<Li> This act also made a provision that a statutory commission would be set up at the end of 10 years after the act was passed which shall inquire into the working into the system of the government . The Simon commission of 1927 was an outcome of this provision . </Li> <Li> The communal representation was extended and Sikhs, Europeans and Anglo Indians were included . The Franchise (Right of voting) was granted to the limited number of only those who paid certain minimum "Tax" to the government . </Li> <Li> The seats were distributed among the provinces not upon the basis of the population but upon the basis of their importance in the eyes of the government, on the basis of communities, and property was one of the main basis to determine a franchisee . Those people who had a property, taxable income & paid land revenue of Rs. 3000 were entitled to vote . </Li> <Li> 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 . Thus the Government of India Act provided for partial transfer of Power to the electorate through the system of diarchy . It also prepared the ground for the Indian Federalism, as it identified the provinces as units of fiscal and general administration . </Li>

As per provisions of the charter act of 1833 a law commission