It was also an attempt at meeting the "political objective of the mentor of the report," she added.
States that suffer most in the proposed formula were the relatively large ones which over the last several decades had consistently performed well due to their own efforts,she said.
She said the allocation formula was further skewed by the proposal to square the underdevelopment index so that least developed states would get disproportionately more resources.
"This is a highly unfair mechanism. Using mathematical jugglery to disproportionately increase resource allocation to a selected group of states is invidious and an attempt to rob Peter to pay Paul," she contended.