The basic feature of the Rolling Plans was that
- ARevision of the achievements of previous year.
- BNo physical targets were visualised.
- CNo financial target except in the term of annual plans was envisaged.
- DAnnual fluctuations in prices and major economic developments could he considered while fixing targets.
Solution & Step-by-step Explanation
The Rolling Plan model (introduced by the Janata Party government for the 1978–80 period) was highly flexible, enabling annual target revisions and tactical policy adjustments based on price fluctuations, market trends, and contextual macro-economic transformations rather than adhering to rigid five-year plans.