Articles by Sitaraman Gurumurthi

An Analysis Sitaraman Gurumurthi The first report of the Ninth Finance Commission has several unique features such as the recommendation of grants to states which are in need of assistance without linking them with the states being surplus or not prior to devolution of taxes and the adoption of a normative approach to the tax revenues of states. The approach of the commission in recommending grants to state governments to meet some of their special problems in fact reflects the true spirit of Article 275 of the constitution.