Which one of the following is not related to the jurisdiction of the State Finance Commission ?

[A] Determination of taxes, duties and tolls which may be assigned to Panchayats

[B] Grand-in-Aid to Panchayats from consolidated fund of India

[C] Measures to improve financial position of Panchayats

[D] Distribution between state and the Panchayats the net proceeds of taxes, duties, tolls and fees leviable by the state