FINANCE, REVENUE AND EXPENDITURE

A - General Services (b) Fiscal Services

(i)  Collection of Taxes on Income and Expenditure

2020

Collection of Taxes on Income and Expenditure

(ii) Collection of Taxes on Property and Capital Transactions

2030

Stamps and Registration

(iii) Collection of Taxes on Commodities & Services

2040

Taxes on Sales, Trade etc.

2045

Other Taxes and Duties on Commodities &  Services

(c) Interest payment and Servicing of Debt

2048

Appropriation for Reduction or Avoidance of Debt

2049

Interest Payments (Charged)

(d)  Administrative Services

2052

Secretariat - General Services

2054

Treasury & Accounts Administration

(e) Pensions and Miscs. General Services

2071

Pensions and Other Retirement Benefits

2075

Miscellaneous General Services

B - Social Services  (g) Social Welfare & Nutrition

2235

Social Security & Welfare

E - Public Debt

6003

Internal Debt of the State

6004

Loans & Advances from the Central Government

F - Loans and Advances

7610

Loans to Government Servants etc.

I.  Estimate of the amount required in the year ending 31st March, 2011 to defray the charges in respect of Finance, Revenue and Expenditure

Revenue

Capital

Total

Charged

2094973

738613

2833586

Voted

10945604

3000

1.1E+07

II. Details of the estimates and the heads under which this grant will be accounted for:

(Rs. in thousand)

Actuals

Budget Estimate

Revised Estimate

Budget Estimate

Major /Sub-Major/Minor/Sub/Detailed Heads

2008-09

2009-10

2009-10

2010-11

Plan

Non-Plan

Plan

Non-Plan

Plan

Non-Plan

Plan

Non-Plan

Total

REVENUE SECTION

M.H.

2020

Collection of Taxes on Income and Expenditure

00.101

Collection Charges - Income Tax
(under State Law)

44

Head Office Establishment

00.44.01

Salaries

              -  

4981

             -  

              -  

              -  

             -  

              -  

               -  

             -  

00.44.11

Travel Expenses

              -  

150

             -  

              -  

              -  

             -  

              -  

               -  

             -  

00.44.13

Office Expenses

              -  

488

             -  

              -  

              -  

             -  

              -  

               -  

             -  

00.44.50

Other Charges

              -  

106

             -  

              -  

              -  

             -  

              -  

               -  

             -  

Total

44

Head Office Establishment

              -  

5725

             -  

              -  

              -  

             -  

              -  

               -  

             -  

66

Jorethang Sub-Division

00.66.01

Salaries

              -  

1190

             -  

              -  

              -  

             -  

              -  

               -  

             -  

00.66.11

Travel Expenses

              -  

35

             -  

              -  

              -  

             -  

              -  

               -  

             -  

00.66.13

Office Expenses

              -  

75

             -  

              -  

              -  

             -  

              -  

               -  

             -  

Total

66

Jorethang Sub-Division

              -  

1300

             -  

              -  

              -  

             -  

              -  

               -  

             -  

Total

00.101

Collection Charges - Income Tax
(under State Law)

              -  

7025

             -  

              -  

              -  

             -  

              -  

               -  

             -  

00.105

Collection Charges - Taxes on Professions,
Trades, Callings and Employment

44

Head Office Establishment

00.44.01

Salaries

              -  

                -  

             -  

2290

              -  

3317

              -  

3697

3697

00.44.11

Travel Expenses

              -  

                -  

             -  

100

              -  

100

              -  

90

90

00.44.13

Office Expenses

              -  

                -  

             -  

700

              -  

700

              -  

630

630

00.44.50

Other Charges

              -  

                -  

             -  

5400

              -  

7300

              -  

6000

6000

Total

44

Head Office Establishment

              -  

                -  

             -  

8490

              -  

11417

              -  

10417

10417

66

Jorethang Sub-Division

00.66.01

Salaries

              -  

                -  

             -  

790

              -  

1462

              -  

2865

2865

00.66.11

Travel Expenses

              -  

                -  

             -  

30

              -  

30

              -  

27

27

00.66.13

Office Expenses

              -  

                -  

             -  

150

              -  

150

              -  

135

135

Total

66

Jorethang Sub-Division

              -  

                -  

             -  

970

              -  

1642

              -  

3027

3027

Total

00.105

Collection Charges - Taxes on Professions,
Trades, Callings and Employment

              -  

                -  

             -  

9460

              -  

13059

              -  

13444

13444

Total

2020

Collection of Taxes on Income and
Expenditure

              -  

7025

             -  

9460

              -  

13059

              -  

13444

13444

M.H.

