Which one of the following authorities makes recommendation to the Governor of a State as to the principles for determining the taxes and duties which may be appropriated by the Panchayats in that particular State?
|A|| District Planning Committees|
|B|| State Finance Commission|
|C|| Finance Ministry of that State|
|D|| Panchayati Raj Ministry of that State|
Ans. B Exp: Articale 243-I. Constitution of Finance Commission to review financial position the Governor of a State shall constitute a Finance Commission to review the financial position of the Panchayats and to make recommendations to the Governor as to - A. the principles which should govern the distribution between the State and the Panchayats of the net proceeds of the taxes, duties, tolls and fees leviable by the State; B. the determination of the taxes, duties, tolls and fees which may be assigned to, or appropriated by, the Panchayat, Ref: Wizard Indian Polity and Constitution, pg. no. 331.