Section 313(3)(b) in Government of India Act, 1935
(b)the revenues of the Governor-General in Council shall, subject to the provisions of Chapter I of Part VII of this Act with respect to the assignment of the whole or part of the net proceeds of certain taxes and duties to Provinces and to the provisions of this Act with respect to the Federal Railway Authority (so far as any such provisions are for the time being in force), include all revenues and public moneys raised or received either by the Governor-General in Councilor by the Governor-General;