2030

Stamps and Registration

01

Stamps- Judicial

01.101

Cost of Stamps

00.00.71

Judicial Stamps

              -  

284

             -  

1500

              -  

3600

              -  

1500

1500

Total

01.101

Cost of Stamps

              -  

284

             -  

1500

              -  

3600

              -  

1500

1500

Total

01

Stamps- Judicial

              -  

284

             -  

1500

              -  

3600

              -  

1500

1500

02

Stamps -Non-Judicial

02.101

Cost of Stamps

00.00.72

Service Postage Stamps

              -  

193

             -  

500

              -  

500

              -  

500

500

Total

02.101

Cost of Stamps

              -  

193

             -  

500

              -  

500

              -  

500

500

Total

02

Stamps- Non-Judicial

              -  

193

             -  

500

              -  

500

              -  

500

500

Total

2030

Stamps and Registration

              -  

477

             -  

2000

              -  

4100

              -  

2000

2000

M.H.

2040

Taxes on Sales, Trade etc.

00.101

Collection Charges

44

Head Office Establishment

00.44.01

Salaries

              -  

9497

             -  

12700

              -  

17750

              -  

19151

19151

00.44.11

Travel Expenses

              -  

500

             -  

350

              -  

350

              -  

315

315

00.44.13

Office Expenses

              -  

2157

             -  

3000

              -  

3000

              -  

2835

2835

00.44.14

Rents, Rates & Taxes

              -  

215

             -  

320

              -  

320

              -  

320

320

00.44.50

Other Charges

              -  

3260

             -  

5000

              -  

5000

              -  

4500

4500

Total

44

Head Office Establishment

              -  

15629

             -  

21370

              -  

26420

              -  

27121

27121

66

Jorethang Sub-Division

00.66.01

Salaries

              -  

3130

             -  

3205

              -  

5598

              -  

4094

4094

00.66.11

Travel Expenses

              -  

175

             -  

125

              -  

125

              -  

113

113

00.66.13

Office Expenses

              -  

500

             -  

425

              -  

425

              -  

405

405

00.66.14

Rents, Rates & Taxes

              -  

45

             -  

60

              -  

60

              -  

400

400

Total

66

Jorethang Sub-Division

              -  

3850

             -  

3815

              -  

6208

              -  

5012

5012

Total

00.101

Collection Charges

              -  

19479

             -  

25185

              -  

32628

              -  

32133

32133

Total

2040

Taxes on Sales, Trade etc

              -  

19479

             -  

25185

              -  

32628

              -  

32133

32133

2045

Other Taxes and Duties on Commodities
& Services

00.797

Transfer to Reserve Funds/Deposit Accounts

00.00.71

Transfer to the Sikkim Transport Infrastructure Development Fund

              -  

90000

             -  

80000

              -  

80000

              -  

90000

90000

Total

00.797

Transfer to Reserve Funds/Deposit Accounts

              -  

90000

             -  

80000

              -  

80000

              -  

90000

90000

Total

2045

Other Taxes and Duties on Commodities
& Services

              -  

90000

             -  

80000

              -  

80000

              -  

90000

90000

M.H.

2048

Appropriation for Reduction or
Avoidance of Debt (Charged)

00.101

Sinking Funds

60

Market Loan (1989-90 to 1995-96)

60.00.71

Sinking Fund

              -  

117300

             -  

120000

              -  

120000

              -  

120000

120000

Total

60

Market Loan (1989-90 to 1995-96)

             -  

117300

             -  

120000

             -  

120000

             -  

120000

120000

Total

00.101

Sinking Funds

             -  

117300

             -  

120000

             -  

120000

             -  

120000

120000

Total

2048

Appropriation for Reduction or
Avoidance of Debt (Charged)

             -  

117300

             -  

120000

             -  

120000

             -  

120000

120000

M.H.

