भारत सरकार
GOVERNMENT OF INDIA
logo

SIXTEENTH FINANCE COMMISSION OF INDIA

Gandhiji

Commission Reports

Report of Sixth Finance Commission

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

Report of The Sixth Finance Commission 1973

Table of Contents.

1 Introduction
2 Union-State Financial Relations : Our approach
3 Income Tax
4 Union Excise Duties
5 Additional Duties of Excise
6 Grant in lieu of Tax on Railway Passenger Fares
7 Estate Duty
8 Grant on account of Wealth Tax on Agricultural Property
9 Reassessment of the forecasts of State Governments for the period 1974-75 to 1978.79-Certain general issues
10 Revision of Pay and Dearness Allowance of Employees of State Governments
11 Norms for maintenance of capital assets and Plan schemes
12 Upgradation of standards of administration in backward States
13 Fiscal Management
14 Financing of relief expenditure
15 Grants-in-aid
16 Assesment of non -Plancapitalgap of States
17 Revision of terms of repayment of outstanding Central loans fo the Slates
18 Summary of Recommendationss
Appendix 1. Provision of the constitution having a bearing on the work of the Finance Commission
Appendix 2. The Finance Commission(Miscellaneous Provisions) Act,1951
Appendix 3. Correspondence with union and state Governments
Appendix 4. Dates of discussions with State Governments and Ministry of Finance
Appendix 5. Names of Organisations and indivisuals who sent memoranda to the Commission
Appendix 6. Indivisuals and organisations whose represantatives met the Commission
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
Table 6 Revenue from Additional Excise Duties from 1969-70 to 1972-73
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
Table 8 Railway route length in India by States and zones
Table 9 Railway earnings from passengers carried on non-suburban routes
Table 10 Central assistance to States towards natural calamities relief expanditure
Table 11 Rates of growth for State taxes and forest revenue
Table 12 Non-plan grants from the Centre to the States
Appendix 8. Statements indicating State forecasts and reassessed estimates
Appendix 9.
Table 1 Financial results of State Electricity Boards
Table 2 Energy losses of State Electricity Boards
Table 3 Allocation of loans by State Governments to State Electricity Boards as between hydel and thermal capacity
Table 4 Arears of interest outstanding from State Electricity Boards on loans from State Governments
Table 5 (a) Capital outlay on major and medium Irrigation Projects
(b) Water rates and Gross value per hectare of rice and wheat
Table 6 Working results of road transport undertakings
Table 7 Investments in other enterprises and dividends anticipated
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
Table 2 Forecast of State Governments regardind revision of emoluments already implemented
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
Table 5 Estimates of contingent liabilities in respect of revision of emoluments
Table 6 Emoluments of certain slected catagories of staff as on 1-1-1972
Table 7 Number of State Government employees ,teachers and local body employees by pay ranges
Appendix 11.
Table 1 Area under irrigation from Government source and requirement of funds for maintanance
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
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:
Table 1 General administration
Table 2 Justice and Jails -
Table 3 Police
Table 4 Primary education -
Table 5 Medical and Public health
Table 6 Welfare of Scheduled castes,Scheduled tribes and other backward classes
Table 7 List of major heads of account
Appendix 13. Transfer of resources from centre to the States
Appendix 14. Data relating to debt position of States

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.
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.
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.
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.
5 Loans towards share in small savings.
6 Loans in lieu of Open Market Borrowings
7 Relief & Rehabilitation loans.
8 Loans for Modernization of Policy Force.
9 Loans under national Sholarship Scheme
10 Loans for Police Housing.
11 Loans for Agricultural Production & Allied Scheme.
12 Loans for Medium & Large Industries.
13 Loans for small scale industries including handlooms, handicraft, coir, etc.
14 Loans for housing scheme.
15 Loans for water supply, drainage, & slum clearance.
16 Loans for education (excluding National Loan Scholarship Scheme)
17 Loans for medical & Public Health.
18 Loans for community development, National Extension Services & Coopertion.
19 Loans for Transport & Communications.
20 Loans for Employment Scheme
21 Loans for Welfare of Backward Classes.
22 Loans for Rural Electrification.
23 Laons for Inter-States Tranmission Lines.
24 Loans for Flood Control
25 Loans for Investigation of Irrigation & Power Projects.
26 Loans for Housing for All India Services Officers
27 Miscellaneous Non-Development Loans.
28 Miscellaneous loans of a Development Nature.
29 Pre-autonomy Debt.
30 Specific Loans for Multipurpose River Valley Projects & Irrigation & Power Projects
31 Laons for Natural Calamities.
32 Overdraft Loans
33 Special Accomodation Loans
34 Special Loans for meeting Gaps in Resources.
35 Loans to erstwhile Union Territories & States of Jammu & Kashmir, Magalaya & Nagaland.
36 Miscellaneous Development Loans.
37 Block Loans(Pat of Fourth Plan Assistance)
38 Specific Loans outside Forth Plan Assistance
39 Special Categories of loan.
40 Estimated debt relief over the period 1974-79 in respect of certain non-Plan loans on the basis of the revised terms
41 Estimated debt relief over the period 1974-79 in respect of certain specific purpose Plan loans on the basis of the revised terms.
42 Estimated debt relief ,on discrimination basis ,over the period 1974-79 in respect of various categories and Non-Plan loans.
43 Aggregate Debt Relief over the period 1974-79.

Explanatory Memoranda

Sixth Finance Commission

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