(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)

1,384,110

83,719

432,566

869,255

110,787

1,112,539

589,777

217,045

428,768

I.

TAX REVENUES (A+B)

1,052,429

25,368

235,719

646,480

46,187

816,555

290,794

112,739

150,229

A. State’s own Tax Revenue (1 to 3)

711,355

983

88,194

239,040

36,530

659,106

236,863

47,616

36,741

1. Taxes on Income (i+ii)

7,554

–

12,379

1

–

6,194

–

–

–

(i)

Agricultural Income Tax

–

–

8,431

1

–

–

–

–

–

(ii)

Taxes on Professions, Trades,

Callings and Employment

7,554

–

3,948

–

–

6,194

–

–

–

2. Taxes on Property and Capital

transactions (i to iii)

53,786

240

8,539

26,739

1,977

48,696

30,560

2,044

1,079

(i)

Land Revenue

7,295

198

6,089

2,356

322

7,513

393

167

146

(ii)

Stamps and Registration fees

44,961

42

2,450

24,383

1,655

41,101

30,167

1,877

883

(iii)

Urban Immovable Property Tax

1,530

–

–

–

–

82

–

–

50

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

650,015

743

67,276

212,300

34,553

604,216

206,303

45,572

35,662

(i)

Sales Tax (a to f)

472,835

32

50,766

156,764

25,822

440,239

155,269

17,118

15,500

a) State Sales Tax

399,807

32

50,766

121,256

23,676

271,343

106,103

13,264

12,000

b) Central Sales Tax

62,324

–

–

35,366

2,020

67,793

49,165

2,185

–

c) Sales Tax on Motor Spirit and Lubricants

–

–

–

–

–

98,215

–

1,669

3,500

d) Surcharge on Sales Tax

–

–

–

–

–

8

–

–

–

e) Receipts of Turnover Tax

–

–

–

–

–

1,912

–

–

–

f) Other Receipts

10,704

–

–

142

126

968

1

–

–

(ii)

State Excise

88,748

556

7,774

22,615

3,199

2,435

4,963

15,954

9,600

(iii)

Taxes on Vehicles

63,660

97

4,326

17,408

3,123

39,599

6,711

1,583

1,350

(iv)

Taxes on Goods and Passengers

50

–

2,242

8,689

586

3,826

33,121

9,680

8,112

(v)

Taxes and Duties on Electricity

7,444

–

186

4,232

–

102,354

4,053

705

800

(vi)

Entertainment Tax

–

–

1,982

2,046

182

5,951

1,305

55

300

(vii)

Other Taxes and Duties

17,278

58

–

546

1,641

9,812

881

477

–

B. Share in Central Taxes (1 to 4)

341,074

24,385

147,525

407,440

9,657

157,449

53,931

65,123

113,488

1. Corporation Tax

–

–

–

–

–

–

–

–

–

2. Income Tax

178,742

3,588

58,784

173,898

2,433

80,158

26,141

9,517

16,430

3. Estate Duty

–

–

–

–

–

–

–

–

–

4. Union Excise Duties

162,332

20,797

88,741

233,542

7,224

77,291

27,790

55,606

97,058

II.

NON-TAX REVENUE (C+D)

331,681

58,351

196,847

222,775

64,600

295,984

298,983

104,306

278,539

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

178,821

5,473

38,122

38,986

58,220

222,097

263,110

22,204

27,261

1. Interest Receipts

90,353

524

214

8,780

276

120,721

23,707

1,302

10,010

2. Dividends and Profits

534

–

35

–

67

1,449

238

55

123

3. General Services

9,230

1,014

3,357

13,169

34,694

25,439

180,981

3,083

9,111

of which: State lotteries

–

–

–

–

34,019

–

169,780

1,127

–

4. Social Services (i to viii)

7,259

142

665

9,225

2,373

9,974

13,937

7,984

583

(i)

Education, Sports, Art and Culture

2,824

63

134

5,660

119

2,329

1,843

613

23

(ii)

Medical, Public Health and Family Welfare

2,204

21

274

1,147

292

4,628

2,073

235

227

(iii)

Housing

109

8

67

126

19

491

109

6,586

112

(iv)

Urban Development

103

4

–

41

–

543

7,068

5

–

(v)

Labour and Employment

1,431

2

118

268

33

557

455

20

5

(vi)

Social Security and Welfare

86

23

32

1,429

1

272

389

137

4

(vii)

Water Supply and Sanitation

227

19

25

24

1,908

102

1,929

370

208

(viii)

