In 1921, His Majesty Ugyen Wangchuck the first Druk
Gyalpo, wrote a letter to Rufus Isaacs, the Earl of Reading,
who was then the Governor-General and Viceroy of India, in
which he submitted a 20 points proposal to modernize
Bhutan, and requested for Rs 1,30,000.00
On 18 November, Major F.M Bailey, the British Political
Officer based in Gangtok, Skkim, wrote a favourable cover
letter to his Secretary in Delhi, advising his government to act
favourably on the grounds that it would help enhance its
trade relations and that the assistance would be of mutual
benefit. In paragraph 13 of his letter No. 47-T.C. of 25
January 1910, Mr. Bell writes about informing Ugyen
Wangchuck of the willingness of the Government of India to
assist him in developing the resources of Bhutan. This was
done in obedience to the instructions contained in Foreign
Department letter No. 97 E.B.C. of 11 October 1909.