APPENDIX I : DETAILS OF REVENUE RECEIPTS

Nagaland

(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)

41,669

49,505

51,420

63,244

63,096

78,108

87,398

99,294

1,03,570

1,14,403

I.TAX REVENUE (A+B)

14,151

16,279

19,033

19,264

21,311

21,917

30,610

45,266

47,252

55,162

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

1,773

1,800

1,738

1,825

1,930

2,080

3,135

3,350

3,533

4,315

1.Taxes on Income (i+ii)

140

225

202

230

253

285

308

339

520

670

i)Agricultural Income Tax

–

–

–

–

–

–

–

–

–

–

ii)Taxes on Professions, Trades, Callings and Employment

140

225

202

230

253

285

308

339

520

670

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

18

20

21

23

23

110

570

410

383

200

i)Land Revenue

7

8

9

10

10

10

10

10

10

15

ii)Stamps and Registration fees

11

12

12

13

13

100

560

400

373

185

iii)Urban Immovable Property Tax

–

–

–

–

–

–

–

–

–

–

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

1,615

1,555

1,515

1,572

1,654

1,685

2,257

2,601

2,630

3,445

i)Sales Tax (a to f)

1,300

1,255

1,190

1,200

1,272

1,310

1,870

2,057

2,004

2,754

a)State Sales Tax

1,300

1,255

1,190

1,200

1,272

1,310

1,870

2,057

2,004

2,754

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

–

–

–

–

–

–

–

–

–

–

ii)State Excise

80

80

90

97

100

100

100

230

210

210

iii) Taxes on Vehicles

210

200

215

255

260

253

265

290

400

455

iv)Taxes on Goods and Passengers

–

–

–

–

–

–

–

–

–

10

v)Taxes and Duties on Electricity

–

–

–

–

–

–

–

–

–

–

vi)Entertainment Tax

–

–

–

–

–

–

–

–

–

–

vii)Other Taxes and Duties

25

20

20

20

22

22

22

24

16

16

B.Share in Central Taxes (i to ix)

12,378

14,479

17,295

17,439

19,381

19,837

27,475

41,916

43,719

50,847

i)Corporation Tax

–

–

–

–

–

–

–

–

–

–

ii)Income Tax

395

490

583

741

788

2,005

2,451

3,820

2,624

3,145

iii)Estate Duty

–

–

–

–

–

–

–

–

–

–

iv)Other Taxes on Income and Expenditure

–

–

–

–

–

–

–

–

–

–

v) Taxes on Wealth

–

–

–

–

–

–

–

–

–

–

vi)Customs

–

–

–

–

–

–

–

–

–

–

vii)Union Excise Duty

11,983

13,989

16,712

16,698

18,593

17,832

25,024

38,096

41,095

47,702

viii)Service Tax

–

–

–

–

–

–

–

–

–

–

ix)Other Taxes and Duties on Commodities and Services

–

–

–

–

–

–

–

–

–

–

II.NON-TAX REVENUE (C+D)

27,518

33,226

32,387

43,980

41,785

56,191

56,788

54,028

56,318

59,241

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

2,647

2,759

2,723

2,392

6,786

3,410

4,104

4,532

4,492

4,901

1.Interest Receipts

50

52

55

145

150

200

214

200

245

300

2.Dividends and Profits

–

15

5

–

–

–

–

–

–

–

3.General Services

590

887

800

405

1,357

1,020

980

1,190

1,308

965

of which:

State lotteries

–

–

–

–

–

–

–

–

–

–

4.Social Services ( i to ix)

68

71

70

84

90

99

118

127

136

569

i)Education, Sports, Art and Culture

18

18

13

18

20

21

22

23

24

25

ii)Medical and Public Health

3

5

4

5

5

5

6

7

9

9

iii)Family Welfare

–

–

–

–

–

–

–

–

–

–

iv)Housing

25

25

28

28

28

30

32

34

36

454

v)Urban Development

–

–

–

–

–

–

–

–

–

–

vi)Labour and Employment

4

4

5

5

5

5

5

5

5

2

vii)Social Security and Welfare

–

–

–

2

2

2

2

2

3

13

viii)Water Supply and Sanitation

–

–

–

–

–

30

50

55

58

64

ix)Others

18

19

20

26

30

6

1

1

1

2

5.Fiscal Services

–

–

–

–

–

–

–

–

–

–

6.Economic Services ( i to xvii )

