APPENDIX I : DETAILS OF REVENUE RECEIPTS

Mizoram

(Rs. lakh)

Item

1990-91

1991-92

1992-93

1993-94

1994-95

1995-96

1996-97

1997-98

1998-99

1999-00

1

2

3

4

5

6

7

8

9

10

11

Total Revenue (I+II)

46,192

40,003

42,137

50,268

53,841

62,737

66,757

72,143

73,498

95,370

I.TAX REVENUE (A+B)

10,313

12,131

14,573

14,721

16,439

12,945

18,845

25,579

28,929

33,577

A.State's Own Tax Revenue (1 to 3)

343

334

445

465

458

578

667

787

920

1,073

1.Taxes on Income (i+ii)

63

92

95

100

121

133

160

185

213

238

i)Agricultural Income Tax

–

–

–

–

–

–

–

–

–

–

ii)Taxes on Professions,Trades,
Callings and Employment

63

92

95

100

121

133

160

185

213

238

2.Taxes on Property and
Capital Transactions (i to iii)

35

42

33

49

66

83

82

74

113

134

i)Land Revenue

34

40

32

46

58

79

80

68

104

126

ii)Stamps and Registration fees

1

2

1

3

8

4

2

6

9

8

iii)Urban Immovable Property Tax

–

–

–

–

–

–

–

–

–

–

3.Taxes on Commodities and Services (i to vii)

245

200

317

316

271

362

425

528

594

701

i)Sales Tax (a to f)

68

34

152

142

124

160

199

251

287

361

a)State Sales Tax

68

34

152

142

124

160

199

–

–

–

b)Central Sales Tax

–

–

–

–

–

–

–

–

–

–

c)Sales Tax on Motor Spirit
and Lubricants

–

–

–

–

–

–

–

–

–

–

d)Surcharge on Sales Tax

–

–

–

–

–

–

–

–

–

–

e)Receipts of Turnover Tax

–

–

–

–

–

–

–

–

–

–

f)Other Receipts

–

–

–

–

–

–

–

251

287

361

ii)State Excise

80

74

77

77

49

83

89

91

90

93

iii) Taxes on Vehicles

61

57

57

56

63

79

92

133

154

183

iv)Taxes on Goods and Passengers

29

31

28

29

28

31

31

33

34

39

v)Taxes and Duties on Electricity

–

–

–

–

–

–

–

–

–

–

vi)Entertainment Tax

–

–

–

–

–

–

–

–

–

–

vii)Other Taxes and Duties

7

4

3

12

7

9

14

20

29

25

B.Share in Central Taxes (i to ix)

9,970

11,797

14,128

14,256

15,981

12,367

18,178

24,792

28,009

32,504

i)Corporation Tax

–

–

–

–

–

–

–

–

–

–

ii)Income Tax

301

368

437

588

625

1,650

2,019

3,145

2,160

2,466

iii)Estate Duty

–

–

–

–

–

–

–

–

–

–

iv)Other Taxes on Income and Expenditure

–

–

–

–

–

–

–

–

–

–

v) Taxes on Wealth

–

–

–

–

–

–

–

–

–

–

vi)Customs

–

–

–

–

–

–

–

–

–

–

vii)Union Excise Duty

9,669

11,429

13,691

13,668

15,356

10,717

16,159

21,647

25,849

30,038

viii)Service Tax

–

–

–

–

–

–

–

–

–

–

ix)Other Taxes and Duties on Commodities and Services

–

–

–

–

–

–

–

–

–

–

II.NON-TAX REVENUE (C+D)

35,879

27,872

27,564

35,547

37,402

49,792

47,912

46,564

44,569

61,793

C.State's Own Non-Tax Revenue (1 to 6)

13,286

3,000

3,132

3,122

3,447

4,586

4,642

4,584

3,616

4,140

1.Interest Receipts

207

92

39

32

42

305

46

42

61

83

2.Dividends and Profits

–

–

–

–

1

–

–

–

–

–

3.General Services

11,937

1,548

1,477

1,177

1,804

1,929

2,482

2,544

1,697

1,126

of which:

State lotteries

–

–

–

–

1,439

1,474

1,546

1,607

682

341

4.Social Services ( i to ix)

94

164

202

216

216

263

277

235

262

332

i)Education, Sports, Art and Culture

9

8

28

44

20

21

19

25

28

34

ii)Medical and Public Health

12

10

17

12

15

15

14

27

15

20

iii)Family Welfare

–

–

–

–

–

–

–

–

–

–

iv)Housing

22

22

124

35

24

26

28

32

29

30

v)Urban Development

2

–

–

–

–

–

–

–

–

–

 vi)Labour and Employment

1

9

–

–

–

–

–

–

–

–

vii)Social Security and Welfare

–

–

4

2

13

3

11

12

21

13

viii)Water Supply and Sanitation

–

–

–

–

–

195

203

138

167

233

ix)Others

48

115

29

123

144

3

2

1

2

2

5.Fiscal Services

–

–

–

–

–

–

–

–

–

1

6.Economic Services ( i to xvii )

1,048

1,196

1,414

1,697

1,384

2,089

1,837

1,763

1,596

2,598

i)Crop Husbandry

53

130

63

65

52

74

58

74

82

86

ii)Animal Husbandry

71

61

44

76

37

43

29

49

47

43

 iii)Fisheries

2

3

2

2

3

3

6

2

3

5

iv)Forestry and Wildlife

160

93

120

113

163

161

206

130

109

399

v)Plantations

–

–

–

–

–

–

–

–

–

–

vi)Co-operation

1

4

3

3

2

3

3

27

35

26

vii)Other Agricultural Programmes

1

5

9

3

9

19

4

7

7

22

viii)Major and Medium Irrigation projects

–

–

–

–

–

–

–

–

–

–

ix)Minor Irrigations

4

4

8

2

6

2

–

4

1

2

x)Power

555

655

930

884

909

1,022

1,207

1,138

862

1,328

xi)Petroleum

–

–

–

–

–

–

–

–

1

–

xii)Village and Small Industries

12

22

11

9

10

8

10

5

12

5

xiii)Industries@

1

3

5

323

1

405

51

5

170

348

xiv)Ports and Light Houses

–

–

–

–

–

–

–

–

–

–

xv)Road Transport

131

64

148

168

146

162

183

212

181

202

xvi)Tourism

4

3

5

7

7

13

12

16

18

22

xvii)Others*

53

149

66

42

39

174

68

94

68

110

D.Grants from the Centre (1 to 5)

22,593

24,872

24,432

32,425

33,955

45,206

43,270

41,980

40,953

57,653

1.State Plan Schemes

12,429

14,248

14,977

18,706

22,913

21,578

24,435

29,432

30,028

37,095

of which:

Advance release of Plan Assistance for Natural Calamities

–

–

–

–

–

–

–

–

–

–

2.Central Plan Schemes

518

745

–

–

1,667

–

–

6,907

8,455

9,421

3.Centrally Sponsored Schemes

2,096

2,181

816

4,456

–

4,749

4,226

–

–

–

4.NEC/ Special Plan Scheme

–

–

897

1,147

–

1,393

794

–

–

–

5.Non-Plan Grants (a to c)

7,550

7,698

7,742

8,116

9,375

17,486

13,815

5,641

2,470

11,137

a)Statutory Grants

7,475

7,622

7,616

7,643

7,623

14,725

13,081

4,879

1,755

–

b)Grants for relief on account of Natural Calamities

75

76

75

112

38

561

95

100

105

710

c)Others

–

–

51

361

1,714

2,200

639

662

610

10,427

See 'Notes to Appendix I'.

