for ‘transferred’ subjects were:
• those which afforded most opportunity for local knowledge and
• in which Indians had shown themselves to be keenly interested;
• in which mistakes, even though serious, would not be
• which stood most in need of development;
• which concerned the interests of classes that would be adequately
represented in the legislature (and not those which could not be so
Sources of Revenue While the functions of the ‘reserved’ and ‘transferred’
areas were clearly defined, their sources of revenue were combined. The
allocation of expenditure by the two was a matter of agreement; the Governor
acting as an arbiter in case of differences.
• A taxation measure or proposal was to be discussed by the entire
government, but a decision on it was to be taken only by the part that
• The governor was to regulate business in such a manner as to make
sure that responsibility of the two halves in respect of matters under
their respective control was kept ‘clear and distinct’.
• He was to encourage the habit of joint deliberation between his
ministers and councillors.
Governor’s Powers Even though power had been transferred in certain
areas, the governor could yet refuse his ministers’ advice ‘if [he had]
sufficient cause to dissent from their opinion’.
• He could over-rule them, and act on his own, if by accepting the
advice in question—the safety and tranquillity of the province was
likely to be threatened; the interests of the minority communities—
communal or racial—or of the members of the public services were
affected; or when unfair discrimination was made in matters affecting
commercial or industrial interests.
• In all this, the governor was to keep the major objective of the
reforms constantly in view, viz. that people were trained to ‘acquire
such habits of political action and respect such conventions as will