Others

275

2

15

530

1

1,052

71

18

4

5. Fiscal Services

–

–

–

–

–

3

–

–

–

6. Economic Services (i to xvii)

71,445

3,793

33,851

7,812

20,810

64,511

44,247

9,780

7,434

(i)

Crop Husbandry

1,291

159

59

1,470

116

632

238

409

157

(ii)

Animal Husbandry

461

125

21

–

57

212

586

99

275

(iii)

Fisheries

270

8

81

–

22

370

110

81

18

(iv)

Forestry and Wildlife

10,735

759

780

–

114

1,967

1,743

4,114

5,714

(v)

Plantations

–

–

–

–

–

–

–

1

–

(vi)

Co-operation

1,888

5

9

100

21

1,392

404

247

2

(vii)

Other Agricultural Programmes

4

13

15

–

4

6

439

2

6

(viii)

Major and Medium Irrigation projects

633

–

36

3,572

26

9,129

2,738

1

41

(ix)

Minor Irrigations

270

2

10

59

19

292

7

11

14

(x)

Power

1,985

649

–

3

18,161

266

–

-86

820

(xi)

Petroleum

–

–

30,196

–

–

1

–

–

–

(xii)

Village and Small Industries

949

51

549

649

358

163

168

114

44

(xiii)

Industries@

45,109

99

884

30

1,320

46,414

5,395

4,018

106

(xiv)

Ports and Light Houses

965

–

–

–

135

–

–

–

–

(xv)

Road Transport

–

531

–

906

190

18

31,960

17

–

(xvi)

Tourism

2

11

20

8

111

–

7

32

24

(xvii)

Others*

6,883

1,381

1,191

1,015

156

3,649

452

720

213

D. Grants from the Centre (1 to 5)

152,860

52,878

158,725

183,789

6,380

73,887

35,873

82,102

251,278

1. State Plan Schemes

62,643

40,717

108,887

49,096

2,302

22,124

14,454

52,092

179,833

of which: Advance release of

Plan Assistance for Natural Calamities

–

–

–

–

–

–

–

–

–

2. Central Plan Schemes

6,053

191

2,641

1,217

451

2,683

–

820

8,251

3. Centrally Sponsored Schemes

53,661

5,326

11,842

26,177

1,077

25,714

18,300

8,160

16,170

4. NEC/ Special Plan Scheme

–

1,214

1,093

–

–

–

–

–

–

5. Non-Plan Grants (a to c)

30,503

5,430

34,262

107,299

2,550

23,366

3,119

21,030

47,024

a)

Statutory Grants

12,141

4,563

13,725

10

977

2,519

858

16,315

42,112

b)

Grants for relief on account

of Natural Calamities

–

–

–

–

–

–

–

–

–

c)

Others

18,362

867

20,537

107,289

1,573

20,847

2,261

4,715

4,912

See ‘Notes on Tables’.

TABLE 20.8 : DETAILS OF REVENUE RECEIPTS :1997-98 (Contd.)

(Rs. lakh)

Items

Karnataka

Kerala

Madhya

Maha-

Manipur

Meghalaya

Mizoram

Nagaland

Orissa

Pradesh

rashtra

1

11

12

13

14

15

16

17

18

19

TOTAL REVENUES (I+II)

1,061,339

711,820

1,125,712

2,031,657

86,301

69,675

72,143

99,294

463,203

I.

TAX REVENUES (A+B)

858,820

577,279

789,095

1,545,132

34,655

36,032

25,579

45,266

298,535

A. State’s own Tax Revenue (1 to 3)

641,187

450,105

456,431

1,371,926

3,573

7,355

787

3,350

142,174

1. Taxes on Income (i+ii)

13,301

2,138

8,151

39,605

516

57

185

339

–

(i)

Agricultural Income Tax

3,005

2,138

–

–

–

–

–

–

–

(ii)

Taxes on Professions, Trades,

Callings and Employment

10,296

–

8,151

39,605

516

57

185

339

–

2. Taxes on Property and Capital

transactions (i to iii)

65,397

36,912

38,930

178,245

174

221

74

410

11,546

(i)

Land Revenue

4,458

2,375

2,814

9,209

30

12

68

10

3,869

(ii)

Stamps and Registration fees

60,939

33,136

36,116

169,036

144

209

6

400

7,677

(iii)

Urban Immovable Property Tax

–

1,401

–

–

–

–

–

–

–

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

562,489

411,055

409,350

1,154,076

2,883

7,077

528

2,601

130,628

(i)