2049

Interest Payments (Charged)

01

Interest on Internal Debt

01.101

Interest on Market Loans

00.00.45

Interest

              -  

666891

             -  

946100

              -  

946100

              -  

1155480

1155480

00.00.46

Interest on Power Bonds

              -  

31489

             -  

27426

              -  

27426

              -  

23363

23363

Total

01.101

Interest on Market Loans

             -  

698380

             -  

973526

             -  

973526

             -  

1178843

1178843

01.125

Interest on Special Central Government Securities, issued to NSSF against reinvestment of sums received on redemption of Special Central/State Government Securities

00.00.45

Interest

             -  

115557

             -  

110882

             -  

110882

             -  

107702

107702

Total

01.125

Interest on Special Central Government Securities, issued to NSSF against reinvestment of sums received on redemption of Special Central/State Government Securities

             -  

115557

             -  

110882

             -  

110882

             -  

107702

107702

01.200

Interest on Other Internal Debts

60

Life Insurance Corporation of
India

60.00.45

Interest

              -  

70325

             -  

67507

              -  

67507

              -  

77318

77318

Total

60

Life Insurance Corporation of
India

             -  

70325

             -  

67507

             -  

67507

             -  

77318

77318

61

General Insurance Corporation

61.00.45

Interest

              -  

240

             -  

250

              -  

250

              -  

186

186

Total

61

General Insurance Corporation

             -  

240

             -  

250

             -  

250

             -  

186

186

62

Rural Electrification Corporation

62.00.45

Interest

              -  

8160

             -  

6312

              -  

6312

              -  

15468

15468

Total

62

Rural Electrification Corporation

             -  

8160

             -  

6312

             -  

6312

             -  

15468

15468

63

National Insurance Company

63.00.45

Interest

              -  

3253

             -  

3055

              -  

3055

              -  

2858

2858

Total

63

National Insurance Company

             -  

3253

             -  

3055

             -  

3055

             -  

2858

2858

64

National Co-operative Development Corporation

64.00.45

Interest

              -  

               -  

             -  

              -  

              -  

             -  

              -  

3656

3656

Total

64

National Cooperative Development Corporation

              -  

               -  

             -  

              -  

              -  

             -  

              -  

3656

3656

65

Bank Over draft

65.00.45

Interest

              -  

                -  

             -  

1

              -  

1

              -  

1

1

Total

65

Bank Over draft

             -  

               -  

             -  

1

             -  

1

             -  

1

1

66

NABARD

66.00.45

Interest

              -  

30048

             -  

34843

              -  

34843

              -  

80020

80020

Total

66

NABARD

             -  

30048

             -  

34843

             -  

34843

             -  

80020

80020

Total

01.200

Interest on Other Internal Debts

             -  

112026

             -  

111968

             -  

111968

             -  

179507

179507

Total

01

Interest on Internal Debt

             -  

925963

             -  

1196376

             -  

1196376

             -  

1466052

1466052

03

Interest on Small Savings, Provident
Funds etc

03.104

Interest on State Provident Funds

67

General Provident Fund

67.00.45

Interest

              -  

247932

             -  

255000

              -  

255000

              -  

260000

260000

Total

67

General Provident Fund

             -  

247932

             -  

255000

             -  

255000

             -  

260000

260000

Total

03.104

Interest on State Provident Funds

             -  

247932

             -  

255000

             -  

255000

             -  

260000

260000

03.108

Interest on Insurance and Pension
Fund

68

Sikkim State Government Employees Group Insurance Scheme.

68.00.45

Interest

              -  

20583

             -  

25000

              -  

25000

              -  

25500

25500

Total

68

Sikkim State Government Employees Group Insurance Scheme.

