53

applying for assistance from Government. But in the
current year owing to local scarcity two district councils in
the north of the province are faced with deficit budgets
and have applied to the local Government for advances
under Article 220-A of the Civil Account Code.

78. Imposition of taxation since the introduction of
the Reforms.—One of the principal objects kept in view in
framing the new Local Self-Government Act was to extend
the functions and increase the sphere of usefulness of the
district councils by granting to them, within certain
necessary limits, increased powers of taxation* With the
exception of the powers contained in section 24 of the
Act, relating to the imposition of fees and tolls in markets,
which is described later, the councils did not make
adequate use of these new powers, until the current year,
as the following statement which shows the extent to
which new taxation has been imposed under section 49, 50
and 51 of the Local Self-Government Act indicates : —

Kind of fax.
Number of district councils in which imposed.

Central Provinces.
Berar.

1. Additional cesses 'section 49)
3

2. Special school rate (tection 50)
2
...

3. Tax on ginning and pressing cotton (section 51).
2

4. Terminal tax (section 51)
2
...

The additional cess leviable under section 49 has
been imposed in the Raipur and Buidana districts and
lately in the Damoh district also. The special School rate
under section 50 has been in force in all the districts of
Berar prior to the introduction of the new Act and has
now been imposed in certain villages in the Raipur and
Bilaspur districts It has been represented that, but for
the difficulty of assessing and collecting this tax for which
local bodies have no special agency of their own, taxation
under this section would have been general. For instance,
the duty of assessing and collecting the rate in villages