Which of the following was NOT recommended by the 73rd Indian Constitutional Amendment Act?
Establishment of Finance Commission of India
The 73rd Constitutional Amendment Act, 1992 gave constitutional status to Panchayati Raj Institutions and introduced Part IX into the Constitution (Articles 243–243O).
Key provisions of the 73rd Amendment include: (a) establishment of a three-tier Panchayati Raj structure — Gram Panchayat (village), Panchayat Samiti (intermediate), and Zila Parishad (district); (b) mandatory establishment of State Finance Commissions by each state to review financial positions of panchayats; (c) reservation of seats for SC/ST and women; and (d) regular elections every five years.
The Finance Commission of India (Article 280) is a national-level constitutional body that already existed long before the 73rd Amendment — it was established under the original Constitution of 1950 to recommend distribution of tax revenues between the Union and the States. The 73rd Amendment had nothing to do with establishing or recommending the Finance Commission of India.
The 73rd Amendment did create State Finance Commissions (not the national Finance Commission) to deal specifically with panchayat finances at the state level.
Hence, the provision that was NOT recommended by the 73rd Amendment is the Establishment of Finance Commission of India.
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