Conclusion

The analysis of our financial system has now been concluded. It is not easy to gather up the leading principles which emerge from our study. The constitutional aspect of the system generally receives much greater attention than the administrative and is, from the political standpoint, more important. The whole system is in the melting-pot. A great deal is happening behind the scenes which is of considerable importance on account of its effect on the future development of the system. The growth of democratic institutions in India will, as was stated in the first chapter, make it necessary to introduce changes of principle and procedure. The plastic stress of the new forces is bound to be felt in all Government departments and have a wholesome effect on their financial activities. The preparation of estimates and their execution must, under new circumstances, be done with greater care than before and show the influence of public opinion as expressed in and outside the Legislatures. The financial experts are chary of public criticism as it is generally unenlightened and based upon an imperfect appreciation of the intricacy of the financial questions. But when it is realized that the demands of the public are an expression of something more vital, the need for finding out the means by which these underlying forces may be made effective will become the concern of the financial experts themselves, who, knowing the mechanism in its details, are in a better position to put it to new uses. It is for them to take a lead in the matter and show how the objects for which the uninformed critics of the Government are agitating, can be better achieved by the ways which their knowledge and experience suggest as being suited for the purpose. But if they adopt a passive attitude in the matter, and engrossed in details of administration fail to take into account or provide for the new needs of body politic, they should not be surprised if the organized public opinion pays no heed to their negative objections and takes a course which may, from their point of view, be based on ignorance and prejudice. Things are moving fast and cannot wait till our financial pharisees understand the inwardness of new events. Either they must be up and doing and place their trained judgement and ability at the disposal of the progressive forces or they will sweep past them, leaving them to derive whatever satisfaction they can from the confusion caused by their onward movement. In spheres of finance, it is true that the unseen is much greater than the seen, and the capacity to see the former and discrimination are absolutely essential. But little blame attaches to those who, not having having had the opportunities of knowing the working of a complicated system, are impatient at the absence of harmony between it and the new order of things which they want to establish. It is those who have eyes and still will not see that readjustments are necessary, upon whom will rest the responsibility for any damage that the financial apparatus may suffer on account of the un-discriminating zeal of the leaders of the national movement. The authors of the Joint Report have spoken of the future of the Indian Civil Service with great enthusiasm and anticipated for them a life which will indeed be more difficult but not less worthy on that account. “It is,” as they put it, “harder to convince than to direct, to prevail in consultation than to enforce an order,” and they are confident that the members of the Service will be as successful in the act of persuasion as they have been in that of government. ¹⁶⁷ This confidence may or may not be well-placed, but it may be stated that those members of the superior services who are in charge of our financial administration have to play their rôle under the new regime with a more consummate skill. Their work being of a highly technical character may not be understood or even appreciated by those who have or may come into power, but they not only will have to convince and prevail in consultation with the latter, but also advise them as to how the system, which they have been working till now, can be changed to satisfy the new demands that are being made upon it. It is hard to convince, but it is harder to guide the men in power who have risen to it after a great deal of struggle. They are naturally more anxious to assert their newly-acquired rights than listen to the counsels of wisdom, and it is for the officers in charge of the system to offer their advice without offending the susceptibilities of those for whom it is intended. It is not easy or agreeable to have superior knowledge and ability and use it for the benefit of those who do not know but are in a position to demand. This work of readjustment can only be accomplished with a spirit of goodwill and mutual understanding—a condition which everyone desires to have but very few know how to establish.