Is there any thing in the financial agreement of February 25, 1950, and the recommendations of the Indian States Finances Enquiry Committee, which would restrict the meaning of the expression 'levy, assessment and collection of income tax '? Or, in the alternative, bring section 13(1) of the Finance Act, 1950, into conflict with articles 278 and 295 of the Constitution? The relevant portion of the agreement between the President of India and the Rajpramukh of TravancoreCochin dated February 25, 1950, states: " Now, therefore, the President of India and the Rajpramukh of Travancore Cochin, have entered into the following agreement, namely : The recommendations of the Indian States Finances Enquiry Commitee, 1948 49 (hereinafter referred to as the Committee) contained in Part I of its report read with Chapters, 1, 11 and III of Part 11 of its Report, in so far as they apply to Travancore Cochin (hereinafter referred to as the State) together with the recommendations contained in the Comittee 's Second Interim Report, are accepted by the Parties hereto, subject to the following modifications.