132 DR. BABASAHEB AMBEDKAR : WRITINGS AND SPEECHES
and in which from the nature of the case the supreme Central
Authority is least able to check the requirements of the local
authorities.”
The actual results, however, far surpassed these very moderate
hopes and were more than necessary to dispel the misgivings that
still lingered in the minds of those who looked upon the institution
of Provincial Finance as a project of doubtful utility. Confining
ourselves to the issues immediately affecting the Government of
India or the Provincial Governments, it was abundantly proved
that Provincial management was more economical than Imperial
management. If we compare the expenditure incurred upon the
services while they were an Imperial charge with the expenditure
on them after they were provincialized, the superior economy of
provincial management is overwhelmingly proved.
| Year | Total excess Expenditure on all Transferred Services except Registration over Total Receipts from them inclusive of all Contributions other than those for Bengal Famine under Imperial management | Col3 | Year | Total excess Expenditure on all Transferred Services except Registration over Total Receipts from them inclusive of all Contributions other than those for Bengal Famine under Provincial management |
|---|---|---|---|---|
| 1863-4 1864-5 1865-6 1867-8 1868-9 1869-70 1870-1 | £ 5,111,297 5,606,248 5,587,779 5,821,438 6,030,214 5,856,310 5,197,250 | 1871-2 1872-3 1873-4 1874-5 1875-6Est. | £ 4,835,238 4,964,407 5,329,180 5,379,509 5,135,677 |
Complied from an official volume of Notes on Imperial, Provincial and Local
Finance, 1876.
It was therefore with confirmed belief in its utility and even
with a sense of relief that the Government of India proceeded to
incorporate into the Provincial Budgets additional services local in
character or more amenable to local control. But these additions to
the incorporated services made the problem of a supply of funds
to Provincial Governments assume greater proportions. In the
first period the gap between the receipts of incorporated services
and the total charges for them was comparatively smaller than
what it was found to be the case on the present occasion. The
mode of bridging the gap entirely by assignments was deemed
to be ill-fitted for the success of the scheme in its enlarged form.
The most radical defect in the system of budget by assignment
consisted in its rigidity. The provinces did not favour it as a mode
of supply for the reason that while the outlay on the services under