APPENDIX I : DETAILS OF REVENUE RECEIPTS

Mizoram

(Rs. lakh)

Item

2000-01

2001-02

2002-03

2003-04

2004-05

2005-06

2006-07

2007-08

2008-09
(RE)

2009-10
(BE)

1

12

13

14

15

16

17

18

19

20

21

Total Revenue (I+II)

82,822

86,780

1,02,161

1,37,095

1,50,187

1,65,363

1,96,894

2,03,974

2,70,175

3,00,921

I.TAX REVENUE (A+B)

10,188

6,285

12,256

16,418

19,535

28,088

35,567

44,088

52,263

50,969

A.State's Own Tax Revenue (1 to 3)

1,443

1,912

2,797

3,385

3,957

5,505

6,762

7,752

9,482

11,629

1.Taxes on Income (i+ii)

332

363

397

408

438

453

500

532

667

748

i)Agricultural Income Tax

–

–

–

–

–

–

–

–

–

–

ii)Taxes on Professions,Trades,
Callings and Employment

332

363

397

408

438

453

500

532

667

748

2.Taxes on Property and Capital Transactions (i to iii)

122

132

105

85

97

176

94

171

175

196

i)Land Revenue

116

124

97

72

86

159

73

148

150

168

ii)Stamps and Registration fees

6

8

8

13

11

17

21

23

25

28

iii)Urban Immovable Property Tax

–

–

–

–

–

–

–

–

–

–

3.Taxes on Commodities and Services (i to vii)

989

1,417

2,295

2,892

3,422

4,876

6,169

7,048

8,640

10,685

i)Sales Tax (a to f)

606

985

1,820

2,332

2,808

4,159

5,372

6,204

7,755

9,693

a)State Sales Tax

–

–

1,820

2,332

2,808

4,159

5,372

6,204

7,755

9,693

b)Central Sales Tax

–

–

–

–

–

–

–

–

–

–

c)Sales Tax on Motor Spirit and Lubricants

–

–

–

–

–

–

–

–

–

–

d)Surcharge on Sales Tax

–

–

–

–

–

–

–

–

–

–

e)Receipts of Turnover Tax

–

–

–

–

–

–

–

–

–

–

f)Other Receipts

606

985

–

–

–

–

–

–

–

–

ii)State Excise

96

135

129

136

140

146

165

169

164

184

iii) Taxes on Vehicles

202

210

256

338

380

435

501

537

579

649

iv)Taxes on Goods
and Passengers

51

53

57

61

69

99

98

107

105

118

v)Taxes and Duties on Electricity

2

–

–

1

–

–

–

–

–

–

vi)Entertainment Tax

–

–

–

–

–

–

–

–

–

–

vii)Other Taxes and Duties

32

34

33

24

25

37

32

32

37

41

B.Share in Central Taxes (i to ix)

8,745

4,373

9,459

13,033

15,578

22,583

28,805

36,336

42,781

39,340

i)Corporation Tax

–

–

–

–

–

–

8,991

11,532

14,030

15,881

ii)Income Tax

–

–

–

–

–

–

5,460

7,740

8,810

7,738

iii)Estate Duty

–

–

–

–

–

–

–

–

–

–

iv)Other Taxes on Income
and Expenditure

–

–

–

–

–

–

-1

–

-1

-1

v) Taxes on Wealth

–

–

–

–

–

–

11

13

13

15

vi)Customs

–

–

–

–

–

–

5,618

6,868

8,178

6,573

vii)Union Excise Duty

–

–

–

–

–

–

5,966

6,557

7,133

4,434

viii)Service Tax

–

–

–

–

–

–

2,762

3,626

4,619

4,702

ix)Other Taxes and Duties on Commodities and Services

–

–

–

–

–

–

-2

–

-1

-2

II.NON-TAX REVENUE (C+D)

72,634

80,495

89,905

1,20,677

1,30,652

1,37,275

1,61,327

1,59,887

2,17,912

2,49,952

C.State's Own Non-Tax Revenue
(1 to 6)

