The following booklet titled “The Union Budget 1983-84” was authored by N. A. Palkhivala. The author begins the text by elaborating the facts about what the said budget is, what it contains and what is its target. The author then challenges it on various grounds like that of its Constitutional Morality, legal factors, hand on unemployment etc. Palkhivala also suggests certain amendments in various sections in order to reach its goals. The author also draws a separate segment to explain the relief to non-residents with the amendments suggested. Moreover, the author feels that the budget is partially flawed and should be re-implemented with consideration towards the amendments suggested in order to actually flourish.