(Rs. crore)

Items

2004-05(Accounts)

2005-06(Budget Estimates)

2005-06(Revised Estimates)

2006-07(Budget Estimates)

Variations

Col.4 over Col.2

Col.4 over Col.3

Col.5 over Col.4

Amount

Per cent

Amount

Per cent

Amount

Per cent

1

2

3

4

5

6

7

8

9

10

11

Total Revenue (I+II)

3,72,075

4,30,679

4,54,243

5,20,147

82,168

22.1

23,563

5.5

65,904

14.5

(4,29,937)

(5,19,874)

(24,306)

(5.7)

(65,631)

(14.4)

I.

Tax Revenue (A+B)

2,67,683

3,05,248

3,17,539

3,66,622

49,856

18.6

12,291

4.0

49,083

15.5

(3,04,635)

(3,66,383)

(12,904)

(4.2)

(48,844)

(15.4)

A.

Revenue from States’ Taxes (i to iii)

1,89,133

2,15,246

2,24,817

2,57,203

35,683

18.9

9,570

4.4

32,387

14.4

(2,14,633)

(2,56,964)

(10,183)

(4.7)

(32,147)

(14.3)

(i)

Taxes on Income (a+b)

2,349

2,689

2,565

2,721

217

9.2

-124

-4.6

155

6.0

(2,657)

(2,721)

(-91)

(-3.4)

(155)

(6.0)

(a)

Agricultural Income Tax

15

84

20

22

5

33.3

-64

-76.2

2

10.0

(51)

(b)

Tax on Professions, Trades,

Callings and Employment

2,334

2,605

2,546

2,699

212

9.1

-59

-2.3

153

6.0

(ii)

Taxes on Property and Capital

Transactions (a to c)

22,307

24,397

27,340

31,679

5,033

22.6

2,943

12.1

4,339

15.9

(24,184)

(31,631)

(3,156)

(13.1)

(4,291)

(15.7)

(a)

Stamps and Registration fees

19,713

22,009

24,003

28,244

4,290

21.8

1,994

9.1

4,241

17.7

(21,797)

(28,196)

(2,206)

(10.1)

(4,193)

(17.5)

(b)

Land Revenue

2,530

2,297

3,198

3,332

668

26.4

902

39.3

134

4.2

(2,295)

(3,332)

(903)

(39.4)

(134)

(4.2)

(c)

Urban Immovable Property Tax

63

92

139

102

76

120.6

47

51.3

-37

-26.6

(iii)

Taxes on Commodities and

Services (a to g)

1,64,478

1,88,160

1,94,911

2,22,804

30,433

18.5

6,751

3.6

27,893

14.3

(1,87,793)

(2,22,612)

(7,118)

(3.8)

(27,701)

(14.2)

(a)

Sales Tax *

1,16,754

1,34,209

1,38,528

1,60,932

21,774

18.6

4,319

3.2

22,403

16.2

(1,34,114)

(1,60,840)

(4,414)

(3.3)

(22,311)

(16.1)

(b)

State Excise Duties

21,940

25,071

26,052

29,533

4,112

18.7

981

3.9

3,481

13.4

(24,970)

(29,533)

(1,082)

(4.3)

(3,481)

(13.4)

(c)

Taxes on Vehicles

10,811

12,688

12,181

13,622

1,370

12.7

-507

-4.0

1,441

11.8

(12,625)

(13,557)

(-444)

(-3.5)

(1,376)

(11.3)

(d)

Taxes on Passengers and Goods

5,206

5,813

6,358

7,480

1,152

22.1

546

9.4

1,121

17.6

(5,811)

(7,465)

(547)

(9.4)

(1,106)

(17.4)

(e)

Electricity Duties

7,255

7,400

9,002

8,226

1,747

24.1

1,602

21.7

-776

-8.6

(7,382)

(8,228)

(1,620)

(21.9)

(-774)

(-8.6)

(f)

Entertainment tax

862

1,111

878

899

16

1.8

-233

-21.0

21

2.4

(1,100)

(896)

(-222)

(-20.2)

(19)

(2.1)

(g)

Other taxes and duties

1,650

1,869

1,912

2,112

262

15.9

43

2.3

200

10.5

(1,791)

(2,094)

(122)

(6.8)

(182)

(9.5)

B.

Share in Central Taxes

78,550

90,002

92,723

1,09,419

14,173

18.0

2,721

3.0

16,697

18.0

(Rs. crore)

Items

2004-05(Accounts)

2005-06(Budget Estimates)

2005-06(Revised Estimates)

2006-07(Budget Estimates)

Variations

Col.4 over Col.2

Col.4 over Col.3

Col.5 over Col.4

Amount

Per cent

Amount

Per cent

Amount

Per cent

1

2

3

4

5

6

7

8

9

10

11

II.

Non-Tax Revenue (C + D)

1,04,392

1,25,432

1,36,704

1,53,525

32,312

31.0

11,272

9.0

16,821

12.3

(1,25,302)

(1,53,491)

(11,402)

(9.1)

(16,787)

(12.3)

C.

Grants from the Centre

56,857

78,882

90,002

1,00,188

33,145

58.3

11,120

14.1

10,186

11.3

D.

States’ Own Non-Tax Revenue

47,535

46,550

46,702

53,337

-833

-1.8

152

0.3

6,635

14.2

(a to f)

(46,420)

(53,303)

(281)

(0.6)

(6,601)

(14.1)

(a)

Interest Receipts

9,470

8,299

9,673

9,724

203

2.1

1,374

16.6

51

0.5

(b)

Dividends and Profits

342

378

413

307

71

20.7

34

9.1

-106

-25.6

(c)

General Services
 of which:

11,130

13,933

12,043

15,157

913

8.2

-1,890

-13.6

3,114

25.9

State Lotteries

7,055

9,724

7,864

10,741

809

11.5

-1,861

-19.1

2,878

36.6

(d)

Social Services

3,591

3,187

3,239

3,314

-352

-9.8

52

1.6

76

2.3

(e)

Economic Services

23,001

20,753

21,329

24,829

-1,671

-7.3

577

2.8

3,499

16.4

(20,623)

(24,795)

(706)

(3.4)

(3,465)

(16.2)

(f)

Fiscal Services

1

–

5

6

4

468.0

5

5540.0

1

19.8

‘–’  Negligible/Nil
* : Comprise General Sales Tax, Central Sales Tax, Sales Tax on motor spirit and Purchase Tax on sugarcane, etc.
Notes
: 1.Figures for 2004-05 (Accounts) in respect of Jammu and Kashmir and Jharkhand relate to Revised Estimates.
2. Figures outside brackets under the year 2005-06 (Budget Estimates) are adjusted for Rs.742 crore towards Additional Resource Mobilisation measures proposed by the States.
3. Figures outside brackets under the year 2006-07 (Budget Estimates) are adjusted for Rs.273 crore towards Additional Resource Mobilisation measures proposed by the States.
4. The figures for 2005-06 (BE) will differ from that of the published figures of the last year as figures in respect of Bihar for 2005-06 (BE) have been revised based on Budget 2006-07.
Figures in respect of Bihar for 2005-2006 (BE) were based on vote-on-accounts in last year’s Study.
Source
: Budget Documents of State Governments.