The role of State Finance Commissions in building regional equity and strengthening the federal link has largely been underutilized. Discuss.

For strengthen federal link: Delayed reporting ⟹ non integration with National FC report. Demand for grants for local bodies not specifically devolved. Dissolution of SFC by state government abstained. Lack of devolution of financial functions to local bodies by states. 2nd ARC suggested forming District Councils and making demand for grants by District councils + State FC and reports on action taken should be tabled in State Assembly.