Most of the concerns raised by us with the Planning Commission documented in âComments on the XI Five Year Planâs Tourism Reportâ, April 2007, of the Working Group Report on Tourism and the Steering Committee Report on Tourism have not been considered. In this paper, we critique the final Eleventh Five Year Plan (2007 - 2012), Volume III, Services - 'Tourism Sector' as released by the Planning Commission. We continue to appeal to the Planning Commission to consider an approach that is more broad-based and inclusive. Concerns such as, who grows, who benefits, who is harmed by tourismâs unrestricted and unregulated growth, is tourism non-exploitative, is it socially just and equitable and are its processes of planning and implementation democratic, need to be addressed if we are to see tourism truly inclusive and people centred. This, we believe, will do justice to an activity that is ultimately based on people â the tourist and the communities visited!