244 DR. BABASAHEB AMBEDKAR : WRITINGS AND SPEECHES
controlling, the Government. Under the new conception the aim was to endow the Legislature with the power to make or unmake the government, so that it would be not only a government of the people and for the people, but by the people. The adoption of such a change of policy in the basis of the political institutions of the country involved far-reaching changes in their relations with one another, administrative, legisltive and financial. The changes in the system of Provincial Finance introduced in consequence of the Reforms Act of
1919 were not caused by any inherent defects in the system as it stood at that date. On the other hand, the system was eminently workable. They were effected because the system as a whole was inconsistent with the great revolution which that Act had sought to effect in the governmental system of that country.
The nature of the changes, their extent and their adequacy will form the subject-matter of the two following chapters.
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