1,939

1,734

1,793

1,758

5,189

2,091

2,792

3,015

2,803

3,067

i)Crop Husbandry

8

9

10

10

10

11

11

11

12

13

ii)Animal Husbandry

25

26

26

13

13

13

13

14

14

16

iii)Fisheries

1

1

1

2

2

2

2

2

2

3

iv)Forestry and Wildlife

500

600

540

350

400

450

480

500

300

350

v)Plantations

–

–

–

–

–

–

–

–

–

–

vi)Co-operation

1

1

1

1

1

1

1

1

1

2

vii)Other Agricultural Programmes

30

–

–

26

1

1

1

1

1

7

viii)Major and Medium Irrigation projects

–

–

–

–

–

–

–

–

–

–

ix)Minor Irrigations

2

3

3

2

3

3

3

3

1

2

x)Power

988

751

826

914

965

1,300

1,800

1,980

2,079

2,200

xi)Petroleum

–

–

–

–

–

–

–

–

–

–

xii)Village and Small Industries

2

3

3

2

2

2

2

2

2

10

xiii)Industries@

1

1

1

21

3,329

74

1

1

1

5

xiv)Ports and Light Houses

–

–

–

–

–

–

–

–

–

–

xv)Road Transport

314

330

376

400

448

218

461

484

372

430

xvi)Tourism

6

6

4

4

4

4

4

4

4

11

xvii)Others*

61

3

2

13

11

12

13

12

14

18

D.Grants from the Centre (1 to 5)

24,871

30,467

29,664

41,588

34,999

52,781

52,684

49,496

51,826

54,340

1.State Plan Schemes

11,208

14,635

16,735

25,366

18,120

22,540

43,926

26,752

32,833

36,698

of which:

Advance release of Plan Assistance for Natural Calamities

–

–

–

–

–

–

–

–

–

–

2.Central Plan Schemes

–

–

–

–

–

5,273

5,106

10,310

11,012

12,564

3.Centrally Sponsored Schemes

3,740

5,951

2,908

4,015

6,306

–

–

–

–

–

4.NEC/ Special Plan Scheme

–

–

–

1,039

210

25

799

806

306

1,240

5.Non-Plan Grants (a to c)

9,923

9,881

10,021

11,168

10,363

24,943

2,853

11,628

7,675

3,838

a)Statutory Grants

9,301

9,323

9,488

9,129

9,066

23,424

785

8,098

3,006

147

b)Grants for relief on account of Natural Calamities

–

–

–

–

–

–

–

–

–

–

c)Others

622

558

533

2,039

1,297

1,519

2,068

3,530

4,669

3,691

APPENDIX I : DETAILS OF REVENUE RECEIPTS

Nagaland

(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)

1,41,983

1,49,561

1,39,883

2,35,979

1,83,952

2,26,721

2,77,251

2,99,602

3,44,296

3,90,989

I.TAX REVENUE (A+B)

13,900

17,569

15,996

32,552

23,847

35,404

43,596

53,114

57,055

69,725

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

5,621

5,244

6,189

6,855

7,832

10,552

11,903

13,137

14,870

15,591

1.Taxes on Income (i+ii)

800

1,200

1,211

1,263

1,357

1,487

1,635

1,772

1,637

1,871

i)Agricultural Income Tax

–

–

–

–

–

–

–

–

–

–

ii)Taxes on Professions, Trades, Callings and Employment

800

1,200

1,211

1,263

1,357

1,487

1,635

1,772

1,637

1,871

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

455

218

98

120

116

144

156

153

169

183

i)Land Revenue

26

38

41

54

43

55

50

50

69

75

ii)Stamps and Registration fees

429

180

57

66

73

89

105

102

100

108

iii)Urban Immovable Property Tax

–

–

–

–

–

–

–

–

–

–

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

4,366

3,826

4,880

5,472

6,359

8,921

10,112

11,213

13,064

13,537

i)Sales Tax (a to f)

3,570

3,041

4,116

4,563

5,308

7,716

8,502

9,479

11,207

11,564

a)State Sales Tax

3,570

3,041

4,116

4,563

5,308

7,716

8,502

9,479

11,207

11,564

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

–

–

–

–

–

–

–

–

–

–

ii)State Excise

250

180

198

199

207

196

213

283

330

335

iii) Taxes on Vehicles

500

535

474

600

730

872

1,226

1,230

1,300

1,400

iv)Taxes on Goods and Passengers

20

40

81

103

110

135

169

219

225

235

v)Taxes and Duties on Electricity

–

–

1

1

1

1

2

2

1

2

vi)Entertainment Tax

–

–

–

–

–

–

–

–

–

–

vii)Other Taxes and Duties

26

30

10

6

3

1

–

–

1

1

B.Share in Central Taxes (i to ix)

8,279

12,325

9,807

25,697

16,015

24,852

31,693

39,977

42,185

54,134

i)Corporation Tax

–

–

–

–

–

–

9,893

12,690

13,837

17,755

ii)Income Tax

–

–

–

–

–

–

6,008

8,517

8,688

11,149

iii)Estate Duty

–

–

–

–

–

–

–

–

–

–

iv)Other Taxes on Income and Expenditure

–

–

–

–

–

–

-2

-1

-1

-1

v) Taxes on Wealth

–

–

–

–

–

–

12

14

13

17

vi)Customs

–

–

–

–

–

–

6,183

7,558

8,065

10,350

vii)Union Excise Duty

–

–

–

–

–

–

6,565

7,215

7,034

9,026

viii)Service Tax

–

–

–

–

–

–

3,036

3,986

4,551

5,840

ix)Other Taxes and Duties on Commodities and Services

–

–

–

–

–

–

-2

-2

-2

-2

II.NON-TAX REVENUE (C+D)

