GOVERNMENT OF ASSAM - State Finance … has reduced the rate to Rs. 12.00 for Brahmaputra Valley and Rs. 9.00 for Barak Valley respectively. There is no separate rate fixed for irrigated,

GOVERNMENT OF ASSAM

NOTES ON TOPICS

SUBMITTED TO THE

THIRTEENTH FINANCE COMMISSION

FINANCE DEPARTMENT

DISPUR

2008

Contents

Topic No. Items Page No.

I BASE AND RATES OF STATE TAXES, DUTIES ETC

1 1 Topic Note No. 1 Land Revenue 1 – 4

2 Topic Note No. 2 Agricultural Income Tax 5 – 6

3 Topic Note No. 3 Tax on Urban Land 7

4 Topic Note No. 4 Local taxation on land and buildings. 8 – 10

5 Topic Note No. 5 Stamps and Registration 11 – 20

6 Topic Note No. 6 VAT/Sales Tax/Purchase Tax 21 – 22

7 Topic Note No. 7 State Excise Duties 23 – 27

8 Topic Note No. 8 Taxes on motor vehicles, passengers and goods 28 – 32

9 Topic Note No. 9 Electricity Duties 33

10 Topic Note No. 10 Entertainment Tax 34

11 Topic Note No. 11 Other Taxes and Duties 35 – 38

12 Topic Note No. 12 Cesses/Surcharges 39

II. LOANS DUE TO GOVERNMENT

13 Topic Note No. 13 Loan due to Government 40

III STATE BUDGETARY POSITION

14 Topic Note No. 14 State Budgetary position 41

IV. NATURAL CALAMITES

15 Topic Note No. 15 Details of Major Calamities 42 – 44

16 Topic Note No. 16 Views of State Govt. on TOR specific issues 45 – 47

V. STATE PLAN

17 Topic Note No. 17 Status of plan schemes 48 – 49

18 Topic Note No. 18 Status of social security schemes 50 - 57

19 Topic Note No. 19 Financial resources for State Plan 58 – 60

VI. ECONOMY MEASURES AND ADMINISTRATIVE REORGANSIATION

20 Topic Note No. 20 Economy measures implemented 61 – 64

21 Topic Note No. 21 Measures of administrative re-organisation 65 – 67

VII. SUBSIDIES

22 Topic Note No. 22 Subsidies 68 – 74

VIII. NORMS FOR MAINTENANCE OF CAPITAL ASSETS

23 Topic Note No. 23 Norms for maintenance of capital Assets 75 – 82

IX. MANAGEMENT OF SRTC

24 Topic Note No. 24 Details of SRTCs, Contract and Private operators 83

25 Topic Note No. 25 Fare Structure of SRTCs 84

26 Topic Note No. 26 Motor Vehicle Tax and Passenger Tax 85

27 Topic Note No. 27 Management of SRTCs 86 – 87

28 Topic Note No. 28 Guarantees given by the State Government 88

X. POWER SECTOR

29 Topic Note No. 29 Setting up of State Electricity Regulatory Commission

89

30 Topic Note No. 30 Details of unbundled utilities 90

31 Topic Note No. 31 Tariff Slabs 90

32 Topic Note No. 32 Details of Subsidy 91

33 Topic Note No. 33 Status of Projects 92

34 Topic Note No. 34 Method of estimating the T&D losses 93

35 Topic Note No. 35 Audited Financial Statements 94 – 95

36 Topic Note No. 36 Guarantees given by the State Government 96

XI. PUBLIC SECTOR ENTERPRISES

37 Topic Note No. 37 Details of PSEs 97 – 116

38 Topic Note No. 38 Measures taken by State Govt. to improve efficiency of PSEs

117 – 120

XII. DEBT CONSOLIDATION AND RELIEF FACILITY(DCRF)

39 Topic Note No. 39 Status of FRBMA 121 – 126

40 Topic Note No. 40 Contingent Liabilities 127 – 133

XIII. TAXATION EFFORTS

41 Topic Note No. 41 Taxation Efforts 134 – 136

XIV. INTRA-STATE REGIONAL DISPARITIES

42 Topic Note No. 42 Intra-State regional disparities 137 – 149

XV. QUALITY OF EXPENDITURE

43 Topic Note No. 43 Quality of Expenditure 150

XVI. PENSION REFORMS INITIATIVE

44 Topic Note No. 44 Pension reforms initiatives 151 – 152

XVII. USER CHARGES

45 Topic Note No. 45 User Charges 153 – 161

XVIII. ADMINISTRATIVE REFORMS

46 Topic Note No. 46 Administrative Reforms 162 – 171

XIX. INTEGRATED FINANCIAL MANAGEMENT

47 Topic Note No. 47 Integrated Financial Management 172 – 174

ADDITIONAL INFORMATION ON THE STATE PSUs 175 - 178

1

TOPICS ON WHICH NOTES ARE REQUIRED

I BASE AND RATES OF STATE TAXES, DUTIES ETC.

1 Land Revenue

(a) Base and existing rates of land revenue as assessed on different

categories of rural land. Information about the rates applicable to irrigated, unirrigated and partially irrigated land should separately be given.

(b) In some States in addition to irrigation, there is a tax on commercial crops. Where the tax on commercial crops in any from is levied, details of it should be given separately.

(c) The size of holdings- unirrigated and irrigated (once/twice a year)

separately – exempted from payment of land revenue and position in this regard from time to time together with estimated loss of revenue.

(d) Any cess on land revenue whether land revenue o r any part of it is

assigned to Panchayats.

1. (a)

Land in rural areas includes mainly agriculture land, which again include

homestead and cultivable land. In rural areas, land is assessed on the basis of “Soil

Unit System” as provided in the Assam Resettlement Manual. According to the

system, soil factors are taken into consideration to calculate the unit rates.

The land is classified on the basis of its use. The classification varies from

district to district. But major classification found as per use is as follows:

1. Dry Land

(a) Bari

i. Bhal Bari (Residential Site – I)

ii. Madhyam Bari (Residential Site – II)

iii. Natun Bari (Residential Site – II)

(b) Faringati

(c) Beparar Thai (Trade Site I to III)

2. Wet Land i. Lahitoli (agriculture lands)

ii. Salitoli (agriculture lands)

iii. Bao (agricultural lands)

iv. Ahutoli or Kharma (agricultural

lands)

2

v. Jalatak (agriculture lands)

The rates of land revenue varies from place to place depending upon the

variation in economic condition, communication facilities, climate, natural conditions

etc. First of all the unit rate for group of villages homogeneous in nature is calculated

on the basis of factors fixed for each class of land and the volume of existing land

revenue. The factor is fixed on the basis of fertility and productivity of the soil and as

such, the factor is bound to vary from place to place. The factor assigned to different

classes of land is shown below :

Bari-130 to 150 Lahitoli- 130 Baotoli-120 Salitoli-135 Faringati-125 Ahutoli-

120 Jalatak-40.

A higher factor is assigned to well developed villages while a lower unit rate is

assigned to the villages which are susceptible to flood, depredation of wild animals

etc. The crop statistics market, nature of land and concomitant conditions along with

market value of products are also taken into accounts.

The Unit rate is calculated in terms of paise. If the unit in rates is 150 paise

then how the rate of land revenue per bigha is calculated for each class of land is

shown as below:

The average rate as prevailing in the State currently may be taken as 150

paise. Thus the bigha rate for each class of land comes to:

Bari = 130X 150 to 150X150 = Rs.1.95 to Rs.2.25

Salitoli = 135X150 = Rs.2.03

Lahitoli = 130X150 = Rs.1.95

Faringati = 125X150 = Rs.1.88

Baotoli = 120X150 = Rs.1.80

Ahutoli = 120x150 = Rs.1.80

Jalatak = 40X150 = Rs. 0.60.

The rates as stated above or with slight variation were prevalent in different

districts till 1997. The rate of revenue for Jalatak classes of land although comes to

Rs.0.60, but for all practical purposes it was taken as Re.1/- which was the minimum

rate of revenue. But in the year 1998 minimum rate of land revenue of Re.1/- has been

fixed at Rs.5/- in the rural areas. This has been an enhancement of Rs.4.00 over the

earlier minimum revenue of Re.1/-.

The following methods shall be adopted

Existing Rate (in Rupees) Reassessed Rate (in Rupees)

1.00 5.00

3

1.50 5.50

2.00 6.00

3.00 7.00

4.00 8.00

Thus, over the existing rate i.e. before effecting the minimum rate of revenue

as Rs.5.00, an amount of Rs.4.00 shall be added to each classes of land to calculate

the current rate of revenue of rural land.

At present this minimum rate of land revenue is realized from the land holder

in all rural areas of Assam barring the following exception :

1. Assessment of land revenue of trade site land : The assessment of trade site

land of rural areas has been made at the rate of maximum 10 times of the rate

of homestead land.

2. Assessment of land used as brick kiln : State Government from time to time

has fixed the rate of revenue of lands where brick kilns are set up. The present

rate is Rs.2.50/- per cubic ft. of land plus maximum 10 times of the rate of

highest class of land in the vicinity.

3. Assessment of Industrial Land : According to Rule 16 framed under Section

26 of the Assam Land Revenue Reassessment Act.,1936 as amended and as

per Section 256-B (i) of the said Act., the industrial land of rural areas are

assessed. The minimum rate is fixed at Rs.500/- per bigha.

ASSESSMENT OF TEA LAND

Prior to 1997 the rate of land revenue on tea gardens varied from district to

district and even from garden to garden. The rate of land revenue on tea garden land

prevalent prior to 1997 was as below :

(Per bigha)

1. Goalpara and Cachar Rs. 0.30 to Rs.

0.35

2. Hailakandi, Kokrajhar, Rs. 1.20 to Rs.

1.70

Jorhat, Sibsagar, Dhubri

3. Golaghat, Morigaon, Nogaon Rs. 2.15 to Rs.

2.75

Kamrup , Barpeta, Tinsukia and

Dibrugarh

4. Lakhimpur, Karimganj, Darrang Rs. 3.10 to Rs.

4.00

Dhemaji, Nalbari, Sonitpur

But in 1997 State Government amended the Assam Land Revenue

Reassessment Act, 1936 in order to enhance the rate of land revenue on tea land to a

maximum of 30 times the above land revenue. Accordingly, State Government has

fixed flat rate of land revenue on tea lands @ Rs. 15.00/- per bigha in Brahmaputra

Valley and @ Rs. 10.00 per bigha in Barak Valley with ex-post facto effect from

01.04.1990. Later on vide letter No.RSS.351/91/339 dt.27.10.1999, the Government

4

has reduced the rate to Rs. 12.00 for Brahmaputra Valley and Rs. 9.00 for Barak

Valley respectively.

There is no separate rate fixed for irrigated, un-irrigated and partially irrigated

land in rural areas.

1.(b)

The Government of Assam introduced an Act, viz, Assam Taxation (on

specified land) Act, 1990 to levy a tax on the productivity of some special land

bearing green tea leaves. The Act, came into force with effect from 01-01-1990.

The annual productivity of this land is measured by the green tea leaves it

produces annually. The rate of tax was originally fixed at 18 paise per Kg. of green

tea leaves produced. The tax is paid by the tea estates on the basis of their annual

production of green tea leaves.

With effect from 01.04.1997, the rate of tax was enhanced to as follows:

1. For Assam @ 20 paise per Kg. upto 40 hecters.

2. For Brahmaputra Valley tea

garden

@ 30 paise per Kg. exceeding 40 hecters.

3. For Barak Vallley tea garden @ 27 paise per Kg. exceeding 40 hecters

Again with effect from 01.04.1998, the rate of tax is enhanced to 32 paise per

Kg. for Assam Valley tea gardens and 29 paise per Kg. for Barak Valey tea gardens.

1. (c)

Holding of land in the State has not been demarcated in irrigated and

unirrigated for fixation of land revenue and hence the reply may be treated as nil.

As per State Government’s executive order No.RSS.514/2005/4 dated

09.12.2005, all agricultural lands with size up to 6 bighas are exempted from

payment of land revenue with effect from 2005-06 and in lieu of that Re 1 per bigha

is allowed to be paid. These six bighas of land also include homestead land and the

land used for allied agricultural pursuit. The annual monetary value of land revenue

and local rates collected is around 12 crore. Majority (around 80%) of the agriculture

land holdings are below 6 bighas. The ceiling law limits maximum land holdings to

50 bighas. Therefore, on rough estimates, the loss in term of revenue will be around

Rs.8 to Rs.10 crore.

1. (d)

No cess has been levied on the land revenue by the State Government.

There is State Act for assignment of land revenue to Panchayats. However, as per 26

Section of the Assam Panchayat Act, 1994, the Gaon Panchyats are entitled to get a

share of land revenue and local rate collected by Government of Assam as per rates

recommended by the State Finance Commissions. The First and Second State Finance

5

Commissions did not recommend assignment of the share of land revenue in view of

global transfer of aggregate tax revenue. In view of this, sharing of land revenue was

done on an adhoc basis and the amount transferred was very nominal varying between

rupees ten to fifteen lakh annually. Moreover, it also lacked certainty, as the payment

was not regular throughout the year. In view of the implementation of global transfer

of taxes out of the net aggregate tax revenue collection of the State Government from

2008-09, the assignment of the share of land revenue to the Panchayats as per Assam

Panchayat Act, 1994 is required to be abolished by an amendment to the Act.

~~ 0o0 ~~

�TOPICS ON WHICH NOTES ARE REQUIRED


2 Agricultural Income Tax

(a) Base and existing rates (i.e. in 2005-2006 of agricultural income tax on (a) plantations (tea, coffee, rubber, cardamom, etc.) and (b) non-plantation crops. Procedures for assessment and basis of collection ( i.e. whether on returns of income or certain flat rates per acre/standard acre/hectare).

(b) Changes made in the base/rates during each of the last three years ending 2006-07, indicating the likely yield in the year of change and the full year.

� �� ! �� "##$ #% �� &'�� ( �#) �� *��( �$) �� *�� "#) �� $) ��

Procedure for assessment and the basis of collection:- �� &�� +�&�� %� � � �� &�� ,�� ( -#'%# �� .�� /�� -#) � � � �� %#) �� &��

� There is no provision of flat rates per acre/standard acre / hectre in Assam Agricultural

Income Tax Act, 1939.

��

The rates of tax under Assam Agricultural Income Tax Act, 1939 are prescribed for two

categories of assessees namely companies and other than companies. There has been no change

in rates for Agricultural Income Tax during last three years ending 2006-07. The following tables

will show a picture of present rates effective from 1998-99.

For Companies �� Other than Companies �� !��"��#""� $�� %��&� �� %��&��

�� %��

'' �� ''


3 Tax on Urban Land

(a) Base and prevailing rates of tax from 2006-07 onward (year-wise) if any, on non-agricultural land in urban areas in the form of urban land tax or ground rent or premium for conversion of agricultural land to non-agricultural uses.

(b) The base and tax rate of the above in 2005-06.

� �� !�� "�� #�� #�� $ � �� %�� &'( �� " � � ��%�� ')( � � �� " �� " � �" ��#� �� #�� #�� % �� " � �" � * +�"�� % �� #�� ,#�� * �� )�))) #�� ,�� "�� " "�� -�� &' �� .�� " � +��#�� /�� The conversion from agricultural to non-agricultural uses is liable to payment of revenue

in the higher side that Deputy Commissioners in the districts can realize. On conversion of

agricultural land to non-agricultural land no premium is assessed, but the land revenue is

enhanced. The conversion of agricultural land up to the trade site is a simple procedure and the

Deputy Commissioner of the District is empowered to order such cases. But if the agricultural

land is to be converted to commercial and industrial site, then the Deputy Commissioner is to

submit report to the Director of Land Records, who in turn give wide publicity inviting objection

from interested persons about such conversion and then takes hearing. Thereafter, the case is

forwarded to the Government and then the Government notifies the conversion in the official

gazette. 00 ))) 00



4. Local taxation on land and buildings.

Base and prevailing rates of local taxation on land & buildings with brief account of procedure for valuation of property, assessment and appeal and revision against assessment and revenue from such taxation f rom 2002-03 to 2006-07.

�� !�� "#$�% $�% �& �� '� �� (()� �� *�� '� �� $*'%�� +�� )�$"%$�% �& �� '� �� $,� � ��% +�� "--"�"�

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� �� &�� $�% � �� & �� 3�

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�� !"#� � �� $%&� � �� '�� (� � �� "�� "� �� !�� "�� #�� %�� #�� )� &�� )� �� %�� * �� +� �� %�� ,� �� )� � � �� -�� "�� #�� ./ �� !�� )� &�� 01/ �� %�� #��

-� �� %�� #�� )� &�� 2� �� %�� #��3��)� &�� *�� %�� ,� )� � �� $�� 3�� -� �� 4�� )�� )� � �� )� �� 5�,6 �� )�� )�� 7� �� +� �� %�� ,� � �� 4�� !�� 8� &�� +0�� )�� 97 �� 8� : �� 4�� + ,/ 5�� 6 �� 2 �� )� � � � �� %�� )�� )�� )�� )�� 0,/ �� +�506 �� %�� ,� �� )� � �� $�� )�� 4�� / �� 7� �� +� 506 �� +� 5�6 �� %�� ,�

�� !"�� # �� $��%�� %�� %�� % & '�� %�� (�� %�� ) � �� % �� '�� %�� %�� ' (�%� �� %�� * � �� (�� +%%�� %�%�� +��%� � ,�� +��%� � �� -�� $��%�� (�� %�.�� +%%�� -�� $��%�� - �� $�'�� +�� $�'�� +�� *� �� '� ��%�� "�� /�� (�� (�� 0�� 1 0�� ,� �� 2�0,3 � �� '�� %�� % �� (�� 0�� ,� �� 2�0,3 �� '�� %�� $�'�� +�� #�� * �4 � �� % !�� 0�� +�� *5 6� �� 5�4 �� '�� % �� 0, �� 4 �� %�� (�� 0, �� %�� 6 �� %%�� 5�4 �� 0, �� '�� 6 �� 7 �4 �� (�� ' �� $�'�� +��

�� !�� "��

�� #$% �� &'( �� )� #*% �� &'( �� )�� 7.5% annually in general on the ARV if water supply is available by the side of the

holding, but no water pipe connection is installed to the holding. 10% annually on the

ARV having water pipe connection installed to the holding.

(c) Scavenging Tax

2.5% annually on the ARV having scavenging services from Guwahati Municipal

Corporation.

(d) Light Tax

1% annually on the ARV providing for defraying expenses necessary for lightening

of the city.

(ii)Urban Immovable Property Tax

3% of the ARV annually.

The existing procedure of collecting property tax is on quarterly basis in a year and

the Urban Tax is on yearly basis. �� ) �� +�� ,�� ) �� !�� -$$-.$/ � -$$0.$1�� 2 � �� !�� 3 �� ,� �� !�� &�� !�� &�� &�� !�� &�� -$$-.$/ --04 4$1 #/0- #560 1-* ##-#-$$/.$6 -6-5 41# #6*1 #44* 5/6 ##0#-$$6.$* -01$ #$05 #0$- -##* 441 ###5-$$*.$0 -5$6 ##-# #05/ #6*/ #$#/ 66$-$$0.$1 -540 ##*5 #1/5 #0** #$10 *14�� $"�"$ ��

i

TOPICS ON WHICH NOTES ARE REQUIRED I BASE AND RATES OF STATE TAXES, DUTIES ETC.

5. Stamps and Registration

Brief note on prevailing rates of (i) stamp duties, and (ii) registration fees on important items/transactions (like conveyance deed) with a brief description of arrangements for checking under-valuation of proper ties from evasion of stamp duty.

�� !�� "�� #� !�� $�� "�� $�� "�� %#!

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ii

� �� ! �� "�� "�� ! ��"��!��#�! ��! ��! �� #� �� #�� #� �� "�� "�� "�� $%�� &�� '�� '�� # �� (�� )�� ! �*�+� ��, �� "�� "�� "�� "�� "�� '��#� �� '�� "�� "�� %�'�� '�� #� �� '�� "��

�� ! ��'�� "�� -� �'��$�� &�� "��"�� '�� '�� '��! �� ! � .�� /�� ! �� ! � �� - �� ! �� "�� ! � �� - �� "�� /�� 0�� - ��1 �� 2�%-3� �� '��"�� )�� 4�� !�53 �&��

iii

�� !�� "#� ��$ �� %� &�� "�� $ �� ' ��(� &�� "�� $ �� &�� &�� &�� &�� )��

*�� &�� "#�� '$ �� +�� ,�� -� &�� + �� + ��

� � &�� .�� "�� $��

�� &�� /��

� %��

23 Conveyance (As defined by Section 2(10) not being a

Transfer charged or exempted under No.62.

� 0 �� +�� 0�� 24 Copy or extract certified to be true copy or extract by

or by order of any public officer and not chargeable

under the law for the time being in force relating to

court fees.

(i) if the original was not chargeable with duty or if the

duty which it was chargeable does not exceed two

rupees.

��

iv

(ii) in any other case not falling within the provisions of

Section 6-A.

��25 Counterpart or Duplicate of any instrument

chargeable with duty and in respect of which proper

duty has been paid.

(a) if the duty with which the original instrument is

chargeable does not exceed two rupees

�� (b) in any other case not falling within the provisions of

Section 6-A.

��26 Customs Bonds

(a) Where the amount does not exceed Rs.1000 ��

(b) in any other case. ��

28 Delivery order in respect of goods Rs.5

29 Divorce instrument of, that is to say, any instrument

by which any person effects the dissolution of his

marriage

Rs.50

30 Exchange of property The same duty as on

Conveyance (No. 23) for a

market value equal to the

market value of the property

of greatest value as set forth

in such instrument

33 Gift instrument of not being a settlement (No.58) or

will or transfer (No.62)

-do-

34 Indemnity Bond The same duty as security

bond for the same amount.

35 Lease-including an under lease or sub-lease and any

agreement to let or sub-let :-

(a) Where by such lease is fixed and no premium is paid

or delivered.

(i) Where the lease purports to be for a term of less than

one year.

The same duty as a Bond

(No-10) for the whole

amount payable or

deliverable under such

lease.

(ii) Where the lease purports to be for a term of not less

than one year but not more than five years

The same duty as a Bond

(No-15) for the amount or

value of the average annual

rent reserved.

(iii) Where the lease purports to be for a term exceeding

five years, and not exceeding ten years.

The same duty as a

Conveyance (No-23) for a

market value equal to the

amount or value of the

average annual rent

reserved.

(iv) �� !�"#$% �� &�� '�� (v) �� !�"#$% ��

v

�� !� �� !� �� "�� "�� "�� !� �� "�� "�� "�� !� �� !� �� "�� "��

vi

�� !� �� "# �� $� %"& ��

$� %'"( )�� *�� +�� ,�� -#� -. �� -& �� +�� *�� /(%# $� -''�� $� %''0' )�� 1�� 1�� 2�� 3� #��4�� 4�� 3� /#�� )�� +�� 3� 0/��

vii

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�� (�� &BBB �� C�� &BBB �� D��&� E�� C�� #�� F�� E�� F�� (�� &GG" �� (��$��H F�� (�� &GGD �� (�� IEI �� &GG"(�� IEE �� &GGD�!� F�� $$ ��C�� D! ��$ (�� B� �� J��$�� C�� $)��$$� �� $�� &�

D" �� K�� #�� (�� J��$ �� $� �� $ �� C�� $�� )�� # �� #��$� �� C�� $��)�� &B�BBB �� $�� # ��

viii

�� ! ��" #�� $�� %�&�� $� ' #�� &�(�� ( �� )� �� *��& %�&�� &&� �� *��& �� && �� )�� %� � �&)�� '�� +�� ( ��(�� %� � �� %��&�� ,�� (�� (��&� �� ( �� && �� - �� && �� &� �� +�� &�� & �� %�� &�� ,�� ( �� ( �� &&�� && ��- �� %�&�� && �� &��&�� & �%�� +�� & � � �� ( � �� %�� .�%�& .��- � ��)� �� ( � �� )�� *�� )� ��*��&� �,�� && �� ,�� / �� '�� +�� & �� ,�� #�� $�� $� 0��&�� )� � �&� (� ��/�- �(�� &��( �� #��&� �� 1 ��)� �� !��- ��( ��,�� +�� ,�� &� �� ( ��

ix

�� !��"#� � �� $�� !��##�� $�� %� �� &�� %�� !�� ##�� $�� %�� &�� %�� !��'##�� %� �� $�� %�� %�� (�� )� �� *��%�� + �� !��##"' !� �%�� ,�� + �� -�� -�� !��### .�� %�� (�� )� �� *��%�� %�� !��/#"" !�� + �� %�� !��### .�� 0�� %�� !�� !��"#"1 �� 0�� ,�� 2�� -�� %�� %�� !��### .�� 0�� !��"#"� ��

x

� �� !" #�� $!% #�� &�� '�� (�� ) �� (��!� �� &�� (� �� (�� *�� *�� )�� !+ �� ,� �� - � � �� (� �� (�� (� ��- �� .%$� � � �� - �� -(�� ) �� !$ '�� /�� $ ��

The rates of registration fees remained unchanged for long 33 years from 1956 to 1989.

