294 DR. BABASAHEB AMBEDKAR : WRITINGS AND SPEECHES
From this it is obvious that except in the case of two Provinces the standard revenue has left a sufficient margin over standard expenditure. Only in Bengal and Central Provinces there was no margin, owing to the fact that the standard expenditure was slightly in excess of the standard revenue. But this defect was more than remedied in the case of Bengal by the remission of the contributions to the Central Government, and the excess of standard expenditure over standard revenue in the case of Central Provinces was indeed very small. Barring this, in the rest of the Provinces the margin allowed was substantial. Let us now turn to the actual figures and compare them, with the standard figures. First of all, let us take the revenue side of the Provincial Budgets. Has the realized revenue fallen short of the standard revenue ? The following table compares the realized receipts of the Provinces with the standard figure assumed to be the normal in the financial allocation made under the new Act:—
Provincial Revenues [1]
| Provinces | Standard Revenues | + Increase over Standard : — Decrease from Standard. | Col4 |
|---|---|---|---|
| For 1921-2 | For 1922-3 | ||
| Madras ... ... ... ... Bombay ... ... ... ... Bengal ... ... ... ... U.P. ... ... ... ... Punjab ... ... ... ... Burma ... ... ... ... Bihar and Orissa ... ... ... C.P. ... ... ... ... Assam ... ... ... ... | Rs. 14,98,02 12,09,70 8,55,28 12,29,88 9,73,51 8,24,28 4,30,39 4,35,37 1,81,46 | Rs. 60,57 1,57,47 31,25 1,04,43 1,00,15 1,75,05 15,76 79,43 22,60 | Rs. 40,41 2,22,36 60,58 1,28,79 1,64,75 1,76,29 32,26 99,86 23,60 |
The above table brings out very clearly the fact, not readily admitted, namely that the realized revenue has in no case fallen short of the standard revenue. It may, however, be asked : Has the increase in the realized revenue been equal to the margin allowed under the allocation between the standard revenue and
1 Exclusive of new taxation.