Administrative Officer Burma 170 9 Lieutenant-Governor Bengal (including present-day Bangladesh , West Bengal , Bihar and Orissa ) 151 75 Lieutenant-Governor Madras 142 38 Governor-in-Council Bombay 123 19 Governor-in-Council United Provinces (present-day Uttar Pradesh and Uttarakhand ) 107 48 Lieutenant-Governor Central Provinces (including Berar) 104 13 Chief Commissioner Punjab 97 20