The Forum of Free Enterprise is a non-political organization founded in 1956 by A. D. Shroff, and has been established to educate public opinion in India on free enterprise and a democratic way of life. The Forum publishes booklets to further its objects. The following booklet titled ‘A drastic budget’ is authored by N.A. Palkhivala and was published in 1959. The author critically evaluates the amendments to the Indian Income-tax Act and argues that it is undemocratic for the Finance Bill does not go to the Select Committee for scrutiny. He criticizes the nature of the Indian Parliament to come up with endless tax laws and amendments along with it. While analysing changes in Wealth tax, he notes that there is half a percent increase. He cites the example of the Expenditure Tax Bill that went through the Select Committee but the Government changed it within 2 years. He elaborates how the scope of the Expenditure Tax bill has been widened due to the budget. He observes that this system of taxation breeds a nation of tax dodgers.