(Rs. lakh)

Items

Andhra

Arunachal

Assam

Bihar

Goa

Gujarat

Haryana

Himachal

Jammu &

Pradesh

Pradesh

Pradesh

Kashmir

1

2

3

4

5

6

7

8

9

10

TOTAL REVENUES (I+II)

628,199

44,572

241,766

485,374

32,230

466,255

224,179

99,242

162,542

I.

TAX REVENUES (A+B)

435,118

10,151

104,308

322,576

17,641

320,091

151,965

43,275

57,752

A. State’s own Tax Revenue

(1 to 3)

305,496

409

51,217

130,959

11,348

289,344

130,020

19,293

16,440

1. Taxes on Income (i+ii)

3,140

–

11,605

1

–

3,893

–

–

–

(i)

Agricultural Income Tax

–

–

10,397

–

–

–

–

–

–

(ii)

Taxes on Professions, Trades,

Callings and Employment

3,140

–

1,208

1

–

3,893

–

–

–

2. Taxes on Property and Capital

transactions (i to iii)

20,383

90

5,041

13,100

612

20,383

9,881

888

501

(i)

Land Revenue

3,037

83

3,867

1,300

88

3,661

109

90

89

(ii)

Stamps and Registration fees

17,005

7

1,174

11,800

524

16,694

9,772

798

399

(iii)

Urban Immovable Property Tax

341

–

–

–

–

28

–

–

13

3. Taxes on commodities and services (i to vii)

281,973

319

34,571

117,858

10,736

265,068

120,139

18,405

15,939

(i)

Sales Tax (a to f)

167,363

43

29,322

94,001

8,130

201,053

62,030

6,690

6,247

a) State Sales Tax

140,919

43

29,322

68,025

7,302

128,656

39,975

6,690

5,685

b) Central Sales Tax

26,444

–

–

25,976

789

35,829

22,054

–

–

c) Sales Tax on Motor Spirit and Lubricants

–

–

–

–

–

30,420

–

–

562

d) Surcharge on Sales Tax

–

–

–

–

–

–

–

–

–

e) Receipts of Turnover Tax

–

–

–

–

–

6,115

–

–

–

f) Other Receipts

–

–

–

–

39

33

1

–

–

(ii)

State Excise

81,195

200

1,560

12,500

1,497

1,308

34,187

6,625

4,680

(iii)

Taxes on Vehicles

20,337

44

1,284

7,500

526

11,301

6,847

878

709

(iv)

Taxes on Goods and Passengers

21

–

1,005

–

183

7,555

11,982

2,698

3,758

(v)

Taxes and Duties on Electricity

7,690

–

279

2,300

–

37,633

3,849

276

400

(vi)

Entertainment Tax

3,793

–

1,121

1,310

73

3,264

827

–

–

(vii)

Other Taxes and Duties

1,574

32

–

247

327

2,954

417

1,238

145

B. Share in Central Taxes (1 to 4)

129,622

9,742

53,091

191,617

6,293

30,747

21,945

23,982

41,312

1. Corporation Tax

–

–

–

–

–

–

–

–

–

2. Income Tax

41,907

368

12,463

63,389

554

11,636

6,341

3,208

3,557

3. Estate Duty

–

–

–

–

–

–

–

–

–

4. Union Excise Duties

87,715

9,374

40,628

128,228

5,739

19,111

15,604

20,774

37,755

II.

NON-TAX REVENUE (C+D)

193,081

34,421

137,458

162,798

14,589

146,164

72,214

55,967

104,790

C. State’s own Non-Tax Revenue (1 to 6)

98,061

4,921

26,251

54,234

8,615

113,512

54,610

7,445

11,597

1. Interest Receipts

63,917

257

209

656

589

50,249

13,979

558

4,815

2. Dividends and Profits

22

2

23

5

32

965

67

18

16

3. General Services

5,583

783

1,624

1,276

403

5,367

14,946

1,205

770

of which: State lotteries

–

–

12

–

113

–

13,230

445

–

4. Social Services (i to viii)

4,776

115

593

2,419

817

6,134

3,267

627

238

(i)

Education, Sports, Art and Culture

2,243

65

191

502

32

1,380

999

227

16

(ii)

Medical, Public Health and Family Welfare

1,129

4

171

807

78

3,145

699

153

81

(iii)

Housing

86

11

56

66

16

255

69

49

44

(iv)

Urban Development

70

–

3

20

–

144

784

1

–

(v)

Labour and Employment

463

1

109

171

11

292

128

6

4

(vi)

Social Security and Welfare

164

23

23

551

2

286

349

66

30

(vii)

Water Supply and Sanitation

–

–

–

–

–

–

–

–

–

(viii)

