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SIXTEENTH FINANCE COMMISSION OF INDIA

Gandhiji

Commission Reports

Report of Eighth Finance Commission

Composition

Composition of the Eighth Finance Commission

Shri Y.B. Chavan Chairman
Shri Justice Sabya Sachi Mukherjee Member (Resigned)
Dr. C.H. Hanumantha Rao Member
Shri G.C. Baveja Member
Shri A.R. Shirali Member
Shri Justice T.P.S. Chawla Member (In place of Shri Justice Sabha Sachi Mukherjee)
Shri N.V. Krishnan Member

Terms of Reference

Eighth Finance Commission

Terms of Reference of the Eighth Finance Commission

Report of The Eighth Finance Commission 1984.

Table of Contents

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.
12 Estimates of State Government’s Loans outstanding with the State Electricity Boards as on 31.3.1984.
13 Commercial Loss/Profit and accumulated arrears of Interest for the year 1982-83.
14 Net interest receipts from State Electricity Boards during 1984-89.
15 Physical performance of State Road Transport Undertakings -- 1981-82.
16 Financial Performance of State Road Transport Undertakings - 1981-82.
17 Returns assessed on State Governments’ Invest-ments in Road Transport Undertakings.
18 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.
19 Number of State Government employees, Teachers and Other employees of the Local Bodies and Aided institutions as on 31.3.1982.
20 Comparative Statement of presumptive emoluments of State Government employees at CPI level 440 as on 1.4.1982.
21 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
22 Major and Medium Irrigation Projects-Potential Created and Utihsation.
23 Particulars of Maintenance Expenditure on certain Projects.
24 Norms for maintenance of Multipurpose, Major and Medium irrigation works suggested by States. -
25 Estimated Index for 0 & M Charges (All India).
26 Net Receipts from Multipurpose and Major and Medium Irrigation Schemes (Excluding Flood Control Schemes) in 1981-82.
27 Financial returns from Multipurpose, Major and Medium Irrigation Schemes (excluding Flood Control Schemes) during 1984-65 to 1986-89.
28 Provision assessed for maintenance of flood control works -- 1984-89.
29 Norms for Maintenance of Roads.
30 Provision assessed. for maintenance of State and Local Body Roads.
31 Plinth Area Rates for maintenance of Buildings.
32 Provision assessed for maintenance of Buildings.
33 Committed Liability in respect of State Plan Schemes
34 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
35 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.
36 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.
37 Statement showing State-wise Assessment to Income-tax (excluding Tax on Union Emoluments) for the years 1977-78 to 1981-82.
38 Communications from the Ministry of Finance regarding Union excise duty on generation of power.
39 Estimated Receipts of States from Excise Duty on Electricity (Generation11 )
40 Extract of para 8 of the Family Welfare Programme - A Statement of Pohcy (June 29, 1977). -
41 Comparable Estimates of Per Capita Income at Current Prices.
42 Extracts taken from Railway Convension Committee (Seventh Report)
43 presented to Lok Sabha on 5.11.1982 laid in Rajya Sabha on 5.11.1982.
44 Statement showing statewise Passenger Earnings on the basis of Originating Stations located in each State for the years 1978-79 to 1981-82.
45 Statement showing assistance sought by the States and the Ceilings approved by the Government of India during the years 1979-80 to 1882-83.
46 State-wise Financial and “PhysicsI provisions recommended in the Police Administration for upgradation.
47 Statewise financial and physical provisions recommended in the Education Sector for up gradation.
48 State-wise financial and physical provisions recommended in jail Administration for upgradation.
49 Statewise financial and physical provisions recommended in the tribel administration for upgradation.
50 Statewise financial and physical provisions recommended in Health Sector for upgradation.
51 State-wise financial and physical provisions recommended in Judicial administration for upgradation.
52 Statewlse financial and physical protiisions recommended in District and revenue administration for upgradeation.
53 Statewise financial provisions recommended in the Training administration for upgradation.
54 Statewise financial and physical provisbns recommended in the Treasury and Accounts Administration for upgradation.
55 Statewise financial provisions recommended for special problems under upgradation.
56 Statewise and Sectorwise provisions made for upgradation. -
57 Phasing of Release of grants and physical completion of works.
58 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.
59 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.
60 Methodology for estimation of non-Plan capital gaps.
61 Non-Plan capital gap - 1964-69.
62 Ratio of loan outstandings. repayments, etc. to State Domestic Product.
63 Outstandings of Central loans as at the end of lg63-64.
64 Repayment of loans falling due during 1964-69 (on existing basis).
65 Central loans outstanding as percentage of State Domestic Product.
66 Summary of debt relief.

Explanatory Memoranda

Eighth Finance Commission

Explanatory Memorandum on the Action Taken on the Recommendations of the Eighth Finance Commissions