Structure and Organization of the book: The book is organised with five chapters. The chapters are: 1) Movement for a Separate Odiya Speaking province & Emergence of Odisha as a separate province on 1st April, 1936. 2) Evolution of the Budget System & Intergovernmental Fiscal Transfer System in India during British Rule 3) Eighty years of budget in Odisha and Analysis of Budgets since 1936-37, 4) Empirical Analysis of State Finance 5) Way Forward