B. R. Ambedkar's contribution to the history of provincial decentralization of imperial finance

The present paper studies and evaluates Dr. Ambedkar's pioneering contribution to the origin and development of provincial finance during the British period. It also discusses his opinion regarding different stages of decentralization, and compares it with that of M.G. Ranade, one of the earliest writers on the subject. Towards the end, an effort has been made to investigate the main causes in Ambedkar's opinion that led to the enactment of the Reform Act of 1919 which marked the beginning of the modem history of public finance in India. It will also examine Dr. Ambedkar's view on financial relationship between the centre and the provinces.