Which commission recommended reforms in Centre-State financial relations?

• The Sarkaria Commission was set up in 1983 by the Central Government to examine the relationship and balance of power between state and central governments and suggest changes within the framework of the Constitution. • Its report, submitted in 1988, contained 247 recommendations, many of which focused on financial relations and the misuse of Article 356 (President's Rule). • It emphasized that while the Centre should be strong, the States should not be reduced to mere administrative units.