APPENDIX I : DETAILS OF REVENUE RECEIPTS

West Bengal

(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)

4,10,923

4,67,757

5,22,707

5,92,142

6,86,352

7,37,605

8,22,712

9,02,781

9,38,671

10,21,110

I.TAX REVENUE (A+B)

3,17,773

3,68,516

4,08,258

4,52,240

5,52,843

6,15,014

6,67,906

7,56,454

7,46,660

8,08,524

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

2,13,369

2,44,975

2,60,882

2,91,294

3,73,027

4,13,287

4,25,891

4,51,677

4,77,446

5,10,083

1.Taxes on Income (i+ii)

10,382

10,779

9,316

10,559

10,814

10,744

11,766

13,024

15,586

20,041

i)Agricultural Income Tax

2,999

2,761

735

1,311

821

-4

218

670

1,586

822

ii)Taxes on Professions,Trades, Callings and Employment

7,383

8,018

8,581

9,248

9,993

10,748

11,548

12,354

14,000

19,219

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

36,460

45,310

34,524

40,634

87,684

1,06,124

78,042

77,740

70,064

56,213

i)Land Revenue

21,806

27,823

17,275

22,348

59,311

75,531

46,832

43,946

32,537

14,844

ii)Stamps and Registration fees

14,478

17,303

17,105

18,133

28,203

30,400

30,981

33,582

37,218

41,172

iii)Urban Immovable Property Tax

176

184

144

153

170

193

229

212

309

197

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

1,66,527

1,88,886

2,17,042

2,40,101

2,74,529

2,96,419

3,36,083

3,60,913

3,91,796

4,33,829

i)Sales Tax (a to f)

1,22,660

1,41,483

1,62,242

1,81,322

2,09,118

2,44,723

2,70,416

2,84,431

3,11,797

3,42,879

a)State Sales Tax

96,745

1,07,625

1,01,661

1,54,049

1,51,879

1,99,606

2,24,943

2,48,826

2,81,522

3,12,705

b)Central Sales Tax

24,697

32,236

59,127

25,543

40,065

42,601

43,188

33,209

28,375

27,038

c)Sales Tax on Motor Spirit and Lubricants

–

–

–

–

6,544

3

–

–

–

1,274

d)Surcharge on Sales Tax

1,140

1,525

1,451

1,688

1,889

2,467

2,183

2,310

1,887

1,858

e)Receipts of Turnover Tax

–

–

–

–

9,501

20

96

73

2

–

f)Other Receipts

78

97

3

42

-760

26

6

13

11

4

ii)State Excise

16,429

18,311

20,419

21,849

23,303

26,678

32,680

35,879

40,004

44,285

iii) Taxes on Vehicles

7,176

7,499

8,318

8,869

11,342

11,913

13,427

14,792

15,807

18,556

iv)Taxes on Goods and Passengers

12,082

13,856

15,709

18,468

21,629

777

-6

–

1

1

v)Taxes and Duties on Electricity

2,939

2,250

5,183

3,513

2,285

5,156

8,829

13,692

11,736

14,512

vi)Entertainment Tax

3,646

3,620

4,041

4,776

4,600

–

4,501

4,343

4,181

6,122

vii)Other Taxes and Duties

1,595

1,867

1,130

1,304

2,252

7,172

6,236

7,776

8,270

7,474

B.Share in Central Taxes (i to ix)

1,04,404

1,23,541

1,47,376

1,60,946

1,79,816

2,01,727

2,42,015

3,04,777

2,69,214

2,98,441

i)Corporation Tax

–

–

–

–

–

–

–

–

–

–

ii)Income Tax

32,865

40,713

48,363

61,846

68,274

84,429

1,01,062

1,57,772

1,08,315

1,23,656

iii)Estate Duty

–

–

–

–

–

–

–

–

–

–

iv)Other Taxes on Income and Expenditure

–

–

–

–

–

–

–

–

–

–

v) Taxes on Wealth

–

–

–

–

–

–

–

–

–

–

vi)Customs

–

–

–

–

–

–

–

–

–

–

vii)Union Excise Duty

71,539

82,828

99,013

99,100

1,11,542

1,17,298

1,40,953

1,47,005

1,60,899

1,74,785

viii)Service Tax

–

–

–

–

–

–

–

–

–

–

ix)Other Taxes and Duties on Commodities and Services

–

–

–

–

–

–

–

–

–

–

II.NON-TAX REVENUE (C+D)