The said fees were last enhanced vide Government Notification No. REGN. 43/86/68

dated 07.12.1989, which came into force with effect from 01.01.1990.

1. Ordinary fees.

(A) The fees of the registration of the documents described below shall be regulated on

an ad valorem basis calculated according to the value of right, title and interest affected in

the transaction.

Rate of Registration fees under Table of registration fees 1(A) are as follows:

xi

Value of Property Registration Fees

1 Where the value does not exceed Rs.500 Rs.10

2 Where the value exceeds Rs. 500 but does not exceed Rs.1000 Rs.15

3 Where the value exceeds Rs. 1000 but does not exceed Rs.10,000 Rs.20 per thousand

4 Where the value exceeds Rs.10,000 but does not exceed Rs.20,000 Rs.25 per thousand





9 Where the value exceeds Rs.90,000 but does not exceed Rs.1,50,000 Rs.55 per thousand

10 Where the value exceeds Rs.1,50,000 but does not exceed Rs.3,00,000 Rs.65 per thousand

11 Where the value exceeds Rs.3,00,000 but does not exceed Rs.5,00,000 Rs.75 per thousand

12 Where the value exceeds Rs.5,00,000 Rs.85 per thousand

Registration fees are realized on the following important documents as per rates

mentioned above.

Conveyances / Re-conveyances, bills of sale, deeds of Gift or dowers settlement, deeds of

Partition, Leases, deeds of Mortgage or instruments of further charge, Bonds of all kinds

including indemnity and security bonds, assignments of any interest secured by a bond or

mortgage deed, policies of insurance, Bills of exchange and promissory notes, and generally all

other documents, viz., as acknowledgement or ordinary receipts for money received, certificates

of sale, award directing a partition, declaration of trust of the nature of settlement, deeds of

exchange of property, and transfer of lease for a consideration etc.

Brief description of arrangements for checking under-valuation of properties from evasion

of stamp duty.

It is a fact that in the absence of appropriate measures to check under-valuation of

property people often tend to conceal their actual value of the properties in transaction so as to

evade stamp duty and registration fee resulting in loss of Government revenues.

To check under-valuation of properties in transaction, Government of Assam vide

amendment to the Indian Stamp Act, 1899, called the Indian Stamp (Assam Amendment) Act,

2004 effective from 17th

September, 2004 inserted a new Section in the Indian Stamp Act, 1899

as Section 27-A after section 27 and empowered the Registering Officers to inform the collector

of the district about under-valuation of property mentioned in the deed. The Section 27-A is

produced below :

(1) If the Registering Officer appointed under the Registration Act, 1908 while registering any

instrument of conveyance, exchange or gift has reason to believe that the market value of

property as fixed by the Government/Collector of the district, which is subject matter of

conveyance, exchange or gift has not been truly set forth in the instrument, he may after

registering such instrument, refer the same to the Collector for determination of the market value

of such property and the property duty payable thereon.

(2) On receipt of reference under Sub-Section (1), the Collector shall, after giving the parties a

reasonable opportunity of being heard and after holding an enquiry in such manner as may be

prescribed by rules made under this Act, determine the market value of the property, which is

subject matter of conveyance, exchange or gift and the duty as aforesaid, and thereupon the

difference, if any, in the amount of duty, shall be payable by the persons liable to pay the duty.

(3) The Collector may, on his own motion or otherwise, within two years from the date of

registration of any instrument or conveyance, exchange or gift not already referred to him under

sub-section (1) call for and examine the instrument for the purpose of satisfying himself as to the

correctness of the market value of the property as set forth in the instrument, which is subject

matter of conveyance, exchange or gift and the duty payable thereon and if after such

examination he has to believe that market value of such property has not been truly set forth in

the instrument, he may determine the market value of such property and the duty as aforesaid,

and thereupon the difference, if any, in the amount of duty, shall be payable by the persons liable

to pay the duty.

xii

Provided that nothing in this sub-section shall apply to instrument registered before the

date of commencement of the Indian Stamp (Assam Amendment) Act, 2004.

(4) Any person aggrieved by an order of the Collector under sub-section (2) or sub-section (3)

may prefer an appeal to the Civil Judge of appropriate jurisdiction and all such appeals shall be

preferred within such time and shall be heard and disposed of in such manner as may be

preferred.

Explanation :- For the purpose of this Act, market value of any property shall be estimated to be

the price which in the opinion of the Collector or the Civil Judge of Senior Division as the case

may be, such property would have fetched or would fetch, if sold in the open market on the date

of the execution of the instrument of conveyance, exchange or gift.

Apart from above, the State Government has taken steps for implementation of the

Objective Valuation Method (OVM) for fixation of the value of the land of the town areas and

the rural areas. In this connection, the Revenue and Disaster Management Department of the

State Government issued instructions with guidelines vide letter No.REGN.61/2005/92 dated

30.11.2006 to all Deputy Commissioners (except Two Hills and BTAD Districts under Sixth

Schedule) and all Sub-Divisional Officers (Civil) to constitute a District Level Land Valuation

Committee in each district and to fix the zonal valuation of the land with their respective

jurisdiction. The zonal valuation of land has been approved and notified by the Department in

respect of Sibsagar and Tinsukia Districts. Once this objective valuation of land is fixed, the

assessment of the stamp duty shall be on the market value of the land so fixed and it will not be

possible to evade stamp duties and registration fees at the time of transactions.

~ 0:o:0 ~

i

TOPICS ON WHICH NOTES ARE REQUIRED I BASE AND RATES OF STATE TAXES, DUTIES ETC.

6. VAT/Sales Tax/Purchase Tax

VAT

(a) Impact of introduction of VAT on the Revenue of the States;

(b) Yearwise compensation availed and impact on Sta te finances;

(c) Expected impact of changes in CST.

(a) Impact of introduction of VAT on the Revenue of States:

Prior to introduction of VAT, the average annual growth rate of AGST in last years was

24%. However, after introduction of VAT with effect from 01.05.2005 the rate of growth has

reduced. As can be seen from the Table below the rate of growth of was 22% in 2005-06, 10% in

2006-07 and 19% in 2007-08 including VAT on tobacco. Thus, after introduction of VAT, the

rate of growth of tax collection has reduced.

VAT collection during last 3 years

(Rs.in Crore) Acts 2004-05 2005-06 Growth in

2005-06

over

2004-05

(in %)

2006-07 Growth in

2006-07

over

2005-06

(in %)

2007-08

(Provisional)

Growth in

2007-08

over

2006-07

(in %)

(a) Gross

VAT/AGST

1553.55 1781.38 15 2015.36 13 2229.78 11

(b) No-

VAT items

791.94 853.31 8 991.25 16 1012.32 2

(c) Net

VAT [(a)-

(b)]

761.61 928.07 22 1024.11 10 1217.46 19

(b) Year wise compensation availed and impact on State finances:

For the year 2005-06 compensation of Rs.24.15 crore (100% of the shortfall) has been

received from Government of India. For the year 2006-07 proposals for compensation of

Rs.113.39 crore (75% of the shortfall) has been submitted to the Government of India. But the

amount has not yet been released. The proposal for compensation for the year 2007-08 is under

preparation.

(c) Expected impact of changes in CST.

The CST revenue was Rs.550.49 crore in the year 2006-07 as compared to Rs.2015.36

crore VAT revenue i.e. 27% of VAT revenue. The State of Assam has lost considerable revenue

on account of reduction of rate of CST from 4% to 3% with effect from 01.04.2007. The CST

revenue collection in the year 2007-08 was Rs.443.15 crore. A proposal for compensation for

Rs.155.47 crore has been submitted to the Government of India. However, the Government of

India will deduct Rs.41.66 crore from compensation payable on account of abolition of ‘D’

Forms. The State of Assam is not going to earn any extra amount on account of abolition of ‘D’

Forms, since hardly any Central Government Department makes inter-State purchases from

Assam.

ii

The rate of CST has been reduced from 3% to 2% with effect from 01.06.2008. The rate

will be further reduced to 1% with effect from 01.04.2009. The estimated loss in 2008-09 will be

about Rs.380.00 crore and Rs.680.00 crore in 2009-10. After bringing down CST to 0% with

effect from 01.04.2010, it is estimated that there will be a loss of Rs.1070.00 crore to the State.

Thus, reduction of CST is going to cause huge loss to the State.

It was proposed that Government of India would pay compensation for three years for

reduction in rate of CST. For the first five months of 2007-08, Government of Assam received

Rs.70.89 crore as compensation for reduction of CST. But compared to the amount of the

revenue loss on account of reduction of CST rate, the compensation is very meager and it is not

going to make up 100% loss of CST. It was stated that Goods and service Tax (GST) would

come into force from 01.04.2010, and this would take care of loss on account of reduction of

CST. Going by the progress made till now in implementation of GST, it is apprehended that GST

is not likely to be introduced as planned earlier. Therefore, it is necessary that Central

Government should provide for loss on account of CST after lapse of three-year period. This is

very important for backward States like Assam specially when the ratio of CST to VAT revenue

was as high as 27% in 2006-07 before the reduction in CST started.

~~: O:o:O: ~~

i



7. State Excise Duties

(a) Base and prevailing rates (in 2006-07) of State Excise Duties. Present system under which excise revenue is collected. Role of the Government in manufacturing, distribution and pricing.

(b) The present excise policy and changes during the last five years with financial implications, thereof

�� !�� "�� #��$�%�� &"'#$(� �� )�� !�� "'#$ ��

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506 R ,4STNEU K-A OPOS5006 <-3= >--4 >ABC ,4STEU.B ,4S VEU K-A OPOW @/A0-4>ABC4JBK .B 4JBKS5/6 ,4SDNNNNEU5Q6 ,4SDMNNNEU

ii

��

�� !��

� ��

"�� # �� $ ��% �� # ��#�� # &�� # "�� # "�� # �� "�� # �� "'��%�� # �� (�� # � % �� #�� '� )�� # #�� *��#�� '� +,�� # �'�� -�� %��# � # �� "�� # #�� ./001 �� "�� # � �� ./21 � �� "�� % ./21�� # ��'� "�� # &��

��3��4��3��4��4�� 4�� 5�� # (&0�� 6 �� 7�� #43 %�� # (&0� �# 5�� '� 6 �� '� ��4�� #(&0� �# 43 %�� # 5�� '�� 43 � � ��

iii

�� !�� "#$!�� %!�� &��"#$ !�� %!��& �� &�� !��'$�� &�� '$�� !�� "#$!�� %!�� &��"#$ !�� %!��

�(#'))*+�� (')(,- !�� (.)()) !�� (-)()) !�� (//0('# !�� (#'#()) !�� ('*+ !�� ( #)*+ !�� & �('*+ !�� (0*+ !�� (0*+ + 12�*�� ("*+ + ��*�� ("/(., !�� (',(), !�� (.,(." !�� (//#(,3 !�� (#"-(-) !�� ('*+ !�� (#)*+ !��

iv

�� &��

�� &�� !�� "�#��

&�� &�� %�� &�� $�� !�� %�� $�� &��' �� '�� (� �� %�� )�� *�� +�� + �� ,�� !�� ,��-�� +�� (�� %�� )�� *�� +�� ,�� !�� &�� %�� +� ��'� �� ( �� .+�� !�� & �&��(�� & /�� (��

�� &�� '� !�� )��( !�� +�� !�� %��+�� %�� &��' ��'� �� - ��&�� &��(�� -,�� (� �� %�� . 0� �� +��

v

��

�� !� �� " ��"� �� #�$� � ��

�� &�� % ��

�� !� �� &� �� !�� " ��'�� &�� % �� !� �� !�� !� �� " �� !� �� %� ��

vi

��

�� !�� "�� #$"% �� &��' �� $�(�� )$�� (��*��

1. +�,�� !�� ' �� ' �� 2.

�� !�� ' �� 3. �� '�� '�� &��' �� #$"%�4.

�� -�� !�� -�� !�� &�� .�� !�� -�� .�� 5. /�� -�� (�� ' ��' �� /�� /��0�123453364��###4 637 ��6841437� ��(�� /�� /��0�691453314��##4 6: ��694;437 �� $��&�� (�� /�� /��0�76453374: ��6948437� "�� <�� =>?@A?B@A@CDEFFG HGIJKLJKMJKMNOPQ HGIRKSLKRTKJUJPQ HGIRKLUKURKVRUPQ Q HGIUKRUKORKNMJPQ�� WXYE@AFHFZ@GCX?C@Y[EFFG Q HGIJUKSSKSSSPQ HGIJJKSSKSSSPQ HGIJRKSSKSSSPQ HGITVKSSKSSSPQ

vii

��

(E) The year-wise collection from excise duties from 2002-03 to 2006-07 are indicated

below:

Year Amount (Rs in crore)

2002-03 121.67

2003-04 129.29

2004-05 144.06

2005-06 160.40

2006-07 174.88

2007-08 190.67

~~: O:o:O: ~~

i



8. Taxes on motor vehicles, passengers and goods

(a) Base and prevailing rates of taxation on motor vehicles and taxes on passengers and goods, including entry tax, road tol l etc.

(b) A note on rationalisation of motor vehicle taxes adopted in the recent past. �� ! "�� #$ �� %�� %�� %�� &' �� #((# �� #((# �� %�� )&' �� #((* �� #((*$ �� %�+�$ �� $ ,�%�� -�� . �� -$ / �� 0�� 1�� 2��0�� 3�� 1�� 4��$��

/�� -�� -�� $ 3� �� -�� %� %�� %�� -�� %�� $��

5�� $�$ �� 6�� $ �� ,�� %�� %�� $#$ �� "�� 3�� 3��$ �� "�� $�$ �� $�� ! �� #((* �� !"�� # �� %�+

ii

�� !�"�� #$�� %�� &�'� &$( �� )* +�$�� &$( �� !��+ *+�$�� $ �� )*+�$��)� ,�- ��. ��$��/�01,2�3�-4"�� !�"��,$- %��5��$� �� 3�� #��6�77 �$8"� 69 � �"� ��5��$� �� #��*777,:- %��5��$� �� 3�� #��)*�77 �$8"� 19 � �"� ��5��$� �� #��;777,�- %��5��$� �� $:�!� #��)*�77 �$8"� *9 � �"� ��5��$� �� #��)7<777,0- %��5��$� �� $:�!� #��=7�77 �$8"� ;9 � �"� ��5��$� �� #��)=<777,�- %�0 !�"�� >3��5 �� :� ��5��0 �� $'�� $�� ' $��"�� ?�$�� %�� '� �$( �� :� �(�0 $ �� $��.��5 $0��$�� $� �"� �$�� ;9 �� $��3' � �"� �$( �$+$:�� $ ��. !�"�� "��$'� �$��5��+ $� �"� �3�� @�A� B��$� !�"�� "� � �� "� ��'�0 �� $�0 C��$� D�!��'��EF�0��$8��5<."� $�� '��5 �� "� ?�$�� '��$��+ �� $�� $�� (�'��0 ��' �$+'�� $(<��!�0�0 "� "$� �$�0 �"� �� '� �$( � �"� !�"�� "�� ?�$��,G- %�� '� �$( �� $��/�0 &.�4"�� H &"��4"��. !�"�� :� ��5��0 �� "� �� '� #$�� '� &$( �� )* +�$�� &$( �� !��+ *+�$�� $ �� )*+�$��) I�� "$� J* K5�� 3��$0��.��5"� L #��)*77�77 #��*77= 2��' J* K5�� M7 K5�� F��$0�� .��5"� L #��=*77�77 #��;776 2��' M7 K5�� )6* K5�� F��$0��.��5"� L #��6*77�77 #��)7771 N�� "$� )6* K5�� #��1777�77 #��)777* &"��4"�� #��6*77�77 #��)777J &�$�� E ��0� �$� $��$�"�0 �� =E6."�� L #��)777�77; %�0 O�"��< ��>3��0 �� :� ��5��0 ��$�� ' $��"�� ?�$�� %�� '� �$( �� :� �(�0 $ �� $��.��5 $0��$�� $� �"� �$�� ;9 �� $��3'� �"� �$( �$+$:�� $ ��. !�"�� "��$'� �$��5��+ $� �"� �3�� PQR STU VWXU VYZ [\] ^ PV_]UUR `_UUaUb c\XXU]cWYa dU_WcaUe PfYeeUTgU] h i\\be jU_WcaUR [\]kU]W\b \[ VUT lUY]e Ya\Tg `WV_ V_U kU]XWV V\ ]mT [\] n lUY]e P\kVW\TYaRo p[VU] UZkW]l \[ qr lUY]esYTTmYa VYZ YkkaWcYtaU YV V_YV VWXU `Waa tU YkkaWcYtaUoPWR uU` dU_WcaU V\ tU ]UgWeVU]Ub WT V_U vVYVU[\] V_U [W]eV VWXUo qrw \[ V_U \]WgWTYa c\eV \[ V_U dU_WcaUo

iii

�� ! �" �# $� %�!�& %��' ((#)��* &�+'�,� ��#� � �-� ' �� #% ./ +�' ��0� #%�-� � ! + 1 $(� %#' ��) 2�-�,(� #% �-�" �� , ��*#'1 � �-� ,0''�� ,#"� +'�,�"0$3�,� �# � !��0� &�+'�,� ��#� #% 45/�6� 7 �� 7 �� 8�� 7 �� 9 � �� 7 ��

: ��; � <= > �� ? @� � � �� = � �� A�� B�� A�� = �� B �� CD � �� E� �� A�� F � �� B� �� G� � �� G�B �G ��

HHI JKLLMNOMP QMRSTUML VLMW XYP ZY[[MPTSKU \VP\YLML]6 �� A�� ^�� _�� ^��` :�� > � �� G� �� 7��àaa�aa 7��>aa�aa< :�� ?� �� b � �� G� �� 7��<aaa�aa 7��baa�aa> ? G� �� G�� b � ��

7��<Cca�aa 7��Cca�aa? ? G� �� G�� b � ��

7��caaa�aa 7��`>ca�aac d �� G�� C � `< � �� 7��baaa�aa 7��`baa�aab d �� G�� `> � >a � �� 7��eaaa�aa 7��<<aa�aaC d �� G�� >a � �� 7��eaaa�aaf7��ga�aa �� B� >a� 7��<<aa�aaf7��<>�aa ��

iv

�� !�� ! �� "#� �� $��% �! &�� '�(��$� �� (�� )*� +�� , �-,��%��.��+��-/��0��$�� ! �� +��0��+�� $��! �%%��

�� #�� #�� 1�� 2�� +2��3334 5678596:;�� $ �� #�� <��! �� (�� %�� + )� ��.�� + �� %�� + )� � �� %�� )� � ��+�� %�� )� � ��+�� 3= 5673>?6@ A67BC DE 5678596:F G??H: ?584;� I�� .�� + )�%�� -�� J��! �� +�� .-��* )� �� K�� )��% �� )�� *�� L� (�� %�� )� �� + �� %�� )� � �� %�� )� � �� +�M �$ �� $�� K��2��

�� .+�M �$ �� $ �� K�� %�� )� � ��0�� $�� ! �� $ � )� � ��+�M �$ �� $�� K��2�� 0��+�� $�� ! �� $ � )� � ��+�M �$ �� $�� K�� =3 =NOPQRN@ S@NT UVW QXWWPXYN VU YVVT@ VZ OPWN ;� #��[�% �� ! � )� � �� -��

v

� �� ! "��#�� $ �� %�� &'' (�!�� $ )�� *�� +�� &''' &,-./0,1 21,3 456708 9:6 7-, /:;<,85;/, :9 4511,;=,61 5;3 7-,.6 4,61:;50 02==5=, 5;3456708 9:6 /:;<,85;/, :9 =::31> �"� �� ?�� !�� @@� �"� �� ?�� !�� +@'AB C;8 :7-,6 D65;14:67 &,-./0, E57, :9 E:53 D5F �� "�� ?�� "�� !�� !�" �� )!(?��%�� % G�(?�� +��% �� G��" +��%�� G�� % �� H��I�"�?% (�!�� % �� G��% J��IK�� % ��HK��!�I% �� L+M% G�(�� !�� N �� "� �� "� �"�� O��"��

C115P Q;768 D5F�"� ��( �� H�� !�� ( RS T� ��% �� (� �"� �� "� U � � �� ( �� !(? �� ?!�?�� U�� "� �� !� �� % U � � V��(�� (�� (��(�� "� � ��( �(� � �(� ��?�� H� �(� �� "� U�"��!�� "� �� ( ��K�� H�� HWX�� G��K�� K�� Y��K�� Y��K�Y ��Y�Y��YK�� Y��K��

vi

�� !�� "��#�� $ �� %�� &�� !�� %�� &�#� � �� # �� '�� '�� !�� () *�� #� �� '� �� +�� !� �� '�'�� ! '�%�� !�� !� �� , �� '�� -��%��.�/ � �� 0�� 1�� -�� 2� �� -�� %��!�� 3�� !�� 0�1� �� %�� '�� ! 0�1� �� -�� ! 4�� 3�� ! �� %�� ! � !�� -�� 5�� '�� 6�� ! �� -�� ! 4�� '� �� ! �� ! �� $ �� '� �! ��%�� 1�� !�� -�� $� 4�� -�� ! '��+�� %�� !�� ! �� %�� -�� !� �� $�� !� �!�� ! 7�� %�� $�� ! �� '�� ! �%�� -��%�� !!� �''�'�� 0�� 1�� 3��

i



9. Electricity Duties Base and prevailing rates of duties on consumption/sale of electricity. Please

state if this is built in basis Electricity tariff.

The base comprises generation and distribution of energy by Assam State Electricity

Board (ASEB) and captive generation and use by any person. Under Section 3(1) of the Assam

Electricity Duty (AED) Act, 1964 it is specified that -

There shall be levied and paid to the State Government a duty, to be called “Electricity

Duty”. The rates covered by AED Act , 1964 was 5 paise per unit of energy. This has been

enhanced to 10 paise per unit w.e.f. 01-04-2007. For the electricity distributed by ASEB, the

ASEB collects electricity duty on behalf of the State Government. However, this amount is

allowed to be retained by ASEB as State Government’s contribution in the form of grants-in-aid

for funding the unfunded terminal benefit liabilities of ASEB. As regards the Electricity Duty

against captive power generation, it is collected by the State Government and appropriated to

Government account.

The rates of Electricity Duty is not built-in basis Electricity Tariff. It is charged

separately.

Rates of duty under the Assam Electricity Duty Act, 1964 is given below :

��

Sl.

No.

Categories Units Previous Existing Rate

(w.e.f. 01.04.2007)

1 LT-I JEEVAN DHARA For all units 5 10

2 LT-II DOMESTIC-A For all units 5 10

3 LT-III DOMESTIC-B For all units 5 10

4 LT-IV COMMERCIAL For all units 5 10

5 LT-V GENERAL PURPOSE For all units 5 10

6 LT-VI PUBLIC LIGHTING For all units 5 10

7 LT-VII AGRICULTURE For all units 5 10

8 LT-VII SMALL INDUSTRIES First 15000 Units 4 9

Next 25000 Units 3.5 8.5

Rest Units 2 7

9 LT-IX TEMPORARY SUPPLY For all units 5 10

10 HT-I DOMESTIC For all units 5 10

11 HT-II COMMERCIAL For all units 5 10

12 HT-III PUBLI WATER WORKS For all units 5 10

13 HT-IV BULK SUPPLY For all units 5 10

14 HT-V (A) SMALL INDUSTRIES First 15000 Units 4 9

Next 25000 Units 3.5 8.5

Rest Units 2 7

15 HT-V (B) HT-I INDUSTRIES First 15000 Units 4 9

Next 25000 Units 3.5 8.5

Rest Units 2 7

16 HT-V(C) HT-II INDUSTRIES First 15000 Units 4 9

Next 25000 Units 3.5 8.5

Rest Units 2 7

17 HT-VI TEA, COFFEE & RUBBER For all units 5 10

18 HT-VII OIL & COAL For all units 5 10

19 HT-VIII HT IRRIGATION For all units 5 10

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i



10. Entertainment Tax

Base and prevailing rates of entertainment tax, cinema/ show tax and betting tax etc.