Others

621

11

40

302

678

632

239

125

63

5. Fiscal Services

–

–

–

–

–

4

–

–

–

6. Economic Services (i to xvii)

23,763

3,764

23,802

49,878

6,774

50,793

22,351

5,037

5,758

(i)

Crop Husbandry

209

66

235

241

74

296

171

166

61

(ii)

Animal Husbandry

133

76

45

68

19

169

294

75

111

(iii)

Fisheries

176

9

129

270

12

107

57

36

7

(iv)

Forestry and Wildlife

7,730

2,595

1,758

6,647

133

1,777

1,004

2,430

4,750

(v)

Plantations

–

–

–

–

–

–

–

–

–

(vi)

Co-operation

640

2

22

635

5

683

109

880

2

(vii)

Other Agricultural Programmes

3

9

27

71

1

7

229

–

1

(viii)

Major and Medium Irrigation projects

1,382

–

43

1,000

47

2,277

1,581

–

40

(ix)

Minor Irrigations

310

29

11

220

9

178

7

6

11

(x)

Power

3,963

313

–

–

5,713

9

–

–

451

(xi)

Petroleum

–

–

19,405

–

–

1

–

–

–

(xii)

Village and Small Industries

188

42

43

15

7

134

250

8

97

(xiii)

Industries@

6,513

314

582

39,843

369

42,142

1,003

1,237

85

(xiv)

Ports and Light Houses

228

–

–

–

32

–

–

–

–

(xv)

Road Transport

–

298

–

–

–

15

17,162

5

–

(xvi)

Tourism

2

2

16

3

18

4

43

3

5

(xvii)

Others*

2,286

9

1,486

865

335

2,994

441

191

137

D. Grants from the Centre (1 to 5)

95,020

29,500

111,207

108,564

5,974

32,652

17,604

48,522

93,193

1. State Plan Schemes

25,928

21,220

72,528

31,358

1,337

21,160

4,015

26,687

64,396

of which: Advance release of

Plan Assistance for Natural Calamities

–

–

–

–

–

1,457

–

–

–

2. Central Plan Schemes

12,492

–

2,839

908

589

–

–

534

932

3. Centrally Sponsored Schemes

36,543

2,173

11,688

48,585

545

9,374

10,556

9,947

–

4. NEC/ Special Plan Scheme

–

–

–

–

–

–

–

–

–

5. Non-Plan Grants (a to c)

20,057

6,107

24,152

27,713

3,503

2,118

3,033

11,354

27,865

a)

Statutory Grants

11,581

5,945

16,524

23,403

3,351

491

307

10,105

25,636

b)

Grants for relief on account

of Natural Calamities

–

–

–

2,625

–

–

–

–

–

c)

Others

8,476

162

7,628

1,685

152

1,627

2,726

1,249

2,229

See ‘Notes on Tables’.

TABLE 20.2 : DETAILS OF REVENUE RECEIPTS : 1991-92 (Contd.)

(Rs. lakh)

Items

Karnataka

Kerala

Madhya

Mahara-

Manipur Meghalaya

Mizoram

Nagaland

Orissa

Pradesh

shtra

1

11

12

13

14

15

16

17

18

19

TOTAL REVENUES (I+II)

477,547

285,212

537,699

977,259

45,079

40,368

40,003

49,505

244,731

I.

TAX REVENUES (A+B)

368,228

225,036

340,834

717,396

14,699

14,781

12,131

16,279

150,417

A. State’s own Tax Revenue (1 to 3)

290,020

167,393

211,732

595,430

1,435

4,254

334

1,800

67,364

1. Taxes on Income (i+ii)

5,696

3,512

1,046

21,242

214

53

92

225

–

(i)

Agricultural Income Tax

907

3,512

–

–

–

–

–

–

–

(ii)

Taxes on Professions, Trades,

Callings and Employment

4,789

–

1,046

21,242

214

53

92

225

–

2. Taxes on Property and Capital

transactions (i to iii)

22,318

16,768

18,251

41,391

140

84

42

20

6,020

(i)

Land Revenue

1,717

1,144

3,067

4,411

48

12

40

8

2,477

(ii)

Stamps and Registration fees

20,601

15,219

15,178

36,978

92

72

2

12

3,543

(iii)

Urban Immovable Property Tax

–

405

6

2

–

–

–

–

–

3. Taxes on commodities and services (i to vii)

262,006

147,113

192,435

532,797

1,081

4,117

200

1,555

61,344

(i)

Sales Tax (a to f)

165,323

112,210

94,785

380,873

776

1,824

34

1,255

39,416

a) State Sales Tax

137,401

102,350

72,488

250,970

776

202

34

1,255

29,419

b) Central Sales Tax

27,922

9,846

22,120

69,955

–

–

–

–

9,997

c) Sales Tax on Motor Spirit and Lubricants

–

–

–

54,162

–

–

–

–

–

d) Surcharge on Sales Tax

–

–

–

1

–

–

–

–

–

e) Receipts of Turnover Tax

–

–

–

–

–

–

–

–

–

f) Other Receipts

–

14

177

5,785

–

1,622

–

–

–

(ii)

