190 DR. BABASAHEB AMBEDKAR : WRITINGS AND SPEECHES
(iv) Not to alienate any item credited to the general revenues, Imperial or Provincial, so as to form an asset of a Local or Special Fund.
This provision as regards the non-alienation of the resources of revenue made over to the provinces was a little relaxed by the Rules of 1912 so that it was permissible for them to assign to a local body or special fund, as defined in Article 33 of Civil Service Regulations, constituted by law, petty items of Wholly Provincial Revenue of a recurring character, not derived from the proceeds of general taxation and not yielding on an average more than Rs. 25,000 a year. [1]
(v) Not to make grants, subventions or assignments from the funds at their disposal to Local or Municipal bodies so as to create a permanent charge on the revenues of India.
This by no means prevented grants, subventions or assignments from being made to local or municipal bodies by the Provincial Governments from their funds although the Government of India had sounded to them a note of warning by declining to bind itself to continue the grants after the expiration of the settlements or to provide for them in the succeeding settlements. [2] By the Rules of 1912, however, the power of making such grants was more clearly circumscribed so that a Provincial Government could not make (1) recurring grants to local bodies from provincial revenues exceeding Rs.
1,00,000 a year in any one case, [3 ] or (2) non-recurring grants to local bodies exceeding Rs. 10,00,000 in any one case, [4] or (3) a grant to a charitable or religious institution other than educational, not being outside India, in excess of Rs. 10,000, a year if recurring, and Rs. 50,000 if non-recurring. [5]
(vi) Not to make any grants to non-official (1) on political considerations of (a) land, either free of revenue, or on favourable terms, or (b) of assignment of land revenue, if the value of the land or land revenue exceeded Rs. 1,000 a year; [6] (2) on the consideration of injury to himself or to his family in the event of his death during or in consequence of service rendered to Government, or (3) on the
1 Rule 5 (5) of l912.
2 Rule 4 (10) of 1897.
3 Rule 10 (12) ( a ) of 1912.
4 Rule 10 (12) ( b ) of 1912.
5 Rule 10 (10) of 1912.
6 Rule 10 (7) of 1912.