As per Section 3(1) of the Assam Amusement and Betting Tax Act, 1939 there shall be

an entertainment tax on all payments for admission to any class of theatre, cinematograph

exhibition, or circus or any class of entertainment to which the State Government may apply this

sub-section. The base of this tax in the State is the entertainment provided by the cinema and

Cable T.V. operators. Because of increasing use of Cable T.V., the cinema houses are facing loss

of business leading to closure of many cinema halls in the State.

(A) Rates of entertainment tax are as below:-

(i) The prevailing rate varies from 0% to 50% of the admission fees in case of

cinematography exhibition depending on the amount of admission.

(ii) In case of games, sports, etc., the rate is 12.5% of the admission fee.

(iii) Tax payable for cable T.V. is Rs.10.00 per subscriber per month & Rs.50.00 per

T.V. set per month in case of hotels.

(B) There is exemption from entertainment tax for 5 years for amusement parks and

multiplex.

The entertainment tax collection in the State was Rs.3.80 crore in 2004-05, Rs.2.31

crore in 2005-06 and Rs.2.70 crore in 2006-07. The entertainment tax collection on regional

films is refunded to the producers of such films. The entertainment tax collection in Guwahati

City is released to Guwhati Municipal Corporation as grants-in-aid. Further, a portion of

entertainment tax is released as grants-in-aid to Assam Film Development Corporation, Jyoti

Chitraban and Sankardev Kalakshetra. As a result, hardly any amount is left at the disposal of the

State Government.

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11. Other Taxes and Duties

Base and prevailing rates of profession tax and other taxes, if any, yield a revenue of Rs. one crore or more per annum.

As per section 3 of the Assam Profession, Trades, Callings and Employment

Taxation Act, 1947, every person, who carries on a trade either by himself or by an agent or

representative, or who follows a profession or callings, or who is in employments, either wholly

or in part within the State shall be liable to pay for each financial year a tax in respect of such

profession, trade, callings, or employment and in addition to any tax, rate, duty or fee which he is

liable to pay under any other enactment for the time being in force. The rate of tax prescribed

under section 4 of the Assam Professions, Trades, Callings and Employments Taxation Act,

1947 are given below:-

Rates of Professional Tax under The Assam Professions, Trades, Callings and

Employment Taxation Act, 1947

Rate of tax (w.e.f. 08.06.2005)

Sl.No. Class of persons Rate of Tax

1 Salary and wage earners, : such persons whose monthly

salaries or wages are:

(i) Less than Rs.3500/- Nil

(ii) Rs.3500/- or more, but less than Rs.5000/- Rs.30 per mensem

(iii) Rs.5000/- or more, but less than Rs.7000/- Rs.75 per mensem

(iv) Rs.7000/- or more, but less than Rs.9000/- Rs.110 per mensem

(v) Above Rs.9000 Rs.208 per mensem

2 (a) Legal practitioners including solicitor and Notaries public;

(b) Medical practitioners including medical consultants and

dentists;

(c) Technical and professional consultants including

Architects, Engineers, Chartered Accountants, Actuarties,

Management consultants and Tax Consultants;

(d) Chief Agents, Principal Agents, Special Agents Insurance

Agents and surveyors or Loss Assessors registered or

licensed under the Insurance Act, 1938 (4 of 1938)

(e) Any other person who is engaged in any profession, trade,

calling or employment but not mrntione in any other entry

of the Schedule.

Where the annual gross income in the profession of any of

the persons mentioned above is -

(i) Less than Rs.40000/- Nil

(ii) Rs.40000/- or more, but less than Rs.60,000/- Rs.480 per mensen

(iii) Rs.60,000/- or more, but less than Rs.100000/- Rs.1000 per mensen

(iv) More than Rs.1,00,000/- Rs.2500 per mensem

Provided that any person, who is the recipient of any

cultural, literacy or sports person, shall not be required to

pay any tax under this Act even such person is engaged in

any other profession, trade, callings or employment.

Provided further that the societies providing education to

the physically and mentally challenged persons shall not

be required to pay any tax under this Act.

3 (a) Members of Associations recognized under the Forward

Contract (Regulation) Act, 1956 (74 of 1956)

Rs.2500 per annum

(b) (i) Members of Stock exchange recognized under the

Securities Contracts (Regulation) Act, 1956 (42 of 1956)

Rs.2500 per annum

ii

(ii) Remisiers recognized by a stock exchange Rs.1850 per annum

4 Estate agents or brokers or building contractors Rs.2500 per annum

5 Director (other than those nominated by Government) of

Companies registered under the Companies Act 1956 (1of

1956)

Rs.2500 per annum

6 (a) Dealers including owners of any mills/industry within the

meaning of a sales tax law in Assam Such dealers whose

annual gross turnover of all sales is-

(i) Up to Rs.4,00,000/- Nil

(ii) More than Rs.4,00,000/- and up to Rs.7,00,000/- Rs.1000 per annum

(iii) More than Rs.7,00,000/- and up to Rs.10,00,000 Rs.1500 per annum

(iii) Above Rs.10,00,000/- Rs.2500 per annum

7 Occupiers of factories as defined 1 the factories Act, 1948

(63 of 1948) who are not dealers covered by entry 6;

Such occupiers of factories-

(a) Where not more than five workers are working Rs.350 per annum

(b) Where the number of workers is five or more but less

than fifteen

Rs.2000 per annum

(c) Where the number of workers is more than fifteen Rs.2500 per annum

8 Employers of shops and establishments within the

meaning of the Assam Shops and Establishments at 1971

who are not dealers covered by entry 6. Such employers

of Establishment -

(a) Where there are no employees Nil

(b) Where not more than five people are employed Rs.300 per annum

(c) Where more that five, but not more than ten employees

are employed

Rs.1500 per annum

(d) Where more than ten employees are employed Rs.2500 per annum

9 Owners of lessees of petrol / diesel filling stations and

service stations

Rs.2500 per annum

10 (a) Licensed foreign liquor vendors and employers of

residential hotels

Rs.2500 per annum

(b) Proprietors of cinema houses and theaters Rs.2500 per annum

11 Holders of permits for transport vehicles, granted under

the motor vehicle Act, 1988 (59 of 1988) which are used

or adopted to be used for hire or reward

(a) In respect of each taxi or three wheeler goods vehicle (for

carrying either goods or passengers)

Rs.500 per annum

(b) In respect of each truck or bus Rs.2500 per annum

(c) Provided that the total amount payable by the same holder

shall not exceed

Rs.2500 per annum

12 Licensed money lenders under the Assam money lender

Act, 1934

Rs.2500 per annum

13 Individuals or institutions conducting Chit Funds Rs.2500 per annum

14 Banking companies as defined in the banking Regulation

Act, 1949 (10 of 1949)

(i) Scheduled Banks Rs.2500 per annum

(ii) Other Banks Rs.2500 per annum

15 Companies r3gistered under the companies Act, 1956 (1

of 1956) and engaged in any profession, trade or calling

Rs.2500 per annum

16 Firms registered under the Indian Partnership Act, 1932 (9

of 1932) and engaged in any profession, trade or calling

Rs.2500 per annum

17 Owners of nursing homes, X-ray clinics, pathological

testing laboratories and Hospitals

Rs.2500 per annum

18 Dry cleaners, interior decorators and owners of beauty

parlours

Rs.1500 per annum

19 Film distributions and travel agents Rs.2500 per annum

20 Self-employed persons in the motion picture industry

(a) Directors, Actors and Actresses (including Junior artists)

play-back singers, cameraman, recordists, editors and still

photographers

Rs.2000 per annum

iii

(b) Junior artists, production managers, Assistant Director,

Assistant Cameraman, Assistant Recordists, Assistant

Editors, Musicians and Dancers

Rs.700 per annum

Notwithstanding anything contained in this Schedule, where a person is covered by more

than one entry in the scheduled, the highest rate of tax specified under any of those entries shall

be applicable in his case.

Exemption: Any person above the age of 60 years whose gross turnover does not exceed

Rs.5 lakh in a financial year is exempted from the levy of tax w.e.f. 01-04-2006.

The professional tax collection was Rs.94.33 crore in 2004-05, Rs.99.62 crore in 2005-06

and Rs.108.80 crore in 2006-07.

Besides, the Other Taxes yielding revenue of Rupees one crore or more per annum comes

under following Acts.

The Assam Taxation (On specified Land) Act, 1990

The Assam Tax on Luxuries (Hotels and Lodging Houses) Act, 1989.

The Assam Taxation (On specified Land) Act, 1990:-

As per Section 3 of the Assam Taxation (On Specified Land) Act, 1990 a tax shall be

levied and collected annually in respect of specified lands in the State on annual productivity of

such land .No tax shall be levied in respect of a tea estate for any year during which the total area

of specified land owned or held by the owner and used or intended to be used by him during that

year for growing tea and purposes ancillary thereto does not exceed 30(thirty) Bighas.

Exemption shall also be eligible under this Act for a Hindu undivided or joint family or firm only

if the aggregate area of all specified lands owned or held by such members of the family or firm

and used or intended to be used jointly by the said family or firm for growing tea and purposes

ancillary thereto does not exceed 30 (thirty) Bighas.

Under the Assam Taxation (on specified land), 1990 an amendment was made to levy

cess on on land bearing crude oil, natural gas, coal and lime w.e.f. 01.01.2005. But due to appeal

filed by the concerned oil companies before the Hon’ble High Court the State Government has

not received any amount from oil companies under this Act except cess on coal and limestone

during 2005-06. Moreover, cess collected on coal and limestone is deducted from the royalty

paid to the State Government. The rates of taxes under this Act are shown below:-

Sl.

No.

Description

(a) In case of Tea Estate Rate of tax per Kg of green leaves

(i) 0 to 4 hectares Nil

(ii) 4 to 40 hectares 20 paise

(iii) Above 40 hectares (in Brahmaputra Valley) 32 paise

(iv) Above 40 hectares (in Barak Valley) 29 paise

(b) In case of minerals bearing land Per metric tonne of the annual

productivity of such land

(i) Coal Rs.50

(ii) Oil Rs.200

(iii) Lime Stone Rs.10

(iv) Gas Rs.100 per thousand cubic meter

The tax collection was Rs.45.24 crore in 2004-05, Rs.61.46 crore in 2005-06 and

Rs.63.92 crore in 2006-07.

(b) The Assam Tax on Luxuries (Hotels and Lodging Houses) Act, 1989:-

This Act provides for levying tax on the luxuries in hotels and lodging houses. The basis

for levy of this tax is the turnover of receipts of an hotelier and the rate of tax ranges from

10% to 20% depending upon the charges for luxuries provided in a hotel or lodging house.

iv

The previous rates and existing rates of tax under the Assam Tax on Luxuries (Hotels and

Lodging Houses) Act, 1989 are given below:-

Luxuries Previous Rates

of Tax

Existing Rates of

Tax (from

29.12.2004)

(a) Where the charges for luxury provided in a

hotel is less than one hundred rupees per

day per room

Nil

(b) Where the charge for luxury provided in a

hotel is not more than two hundred rupees

per day per room

Ten per centum

of such turnover

of receipts

Five per centum

of such turnover

of receipts

(c) Where the charge for luxury provided in a

hotel is more than two hundred rupees but

does not exceed three hundred rupees per

day per room

Fifteen per

centum of such

turnover of

receipts

Not applicable

Where the charge for luxury provided in a

hotel is more than two hundred rupees but

does not exceed five hundred rupees per

day per room

Ten per centum

of such turnover

of receipts

(d) Where the charge for luxury provided in a

hotel exceeds three hundred rupees per day

per room

Twenty per

centum of such

turnover of

receipts

Where the charge for luxury provided in a

hotel exceeds five hundred rupees per day

per room

Fifteen per

centum of such

turnover of

receipts

The tax collection was Rs.2.15 crore in 2004-05, Rs.2.49 crore in 2005-06 and

Rs.2.70 crore in 2006-07.

~~ :O:o:O: ~~

i



12. Cesses/Surcharges Particulars of cesses/surcharges levied by the State Govt. (such as mining cess,

health cess, education cess & agricultural cess.) Basis and prevailing rates of each cess. Whether yield from any of these cesses/surcharges is transferred to local bodies (by way of grant or share and on what basis) or spent directly by the State Government on specific items.

No cess/surcharge has been levied by the State Government. However,

State Government collects user charges from irrigation sector, health sector, education

sector and water supply etc. for the services provided to the beneficiaries. But no yield

from these services is transferred to the local bodies. ��

i


II. LOANS DUE TO GOVERNMENT 13. Details of the overdue loans against major categories – showing Principal,

Interest, earliest year to which arrears relate (as on 31.3.2007) �� ! "#$%&'"� ()� *#+), -#./0),123 �/ 4, !5 6#" 7!./,/�.�� 8 9��#: '//;� -),6),#. )! <=>�?? (). 9@# "#A"/B 9��#: 90,) 7!;C�., /� D/@/")6:/!. -),6),#. )! E.;� FGF�?? 8?FG�=H< 9��#: '.#./ 3#,/%)C� !0 -),6),#. )! HBI�?? HFH�?? �� H 9��#: J/# -),6),#. )! E.;� <?=?�<B IH>�H<I 9��#: K ""� ':#"" 7!;C�., /� D/@/")6:/!. -),6),#. )!E.;� 8<I?�?? (). 9@# "#A"/F 9��#: 7!;C�., #" D/@/")6:/!. -),6),#. )! E.;� 8GBH�?? 8=IG�??G 9�%)$ 4#6/, * ""� �9��#:& E.;� B>G�GB I><�??= 9��#: -)!;C5.), L JCA/� E.;� <I8�?? (). 9@# "#A"/> 9��#: M"/5.,)! 5� D/@/")6:/!. -),6),#. )! E.;� II�?? (). 9@# "#A"/8? -#5%#, 'C0#, * ""� E.;� =?>�F= <HB�?<�� 88 9��#: '1!./N E.;� 8IF�8B HFH�??8B 9��#: '6C! ' "$ * ""� E.;� <<>�8= I?�=G8< 9��#: '.#./ 3/#@ !0 L *#!CO#5.C, !0 -):6#!1 E.;� 888I�?? (). 9@# "#A"/8H 9��#: '.#./ J/N. "/ -),6),#. )! E.;� 8H8B�=? B>F�??�� 8I 9��#: 4"#!.#. )! -,)6� D/@/")6:/!. -),6),#. )! E.;� GHH�?? (). 9@# "#A"/�� 8F 9��#: 4"# !� J, A/� D/@/")6:/!. -),6),#. )! E.;� 8I8B�I> H?I�B=�� 8G 9��#: '.#./ M"/5., 5 .1 P)#,; I<=G�HI I=>?�HH �� 8= ()Q0)!0 -))6/,#. @/ 'C0#, * ""� E.;� <IB�?? (). 9@# "#A"/8> 9��#: -))6/,#. @/ 'C0#, * ""� E.;� I>�GG G>�G8

ii

�� !�� "�� #"��$ % & ��'�� !�� (!��)�� * % �+�� ,,�� - �. �� $�� /�!��$ (��0�� .� !� ��0�� *�� - �� . ��1� �� .� �� .� !�� -��$�� -��$� ~~ O:o:O ~~

i


III STATE BUDGETARY POSITION

14. List of the funds, if any, such as Chief Minister’s Housing/Welfare Fund,

maintained outside the Public Account, but to which appropriations were made from the Revenue Account – Appropriations made to each of these funds with the year in which made, pattern and procedure of voting for the purpose, may be indicated.

Assam State Road Board Fund is maintained outside the public Account, but

appropriations are made from the State Budget Revenue head of Account “3054-Roads &

Bridges-Non-Plan”.

Appropriations made year-wise are indicated below:

Year Appropriations made

(Rs. in Crore)

2004-05 30.00

2005-06 45.64

2006-07 46.30

2007-08 42.85

Government of Assam, under the Road Maintenance Policy, proposed a new a

procedure for maintenance of roads. The Policy envisaged the setting up of a Road Board

and dedicated Road Fund to extend support to the Policy through advice on the Dedicated

Road Fund. This Board was envisaged as a comprehensive, professional and multi-

disciplinary body. Accordingly, The Assam State Road Board has been registered in 2003

as a society under Societies Registration Act XXI of 1860. Necessary resolutions for all

the purposes are passed at general meetings as per the prescribed procedure under this

Act. Account has been opened in the State Bank of India to deposit the maintenance fund.

For expenditure, Superintending Engineers of PWD Circles, acting as Heads of PIUs are

made authorized signatories, who can issue cheques on recept of Bank Authorization

letter from the Chief Engineer, (Roads) in his/her capacity as Empowered Officer of the

Road Board.

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i


IV. NATURAL CALAMITES

15. Please give a note on the major calamities, areas affected, total assistance provided (calamity-wise and area-wise), kind of assistance, source of funding (Central, State and other assistance). Kindly give details on the systems of assessing the damage (life and property) being adopted by the State. Any specific difficulties with respect to accessing funds from CRF/NCCF may be indicated.

�� !�"�� #�� !�� #�� !�� #� � � �� "�� #�� #�� $% �� &�� ' �� ' �� ()$�� ()*%� ()**� ()�%� ()�� ()�� ()�� ())�� %++%� %++� � � %++� �� , �� -�� .��/

0�� .��/1�� .��/ 2�� 0�� !�� .3��0��/

��.3�� 0��/� � � � � � �%+++4+( )�** ��%% �� * ()�)�� (��$( %$(�(�%++(4+% %�+� +��* $��% � ($ $(��$ (��)+%++%4+� ((�� %�)� �$�$+ *$ ��%)� (�$�$) ��+��)%++�4+� ��+( %�(� $%��$ �$ (+� (%�� ((%��(%%++�4+$ %��* $�%% (%�*� �)� (�(��% ��+ 5�%++�4+� ($�+� *�� (+��*� (�� %� 5� (��%�

ii

�� ! �� " �� #$#�� %�� !!#�� "" �� &�� '�� (��)�� *�� +�� ,��- �� )�� .�� /�� /� �� 0� �� .�� 1/0.2 �� #�3 �� /�� 3 �� *��4� �� /0. �� %�� 5�� ,�� 5�� 0�� !� ��!�� "��# �� #��$ �� 5�� 6 ��

Items 2000-01 2001-02 2002-03 2006-07 2007-08

1 Gratuitous Relief 479.70 142.60 961.24 4631.70 9912.47

2 Rehabilitation Grant 152.41 19.82 162.18 379.44 1726.83

3 Ex-Gratia 1.02 0.60 3.80 19.50 29.50

4 Flood damage

repairing works

9553.95 2948.84 8381.19 5486.05 26796.09

5 Miscellaneous 1.18 0.39 0.15 241.81 23.44

TOTAL : 10188.26 3112.25 9508.56 107,58.50 38488.33 �� /0.� ,//. �� *��4� �� !�� 610�� 27�� /0. ,//. �� *��4�� /�� *��*�� 189�9�2! � " 8 � � #��!�� #:�:� ��8 !�� !��" $"�:� �#�:# !!!�$: �� !!!�$:��"��8 $$�!� �:�"# !!#�8: �� $�$� !#��:��8�� :�� "��$8 !�"�"� �!!�� ""8�:!�� !88�#: 8�� !:8�� !:8��# !8$�:# 8:�� !:$��" �� !:$��"��#��$ !�"�"� �!�!� ��8�8$ �� !:$�� 8�"�!�� 0�� 5�� (�� .��&�� ;�� <� � ;�� <� � &�� (�� <� ��

iii

�� !�� "�� #�� "�� "�� # "�� $�� !�� "�� %�� &� �� '�� #�� (�� "�� %�� ) ) *+�+* ))

i


IV. NATURAL CALAMITES 16. Please give a note indicating the views of the State Govt. on the specific issues

in the TORs related to natural calamities/disaster management viz. “The Commission may review the present arrangements as regards financing of Disaster Management with reference to the National Calamity Contingency Fund and the Calamity Relief Fund and the funds envisaged in the Disaster Management Act, 2005(53 of 2005), and make appropriate recommendations thereon”.

Assam is one of the most disaster prone States in India. Almost every type

of natural and manmade disaster visits Assam at regular intervals taking heavy toll of life and

causing enormous damages to houses and other infrastructure. Rapid urbanization, unplanned

growth of human settlements, unsafe building practices and multiple layers of vulnerabilities

have contributed to the rising trend of disaster losses. This has been further compounded by the

climate change and its impacts. Besides, being in seismic Zone V, the most sensitive and

vulnerable seismic zone, Assam is, particularly, plagued by the phenomenon of recurrent floods

and river bank erosion. While floods in Assam have been a known fact, it is only recently that

river bank erosion has begun to be acknowledged as a fundamental problem. The extent of this

problem can be gauzed from the fact that in 1910s, Bramaputra had an average of width of 6

Kms.; in 1960s, its average width became 7.5 Kms. While now the average width is about 9

Kms.

It is this erosion that is systematically destroying the old system of embankments, which

initially provided relief from annual floods.

Successive Finance Commissions have been seized with the issue of financing disaster

management by the States. The 2nd

Finance Commission innovated the concept of Margin

Money as a separate fund for meeting expenses on natural calamities. This system continued till

8th

Finance Commission.

The 9th

Finance Commission (1990-95) constituted the Calamity Relief Fund (CRF) to be

contributed by the Central and the State Government on 75:25 basis as non-plan grant. The

quantum of fund to be allocated to the States was determined with reference to the actual

expenses on relief incurred during the previous decade. The 10th

Finance Commission retained

the CRF scheme with minor modifications. The 10th

Finance Commission constituted also the

National Fund for Calamity Relief (NFCR) to deal with catastrophic disasters, which was

substituted by National Calamity Contingency Fund (NCCF) by the 11th

Finance Commission.

Paradigm Shift in Disaster Management

The Disaster Management Act, 2005 has ushered in a complete shift in disaster

management in India. Not only has disaster been defined to include all calamities, natural and

manmade, the scope of disaster management itself has changed from disaster relief to holistic

management of disasters which includes prevention, mitigation, preparedness and reconstruction.

The Act has also created Disaster Management Authorities at national, state and district level

defining their specific responsibilities and further created Disaster Response Fund and Disaster

Mitigation Fund, at all these three levels.

Keeping these changes in view, the 13th

Finance Commission has been specifically

mandated to “review the present arrangements as regards financing of Disaster Management

with reference to National Calamity Contingency Fund and the Calamity Relief Fund and the

funds envisaged in the Disaster Management Act, 2005 and make appropriate recommendations

thereon.” The 13th

Finance Commission should, therefore, consider assistance to Assam in the

light of above-mentioned requirements created by the Disaster Management Act, 2005.

ii

As mentioned earlier, Assam suffers from both natural and manmade calamities and if

adequate attention is to be paid to the holistic management of disasters i.e. prevention,

mitigation, preparedness and reconstruction, hitherto practiced approach of providing relief in

the wake of calamities will have to be given up and funds will have to be earmarked for the

entire gamut of activities required for disaster management.

Manmade Calamities.

Under the existing system, for manmade calamities like extremist violence, State

Government, out of its own resources, provides funds for relief and rehabilitation of affected

people. The allocation for this purpose in the last 5 years was as follows :

Financial Year Budget Allocation

(Rs in lakh)

2003-04 2000.00

2004-05 2566.42

2005-06 2966.00

2006-07 2866.00

2007-08 3044.56

2008-09 3502.00

Budget allocation for this purpose will have to be suitably augmented by the 13th

Finance

Commission to meet, in particular, the requirement of prevention and mitigation of manmade

calamities.

