A CRITIQUE OF THE CHANGE 295
the standard expenditure of the Provinces ? As throwing some light on that aspect of the question the following table is interesting :—
| EXPANSION OF PR | ROVINCIAL | REVENUES | Col4 |
|---|---|---|---|
| Provinces | Standard Margin | Excess or Defect of Realized Margin over Standard Margin | |
| For 1921-2 | For 1922-3 | ||
| Madras ... ... ... ... Bombay ... ... ... ... Bengal ... ... ... ... U.P. ... ... ... ... Punjab ... ... ... ... Burma ... ... ... ... Bihar and Orissa ... ... ... C. P. ... ... ... ... Assam ... ... ... ... | 90,82 54,67 —5,85 1,23,32 62,82 39,50 9,69 3,43 3,21 | —30,25 1,02,80 25,40 —18,89 37,33 1,35,55 6,07 76,00 19,39 | —50,41 1,68,19 54,73 5,47 1,01,93 1,36,79 22,57 96,43 20,39 |
From these figures it is obvious that except in the case of Madras the realized margin has in no case fallen below the standard margin. The excess of the realized over the standard margin is enormous. It cannot, therefore, be said that the financial deficit in the Provinces is due to provincial revenue having failed to reach the assumed normal. On the other hand, the revenues were more than necessary to cover the normal expenditure of the Provinces. The only conclusion that can fairly be drawn from the facts of the case is that the provincial deficits are due to an extraordinary increase [1] in the expenditure of the Provinces. The following figures furnish enough evidence in support of this view:—
| Provinces | Standard Expenditure | + 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 ... ... ... ... | 14,07,20 11,55,03 8,61,13 11,06,56 9,10,69 7,81,78 4,20,70 4,38,80 1,78,25 | 3,08,73 2,97,77 2,49,47 3,43,31 3,12,55 2,42,73 65,27 1,02,96 41,20 | 3,11,35 3,87,14 1,75,77 2,79,09 3,57,75 4,05,92 93,10 1,23,37 44,33 |
1 For a brief review of this fact see the summary of it in the letter of the Government of India, op. cit.