State Excise

51,032

21,030

37,536

60,088

47

1,762

74

80

5,507

(iii)

Taxes on Vehicles

22,747

9,475

12,379

23,325

141

240

57

200

5,975

(iv)

Taxes on Goods and Passengers

8,206

1

17,367

19,907

43

103

31

–

2

(v)

Taxes and Duties on Electricity

7,616

4,115

28,223

29,635

–

–

–

–

9,945

(vi)

Entertainment Tax

4,833

1

1,876

7,880

–

55

–

–

499

(vii)

Other Taxes and Duties

2,249

281

269

11,089

74

133

4

20

–

B. Share in Central Taxes (1 to 4)

78,208

57,643

129,102

121,966

13,264

10,527

11,797

14,479

83,053

1. Corporation Tax

–

–

–

–

–

–

–

–

–

2. Income Tax

25,165

19,042

41,803

41,834

876

1,061

368

490

22,080

3. Estate Duty

–

–

–

–

–

–

–

–

–

4. Union Excise Duties

53,043

38,601

87,299

80,132

12,388

9,466

11,429

13,989

60,973

II.

NON-TAX REVENUE (C+D)

109,319

60,176

196,865

259,863

30,380

25,587

27,872

33,226

94,314

C. State’s own Non-Tax Revenue (1 to 6)

62,128

23,472

104,003

178,769

2,174

2,262

3,000

2,759

25,981

1. Interest Receipts

23,130

1,949

5,442

78,299

209

564

92

52

3,403

2. Dividends and Profits

124

358

45

911

1

1

–

15

14

3. General Services

8,155

8,260

8,626

21,770

712

614

1,548

887

2,689

of which: State lotteries

4,090

5,387

–

4,970

–

–

–

–

–

4. Social Services (i to viii)

3,121

3,056

4,416

12,577

255

112

164

71

2,394

(i)

Education, Sports, Art and Culture

1,038

1,504

463

1,959

53

27

8

18

1,031

(ii)

Medical, Public Health and Family Welfare

1,114

1,179

920

3,985

11

36

10

5

347

(iii)

Housing

447

75

398

558

138

18

22

25

280

(iv)

Urban Development

26

122

129

3,201

–

1

–

–

17

(v)

Labour and Employment

288

134

149

695

1

1

9

4

40

(vi)

Social Security and Welfare

129

16

423

1,630

2

2

–

–

30

(vii)

Water Supply and Sanitation

–

–

–

–

–

–

–

–

–

(viii)

Others

79

26

1,934

549

50

27

115

19

649

5. Fiscal Services

–

–

–

2

1

–

–

–

–

6. Economic Services (i to xvii)

27,598

9,849

85,474

65,210

996

971

1,196

1,734

17,481

(i)

Crop Husbandry

476

428

764

1,001

38

87

130

9

330

(ii)

Animal Husbandry

128

258

180

309

24

40

61

26

79

(iii)

Fisheries

144

130

117

112

5

2

3

1

69

(iv)

Forestry and Wildlife

6,169

5,564

47,918

11,142

234

294

93

600

8,472

(v)

Plantations

–

–

–

–

1

–

–

–

–

(vi)

Co-operation

949

788

1,164

2,256

3

6

4

1

133

(vii)

Other Agricultural Programmes

–

3

444

53

2

12

5

–

199

(viii)

Major and Medium Irrigation projects

3,015

166

2,034

2,142

65

–

–

–

528

(ix)

Minor Irrigations

165

121

585

580

5

2

4

3

86

(x)

Power

6,963

–

–

5,179

550

–

655

751

31

(xi)

Petroleum

–

–

–

–

1

–

–

–

–

(xii)

Village and Small Industries

3,347

262

331

62

9

11

22

3

19

(xiii)

Industries@

3,214

562

30,124

4,129

4

–

3

1

6,787

(xiv)

Ports and Light Houses

88

68

–

98

–

–

–

–

109

(xv)

Road Transport

–

–

–

–

–

–

64

330

–

(xvi)

Tourism

60

159

1

–

21

53

3

6

38

(xvii)

Others*

2,880

1,340

1,812

38,147

34

464

149

3

601

D. Grants from the Centre (1 to 5)

47,191

36,704

92,862

81,094

28,206

23,325

24,872

30,467

68,333

1. State Plan Schemes

12,549

17,274

40,531

16,978

17,276

15,427

14,248

14,635

22,016

of which: Advance release of

Plan Assistance for Natural Calamities

–

–

–

–

–

–

–

–

–

2. Central Plan Schemes

5,926

1,305

9,221

7,335

166

137

745

–

3,915

3. Centrally Sponsored Schemes

22,423

12,463

34,281

41,704

3,089

2,416

2,181

5,951

25,849

4. NEC/ Special Plan Scheme

–

–

–

–

–

–

–

–

–

5. Non-Plan Grants (a to c)

6,293

5,662

8,829

15,077

7,675

5,345

7,698

9,881

16,553

a)

