It has also been suggested that the very entry into the Council is inconsistent with the ideal of non-co-operation. I confess I do not understand the argument. Supposing the Congress had sanctioned an armed insurrection could it be argued that entry into the fort of the Bureaucracy is inconsistent with the principle of non-co-operation? Surely the charge of inconsistency must depend on the object of the entry. An advancing army does not co-operate with the enemy when it marches into the enemy’s territory. Co-operation must therefore depend on the object with which such entry is made. The argument if analysed comes to this, that whenever the phrase entry into Councils is used it calls up the association of co-operation, and then the mere idea of this entry is proclaimed to be inconsistent with non-co-operation. But this is the familiar logical fallacy of our terms. Entry into the Councils to co-operate with the Government and entry into the Councils to non-co-operate with the Government are two terms and two different propositions. The former is inconsistent with the idea of non-co-operation, the latter is absolutely consistent with that very idea.

Next let us understand the opposition from the point of view of the spirituality of our movement. The question of spirituality is not to be confused with the dictates of any particular religion. I am not aware of the injunctions of any religion against entering the Councils with a view either to mend them or end them. I have heard from many Mahomedans that the Koran lays down no such injunction. Other Mahomedan friends have told me that there may be some difficulty on that ground, but that is a matter with regard to which I am not competent to speak. The Khilafat must answer that question with such assistance as they may obtain from the Ulemas. It is needless to point out that should the Ulemas come to the conclusion that under the present circumstances it would be an offence against their religion to enter the Councils, the Congress should unhesitatingly accept their decision because no work in this country towards the attainment of Swaraj is possible without the hearty co-operation of both Hindus and Mussalmans. But I am dealing with that spirituality which does not affect any particular creed or any particular religion. Judged from the standpoint of such spirituality what objection there can be in removing from our path by all legitimate means any obstacle to the attainment of Swaraj? We burned foreign cloth without a scruple, and the spirituality of the movement did not receive a shock when we burned them. It is as well to start with a clear conception as to what that spiritually is. Apart from any creedal or doctrinal injunction and apart from any question of morality, the basis of spirituality must be the attainment of freedom and of Swaraj. What is the duty which every human being owes not only to his race, not only to his nation, not only to humanity but also to his God? It is the right to fulfil oneself. It is the duty of living in the light of God. Shortly after my release from imprisonment I said in a public speech that all our national activities should be based on truth. Ever since that day questions and conundrums have been put to me. I have been asked to define what is truth. It has also been suggested that because I dare not tell the truth that I took refuge under the general expression. I still insist that our national activities must be based on truth. I repeat that I do not believe in politics, or in making water-tight compartments of our national life which is an indivisible organic whole. I repeat that as you cannot define life, you cannot define truth. The test of Truth is not logical definition. The test of Truth lies in its all-compelling force, in making itself felt. You know truth when you have felt it. God cannot be defined, nor can truth because truth is the revelation of God. Two thousand years ago, a jesting judge asked the same question of the Son of God. He made no answer by word of mouth; but he sacrificed himself and Truth was revealed. When I speak of spirituality I speak of the same truth. I look upon history as the revelation of God. I look upon human individual personality, nationality and humanity, each contributing to the life of the other as the revelation of God to man. I look upon the attainment of freedom and Swaraj the only way of fulfilling oneself as individuals, as nations. I look upon all national activities as the real foundation of the service of that greater humanity which again is the revelation of God to man. The Son of God brought to the world not peace but a sword—not the peace of death and immortality and corruption but the “separating sword” of Truth. We have to fight against all corruptions and all immorality. It is only thus that freedom can be attained. Whatever obstacles there may be in the path of Swaraj either of the individual or of the nation, or humanity at large, these obstacles must be removed by the individual if he desires his freedom by the nation, if that nation desires to ruin itself by all the nations of the world if the cause of humanity is to prosper. That being the spirituality of the movement as I understand it I am prepared to put away all obstacles that lie between the Indian nation and the attainment of its freedom, not stealthily but openly, reverently in the name of truth and God. Judged from this ideal of spirituality the entry into the Councils for the purpose I have stated is necessary to advance the cause of truth. Everything in connection with the controversy must be judged by that standard.