In this connection, mention may be made that over one lakh people rendered homeless in

the ethnic violence in 1993, 1996 and 1998 in erstwhile Kokrajhar District (during Bodo

movement) are yet to be rehabilitated. They are being provided gratuitous relief and other

amenities for more than last ten years. A huge amount of money will be required to provide land,

homestead and employment opportunities to these people. 13th

Finance Commission may

consider such problems occurring frequently in the State while considering the award for disaster

management of manmade calamities.

Natural Calamities.

For dealing with the requirement of relief and rehabilitation arising from natural

calamities, recourse is taken to the Calamity relief Fund. The allocation to this Fund in the last

five years is given below :

��

Needless to say that the funds provided under CRF have been extremely inadequate to

meet the requirements for reconstruction and restoration of damaged infrastructures after the

natural calamities, particularly floods. The relief and rehabilitation provided to the affected

people has also at a very low scale as per CRF guidelines. Further, there has so far been no

provision for prevention, mitigation, preparedness before and reconstruction after natural

calamities. Further, the CRF is required to be funded by the Central Government and the State

Government on the basis of 90:10. At least 2 per cent of the entire CRF corpus be allowed to be

utilized for administrative expenses for strengthening of infrastructures at the State, District and

Sub-Divisional headquarters. The expenditure incurred in managing the visit of different teams

of Central Government for assessment and other dignitaries require large expenditure.

iii

Disaster Mitigation Fund

The Disaster Management Act, 2005 provides for constitution of a Disaster Mitigation

Fund at national, state and district level.

If al aspects of the disaster management are to be taken care of, at least Rs.1000 crore per

annum will be required in the State Disaster Mitigation Fund taking the total requirement during

the award period of 13th

Finance Commission to be Rs.5000 crore. This amount will be

distributed to various District Disaster Mitigation Funds as per need.

Disaster Response Fund

The Disaster Management Act, 2005 also mandates creation of a separate Disaster

Response Fund at national, state and district level.

To meet the requirement of establishment of Disaster Response Fund, perhaps, the

Calamity Relief Fund may be re-designated as Disaster Response Fund with enhanced

allocations of at least Rs.500 crore per annum taking the total requirement during the award

period of 13th

Finance Commission to be Rs.2500 crore, so that the requirements of providing

relief and rehabilitation in the spirit of Disaster Management Act, 2005 is met by the State

Government.

� ��

i


V. STATE PLAN 17. Please explain the practice followed by the state government in regard to

maintenance provisions in respect of completed plan schemes - whether expenditure on the running/maintenance of all plan schemes completed during the course of a Plan period continues to be charged to the Plan till the end of a particular plan period or these are transferred to the non-plan budget as and when completed. Is the same practice followed for all schemes, including capital schemes like buildings, roads, irrigations works, etc?

1. The expenditure on running/maintenance of all plan schemes of a revenue nature other

than capital schemes like roads, buildings etc. completed during a particular period continues to

be charged to the plan till the terminal year of the plan period. Usually, at the expiry of every

five-year plan, a percentage of the completed plan schemes are transferred to non-plan subject to

availability of fund recommended by the successive Finance Commission.

In the assessment of non-plan revenue expenditure of States, the Ninth Finance

Commission did not provide for committed liability of Seventh Plan schemes. The Planning

Commission, in pursuance to the recommendation of the Rangarajan Committee, allowed all

plan schemes to continue under plan till 1996-97. The Tenth Finance Commission, however,

recommended an amount of Rs.286.64 crores as committed liability of the plan schemes

completed up to 1994-95 for provision of the amount in the non-plan Budget for 1997-98. But

due to resource constraint of the State, Planning Commission reviewed their earlier decision and

allowed completed plan schemes to continue under plan till 2001-02. Eleventh Finance

Commission did not provide any fund for committed liabilities of plan schemes to non-plan

revenue account to Special Category States on the assumption that these liabilities would

continue under plan. The Twelfth Finance Commission recommended 30% of plan revenue

expenditure of 2006-07 as transfer to non-plan expenditure in 2007-08 for general category

States and 10% for Special Category States. The Twelfth Finance Commission recommended

lower proportion for Special Category States on the assumption that Planning Commission

would continue to allow them to divert 20 percent of Normal Central Assistance (NCA) of

Annual State Plan for meeting non-plan expenditure. Thereafter, the level of committed

liabilities estimated for 2007-08 increased at an annual rate of 7.5 percent in the remaining two

years of the award period i.e. 2008-09 and 2009-10 of the Twelfth Finance Commission. Thus,

the Twelfth Finance Commission provided total amount of Rs.1111.91 crore for Assam for

transfer of committed liabilities of plan schemes to non-plan revenue account, earmarking

Rs.344.18 crore for 2007-08, Rs.369.99 crore for 2008-09 and Rs.397.74 crore for 2009-10.

Since the transfer of plan schemes to the non-plan side is normally expected to take place at the

beginning of a five year plan period, the Twelfth Finance Commission had considered this aspect

in their assessment of non-plan revenue gap from 2007-08 based on the revenue component of

2006-07 annual plan. For working out the revenue component of 2006-07 annual plan, the

Twelfth Finance Commission had adopted a 5 per cent annual growth on the plan revenue

expenditure of 2004-05 (BE). Having worked out the plan revenue expenditure in 2006-07,

Twelfth Finance Commission had recommended 10 per cent of the same as transfer to non-plan

revenue account in 2007-08 and projected thereafter at an annual growth rate of 7.5 per cent for

the remaining two years.

In the wake of a much faster growth in State Annual Plan outlays during the period under

consideration, the assumption of 5 per cent annual growth in plan revenue component by Twelfth

Finance Commission seemed to be rather conservative and hence the recommended committed

liabilities of plan schemes was unduly low. This is more so because in case of Assam, no

normalization of plan schemes had virtually taken place from Seventh Plan onwards. And it had,

in effect, reduced the development content of plan outlays to an abysmally low level.

In order to rectify this anomalous situation, Government of Assam has stated transferring

plan posts to non-plan revenue account from 2002-03 onwards. By and large, this has restored

the development content of plan outlays by reducing the existing preponderance of salary

ii

burden. Nonetheless, due to resource crunch, the non-wage related committed liabilities of plan

schemes are still borne under the plan itself. The plan posts so far transferred to non-plan posts

with financial implication thereof are indicated in the following table :

Year No. of plan posts transferred Financial implication

(Rs. in Crore)

2002-03 16501 181.50

2003-04 33538 301.38

2004-05 14226 121.69

2005-06 19421 173.57

2006-07 3287 40.99

2007-08 510 4.23

Total 87483 823.36

The Twelfth Finance Commission under assessed the non-plan revenue expenditure of

Assam. As such, the amount recommended by the Commission for transfer of committed

liabilities of plan schemes to non-plan proved to be inadequate and did not serve any purpose as

compared to the actual expenditure incurred by the Government of Assam. The pre-devolution

non-plan revenue deficit as assessed by the Twelfth Finance Commission for the first two years

2005-06 and 2006-07 vis-à-vis actual non-plan revenue deficit of the State Government are

shown below.

(Rs. in Crore))

Year Pre-Devolution Non-Plan Revenue

Deficit as assessed by 12th

Finance

Commission

Actual Position of Pre-

Devolution Non–Plan Revenue

Deficit

��1 2 3 4 5 6 7 �

Receipts Expenditure Deficit Receipts Expenditure Deficit

2005-06 4302.75 7566.60 3263.86 4691.49 8407.29 3715.80 ��

2006-07 4824.73 8181.67 3356.94 5342.59 9794.03 4451.44 ��

2. The maintenance expenditure in regard to capital assets like roads, buildings, irrigation

and flood control is transferred to non-plan as and when the schemes are completed irrespective

of completion of a particular plan period. Provision for maintenance of capital assets is made as

per recommendation of the successive Finance Commission.

~~ 0:o:0 ~~

i


V. STATE PLAN

18. Please give a note on important social security schemes introduced by the State Government (other than or in addition to Central Schemes) -rate, coverage and since when introduced with changes in pattern, rates and coverage from time to time, annual expenditure (Plan and Non-Plan separately) incurred on each since 2002-03.

The following social security schemes are being implemented in the State. The details of

the schemes are stated below:

1. Old Age Pension Scheme

The scheme was first introduced in the State with effect from 15th

August, 1983 as per

recommendation of 7th

(Seventh) Finance commission. Under this Scheme, the male person at the

age of 65 years and above and the female person at the age of 60 years and above are considered

for old age pension. In case of physically handicapped person relaxation of 10 years are allowed

for old age pension. Initially the rate of pension was Rs. 60 per month. This has been enhanced to

Rs. 100 per month with effect from 1.4.1990. The total member of beneficiaries under this

scheme has been 43,500 since 1996-97. The Old Age Pension Scheme has been brought under the

National Social Assistance Programme of ACA under Annual State Plan since 2003-04. The

Scheme has been transferred from the Social Welfare Department to Panchayat & Rural

Development Department of the State Government with effect from 2002-03. The rate of old age

pension has been enhanced to Rs.250 per month with State’s contribution of Rs.50 per person per

month with effect from 1st April 2007. The year wise expenditure for National Old Age Pension

Scheme from 2002-03 is given below:

Year No. of beneficiaries Expenditure (Rs. in Crore)

(State Plan)

2002-03 0.14

(Non-Plan)

2003-04 315505 29.53

2004-05 315505 29.53

2005-06 614513 57.52

2006-07 628949 77.77

2007-08 628949 142.62

2. Health Care for the Aged Persons

The State Government has introduced the scheme through Social Welfare

Department in the year 2004-05 with a view to giving solace to old aged persons above 65

years for their health care. A one-time grant of Rs.700/- is given to eligible old aged

persons. The annual financial implication under this state plan scheme to cover 84,000

persons including administrative charge is above Rs.6.00 crore. The year-wise expenditure

from 2004-05 is indicated below:

Year Expenditure (Rs. in lakh)

(Plan Revenue Account)

2004-05 17.07

2005-06 670.30

2006-07 (Budget Estimate) 700.00


ii

3. Mukhya Mantrir Jibon Jyoti Bima Achoni

Government of Assam has introduced Mukhya Mantrir Jibon Jyoti Bima Achoni through

Social Welfare Department with effect from 25th

August 2006. This is a combined Health and

Personal Accident Insurance Scheme for all the citizens of the State of Assam, whose names

appear on the electoral list as in force. The persons, whose annual gross income before tax

exceeding Rs.2 lakh shall not be entitled to the benefit of health and accident coverage.

The objective of the schemes is to provide medical expenses upto a maximum of

Rs.25,000/- under the health insurance scheme for the treatment of certain specified terminal

diseases. The scheme also provides compensation upto a maximum of Rs.50,000/- in case of

accidental death and reduced amount as per the gravity of the accidental injury. The medical

expenses for treatment of diseases under the scheme have also been extended to the

wife/husband/son/daughter. This is a premium free insurance scheme. The scheme is under state

plan. The year-wise budget provision is indicated below:

Year Expenditure (Rs. in lakh)

(Plan Revenue Account)

2006-07 594.00



4. Pension to Freedom Fighters :

Freedom fighters pension scheme was first introduced in 1959 as per provision under

Swantantra Sainik Relief Rules, 1988 with a pensionary benefit of Rs.20 p.m. .The rate of pension

has subsequently been enhanced at various stages as below:

Rs. 200/- to Rs. 300/- p.m. w.e.f. 01.01.1988

Rs. 300/- to Rs. 500/- p.m. w.e.f. 01.08.1989

Rs. 500/- to Rs. 750/- p.m. w.e.f. 01.08.1993

Rs. 750/- to Rs. 1500/- p.m. w.e.f. 01.11.1997

Rs.1500/- to Rs.2000/- p.m. w.e.f. 01.09. 2003

Rs.2000/- to Rs.2500/- p.m. w.e.f. 01.04.2005

Rs.2500/- to Rs.3000/- p.m. w.e.f. 01.04.2007.

The pension is transferable to the widow/ unmarried daughter of a deceased freedom

fighter. Besides, the following benefits are also offered under this scheme:

(i) Reservation of 2(two) seats for sons/daughters/grandsons/grand daughters in each of the

Engineering College, Medical Colleges, Veterinary and Agriculture Colleges and in the Technical

Institutions of the State.

(ii) Free medical facilities to the ailing freedom fighters in the medical institutions of the

State. Financial assistance up to Rs. 10,000/-(Rupees ten thousand) is also offered to the ailing

freedom fighters for treatment outside the State.

Number of beneficiaries under the scheme with expenditure incurred from 2002-03 are

given below:

Year No. of beneficiaries Expenditure Incurred

(Non-Plan)Rs. in lakhs.

2002-03 5946 697.51

2003-04 5946 1485.15

2004-05 5946 1024.96

2005-06 5946 1213.09

2006-07 5779 882.01

2007-08 (B.E) 5779 588.00

iii

5. Pre-Metric Scholarship to S.T. Students:

Pre-Metric Scholarship to S.T. Students are awarded from the State Plan and Non-Plan

budget provision as a special stipend to attract ST students for higher education. The main idea of

the programme is to increase the literacy percentage amongst the ST people and bring them at par

with the general people. This programme was started from 1977-78 by the Directorate of Welfare

of Plain Tribes and Other Backward Classes (WPT & BC).

At present as per revised rate, scholarship are awarded @ Rs.25/- pm for Class I to IV, @

Rs.40/- pm for Class V to VII and @ Rs.50/- pm for Class-VIII to X. This rate has been revised

from March, 2008, but the income the family has not been revised and it is still at Rs.12,000/- PA.

During 2005-06 students benefited under this scheme was 25,432 Nos.

(Rs.in lakh)

Year Expenditure (Plan) Expenditure (Non-Plan)

2002-03 15.00 12.00

2003-04 25.00 12.00

2004-05 35.00 12.00

2005-06 35.00 12.00

2006-07 40.00 12.00

2007-08 50.00 13.00

6. Stipend for Craftsmen Training :

This scheme was started for ST(Plain) students from 1977-78. Under this scheme the ST

students, who are undergoing training in various trades in different ITIs in Assam are

provided with stipend regularly @ Rs.80/- p.m. for Non-Matric students and @ Rs.120/-

p.m. for Matriculate students. 342 Nos students were benefited during 2005-06. The year-

wise expenditure incurred is indicated below :

(Rs.in lakh)

Year Expenditure (Plan) Expenditure (Non-Plan)

2002-03 1.82 2.08

2003-04 0.46 2.08

2004-05 1.49 2.09

2005-06 2.98 2.20

2006-07 3.00 2.20

2007-08 4.97 2.30

7. Assistance to Post Matric Poor Meritorious Students in Char Areas : A one time

financial assistance scheme for post matric poor meritorious students in Char Areas of Assam was

started from 2004-05. The scheme covers from class XI to MA/MSc previous class. The scheme

is funded from State Annual Plan. The rate of one time financial assistance is Rs.2500/- per

student. The assistance is given with an objective to facilitate poor and meritorious student from

Char areas to pursue higher studies. The year-wise disbursement of one time financial assistance

is shown below :

Year Nos. of Students Rate (In rupees) Expenditure (State

Plan) (Rs.in lakh)

2004-05 100 2500 2.50

2005-06 100 2500 2.50

2006-07 100 2500 2.50

2007-08 100 2500 2.50

8. Sportsmen Pension Scheme:

This scheme was introduced in 1983. Pension to sportsmen of the State are granted for

their outstanding contribution in the field of sports on attaining the age of sixty years. The pension

is transferable to the widows /minor children of deceased sportsmen.

Originally the quantum of the pension was Rs.500 p.m. This was enhanced to Rs. 600 p.m.

during 1987. This amount was again enhanced to Rs. 1000 p.m. from 13.10.1991and then further

iv

enhanced to Rs. 1500 p.m. with effect from 15.8.1995. Up till now 203 persons have been

benefited under this scheme. At present, there are 136 persons enjoying pension under this

scheme. Year-wise expenditure incurred from 1997-98 has been given below:

Year No. of beneficiaries Non-Plan

Expenditure (Rs. in lakh)

2002-03 31 5.52

2003-04 136 74.70

2004-05 127 22.86

2005-06 125 20.75

2006-07 105 18.90

2007-08 100 18.37

9. Mid-Day Meal scheme.

This scheme was introduced in the State in the Year 1995-96 as an incentive to the

elementary school children in the age group of 6-9 years with a view to reduce the school drop-out

rate, improve the enrolment position and to provide nutritious mid-day meal (Rice) @ Rs. 2 Kg per

student per month through PDS. The scheme was discontinued. State Government has again

started implementation of cooked Mid-Day Meal Scheme with effect from 2004-05 with 90%

Central assistance and 10% State’s contribution @ Re.1 per teaching day per child. The rate has

been enhanced from Re.1 to Rs.2 per child per teaching day with effect from 2006-07. The year-

wise expenditure and number of schools and children covered under the scheme have been

indicated below:

Year Coverage Expenditure Plan (Rs.in lakh) ��

No. of schools No. of children Govt. of India Govt. of Assam �� 2004-05 30,942 26,81,793 - 291.28 ��2005-06 53,870 30,11,675 2310.62 1323.79 ��2006-07 48,672 35,25,478 5462.37 1007.10 ��2007-08 51,061 38,30,622 5869.90 1060.00 ��

10. Merit Scholarship to Elementary School Students

Under this scheme State Government provides under non-plan Rs.600 per annum per

student for Primary classes and Rs.900 per annum per student for Upper Primary classes. Year-

wise number of students covered and expenditure incurred under the scheme are shown below :

Year Nos. of students covered Expenditure (Rs. In lakh)

2002-03 2895 17.74

2003-04 2895 17.79

2004-05 2889 17.76

2005-06 2889 55.60

2006-07 2837 54.23

2007-08 2837 54.23

11. Special Scholarship for Physically Handicapped Students:

Under this scheme State Government provides special scholarship to physically

handicapped students from non-plan budget Rs.600 per annum per student for Primary classes

and Rs.900 per annum per student for Upper Primary classes. Year-wise number of students

covered and expenditure incurred under the scheme are shown below :


2006-07 335 2.45

2008-09 591 13.11

v

12. Attendance Scholarship to SC/ST students :

Attendance Scholarship to SC/ST students of Primary and Upper Primary students are

provided @ Rs.400 per annum per student for last five years. Year-wise number of students

benefited and amount spent under non-plan are indicated below:


2002-03 34500 34.50

2003-04 33970 33.97

2004-05 26612 106.45

2005-06 29000 116.00

2006-07 27500 110.00

2007-08 27500 110.00

13. Special Scholarship for SC/ST

State Government provides special scholarship to SC/ST students of Primary and Upper

Primary students @ Rs.480 per annum per student. Year-wise number of students benefited and

amount spent under non-plan are indicated below:


2002-03 10456 31.37

2003-04 10166 30.50

2004-05 27083 130.00

2005-06 24999 120.00

2006-07 17708 85.00

2007-08 17708 85.00

14. Social Security Schemes under Secondary Education :

State Government with its limited resources implementing following social security

schemes :

(a) School education upto class X has been made free for both boys and girls studying in

Government-run schools, while the education for girl students upto class XII studying

Government-run schools are free.

(b) The State Government is providing following categories of scholarships :

(i) Post-matric merit scholarship to meritorious students annually for two years.

(ii) Scholarships to BPL category students on annual basis.

(iii) Scholarship to physically disabled category students on annual basis.

The annual expenditure under non-plan incurred so far is indicated below :

Post-matric scholarship;

Year Rate per annum

(in Rs.)

Coverage Non-Plan

(Rs. In lakh)

2002-03 1800 500 12.00

2003-04 1800 500 12.00

2004-05 1800 500 12.00

2005-06 2700 500 1500

2006-07 2700 500 15.00

2007-08 2700 500 15.00

Scholarships to BPL category students

Year Rate per annum

(in Rs.)

Coverage Non-Plan

(Rs. In lakh)

2007-08 2400 93.50

Scholarship to physically disabled category students:

vi

Year Rate per annum

(in Rs.)

Coverage Non-Plan

(Rs. In lakh)

2007-08 3600 93.50

15. Randhan Jyoti Scheme

State Government has introduced “Randhan Jyoti” Scheme since August, 2003 under

State plan. Under this scheme, people belonging to below poverty line (BPL) category in order of

preference widow or women of the Self Help Group or any other female member of the BPL

families will be provided single Bottle LPG, Gas burner, rubber pipe connection at free of cost.

Under this scheme, so far 1,59,495 beneficiaries have been benefited. The year-wise expenditure

incurred under this scheme is indicated below:

Year Expenditure Incurred

(Plan) Rs. in lakhs.

2003-04 500.00

2004-05 50.00

2005-06 800.00

2006-07 200.00

2007-08 150.00

Total 1700.00

16. Artist Pension Scheme:

The scheme was introduced under the “Assam Award of Pension to Artists and Special

Pension to their families Rules, 1987” and the scheme came into effect in the same year. Under

this scheme, pension / special pension is granted to any permanent resident of the State who has

made outstanding contribution in the field of art and music and to the family of such an Artist

living in indigent conditions as a token of recognition of his / her outstanding works. Prior to

1990-91, the rate of this pension was Rs.600.00 p.m. and it has been enhanced to Rs.1000.00 p.m.

with effect from August, 1990. After that the rate of pension has been increased to Rs. 1500/- p.

m. with effect from 15-8-1999. The rate of family pension to the Artist has been granted @ Rs

750/- p. m. with effect from15-8-1999. So far about 421 Artists and 81 Nos. of family pensioners

to the Artists have been covered upto 2002-03 under this scheme.

The expenditure shown below is the expenditure covered from 2002-03 .

Year No. of Pensioner covered Expenditure (Non-Plan)

(Rs. in lakh)

Artist pension Family Pension Artist pension Family Pension

2002-03 20 4 0.30 0.03

2003-04 20 13 030 0.10

2004-05 31 13 0.46 0.10

2005-06 25 18 0.37 0.13

2006-07 Not available �� 2007-08 25 12 0.37 0.09

17. Literary Pension Scheme

The Assam Literary Award and Pension Rules, 1974 came into force with effect from 26th

January 1973. Under this Rule, pension is offered to any permanent resident of the State who has

made outstanding contribution in the field of Art and Letters and has thereby raised stature of the

State in the estimation of the country as a token of recognition of his outstanding literary works.

Initially, the rate of this pension was Rs. 400 p.m. and was raised to Rs. 600 p.m. subsequently. In

1990, this pension was enhanced to Rs. 1000 p.m. and again it was raised to Rs. 1500 p.m. in

1995. However, it has been decided to enhance the rate up to Rs.2000 P.M. with effect from

01.01.2008.

vii

Under this Act, there is the provision for grant of a lump sum case award not exceeding

Rs. 5000/- (Rupees five thousand) only to any literary person irrespective of his financial position

and for rehabilitating the family of a deceased literary person as a token of recognition of his

outstanding contribution in the field of art and letters who leaves the family improvised for.

Subsequently, the lump sum cash award was raised from Rs.5000 to Rs.10,000 during the year

2000 and then again to Rs.15,000 only during the year 2005.

The years wise expenditure incurred and the number of beneficiaries are given below:

Year No. of beneficiaries Expenditure incurred

(Non-Plan) (Rs. in lakh)

2002-03 33 48.66

2003-04 �� 26.18

2004-05 �� 26.18

2005-06 �� 22.68

2006-07 �� 36.00

2007-08 �� 43.77

~~ 0o0 ~~

i


V. STATE PLAN

19. Please furnish a note on financial resources for State Plan giving a percentage of BCR over Total State Plan, level of borrowings, and the percentage of borrowed funds invested on Capital Assets and the expected returns thereon.