1,28,083

1,31,992

1,23,887

2,03,427

1,60,105

1,91,317

2,33,655

2,46,488

2,87,241

3,21,264

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

4,394

4,836

4,393

6,091

7,790

9,682

9,114

11,948

16,056

16,505

1.Interest Receipts

300

310

172

561

327

560

522

566

600

650

2.Dividends and Profits

–

–

–

–

–

–

–

–

–

–

3.General Services

671

729

667

735

1,810

2,493

1,882

2,450

2,017

1,429

of which:

State lotteries

–

–

–

–

1,170

1,564

1,459

–

–

–

4.Social Services ( i to ix)

599

630

467

390

347

395

648

421

502

543

i)Education, Sports, Art and Culture

26

27

15

19

19

22

164

48

28

30

ii)Medical and Public Health

10

11

15

7

6

7

13

16

17

19

iii)Family Welfare

–

–

–

–

–

–

–

–

–

–

iv)Housing

477

501

225

219

218

223

221

211

319

344

v)Urban Development

–

–

131

–

–

–

2

4

–

–

vi)Labour and Employment

3

3

3

3

3

3

6

3

5

5

vii)Social Security and Welfare

14

14

13

56

3

31

16

31

21

22

viii)Water Supply and Sanitation

67

70

63

80

97

106

226

107

110

119

ix)Others

2

4

2

6

1

3

–

–

3

3

5.Fiscal Services

–

–

–

–

–

–

–

–

–

–

6.Economic Services( i to xvii )

2,824

3,167

3,087

4,405

5,306

6,234

6,062

8,510

12,936

13,883

i)Crop Husbandry

14

14

10

6

9

6

15

12

13

14

ii)Animal Husbandry

17

19

20

22

33

37

35

39

60

100

iii)Fisheries

3

3

–

–

1

4

2

1

1

1

iv)Forestry and Wildlife

250

200

354

343

388

621

595

481

694

749

v)Plantations

–

–

–

–

–

–

–

–

–

–

vi)Co-operation

2

2

97

42

84

89

92

17

6

6

vii)Other Agricultural Programmes

7

7

2

4

5

4

5

1

4

5

viii)Major and Medium Irrigation projects

–

–

–

–

–

–

–

–

–

–

ix)Minor Irrigations

2

2

1

1

3

1

–

1

1

1

x)Power

2,000

1,900

1,959

2,930

3,966

4,271

4,163

6,947

11,000

11,600

xi)Petroleum

–

–

–

–

–

–

–

–

–

–

xii)Village and Small Industries

10

11

62

25

46

130

21

30

22

24

xiii)Industries@

5

372

1

5

10

5

191

30

8

8

xiv)Ports and Light Houses

–

–

–

–

–

–

–

–

–

–

xv)Road Transport

483

605

552

575

679

734

803

837

1,056

1,297

xvi)Tourism

12

12

16

20

17

26

30

21

28

30

xvii)Others*

19

20

13

432

65

306

110

92

44

47

D.Grants from the Centre (1 to 5)

1,23,689

1,27,156

1,19,494

1,97,336

1,52,315

1,81,635

2,24,542

2,34,539

2,71,185

3,04,760

1.State Plan Schemes

37,816

41,253

34,116

47,516

52,739

43,998

82,680

85,177

90,668

1,15,283

of which:

Advance release of Plan Assistance for Natural Calamities

–

–

–

–

–

–

–

–

–

–

2.Central Plan Schemes

10,776

7,841

11,603

12,604

13,740

22,277

25,629

23,527

38,620

45,130

3.Centrally Sponsored Schemes

–

–

–

–

–

–

–

–

–

–

4.NEC/ Special Plan Scheme

1,296

1,647

2,951

2,085

2,988

2,863

3,937

4,548

4,737

4,049

5.Non-Plan Grants (a to c)

73,801

76,415

70,824

1,35,131

82,848

1,12,497

1,12,296

1,21,288

1,37,160

1,40,297

a)Statutory Grants

64,432

67,009

61,219

88,278

76,378

99,360

1,03,764

1,12,444

1,16,817

1,21,258

b)Grants for relief on account of Natural Calamities

147

154

81

166

445

287

81

742

312

322

c)Others

9,222

9,252

9,524

46,687

6,025

12,850

8,451

8,103

20,031

18,717

See 'Notes to Appendix I'.