Examine the evolving pattern of Centre-State financial relations in the context of planned development in India. How far have the recent reforms impacted the fiscal federalism in India?

The PAC finding shows cesses sit outside the shareable pool and are not always used for their purpose, supporting the States' argument that cesses tilt fiscal relations against them.

• Under Article 270, cesses levied for specific purposes are excluded from the divisible pool, so the Centre keeps all of it and States receive no share.
• States argue a rising share of cesses and surcharges shrinks what they receive under the Finance Commission's formula.
• The PAC, citing CAG Report No. 6 of 2026, flagged ₹9,222 crore of 2024-25 cess collections not moved to reserve funds, weakening the case for the cesses themselves.

Gives a recent reform narrowing States' own tax base, for assessing its impact on fiscal federalism.

• The MMDR Amendment Bill, 2026, passed by Parliament in August, inserts Section 9D, barring State taxes on mineral rights and mineral bearing lands except under conditions prescribed by the Centre.
• The op-ed says it cuts into the nine-judge ruling in Mineral Area Development Authority v. Steel Authority of India (25 July 2024), which held royalty is not a tax.
• An op-ed argues mineral-rich States such as Odisha and Chhattisgarh depend on mining receipts while bearing extraction's costs; the Centre seeks 'certainty, stability and predictability'.