| - Constitution (Distribution of Revenues) Order, 1985 in Constitution of India, 1950
Constitution (Distribution of Revenues) Order, 1985.
1 THE CONSTITUTION (DISTRIBUTION OF REVENUES) ORDER, 1985
C.O. 121
In exercise of the powers conferred by articles 270 and 275 of the Constitution, the President, after having considered the recommendations of the Finance Commission, hereby makes the following Order, namely:--
1. This Order may be called the Constitution (Distribution of Revenues) Order, 1985.
2. The General Clauses Act, 1897 (10 of 1897), shall apply for the interpretation of this Order as it applies for the interpretation of a Central Act.
3.(1) For the purposes of clause (2) of article 270, 1.792 per cent. of so much of the net proceeds of taxes on income as does not represent the net proceeds of taxes payable in respect of Union emoluments shall represent the proceeds attributable to Union territories for each financial year commencing on and after the 1st day of April, 1985.
(2) The percentage of the net proceeds of the taxes on income, except in so far as those proceeds represent proceeds attributable to Union territories or to taxes payable in respect of Union emoluments, which is to be assigned to the States under the said clause in each of the financial years commencing on and after the 1st day of April, 1985 shall be eighty-five per cent. and the total amount to be so assigned shall distributed among the States as follows:--
| State | Percentage |
| 1 | 2 |
| Andhra Pradesh | 8.190 |
| Assam | 2.789 |
| Bihar | 12.085 |
| Gujarat | 4.410 |
| Haryana | 1.074 |
| Himachal Pradesh | 0.55 |
| Jammu and Kashmir | 0.838 |
| Karnataka | 4.981 |
| Kerala | 3.761 |
| Madhya Pradesh | 8.382 |
| Maharashtra | 8.396 |
| Manipur | 0.220 |
| Meghalaya | 0.184 |
| Nagaland | 0.088 |
| Orissa | 4.203 |
| Punjab | 1.744 |
| Rajasthan | 4.547 |
| Tamil Nadu | 7.567 |
| Tripura | 0.269 |
| Uttar Pradesh | 17.914 |
| West Bengal | 7.803 |
2 [(3) There shall also be paid to the State of Mizoram during the financial year 1986-87 an amount equal to 0.010 per cent. and during each of the two subsequent financial years an amount equal to 0.089 per cent. of the net distributable proceeds of the taxes on income, except in so far as those proceeds represent proceeds, attributable to Union territories or to taxes payable in respect of Union emoluments.]
3 [(4) There shall also be paid to the State of Arunachal Pradesh during the financial year 1986-87 an amount equal to 0.014 per cent. and during each of the two subsequent financial years an amount equal to 0.126 per cent. of the net distributable proceeds of the taxes on income, except in so far as those proceeds represent proceeds attributable to Union territories or to taxes payable in respect of Union emoluments.]
4. (1) In accordance with the provisions of clause (1) of article 275, there shall be charged on the Consolidated Fund of India, in the financial year commencing on the 1st day of April, 1985 and each of the three succeeding financial years as grants-in-aid of the revenues of each of the States specified below, the sums specified against it for that year:--
| (Rupees incrores) | ||||
| State | 1985-86 | 1986-87 | 1987-88 | 1988-89 |
| 3 [Arunachal Pradesh | -- | 2.91 | 23.23 | 13.34] |
| Assam | 66.92 | 55.08 | 47.37 | 26.38 |
| Himachal Pradesh | 53.91 | 47.35 | 40.76 | 23.37 |
| Jammu and Kashmir | 81.14 | 68.79 | 57.34 | 32.69 |
| Manipur | 35.51 | 31.25 | 26.87 | 15.18 |
| Meghalaya | 28.76 | 25.30 | 21.75 | 12.42 |
| 2 [Mizoram | -- | 3.28 | 26.56 | 16.19] |
| Nagaland | 45.96 | 40.65 | 35.19 | 19.96 |
| Orissa | 54.94 | 37.78 | 27.42 | 19.91 |
| Rajasthan | 8.38 | .. | .. | .. |
| Sikkim | 8.71 | 7.66 | 6.59 | 3.82 |
| Tripura | 44.71 | 39.57 | 34.41 | 20.53 |
| West Bengal | 113.31 | 82.59 | 63.00 | 42.60 |
(2) Any sum or sums payable under sub-paragraph (1) shall be in addition to any sum or sums payable to the States under each of the provisos to clause (1) of article 275.
5. The Constitution (Distribution of Revenues) No. 2 Order, 1984, shall, as from the 1st day of April, 1985 stand repealed.
________________________
1.Published with the Ministry of Law, Justice and Company Affairs Notification No. G.S.R. 314(E), dated 27th March, 1985, Gazette of India, Extraordinary, 1985, Part Section 3, Sub-section (i).
2.Inserted by G.S.R. 113(E), dated 20-2-1987.
3.Inserted by G.S.R. 114(E), dated 20-2-1987.