Section 51(2) in Kerala District Administration Act, 1979
(2)The Finance Commission shall go into the problems of income and expenditure in respect of the district councils and it shall be the duty of the Commission to make recommendations to the Government as to -(a)the pattern of assistance from the Government to the district council;(b)the principles which should govern the grants-in-aid from Government to the district councils;(c)the date from which the grants-in-aid or assistance is to be given effect to;(d)the possibility of assigning to the district councils a percentage of the proceeds from any tax levied and collected by the Government from that district, and(e)any other matter referred to the Commission by the Government in the interests of sound finances and efficient functioning of the district councils.