Sales Tax (a to f)

382,878

308,409

205,619

782,548

2,398

3,683

251

2,057

92,508

a) State Sales Tax

361,561

291,164

162,303

494,544

2,398

1,460

–

2,057

92,508

b) Central Sales Tax

21,317

16,313

43,242

127,828

–

1,679

–

–

–

c) Sales Tax on Motor Spirit and Lubricants

–

–

–

149,860

–

544

–

–

–

d) Surcharge on Sales Tax

–

–

–

12

–

–

–

–

–

e) Receipts of Turnover Tax

–

–

–

–

–

–

–

–

–

f) Other Receipts

–

932

74

10,304

–

–

251

–

–

(ii)

State Excise

86,369

54,341

84,529

165,088

185

2,812

91

230

10,580

(iii)

Taxes on Vehicles

44,430

30,163

37,138

75,207

138

296

133

290

14,178

(iv)

Taxes on Goods and Passengers

23,438

–

31,863

34,103

38

130

33

–

1

(v)

Taxes and Duties on Electricity

14,019

16,856

47,829

53,564

–

9

–

–

12,773

(vi)

Entertainment Tax

5,528

–

1,638

14,881

–

29

–

–

588

(vii)

Other Taxes and Duties

5,827

1,286

734

28,685

124

118

20

24

–

B. Share in Central Taxes (1 to 4)

217,633

127,174

332,664

173,206

31,082

28,677

24,792

41,916

156,361

1. Corporation Tax

–

–

–

–

–

–

–

–

–

2. Income Tax

112,729

52,395

175,051

61,765

5,952

5,974

3,145

3,820

57,778

3. Estate Duty

–

–

–

–

–

–

–

–

–

4. Union Excise Duties

104,904

74,779

157,613

111,441

25,130

22,703

21,647

38,096

98,583

II.

NON-TAX REVENUE (C+D)

202,519

134,541

336,617

486,525

51,646

33,643

46,564

54,028

164,668

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

126,440

55,210

201,855

364,089

4,057

2,985

4,584

4,532

54,093

1. Interest Receipts

56,252

5,348

22,325

169,414

91

408

42

200

1,869

2. Dividends and Profits

544

592

155

933

–

3

–

–

320

3. General Services

14,229

19,000

13,421

31,840

2,309

768

2,544

1,190

5,408

of which: State lotteries

3,969

10,551

–

3,970

–

–

1,607

–

–

4. Social Services (i to viii)

16,040

6,216

7,786

23,066

257

136

235

127

3,989

(i)

Education, Sports, Art and Culture

1,599

3,048

1,095

2,938

62

53

25

23

1,265

(ii)

Medical, Public Health and Family Welfare

3,147

2,201

1,545

8,074

20

37

27

7

635

(iii)

Housing

554

126

431

896

37

16

32

34

569

(iv)

Urban Development

5,299

308

55

3,380

–

1

–

–

8

(v)

Labour and Employment

410

388

383

1,725

2

1

–

5

72

(vi)

Social Security and Welfare

4,636

46

780

2,885

46

10

12

2

58

(vii)

Water Supply and Sanitation

111

65

1,026

726

87

17

138

55

1,260

(viii)

Others

284

34

2,471

2,442

3

1

1

1

122

5. Fiscal Services

–

–

1

2

–

–

–

–

1

6. Economic Services (i to xvii)

39,375

24,054

158,167

138,834

1,400

1,670

1,763

3,015

42,506

(i)

Crop Husbandry

931

1,552

881

1,534

13

176

74

11

445

(ii)

Animal Husbandry

205

502

189

376

15

80

49

14

98

(iii)

Fisheries

457

129

106

258

6

6

2

2

119

(iv)

Forestry and Wildlife

11,381

14,491

62,585

14,738

298

367

130

500

7,329

(v)

Plantations

2

–

–

–

–

–

–

–

–

(vi)

Co-operation

1,401

1,421

1,457

4,416

4

3

27

1

81

(vii)

Other Agricultural Programmes

13

1

284

46

6

28

7

1

116

(viii)

Major and Medium Irrigation projects

1,636

554

2,975

5,207

42

1

–

–

650

(ix)

Minor Irrigations

294

92

627

591

3

3

4

3

189

(x)

Power

3,278

–

1

7,070

872

–

1,138

1,980

191

(xi)

Petroleum

–

–

–

1

–

–

–

–

–

(xii)

