The Sarkaria Commission was set up in 1983 under the chairmanship of RS Sarkaria . It gave its final report in 1987 . It made 247 recommendations related to Central state relations that were against over-centralisation or under centralisation. Sarkaria Commission Recommendations: Centre should consult state while making law on Concurrent list. CM should be consulted in the Governor’s appointment. Net proceeds of the Corporation tax must be shared with states . Governor should have fixed tenure. He cannot dismiss the Council of ministers when it commands a majority . Commission of enquiry against state ministers can only be set up after Parliament’s demand. Surcharge on Income tax should not be levied by Centre except for a specific purpose. Commissioner for linguistic minorities should be activated . A permanent Inter-State Council under A-263 should be instituted. When President withhold his assent on state bills then the reason should be communicated . The centre should have powers to deploy armed forces even without the consent of the states however state should be consulted.