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We all love to go on Long Drives…. Don’t we ??? but planning a long drive sometimes leads to hassle with questions like where to go ? how far the distance is ? what will we do there ? any good restaurants on the way ? and many more… is the new car experiences(…)

Reorganisation of States

The British rulers in India had formed the provinces from time to time on ground of expediency. After the merger of states, a number of new administrative units were created. Therefore, there was an immediate need for the ‘Reorganisation of States’ on scientific lines, “so that the welfare of the people of each constituent unit(…)


The Indian Independence Act passed by the British Parliament in July 1947 provided the legal provision for the transfer of power. Its provisions were : Setting up of ‘two independent Dominions… to be known respectively as India and Pakistan’ on August 15, 1947. The Indian Dominion would include the whole of British India with the(…)

Rise of Muslim Communalism and Partition of India

Centuries before the British rule in India, the Hindus and Muslims had lived together without any bitterness and the century’s long cordial interactions and inter-relations between the two communities led to the growth of rich composite culture. But with the coming of the British, the Indian social scenario, where all communities had been living undiluted(…)

Passing of Appropriation and Finance Bill

The next stage in the budgetary process is the passage of the Annual Appropriation Bills. All the demands voted by the Legislature and the expenditure charged on the Consolidated Fund of India are put together and incorporated in a Bill called the Annual Appropriation Bill [Art. 114(i)]. However, the amount shown in the Appropriation Bill(…)

Budgetary Process in India

The budgetary process in any country involves 5 different operations viz. – Formulation of the Budget by the executive. Enactment of the budget i. e. its approval by the legislature in the form of finance bills and appropriation bills; Execution of the budget i. e. enforcement of the finance and appropriation bills; Accounting and Auditing(…)

Planning, Programming, Budgeting System

The Performance Budgeting neglects one important issue. It does not prescribe as to how the funds should be allocated among various programmes and which of these programmes are more important as compared to other programmes in the budget. The technique of Planning – Programming – Budgeting, originally developed by the Rand Corporation in Santa Monica,(…)


Zero Based Budgeting was developed by Peter A. Phyrr in the Multinational T-x Texas Instruments. Later on, it was Jimmy Carter who adopted it for the first time in Government. This technique of budgeting is called (so) because here the budget-making starts from zero as a base instead of treating the current year’s budget as(…)

Performance Budgeting

The Performance Budget originated in the Naval Organisation of USA, during and after the Second World War. Hoover Commission strongly recommended to the Government for its adoption in the Federal Budget too, which was accepted by the Government. Hoover Commission gave the definition of performance budgeting in the following words — “The Performance Budget is(…)


(a) Direct Action Day (August 16, 1946) The Muslim League now took a course of action which had no parallel in the recorded history of India. The Direction Action Day, fixed for August 16, was an invitation to the worst communal holocaust. On August 16 and the days following it bands of Muslim rowdies went(…)