Q. Who was the first chairman of the State Finance Commission?
Answer: None of the above
Notes: The first Finance Commission of India was chaired by K.C. Neogy in 1951. State Finance Commissions are established by state governments under Article 243-I of the Indian Constitution. No widely verified record confirms S. K. Sharma, R. K. Dhar, or R. S. Tolia as the first chairman of any State Finance Commission.