Village and Small Industries

2,400

149

422

920

14

15

5

2

81

(xiii)

Industries@

12,733

1,459

82,351

26,537

76

749

5

1

31,722

(xiv)

Ports and Light Houses

172

79

–

–

–

–

–

–

321

(xv)

Road Transport

–

–

–

1

–

–

212

484

–

(xvi)

Tourism

92

155

443

–

5

38

16

4

16

(xvii)

Others*

4,380

3,470

5,846

77,139

46

204

94

12

1,148

D. Grants from the Centre (1 to 5)

76,079

79,331

134,762

122,436

47,589

30,658

41,980

49,496

110,575

1. State Plan Schemes

26,102

16,731

33,046

65,320

34,195

22,383

29,432

26,752

42,432

of which: Advance release of

Plan Assistance for Natural Calamities

–

–

–

–

–

–

–

–

–

2. Central Plan Schemes

6,976

1,587

21,704

9,383

–

254

6,907

10,310

2,793

3. Centrally Sponsored Schemes

35,198

18,584

64,089

37,232

4,453

2,478

–

–

22,899

4. NEC/ Special Plan Scheme

–

4,669

–

–

1,751

337

–

806

–

5. Non-Plan Grants (a to c)

7,803

37,760

15,923

10,501

7,190

5,206

5,641

11,628

42,451

a)

Statutory Grants

1,637

1,649

2,615

4,448

6,625

4,753

4,879

8,098

3,529

b)

Grants for relief on account

of Natural Calamities

5,512

–

8,568

–

–

–

100

–

4,329

c)

Others

654

36,111

4,740

6,053

565

453

662

3,530

34,593

TABLE 20.8 : DETAILS OF REVENUE RECEIPTS : 1997-98 (Concld.)

(Rs. lakh)

Items

Punjab

Rajasthan

SikkimTamil Nadu

Tripura

Uttar

West

NCT

All

Pradesh

Bengal

Delhi

States

1

20

21

22

23

24

25

26

27

28

TOTAL REVENUES (I+II)

635,130

840,422

129,947

1,358,695

108,210

1,757,111

902,781

348,072

17,030,078

I.

TAX REVENUES (A+B)

370,165

541,931

11,640

1,141,394

50,141

1,411,287

756,454

294,158

12,164,063

A. State’s own Tax Revenue (1 to 3)

304,467

361,058

2,743

868,564

7,164

699,796

451,677

294,158

8,122,943

1. Taxes on Income (i+ii)

–

1

–

3,936

567

634

13,024

–

108,582

(i)

Agricultural Income Tax

–

1

–

3,936

17

2

670

–

18,201

(ii)

Taxes on Professions, Trades,

Callings and Employment

–

–

–

–

550

632

12,354

–

90,381

2. Taxes on Property and Capital

transactions (i to iii)

23,740

39,019

132

70,281

561

102,591

77,740

11,739

831,372

(i)

Land Revenue

357

4,477

96

6,031

168

6,657

43,946

1

109,057

(ii)

Stamps and Registration fees

23,383

31,227

36

63,154

393

95,601

33,582

11,738

714,296

(iii)

Urban Immovable Property Tax

–

3,315

–

1,096

–

333

212

–

8,019

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

280,727

322,038

2,611

794,347

6,036

596,571

360,913

282,419

7,182,989

(i)

Sales Tax (a to f)

140,114

182,654

1,271

560,379

4,239

393,494

284,431

202,905

4,884,183

a) State Sales Tax

97,860

171,135

1,271

456,919

4,239

281,962

248,826

202,905

3,871,359

b) Central Sales Tax

27,631

11,517

–

103,458

–

23,706

33,209

–

628,753

c) Sales Tax on Motor Spirit and Lubricants

14,623

–

–

2

–

81,824

–

–

350,237

d) Surcharge on Sales Tax

–

–

–

–

–

–

2,310

–

2,330

e) Receipts of Turnover Tax

–

–

–

–

–

–

73

–

1,985

f) Other Receipts

–

2

–

–

–

6,002

13

–

29,519

(ii)

State Excise

114,370

92,279

1,081

129,985

1,496

140,409

35,879

51,500

1,127,068

(iii)

Taxes on Vehicles

21,568

34,720

154

46,969

183

16,660

14,792

10,511

485,387

(iv)

Taxes on Goods and Passengers

–

–

–

21,496

–

22,236

–

749

200,393

(v)

Taxes and Duties on Electricity

3,779

8,896

–

17,142

–

11,089