Explanation:

Government of India  Act  1919 separated, for the first time, provincial budgets from the Central budget and authorised the provincial legislatures to enact their budgets. But the financial powers of the central legislature were also very much limited. The budget was to be divided into two categories, votable and non-votable. The votable items covered only one third of the total expenditure. Even in this sphere the Governor-General was empowered to restore any grant refused or reduced by the legislature, if in his opinion the demand was essential for the discharge of his responsibilities.