138 DR. BABASAHEB AMBEDKAR : WRITINGS AND SPEECHES
H EADS OF C HARGES H EADS OF R EVENUE
Refunds of all Assigned Revenues.
Land Revenue (excepting settlements, I Land Revenue—collections
allowances to district and village officers, from the Terai
and Bahbar estates and and special temporary compensations to the Dudi estate in Mirzapore
covenanted civil servants in N.W.P.) and from slone quarries.
Excise IV Excise.
Stamps. IX Stamps.
Administration (excepting Account and
and Currency Officers).
- Law and Justice (excepting special XIII Law and justice.
temporary allowances to covenanted civil
servants in N.W.P.)
Police. XIV Police.
Education XVI Education.
Medical (excepting the pay of Medical
Officers in charge of civil stations).
Stationery and Printing.
Miscellaneous (excepting remittance of XX Miscellaneous (excepting
treasure and any unenumerated item “Gain by Exchange,”
exceeding Rs. 10,000). “Premium on Bills,”
unclaimed Bills and
unenumerated items
exceeding Rs. 10,000 each).
Public Works Ordinary; Roads and miscellaneous public improvements, civil buildings (except opium, post office and telegraph buildings) and tools and plants; also whole of the Public Works establishment of the P.W.D. excepting that in the Military works and irrigation branches; the imperial government paying towards their cost 20 per cent on the outlay from the imperial funds and works and repairs executed by the establishment.
Public Works Receipt such as appertained to the Public Works charges incorporated into the Provincial Budget.
In assigning the heads of revenue the Government of India added the proviso that
“the Governments of North-Western Provinces and Oudh must surrender to the Imperial treasury half of any sum by which the net revenue from Excise, Stamps, and Law and Justice (omitting Jails and Registration), deducting Refunds under these heads and the charges under 6, Excise and 10, Stamps, exceeded Rs. 83,75,000”
and agreed to reimburse the province with a sum equal to half the deficit if the yield fell below the above sum. This adjustment was effected by operating upon the balances of the Province so that if the expenditure of the North-Western Provinces and Oudh upon the incorporated services exceeded the enumerated revenues plus any Provincial contribution in support of them by less than Rs. 83,75,000, the difference was to be added to; and if such excess expenditure was more than Rs. 83,75,000 the difference was to