After the separation of East-Pakistan as a direct resulting end of war with India in 1971, Prime Minister Zulfikar Ali Bhutto's government formed the commission under Chief Justice Hamoodur Rahman to investigate and study the loss of East Pakistan. While many factors had pointed out by the commission, generally marking the political, economical, ideological and geophysical reasons but the one emphasized the "Distribution of Resources" between each contingent. Controversially, the economic distribution of financials funds, grants, and resources were based on GNP performances and tax collection. The issue of population growth was never calculated and even raised by any civil servant or bureaucrat, since many had realized that if such factors determined, it would have resulted in greater share of East-Pakistan from the Federal Divisible Pool or in Federal Budget for East and West Pakistan.