78. Financial procedure in the provincial field is governed by sections 78-82 of the Government of India Act, 1935. The corresponding provisions in the Draft Constitution occur in clauses 149-153. We recommend :

(1) that in a province with a bicameral legislature, if any, the powers of the Upper House over Money Bills should be exactly the same as at the federal level;

(2) that the new provision, in respect of a vote on excess grants, recommended by us at the federal level should be repeated at the provincial level also.