ÆäÀÌÁö À̹ÌÁö
PDF
ePub

qualification, which gives them the vote, and living in that area. The normal constituency is a district or part of a district, or a group of adjacent municipalities in the case of urban constituencies. Some large towns make each a constituency by itself, the city of Calcutta being divided into 8 constituencies, 6 non-Muhammadan and 2 Muhammadan.

The qualification for condidates and voters varies from province to province in detail. Broadly speaking both in rural as well as urban constituencies the franchise is based on property qualification measured by the payment of a prescribed minimum of Land Revenue, or its equivalent, or of Income Tax or Municipal taxes.

In all provinces retired, pensioned or discharged officers and men of the regular army are entitled to vote irrespective of their property or income-a handsome recognition of the services of such men in the cause of the Empire. The total electorate consists of:

1,258,156
548,419
1,021.418

Madras

Bombay

Bengal

United Provinces

1,347,278

Punjab

505,361

Bihar & Orissa

327,564

Central Provinces

144,737

Assam

203,291

Burma

This is a very small electorate in proportion to the population of the country; but as literacy is not now insisted upon as a qualification it could have done no harm had the electorate been increased further. The pro

2,500,000 perty qualification seems

much too high in proportion to the wealth of the people, which does not exceed Rs. 50 per head under the most liberal estimates

The disqualifications of voters and candidates run on the same general lines in the Provincial councils as in the Central legislature. Bombay and Madras and Burma have enfranchised the women; and the sex bar is thus very much weakened. For the rest some of the disqualifications, and the attendant power of the Executive to annul those disqualifications evince the transitional character of the Indian constitution.

The rules of procedure in these councils are modelled on the similar provisions of the Central Legislature; and the governor's powers in respect of certifying bills, restoring grants refused by the Council, reserving Bills, returning them for reconsideration, and having them disallowed are parallel to those of the Governor-General or His Majesty in respect of the Central Legislature.

Sec. 10 of the Act of 1919 [ S. 80 A of the consolidating Act] lays down :

"The local legislature of any province has power, subject to the provisions of this Act, to make laws for the peace and good government of the territories for the time being constituting that province. " This wide margin of powers is subject only to one general exception, laid down in clause 4 of the same section, viz ;

66

The local legislature of any province has not power to make any law affecting any Act of Parliament. "

Subject to this exception, the provincial legislature can make, repeal or alter any law, made by itself or any other authority in British India, in so far as that law touches the province it governs. In some specified cases, the provincial Council must obtain the previous sanction of the Government of India before it can take into consideration measures of the specified class e. g :

Measures anthorising the imposition of a new tax, not exempted from this provision by rules made under this Act.

Measures affecting the public debt of India, or the Customs Duty, or any other duty for the time being in force, and imposed by the authority of the Governor-General in Council, for the general purposes of India.

Measures affecting the discipline or maintenance of the naval, military, or the Air forces of His

Majesty.

Measures affecting the relations of the government with foreign powers, or states.

Measures regulating any central subject.

Measures regulating any provincial subject declared by rules under this Act to be subject in part or

wholly to central legislation.

Measures affecting any power expressly reserved to the
Governor-General-in-Council.

Measures altering or repealing any Act of the Indian
legislature passed after the commencement of

this Act, and declared by rules under this act to be unalterable by provincial legislation.

The effective limitations on the legislative powers of the new provincial councils do not, however, appear in these statutory restrictions. They are contained or concealed in those provisions which empower (Sec. 12) (51 A) the Governor to return a Bill passed by the local legislature for reconsideration with amendments desired by the Governor. This is most extraordinary, and amounts to making the governor completely master of the Council. Similarly, the emergency power granted by Sec. 13 (72 E) empowering a governor to certify that the passage of a bill refused by the provincial legislature is essential for the discharge of his duties, moves in the same direction, since the certification will practically amount to passing the Bill over the heads of the recalcitrant Council if necessary.

In the minor provinces, the Legislative council, if and when established, does not possess any of the powers of the Legislative council of a Governor's province. The latest example of such a council is that for Coorg, which is only a Chief Commissionership, and where the council, first created in 1924, will be convoked and consulted only in connection with the local legislative measures.

CHAPTER VI.

INDIAN FINANCE.

Two important departments of State, Finance and Army, which in every other constitution receive the closest attention of the authors of the constitution, have not been specifically dealt with by this Act. Provisions of a financial character have no doubt been inserted in the chapters dealing with the Secretary of State and the Council of India; and reference to the Legislative procedure has been made in the provisions relating to the Indian Legislatures. It is necessary, however, for a proper study of the system of Indian Government, to have a more connected account of the theory and practice of Indian finance, and some slight acquaintance with the important heads of revenue and expenditure; and this is, possibly, the most fitting place for inserting this account.

I. Financial Administration in India.

The general administration of finance in India, including the imposition of taxes, collection of revenue, and sanctioning of expenditure, was, before the changes of 1919, under the control of the Secretary of State in Council, and in the hands of the Go. vernment of India. The Executive Council of the Government of India has a member whose special duty it is to consider every question before the Government of India which has a financial aspect. Under him is the Accounts department, in the immediate charge of the Comptroller and AuditorGeneral, managing the civil accounts of the Supreme and, until 1919, of the Provincial Governments, as well. In this office all the accounts of the country used to be brought together and compiled. Subordinate to the Comptroller and AuditorGeneral are the Provincial Accountants-General, entrusted with

the task of keeping the accounts of Imperial receipts and expenditure within their province, as well as the accounts of local Governments- The accounts officers must see that no payment is made except upon proper authority, while another independent check is exercised by the Comptroller and AuditorGeneral through his own staff by means of test audits.

New expenditure may be authorised and made by the governing authorities in India within the limits laid down in the case both of the Imperial Government and of the Provincial Governments by standing rules approved by the Secretary of State in Council. Any expenditure, outside these rules, requires the specific sanction of the higher authority. Under the existing rules the sanction of the Secretary of State in Council is required for creating any new permanent appointment, which would ordinarily be held by a gazetted civil officer recruited in England, and for raising the pay of such an appointment; for creating any other new appointment with a salary of over Rs. 1,200 a month; for revising a permanent establishment involving an additional expenditure of over Rs. 50,000 a year.

II. The Budget System.

Indian finance has been regulated by the Budget system since 1860. This system consists in preparing estimates for the revenue and expenditure one year in advance, and suggesting means for meeting the discrepancy, if any, between the revenues and expenditure of the country. In India the financial year ends on the 31st March. Under the new rules, Financial Statement is laid before the Imperial Legislative Assembly on or near the 1st of March to be discussed by that Assembly. The Budget proper, consisting of the estimates in their final form, as revised in the light of the latest information

[ocr errors]
« ÀÌÀü°è¼Ó »