 Following Partition, the division of income tax revenue and jute export duty between the Union government and the states of India had to be decided based on the changed geographical realities.The Government of India appointed Deshmukh to resolve this matter pending the establishment of a Finance Commission.The Deshmukh Award, which was effected in 1950, factored in population in deciding the division of revenue and recommended grants in aid for various states and remained in force until April 1952.