13. The following table shows the distribution by Provinces of the net revenue of the Central Government from Super-tax and Income-tax after deducting refunds and the share payable to Provincial Governments under the Devolution Rules:

venue.

14. It was estimated last year that as a result of the reduction of duty from Rs. 2-8-0 to Rs. 1-4-0 a maund with effect from 1st March 1924, the gross collections (deducting refunds) would be 8,70 lakhs in 1923-24 and 9,05 lakhs in 1924-25. It was expected that a rapid replenishment of stocks would follow the reduction, and that there would consequently be increased receipts in 1924-25. The reduction of duty had however a much more rapid effect than expected and the rush of traders to replenish stocks took place in March when advance indents were received to an extraordinary extent. The collections in March alone amounted to 2,56 lakhs. Thus part of the increased revenue expected in 1924-25 accrued in the previous financial year. On the other hand, the amount of refunds in 1924-25 has been much heavier than usual. The actual receipts (less refunds) of 1923-24 are 1,31 lakhs higher than the Revised estimate, and the Revised estimate of revenue for 1924-25 is correspondingly lower than the Budget.

15. For 1925-26, there are no disturbing factors at work, so far as can be seen at present, as the rate of duty remains the same. The consumption is estimated to be normal (roughly five crores of maunds) and the receipts (less refunds) 6,95 lakhs.

16. A commercialised system of accounting has been introduced since Expenditure. 1924-25 in the Northern India Salt Revenue Department, according to which a depreciation fund to provide for renewals and replacements has been started and interest on the capital outlay is added to the expenditure. Outlay of a capital nature has now been separated from other expenditure and is shown under a separate major head "3-A-Capital Outlay on Salt Works charged to revenue. "The amount provided is 10 lakhs in 1924-25 and 15 lakhs in 1925-26. Details of revenue and expenditure are given below:

1,25,87,566 1,52,80,467 2,28,97,704 1,77,16,000 1,77,16,000 1,64,55,000
1,56,42,365 1,8 1,56,244 1,83,03,450 2,30,49,000 2,44,08,000 1,77,40,000
31,10,000 34,37,000

33,52,444
2,082

31,80,258 61,75,952

34,27,000

Assam

...

(a) Chiefly excise on local manufacture. 1 (b) Chiefly duty on imported salt.

Revenue.

Expenditure.

17. The revenue under this head is derived partly from sales to foreign countries and partly from excise opium sold to Provincial Governments for internal consumption. Of the opium sold to foreign countries which is called 'provision opium' much the greater part is taken by certain foreign Governments which have concluded agreements with the Government of India for direct purchases for a definite period. A smaller part is sold by auction in Calcutta and bought by traders for export to foreign countries whose Governments have not made arrangements for direct purchase from the Government In no case, however, are exports permitted without an import certificate by the Government of the country of import as prescribed by the League of Nations. The total number of chests offered for sale by auction in 1924-25 and 1925-26 is 3,000 chests each. This is only a maximum, as the Government fix before the beginning of the year the amount to be sold and undertake not to sell more. The total number of chests sold in the financial

year 1924-25 is 1,860 only.

18. Excise opium is supplied to Provincial Governments from the Opium Factory at Ghazipur according to their indents. Hitherto the cost was being recovered by means of a book adjustment at the time of sale, when the cost price of the opium to Provincial Governments was credited to Central revenues and the excise duty to Provincial revenues. The accounts procedure has been changed from 1925-26, in consultation with the Auditor General, and from the 1st April 1925, the Provincial Governments will pay for the opium when it is supplied to them and will also take over on payment all stocks in treasuries on that date. This change of procedure has resulted in the Excise opium revenue for the next year being abnormally increased by about 20 lakhs.

19. The Revised estimate exceeds Budget by 28 lakhs on account of the amount provided for payments to cultivators in the United Provinces having proved insufficient owing to the crop having been much better than anticipated. In 1925-26, the expenditure is expected to be 57 lakhs less. The reduction is due to partly to restriction in the area cultivated and partly to the reduction in the price paid to cultivators from Rs. 15 to Rs. 13 per seer.

20. The details of revenue and expenditure are given below :

Opium (including payments to caltivators)

Other Charges

TOTAL INDIA

1,61,14,979 1,67,34,623 2,39,12,033 1,89,30,000 2,16,30,000 1,58,74,000 18,10.228 18,67,280 18,97,195 18,71,000 20,38,000 20,80,000

1,79,25,207 1,86,01,903 2,58,09,228 2,08,01,000 2,36.68,000 1,79,54,000

21. These comprise the following heads-Land Revenue, Excise, Stamps including Capital Outlay), Forest, Registration and Tributes from Indian

States.

22. The revenue is fairly constant. The decrease in Revised is explained mainly by the fact that the North Andamans New Mill was not in operation for six months in the year.