COLLECTION OF REVENUES
The two other sources of revenue in the provinces are Stamps and Registration. The stamp revenue is derived from two classes of stamps : judicial, or court fee stamps, affixed on all documents, with specified exception, filed before civil, criminal, or revenue courts, and non-judicial, or revenue stamps used for all commercial transactions recorded in writing. The revenue credited under the head "Registration" is derived from the registration of docu-
Irrigation and forests are commercial assets of the Provincial Governments of great importance. Irrigation receipts are made up of water rates or the sale proceeds of water for irrigation purposes, land revenue due to irrigation and certain other miscellaneous receipts. Water rate and land revenue due to irrigation are collected by the Land Revenue Department. The principal source of forest revenue is the sale of timber and other produce of Government forests.