REPORTS OF THE PREVIOUS FINANCE COMMISSIONS
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Report of The Second Finance Commission 1957

    1. Introductory
    2. First and Second Commission
    3. Planning and Finance Commissions
    4. Constitutional Aspects
    5. Recent Trends in Federal Finance
    6. Principles of Grants-in-aid
    7. Review of State Finances
    8. Assessment of needs of States
    9. Distribution of Income Tax
    10. Division of Union Excises
    11. Grants-in-aid in lieu of Jute Export Duty
    12. Grants-in-aid of Revenues
    13. Distribution of Estate Duty
    14. Union Loans to States
    15. Distribution of Additional Duties of Excise
    16. Distribution of Tax on Railway Fares
    17. Miscellaneous
    18. Recommendations
    19. Conclusion
    20. Acknowledgement


APPENDEX

    1. Correspondence with Union and State Government and Civil Accountants General and Comptrollers, and press note issued by    the Commission.
    2. The Finance Commission (Miscellaneous Provisions) Act, 1951, as amended by the Finance Commission (Miscellaneous Provisions) Amendment Act No. XIII of 1955.
    3. Rules of procedure of the Finance Commission
    4. Organisations and individuals who submitted memoranda and who appeared before the Commission and gave oral evidence .
    5. Press conferences held by the Commission
    6. Correspondence regarding interpretation of article 275 of the Constitution.
    7. Interim reports of the Commission.
    8. Dates of discussions with State Governments and representatives of Central Ministries.
    9. Provisions of the Constitution bearing on work of the Finance Commission.
    10. Letter from Planning Commission regarding estimates of revenue from additional taxation during second five year plan period.
    11. Telegram from Union Finance Ministry regarding proposals to grant increase in emoluments of employees of State Governments.
    12. Statement showing population and area of States on basis of 1951 cedsus.

XIII Statistical tables-

    1. Summary of budgetary position of States.
    2. Revenue and expenditure of Union and State Government from 1948-49 to 1955-56.
    3. Composition of revenue and expenditure met from revenue of Government of India.
    4. Revenue and expenditure of States during first five year plan period 1951-52 to 1955-56.
    5. (a)-(e) Composition of expenditure met from revenue of States,1951-52 to 1955-56.
    6. Tax revenue of States, 1951-52 to 1955-56.
    7. Per capita receipts of States under certain heads, 1951-52 to 1955-56.
    8. (a)-(e) Composition of expenditure met from revenue of States, 1951-52 to 1955-56.
    9. (a)-(e) Expenditure I States on Selected services , 1951-52 to 1955-56.
    10. Resources transferred from Union to States through devolution of revenue and grants, 1951-52 to 1955-56.
    11. (a)-(e) Resources transferred from Union to States through devolution of revenue and grants , 1951-52 to 1955-56.
    12. Budget estimates of revenue and expenditure of States form 1957-58.
    13. Revenue from Union Duties of Excise, 1948-49 to 1957-58.
    14. Loans made by Government of India between 15th August 1947 and 31st March 1956 outstanding on the latter date.
    15. Number of Loans, classified according to rates of interest, sanctioned to States by Government of India between 15th       August 1947 and 31st March 1956.
    16. Railway route mileage in States and Union territories.
    17. Railway passenger earnings excluding those from suburban traffic.