Report of Second Finance Commission

Composition

Composition of the Second Finance Commission

Second Finance Commission

Terms of Reference of the Second Finance Commission

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.	-

Second Finance Commission

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