Of all his theories, what stood out prominently was his rejection of India’s federal system and as a natural corollary, its administrative and governance structure. His recommendation was for a centralised system, and he objected to India being defined as a Union of States, and protested against the enactment of Reorganisation of States on linguistic principles. (He demanded the setting up of a commission to reorganise states, which was eventually established by the Nehru government in 1954.)
