174 DR. BABASAHEB AMBEDKAR : WRITINGS AND SPEECHES
divided half and half, including Irrigation in Bombay, instead of three-fourths and one-fourth between the Imperial and the Provincial. The exceptions to this rule were the following :—
| Revenue Heads of Account | Provincial Share | Col3 | Expenditure Heads of Account | Provincial Share | Col6 |
|---|---|---|---|---|---|
| Bombay | Punjab | Bombay | Punjab | ||
| Land Revenue Registration Irrigation | Guaranteed Up to 189¼ lakhs Wholly ½ | 3/ 8 Wholly 3/ 8 Guaranteed up to 28 lakhs | Land Revenue ... | Wholly ... | Wholly ... |
Compiled from the Financial Statement of the Government of India
The standard revenue and expenditure of these two provinces under the quasi-permanent settlement was as follows :—
| Province | Expenditure | Revenue | Col4 | Col5 |
|---|---|---|---|---|
| Revenues | Fixed Assignments | Total | ||
| Bombay ... ... ... Punjab ... ... ... | Rs. 4,91,75,000 2,49,50,000 | Rs. 4,48,98,000 2,46,50,000 | Rs, 42,77,000 3,00,000 | Rs. 4,91,75,000 2,49,50,000 |
The raising of the shares and the fixing of assignments on a liberal scale with respect to these famine and plaguestricken Provinces left the Imperial Government a loser on the transaction. On the basis of the new standard of revenues the Government of India lost Rs. 5,95,000 on the two Provinces together. The corresponding increase in the provincial shares of the joint heads of expenditure, however, lessened the Imperial expenditure by Rs. 2,21,000 a year. On the whole, therefore, the Imperial Government sacrificed a normal gain of Rs. 3,74,000 to give permanency and stability to the finances of these two Provinces. This was over and above the initial grant of Rs. 50,00,000 to each of them in order to enable them to set their sails in smooth waters.
A year after, the settlement of the Central Provinces was made quasi-permanent with effect from April 1,
- The shares in the joint heads of revenue and expenditure were raised, as they were in the case of Bombay and the Punjab, and particularly because of the addition of Berar, which was hitherto administered directly