93,150

99,241

1,14,449

1,39,902

1,33,509

1,22,591

1,54,806

1,46,327

1,92,011

2,12,586

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

21,917

24,241

24,785

30,861

34,201

32,748

41,745

44,949

38,450

58,722

1.Interest Receipts

4,465

3,783

4,444

7,121

8,901

5,094

11,275

10,489

4,864

11,008

2.Dividends and Profits

28

39

78

178

100

40

53

185

44

123

3.General Services

4,895

6,804

5,528

5,855

6,786

8,772

11,052

14,352

13,305

16,092

of which:

State lotteries

356

448

380

375

551

822

1,360

1,545

1,785

2,301

4.Social Services ( i to ix)

4,040

4,479

4,627

5,910

4,890

4,764

4,239

6,061

6,903

8,526

i)Education, Sports, Art and Culture

401

463

484

440

605

1,378

383

606

567

687

ii)Medical and Public Health

2,204

2,934

3,638

4,303

3,348

2,260

2,868

3,896

3,545

6,215

iii)Family Welfare

–

–

–

–

–

–

–

–

–

–

iv)Housing

404

399

35

413

416

416

563

670

729

739

v)Urban Development

40

24

28

24

27

31

30

122

107

160

vi)Labour and Employment

62

67

75

72

78

185

88

91

109

116

vii)Social Security and Welfare

732

443

223

167

202

119

109

382

633

330

viii)Water Supply and Sanitation

–

–

–

–

–

152

85

82

117

70

ix)Others

197

149

144

491

214

223

113

212

1,096

209

5.Fiscal Services

1

1

–

–

–

–

–

1

–

–

6.Economic Services ( i to xvii )

8,488

9,135

10,108

11,797

13,524

14,078

15,126

13,861

13,334

22,973

i)Crop Husbandry

312

245

236

288

288

334

352

354

337

416

ii)Animal Husbandry

120

132

156

165

286

253

283

438

403

682

iii)Fisheries

75

93

68

131

136

76

63

225

250

453

iv)Forestry and Wildlife

2,103

2,606

2,850

3,244

4,461

4,427

4,701

3,316

1,921

2,401

v)Plantations

225

243

226

198

134

334

235

151

101

32

vi)Co-operation

121

284

213

183

262

231

254

273

375

488

vii)Other Agricultural Programmes

9

14

37

12

16

20

16

19

15

9

viii)Major and Medium Irrigation projects

155

195

231

231

304

280

279

242

294

297

ix)Minor Irrigations

325

413

478

467

529

506

578

537

651

666

x)Power

–

1

5

2

1

1

1

2

2

2

xi)Petroleum

–

–

–

–

–

–

–

–

–

–

xii)Village and Small Industries

219

83

111

109

317

246

184

-31

86

99

xiii)Industries@

1,754

1,170

1,462

1,787

1,733

1,819

2,407

1,573

1,411

1,760

xiv)Ports and Light Houses

2

3

3

4

2

3

4

4

3

4

xv)Road Transport

–

–

–

–

–

–

–

8

3

2

xvi)Tourism

118

469

120

136

136

144

174

182

168

145

xvii)Others*

2,950

3,184

3,912

4,840

4,919

5,404

5,595

6,568

7,314

15,517

D.Grants from the Centre (1 to 5)

71,233

75,000

89,664

1,09,041

99,308

89,843

1,13,061

1,01,378

1,53,561

1,53,864

1.State Plan Schemes

44,999

15,264

60,213

72,891

74,581

52,718

62,049

51,534

70,390

70,753

of which:

Advance release of Plan Assistance for Natural Calamities

–

–

–

24,288

–

–

–

–

–

–

2.Central Plan Schemes

988

3,357

1,538

6,207

2,039

1,655

2,592

6,077

5,380

5,794

3.Centrally Sponsored Schemes

12,901

25,559

16,980

16,197

15,580

22,898

25,299

29,498

42,720

28,078

4.NEC/ Special Plan Scheme

–

–

–

–

–

–

–

–

–

–

5.Non-Plan Grants (a to c)

12,345

30,820

10,933

13,746

7,108

12,572

23,121

14,269

35,071

49,239

a)Statutory Grants

6,509

20,854

4,791

1,100

1,136

3,201

15,820

8,356

18,773

35,895

b)Grants for relief on account of Natural Calamities

–

–

–

3,000

3,000

–

–

–

3,202

2,952

c)Others

5,836

9,966

6,142

9,646

2,972

9,371

7,301

5,913

13,096

10,392

APPENDIX I : DETAILS OF REVENUE RECEIPTS

West Bengal

(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)

14,52,218

14,53,842

14,52,545

16,60,850

19,91,817

23,72,588

25,82,832

30,16,738

40,77,705

42,31,241

I.TAX REVENUE (A+B)

