18. In considering the working of the existing arrangements during the last decade, the most important point to note is that war broke out soon after the Government of India Act, 1935, came into operation During the war, all provinces except Bengal and Assam had surplus budgets. Revenue receipts increased several times, mainly on account of war-time conditions and also because the provinces levied a number of new taxes and increased the rates of existing ones; there were remark. able increases in receipts under Provincial, ie., liquor and drugs, excises, and in the provincial share of income-tax. Most provinces were undersection 93 administration. All development work was stopped. The provinces are now faced with a heavy programme of expenditure without any corresponding increase in revenue. On the contrary, even apart from voluntary abandonment of revenue as in the case of liquor excises, the revenue is likely to go down much below wartime levels. Land revenue, both in the permanently and temporarily settled provinces, is not likely to expand. State purchase of zamindaries will not bring any return for years to come. In ryotwari provinces, remissions are likely to be more liberal than before, and there is thus little prospect of an increase in land revenue. Receipts from stamps and registration fees are not likely to increase much, while forest revenue will perhaps dwindle on account of large scale felling during the war. Receipts from sales tax, electricity tax and entertainment tax may not fall, though they will be below the war- time peak for some time to come.