Section 206A(2) in The West Bengal Panchayat Act, 1973
(2)The Finance Commission shall review the financial position of the Gram Panchayat, Panchayat Samitis, and Zilla Parishads and shall make recommendations as to -(a)the principles which should govern -(i)the distribution between the State and the [Panchayats] [Word substituted for the words 'Gram Panchayats, Panchayat Samitis, and Zilla Parishads' by W.B. Act 18 of 1994.] of the net proceeds of taxes, duties, tolls and fees leviable by the State, which may be divided between them, and the allocation between the [Panchayats] [Word substituted for the words 'Gram Panchayats, Panchayat Samitis and Zilla Parishads:' by W.B. Act 18 of 1994.] at all levels of their respective shares of such proceeds;(ii)the determination of taxes, duties, tolls and fees which may be assigned to, or appropriated by, the [Panchayats;] [Word substituted for the words 'Gram Panchayats, Panchayat Samitis and Zilla Parishads:' by W.B. Act 18 of 1994.](iii)the grants-in-aid to the [Panchayats] [Word substituted for the words 'Gram Panchayats, Panchayat Samitis and Zilla Parishads:' by W.B. Act 18 of 1994.] from the Consolidated Fund of the State;(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.]
