| I.
|
Inroduction
|
| II.
|
Our
Approach |
| III.
|
Reassessment
of the Forecasts of State Governments on Revenue Account |
| IV.
|
Reassessment
of the Forecasts of the Central Government |
| V.
|
Income-Tax |
| VI.
|
Union
Duties of Excise |
| VII.
|
Additions
Duties of Excise |
| VIII.
|
Estate
Duty in Respect of Property other than
Agricultural Land |
| IX.
|
Grant
in Lieu of Tax on Railway Passenger Fares |
| X. |
Grant on Account
of Wealth Tax on Agricultural Property |
| XI.
|
Financing
of Relief Expenditure |
| XII. |
Upgradation of
Stand, Ards of Administration |
| XIII. |
Grants-in-aid |
| XIV. |
Non-Plan
Capital Gap of the States |
| XV.
|
Taxes
and Duties mentioned in Articles 268 and 269
of the Constitution |
| XVI.
|
General
Observations |
| XVII.
|
Summary
of Recommendations |
|
| Appendices |
| I.
|
Statewise
Area and Population. |
| II.
|
The
Finance Commission (Miscellaneous Provisions)
Act, 1951, as Amended by the Finance Commission
(Miscellaneous Provisions] Amendment Act No.13 of 1955. |
| III.
|
Provisions
of the Constitution having a bearing
on the work of the Finance Commission. |
| IV. |
Transfers
to the States on the basis of the recommendations of the Finance Commrssions during
1951-52 - 1963-64. |
| V.
|
Statewise
Net Domestic Product at current prices : 1976-77 to 1976-79 |
| VI. |
Comparable
Estimates of Per-Capita State Domestic Product at current prices. |
| VII. |
States
arranged in descending order of Per-Capita State Domestic Product |
|
| ANNEXURES |
1.
|
President’s
Order dated the 29th October, |
| 2. |
1963
directing the Commission to make an Interim Report by 15th November, 1963 and the Final
Report by the 29th February.1964 |
| 3. |
Text
of the Interim Report. |
| 4. |
President’s
Order dated the 29th February, 1964 extending the term of the Finance Commission upto 36th
April, 1964. |
| 5. |
Dates
of discussions with State Governments at State Headquarters. |
| 6. |
List
of organsations and individuals who submitted memoranda to the Commission., |
| 7. |
List
of organisations and individuals who met the Eighth Finance Commission |
| 8. |
Rates
of Gmwth of Principal Taxes,1970-62. |
| 9. |
Rates
of Growth of Principal Taxes as adopted for the Forecast Period. |
| 10. |
Share
Capital Investment in Statutory Corporations/Companies - 1981-82. |
| 11. |
Estimated
Investment in Statutory Corporations/Government Companies and Cooperative
12.Institutions1983-84 State-wise and Estimated Return in 1984-85 and 1984-89. |
| 13. |
Estimates
of State Government’s Loans outstanding with the State Electricity Boards as on
31.3.1984. |
| 14. |
Commercial
Loss/Profit and accumulated arrears of Interest for the year 1982-83. |
| 15. |
Net
interest receipts from State Electricity Boards during 1984-89. |
| 16. |
Physical
performance of State Road Transport Undertakings -- 1981-82. |
| 17. |
Financial
Performance of State Road Transport Undertakings - 1981-82. |
| 18. |
Returns
assessed on State Governments’ Invest-ments in Road Transport Undertakings. |
| 19. |
Consumer
Price Index upto which D.A. had been sanctioned to State Government 20.Employees as on 1st
April. 1982. the number of instalments provided to compensate the employees upto the CPI
level of 440 and annual cost of one D.A. instalment. |
| 20. |
Number
of State Government employees, Teachers and Other employees of the Local Bodies and Aided
institutions as on 31.3.1982. |
| 21. |
Comparative
Statement of presumptive emoluments of State Government employees at CPI level 440 as on
1.4.1982. |
| 22. |
Comparative
Statement of actual and presumptive emohiments in Centre and States as on 1.4.1982 in
respect of: |
|
1. Peon
2.
Lower Division Clerk
3.
Upper Division Clerk
4.
Constable
5.
Head Constable
6.Primary
School Teacher
7.
Trained Graduate Teacher
8.
Revenue Inspector
9.
Naib /Deputy Tehsiidar
10.
TehsiIdar
11.
