Section 206A(2)(b) in The West Bengal Panchayat Act, 1973
(b)any other matter referred to the Finance Commission by the [Governor] [Word substituted for the words 'State Government' by W.B. Act 18 of 1994.] in the interest of sound finance of the [Panchayats.] [Word substituted for the words 'Gram Panchayats, Panchayat Samitis and Zilla Parishads:' by W.B. Act 18 of 1994.]