Section 206A(6) in The West Bengal Panchayat Act, 1973
(6)The Governor, on receipt of the recommendations of the Finance Commission, shall take such actions as may be considered necessary, and the recommendations of the Finance Commission together with an explanatory memorandum of actions taken thereon shall be laid for not less than fourteen days before the State Legislature as soon as possible after such recommendations are received and shall be accepted with such modifications as the State Legislature may make during the session in which they are so laid.] [[Sub-Sections (5) and (6) substituted by W.B. Act 18 of 1994, which were earlier as under:-'(5) The Finance Commission shall, in the performance of its functions, exercise such powers, summon such persons, examine such records, and adopt such procedures as may be prescribed.