�� !�" �� #��$�� !�" �� %�� !�" �� &�� #�� $�� !'" ��(� �� $�� !)" �� #�� *�� !+" �� (� �� $�� $� ��$� �� ,�� #�� *�� -�� '. �� -�� *�� !*��" �� %/�� ,�� !%��" �� 0�� !$�� "

Items 2004-05

Actual

2005-06

Actual

2006-07

Actual

A State Government Resources (1+2+3) 1593.37 2343.06 2171.72

1 State’s Own Resources (a to e) -2581.48 -1969.52 -1381.66

a BCR -1414.81 264.61 156.25

b MCR(excluding deductions for repayment of

loans)

-1198.28 -2242.13 -1649.14

c Plan Grants under Finance Commission 31.61 8.00 15.70

d ARM 0.00 0.00 0.00

e Adjustment of opening balance 0.00 95.53

2 State’s Borrowings (i-ii) 1680.51 1910.36 1183.93

(i) Borrowings (a to i) 3267.46 2108.09 1414.01

a Net State Provident Fund 385.63 349.39

b Small Savings Loans 629.09 127.45

c Net Market Borrowings 717.66 592.01

d Negotiated Loans 116.88 118.74

e Bonds/Debentures 0.00 0.00 0.00

f Central Assistance - Loans 1029.25 258.83 226.42

1. Normal Central Assistance 1405.09 159.45 171.21

ii

2. Addl. C.A. for EAP 293.51 47.91 9.10

3. ACA for others 795.74 51.47 46.11

g Loans for EAP (back to back) 0.00 0.00 0.00

h Other loans from GOI 0.00 0.00 0.00

i Other loans, if any (to be specified) 0.00 0.00 0.00

(ii) Repayments (a to d) 1586.95 197.73 230.08

a Repayment of GOI Loans 111.61 112.58

b Repayment to NSSF 15.01 41.39

c Repayment of Negotiated Loans 71.11 76.11

d Other Repayments 0.00 0.00

3 Central Assistance (a+b+c) 2494.34 2402.22 2369.45

a Normal Central Assistance (90% grant) 1405.09 1292.89 1390.77

b ACA for EAP (90% grant) 293.51 431.19 81.89

c Others (90% grant) 795.74 678.14 896.79

B Resources of PSEs -50.00 -15.00 -56.44

C Resources of Local Bodies 0.00 0.00 0.00

D Aggregate Plan Resources (A+B+C) 1543.37 2328.06 2115.28

E State Plan Expenditure 1794.68 2232.53 2661.30 �� ! �� !��"� �� #�� $�� %�� &�� #�� '"(�() * �� ++�(� * �� ! �� (" * �� !��"� �� ,�� &�� -�� .�%-� �� %$�/� 0�� 1�� %�� 2�� # �� 3�� %��4� 5 � �� .%5�/� $�� %5� �� %�� &�� #� �� %�� 2�� # �� 6�� %5�� #�� ! �� !��" �� +��)�)" �� )�(��! �� ++�� #� 7�� # �� # �� &�� +"�� )�� ! �� )��"�� !��"� �� 7�� #�� %�� +"8��!( �� )��) �� !!+�)�� #� %�� %�� %�� &�� #� �� #�� ! �� !��" �� +�)+ �� 8��) �� !�� #� $�� %�� 2�� # �� $�� %�� 2�� # �� # �� #� �� $�� # �� # �� 9�� $�� #�� ! �� !��" �� 8(�� +8)�8" �� +!8+�"� �� $�� #� : �� #� : �� # �� %�� %�� # �� !��" �� ""8�8"�� +�+)�+� �� +��)�+) �� #� $�� %�� 2�� 9� �� #��

iii

�� !� �� "� �� #�� ! �� "� �� #�� $�$�� #�� %�� ! �� ! �� ! �� $�� $�� &�� $ !�� ! ��$�� $ !�� '�� # � (��$ !�

i


VI. ECONOMY MEASURES AND ADMINISTRATIVE REORGANSIATION 20. A board appraisal of economy measures implemented by the State government

from 2000-01 onwards. Savings in expenditure expected therefrom may also be indicated.

�� !

� �� !

"� �� #� � �� $�� %�� & �� & ��' �� !

�� (�� "�� "��))�*+&��&,��--& *. �� /�01 �� . ��!

�� ' �� 2�� -3 & �� & �� & ��' �� ' � �� (�� & �� 4�� '� �� 5�� & �� & ��-3 �� ' � �� (�� & �� ! � �� '� �� 5�� ! � �� (�� ! �� %�� $�� ,�� & ��

ii

�� !�� "�� !�� "�� !�� !�� !�� #$ �� %�� &�'� �� !�� %�� (�� )�� !�� *� �� !�� "�� *� �� !�� "�� +�� )�� )�� !�� !�� (�� ,�� -� �� !�� !�� %� � .$ �� %�� !�� %� /�� !�� .$ �� 0�� ! � ��

�� %�� *�) � �� &� � �� ) � �� +�!�� +�� )�� 1 * 2 ** �� )�� (�� (�� /�� 3)�� &�� (�� 3)�� &�� ) �� )*� �� !�� )�� "�� !� �� !�� ) ��

iii

�� ! � � �� " � ��# �� $ ��! %��! �� $��& ' �� !�� # �� #� �� # �� (�� #! )�� " � *�� (�� #! �� +�� $ ��! *�� +�� $ �� ,� �� -�+�$� ��,�� .��/0 �� 1 �� $� �� + �� )�� " � �� #� ��#( �� $� � � )�� 2��/0 �� 1 �� $� �� * .� �� * �� 3� �� # �� "�� # �� # ��#� *� �� ! �� /$�� ( �� / �� ( �� # �� &�! � �� ! �� (�� 1�� &�� + �� -�� 4�� #! �� + �� & �� + �� -��/ �� + ��! ��# �# �� # �� + �� *�� / �� ! � �� (�� 1�� *�� 5�� (��1�� # �� #� 6 �� &�� &��# / � �0��# � �� $�� / �� # �� / �� & �� ( �� ! 6�� *�� ' �� 1 ��! (��! �� &� �� # � �� + ��7� � � ��

6 �� &� ��& � ��! �� "�� # �� + ��

�� + �� #�� & � ��! �� "�� # �� + ��

iv

�� !��

�� "�� #$ �� %� �� &�� '�� (�� )��

)�� *��+�� ,�� )�� -�� "�"��

v

�� !""!#"$ � � �� !""%#"&� �� ' (�� )��*+�� !""!#"$ ,!"$�$$ -./0�,, %!-&�,$ .$-�$,!""$#". .$-�$, %.$-�/% %-&$�%" !0&�-&!"".#"- !0&�-% %"&,�$- %"-,�.! $,&�.0!""-#"% $,&�.0 ,//"�&" !,0/�,0 "�""!""%#"& "�"" "�"" "�"" "�""!""&#"/ "�"" "�"" "�"" "�""11 23432 11

i

TOPICS ON WHICH NOTES ARE REQUIRED VI. ECONOMY MEASURES AND ADMINISTRATIVE REORGANSIATION

21. Important measures of administrative re-organisation, if any, carried out during the year from 2000-01 onwards, the basic objectives of such schemes of re-organisation and their impact on the finances and quality of the administration of the State Government with particular reference to identification and abolition of surplus posts/redeployment strategies. A detailed note on Voluntary Retirement Scheme (VRS) , if introduced and implemented, may be given.

�� I. Re-organization of Departments Date from which effective

(a) Municipal Administrative Department and Town &

Country Planning Department merged into one

Department Viz. Urban Development Department

09.06.2002

(b) The Relief and Rehabilitation Department was merged

with Revenue Department and named as Revenue &

Disaster Management Department.

01.03.2007

(c) Museum, Library Services and Archaeology

Directorates were placed under the administrative

control of Cultural Affairs Department from

Education Department.

02.08.2003

(d) Flood Control Department was renamed as Water

Resources Department.

06.11.2002

II Creation of New Department

(a) Environment and Forest 24.02.2003

(b) Information and Technology Department 22.08.2003

(c) Directorate of Madrasa under Education Department 24.10.2005

(d) Tea Tribes Welfare Department 21.09.2004

(e) Horticulture and Food Processing Department 24.03.2004

(g) Education Department was trifurcated as Elementary

Education Department, Secondary Education

Department and Higher Education Department

16.08.2005

III Creation of New Districts

(a) Earlier Kamrup District was bifurcated into Kamrup

(Metro) and Kamrup (Rural) with

Headquarter at Guwahati

14.08.2002

(b) Bodoland Territorial Autonomous District (BTAD)

was created with four districts viz. Kokrajhar,

Udalguri, Chirang and Baska.

30.10.2003

IV Creation of New Sub-Divisions

(a) Titabor 30.05.2002

(b) Tamulpur 30.05.2002

(c) BTC Sub-Divisions Viz. Parbatjhora, Bheragaon and

Salabari

14.05.2004

ii

�� !� �� "�� #� �� $�� %�� &''' �� #� �� (�� #� �� "�� #� �� #� �� "�� )� �� *��+�� ,")*+- �� +�� "�� +�� &''' �� .�� /,-

�� #� �� $�� 0 �,-

�� %�� ,1- .�� ")*+ �� #� �� ! 2 �� !2�� 33�' �� 0'�� 0 �� 4�� 0 0� �� #� �� "��5�� ")*+ �� 4�� 0 � $�� ,"(6- .�� 7�8� 9��1:�0&;'';'2 �� !�<�0 �� "�� ")*+� %�� ,1- .�� =� �� #� �� 9�� 9�� 32;0 ;&3 �� &3� >�0 0 �� +�� =� �� +�� =�� +�� #� �� 3&� ��0 �� #� �� =� �� "�� "��#� �� 3 �� 0�� "�� #� �� +�� "�� #� �� ?�� "�� ,?�"- ��

iii

�� !"�#�$�� %&'�"�()��)�*" +�$��)'�") �"&,*-" . /*!")�0 1��""�"2 +�$��)'�") �� '��2�& )*2�)3�� ")* *"� &�$��)'�") �"& ��"�'�&�( 4�5�" +�6��*$'�") +�$��)'�")78� ��9 �� : ;� �<� �� ,3� (!5=�#) ��)�"2 )* �"6��*"'�") -3�#3-�� !"&�� >#��"#�? ,�#3"*�*20 �"& �"6��*"'�") +�$��)'�") 3�( "*- 5��" )��"(@��&)* A*��() +�$��)'�") �"& "�'�& �( �"6��*"'�") �"& A*��() +�$��)'�")7B� C�� <�D E�� A�**& /*")�*� +�$��)'�") 3�( 5��" ��"�'�& �( F�)��G�(*!�#� +�$��)'�")? @!"#)�*"( *@ -3�#3 5��"2 !"#3�"2�&7H� �� 9��< C��I� � �� ,3� +��#)*��)� *@ F��@�� *@ ,�� "& �JK,�� ,��5�(-�( #��)�& �" LMNOKNP !"&�� )3�" F��@�� *@ 1��" ,��5�( �"& Q�#R-��& /��((�( +�$��)'�")7,3�( +��#)*��)� 3�( "*- 5��" (�$��)�& @�*' )3�( +�$��)'�") �"& 5�*!23) !"&�� )3� "�-&�$��)'�") �" )3� "�'� ()0�� *@ ,�� ,��5�( F��@�� +�$��)'�") #��)�& �" STTP7UU TV*VT UU

i

TOPICS ON WHICH NOTES ARE REQUIRED VII. SUBSIDIES 22.

(a) Please indicate head-wise budgetary subsidies given by the State Government from 1997-98 onwards to each of the sectors and its basis/rates, purpose/objectives and the beneficiaries.

(b) Please specify the subsidies of different types – direct or indirect – being paid/borne by the State Government and its basis/rates, purpose/objective, and since when these are being paid, from 2000-01 onwards, together with assessment(s), if any made as to their usefulness and quantification of the benefits flowing from these subsidies. The form (whether in the form of concessional interest rates, prices/cheques for services/or outright grant) may also be indicated.

(c) The annual cost of any subsidy by the State government to its enterprises

may be indicated separately from 2000-01 onwards. �� ! "

INDUSTRIAL

SECTOR #$ �� %�� &�� '(�� )*+, �� &�� &�� -�$.+ ��/�$ 0� �&�� 1�� &�� -�$.2$++ ��/�$

� �� 3��

.$ ��4� �� /� �� 5�� 5��

2 �� 1 2+,��4� �� &�� -�$#+$++ ��/� �� #$+ (� �� *+,�� &�� -�$*+$++ ��/� ��

� �� 6��6 6��6

ii

�� !��"#$%��$& '� ()� �*��+ �,�*� ��+��(��- ��.�*� ��+� �,�� -��.+�+��- ��/��+� ��)��.0��1

2�34 �5 �6�$7�� 5 ��86$�"�� 9%$�� 6� �$�!� ��:��!��" 8$%��$&&�$�98$�6 8��5�� $ %�� 5 ;��$�� 5��7 �6��$�� 5 %��8��<�8� �� $ 8��&��"�5 =��;�33 &$!6 ��>34 �5 �6� ��?�� :6�86 �?�� &�� " �6�� %�� 58&$�7�

@��8� A�8! B�� C��C

D� E�+��- ��0�� F�G�� '� ��+��+�� .�*� �� ,��G�� ,�1��H�*� ��+ ��I�� +�11J��.E�� , �*� ��+� �,.�� ++�+��K��

LM�N �, �*� ��+� �,J��. E��+�O�� 1��.�, P+� �� 1)*� Q�� EE/ �� R��.*�.��

M� S�+��1��-E��- 0�+� '� ��+��*� ��+��1��+ �� +�� +�� ,�+��1��-��+T��O�� +�� -�U��+H �*��+� �,�� ,,�+��1��-��T��O�� -�*� V�-�.E*-) �,W/Q0TQ��, /��+��+X 0�((��

0�+� �, ��, ,�+��1��- ��+T��O�� + ��+�+��K�� 1��. �, P+� ��1)* �� +�*�(� �,�*� �� '*� ��+� �,�� ,,�+��1��- ��T��O�� +*��1� �� U�� N �, �*� ��O��+�

Q�� EE/ �� R��.*�.��

iii

�� 6. Subsidy on

Quality

Certification /

Technical know-

how.

� ��

�� !��"#"$% � �� &�� $�� ' �$�� (�� )*+��,�� $��-�./ ��

0��

)� �� #�� "�� 1"�&��

2*/+ � �� 3&�� &�� ,�� $��*/1///�� $��-�//��

0��

4� �� !�� &��

5/+ � �� "�6� �� 7�� ,�� $��-�// ��

0��

.�� &�� !�� 6�� "�� 1�� &�� &��

Additional SCIS

@10% subject to a

ceiling of Rs.5.00

lakh.

0�� -/�� &�� 8�� !�� Additional SCIS

@10% subject to a

ceiling of Rs.5.00

lakh.

0��

iv

�� 10% subject to a

ceiling of Rs.5.00

lakh.

�� !�� "� ��#�� 30% (SCIS) ceiling

up to Rs.25.00 lakh,

Generating Set

Subsidy –50%

ceiling up to

Rs.20.00 lakh,

Power Subsidy up to

1 MW-50% ceiling

up to Rs.10.00 lakh,

1 MW to 5 MW-

30% ceiling up to

Rs.20.00 lakh, above

5 MW – 20% ceiling

up to Rs.30.00 lakh.

Development

Subsidy for drawal

of HT and LT line

up to the premises of

the unit –10%

ceiling up to

Rs.20.00.

��

�$%�&��' !"()"�&( �(*"�+ ,- ./0 12344/567781 9:;;5117<=51 ./0 12344/5/7781 9>;;5117<=51><5 47 ?5@=A5B 47 425B55C0 D77<E5>A5<1 F7<5><B=B@ 425=</=A5/=277C ?0E>0 7F2>BC/778D<7C3;41

G H1-IJJJKL M C7 M N5>A5<1 M C7 M

I- O><B 47N5>A5<1 L C7 L G H1-PJJKL M C7 M M C7 M M C7 MQ�+��R�� S*�"� �� $�� R #� �� TU�R��

�TU ��R�� R �S*� �� S*� *��

��*�$& �(*�+�"V�(*"�+

v

��

�� !�� "��#��$%�� "�� & ��'� �� '� �� (�� )��

*� �� +� ��

�� !�� "��#��$%�� "�� & ��'� �� '� �� (�� )��

,� - � - �� )(+ �� "�� & ��

'� �� '� �� (�� )��./01234530.46725809: ;<=>?<@A><BC BD.E?<FAG>A?HG1CIA>=JKHLLM6NNL= For upliftment

of poor

farmers of the

State

9OP 1CL<?NF> QH?RN?= 8A>?<ES>E?HC>T: ;<=>?<@A><BC BD.E?<FAG>A?HG1CIA>=JUA=>H?L6NNL=

For upliftment

of poor

farmers of the

State

9OOP 1CL<?NF> QH?RN?= 8A>?<ES>E?HC>V: ;<=>?<@A><BC BD.E?<FAG>A?HG1CIA>=JKNH6NNL= To popularize

the Pulse

cultivation in

the State.

9OOP 1CL<?NF> QH?RN?= 8A>?<ES>E?HC>W: ;<=>?<@A><BC BD.E?<FAG>A?HG1CIA>=JX<BKN=><F<LN= YX<B QN?><G<ZN?=

To increase

the production

of field crops

9OOP 1CL<?NF> QH?RN?= 8A>?<ES>E?HC>[: ;<=>?<@A><BC BD.E?<FAG>A?HG1CIA>=J.E?<FAG>A?HG To ameliorate

acid soil

9OOP 1CL<?NF> QH?RN?= 8A>?<ES>E?HC>

vi

�� To analyze the

soil sample of

the crop field.

�� !� �� To enhance

agricultural

mechanization

"�� #� �� $�%�� To enhance

agricultural

mechanization

"�� &� �� '� �(�� )�

To assist

farmers to

take up plant

protection

measures

�� To assist

farmers for

field works

and marketing

�� $��(�� To assist

farmers to

carry their

produce to the

market

�� *� �� % ��+��

For better

irrigation in

the Field

crops

"�� ,� �� % ��$��

For field crop

irrigation

!�� -� �� $��

For easy

thrashing of

field crops

�� "� .� � /�� To increase

crop

production

through

natural

irrigation.

�� (��$01��20

vii

�� For

development

of cooperative

societies.

�� For

development

of cooperative

societies.

�� !��"� For

development

of cooperative

societies.

�� #� $��%�� For

development

of cooperative

societies.

�� &� �� '��'�� (��) For

development

of cooperative

societies.

�� *+, -../01 2345 36 7/849:; �� <=0> ?.:/45>9=4 -@>9+/15/>= ABC 73+901 7=+/>95; 233D=>0593. C3501EFFFGFH IJEKJL EHIKEM HFFKFF JHEKMJ LNFKFF HOJNKNMEFFHGFE EEJKLO ELLKFF HFFKFF MFJKNP JMHKPF EHJNKNEEFFEGFI HMMKMF HOOKPF PFKFF PLHKME LFOKHI HIOJKLPEFFIGFL JNOKMM EOIKOP PFKFF LHPKNE ILFKEM HOJOKNPEFFLGFP LNHKJI HJOKPF EFKFF IFKFF HHEMKPO HNENKOFEFFPGFJ POHKFM HHHHKFF HFFFKFF FKFF EOIKFF EMPPKFMEFFJGFO HMLKNE IFJEKFF OFFKFF IHIKMF IHEKFF LPNEKOEEFFOGFN JJPKMI IIPFKFF OFFKFF LFKFF JJIKFF PLHNKMI

i


VIII. NORMS FOR MAINTENANCE OF CAPITAL ASSETS

23. (A) IRRIGATION

(a) Please indicate the prevailing norms, if any, which the State Government

have prescribed or follow in the regulation of expenditure on the maintenance (wage and non-wage component separately) or various types of irrigation. Please give an appraisal of these norms indicating since when these norms are in force and the procedure for their revision from time to time. Have these norms been a subject of study/review recently. If so, the results thereof and Government’s decision thereon.

(b) Please indicate the liability, if any, of the beneficiary of Irrigation for maintenance of field channels under the Legislation in force and if these charges are actually being realised or not. Please indicate the amounts realised if any, in each year since 2002-03.

(c) Please indicate the prevailing norms for the maintenance of flood

embankment, if any, which the State government have prescribed or follow in the regulation of expenditure on the maintenance (wage and non-wage component separately) of these norms indicating since when these norms are in force, and the procedure for their revision from time to time. Have these norms been a subject of study/review recently? If so, result thereof and government decision thereon.

(B) ROAD AND BUILDINGS

(a) Please indicate the prevailing norms, if any, which the State Government

have prescribed or follow in the regulation or expenditure on the maintenance (wage and non-wage component separately) or various types of roads & buildings. Please give an appraisal of these norms indicating since when these norms are in force and the procedure for their revision from time to time. Have these norms been a subject of study/review recently. If so, the results thereof and Government’s decision thereon.

(b) Please indicate the liability, if any, of the beneficiary of roads & buildings for maintenance of roads & buildings under the Legislat ion in force and if these charges are actually being realised or not. Please indicate the amounts realised if any, in each year since 2002-03.

(c) Please indicate the prevailing norms for the maintenance of roads &

buildings, if any, which the State government have prescribed or follow in the regulation of expenditure on the maintenance (wage and non-wage component separately) of these norms indicating since when these norms are in force, and the procedure for their revision from time to time. Have these norms been a subject of study/review recently? If so, result thereof and government decision thereon.

ii

�� !"� ��##$�$$�� %�� &$�$$�� '�� !"� ��()�$$�� '�� %�� *�#�$$� �� $��* � $�+* ,�� *�#�$$�� -. � ,�� &$�$$�� - /!!� ��&�#�$$�' �-. � �� !�� -�� #$0 � ��!� "�� ' �-. � �� '�.-� �� 1��' �� ,�� .�� -. � �� '�. -�� ' � �� '�. �� -� �� -�� 2 .�" ��!�� -� 1 ��!!� �' -�� !� ��-! � �� ' ��!� �'��!�� '�� 3�� '�� '�� . � �' /�� 4� �5 �� "��' ��' ��-�!�� 4�� ". 6 �' -�� !��-! � -� �' �� '�� -� �� "�� .�� ' �� 6 �()� �� ' �� !�6 �((+��' �� 7. �� .�� 1�� 1� �71 �/� ##&2(�2�& �� )�$&��((� �� .�� ,'� �� - �!�8� � � �'-�� !��.�� ' �� 6 �� 7. �� 9��3� � �� '� �� !�8�� ' -�� .�� 1�� 1��71 �/� �)&2)(2�� )��((� �� '� !�� 9��3� �' � �� '� �� .�� 1�� 1��71 �/� �2�$$$2��2�) �� $�$��$$$� �!! �!�8�-! �� '�� . -� �!�8� �� ' �� .�� '� ��". 6 � �� .�� '� �� !�8� .��9:9.�� $$�9$� � ��.�-!";<� �� ! "#$%%&' �� !�8�� ! "#$%%&'�$$�9$� �6+(6*&6)#) �6+#6��

iii

�� !�� "� �� #��$�� %�� " &�� '$�� (�� ) ��$�� *��+�� $!�� , �� +�� -�� , �� (�� ) ��$�� *��+�� $!�� , �� +�� -�� , �� "" &�� '$�� (�� ) ��$�� *��+�� $!�� , �� +�� -�� , �� (�� ) ��$�� *��+�� $!�� , �� +�� -�� , ��

iv

�� ! "��# �� $� � #�� %� � #�� &��# � ' ��($� �� )��*�� +�� *�� )�� *�� *�� ,$�� *�� &�� $� -.�� /$0� 1�� /� � 2 �� ,�� 3 .��45 �� 3 .��45 �� +�� ( $� � 2 �� ,� �� 416��/� 2 �� *�� 7�8�� )�� 2 � *�� 9��'� ( *�� "�:� 2 �� *�� &$ ' �� '%�� $�� ' �� # �� "�($;�� 4 �� '� ( .��$��#� 9� ' �#�(� &$ 6�� .��+�� '��' �$ �� '�� <1=�� *�� '�� #�� /� �� >��/� � ' '�� ( >��/�? �� ' �� (� � ��

v

�� !�� "� #�� $� �� %�� &'�( �� )�� * �� )�� * �� * �� *�� )�� % �* �� *�� +� ��% �� &�� $� �� % �� *�(� � �� *( �� ( �� $� �� , �� ( �� +� �� -�&-� �� ( � �� .�� )�� /0� 1 �� 2 )�� 3�� 4�0� �� %�� * � �� 3�� %�� * � �� 5� 6�� .��

vi

� �� !"# $� % && � ' ()* +,�� )-./�.�0�23 (B)

(a) BUILDINGS

As per APWD SOR 2004-05, the following norms were followed for maintenance of

buildings. However, the rates are subject to revision as the price of essential construction

materials are in increasing trend over the years. This norm also included essential repairs and

renovation works in isolated cases.

