Which one of the following authorities makes recommendation to the Governor of a state as to the principles for determining the taxes and duties which may be appropriated by the Panchayats in that particular state? [CSE (Pre) 2010]

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Which one of the following authorities makes recommendation to the Governor of a state as to the principles for determining the taxes and duties which may be appropriated by the Panchayats in that particular state? [CSE (Pre) 2010]