Section 213(1) in Haryana Panchayati Raj Act, 1994
(1)The Government with the prior approval of the Governor, shall as soon as may be within one year from the commencement of the Constitution (73rd Amendment) Act, 1992, and thereafter at the expiration of every fifth year, constitute a Finance Commission to review the financial position of the Gram Panchayats, Panchayat Samitis and Zila Parishads and to make recommendations to the Government as to, -(a)the principles which should govern -(i)the distribution between the State and the Zila Parishads, Panchayat Samitis and Gram Panchayats of the net proceed of the taxes, duties, tolls and fees leviable by the Government, which may be divided between them under this Act and the allocation betweent the Zila Parishad, Panchayat Samiti and Gram Panchayat at all levels of their respective shares of such proceeds;(ii)the determination of the taxes, duties, tolls and fees which may be assigned to or appropriated by the Panchayats ;(iii)the grants-in-aid to the Zila Parishad, Panchayat Samiti and Gram Panchayats from the Consolidated Fund of the State ;(b)the measures needed to improve the financial position of the Gram Panchayats, Panchayat Samitis and Zila Parishads ;(c)any other matter referred by the Governor in the interest of sound finance of the Gram Panchayats, Panchayats Samitis and Zila Parishads.