Finance Commission, Ministry of Finance, Govt. of India

1.

Introduction

2.

Union-State Financial Relations : Our approach

3.

Income Tax

4.

Union Excise Duties

5.

Additional Duties of Excise

6.

Grant in lieu of Tax on Railway Passenger Fares

7.

Estate Duty

8.

Grant on account of Wealth Tax on Agricultural Property

9.

Reassessment of the forecasts of State Governments for the period 1974-75 to 1978.79-Certain general issues

10.

Revision of Pay and Dearness Allowance of Employees of State Governments

11.

Norms for maintenance of capital assets and Plan schemes

12.

Upgradation of standards of administration in backward States

13.

Fiscal Management

14.

Financing of relief expenditure

15.

Grants-in-aid

16.

Assesment of non -Plancapitalgap of States

17.

Revision of terms of repayment of outstanding Central loans fo the Slates

18.

Summary of Recommendationss

Appendix 1.

Provision of the constitution having a bearing on the work of the Finance Commission

Appendix 2.

The Finance Commission(Miscellaneous Provisions) Act,1951

Appendix 3.

Correspondence with union and state Governments

Appendix 4.

Dates of discussions with State Governments and Ministry of Finance

Appendix 5.

Names of Organisations and indivisuals who sent memoranda to the Commission

Appendix 6.

Indivisuals and organisations whose represantatives met the Commission

Appendix 7.

Table 1

Area and population of States- 1971 Census

Table 2

Average per capita State Domestic Product at State prices for 1967-70

Table 3

Average per capita State Domestic Product at All India abstract prices for 1967-70

Table 4

Revenue from Incom-tax,Corporation taxcollections and Union surcharge

Table 5

State-wise assessment of Incom-tax

Table 6

Revenue from Additional Excise Duties from 1969-70 to 1972-73

Table 7.1

State-wise production of cotton textiles(Mill sector)

Table 7.2

State-wise production of unmanufactured tobacco

Table 7.3

State-wise production of cigarettes

Table 7.4

State-wise production of sugar

Table 8

Railway route length in India by States and zones

Table 9

Railway earnings from passengers carried on non-suburban routes

Table 10

Central assistance to States towards natural calamities relief expanditure

Table 11

Rates of growth for State taxes and forest revenue

Table 12

Non-plan grants from the Centre to the States

Appendix 8.

Statements indicating State forecasts and reassessed estimates

Appendix 9.

Table 1

Financial results of State Electricity Boards

Table 2

Energy losses of State Electricity Boards

Table 3

Allocation of loans by State Governments to State Electricity Boards as between hydel and thermal capacity

Table 4

Arears of interest outstanding from State Electricity Boards on loans from State Governments

Table 5 (a)

Capital outlay on major and medium Irrigation Projects

Table 5 (b)

Water rates and Gross value per hectare of rice and wheat

Table 6

Working results of road transport undertakings

Table 7

Investments in other enterprises and dividends anticipated

Appendix 10.

Table 1

Financial implications of the orders issued by State Governments after 1-1-1972 regarding revision of pay scales,dearness allowance,etc

Table 2

Forecast of State Governments regardind revision of emoluments already implemented

Table 3

Financial provisions regarding revision of emoluments State Govenment employees, teacher and local body employees

Table 4

Revision of allowances other than pay/D.A.and other fringe benefits

Table 5

Estimates of contingent liabilities in respect of revision of emoluments

Table 6

Emoluments of certain slected catagories of staff as on 1-1-1972

Table 7

Number of State Government employees ,teachers and local body employees by pay ranges

Appendix 11.

Table 1

Area under irrigation from Government source and requirement of funds for maintanance

Table 2

Investment in flood control works and requirement of funds for maintenance

Table 3

Capital outlay on buildings and thier cost of maintenance on basis of C.P.W.D. norms

Table 4

Norms for maintenance or roads

Table 5

Kilometrage and maintenance cost of roads

Table 6

Norms for medicines

Table 7

Norms for diet

Appendix 12.

Upgradition of standards of administration:

Table 1

General administration

Table 2

Justice and Jails

Table 3

Police

Table 4

Primary education

Table 5

Medical and Public health

Table 6

Welfare of Scheduled castes,Scheduled tribes and other backward classes

Table 7

List of major heads of account

Appendix 13.

Transfer of resources from centre to the States

Appendix 14.

Data relating to debt position of States

INDEX:

1.

Classified Abstract of Central loans to Sates obtained Upto 1971-72 & estimated to be outstanding as on
31-3-1974 & the amount falling due for repayment during 1974-79 on the basis of existing terms.

2.

Classified Abstract of Central loans to Sates obtained Upto 1971-73 & estimated to be outstanding as on
31-3-1974 & the amount falling due for repayment during 1974-79 on the basis of existing terms.

3.

Classified Abstract of estimated Central loan tom state Governments in 1973-74 and the ammount falling due for repayment during 1974 79 on the basis of exsisting terms.

4.

Classified abstract of all Central loans to states estimated to be outstanding as on 31-3-1974& amount falling duefor repayment during 1974-79 on the basis of existing terms.

5.

Loans towards share in small savings.

6.

Loans in lieu of Open Market Borrowings

7.

Relief & Rehabilitation loans.

8.

Loans for Modernization of Policy Force.

9.

Loans under national Sholarship Scheme

10.

Loans for Police Housing.

11.

Loans for Agricultural Production & Allied Scheme.

12.

Loans for Medium & Large Industries.

13.

Loans for small scale industries including handlooms, handicraft, coir, etc.

14.

Loans for housing scheme.

15.

Loans for water supply, drainage, & slum clearance.

16.

Loans for education (excluding National Loan Scholarship Scheme)

17.

Loans for medical & Public Health.

18.

Loans for community development, National Extension Services & Coopertion.

19.

Loans for Transport & Communications.

20.

Loans for Employment Scheme

21.

Loans for Welfare of Backward Classes.

22.

Loans for Rural Electrification.

23.

Laons for Inter-States Tranmission Lines.

24.

Loans for Flood Control

25.

Loans for Investigation of Irrigation & Power Projects.

26.

Loans for Housing for All India Services Officers

27.

Miscellaneous Non-Development Loans.

28.

Miscellaneous loans of a Development Nature.

29.

Pre-autonomy Debt.

30.

Specific Loans for Multipurpose River Valley Projects & Irrigation & Power Projects

31.

Laons for Natural Calamities.

32.

Overdraft Loans

33.

Special Accomodation Loans

34.

Special Loans for meeting Gaps in Resources.

35.

Loans to erstwhile Union Territories & States of Jammu & Kashmir, Magalaya & Nagaland.

36.

Miscellaneous Development Loans.

37.

Block Loans(Pat of Fourth Plan Assistance)

38.

Specific Loans outside Forth Plan Assistance

39.

Special Categories of loan.

40.

Estimated debt relief over the period 1974-79 in respect of certain non-Plan loans on the basis of the revised terms

41.

Estimated debt relief over the period 1974-79 in respect of certain specific purpose Plan loans on the basis of the revised terms.

42.

Estimated debt relief ,on discrimination basis ,over the period 1974-79 in respect of various categories and Non-Plan loans.

43.

Aggregate Debt Relief over the period 1974-79.