Subject(s): India's Finance Commission, History. -- Centre-state financial relations in India: evolution and present status -- Essential features of a federal polity : dual government. Distribution of power, Supremacy of the constitution, Authority of the court, Doctrine of harmonious construction, Doctrine pf Pith and substance, Rule of repugnancy, Indian federalism, Federal policy, Multi level finance, Functional responsibility, , Vertical and horizontal fiscal imbalance, Financing pattern, Transfers, Borrowings, Revenue and expenditure -- Pre-independence development: Mayo scheme, Government of Indian act, Meston settlement, Indian taxation enquiry committee, Indian financial enquiry report, Financial adjustment after the partition, Deshmukh Award -- Financial relations under the constitution : Indian federal policy, Centrally biased constitution and its justification, Union control over state legislation, Emergency provision, Presidential rule, Constitutional provision pertaining to taxes, Philosophy of article 268 and 269, Taxes and duties in the union list not being levied at present Entries 87 to 90 and 92, Mechanism of central transfer to the state, Transfer of resources through the finance commission, Gadgil formula -- Sharing of revenue from income tax and excise duties prior to the recommendation of the eleventh finance commission : sharing income tax revenue, Corporate tax, Surcharge on income tax, Miscellaneous receipts, Excise revenue -- Additional duties of excise in Lieu of sales tax : Rationale of the scheme, State government, national development council, Finance commission, Guaranteed amount, Additional excise duty -- Grant in lieu of railway passenger fare tax: grants-in-aid, Issues in centre-state financial relations, Inter-regional inequalities and transfer, Constitution ( Forty-sixth amendment ) act 1982 and consignment tax, Financial autonomy of states, Co-operative federalism -- State-local fiscal relations in India : Functions of local bodies, Financing local bodies, Constitutional provision, Decentralisation initiatives, Constitution (seventy-fourth amendment ) act, State finance commission, Budgetary gap, Municipal commercial borrowings, Privatisation of municipal services, 10th 11th and 12th finance commission on Local bodies -- Extracts from the reports of finance commissions from 1st to 12th financial commission -- Grants in aid, Ad hoc Grant, Union excise duties, Estate duties, Article 275, Non-plan grants, Non-plan capital gap of the states, National security, Calamity relief -- Time series tax data (1950-51 through 2003-04) of the central and state government in India