Maintenance Norms for Buildings in terms of Plinth Area

( Rate in Rs. Per Sq. m.)

Types of Building Rate for Civil

Works,

Sanitary &

Water Supply

Works

Rate for

Electrical

Works

Total

Assam Type Building with Brick Wall

(a) Residential

(b) Non-Residential

140.70 19.70 160.40

Assam Type Building with Concrete Wall

(a) Residential

(b) Non-Residential

188.20 26.30 214.50

R.C.C. Building

(a) Residential

(b) Non-Residential

39.80

Per Cu.m. of

building

5.50

Per Cu.m. of

building

45.30

Per Cu.m.

of building

vii

N.B. :-

For proper maintenance of important buildings such as Hospitals, Dispensaries, Schools,

Court Buildings, residences of High Court Judges, Rajbhavans and jails etc., where

standard of maintenance is high, 50% additional maintenance cost over the above

mentioned rates are considered.

23 (B):- Prevailing Norms etc.

From 2008-09 onwards, Assam PWD (Building) has decided to adopt the following maintenance

norms based on CPWD norms.

CPWD Rate of Maintenance

Base year 1979 (Delhi Based)

Bldg. Category Servi

ce

Charg

e

Annu

al

Repai

r

Special Repair

Age

0-20

years

Age

21-

40

year

s

Age

above

40

years

Residential Bldg.

Minister's

Bunglow, Judges

Residence etc.

4.80 5.50 2.30 3.85 5.40

Hostel 3.10 3.55 1.75 2.90 4.05

Normal

Residence(Quarte

rs)

1.40 2.75 1.75 2.90 4.05

Non-Residential

Bldg.

Normal Offices 2.75 3.15 3.00 5.00 7.00

Court 5.15 5.90 9.65 - -

Medical Bldg 6.85 7.85 4.65 7.70 10.80

Up dating

Factor:-

Base Year, 1979

Current Year, 2008

Up dating Factor (Calculated as per CPWD Procedure) =

10.62

viii

Breakup of weightage of different materials used for maintenance of public buildings and

wage components followed in A.P.W.D. (Bldg.)

[Basis - C.P.W.D. norms (modified to suit A.P.W.D. (Bldg.)]

Item Unit Basic

rate

of

1979

(Delhi

Base)

Current

rate

(Prevai

ling

market

rate,

Assam

)

Weig

htag

e

Total

weight

age

Equivale

nt

weightag

e

(Total

100%)

Rate of

increase

Contributio

n to %age

increase

Materials

agreegate cu m 77.84 800 10.0

%

67.0%

14.93% 928% 138%

cement Qntl 46.08 600 18.5

%

27.61% 1202% 332%

lime Qntl 44.19 500 3.0% 4.48% 1031% 46%

paint Litre 36.5 200 17.5

%

26.12% 448% 117%

sand Cu m 37.88 500 10.0

%

14.93% 1220% 182%

timber Cu m 2186.

6

32000 8.0% 11.94% 1363% 163%

Total = 978%

Labour

coolie/labour Each 13 140 22.0

% 33.0%

66.7% 977% 651%

mason Each 18.3 170 11.0

%

33.3% 829% 276%

Total = 928%

Category Basic

rate

Current

rate

Rate

of

incre

ase

weightag

e

Contributio

n to %age

increase

Labour 13 130 928

%

33.0% 306%

Material 978

%

67.0% 656%

962%

Overall updating factor = 1062%

ix

For updating, procedure prescribed by CPWD have been followed. In this procedure, rates will be

updated considering current prices of key materials and labour wages by applying

weightage.Usage of materials is modified as per practical

The wage & Non-wages breakup considered for Assam PWD is as under

Wage ---33%

Non-Wages (materials)-----67%

Review of the norms will be taken up in due course and in this regard CPWD will be consulted.

The norms are revised periodically depending on the change of schedule of rate due to

increase in labour and material costs. The schedule of rates was last revised in 2008-09.

No study/review has so far been taken up in this respect.

(b) ROADS

�� !�� "�� #�� $�� %& Road category

Traffic volume

Single lane Double Lane

rate of M&R

(Rs. in Lakh)

Multiplyi

ng

factor

rate of M&R

(Rs. in Lakh)

Multip

lying

factor

Earthen Road Hill area

1. State

Highways:

a) Less than 500

cv/day 0.30519 1 0.30519 1

b) 500-1500 cv/day 0.30519 1 0.30519 1

c)over 1500 cv/day 0.30519 1 0.30519 1

2. MDR / RR:

a) Less than 50

cv/day 0.24673 1 0.24673 1

b) 50-250 cv/day 0.24673 1 0.24673 1

c) 250 -500 cv/day 0.24673 1 0.24673 1

d) 500-1500 cv/day 0.24673 1 0.24673 1

e)over 1500 cv/day 0.24673 1 0.24673 1

x

Earthen Road Plain area

1. State

Highways:

a) Less than 500

cv/day 0.30519 1 0.30519 1

b) 500-1500 cv/day 0.30519 1 0.30519 1

c)over 1500 cv/day 0.30519 1 0.30519 1

2. MDR / RR:

a) Less than 50

cv/day 0.24673 1 0.24673 1

b) 50-250 cv/day 0.24673 1 0.24673 1

c) 250 -500 cv/day 0.24673 1 0.24673 1

d) 500-1500 cv/day 0.24673 1 0.24673 1

e)over 1500 cv/day 0.24673 1 0.24673 1

Road category

Traffic volume

Single lane

Double Lane

rate of M&R

(Rs. in Lakh)

Multiplyi

ng

factor

rate of M&R

(Rs. in Lakh)

Multip

lying

factor

Blacktopped

roads Hill area

1. State

Highways:

a) Less than 500

cv/day 7.07634 0.56 7.07634 0.68

b) 500-1500 cv/day 7.72550 0.56 7.72550 0.68

c)over 1500 cv/day 8.62628 0.56 8.62628 0.68

2. MDR / RR:

a) Less than 50

cv/day 2.21688 0.625 2.21688 0.75

b) 50-250 cv/day 2.21688 0.625 2.21688 0.75

c) 250 -500 cv/day 2.59732 0.625 2.59732 0.75

d) 500-1500 cv/day 2.85691 0.625 2.85691 0.75

e)over 1500 cv/day 3.78553 0.625 3.78553 0.75

Blacktopped

roads Plain area

1. State

Highways:

a) Less than 500

3.69591 0.56 3.69591 0.68

xi

cv/day

b) 500-1500 cv/day 4.63545 0.56 4.63545 0.68

c)over 1500 cv/day 5.19402 0.56 5.19402 0.68

2. MDR / RR:

a) Less than 50

cv/day 1.82777 0.625 1.82777 0.75

b) 50-250 cv/day 1.82777 0.625 1.82777 0.75

c) 250 -500 cv/day 1.99704 0.625 1.99704 0.75

d) 500-1500 cv/day 2.38820 0.625 2.38820 0.75

e)over 1500 cv/day 2.64426 0.625 2.64426 0.75 �� ! " �#$ �%& ' �%( ) "*# $ *%&' *% ( + " �#$ �%& ' �%, - .��*�� ! / �� ) / 0�� + / 0�� # / �� 1 �� *# 2�� 3�� 1 �� # 2�� 1 �� % / �� 1 �� .444��*% 2�� 3�� 1 .444��% 2�� 1 .444��*�� 5 6��3�� 7 ��8 �� 3�� 9�8 ��3��:;< =>?;>@>AB CD ;EFED>G>?HB IJKE LCMEHFNEFA OEHM?FAO HEO>P>FQ >F AKE ?@@CAAEP LCMEHFNEFA HEO>PEFA>?@ ;R>@P>FQ ?HE@>?;@E AC S?B HEFA AC AKE LCMEHFNEFA ?O SEH ?PN>OO>;@E HR@E PRH>FQ AKE>H OEHM>GE SEH>CPT URA >FG?OE CD HC?POV AKE ;EFED>G>?H>EO ?HE FCA @>?;@E AC S?B ROEH GK?HQEO DCH N?>FAEF?FGE CD HC?POT WW XICIX WW

i

TOPICS ON WHICH NOTES ARE REQUIRED IX. MANAGEMENT OF SRTC 24.

(a) Please give information regarding the name and number of State Road Corporation Undertakings (i.e. Corporations, Municipal Undertakings, Govt. Departments, and Companies) that are run by the State.

(b) Please state whether tourist contract carriage permit operators are allowed to ply on routes on which the State Road Transport Undertaking have exclusive right of operation. If yes, please give in percentage terms and in Km terms the routes on which the tourist contract carriage permit operators are allowed to ply for the period from 2002-03 to 2006-07.

(c) Please give the percentage share of passengers carried by the SRTC and

those carried by the Private operators, in case where parallel operations are allowed.

�� !�� "�� #�$�� !�� #� �� !�� #% ��% �& �� $� �� #�� &�� '(�!�� &��(�� #�� !�� ( �� #!� �� #�� !�� % �� (�� &�� !�� (�� !�! � � � �& �� !#)�( � ��%�� &�! ��$� �� &�� &�� (�� '� &�� %�� %�� (�� & �� $�� ! �� $�� ! � �� *+,- .� ��!�� ( �� "�� % �� (�� ! �� '(�!�� (�� & �� ! � (�� #% �� !�� &��(�� '�� % �-/ �� & �� *-/ � (��#% �� !�� ( �� "�� (� �� #�� %�� ,-- �!#�� & � �� (�� +0-- �!#�� &�� #!� �� !�� !�� #�� & �� +-�--- �!#�� & �� ( �� #!� �� !� ��1 �� (�!�� #!� �!� !�� -/ �& �� (�� (� % ��(�� !�� & �� & �� #�! +-/ �� 2-/ � (��#% �� 33 -�- 33

i

TOPICS ON WHICH NOTES ARE REQUIRED IX. MANAGEMENT OF SRTC 25.

(a) Please give the fare structure per passenger per Km of the State Road Transport Undertakings for different categories of operator’s viz. Rural, Urban, City, Deluxe, Semi-deluxe, Luxury coaches, Express, Ordinary. Please indicate the frequency and extent of revision during 2002-03 to 2006-07.

(b) Please give the rates of concession granted to students, handicapped, freedom fighters, journalists, M.Ps, Members of State Legislature and any other categories. Information may be given separately for each category 2002-03 to 2006-07.

(a) Fare Structure of Assam State Transport Corporation:

In Paise per seat per K.M.

Category 2002-03

2003-04 2004-05 2005-06 2006-07

Ordinary 33 35 40 40 44

Express 35 37 40 40 47

Semi-Deluxe 45 48 60 60 66

Executive 70

A/C Class 88

Date of Fare Revision 04.05.2002 01.01.2005 28.09.2006

City Service: (In Rupees)

Route length (in Kms) Ordinary/Mini Low floor Bus Deluxe

0 – 3 3.00 3.00 5.00

3 – 5 4.00 6.00 6.00

5 – 9 6.00 8.00 8.00

9 – 13 8.00 10.00 10.00

13 – 17 10.00 12.00 12.00

17 – 21 12.00 14.00 14.00

21 – 25 14.00 16.00 16.00

Last fare revision of city service was made w.e.f. 01.10.2006.

(b) Concession/Free Travel facilities provided by ASTC

1. At present concession of free travel is offered by ASTC to M.Ps. and MLAs and this free travel

concession is reimbursed by the State Government.

2. ASTC has offered free pass to the blind persons.

3. 2.75% concession bus fare is offered to Accredited journalis in all category of ASTC own buses

only for press work with effect from 10.04.2007.

~~ 0o0o0 ~~

i

TOPICS ON WHICH NOTES ARE REQUIRED IX. MANAGEMENT OF SRTC

26. Please give the rate of Motor Vehicle Tax and Passenger Tax/Addl. Motor Vehicle Tax. Please indicate since when these rates have been applicable i.e. when the last revision in tax rates was undertaken and whether it was translated into a hike in the fares of the SRTCs. The increase in revenue on account of fare hike and the details in this regard during the period 2002-03 to 2006-07 may be given.

The rate of Motor Vehicle Tax for passenger vehicles used for commercial purposes is

given below :

�� ! �� !�� ! �� " �� #$�� #$�� ! �� " ��" �� %�� $�� $��$ &�� # �� !�� !��! &�� '�� # &�� (�� '��)��*�� +�� )�� ""�� +�� ' ,(� �� -�� $��* �� .�� -�� (�� " +� /�� (��0�1�� 1�� 2&� �$� 3 *#3��"��!��*#�

��)�� +�� $��)��$�� ""�� +�� ( %�� $�4�� 4�� +�� " ��( �#56 2��4 ��$�7�� 2� &� �� " �� 8� � �� %�9�� 8� �" �� "�� " "�� " ��:�� !:�# �� +� �� ;:

ii

��

~~ :O:o:O: ~~

i

TOPICS ON WHICH NOTES ARE REQUIRED IX. MANAGEMENT OF SRTC 27. Please give a note on steps taken, if any, for improving the financial position of

the Undertaking during the year 2000-01 to 2008-09 (e.g (i) for better and efficient management of men and materials; (ii) revision of tariffs to increase profitability, (iii) Voluntary Retirement Scheme (VRS); (iv) any plans for undertaking expansion; (v) any MOU signed for the said period and (vi) any other steps.

Assam State Transport Corporation (ASTC) has taken following measures to improve its

financial position during the years 2000-01 to 2008-09 :

(1) For better and efficient management of men and materials :

(i) complete ban on appointment in the ASTC since 1998.

(ii) Improvement of stations, yard, maintenance centres, computerization of ticketing

system.

(iii) Increase of its fleet position by repairing its long shutdown vehicles, down- scaling the

establishment expenditure by downsizing its staff position by way of VRS to 1809 number

of staff at Rs.6630 lakhs.

(iv) Agereement has been entered into with Numiligarh Refinery Ltd. For opening of 5 (five)

Nos. of Retail Outlet at Nagaon, Jorhat, Silchar, Bongaigaon and Mirza. The Retail Outlet

at Nagaon and Jorhat is expected to be commissioned within April, 2008 and the

remaining one within 2008-09. The Retail Outlet will be run by ASTC and it is expected

to earn a profit of over Rs.25.00 lakh.

(v). The Bus and Truck Terminuses at Guwahati and Silchar have been completed and is

expected to be operationalised by April, 2008. It is expected that the Corporation will be

able to earn around Rs.20.00 lakh per month by extending its services from these

installations.

(vi) Construction of a Yatri Niwas at Paltan Bazar, Guwahati is going on and it is expected to

be completed within the financial year 2008-09. The Yatri Niwas has provisions for

commercial parking of vehicles as well as 2 (two) floors for commercial purposes which is

expected to give a revenue earning of over Rs.7.00 lakh per month.

(vii) Construction of Inter-State Bus Terminus at Jorhat under NEC fund has been started and

on completion additional revenue will be generated from it.

(viii) Construction of Bus Terminus at Dibrugarh and Sivsagar has been approved under

Additional Central Assistance at a cost of Rs.6.74 crore and Rs.8.00 crore respectively.

The work of the construction of the Bus Terminus at Dibrugarh will be undertaken within

this financial year 2008-09.

(ix) 2 (two) PRS counter of N.F. Railway has been opened in the ASTC premises at Nagaon

and Morigaon on 11th

February, 2008. ASTC is expected to earn around Rs.1.00 lakh per

month by way of commission from sale of railway tickets.

(x) Negotiations are going on with VODAFONE for installations of their transmission towers

at ASTC stations as well as sale of their products and advertisements. On finalization of

deal, the Corporation is expected to generate a monthly income of over Rs.20.00 lakh.

(ix). Negotiations are in the final stage with IOC (MD) Ltd. For handing over the Retail Outlet

at Betkuchi, Guwahatito ASTC. The Corporation is expected to earn a profit of over

Rs.5.00 lakh per month from the sale of HSD and Pertrol.

(x). Discussions are going on with different Banks to open their ATMs at ASTC’s stations.

(xi) Steps have been taken to appoint Internet Agents for online booking of ASTC’s tickets.

(xii) ASTC has started joint venture with private parties for Cargo & Courier Services in 2002-

03 in order to increase its revenue earning. ASTC has also started proper utilization of its

premises for commercial purposes viz. for Advertisement, Commercial Market Complex

etc. for generating additional resources. The stalls under such market complexes have

been let-out to the unemployed youths to start their small-scale business. The Corporation

is getting an amount of Rs.5.00 lakh per month from these stalls. ASTC has also

introduced self-employment scheme from 2001. Under this scheme private bus owner are

allowed to operate their own buses on the ASTC routes under the banner of ASTC and as

ii

on date there are around 1417 such vehicles plying under ASTC banner by which the

Corporation has been able to earn an income of over Rs.120.00 lakh per month. 25 new

buses have been placed with ONGC on contract, and the ASTC is getting around Rs.25.00

lakh per month. Negotiations are going on for placement of more such buses with ONGC.

(2) In 2006-07, revision of tariff was made for increasing revenue of ASTC.

(3) ASTC has implemented VRS for its staff during 2001-02 and 2002-03 with financial

assistance of Rs.25.00 crore and Rs.41.30 crore respectively. 1809 employees of the

Corporation availed VRS which helped the Corporation in reducing the establishment cost

by over Rs.70.00 lakh per month.

(4) No MoU is signed.

~~ 0o0 ~~

i

TOPICS ON WHICH NOTES ARE REQUIRED IX. MANAGEMENT OF SRTC

28. Please furnish a list of guarantees given by the State Government along with the guidelines for giving such guarantees, in respect of loans obtained by SRTC to the various parties/purposes. Position of Guarantees outstanding at the beginning of each year from 2002-03 to 2006-07 be given.

No guarantee has been given by the State Government in respect of any loan obtained by

Assam State Transport Corporation (ASTC) and hence, the question of outstanding guarantee

does not arise.

i

TOPICS ON WHICH NOTES ARE REQUIRED X. POWER SECTOR

29. Has the State Electricity Regulatory Commission been setup? If yes, please provide a comparative statement of the award given by the SERC (including its assumptions) and the actual implementation.

The Assam Electricity Regulatory Commission was established under the Electricity

Regulatory Commissions Act 1998 on February 28, 2001. The AERC came into existence in

August 2001 as a one-man Commission. Considering the multidisciplinary requirements of the

Commission, it was made a multimember one comprising three Members (including

Chairperson) from 27th January 2006. The Commission has started functioning as Multimember

Commission on joining of two members from 1st February, 2006.

The Commission had given its first award in 2003-04. It has given its fifth award on

September 12, 2007. These awards are being implemented by ASEB and its successor

Companies.

A comparative statement of annual revenue requirement (ARR) approved by Assam Electricty

Regulatory Commission (AERC)and actuals is shown below:

(Rs. in Crore) Year ASEB APGCL AEGCL LAEDCL CAEDCL LAEDCL

Approv

ed

Actual Approv

ed

Actual Approv

ed

Actual Appro

ved

Actual Approv

ed

Actual Appro

ved

Actual

2002-

03

893.04 834.83 Company not

formed

Company not

formed

Company not

formed

Company not

formed

Company not

formed

2003-

04

894.41 887.58 Company not

formed

Company not

formed

Company not

formed

Company not

formed

Company not

formed

2004-

05

966.12 1013.08 Company not

formed

Company not

formed

Company not

formed

Company not

formed

Company not

formed

2005-

06

664.33 871.07 145.17 135.51 48.97 65.84 380.64 387.00 254.99 256.66 326.10 327.89

2006-

07

650.91 707.46

(Prov.)

180.10 162.69

(Prov.)

181.18

198.01

(Prov.)

424.13 450.13

(Prov.)

280.40 273.06

(Prov.)

365.07 337.78

(Prov)

2007-

08

863.76 A/c not

finalised

235.37 A/c not

finalise

d

216.14 A/c not

finalise

d

559.50 A/c not

finalise

d

344.28 A/c not

finalise

d

380.71 A/c

not

finalis

ed

It needs to be mentioned here that the AERC’s Tariff orders have been accepted by the

Utilities and the State Government in toto.

As far as the assumptions i.e. the Common Annual Rate of Growth (CARG) of

consumption of electricity by different categories of consumers on which the projections of sale

are estimated to work out the Tariff orders, are concerned, the statement given at Annexure-A,

B, and C for the years 2005-06, 2006-07 and 2007-08 explain the position.

�� Categories Slabs No. of

Consumers

Load - KW Sales

MU

Fixed

Charges

Rs. Crs.

Energy

Charges

Rs.Crs.

Total

Charges

Rs.Crs.