At present the question before the country put by those members of the Civil Disobedience Enquiry Committee who are in favour of the Council Entry is simply that the members of the Congress should stand as candidates. It is unnecessary therefore to go into other questions raised, such as in the matter of taking oath, the probability or otherwise of securing a majority and so on. With regard to the question of oath all that I need say at present is this, that apart from the dictates of any particular religion which I do not propose to deal with, the question does not present any difficulty at all. The oath is a constitutional one. The king stands for the constitution. Great changes in the constitution have taken place in England under that very oath. Now what is the oath? It binds those who take it,—first not to make any use of powers which are not allowed by the Reforms Act; secondly to discharge their duties faithfully. So far as the first point is concerned, there is nothing in my suggestion which militates against it. So far as the second point is concerned, I am aware that a forced interpretation has been sought to be put upon it, namely, that a member taking the oath is bound to discharge his duties faithfully to the Bureaucracy. All that I need say is, that there is no constitutional authority of any kind to justify that interpretation. To my mind the words mean a faithful discharge of a member’s duties to his constituency by the exercise of powers recognised under the Reforms Act. I do not therefore understand what possible objection there may be to take the Oath. But there again the question does not arise at present.

Various other questions have been asked as to whether it is possible to secure a majority and as to what we should do, supposing we are in a majority. I think it possible that having regard to the present circumstances of the country, the Non-co-operators are likely to get the majority. I am aware of the difficulty of the franchise. I am aware of the rules which prevent many of us from entering the Councils; but making every allowances for all these difficulties, I believe that we shall be in the majority. But here also the question doesn’t arise till we meet in the Congress of 1923 when the matter may be discussed not on suppositions but on actualities.

As regards the question as to what we should do if we have the majority the answer is clear. We should begin our proceedings by a solemn declaration of the existence of our inherent right, and by formal demand for a constitution which would recognise and conserve those rights and give effect to our claims for the particular system of Government which we may choose for ourselves. If our demands are accepted, then the fight is over. But, as I have often said, if it is conceded that we are entitled to have that form of Government which we may choose for ourselves, and the real beginning is made with that particular form of Government in view, then it matters nothing to me whether the complete surrender of power is made up to-day, or in five years or even in twenty years. If, however, our demand is not given effect to, we must non-co-operate with the Bureaucracy by opposing each and every work of the Council. We must disallow the entire Budget. We must move the adjournment of the House on every possible occasion and defeat every Bill that may be introduced. In fact we must so proceed that the Council will refuse to do any work unless and until our demands are satisfied. I am aware of the large powers of certification which Governors can exercise under the Reform Act. But Government by certification is just as impossible as Government by veto. Such procedure may be adopted on a few occasions. The time must soon come when the Bureaucracy must yield or withdraw the Reforms Act. In either case it is a distinct triumph for the nation, and either course if adopted by the Bureaucracy will bring us nearer to the realisation of our ideal.

Another question is often asked, suppose we end these Reformed Councils,—what then? Could not the same question be asked with regard to every step the Congress has hitherto undertaken in the way of breaking, of destroying institutions. If we had succeeded in destroying the Educational Department, might not somebody ask—what then? If we had succeeded in destroying the legal institutions, might not the question be put with equal relevance? The fact is destruction itself will never bring us Swaraj. The fact further is that no construction is possible without destruction. We must not forget that it is not this activity or that activity by itself that can bring Swaraj. It is the totality of our national activity in the way of destruction and in the way of creation, that will bring Swaraj. If we succeeded in demolishing these Reformed Councils you will find the whole nation astir with life. Let them put other obstacles in our way; we shall remove them with added strength and greater vitality.

