¹ THE CONSTITUTION (DISTRIBUTION OF REVENUES)ORDER, 1979

C.O. 112

In exercise of the powersconferred by articles 270 and 275 of the Constitution, the President, afterhaving considered the recommendations of the Finance Commission, hereby makesthe following Order, namely:--

1. This Order may be called theConstitution (Distribution of Revenues) Order, 1979.

2. The General Clauses Act, 1897(10 of 1897), shall apply for the interpretation of this Order as it applies forthe interpretation of a Central Act.

3. (1) For the purpose of clause(2) of article 270, 2.19 per cent., of so much of the net proceeds of tax onincome as does not represent the net proceeds of taxes payable in respect ofUnion emoluments shall represent the proceeds attributable to Union territoriesfor each financial year commencing on and after the 1st day of April, 1979.

(2) The percentage of the netproceeds of the taxes on income, except in so far as those proceeds representsproceeds attributable to Union territories or to taxes payable in respect ofUnion emoluments, which is to be assigned to the States under the said clause ineach of the financial years commencing on and after the 1st day of April, 1979shall be eighty-five per cent.; and the total amount to be so assigned shall bedistributed among the States as follows:--

² 4. (1) In accordancewith the provisions of clause (1) of article 275, there shall be charged on theConsolidated Fund of India, in the financial year commencing on the 1st day ofApril, 1979 and each of the four succeeding financial years as grants-in-aid ofthe revenues of each of the States specified below, the sums specified againstit for that year:--

(2) Any sum or sums payable undersub-paragraph (1) shall be in addition to any sum or sums payable to the Statesunder each of the provisos to clause (1) of article 275.

5. The Constitution (Distributionof Revenues) Order, 1974³ , shall, as from the 1st day of April, 1979,stand repealed.

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^{1.Publishedwith the Ministry of Law, Justice and Company Affairs Notification No. G.S.R.314(E), dated the 31st March, 1979, Gazette of India, Extraordinary, 1979, PartII, Sec. 3(i), p. 546.}

^{2.Please also see C.O. 113, infra.}

^{3.C.O. 96, supra.}