LT Tarifs

Jeevan Dhara

161,743 122,686 100.00 2.21 20.00 22.21

Domestic – A 0-120 444,377 487,532 378.14 8.78 103.99 112.76

121 – 240 168,930 185,335 143.75 6.67 51.75 58.42

>240 62,412 68,473 53.11 2.47 22.84 25.30

Total 675,720 741,340 570.00 26.69 178.58 196.49

Domestic – B 81,412 89,318 96.00 3.22 37.44 40.66

Commercial 106,899 196,122 175.00 25.89 75.25 101.14

ii

General 15,759 41,018 60.00 6.15 22.80 28.95

Public

Lighting

535 3,268 7.00 0.47 2.80 3.27

Agriculture

upto 7.5 HP

95 2,859 2.00 0.10 0.43 0.53

Small

Industries –

Rural

4,909 58,815 22.00 2.12 4.73 6.85

Small

Industries –

Urban

3,481 48,465 25.00 2.33 5.88 8.20

Temporary

supply

49 27

LT Total 1,050,603 1,303,919 1,062.00 69 348 408

HT Tariffs

HT Domestic 16,282 17,864 125.00 0.71 46.25 46.96

HT

Commercial

12,576 23,073 75.00 3.50 30.00 33.50

Public Water

Works

1,430 23,273 34.00 3.84 13.60 17.44

Bulk Supply Government

Educational

Institute

79 12,870 30.00 1.87 11.10 12.97

Others 2,257.00 110,751.60 245.00 21 97 118

HT Small Ind. 73 3,249 20.00 0.12 5.20 5.32

HT Industries

– I

657 29,243 35.00 2.70 11.90 14.60

HT Industries

– II

424 167,720 220.00 21.70 78.10 99.80

Tea Coffee &

Rubber

1,682 561,602 300.00 59.68 115.50 175.18

Oil & Coal 102 34,843 43.00 8.69 16.99 25.68

HT Irrigation

Load above

7.5 hp

1,813 54,324 14.00 2.87 4.41 7.28

HT Total 36,534 758,011 1,141.00 127 430 557

Grand Total 1,087,137 2,061,930 2,203.00 196 778 965

iii

Assam Electricity Regulatory Commission Tariff Order FY 2006-07

ARR MU

2417.7 ANALYSIS OF TARIFF & REVENUE FOR FY 2006-07 WITH REVISED TARIFF

Av Rate 4.42

Category

Fixed/Dire

ct Charge % effect

Energy

Charge

Fixed / Direct

Charge

Energy

Charge Total

KW MU Rs/kw % Rs/kw Rs (lakh) Rs (lakh) Rs (lakh) Rs/kWh

1 Jeevan Dhara 0.5 kw & 1 kwh/day 168154 70598.24 65 30 100 2.15 254.1537 1397.5 1651.654 6.27 2.54

Domestic: A - above 0.5 kw to 5 kw

First 4 kwh/day 637572 673222.321 595 30 100 2.75 2423.6 16362.5 18786.1 6.90 3.16

Next 4 kwh/day 187877 189492.092 133 30 100 3.8 682.1715 5054 5736.172 4.86 3.37

Balance 93939 94746.06 64 30 100 4.5 341.0858 2880 3221.086 4.41 3.50

Total 919388 957460.473 792 3446.857 24296.5 27743.36 6.14 3.50

3 Domestic: B - above 5 kw to 20 kw 13538 82199.072 58.5 30 100 4.1 295.9167 2398.5 2694.417 4.54 4.61

4 Commercial Load above 0.5 kw to 20 kw 135361 204714.026 202 110 100 4.5 2702.225 9090 11792.23 3.55 5.84

5 General Load upto 20 kw 19787 79598.327 61 125 100 3.95 1193.975 2409.5 3603.475 2.61 5.91

6 Public Lighting 541 3776.498 8.5 120 100 4.2 54.38157 357 411.3816 4.31 4.84

7 Agriculture upto 7.5 hp 1207 3544.86 2.05 30 100 2.25 12.7615 46.125 58.8865 3.61 2.87

8 Small Industries Rural upto 20 kw 5457 68810.035 39 30 100 2.3 247.7161 897 1144.716 5.39 2.94

9 Small Industries Urban 3438 89027.647 29 40 100 2.55 427.3327 739.5 1166.833 5.23 4.02

10 Temporary supply

LT Total 1266871 1559729.178 1257.05 1100 37.05 8635.31957 41631.625 50266.95 5.13 4.00

HT GROUP

1 HT Domestic 20 kw and above 502 21094 34 30 70 3.9 62.53751 1326 1388.538 5.15 4.08

2 HT commercial 20 kw and above 844 62289.67 84 115 70 4.2 707.9038 3528 4235.904 4.13 5.04

3 Public Water works 1497 50421.973 41 125 70 4.05 622.8597 1660.5 2283.36 0.91 5.57

Bulk Supply 20 kw and above

Govt. Edu Inst 113 14063.02 24 110 70 3.75 152.8733 900 1052.873 1.15 4.39

Others 613 123502.57 248 145 70 4.05 1769.719 10044 11813.72 2.14 4.76

5 HT Small Industries upto 50 kw 558 19214.43 18.3 40 70 2.75 75.95351 503.25 579.2035 4.98 3.17

6 HT Industries- 1.50 kw to 150 kw 523 32987.67 41 100 70 3.5 325.9958 1435 1760.996 2.38 4.3

7 HT Industries- II above 150 kw 310 158048.79 291 140 70 3.6 2186.651 10476 12662.65 1.16 4.35

8 Tea, Coff & Rub 902 289946.44 300 230 65 3.95 4895.66 11850 16745.66 0.86 5.58

9 Oil & Coal 115 33625 59.5 270 70 4 897.1941 2380 3277.194 0.92 5.61

10 HT Irrigation Load above 7.5 hp 664 50053.9 19.85 40 70 3.2 197.8601 635.2 833.0601 1.21 4.2

HT Total 6641 855247.463 1160.65 11895.20782 44737.95 56633.16 1.64 4.88

All Total 1273512 2414976.641 2417.7 20530.52739 86369.575 106900.1 3.26 4.42

106900.1038

Tariff

% increase Overall rate

2

4

RevenueCat No

LT Group

No of

Consumers

Connected load Kwh drawn

iv

Assam Electricity Regulatory Commission

Analysis of Tariff & Revenue for FY 2007-08 ARR MU

with Revised Tariff 2904.87

Av Rate 4.42

Category

Fixed/Dire

ct Charge % effect

Energy

Charge

Fixed / Direct

Charge

Energy

Charge Total

KW MU Rs/kw % Rs/kw Rs (lakh) Rs (lakh) Rs (lakh) Rs/kWh

1 Jeevan Dhara 0.5 kw & 1 kwh/day 246808 32125.96 74.82 30 100 2.15 115.65 1608.63 1724.28 2.30

Domestic: A - above 0.5 kw to 5 kw

First 4 kwh/day 1008308 1148206.945 735.2585 30 100 2.8 4133.55 20587.24 24720.78 3.36

Next 4 kwh/day 57305 135083.17 86.501 30 100 3.85 486.30 3330.29 3816.59 3.47

Balance 17749 67541.585 43.2505 30 100 4.55 243.15 1967.90 2211.05 3.55

1083362 1350831.7 865.01 4863.000 25885.43 30748.42 3.55

3 Domestic: B - above 5 kw to 20 kw 14895 110585.15 104.75 30 100 4.15 398.11 4347.13 4745.23 4.53

4 Commercial Load above 0.5 kw to 20 kw 142583 227010 262.54 110 100 4.55 2996.53 11945.57 14942.10 5.69

5 General Load upto 20 kw 21747 41329.5 99.9 125 100 4 619.94 3996.00 4615.94 4.62

6 Public Lighting 566 3828.05 7.8 120 100 4.25 55.12 331.50 386.62 4.96

7 Agriculture upto 7.5 hp 1185 6461.34 7.11 30 100 2.3 23.26 163.53 186.79 2.63

8 Small Industries Rural upto 20 kw 6275 68998.62 37.04 30 100 2.35 248.40 870.44 1118.84 3.02

9 Small Industries Urban 3572 58843 26.61 40 100 2.6 282.45 691.86 974.31 3.66

LT Total 1520993 1900013.32 1485.58 9602.46 49840.09 59442.53 4.00

HT GROUP

1 HT Domestic 20 kw and above 640 38299.2 34.76 30 70 3.95 113.55 1373.02 1486.57 4.28

2 HT commercial 20 kw & above 1192 128610.95 162.99 115 70 4.25 1461.63 6927.08 8388.70 5.15

3 Public Water works 1613 26779.16 49.05 125 70 4.1 330.80 2011.05 2341.85 4.77

Bulk Supply 20 kw and above

Govt. Edu Inst 109 15763.56 33.41 110 70 3.8 171.36 1269.58 1440.94 4.31

Others 774 140954.22 267.93 145 70 4.1 2019.79 10985.13 13004.92 4.85

5 HT Small Industries upto 50 kw 608 29668.7 54.85 40 70 2.8 117.28 1535.80 1653.08 3.01

6 HT Industries- 1.50 kw to 150 kw 637 38261.76 40.73 100 70 3.55 378.12 1445.92 1824.03 4.48

7 HT Industries- II above 150 kw 379 223132.9 330.61 140 70 3.65 3087.11 12067.27 15154.37 4.58

8 Tea, Coff & Rub 950 311307.14 303.174 230 65 4 5256.33 12126.96 17383.29 5.73

9 Oil & Coal 107 34020.51 74.3 270 70 4.05 907.75 3009.15 3916.9 5.27

10 HT Irrigation Load above 7.5 hp 3695 69537.44 67.49 40 70 3.25 274.88 2193.43 2468.3 3.66

HT Total 10704 1056335.54 1419.294 14118.6 54944.39 69062.95 4.87

All Total 1531697 2956348.86 2904.874 23721.06 104784.48 128505.5 4.42

2

4

Tariff Revenue

Overall rate

Cat No

No of

Consumers

Connected load Kwh drawn

LT Group

128505.4854


X. POWER SECTOR

30. The format shall be filled for all the unbundled utilities separately. Details which are not relevant for a utility should be left blank. The details that are relevant for all the utilities, irrespective of whether they are generation, transmission or distribution utilities, should be filled in their respective formats. Statement 37 can be filled only for the Generation utilities and the Statement 38 only for Distribution utilities.

Information in prescribed formats has been filled up separately for all the unbundled utilities and furnished at Statement 37 and 38.


X. POWER SECTOR

31. The details in the Statement 38 should be filled for different category of the tariff slabs as per the tariff order of the SERC or the tariff slabs in force in the State. In case, the tariff slabs have changed within the reporting period, separate format should be filled for years that have similar tariff slabs in force. An indicative list of the categories is given as a note in Statement 38.

The required information has been furnished in the Statement 9.


X. POWER SECTOR

32. The details of Subsidy provided by the Government should be shown as indicated in the Statement 39. Details of conversion of dues payables by utilities to the Government into grant (revenue or capital) or loan should be given as a separate statement with explanatory notes. Similarly, details of conversion of loan into equity may also be given.

No power subsidy has been provided by the Government directly except

the amount of cash deficit from the State Government under Financial Restructuring Plan

(FRP) of Assam State Electricty Board (ASEB) under ADB funded Assam Power Sector

Reform Development Programme. However, State Government made payment of

Rs.2196.00 crore to ASEB under cross settlemrnt liabilities against Rural Electrification

(RE) subsidy (Rs.1208.00 crore) and subvention (Rs.988.00 crore) during 2004-05. State

Government did not make the payment to ASEB in cash, but through adjustment against

the outstanding interest dues accrued up to 31.03.2003 on the State Government’s loans

provided to the ASEB.

State Government converted outstanding loan of Rs.1350.00 crore due to the

ASEB into equity during 2004-05 vide letter No.PEL.135/96/63 dtd.14.03.2005. The

ASEB was unbudled into five companies, namely, APGCL, ASGCL, UAEDCL,

CAEDCL and LAEDCL and the assets and liabilities of ASEB were also provisionally

transferred to these five companies under the “Assam Electricty Reforms First Transfer

Scheme, 2004” vide Government’s Notification No.PEL.151/2003/Pt./165

dted.10.12.2004.

As per updated Opening Balance Sheet (OBS) as on 01.04.2005, notified by the

Govt. of Assam vide its order No.PEL, 114/2006/120 dated 29.08.2007 the equities

allocated to different Companies including paid up capital of Rs.5.008 lakh each of the

new companies are as follows:

Name of Company Amount (Rs. in

crore)

1. Assam Power Grid Corporation Limited (APGCL) 455.86

2. Assam Electricy Generation Corporation Limited (AEGCL) 99.93

3. Upper Assam Electricity Distribution Company (UAEDCL) 56.08

4. Central Assam Electricity Distribution Company

(CAEDCL)

48.00

5. Lower Assam Electricity Distribution Company (LAEDCL) 58.69

6. Assam State Electricty Board (ASEB) 99.84

TOTAL 818.40

~~ 0:o:0 ~~


X. POWER SECTOR

33. With reference to works in progress a note may be given including details of the start-up dates of projects, their original costs, cost revisions, if any, implication of delay on interest burden, in terms of quantum by years.

A statement showing details of projects under work in progress as on 31.03.2008 is

given below.

TOPIC NO. 33 ANNEXURE - D

STATEMENT REGARDING WORK IN PROGRESS AS ON 31-03-2008

Sl.

NoName of Project Date of Sanction

Project Sanction

Cost

Actual

Expenditure

Completion

Status/target

date of

Remarks

1220kV D/C Kathalguri- Tinsukia

line(49.30Ckt Kms)15/2/99 6.4 6.4 Sept'05

1st circuit of the double circuit line was completed and charged

at 220kV on13/9/05. Works for the 2nd ckt could not be

completed as the approved cost has become insufficient due to

price escalation of works and materials required to complete

the 2nd circuit . Completion Certificate (C.C) for the 1st circuit

submitted.

2

Renovation of 220 kV D/C BTPS-

Agia- Sarusajai line ( 397

Ckt. Kms)

30/1/03 28.38 28.21 Mar'06

1st circuit of the D/C line was completed & charged at 220 kV

on 28/3/06. Works for the 2nd ckt could not be completed as

the approved cost has become insufficient due to price

escalation of works and materials required to complete the 2nd

circuit. However,out of 198.5 Kms 67 Kms of the 2nd Ckt

completed. Last installment of Rs0.1739 Crs received from

GOA on 10.4.2008

32X 50 MVA, 220/132 kV

Tinsukia Sub-Station15/2/99 19.64 19.1 Sept'05 Completed

4Augmentation of 2X 50 MVA,

220/132 kV Trs by 2X100 MVA,

220/132 kV Trs at Mariani S/S

27/2/02 6.37 6.25 May'06 Completed

5

Augmentation of 1X 63 & 1X 50

MVA, 220/132 kV Trs by 2X100

MVA, 220/132 kV Trs at

SarusajaiS/S

26/3/02 7.80 7.80 March'06 Completed

6Installation of 2X31.5 MVA,

132/133 kV Trs at Sarusajai S/S26/3/02 5.26 4.6 Dec'06 Completed

71X 50 MVA , 220/132 Balipara

S/S with 132 kV LILO line26/3/02 13.71 13.25 June'08

8

220/132 kV, 1 X 50 MVA and

132/133 kV, 1X 16 MVA Agia

S/S

28/3/07 7.39 2.27 May'09

9

Construction of 220/132 kV

Azara(Kukumara) and 132/133

kV Azara S/Ss with LILO of 220

D/C Agia- Sarusajai line and 132

kV S/C lines on D/C tower from

Azara (Kukumara) to Boko and

Azara S/Ss

26/9/07 36.22 0 Sept'10 Work not yet started

In Rs. Crore

10

Augmentation of transformer

capacity of 132/133 kV

Panchgram S/S from 2X16 MVA

to 2X25 MVA

27/2/08 4.4 0 Sept'10 Work not yet started

System Improvement Nov'08

Consumer Metering Completed Completed

Computerisation of Billing Nov'08

System Improvement 4/10/02( GEC-I, Nov'08( Cachar)

Consumer Metering Nagaon,Cachar Completed Completed

Computerisation of Billing & Sibsagar) Nov'08

New sub-Station 21/8/02(GEC-II, Nov'08(Dibrugarh)

R&M of sub-station Dibrugarh Nov'08

Feedeer Augmentation Jorhat) Nov'08

R&M of Distribution

transformersNov'08

Consumer Metering Completed Completed

Computerisation of billing Completed Completed

System Improvement 5/6/2003 Completed Completed

Consumer Metering (Mangaldoi & Completed Completed

Computerisation of Billing Kokrajhar) Nov'08

System Improvement 4/10/2002 Nov'08

Consumer Metering (Bongaigaon) Completed Completed


System Improvement 3/3/2005 Nov'08

Consumer Metering (N. Lakhimpur) Nov'08


16 58.62 44.35

14 65.79 54.14

15 32.26 25.35

12 257.29 216.42

13

84.08 59.56

1127/12/02(Rangia &

Tezpur)

107.93 85.82

System Improvement Completed Completed

Consumer Metering Nov'08


18 220/132KV Transmission 14-6-06 69.00 47.08 Jun-08

19 132 KV New Sub Station23-3-06 104.00 83.20 Jun-08

20

Augmentation of existing

Sub station17-04-06 55.50 54.83 Jun-08

21 SCADA ( SLDC ) 30-07-07 3.04 0.66 Jul-08

22 SCADA ( RTU ) 28-12-07 2.88 0.43 Dec-08

23 Circuit Breaker 11-05-05 4.26 4.26 Jan-07

24 33 KV Bus Capacitor 26-10-05 13.30 11.68 May-08

25 CT/ PT 12-01-06 4.35 4.35 May-08

26 Communication Equipment 27-12-07 17.55 2.63 Dec-08

27 Control and protection equipment 31-05-05 10.80 10.06 Mar-08

28 33/11 KV Sub Station Augmentatio 09-06-06 8.60 2.98 Mar-08

29 Meter 05-05-06 89.60 69.42 Mar-08

30 Meter Testing Equipment 04-01-06 5.80 5.16 Mar-08

TOTAL 1174.98 908.14

17 23-03-05 44.76 37.87


X. POWER SECTOR

34. Please give a note on the method of estimating the T&D losses. It should give the details of the measures taken to minimize them including metering and anti-theft measures. It may also be indicated if Energy Audits have been carried out. The method of estimation of Agricultural consumption should also be indicated giving the details of estimation for the reporting period.

T& D losses are estimated on actual basis i.e. on the basis of availability

and sale of power. The method of estimating the T & D losses is as follows:

Energy recorded at the injection point ( - ) Energy recorded at the consumer end

Energy recorded at the injection point X 100

Measures taken to minimize the T & D losses and anti theft measures are as follows

:

1. All defective and aging meters are being replaced by high quality electronic

meters.

2. In order to bring down the LT / HT ratio new distribution transformers have been

installed at load centre.

3. In addition to the billing at consumer premises another meter has been installed

outside the consumer premises as a check meter to compare the consumption.

This arrangement has been made for high value consumers only.

4. Routine analysis of downloaded Computerized meter reading instrument data of

Industrial Revenue Collection Area consumers is being made to check tampering

of meters.

5. Sub Divisional Engineers / Sub Manager Revenue have been directed to test

check some readings of all Meter Readers under his control every month. Any

discrimination noticed is reported to the Sr. Manager/ Chief Executive Officer for

disciplinary proceedings.

6. Disconnection squad in each sub- division has been strengthened by arranging

extra manpower, vehicle etc., so that on expiry of the notice time the service line

of the defaulting consumers can be disconnected.

7. Aggregate Transmission and Commercial ( AT & C ) losses are more in rural

areas. As such, under the Single Point Power Supply Scheme some Distribution

Transformers have been handed over to Franchisee for billing and collection of

revenue.

8. Computerized billing system has been introduced in most of the sub divisions to

reduce commercial losses.

9. In addition to the routine anti-theft drive done by the sub-divisions, one cell has

been formed under the direct control of the respective Sr. Managers in some

Divisions to detect theft cases.

10. Wide publicity has been given for giving information of theft cases to the concern

Sr. Managers/ Chief Executive Officers. The informer will be suitably rewarded

and their identity will not be disclosed.

11. The procedure for new service connection has been simplified to convert the

unauthorised consumer into regular consumer.

12. Feeder-wise energy audit has been started by metering all the feeders at injection

point. Arrangements have been made to meter all Distribution Transformers.

Energy Audit is a tool to ascertain the high loss feeder of the Sub- divisions. After

completion of metering, energy accounting will be started.

The method of estimation of Agricultural consumption is totally based on

actual basis as per the meter installed. In the Agricultural sector, major consumer

is Department of Irrigation, Government of Assam.

~~ 0:o:0 ~~


X. POWER SECTOR

35. Copies of the audited annual report, balance sheet and the profit & loss account and the cash flow statement of the each utility for the 2002-03 to 2006-07 may be sent. A separate note on the steps taken by the State to improve the financial position of the Utilities should be enclosed.

Consolidated audited annual reports for the years 2002-03, 2003-04 and 2004-05 in respect of whole Assam State Electricity Board (ASEB) and for the year 2005-06 in respect of all unbundled Companies are submitted herewith. The Annual Reports (Final Accounts) for the year 2006-07 are under final stage of audit and will be submitted on completion of audit.

Following are the steps taken to improve the financial position of the Utilities:

A. Assumptions of liabilities of ASEB:

As a part of Power Sector Reforms, Government has taken a number of steps to improve the financial position of ASEB and its successor companies by assuming outstanding dues of ASEB payable to various institutions/organizations, which are as follows:

1. Scheme of securitization: Government securitised the outstanding dues

of power supplying CPSUs, namely, NEEPCO, NTPC and PGCIL as on Septemebr 1, 2001 amounting to Rs.857.53 crore by issuing power bonds under the Government of India’s Securitization Scheme.

2. Settlement of dues of OIL and GAIL: Government has settled the outstanding dues of ASEB amounting to Rs.161.97 crore and Rs.68.17 crore of fuel supplying CPSUs, namely, OIL and GAIL respectively through One Time Settlement.

3. Financial Restructuring Plan (FRP) of ASEB: Government of Assam has

assumed another amount of Rs.4560.00 crore through cross settlement under FRP notified by the Government. Under this plan Government has paid the outstanding dues of ASEB Bonds as on 31.03.2003 amounting to Rs.322.00 crore to all Bond holders.Outstanding dues of Rs.45.00 crore payable to LIC has been fully paid by the Government after negotiation. Outstanding dues of Rs.377.00 crore payable to REC and Rs.318 crore payable to Non-CPSUs as on 31.03.2003 have been rescheduled and being serviced by the Government. It has also cleared the post securitisation outstanding dues of Rs.96.00 crore payable to CPSU, namely, NEEPCO. In addition to that, Government has provided cash deficit support of Rs.271.00 crore to ASEB as per FRP.

4. Unbundling of ASEB & Transfer Scheme: The ASEB has been unbundled into five companies, namely, APGCL, ASGCL, UAEDCL, CAEDCL and LAEDCL. The assets and liabilities as per Opening Balance Sheet as on 01.04.2005 have been allocated

to these five companies as per the Transfer Scheme notified by the Government after cleaning up the ASEB’s Balance Sheet as on 31.03.2005.

B. ADB Loan:

Government has arranged ADB loan of US $ 250 million (Loan No.2036 IND: Assam Power Sector Development Programme of US $ 150 million and Loan No.2037 IND: Assam Power Sector Development Project of US $ 100 million). The major componets and output of the Programme comprise (i) ensuring independence of AERC, (ii) developing regulatory frame work and rules for independent tariff setting, (iii) implementing reorganization and financial restructuring of ASEB and (iv) formulating appropriate policies for implementing the Power Sector Reform. The project loan is meant for system development, namely, construction of 132 KV Su Station, Augmentation of existing Sub Stations, SCADA, installation of meter etc.

C. Other Steps:

Other necessary steps taken are as follows: 1. Improvement of transmission and distribution system. 2. The procedure for new service connection has been simplified to convert the

unauthorised consumer into regular consumer. 3. Arrangement for 100 % billing to all categories of consumers has been made

by outsourcing Meter Readers and Bill Clerks. 4. All defective and aging meters are being replaced by high quality electronic

digital meters. 5. Computerised billing system has been introduced in most of the Sub-Divisions

to reduce commercial loss. 6. Anti theft drive has been intensified in all Sub–Division level. 7. Energy Audit has been started to ascertain the high losses areas under the

feeder.

~~ 0:o:0 ~~


X. POWER SECTOR

36. Please give a list of Guarantees given by the State Government for the loans raised by the utilities, the amount of guarantees at the opening of every year, fresh guarantees given during the year and the reduction in amount outstanding during the year due to repayment of loans (or otherwise) for the years 2002-03 to 2007-08.

Position of guarantees given by State Government for the loans raised by ASEB

for the year 2002-03 to 2007-08.

Market loan (Rs. in lakh)

Year Amount of guarantee Details of loan

Opening

balance

Fresh

guarant

ees

given

Closing

balance

Openin

g

balance

Drawn

during

the

year

Repay-

ment of

loan

Closing

balance

Remarks

2002-

03

51137.1

0

0.00 51137.1

0

37823.

55

0.00 1474.5

5

36349.

00

Outstanding

(overdue)

principal of

Rs.17420.05 lakh

and over due

interest as on

31.3.2003 have

been assumed by

the Govt. and

paid by the Govt.

Balance market

loan of

Rs.18928.95 lakh

has been allocated

to the successor

companies of

ASEB.

2003-

04

51137.1

0

0.00 51137.1

0

36349.

00

0.00 17420.

05

18928.

95

2004-

05

51137.1

0

0.00 51137.1

0

18928.

95

0.00 0.00 18928.

95

2005-

06

51137.1

0

0.00 51137.1

0

18928.

95

0.00 186.00 18742.

95

2006-

07

51137.1

0

0.00 51137.1

0

18742.

95

0.00 525.00 18217.

95

2007-

08

51137.1

0

0.00 51137.1

0

18217.

95

0.00 0.00 18217.

95

REC loan (Rs. in lakh)


Opening

balance

Fresh

guarant

ees

given

Closing

balance

Openin

g

balance

Drawn

during

the

year

Repay-

ment of

loan

Closing

balance

Remarks

2002-

03

26444.5

8

0.00 26444.5

8

21831.

76

0.00 0.00 21831.

76

2003-

04

26444.5

8

0.00 26444.5

8

21831.

76

0.00 21831.

76

0.00

2004-

05

Note : REC loan (both due & not due) including outstanding interest as on 31.3.2003 have

assumed by the Govt. of Assam under FRP. Restructured and being serviced by the Govt.

of Assam. Hence, the guarantees issued by the Govt. stands vacated automatically. 2005-

06

2006-

07

2007-

08

PFC loan (Rs. in lakh)


Opening

balance

Fresh

guarant

ees

given

Closing

balance

Openin

g

balance

Drawn

during

the

year

Repay-

ment of

loan

Closing

balance

Remarks

2002-

03

8793.00 0 8793.00 6483.3

3

219.36 744.70 5957.9

9

2003-

04

8793.00 0 8793.00 5957.9

9

267.66 702.68 5522.9

7

2004-

05

8793.00 12500 21293.0

0

5522.9

7

2599.4

8

787.94 7334.5

1

2005-

06

21293.0

0

0 21293.0

0

7334.5

1

5047.8

2

837.69 11544.

64

2006-

07

21293.0

0

0 21293.0

0

11544.

64

5282.3

8

1038.6

4

15788.

38

2007-

08

21293.0

0

0 21293.0

0

15788.

38

280.26 1665.4

8

14403.

