Terms of Reference
Second Finance Commission
| Terms of Reference of the Second Finance Commission | 
|
Report of The Second Finance Commission 1957
| I | Introductory |
|
| II | First and Second Commission |
|
| III | Planning and Finance Commissions |
|
| IV | Constitutional Aspects |
|
| V | Recent Trends in Federal Finance |
|
| VI | Principles of Grants-in-aid |
|
| VII | Review of State Finances |
|
| VIII | Assessment of needs of States |
|
| IX | Distribution of Income Tax |
|
| X | Division of Union Excises |
|
| XI | Grants-in-aid in lieu of Jute Export Duty |
|
| XII | Grants-in-aid of Revenues |
|
| XIII | Distribution of Estate Duty |
|
| XIV | Union Loans to States |
|
| XV | Distribution of Additional Duties of Excise |
|
| XVI | Distribution of Tax on Railway Fares |
|
| XVII | Miscellaneous |
|
| XVIII | Recommendations |
|
| XIX | Conclusion |
|
| XX | Acknowledgement |
|
Appendix
| I | Correspondence with Union and State Government and Civil Accountants General and Comptrollers, and press note issued by the Commission. |
|
| II | The Finance Commission (Miscellaneous Provisions) Act, 1951, as amended by the Finance Commission (Miscellaneous Provisions) Amendment Act No. XIII of 1955. |
|
| III | Rules of procedure of the Finance Commission |
|
| IV | Organisations and individuals who submitted memoranda and who appeared before the Commission and gave oral evidence |
|
| V | Press conferences held by the Commission |
|
| VI | Correspondence regarding interpretation of article 275 of the Constitution |
|
| VII | Interim reports of the Commission |
|
| VIII | Dates of discussions with State Governments and representatives of Central Ministries |
|
| IX | Provisions of the Constitution bearing on work of the Finance Commission. |
|
| X | Letter from Planning Commission regarding estimates of revenue from additional taxation during second five year plan period. |
|
| XI | Telegram from Union Finance Ministry regarding proposals to grant increase in emoluments of employees of State Governments. |
|
| XII | Statement showing population and area of States on basis of 1951 cedsus. |
|
| XIII | Statistical tables- | |
| I | Summary of budgetary position of States. |
|
|
| II | Revenue and expenditure of Union and State Government from 1948-49 to 1955-56. |
|
|
| III | Composition of revenue and expenditure met from revenue of Government of India. |
|
|
| IV | Revenue and expenditure of States during first five year plan period 1951-52 to 1955-56. |
|
|
| V | (a)-(e) Composition of expenditure met from revenue of States,1951-52 to 1955-56. |
|
|
| VI | Tax revenue of States, 1951-52 to 1955-56. |
|
|
| VII | Per capita receipts of States under certain heads, 1951-52 to 1955-56. |
|
|
| VIII | (a)-(e) Composition of expenditure met from revenue of States, 1951-52 to 1955-56. |
|
|
| IX | (a)-(e) Expenditure I States on Selected services , 1951-52 to 1955-56. |
|
|
| X | Resources transferred from Union to States through devolution of revenue and grants, 1951-52 to 1955-56. |
|
|
| XI | (a)-(e) Resources transferred from Union to States through devolution of revenue and grants , 1951-52 to 1955-56. |
|
|
| XII | Budget estimates of revenue and expenditure of States form 1957-58. |
|
|
| XIII | Revenue from Union Duties of Excise, 1948-49 to 1957-58. |
|
|
| XIV | Loans made by Government of India between 15th August 1947 and 31st March 1956 outstanding on the latter date. |
|
|
| XV | Number of Loans, classified according to rates of interest, sanctioned to States by Government of India between 15th August 1947 and 31st March 1956. | - | |
| XVI | Railway route mileage in States and Union territories. |
|
|
| XVII | Railway passenger earnings excluding those from suburban traffic. | - |
Explanatory Memoranda
Second Finance Commission
| Explanatory Memorandum on the Action Taken on the Recommendations of the Second Finance Commissions |
|