10,15,316

10,82,385

11,63,313

14,10,956

16,30,933

17,05,670

20,20,038

23,85,540

28,85,601

33,37,292

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

5,91,757

6,50,513

7,04,639

8,76,791

9,92,444

10,38,837

11,69,478

13,12,634

16,22,283

19,47,642

1.Taxes on Income (i+ii)

20,984

21,672

22,559

23,087

23,908

25,065

26,592

29,246

33,631

38,670

i)Agricultural Income Tax

293

85

225

98

165

150

107

-260

127

140

ii)Taxes on Professions,Trades, Callings and Employment

20,691

21,587

22,334

22,989

23,743

24,915

26,485

29,506

33,504

38,530

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

98,599

1,26,755

1,37,949

1,78,800

2,13,995

2,09,548

2,21,139

2,45,695

3,22,685

3,71,084

i)Land Revenue

51,080

71,122

65,829

99,326

1,13,255

91,711

95,269

1,03,958

1,48,858

1,71,187

ii)Stamps and Registration fees

47,401

55,539

72,041

79,452

1,00,654

1,17,759

1,25,857

1,41,696

1,73,762

1,99,826

iii)Urban Immovable Property Tax

118

94

79

22

86

78

12

40

65

72

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

4,72,174

5,02,086

5,44,131

6,74,904

7,54,541

8,04,224

9,21,747

10,37,694

12,65,967

15,37,888

i)Sales Tax (a to f)

3,67,142

3,80,246

4,19,151

4,83,058

5,71,631

6,10,877

7,07,902

8,06,046

9,79,418

12,04,685

a)State Sales Tax

3,35,035

3,47,393

3,63,076

4,24,509

5,05,358

5,37,884

6,26,289

7,24,863

8,66,501

10,65,797

b)Central Sales Tax

29,437

30,266

52,310

55,446

62,998

71,397

79,920

79,754

1,10,573

1,36,005

c)Sales Tax on Motor Spirit and Lubricants

–

–

2,297

2,783

859

3

6

13

8

10

d)Surcharge on Sales Tax

2,666

2,584

1,425

304

2,397

1,588

1,637

1,332

2,265

2,786

e)Receipts of Turnover Tax

1

–

37

8

2

4

44

68

61

75

f)Other Receipts

3

3

6

8

17

1

7

17

10

12

ii)State Excise

46,161

51,243

56,685

61,996

67,156

74,346

81,736

93,547

1,11,542

1,33,850

iii) Taxes on Vehicles

28,253

20,865

24,940

53,537

52,766

53,756

50,897

53,207

67,311

77,408

iv)Taxes on Goods and Passengers

2

106

80

80

55

63

103

107

125

137

v)Taxes and Duties on Electricity

16,019

35,476

14,542

39,616

26,965

38,246

52,635

50,669

69,610

80,051

vi)Entertainment Tax

4,969

5,028

3,239

3,503

4,239

4,483

2,841

3,007

3,347

3,682

vii)Other Taxes and Duties

9,628

9,122

25,494

33,114

31,729

22,453

25,633

31,112

34,614

38,075

B.Share in Central Taxes (i to ix)

4,23,559

4,31,872

4,58,674

5,34,165

6,38,489

6,66,833

8,50,560

10,72,906

12,63,318

13,89,649

i)Corporation Tax

–

–

–

–

–

–

2,65,463

3,40,509

4,14,261

4,55,687

ii)Income Tax

–

–

–

–

–

–

1,61,203

2,28,545

2,60,133

2,86,146

iii)Estate Duty

–

–

–

–

–

–

–

–

–

–

iv)Other Taxes on Income and Expenditure

–

–

–

–

–

–

-44

-17

-17

-19

v) Taxes on Wealth

–

–

–

–

–

–

334

378

394

433

vi)Customs

–

–

–

–

–

–

1,65,897

2,02,799

2,41,488

2,65,637

vii)Union Excise Duty

–

–

–

–

–

–

1,76,159

1,93,597

2,10,618

2,31,680

viii)Service Tax

–

–

–

–

–

–

81,601

1,07,136

1,36,482

1,50,130

ix)Other Taxes and Duties on Commodities and Services

–

–

–

–

–

–

-53

-41

-41

-45

II.NON-TAX REVENUE (C+D)

4,36,902

3,71,457

2,89,232

2,49,894

3,60,884

6,66,918

5,62,793

6,31,198

11,92,104

8,93,949

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

1,21,453

77,588

65,433

60,584

1,34,566

1,01,881

1,24,876

1,47,309

5,33,910

2,72,907

1.Interest Receipts

67,360

12,290

10,274

11,011

58,931

37,808

68,366

68,996

4,03,991

1,29,220

2.Dividends and Profits

318

377

138

50

43

158

234

622

715

823

3.General Services

20,514

16,252

17,644

17,895

27,247

17,108

20,045

24,349

35,497

41,517

of which:

