1 THECONSTITUTION (DISTRIBUTION OF REVENUES)ORDER, 1969
C.O.87
Inexercise of the powers conferred by articles 270and 275of the Constitution and of all otherpowers enabling him in that behalf, the President, after havingconsidered the recommendations of the Finance Commission, hereby makes thefollowing Order,namely:--
1. ThisOrder may be called the Constitution (Distribution of Revenues)Order, 1969.
2.The General Clauses Act, 1897 (10of 1897) shall apply for the interpretation of this Order as it applies for the interpretation of a CentralAct.
3.(1)For the purposes of clause (2) of article 270,two and 6/10 per cent. ofso much of the net proceeds of taxes on income as does not represent the netproceeds of taxes payable in respect of Union emoluments shall represent the proceeds attributable to Unionterritories of each financial year commencing on and after the 1stday of April, 1969.
(2)The percentage of the net proceeds of the taxes on income, except in so far asthose proceeds represent proceeds attributable to Union territories or to taxespayable in respect of Union emoluments, which is to be assigned to the Statesunder the said clause in each of the financial years commencing on and after the1st day of April, 1969, shall be seventy-five per cent.; and the total amountto be so assigned shallbe distributed among the States as follows:--
| State | Percentage |
| Andhra Pradesh |
2 [Provided that the shareof taxes on income payable to the State of Assam as it existed immediatelybefore the 21st day of January, 1972, shall be construed as from that date, as payable tothe State of Assam and the State of Meghalaya in the proportion of 2.49: 0.18.]
3 [(3) There shallalso be paid to each of the States specified in column 1of the table below an amount equal to such percentage of net proceeds of taxeson income, except in so far as those proceeds represent proceeds attributable toUnion territories or to taxes payable in respect of Union emoluments, during thefinancial years 1970-71, 1971-72and during each of the subsequentfinancial years as is set out against it in columns 2, 3and 4respectively:--
TABLE
| State | Percentage payable in 1970-71 | Percentage payable in 1971-72 | Percentage payable in subsequent years |
| 1 | 2 | 3 | 4 |
| Himachal Pradesh | 0.09 | 0.47 | 0.47 |
| Manipur |
| 0.02 | 0.12 |
| Tripura |
| 0.04 | 0.18.] |
4.For the purposes of assignment and distribution ofthe net proceeds of advance tax on income collected until the 31stday of March, 1967, but not included in the net proceeds of taxes onincome in any of the financial years until and including 1966-67,the provisions of paragraph 3 of the Constitution (Distribution of Revenues) Order,1965,as amended by section 46 of the Punjab Reorganisation Act, 1966(31of 1966) shall continue to apply:
Providedtrial the States' shareof the aforesaid net proceeds of advance tax shallbe distributed in three equal instalments in each of the financial yearscommencing from the financial year 1971-72:
4 [Provided further that theshare of net proceeds of advance tax on income payable to the State ofAssam as it existed immediately before the 21st day of January, 1972shall be construed as from thatdate, as payable to the State of Assam and the State of Meghalaya in theproportion of 2.28 : 0.16.]
5.For the purposes of assignment and distribution of the net proceeds of taxes onincome in respect of the years 1967-68and 1968-69,the provisions of paragraph 3 of the Constitution (Distribution of Revenues) Order,1965,as amended by section 46 of the Punjab Reorganisation Act, 1966(31of 1966) shall continue to apply:
Providedthat arrears in respect of such assignment and distribution after excluding theamoutns already disbursed shallbe distributed as follows:--
(a)in respect of the financial year 1967-68, in the financial year 1969-70;
(b)in respect of the financial year 1968-69, in the financial year 1970-71.
