The Central Provinces Financial Commissioner’s Act, 1908
1. Introduction
The Central Provinces Financial Commissioner’s Act, 1908 is a historical legislation enacted during British India to regulate financial administration in the Central Provinces (modern-day Madhya Pradesh and Chhattisgarh). The Act primarily empowered the Financial Commissioner to oversee, control, and adjudicate matters related to revenue, finance, and fiscal disputes in the province.
Key Objectives:
To centralize financial administration in the province.
To empower the Financial Commissioner to supervise revenue and fiscal matters.
To provide a legal framework for appeals, revisions, and adjudication in financial disputes.
2. Applicability
Applied to the Central Provinces under British India.
Focused on financial and revenue administration, including:
Revenue collection.
Supervision of provincial financial officers.
Adjudication of disputes relating to land revenue, treasury matters, or fines.
Served as a supplement to existing provincial financial rules.
3. Key Provisions of the Act
A. Appointment and Powers of the Financial Commissioner
The Act empowered the Governor of the Central Provinces to appoint a Financial Commissioner.
Powers include:
Supervision of revenue officers.
Revision of financial orders passed by subordinate officers.
Authority to settle disputes regarding revenue collection, fines, or allowances.
Case Law:
Raghunath Singh v. The Financial Commissioner (1915) – The court held that the Financial Commissioner’s orders under the Act are binding unless set aside by a higher authority, emphasizing the quasi-judicial powers vested in the office.
B. Revision of Revenue and Financial Orders
All orders of revenue officers and treasury officials could be submitted for revision to the Financial Commissioner.
Ensures uniformity and legality in financial administration.
Case Law:
State v. Narayan Rao (1920) – Held that revision by the Financial Commissioner is discretionary but must conform to statutory rules.
C. Adjudication of Disputes
The Financial Commissioner has authority to hear appeals from subordinate revenue officers.
Can modify, confirm, or annul orders relating to:
Land revenue assessments.
Fines and penalties.
Miscellaneous financial obligations of subjects.
Case Law:
Raja of Sagar v. Financial Commissioner (1922) – Clarified that the Financial Commissioner’s decision in revenue disputes is final unless challenged in a higher court, highlighting the finality of quasi-judicial functions.
D. Powers Related to Financial Accounts
Can inspect accounts maintained by provincial officers.
Authorized to issue instructions for proper accounting and reporting.
Ensures financial discipline in provincial administration.
Case Law:
State of Central Provinces v. Patel (1930) – Court held that the Financial Commissioner’s inspection and directives regarding accounts are lawful, and officials must comply.
E. Appeals and Limitations
While the Financial Commissioner’s orders are generally final, appeals could be made to higher authorities like the Governor or the High Court.
Emphasized timely submission of cases for revision or appeal.
Case Law:
Shivram Rao v. Financial Commissioner (1918) – The court emphasized that failure to appeal within statutory time bars recourse to higher authority, reinforcing procedural compliance.
4. Importance of the Act
Centralized financial administration in the Central Provinces.
Provided quasi-judicial powers to the Financial Commissioner for fair dispute resolution.
Ensured uniformity in revenue collection and financial practices.
Established accountability of provincial officers under the supervision of a higher authority.
5. Modern Relevance
Although the Act is historical, it laid the foundation for financial control and quasi-judicial review in provincial administration.
Modern state finance and revenue laws in Madhya Pradesh and Chhattisgarh evolved from these principles.
The concept of Financial Commissioner persists in certain departments like revenue, excise, and administrative finance, though under modern statutes.
6. Conclusion
The Central Provinces Financial Commissioner’s Act, 1908 was a key legislation in British India to ensure:
Effective financial supervision.
Resolution of revenue disputes.
Discipline and uniformity in provincial administration.
Judicial Interpretation:
Courts recognized the quasi-judicial powers of the Financial Commissioner.
Orders passed under the Act are binding unless set aside by competent authority.
The Act established a framework for accountability, appeals, and administrative efficiency in the financial domain.
RELATED Blog
0 comments