The Fifth State Finance Commission was constituted by the Governor under the provisions of Article-243-I and 243-Y of the Constitution of India, read with Section 3 and 8 of Odisha Finance Commission (Miscellaneous Provisions) Act, 1993 (Odisha Act 28 of 1993) vide Notification No.15340FIN-BUD6-SFC-0002-2018/F dated 5th May, 2018to recommend on