This empirical research based paper attempts to study the office acceptance controversy in Congress majority provinces in 1937 initiated by the Provincial legislative elections conducted under the Act of 1935. The colonial bureaucratic structure was keen to remain clung to its untenable control over the provincial Governments on the flimsy excuses of special powers and safeguards of the Viceroy and Governors. Stalemate persisted for some time and finally settled with the clarification of the Viceroy paving way for the operation of Provincial autonomy. Its introduction saw the engendering of self government at the provincial level and enhancement of the stature of Congress. In order to diagnose the theme analytically and comprehensively, private papers of the Viceroy, the Secretary of State for India, Government of India’s Home Department’ Fortnightly Reports, constitutional documents, reminisces, biographies and autobiographies of eminent personalities of the time and standard research works related to the theme have been consulted.