The correct answer is "The President of India".

As per the Constitution of India, it is the duty of the President to cause every recommendation made by the Finance Commission to be laid before each House of Parliament, along with an explanatory memorandum as to the action taken on the recommendations of the Commission. This is mentioned in Article 280(3) of the Constitution.

The Finance Commission is a constitutional body that is constituted by the President of India every five years or at such earlier time as he considers necessary. The Commission`s main responsibility is to make recommendations to the President with regard to the distribution of the net proceeds of taxes between the Centre and the states, and among the states themselves. Its recommendations are based on various factors such as population, area, fiscal capacity, and so on.