It has also been suggested that the Bureaucracy will never allow the Non-co-operators to enter the Councils, they will alter the rules to prevent such entry. I cannot conceive of anything better calculated to strengthen the cause of Non-co-operation than this. If any such rule is framed I should welcome it and again change the direction of our activity. The infant nation in India requires constant struggle for its growth and development. We must not forget that a great non-violent revolution is on the land, and we shall change the direction of our activities as often as circumstances require it. To-day the Councils are open and we must attack them,—to-morrow if the Councils are closed, we must be prepared to deal with the contingency when it arises. What do we do when it pours with rain? We turn our umbrella in the direction from which the water comes. It is in the same way that we must turn the direction of our activities whenever the fulfilment of our national life demands it.

The work of the Councils for the last two years has made it necessary for non-co-operators to enter the Councils. The Bureaucracy has received added strength from these Reformed Councils, and those who have entered the Councils, speaking generally, have practically helped the cause of Bureaucracy. What is most necessary to consider is the fact that taxation has increased by leaps and bounds. The expenditure of the Government of India has grown enormously since the pre-war year 1913-14. In that year the total expenditure of the Government of India amounted to 79 crores and 37 lakhs; in 1919-20, it rose to 138 crores, and in 1920-21, the first year of the reformed system of administration, it stood at 149 crores. The expenses of the current year are likely to be even higher. To meet the successive increases in expenditure, additional taxation was levied in 1916-17, 1917-18, 1919-20, 1921-22 and 1922-23. We may prepare ourselves for proposals for further additional taxation in the ensuing year. In spite of the levy of additional taxation, seven out of the last nine years have been years of deficit.

The increase in military expenditure is chiefly responsible for the present financial situation. In 1913-14, the expenses of this department amounted to about 31½ crores, in 1919-20, after the conclusion of the war they mounted up to 87 crores, and in 1920-21 they stood at 88 crores. As Sir Visveswaraya remarks the expenses under the head “Civil Administration” also have shown a perpetual tendency to increase. As a part and parcel of the Reform Scheme, the emoluments of the members of the Indian Civil Service, the Indian Educational Service, the Indian Medical Service and of all the other services recruited in England have been enormously increased; and to maintain some kind of fairness the salaries of the subordinate services which are manned by Indians have also been increased.

The financial situation in the provinces is not much better. Under the financial arrangements of the Reform Scheme, the provinces of India, taken together, secured an accession to their resources of about 11 crores of Rupees. Besides, the provinces had between them in 1920-21 a total accumulated balance of 21 crores and 68 lakhs. But so great has been the increase in provincial expenditure during the last two years that even those provinces which had hoped to realise large surpluses are now on the verge of bankruptcy. In the first year of the reform era, most of the provinces were faced with deficits and were just able to tide over their financial difficulties by drawing upon their balances. But in the current year, the financial situation in many of the provinces has become worse. The Burma budget shows a deficit of 1 crore and 90 lakhs, the Punjab, 1 crore and 30 lakhs, Bihar and Orissa, 51 lakhs, Madras, 41 lakhs, the United Provinces, 27 lakhs and the Central Provinces 37 lakhs. The deficit of the Madras Government would have been much higher had it not taken steps to increase its revenues by Rs. 77½ lakhs from fresh taxation. The Bengal statement shows an estimated surplus owing to the remission of the Provincial contribution to the Central Government and expected receipts from fresh taxation amounting to 1 crore and 40 lakhs. But it is very doubtful if the expectation will be realised, and early next year, further fresh taxes are likely to be imposed. Assam has budgeted for a deficit of 14½ lakhs after the imposition of additional taxation. Proposals for further taxation are under consideration in the Punjab, Bihar and Orissa, the Central Provinces and Assam. In the United Provinces the proposals brought forward by the Government were rejected by the Legislative Council.