6.(1)In accordance with the provisions of clause (1) of article 275,there shall be charged on the Consolidated Fund of India inthe financial year commencing on the 1st day of April, 1969,and each of the four succeeding financial years as grants-in-aid of the revenuesof each of the States specified below, the sums specified against it for thatyear:
(Rupeesin crores)
| 8.01 | |||||
| Assam | |||||
| 2.67 | |||||
| Bihar | |||||
| 9.99 | |||||
| Gujarat | |||||
| 5.13 | |||||
| Haryana | |||||
| 1.73 | |||||
| Jammu and Kashmir | |||||
| 0.79 | |||||
| Kerala | |||||
| 3.83 | |||||
| Madhya Pradesh | |||||
| 7.09 | |||||
| Maharashtra | |||||
| 11.34 | |||||
| Mysore | |||||
| 5.40 | |||||
| Nagaland | |||||
| 0.08 | |||||
| Orissa | |||||
| 3.75 | |||||
| Punjab | |||||
| 2.25 | |||||
| Rajasthan | |||||
| 4.34 | |||||
| Tamil Nadu | |||||
| 8.18 | |||||
| Uttar Pradesh | |||||
| 16.01 | |||||
| West Bengal | |||||
| 9.11:s | |||||
| State | 1969-70 | 1970-71 | 1971-72 | 1972-73 | 1973-74 |
| Andhra Pradesh | 15.54 | 14.27 | 13.00 | 11.73 | 10.47 |
| Assam | 20.80 | 20.60 | 8 [19.84] | 8 [14.44] | 8 [14.27] |
| 9 [Himachal Pradesh | 1.68 | 9.30 | 8.70 | 8.00 | ] |
| Jammu and Kashmir | 16.81 | 15.77 | 13.74 | 13.70 | 12.66 |
| Kerala | 9.93 | 9.93 | 9.93 | 9.93 | 9.93 |
| 10 [Manipur | 2.07 | 10.65 | 10.65 |
|
|
| Meghalaya |
| 2.75 | 2.72 |
| ] |
| Mysore | 6.48 | 5.04 | 3.60 | 2.60 | 0.71 |
| Nagaland | 17.40 | 16.49 | 15.59 | 14.69 | 13.78 |
| Orisssa | 24.51 | 22.72 | 20:94 | 19.14 | 17.36 |
| Tamil Nadu | 6.61 | 5.59 | 4.56 | 3.54 | ZS2 |
| 10 [Tripura | 2.54 | 13.05 | 13.05 |
| ] |
| West Bengal | 22.29 | 18.41 | 14.52 | 10.64 | 6.76 |
(2)Any sum or sums payable under this paragraphshall bein addition to any sum or sums payable to the States under each of the provisosto clause (1)of article 275.
7.Any sums paid as grants-in-aid of the revenues of any State in pursuance ofparagraph 4 of the Constitution (Distribution of Revenues) Order,5 1965,as amended by the Constitution (Distribution of Revenues) (Amendment) Order,6 1969,which are either not payable or are in excess of the amounts payable to thatState in respect of the financial year 1969-70in pursuance of paragraph 6 of this Order, shall be recouped by setting off the same against anysum which may be distributable to that State in respect of the financial year 1969-70in pursuance of paragraphs 3 to 5 of this Order or which may be payable to that State out of theConsolidated Fund of India in the financial year 1969-70.
8.Except to the extend specified in paragraphs 4 and 5,the Constitution (Distribution of Revenues) Order,7 1965, shall,as from the 1st day of April 1969,stand repealed.
__________________________
1. Publishedwith the Ministry of Law (Legislative Department) NotificationNo. G.S.R. 2639, dated the 12th November, 1969, Gazette of India,Extraordinary, Part II, Section 3(i), page 701 (repealed).
2. InsertedbyS.O. 246(E)dated the 30-3-1972.
3. SubstitutedbyS.O. 246(E)dated the 30-3-1972.
4. Insertedby S.O.246(E),dated 30-3-1972.
5. C.O.13,supra.
6. C.O. 84,supra (w.e.f.1-4-1969).
7. C.O. 73,supra.
8. Substitutedby S.O.246(E),dated 30-3-1972.
9. Insertedby G.S.R. 397A,dated the 21-3-1971.
10. Insertedby S.O.246(E),dated 30-3-1972.