Democracy as a way of life and not a more political arrangement requires of its adherents a regard not only for their own rights but euqally for the similar rights for others. It is based on the principle of equal freedom and equal rights for all its members, regardless of race, religion, sex, occupation or economic status. Education is the great instrument of social emancipation by which a democracy establishes, maintains and protests the develop the social temper of democracy. We will have confidence in one another. We will alow freedom of conscience to others like ourselves are competent to work out their own salvation. Equal opportunity does not mean identical opportunity for all. It means the equal availability of education every qualified person. Our system must provide for every young person education to the extent that he can profit from it and a character best designed to assure the maximum development of his nature. It must of course, recognize differences of gifts and interests. Education confined to those who come from nobility or professional classes is suited to a society built on economic and social hierarchy of classes. In a democratic society the opportunity of learning must be open not only to an elite but also to those who have to carry the privilege and responsibility of citizenship. Education is a universal right, not a class privilege. The educational attainment of our people is far below what is necessary for effective individuals living or for the satisfactory maintenance of society. We can look upon a road from who different points of view. One regards it as dividing us from the object of our desire; in that case we count every step of our. Member will recall that I had proposed certain modifications in the scheme of tax concession for tourism industry as contained in section 80 HHD of the Income Tax Act. Under the existing provisions, this concession is available only to approved hotels, approved tour operators and travel agents actually in receipt of payment from foreign toursits in convertible foreign exchange. The modification proposed in the Bill was intended to secure that this tax concession would also be availale where payments for providing services to the foreign tourists are received in Indian currency form another hotel tour operators etc. Out of the funds obtained by conversion of foreign exchange received from the foreign tourists.