<s>[INST] What is the role of the Governor in the constitution of Finance Commission for Panchayats? [/INST] The Governor of a State is responsible for constituting a Finance Commission within one year from the commencement of the Constitution (Seventy-third Amendment) Act, 1992, and thereafter at the expiration of every fifth year, to review the financial position of the Panchayats and make recommendations. </s>