4,037

4,487

5,263

5,801

7,559

12,007

13,338

13,030

16,141

18,114

1.Interest Receipts

312

145

244

327

366

694

876

1,560

557

617

2.Dividends and Profits

–

–

–

–

–

–

–

–

–

–

3.General Services

826

919

1,764

1,440

1,563

1,211

5,250

648

2,188

2,283

of which:

State lotteries

386

500

701

672

903

645

4,429

–

–

–

4.Social Services ( i to ix)

419

481

475

567

551

668

778

880

903

1,003

i)Education, Sports, Art and Culture

31

41

42

69

38

80

52

50

73

81

ii)Medical and Public Health

27

39

40

32

46

47

56

66

68

75

iii)Family Welfare

–

–

–

–

–

–

–

–

–

–

iv)Housing

33

36

38

37

37

43

51

82

57

63

v)Urban Development

–

–

–

–

–

–

–

7

–

–

 vi)Labour and Employment

–

–

–

–

–

–

–

–

–

–

vii)Social Security and Welfare

38

13

16

30

–

27

80

36

40

56

viii)Water Supply and Sanitation

287

349

339

392

427

464

532

639

651

721

ix)Others

3

3

–

7

3

7

6

–

13

7

5.Fiscal Services

4

–

–

–

–

–

–

–

–

–

6.Economic Services
( i to xvii )

2,476

2,942

2,780

3,467

5,079

9,434

6,435

9,942

12,493

14,211

i)Crop Husbandry

85

57

27

26

22

22

22

18

34

38

ii)Animal Husbandry

30

40

47

61

53

54

56

60

65

65

 iii)Fisheries

5

7

11

6

–

2

5

6

4

4

iv)Forestry and Wildlife

186

163

380

316

274

416

406

298

418

463

v)Plantations

–

–

–

–

–

–

–

–

–

–

vi)Co-operation

24

2

81

16

201

67

2

2

2

2

vii)Other Agricultural Programmes

5

2

4

72

53

52

58

59

70

75

viii)Major and Medium
Irrigation projects

–

–

–

–

–

–

–

–

–

–

ix)Minor Irrigations

7

4

1

5

3

3

–

–

–

–

x)Power

1,778

2,304

1,821

2,614

4,081

8,181

5,179

8,360

11,077

12,790

xi)Petroleum

–

–

–

–

–

–

–

–

–

–

xii)Village and Small Industries

8

9

6

16

8

23

22

5

15

18

xiii)Industries@

8

1

–

3

6

33

44

98

244

270

xiv)Ports and Light Houses

–

–

–

–

–

–

–

–

–

–

xv)Road Transport

193

171

203

149

137

155

174

165

168

169

xvi)Tourism

24

35

37

40

44

62

82

87

107

110

xvii)Others*

123

147

162

143

197

364

385

783

290

207

D.Grants from the Centre (1 to 5)

68,597

76,008

84,642

1,14,876

1,23,093

1,25,268

1,47,990

1,46,857

2,01,771

2,31,838

1.State Plan Schemes

43,173

39,690

43,886

71,333

56,293

50,918

62,590

66,022

92,812

1,13,112

of which:

Advance release of Plan Assistance for Natural Calamities

–

–

–

–

–

–

–

–

–

–

2.Central Plan Schemes

1,041

424

278

625

223

419

454

858

110

8

3.Centrally Sponsored Schemes

5,580

7,078

8,591

10,039

13,607

9,091

16,895

8,501

29,077

14,690

4.NEC/ Special Plan Scheme

607

865

1,104

1,350

6,145

4,480

3,769

3,618

3,634

3,540

5.Non-Plan Grants (a to c)

18,196

27,951

30,783

31,529

46,825

60,360

64,282

67,858

76,138

1,00,488

a)Statutory Grants

16,139

23,345

28,460

29,839

34,002

54,219

57,621

60,517

63,400

64,491

b)Grants for relief on account of Natural Calamities

40

–

469

252

1,468

247

501

1,397

5,499

555

c)Others

2,017

4,606

1,854

1,438

11,355

5,894

6,160

5,945

7,239

35,442

See 'Notes to Appendix I'.