Explanation:

The system of budget was introduced in India during the viceroyalty of Lord Canning. Charles John Canning, 1st Earl Canning, KG, GCB, KSI, PC (14 December 1812 – 17 June 1862), also known as The Viscount Canning and Clemency Canning was an English statesman and Governor-General of India during the Indian Rebellion of 1857 and the first Viceroy of India after the transfer of power from the East India. Charles John Canning, Earl Canning, also called (1837–59) Viscount Canning of Kilbrahan, (born December 14, 1812, London, England—died June 17, 1862, London), statesman and governor-general of India during the Indian Mutiny of 1857.