188 DR. BABASAHEB AMBEDKAR : WRITINGS AND SPEECHES
( a ) Land, except where the grant was made under the ordinary revenue rules of the Province concerned without involving any special concession in money or its equivalent beyond the fact that the grantee received the grant in preference to others. [1 ]
or ( b ) An assignment of Land Revenue when the amount exceeded Rs. 600 a year, or the assignment, though within that amount was not limited to three lives and reduced by one-half on each succession. All grants as assignments of Land Revenue made by Provincial Governments to civil officers were to be confined to cases in which the services were of a very distinguished and exceptional character. [2]
(v) Revise ( a ) permanent establishments which involved additional expenditure exceeding Rs. 50,000 a year; or ( b ) rates of substantive pay of any one branch of the service at a cost to that service alone of more than Rs. 25,000 a year, or ( c ) the average pay of a service of which the maximum pay exceeded Rs. 500 a month and raise it above the average rate approved at the last revision of the service by the Secretary of State or the Government of India, or ( d ) the local allowances as compensation for dearness of living or for increase of rents in any localty. [3]
II. L IMITATIONS ON F INANCIAL P OWERS
(1) General
Before actually detailing with the limitations on the financial powers of the Provincial Governments it is necessary to recall that the financial settlements made with the Provinces consisted in handing over to them certain heads of revenue and expenditure. From this accidental feature it is not to be supposed that the settlements were a collection of separate settlements for each head of revenue and expenditure incorporated into the Provincial Budget. To obviate such a construction by the Provincial Governments and the consequences thereof, it was ruled that—
(1) The Provincial Governments were to understand that the funds assigned to them formed a consolidated grant for all the services en masse entrusted to their respective administration and that no claim could therefore lie against the Imperial
1 Rule 10 (9) ( a ) of 1912. 3 Rule 10 (6) of 1912.
2 Rule 10 (9) ( b ) of 1912.