Statutory Grants

552

471

2,053

3,860

7,587

5,032

7,622

9,323

11,772

b)

Grants for relief on account

of Natural Calamities

2,025

2,325

2,775

3,300

–

–

76

–

–

c)

Others

3,716

2,866

4,001

7,917

88

313

–

558

4,781

TABLE 20.2 : DETAILS OF REVENUE RECEIPTS : 1991-92 (Concld.)

(Rs. lakh)

Items

Punjab

Rajasthan

Sikkim

Tamil Nadu

Tripura

Uttar

West

All States

Pradesh

Bengal

1

20

21

22

23

24

25

26

27

TOTAL REVENUES (I+II)

371,584

412,876

18,244

677,566

56,320

967,461

467,757

8,053,570

I.

TAX REVENUES (A+B)

183,621

244,504

4,093

492,358

21,747

622,874

368,516

5,260,391

A. State’s own Tax Revenue (1 to 3)

154,295

154,879

1,135

373,411

2,884

349,738

244,975

3,575,605

1. Taxes on Income (i+ii)

–

–

–

2,620

362

–

10,779

64,480

(i)

Agricultural Income Tax

–

–

–

2,620

24

–

2,761

20,221

(ii)

Taxes on Professions, Trades,

Callings and Employment

–

–

–

–

338

–

8,018

44,259

2. Taxes on Property and Capital

transactions (i to iii)

12,296

16,115

24

32,623

274

48,818

45,310

331,373

(i)

Land Revenue

350

3,258

8

2,650

32

4,221

27,823

63,590

(ii)

Stamps and Registration fees

11,946

11,851

16

29,646

242

44,519

17,303

265,393

(iii)

Urban Immovable Property Tax

–

1,006

–

327

–

78

184

2,390

3. Taxes on commodities and services (i to vii)

141,999

138,764

1,111

338,168

2,248

300,920

188,886

3,179,752

(i)

Sales Tax (a to f)

75,271

82,392

328

244,187

1,531

189,846

141,483

2,106,413

a) State Sales Tax

53,010

75,190

328

211,260

–

189,846

107,625

1,658,771

b) Central Sales Tax

16,896

7,190

–

32,926

1,531

–

32,236

341,711

c) Sales Tax on Motor Spirit and Lubricants

5,365

–

–

–

–

–

–

90,509

d) Surcharge on Sales Tax

–

–

–

–

–

–

1,525

1,526

e) Receipts of Turnover Tax

–

–

–

–

–

–

–

6,115

f) Other Receipts

–

12

–

1

–

–

97

7,781

(ii)

State Excise

47,964

35,632

665

48,312

523

71,562

18,311

543,877

(iii)

Taxes on Vehicles

4,050

13,929

37

24,819

112

9,299

7,499

183,710

(iv)

Taxes on Goods and Passengers

8,064

-1

–

2,640

–

16,142

13,856

113,563

(v)

Taxes and Duties on Electricity

6,055

5,336

–

8,295

–

5,713

2,250

159,610

(vi)

Entertainment Tax

543

–

–

6,981

82

–

3,620

36,758

(vii)

Other Taxes and Duties

52

1,476

81

2,934

–

8,358

1,867

35,821

B. Share in Central Taxes (1 to 4)

29,326

89,625

2,958

118,947

18,863

273,136

123,541

1,684,786

1. Corporation Tax

–

–

–

–

–

–

–

–

2. Income Tax

8,713

24,677

409

40,473

1,575

85,795

40,713

498,497

3. Estate Duty

–

–

–

–

–

–

–

–

4. Union Excise Duties

20,613

64,948

2,549

78,474

17,288

187,341

82,828

1,186,289

II.

NON-TAX REVENUE (C+D)

187,963

168,372

14,151

185,208

34,573

344,587

99,241

2,793,179

C. State’s own Non-Tax Revenue (1 to 6)

164,573

73,163

2,865

111,849

1,778

108,348

24,241

1,270,611

1. Interest Receipts

144,384

28,189

231

77,067

80

29,893

3,783

531,996

2. Dividends and Profits

54

70

96

1,316

–

299

39

4,493

3. General Services

4,481

21,225

784

7,625

303

46,351

6,804

172,791

of which: State lotteries

–

–

–

1,239

–

–

448

29,934

4. Social Services (i to viii)

3,325

6,436

27

8,460

127

9,443

4,479

77,449

(i)