EXCISE REVENUE AND CONSUMPTION OF COUNTRY SPIRITS. (Hansard, 2 May 1927)

§ Mr. CECIL WILSON

asked the Under-Secretary of State for India whether he will states, in pounds sterling, the net 1291W Excise revenue of India for the years 1923–24, 1924–25 and 1925–26, respectively; what was the recorded consumption of country spirits in each of those years in Bengal, Madras, Bombay, Sind, Bihar, and Orissa, the United Provinces, the Punjab the Central Provinces, and Berar, Assam, and Burma, respectively; and

NET EXCISE REVENUE IN INDIA (Government of India and Provincial Governments): i.e., Gross Receipts less refunds and compensations.
—	1923–24.	1924–25.	1925–26.
	Rs.	Rs.	Rs.
Net Revenue	19,40,51,689	19,51,68,430	19,89,86,532
Less Compensations	20,04,597	24,50,630	24,09,023
	19,20,47,092	19,27,17,800	19,65,77,509
At 1s. 6d. the rupee (the present approximate rate of exchange.	£14,403,532	£14,453,835	£14,743,313

Recorded Consumption of Country Spirits.^*
—	1923–4.	1924–5.	1925–6.
			Proof gallons,	Proof gallons.	Proof gallons.
Bengal	…	…	621,183	609,653	632,351
Madras	…	…	1,528,381	1,462,118	1,373,003
Bombay	…	…	1,697,408	1,561,311	1,387,390
Sind	…	…	129,131	129,746	127,099
Bihar and Orissa	…	…	1,179,565	1,119,586	1,124,009
United Provinces	…	…	434,471	405,494	372,429
Punjab	…	…	122,000	272,000	273,000
Central Provinces and Berar	…	…	451,719†	531,945†	554,375†
Assam	…	…	194,351	218,448	237,480
Burma	…	…	132,445	109,122	108,766
^* Excluding outstill areas for which statistics of consumption are not available.
† Figures for calendar years.

PERCENTAGE of Excise revenue as compared with total revenue accruing to Provincial Governments, 1925–26.
Province.	Revenue of Provincial Governments, 1925–26.	Net Excise Revenue of Provincial Governments, 1925–26.	Percentage of Column (3) to Column(2).
(1)	(2)	(3)	(4)
			Rs-Lakhs.	Rs-Lakhs.
Madras	…	…	1471.4	492.8	33.5
Bombay (including Sind)	…	…	1524.2	401.5	26.3
Bengal	…	…	1070.2	227.0	21.2
United Provinces	…	…	1086.7	132.6	12.2
Punjab	…	…	1152.0	122.9	10.7
Burma (including Shan States)	…	…	1068.8	123.7	11.6
Bihar and Crissa	…	…	578.9	196.5	33.9
Central Provinces and Berar	…	…	535.1	156.6	29.3
Assam	…	…	250.1	73.8	29.5

1292W

what was the percentage of Excise revenue as compared with the total revenue accruing to the Provincial Governments in each case for the year 1925–26?