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Coll 1/67 'Aden. Changes in administration in the event of separation from India: miscellaneous questions' [‎358r] (715/769)

The record is made up of 1 file (384 folios). It was created in 2 Jun 1936-15 Nov 1937. It was written in English. The original is part of the British Library: India Office The department of the British Government to which the Government of India reported between 1858 and 1947. The successor to the Court of Directors. Records and Private Papers Documents collected in a private capacity. .

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Proof (6. vi. 36)
DRAFT STATUTORY RULES AND ORDERS
1936 No.
INDIA and BURMA
The India and Burma (Income Tax Relief) Order, 1936
5 At the Court of Buckingham Palace, the day of , 1936.
Present,
Whereas by section one hundred and fifty-nine of the Govern
ment of India Act, 1935 (hereafter in this Order referred to
as “ the India Act ”) and section one hundred and thirty-six of
10 the Government of Burma Act, 1935 (hereafter in this Order
referred to as “ the Burma Act ”), His Majesty is empowered by
Order in Council A regulation issued by the sovereign of the United Kingdom on the advice of the Privy Council. to make provision for the grant of relief from
tax where the same income is taxed or taxable both in India and
Burma:
15 And whereas a draft of this Order has been laid before Parlia
ment in accordance with the provisions of subsection (1) of section
three hundred and nine of the India Act and subsection (1) of
section one hundred and fifty-seven of the Burma Act, and an
address has been presented to His Majesty by both Houses of
20 Parliament praying that an Order may be made in the terms of
this Order :
NOW, THEREFORE, His Majesty, in the exercise of the said
powers and of all other powers enabling Him in that behalf, is
pleased by and with the advice of His Privy Council to order, and
25 it is hereby ordered, as follows :—
PART I.
Introductory and General.
1. This Order may be cited as the India and Burma (Income
Tax Relief) Order, 1936.
30 2. The Interpretation Act, 1889, applies for the interpretation
of this Order as it applies for the interpretation of an Act of
Parliament.
3. Any reference in this Order to, or to any provisions of, the
Indian Income-tax Act, 1922, shall be construed as a reference to
35 that Act or those provisions as for the time being in force in India,
as for the time being in force in Burma or as for the time being
in force both in India and in Burma, as the context and the
4327 4, 4,100, 50 6.36

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Content

The file contains correspondence, memoranda and reports regarding administrative changes to be made upon the transfer of Aden from the Government of India to the Colonial Office. The file consists primarily of correspondence between: the Aden Chief Commissioner (Bernard Reilly); the India Office The department of the British Government to which the Government of India reported between 1858 and 1947. The successor to the Court of Directors. Political Department; the Colonial Office; and the Government of India Home, Foreign and Political, Finance, and Reforms Departments.

The file has been divided into the following bundles:

  • 1. Memoranda, ff 5-73;
  • 2. Flag, ff 74-79;
  • 3. New buildings, ff 80-86;
  • 4. Pension rights of Indian personnel, ff 87-95;
  • 5. Personnel, ff 96-184;
  • 6. Judicial and Revenue Stamps, ff 185-910;
  • 7. Position of Consuls, ff 191-197;
  • 8. Printing Press, ff 198-203;
  • 9. Provident Fund, ff 204-210;
  • 10. Application of international treaties and extradition conventions, motor vehicles (international rules), ff 211-325;
  • 11. Future financial arrangements in regard to salt, income tax, supply of opium etc., ff 326-384.

The bundle titled 'Memoranda' contains a copy of Reilly's 'Note on Fourteen Points connected with the Transfer of Aden from the Government of India to the Colonial Office, discussed at the Foreign Office in 1933', plus a copy of Aden. Question of Transfer. Papers, 1933 (Middle East No. 50), and related correspondence.

The bundle titled 'Personnel' concerns the issue of retaining Indian administrative personnel at Aden following the transfer, on their existing terms of service, for a period of five years. The correspondence also concerns the position of the District and Sessions Judge, which upon transfer would change to become Judge of the Supreme Court of Aden; the appointment of James Taylor Lawrence to the post upon the retirement of G B Constantine is discussed.

The bundle titled 'Provident Fund' concerns the creation of a new General Provident Fund at Aden upon transfer. Reilly proposes that the Government of India transfer over to Aden any monies standing to the credit of Indian service personnel retained permanently; the Government of India propose that the monies should be cancelled out against the value of buildings, civil debt and pecuniary liabilities etc. involved in the transfer.

The bundle titled 'International Treaties' concerns the applicability to Aden, upon transfer, of various international agreements, and discusses the need to formally notify foreign governments of the change. Folios 297-321 include lists of treaties, conventions etc. which applied to both India and Burma, drawn up upon the separation of Burma in 1935. Extradition treaties and international motor agreements are discussed in particular detail.

The bundle titled 'Future Financial Arrangements' contains notes on budget administration, financial management, the issue of the salt tax, income tax, customs arrangements, and the importation and control of opium and other regulated substances. Draft estimates based on the figures of revenue and expenditure for the years 1932-1935 are included at folios 371-383.

The file includes a divider which gives a list of correspondence references contained in the file by year. This is placed at the end of the correspondence (folio 2).

Extent and format
1 file (384 folios)
Arrangement

The file has been divided into eleven bundles, according to subject. Within the bundles, materials are arranged in rough chronological order, from the rear to the front.

Physical characteristics

Foliation: The foliation sequence commences at the inside front cover with 1 and terminates at the inside back cover with 384; these numbers are written in pencil, are circled, and are located in the top right corner of the recto The front of a sheet of paper or leaf, often abbreviated to 'r'. side of each folio. The back of the external cover has not been foliated.

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English in Latin script
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Coll 1/67 'Aden. Changes in administration in the event of separation from India: miscellaneous questions' [‎358r] (715/769), British Library: India Office Records and Private Papers, IOR/L/PS/12/1505, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100032999349.0x000076> [accessed 26 April 2024]

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