To justify the grave improprieties it has committed, the Eleventh Finance Commission falls back on a minor entry in the Constitution which permits the commission to consider any other matter referred to it by the president in the interests of sound finance. But such issues as withholding a part of grants-in-aid to a state, the setting up of an Incentive Fund, and the formation of a monitoring agency to oversee the implementation of the so-called fiscal reforms were not a part of the original terms of reference for the commission; nor were these issues raised at all in the original report. The commission's second report has without question been written to order: the ministry ordained, the commission complied.
