territories should be merged with the adjoining states The report was tabled in the Lok Sabha on 14 December 1955. In Part II of Report of the States Reorganisation Commission (SRC) 1955, titled "Factors Bearing on Reorganisation", the Commission clearly said that "it is neither possible nor desirable to reorganise States on the basis of the single test of either language or culture, but that a balanced approach to the whole problem is necessary in the interest of our national unity." Implementation The States Reorganisation Act of 1956 implemented some of the recommendations of the SRC. In addition to the three Union Territories (UTs) proposed by the SRC, it also established Laccadive, Minicoy & Amindivi Islands, Himachal Pradesh and Tripura as UTs. It established a total of 14 states in addition to these UTs. Controversies The recommendations of the commission were not accepted universally. Vidarbha The SRC recommended formation of separate Vidarbha State by splitting majority Marathi speaking areas from Madhya Pradesh state. However, the Indian government did not accept the recommendation and merged these areas in the predominantly Marathi speaking Bombay state. Vidarbha would have been the second Marathi majority state for the people of a regional /provincial language in India. Kerala-Madras The Travancore Tamil Nadu Congress demanded to merge Thovalai, Agasteeswaram, Kalkulam, Vilavancode, Neyyatinkara, Senkottai, Deviculam and Peermade with Madras State. However, the Commission recommended only the merger of Thovalai, Agasteeswaram, Kalkulam, Vilvancode and Shenkottai with Madras State. In Neyyatinkara Taluk the Commission found that 86% of the people knew Malayalam. So the Commission did not favour the merger of this Taluk with Madras State. During the Lok Sabha (Parliament) discussions, the representatives of Travancore-Cochin State vehemently opposed the Commission's recommendations for the merger of the Southern Taluks with Madras State. A. Nesamony argued for the merger of Neyyatinkara, Deviculam, Peermade and Chittoor with the Tamil-majority Madras State. Even though the SRC recommended for the merger of the entire Shenkottai taluk, the subsequently formed Joint Committee recommended the eastern portion of Shenkottai alone to be merged with Madras State. This decision was finally published authoritatively on 16 January 1956. In the July 1956 Lok Sabha meeting, Nesamony argued for the full merger of Shencottai as recommended by SRC. The House refused to reconsider the decision of the joint Committee by over-ruling the recommendation of the SRC. On the basis of the percentage of the people speaking Tamil, the