THE NATURE OF THE CHANGE 279
( d ) for the financing of the Provincial Loan Account; and
( e ) for the repayment or consolidation of loans raised in accordance with these rules or the repayment of advance made by the Governor-General in Council.”
With the cutting off of the financial and administrative strand there remained only the legislative strand which had so far debarred the growth of provincial autonomy. This legislative strand, as was pointed out before, operated through the principle of requiring previous sanction and subsequent assent of the Government of India. By the rules made under the Reforms Act a field has been marked off for the free exercise of the Legislative powers of the Provinces in which that principle has been dispensed with. So far as the field of tax legislation was concerned it was provided [1] that:
“The Legislative Council of a Province may, without the previous sanction of the Governor-General, make and take into consideration any law for imposing for the purposes of the Local Government any tax included in Schedule I.”
This schedule comprises the following heads of taxation :—
A tax on land put to uses other than agricultural.
A tax on succession or acquisition by survivorship in a joint family.
A tax on any form of betting or gambling permitted by law.
A tax on advertisements.
A tax on amusements.
A tax on any specified luxury.
A registration fee.
A stamp-duty other than duties of which the amount is fixed by Indian legislation.
In the matter of non-tax legislation the procedure adopted by the rules has been slightly different. In tax legislation the rules stated in what cases previous sanction was not necessary. In non-tax legislation the rules required in what cases previous sanction was necessary. The effect of this difference in the
1 Rules under Section 10 (3) (a) of the Government of India Act, 1919, Scheduled Taxes Rules.