55. We propose to proceed on the basis of collection as well as population and also to make some provision for adjustment on the basis of need, We recommend that the provincial share i.e. 60 per cent. of the net proceeds be distributed among the provinces, as follows:

20 per cent. on the basis of population.

35 per cent. on the basis of collection.

5 per cent. in the manner indicated in paragraph 56.

=60

For the distribution of the first two blocks, population figures of the previous census and collection figures as certified by the Auditor-General should be accepted as authoritative.