Gupta resigned his position as CM on February 10, 1970; writing to the governor that Charan Singh should be invited to form the new government. Dizzying political developments followed in quick succession: Singh was approached by the Gupta side on the same day, and was promised full support if he forms the government. The BKD had already rejected an alliance with the Congress (R) at this point, and in a letter to Gupta dated February 11, 1970, he further rejects an alliance with the Congress (O), Jan Sangh and Swatantra Party. His experience of putting together a national merger with these parties had soured his opinion of their working and political commitments. He sternly noted that the mission of the BKD was not mere Chief-Ministership, but the service of the people and this aim would be frustrated by such an alliance. (Final statement from the BKD and Charan Singh on forming a government, February 14, 1970.) Land revenue abolition was still not acceptable to him, and when this was put forward as a precondition for the position of Chief Minister, it settled matters on an alliance with these parties. He affirmed that he would not deprive the state exchequer of these taxes as UP was already a poor state with some of the lowest active taxes, and the fate of UP was still in flux.