             -  

20583

             -  

25000

             -  

25000

             -  

25500

25500

Total

03.108

Interest on Insurance and Pension
Fund

             -  

20583

             -  

25000

             -  

25000

             -  

25500

25500

03.117

Interest on Defined Contribution Pension Scheme

60

Sikkim Government Servant's Contributory Pension Scheme

60.00.45

Interest

              -  

1497

             -  

3000

              -  

3000

              -  

5500

5500

Total

03.117

Interest on Defined Contribution Pension Scheme

             -  

1497

             -  

3000

             -  

3000

             -  

5500

5500

Total

03

Interest on Small Savings, Provident
Funds etc

             -  

270012

             -  

283000

             -  

283000

             -  

291000

291000

04

Interest on Loans and Advances from Central Govt.

04.101

Interest on Loans for State/ Union Territory Plan Schemes

69

Block Loans

69.00.45

Interest

              -  

188241

             -  

175000

              -  

175000

              -  

159691

159691

69.00.46

Interest on NLCPR Loans

              -  

14452

             -  

13881

              -  

13881

              -  

13124

13124

69.00.47

Interest on NEC Loans

              -  

3966

             -  

3858

              -  

3858

              -  

3697

3697

Total

69

Block Loans

             -  

206659

             -  

192739

             -  

192739

             -  

176512

176512

Total

04.101

Interest on Loans for State/ Union Territory Plan Schemes

             -  

206659

             -  

192739

             -  

192739

             -  

176512

176512

04.103

Interest on Loans for Centrally Sponsored Plan Schemes

13

Forestry and Wildlife Department

63

Soil Conservation in the Catchment of River Valley Teesta

13.63.45

Interest

              -  

990

             -  

843

              -  

843

              -  

696

696

Total

63

Soil Conservation in the Catchment of River Valley Teesta

             -  

990

             -  

843

             -  

843

             -  

696

696

Total

13

Forestry and Wildlife Department

             -  

990

             -  

843

             -  

843

             -  

696

696

31

Police Department

60

Modernisation of Police

31.60.45

Interest

              -  

2678

             -  

2517

              -  

2517

              -  

2356

2356

Total

60

Modernisation of Police

             -  

2678

             -  

2517

             -  

2517

             -  

2356

2356

61

India Reserve Battalion

31.61.45

Interest

              -  

                -  

             -  

             -  

              -  

             -  

              -  

              -  

             -  

Total

61

India Reserve Battalion

             -  

               -  

             -  

             -  

             -  

             -  

             -  

              -  

             -  

Total

31

Police Department

             -  

2678

             -  

2517

             -  

2517

             -  

2356

2356

44

Others

65

Roads of Economic Importance

44.65.45

Interest

              -  

35

             -  

23

              -  

23

              -  

10

10

Total

65

Roads of Economic Importance

             -  

35

             -  

23

             -  

23

             -  

10

10

67

Strengthening of State Land Use
Board

44.67.45

Interest

              -  

19

             -  

16

              -  

16

              -  

13

13

Total

67

Strengthening of State Land Use
Board

             -  

19

             -  

16

             -  

16

             -  

13

13

68

National Watershed Development Programme for Rainfed Area

44.68.45

Interest

              -  

1439

             -  

1284

              -  

1284

              -  

1129

1129

Total

68

National Watershed Development Programme for Rainfed Area

             -  

1439

             -  

1284

             -  

1284

             -  

1129

1129

69

Loans for Cooperation (Women
Co-operatives)

44.69.45

Interest

              -  

4

             -  

3

              -  

3

              -  

3

3

Total

69

Loans for Cooperation (Women
Co-operatives)

             -  

4

             -  

3

             -  

3

             -  

3

3

71

Macro Management in Agriculture

44.71.45

Interest

              -  

15426

             -  

15540

              -  

15540

              -  

14357

14357

Total

71

Macro Management in Agriculture

             -  

15426

             -  

15540

             -  

15540

             -  

14357

14357

73

Interest on House Building advance

44.73.45

Interest

              -  

378

             -  

370

              -  

370

              -  

623

623

Total

73

Interest on House Building advance

             -  

378

             -  

370

             -  

370

             -  

623

623

Total

44

Others

             -  

17301

             -  

17236

             -  

17236

             -  

16135

16135

Total

04.103

Interest on Loans for Centrally Sponsored Plan Schemes

             -  

20969

             -  

20596

             -  

20596

             -  

19187

19187

04.104

Interest on Loans for Non-Plan
Schemes