Composition
Composition of the Sixth Finance Commission
| Shri K. Brahmananda Reddi | Chairman | |
| Shri Justice Syed Sadat Abal Masud | Member | |
| Dr. B.S. Minhas | Member | |
| Dr. I.S. Gulati | Member | |
| Shri G. Ramachandran | Member | Member Secretary |
Terms of Reference
Sixth Finance Commission
| Terms of Reference of the Sixth Finance Commission | 
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Report of The Sixth Finance Commission 1973
Table of Contents.
| 1 | Introduction |
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| 2 | Union-State Financial Relations : Our approach |
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| 3 | Income Tax |
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| 4 | Union Excise Duties |
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| 5 | Additional Duties of Excise |
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| 6 | Grant in lieu of Tax on Railway Passenger Fares |
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| 7 | Estate Duty |
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| 8 | Grant on account of Wealth Tax on Agricultural Property |
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| 9 | Reassessment of the forecasts of State Governments for the period 1974-75 to 1978.79-Certain general issues |
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| 10 | Revision of Pay and Dearness Allowance of Employees of State Governments |
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| 11 | Norms for maintenance of capital assets and Plan schemes |
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| 12 | Upgradation of standards of administration in backward States |
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| 13 | Fiscal Management |
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| 14 | Financing of relief expenditure |
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| 15 | Grants-in-aid |
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| 16 | Assesment of non -Plancapitalgap of States |
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| 17 | Revision of terms of repayment of outstanding Central loans fo the Slates |
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| 18 | Summary of Recommendationss |
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| Appendix 1. | Provision of the constitution having a bearing on the work of the Finance Commission |
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| Appendix 2. | The Finance Commission(Miscellaneous Provisions) Act,1951 |
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| Appendix 3. | Correspondence with union and state Governments |
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| Appendix 4. | Dates of discussions with State Governments and Ministry of Finance |
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| Appendix 5. | Names of Organisations and indivisuals who sent memoranda to the Commission |
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| Appendix 6. | Indivisuals and organisations whose represantatives met the Commission |
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| 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 |
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| Table 6 | Revenue from Additional Excise Duties from 1969-70 to 1972-73 |
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Table 7.1
Table 7.2 Table 7.3 Table 7.4 |
State-wise production of cotton
textiles(Mill sector)
State-wise production of unmanufactured tobacco State-wise production of cigarettes State-wise production of sugar |
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| Table 8 | Railway route length in India by States and zones |
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| Table 9 | Railway earnings from passengers carried on non-suburban routes |
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| Table 10 | Central assistance to States towards natural calamities relief expanditure |
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| Table 11 | Rates of growth for State taxes and forest revenue |
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| Table 12 | Non-plan grants from the Centre to the States |
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| Appendix 8. | Statements indicating State forecasts and reassessed estimates |
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| Appendix 9. |
| Table 1 | Financial results of State Electricity Boards |
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| Table 2 | Energy losses of State Electricity Boards |
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| Table 3 | Allocation of loans by State Governments to State Electricity Boards as between hydel and thermal capacity |
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| Table 4 | Arears of interest outstanding from State Electricity Boards on loans from State Governments |
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| Table 5 |
(a) Capital outlay on major and medium
Irrigation Projects
(b) Water rates and Gross value per hectare of rice and wheat |
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| Table 6 | Working results of road transport undertakings |
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| Table 7 | Investments in other enterprises and dividends anticipated |
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| 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 |
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| Table 2 | Forecast of State Governments regardind revision of emoluments already implemented |
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| 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 |
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| Table 5 | Estimates of contingent liabilities in respect of revision of emoluments |
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| Table 6 | Emoluments of certain slected catagories of staff as on 1-1-1972 |
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| Table 7 | Number of State Government employees ,teachers and local body employees by pay ranges |
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| Appendix 11. |
| Table 1 | Area under irrigation from Government source and requirement of funds for maintanance |
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| 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 |
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| 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: |
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| Table 1 | General administration |
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| Table 2 | Justice and Jails | - | |
| Table 3 | Police |
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| Table 4 | Primary education | - | |
| Table 5 | Medical and Public health |
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| Table 6 | Welfare of Scheduled castes,Scheduled tribes and other backward classes |
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| Table 7 | List of major heads of account |
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| Appendix 13. | Transfer of resources from centre to the States |
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| Appendix 14. | Data relating to debt position of States |
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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. |
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| 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. |
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| 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. |
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| 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. |
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| 5 | Loans towards share in small savings. |
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| 6 | Loans in lieu of Open Market Borrowings |
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| 7 | Relief & Rehabilitation loans. |
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| 8 | Loans for Modernization of Policy Force. |
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| 9 | Loans under national Sholarship Scheme |
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| 10 | Loans for Police Housing. |
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| 11 | Loans for Agricultural Production & Allied Scheme. |
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| 12 | Loans for Medium & Large Industries. |
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| 13 | Loans for small scale industries including handlooms, handicraft, coir, etc. |
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| 14 | Loans for housing scheme. |
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| 15 | Loans for water supply, drainage, & slum clearance. |
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| 16 | Loans for education (excluding National Loan Scholarship Scheme) |
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| 17 | Loans for medical & Public Health. |
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| 18 | Loans for community development, National Extension Services & Coopertion. |
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| 19 | Loans for Transport & Communications. |
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| 20 | Loans for Employment Scheme |
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| 21 | Loans for Welfare of Backward Classes. |
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| 22 | Loans for Rural Electrification. |
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| 23 | Laons for Inter-States Tranmission Lines. |
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| 24 | Loans for Flood Control |
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| 25 | Loans for Investigation of Irrigation & Power Projects. |
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| 26 | Loans for Housing for All India Services Officers |
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| 27 | Miscellaneous Non-Development Loans. |
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| 28 | Miscellaneous loans of a Development Nature. |
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| 29 | Pre-autonomy Debt. |
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| 30 | Specific Loans for Multipurpose River Valley Projects & Irrigation & Power Projects |
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| 31 | Laons for Natural Calamities. |
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| 32 | Overdraft Loans |
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| 33 | Special Accomodation Loans |
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| 34 | Special Loans for meeting Gaps in Resources. |
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| 35 | Loans to erstwhile Union Territories & States of Jammu & Kashmir, Magalaya & Nagaland. |
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| 36 | Miscellaneous Development Loans. |
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| 37 | Block Loans(Pat of Fourth Plan Assistance) |
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| 38 | Specific Loans outside Forth Plan Assistance |
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| 39 | Special Categories of loan. |
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| 40 | Estimated debt relief over the period 1974-79 in respect of certain non-Plan loans on the basis of the revised terms |
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| 41 | Estimated debt relief over the period 1974-79 in respect of certain specific purpose Plan loans on the basis of the revised terms. |
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| 42 | Estimated debt relief ,on discrimination basis ,over the period 1974-79 in respect of various categories and Non-Plan loans. |
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| 43 | Aggregate Debt Relief over the period 1974-79. |
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Explanatory Memoranda
Sixth Finance Commission
| Explanatory Memorandum on the Action Taken on the Recommendations of the Sixth Finance Commissions |
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