Deputy Collector |
| 23. |
Major
and Medium Irrigation Projects-Potential Created and Utihsation. |
| 24. |
Particulars
of Maintenance Expenditure on certain Projects. |
| 25. |
Norms
for maintenance of Multipurpose, Major and Medium irrigation works suggested by States. |
| 26. |
Estimated
Index for 0 & M Charges (All India). |
| 27. |
Net
Receipts from Multipurpose and Major and Medium Irrigation Schemes (Excluding Flood
Control Schemes) in 1981-82. |
| 28. |
Financial
returns from Multipurpose, Major and Medium Irrigation Schemes (excluding Flood Control
Schemes) during 1984-65 to 1986-89. |
| 29. |
Provision
assessed for maintenance of flood control works -- 1984-89. |
| 30. |
Norms
for Maintenance of Roads. |
| 31. |
Provision
assessed. for maintenance of State and Local Body Roads. |
| 32. |
Plinth
Area Rates for maintenance of Buildings. |
| 33. |
Provision
assessed for maintenance of Buildings. |
| 34. |
Committed
Liability in respect of State Plan Schemes |
| 35. |
Summary Table of State Forecast on Revenue Account and its
Reassessment (1984-891 ) |
|
a.Andhra
Pradesh
b.Assam
c.Bihar
d.Gujarat
e.Haryana
f.Himachal
Pradesh
g.Jammu
&Kashmir
h.Karnataka
i.Kerala
j.Madhya
Pradesh
k.Maharashtra
l.Manipur
m.Meghalaya
n.Nagaland
o.Orissa
p.Punjab
q.Rajasthan
r.Shikkim
s.TamiI
Nadu
t.Tripura
u.Uttar Pradesh
v.West
Bengal |
| 36. |
Summary
of the Central Government Forecast as furnished by the Ministry
of Finance and as re-assessed for the period 1984-85 to 1988-89. |
| 37. |
Extract
of para 109 of the Summary Record of the discussions of the Meeting of the Chief
Ministers held on the 20th May, 1979 to discuss certain issues raised by the Seventh
Finance
Commission. |
| 38. |
Statement
showing State-wise Assessment to Income-tax (excluding Tax on Union Emoluments) for the
years 1977-78 to 1981-82. |
| 39. |
Communications
from the Ministry of Finance regarding Union excise duty on generation
of power. |
| 40. |
Estimated
Receipts of States from Excise Duty on Electricity (Generation11 ) |
| 41. |
Extract
of para 8 of the Family Welfare Programme - A Statement of Pohcy
(June 29, 1977). |
| 42. |
Comparable
Estimates of Per Capita Income at Current Prices. |
| 43. |
Extracts
taken from Railway Convension Committee (Seventh Report) |
| 44. |
presented
to Lok Sabha on 5.11.1982 laid in Rajya Sabha on 5.11.1982. |
| 45. |
Statement
showing statewise Passenger Earnings on the basis of Originating Stations located in each
State for the years 1978-79 to 1981-82. |
| 46. |
Statement
showing assistance sought by the States and the Ceilings approved by the Government of
India during the years 1979-80 to 1882-83. |
| 47. |
State-wise
Financial and “PhysicsI provisions recommended in the Police Administration for
upgradation. |
| 48. |
Statewise
financial and physical provisions recommended in the Education Sector for up gradation. |
| 49. |
State-wise
financial and physical provisions recommended in jail Administration for upgradation. |
| 50. |
Statewise
financial and physical provisions recommended in the tribel administration for
upgradation. |
| 51. |
Statewise
financial and physical provisions recommended in Health Sector for upgradation. |
| 52. |
State-wise
financial and physical provisions recommended in Judicial administration for upgradation. |
| 53. |
Statewlse
financial and physical protiisions recommended in District and revenue administration for
upgradeation. |
| 54. |
Statewise
financial provisions recommended in the Training administration for upgradation. |
| 55. |
Statewise
financial and physical provisbns recommended in the Treasury and Accounts Administration
for upgradation. |
| 56. |
Statewise
financial provisions recommended for special problems under upgradation. |
| 57. |
Statewise and Sectorwise provisions made for upgradation. |
| 58. |
Phasing
of Release of grants and physical completion of works. |
| 59. |
Methodology
for calculating net additional interest liability arising out of fresh borrowings and
Iendings in the forecast period and the amounts of grants-in-aid to be given to States. |
| 60. |
Methodology
to compute the additional grants-in-aid payable to deficit States to meet the increase in
committed liability on account of making provisions for the maintenance of Plan schemes
completed by 1904-65. |
| 61. |
Methodology
for estimation of non-Plan capital gaps. |
| 62. |
Non-Plan
capital gap - 1964-69. |
| 63. |
Ratio
of loan outstandings. repayments, etc. to State Domestic Product. |
| 64. |
Outstandings
of Central loans as at the end of lg63-64. |
| 65. |
Repayment
of loans falling due during 1964-69 (on existing basis). |
| 66. |
Central
loans outstanding as percentage of State Domestic Product. |
| 67. |
Summary
of debt relief. |
|