State lotteries

2,965

2,962

2,753

6,034

2,370

2,006

2,832

3,351

3,854

4,432

4.Social Services ( i to ix)

8,016

10,749

8,570

9,461

12,428

10,174

11,395

11,324

21,018

25,093

i)Education, Sports, Art and Culture

1,763

3,961

1,728

2,120

3,067

2,264

1,622

2,142

2,496

2,866

ii)Medical and Public Health

4,606

4,607

4,896

4,800

7,151

5,316

6,813

4,283

12,772

15,561

iii)Family Welfare

–

–

–

–

45

51

14

27

31

36

iv)Housing

773

793

994

1,112

1,396

967

1,043

968

1,113

1,281

v)Urban Development

44

88

70

62

56

352

515

1,968

2,263

2,603

vi)Labour and Employment

107

100

109

109

154

358

429

462

586

671

vii)Social Security and Welfare

210

494

305

584

251

320

552

1,019

1,409

1,682

viii)Water Supply and Sanitation

314

367

301

630

139

129

484

133

153

176

ix)Others

199

339

167

44

169

417

-76

321

193

219

5.Fiscal Services

-2

3

1

2

1

1

–

–

–

–

6.Economic Services ( i to xvii )

25,247

37,917

28,806

22,165

35,916

36,632

24,836

42,017

72,688

76,255

i)Crop Husbandry

590

476

396

559

591

532

493

533

640

756

ii)Animal Husbandry

253

532

450

373

466

423

329

336

533

605

iii)Fisheries

87

87

307

1,092

472

685

257

217

1,105

962

iv)Forestry and Wildlife

2,226

2,672

5,652

4,597

4,044

3,861

4,087

4,984

5,751

6,614

v)Plantations

11

3

1

2

2

8

5

39

45

51

vi)Co-operation

359

302

842

608

375

534

487

424

606

679

vii)Other Agricultural Programmes

49

15

14

29

31

31

38

34

39

44

viii)Major and Medium Irrigation projects

399

367

349

400

406

515

695

691

795

914

ix)Minor Irrigations

623

737

692

1,628

2,115

1,925

1,890

1,957

2,251

2,588

x)Power

1

1

1

1

1

1

1

1

1

1

xi)Petroleum

1

–

1

1

2

1

1

1

2

2

xii)Village and Small Industries

138

332

113

-100

180

141

169

468

538

619

xiii)Industries@

1,763

1,144

951

1,781

2,258

2,233

1,347

995

1,155

1,316

xiv)Ports and Light Houses

3

7

6

6

6

5

9

10

12

13

xv)Road Transport

3

–

1

–

–

–

–

–

–

–

xvi)Tourism

224

270

156

148

125

515

805

138

282

476

xvii)Others*

18,517

30,972

18,874

11,040

24,842

25,222

14,222

31,189

58,936

60,614

D.Grants from the Centre (1 to 5)

3,15,449

2,93,869

2,23,799

1,89,310

2,26,318

5,65,037

4,37,918

4,83,890

6,58,194

6,21,042

1.State Plan Schemes

76,998

69,097

74,658

82,665

1,23,981

1,46,207

1,73,587

2,42,090

2,71,975

2,68,163

of which:

Advance release of Plan Assistance for Natural Calamities

–

–

–

–

–

–

–

–

–

–

2.Central Plan Schemes

7,493

9,203

8,962

4,998

7,360

6,457

5,123

7,030

13,519

11,543

3.Centrally Sponsored Schemes

44,873

57,855

45,051

63,528

48,355

1,08,089

1,09,976

1,37,579

2,25,400

2,28,079

4.NEC/ Special Plan Scheme

–

–

–

–

–

–

–

–

–

–

5.Non-Plan Grants (a to c)

1,86,085

1,57,714

95,128

38,119

46,622

3,04,284

1,49,232

97,190

1,47,301

1,13,257

a)Statutory Grants

1,59,990

1,48,548

80,933

27,590

35,712

2,69,686

1,15,201

74,107

1,11,681

86,013

b)Grants for relief on account of Natural Calamities

–

–

12,341

8,778

9,217

17,605

18,112

18,647

19,207

19,793

c)Others

26,095

9,166

1,854

1,751

1,693

16,993

15,919

4,436

16,413

7,451

See 'Notes to Appendix I'.