SIXTEENTH FINANCE COMMISSION OF INDIA

Report of Fifth Finance Commission

Composition

Composition of the Fifth Finance Commission

Shri Mahavir Tyagi	Chairman
Shri P.C. Bhattacharyya	Member	(Died)
Shri M. Seshachalapathy	Member	(Retired Judge)
Dr. D. T. Lakdawala	Member
Shri V.L. Gidwan	Member	Member Secretary
Shri G. Swaminathan	Member	(21st February, 1969), (In place of Shri P.C. Bhattacharyya)

Terms of Reference

Fifth Finance Commission

Terms of Reference of the Fifth Finance Commission

Report of The Fifth Finance Commission 1969

Chapters

1	Introduction
2	The Problems-Our Approach
3	Income Tax
4	Union Excise Duties
5	Additional Dutieies of Excise
6	Grants-in-aid under Article 275 of the Constitution
7	Taxes and Duties under Article 269 of the Constitution
8	Scope for Additional Revenue
9	Summary of recommendations

Appendix

1	Provisions of the Constitution bearing on the work of the Finance Commission
2	Dates of discussions with Stare Governments and Central Government Ministries
3	Names of Organisations and Individuals who submitted Memo-random to the Commission	-
4	Individuals and Organisations whose representatives appeared before the Commission and gave oral evidence
5	Statistical Tables
6	Transfers of funds to the States by way of share of taxes and duties and prams under Article ~75 for the years 1969-70 to 1973-74

Annexure Interim Report of the Commission

1	Introductory
2	Grants in lieu of tax on Railway Passenger Fares
3	Estate Duty
4	Unauthorised Overdrafts
5	Devolution and grants for 1969-70
6	Appendices

Explanatory Memoranda

Fifth Finance Commission

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