16

~~ 0:o:0 ~~

TOPICS ON WHICH NOTES ARE REQUIRED XI. PUBLIC SECTOR ENTERPRISES

37.

(a) Please list out the names of statutory corporations and Government companies in which the State Government’s investments have been made as at the end of 2007-08 and indicate/furnish the relevant amounts in respect of each of these;

(b) Brief description of their functions and activities

(c) Extent of State Government’s participation in the share capital, with amount of investment and share-holding pattern;

(d) Extent of privatization done/proposed to be done in these enterprises

and realizations expected as a result of privatizations;

(e) Data on capital base, budgetary support extended by the State government and the amount of interest/dividend accrued/actually paid. The amount of loan overdue with accumulated unpaid interest. Have any overdue loans been converted into equity and the amount and year in which this has been done may be indicated.

(f) Financial results of each under takings in terms of Profit & Loss;

(g) Turnover per unit of capital invested in each year from 2002-03 to

2006-07.

(h) The status of audit of accounts may be indicated. If there is a backlog, this may be specifically stated including any steps being taken to clear the backlog.

(a)

(Rs. in crore)

Sl.

Name of the Public Sector

Enterprises

Abbreviatio

n of

Enterprises

Amount of State Govt.’s Investment

I SERVICE SECTOR

Equity Term

loan

Unsecure

d

loan

Subsidy Any others Capit

al Manag

ement

1 Assam State Electricity Board ASEB 1350.00

2

Assam State Transport

Corporation ASTC 167.72 Nil Nil Nil Nil 239.70

3 Assam Urban Water Supply

& Sewerage Board

AUWS&SB

88.9

2

II TRADE SECTOR

4

Assam State Co-operative

Marketing & Consumers

Federation Ltd.

STATFED 18.58 8.29 26.7

6

4.29

5

Assam Government

Marketing Corporation Ltd.

(Closed)

AGMC 3.49 1.58 Nil Nil Nil Nil

6 Assam Apex Weavers &

Artisans Co-operative

Federation Ltd. (trade and

manufacturing sector)

ARTFED 2.33 Nil Nil 0.34 Nil Nil

7

Assam State Warehousing

Corporation

ASWC 6.07 1.64 0.04

8 Assam Gas Company Ltd. AGCL 16.91 Nil Nil Nil Nil

III WELFARE SECTOR

9 Assam Plains Tribes

Development Corporation

Ltd.

APTDC 5.10 Nil Nil Nil Nil Nil

10 Assam Development

Corporation for OBC Ltd..

ASDC for

OBC

2.60 Nil Nil 9.35 Nil Nil

11 Assam Development

Corporation for SC Ltd.

ASDC for

SC

5.08 Nil Nil Nil Nil 2.30

12 Assam Minorities

Development & Finance

Corporation Ltd.

AMDFC 1.39

IV

PROMOTIONAL

ENTERPRISES

13

Assam Industrial


Ltd.

AIDC 93.09 17.2

4

14 Assam Small Industries


Ltd.

ASIDC 6.51 3.96 Nil Nil Nil Nil

15 Assam Hills Small Industries


Ltd.

AHSIDC 2.00 13.5

0

16 Assam Financial Corporation AFC 7.85 Nil Nil Nil Nil 74.25

17

Assam Agro Industries


Ltd. (Closed)

AAIDC 2.20 - 0.50

18 Assam Seeds Corporation ASC 1.46 Nil Nil Nil Nil Nil

Ltd.

19 Assam State Minor Irrigation


Ltd. (Closed)

ASMIDC 17.35 Nil 48.2

4

Nil Nil Nil

20 Assam Livestock & Poultry

Corporation Ltd.

ALPCO 0.07 Nil Nil Nil Nil Nil

21 Assam Fisheries


Ltd.(Welfare sector)

AFDC 0.49 Nil Nil Nil Nil Nil

22 Assam Film (Finance &

Development) Corporation

Ltd.

AF(FD)CL 0.10 0.04 Nil Nil Nil Nil

23 Assam State Cooperative

Housing Federation Ltd.

HOUSEFE

D

8.67 Nil Nil Nil Nil Nil

24 Assam Tourism Development

Corporation Ltd.(*grants in

aids)

ATDC 0.39 Nil Nil Nil Nil 71.22

*

25 Assam Industrial

Infrastructure Development

Corporation Ltd.

AIIDC 2.19

V PRODUCTION

(Manufacturing) SECTOR

26 Assam Tea Corporation Ltd. ATC 29.54 Nil 108.48 Nil Nil Nil

27

Cachar Sugar Mills Ltd.

(Closed) CSM

28 Assam Spun Silk Mills Ltd.

(Closed)

ASSM 1.69 3.39

29

Assam Polytex Ltd. (Non-

operational) APL

30 Assam Syntex Ltd. (Closed) ASL Nil Nil Nil Nil Nil Nil

31

Assam State Textile

Corporation Ltd. ASTCL 11.73

32 Assam State Weaving &

Manufacturing Company

(Closed)

ASW&MC 11.61 11.6

5

6.17

33 Assam Electronic


Ltd.

AEDC 9.51 0.55

34 Ashok Paper Mill (Assam)

Ltd.

APM

0.01

Nil 2.98 Nil Nil Nil

35 Assam Petrochemicals Ltd. APCL 8.05 Nil

36 Assam State Fertilizers &

Chemicals Ltd.

ASFC

NA

37 Fertichem Ltd. (Closed)

FERTICHE

M 2.00

12.8

8

38 Assam Conductors & Tubes ASCON NA

Ltd. (Closed)

39

Nagaon Cooperative Sugar

Mills Ltd. NCSM 3.32 3.52 6.22

40

Assam Cooperative Sugar

Mills Ltd.

ACSM

(Sugar) 1.87 Nil 1.17 Nil 0.007 Nil

41 Assam Cooperative Spinning

Mills Ltd. ****

ACSM(Spin

ning)

5.77 0.35

42 Swahid Kushal Konwar

Samabaya Sutakol Ltd.

SKKSS 5.76 4.73 Nil Nil Nil Nil

43 Assam Polyester Cooperative

Society Ltd.

APOL 15.59

44 Assam Cooperative Jute Mills

Ltd.

ACJM

3.23 0.01 1.47 1.70

45 Assam Plantation Crops


Ltd.

APCDC 5.00 7.44 0.50

46 Assam State Text Book

Production & Publication

Corporation Ltd.

ASTBPPCL 1.00 Nil Nil Nil Nil Nil

47 Assam Mineral Development

Corporation Ltd. (Trading) (*

as grant)

AMDC 4.89 Nil Nil Nil Nil *2.50

VI

CONSTRUCTION

SECTOR

48 Assam Government

Construction Corporation

Ltd.

AGCC 2.00

49 Assam Police Housing

Corporation Ltd.

APHC 3.50

50 Assam State Housing Board ASHB 0.00

(b) Brief description of their functions and activities

Sl. Enterprises Functions

I SERVICE SECTOR

1 ASEB Power generation, transmission, distribution etc.

2 ASTC To provide economic and reliable passenger services to the

commuters.

3 AUWS&SB Implementation of water supply & sewerage schemes in

Urban areas. To develop, maintain, regulate water supply,

sewerage and sewerage disposal works in urban areas.

II TRADE SECTOR

4 STATFED Trading in consumer goods & manufacturing of food

items. Under liquidation since 14/6/2006.

5 AGMC To market various handloom, handicraft and cottage

industries product.

6 ARTFED i) To organize handloom weaving & other cottage

industries on cooperative basis. ii) To produce & market

various handloom & handicraft product.

7 ASWC To provide scientific storage and warehousing facility in

rural & urban sector.

8 AGCL To transport & distribute natural gas to Industrial,

Commercial and Domestic consumers through

underground pipelines.

III

WELFARE

SECTOR

9 APTDC To implement schemes for social and economic

development and self-employment of tribal people of the

plains districts.

10 ASDC for OBC To implement schemes for social and economic

development and self-employment of Other Backward

Classes.

11 ASDC for SC To implement schemes for social and economic

development and self-employment of people of schedule

castes

12 AMDFC To implement schemes for social and economic

development and self-employment of people of minority

groups in Assam for carrying various income generating

activities.

IV PROMOTIONAL

ENTERPRISES

13 AIDC To promote & develop large and medium industries.

14 ASIDC To promote, develop and set up small scale Industries. To

provide marketing assistance, preferential store purchase

under APSP Act 1989 including various other SSI

promotion and development activities and resource

outsourcing.

15 AHSIDC To promote, develop and set up small scale Industries in

the backward Hill Districts of the State.

16 AFC To provide financial assistance to small and medium scale

industries within its operational jurisdiction in the State of

Assam, Manipur, Meghalaya & Tripura.

17 AAIDC To promote and develop agro-based industries, production

centres of agricultural machinery & implements, fertilizer

& inputs and marketing.

18 ASC To produce, procure and sell high yielding and improved

varieties of seeds, plants and grafts.

19 ASMIDC Development of minor irrigation. Presently the company is

defunct.

20 ALPCO To promote livestock & poultry and related industries. To

impart training and credit linkage facilities to develop the

Dairy sector, to implement meat processing plants for

hygienic meat.

21 AFDC To promote fisheries and economic conditions of

fishermen tribes. To develop the natural Beel fisheries and

to improve socio economic condition of actual fisherman

from S.C. Community of the State.

22 AF(FD)CL To promote local film industries and to finance local film

festival and film shooting.

23 HOUSEFED To provide housing loans to the member Primary Housing

Societies, construction schemes of State Government /

Central Government, Deposit works, construction of flats /

office buildings etc.

24 ATDC To develop tourism infrastructure in the State and to

promote tourism including tourism project / units

management.

25 AIIDC Development of Industrial infrastructure for the State of

Assam.

V PRODUCTION

SECTOR

26 ATC Cultivation, manufacturing, trading and production of tea

27 CSM Production of Sugar

28 ASSM Production of silk textiles. Mill is virtually closed since

1996 and formally declared closed w.e.f.31.03.2007.

29 APL

30 ASL Production of textiles. Closed.

31 ASTCL Production of textiles. Production unit declared closed

w.e.f.28.06.2007. Accounts updating is being carried out.

32 ASW&MC Production of textiles. Not in operation. Closed.

33 AEDC Promotion of electronics

34 APM Production of paper. (NA)

35 APCL Production of petrochemical products.

36 ASFC Production of sulfuric acid & Single – Super – Phosphate.

Expansion & modernization works were started in 2004

but has come to a halt mainly for want of fund.

37 FERTICHEM Production of granulated fertilizer. Factory closed.

38 ASCON Production of power conductors & structures. Produce and

market all kinds of AAAC, CSR & AA conductors and

fabrication of structural items.

39 NCSM Production / manufacturing of sugar

40 ACSM (Sugar) Production /manufacturing of sugar. But not functioning

now.

41 ASCM(Spinning) Production of cotton textiles

42 SKKSS Production of cotton textiles. The production activities of

the PSU has been closed since 30-06-1993.

43 APOL Manufacture of Synthetic Yarns.

44 ACJM Production of Jute based materials. For rehabilitation of the

Mill as per Assam Accord in 1985.

45 APCDC Rubber & Coffee Cultivation in the non-agricultural land

and rehabilitation of Jhum cultivating tribal people.

Trading / marketing of the cash crops produces of the

Corporation.

46 ASTBPPCL Production of text books for school. Printing and

publication of school text book.

47 AMDC Exploration of minerals and setting-up of related

industries. To explore and exploit minerals and to set up

mineral based industries.

VI CONSTRUCTION

SECTOR

48 AGCC Construction of buildings, structure etc.

49 APHC Construction of police housing. To undertake design,

construction, repairing and allied works for all kinds of

buildings for the Police department including office &

residential buildings.

50 ASHB Creation of housing accommodation for LIG & MIG

people. To construct residential house for rural and urban

beneficiaries.

(c) Extent of State Government’s participation in the share capital, with amount of

investment and share-holding pattern;

(Rs. in crore)

Sl. Enterprises State Government’s participation in share

capital

Equity Preferential

Cumulative

Preferential

Any

other

I SERVICE SECTOR

1 ASEB 1350.00

2 ASTC 167.73 Nil Nil 239.70

3 AUWS&SB Nil Nil Nil Nil

II TRADE SECTOR

4 STATFED 18.58 Nil Nil Nil

5 AGMC 3.49 Nil Nil Nil

6 ARTFED 2.33 Nil Nil Nil

7 ASWC 6.07

8 AGCL 16.91 Nil Nil Nil

III

WELFARE

SECTOR

9 APTDC 5.10 Nil Nil Nil

10 ASDC for OBC 2.60 Nil Nil Nil

11 ASDC for SC 5.08 Nil Nil Nil

12 AMDFC 1.39

IV

PROMOTIONAL

ENTERPRISES

13 AIDC 93.09

14 ASIDC 6.51 Nil Nil 1.25

15 AHSIDC 2.00

16 AFC 7.85 Nil Nil Nil

17 AAIDC 1.10 - - -

18 ASC 1.458 Nil Nil Nil

19 ASMIDC 17.35 Nil Nil Nil

20 ALPCO 0.06 Nil Nil Nil

21 AFDC 0.49 Nil Nil Nil

22 AF(FD)CL 0.10 Nil Nil Nil

23 HOUSEFED 8.67 Nil Nil Nil

24 ATDC 0.39 Nil Nil Nil

25 AIIDC Nil Nil Nil Nil

V

PRODUCTION

SECTOR

26 ATC 29.40 0.14 0.00

27 CSM

28 ASSM 1.70

29 APL

30 ASL 0.95 Nil Nil Nil

31 ASTCL 15.44 Nil Nil 0.32

32 ASW&MC 11.60

33 AEDC 9.51

34 APM 0.01 Nil Nil Nil

35 APCL 8.05 Nil Nil Nil

36 ASFC

37 FERTICHEM 2.00 Nil Nil Nil

38 ASCON 1.49 0.05

39 NCSM 3.24

40 ACSM (Sugar) 1.87 0.0036 0.25

41 ASCM(Spinning) 5.77 0.3485

42 SKKSS 1.87

43 APOL 15.59

44 ACJM N.A. N.A. N.A. N.A.

45 APCDC 5.00

46 ASTBPPCL 1.00

47 AMDC 4.89 Nil Nil Nil

VI

CONSTRUCTION

SECTOR

48 AGCC 2.00

49 APHC 0.04

50 ASHB - - - -

(d) Extent of privatisation done/proposed to be done in these enterprises and

realizations expected as a result of privatisations;

Sl. Enterprises Remarks

I SERVICE SECTOR

1 ASEB

Unbundled into 5 entities with one generation, one

transmission and 3 distribution companies. Privatization not

yet done

2 ASTC Performing reasonably well. No proposal for privatization

3 AUWS&SB Operations are economic with heavy loss and no proposal for

privatization.

II TRADE SECTOR

4 STATFED Liquidated since 14/6/2006. No proposal for privatization

5 AGMC Losing, Steps are being taken for revival. No proposal for

privatization.

6 ARTFED Performing reasonably well. No proposal for privatization

7 ASWC Running on loss. No proposal for privatization.

8 AGCL This is a profit making & growing unit. Privatization does not

arise.

III WELFARE SECTOR

9 APTDC No proposal for privatization.

10 ASDC for OBC No proposal for privatization.

11 ASDC for SC No proposal for privatization.

12 AMDFC No proposal for privatization.

IV PROMOTIONAL

ENTERPRISES

13 AIDC No proposal for privatization.

14 ASIDC No proposal for privatization.

15 AHSIDC No proposal for privatization.

16 AFC No proposal for privatization.

17 AAIDC Under liquidation. No decision has been taken for

privatization

18 ASC No proposal for privatization.

19 ASMIDC Under liquidation. No decision has been taken for

privatization

20 ALPCO No proposal for privatization.

21 AFDC No proposal for privatization.

22 AF(FD)CL No proposal for privatization.

23 HOUSEFED No proposal for privatization.

24 ATDC Privatization only in respect of management of projects / units

have been done. No ownership privatization has been done.

25 AIIDC No proposal for privatization.

V PRODUCTION

SECTOR

26 ATC No decision has yet been taken for privatization.

27 CSM Closed down. No proposal for privatization.

28 ASSM Closed down. No proposal for privatization.

29 APL Handed over for private management, but remains non-

operative. No proposal for privatization.

30 ASL Closed down. No proposal for privatization.

31 ASTCL Closed down. No proposal for privatization.

32 ASW&MC Closed down. No proposal for privatization.

33 AEDC Performing well. Privatization does not arise.

34 APM Privatization does not arise as the unit is in the closed down

state.

35 APCL No proposal for privatization

36 ASFC No proposal for privatization

37 FERTICHEM Closed down. No proposal for privatization

38 ASCON Closed down w.e.f. 31.03.2006. No proposal for privatization

39 NCSM It is in non-operative stage. Privatization not proposed.

40 ACSM (Sugar) No proposal for privatization

41 ASCM(Spinning) No proposal for privatization

42 SKKSS No proposal for privatization

43 APOL No proposal for privatization.

44 ACJM Not proposed for privatization.

45 APCDC Not proposed for privatization.

46 ASTBPPCL Not proposed for privatization.

47 AMDC Not proposed for privatization.

VI

CONSTRUCTION

SECTOR

48 AGCC Closed down with the approval of State Cabinet Not proposed

for privatization.

49 APHC Not proposed for privatization.

50 ASHB Not proposed for privatization.

(e) Data on capital base, budgetary support extended by the State government and

the amount of interest/dividend accrued/actually paid. The amount of loan

overdue with accumulated unpaid interest. Have any overdue loans been

converted into equity and the amount and year in which this has been done may

be indicated.

(Rs. in crore)

Sl. Enterprises

Budgetary

support by

State Govt.

Interest /

dividend

accrued/actual

Loan overdue with

accumulated

unpaid interest

Overdue loan converted into

equity with year

Amount Year

I SERVICE

SECTOR

1 ASEB 58.90 53.87 1350.00 2006-07

2 ASTC Nil Nil 167.72 1991-92

3 AUWS&SB 56.56 88.92

II

TRADE

SECTOR

4 STATFED

5 AGMC Nil

6 ARTFED Nil

7 ASWC Nil Nil Nil Nil

8 AGCL Nil Nil Nil

III

WELFARE

SECTOR

9 APTDC

10 ASDC for OBC ��

��

��

11 ASDC for SC Nil Nil Nil Nil

12 AMDFC Nil Nil Nil

IV

PROMOTIONAL

ENTERPRISES

13 AIDC Nil Nil 35.81

14 ASIDC Nil Nil Nil Nil

15 AHSIDC 2.00 Nil Nil Nil

16 AFC 74.26 Nil Nil

17 AAIDC - - - - -

18 ASC Nil 3.30 7.19 Nil

19 ASMIDC Nil Nil Nil

20 ALPCO No No No

21 AFDC Nil Nil Nil

22 AF(FD)CL Nil Nil Nil

23 Housefed N/A N/A N/A N/A

24 ATDC Nil Nil Nil

25 AIIDC Nil Nil Nil Nil

V

PRODUCTION

SECTOR

26 ATC

27 CSM

28 ASSM Nil

29 APL

30 ASL Nil Nil 17.44 Nil

31 ASTCL Nil Nil Nil Nil

32 ASW&MC

33 AEDC 2.58

34 APM Nil Nil Nil Nil

35 APCL Nil Nil Nil Nil

36 ASFC

37 FERTICHEM Nil Nil Nil Nil

38 ASCON Nil

39 NCSM Nil Nil Nil

40 ACSM (Sugar) Nil

41 ASCM(Spinning) 24.38 Nil

42 SKKSS Nil

43 APOL 3.80 2005-06

44 ACJM N.A. 0.32 0.06 0.97 1990-91

45 APCDC Nil

46 ASTBPPCL Nil

47 AMDC Nil Nil Nil

VI

CONSTRU-

CTION SECTOR

48 AGCC - - - - -

49 APHC - - - - -

50 ASHB - - - - -

(f) Financial results of each under takings in terms of Profit & Loss;

(Rs. in crore)

Sl. Enterprises 2002-03 2003-04 2004-05 2005-06 2006-07

I SERVICE SECTOR

1 ASEB

i. Net Profit/ (Loss) (105.40) (49.73) (100.56) (43.89)

ii. Accumulated Loss 5704.68

2 ASTC

i. Net Profit/ (Loss) -32.82 -16.73 -16.25 -10.53 -9.83

ii. Accumulated Loss 419.85 422.63 438.88 459.64 469.47

3 AUWS&SB

i. Net Profit/ (Loss) (0.29) 0.53 0.42 0.75 1.72


II TRADE SECTOR

4 STATFED

i. Net Profit/ (Loss) (10.47) (11.59) (9.99)

ii. Accumulated Loss 94.48 89.12 99.11

5 AGMC

i. Net Profit/ (Loss) (0.38) (0.13) (0.01) (0.00) (0.03)

ii. Accumulated Loss 2.21 2.11 1.82 1.32

6 ARTFED

i. Net Profit/ (Loss) 0.30 0.32 0.33 0.41 0.41

ii. Accumulated Loss Nil Nil Nil Nil Nil

7 ASWC

i. Net Profit/ (Loss) (0.98) (0.45) (1.38) (1.68) (0.76)


8 AGCL

i. Net Profit/ (Loss) 11.01 14.57 12.98 15.30 16.12

ii. Accumulated Loss Nil

III

WELFARE

SECTOR

9 APTDC

i. Net Profit/ (Loss) (2.19) (1.07)

ii. Accumulated Loss 18.12 19.19

10 ASDC for OBC

i. Net Profit/ (Loss) (0.63) (0.72) (0.83) (0.85) (0.93)


11 ASDC for SC

i. Net Profit/ (Loss) (1.45) (1.60) (1.76) (1.93) (1.33)


12 AMDFC

i. Net Profit/ (Loss) (0.01) (0.08) (0.05) (0.01) (0.01)


IV

PROMOTIONAL

ENTERPRISES

13 AIDC

i. Net Profit/ (Loss) (0.66) (2.54) (2.17) (2.27) (12.97)


14 ASIDC

i. Net Profit/ (Loss) (1.45) 0.44 1.05 0.79 1.17


15 AHSIDC

i. Net Profit/ (Loss) (0.30)

ii. Accumulated Loss 2.17

16 AFC

i. Net Profit/ (Loss) (0.31) (1.86) (0.16) (18.31) 0.41


17 AAIDC

i. Net Profit/ (Loss) (3.46) (2.93)

ii. Accumulated Loss 24.98 28.04

18 ASC

i. Net Profit/ (Loss) (0.40) (2.54) (0.36) (1.63) (1.39)


19 ASMIDC

i. Net Profit/ (Loss) (10.10) (4.18) (5.62) (10.17) 14.32


20 ALPCO

i. Net Profit/ (Loss) (0.60) 0.95 (0.06)


21 AFDC

i. Net Profit/ (Loss) * 0.09 0.14 0.17 0.20 0.19


22 AF(FD)CL

i. Net Profit/ (Loss) (0.03) (0.03) (0.03) (0.03) (0.02)


23 HOUSEFED

i. Net Profit/ (Loss) (0.63) 25.60 (0.04) (1.50) (2.76)


24 ATDC

i. Net Profit/ (Loss) 0.07 0.22 0.12 0.61 0.75

ii. Accumulated Loss/

(Profit) 0.57 0.35 0.27 (0.13) (0.66)

25 AIIDC

i. Net Profit/ (Loss) 0.14 (0.09) 0.44

ii. Accumulated Loss

V PRODUCTION SECTOR

26 ATC

i. Net Profit/ (Loss) (46.22) (30.87) (8.31) (15.56) (18.62)


27 CSM

28 ASSM

i. Net Profit/ (Loss) (2.06) (2.06) (2.06) (2.06) (17.09)


29 APL NA NA NA NA NA

30 ASL

i. Net Profit/ (Loss) (4.61) 0.57 9.97 (2.00) (0.89)


31 ASTCL

i. Net Profit/ (Loss) 11.01 2.29 6.25 (1.52) (1.36)


32 ASW&MC

i. Net Profit/ (Loss) (4.30) (2.05) (2.03) (2.02) (1.72)


33 AEDC

i. Net Profit/ (Loss) (0.67) (2.5) 0.04 (0.03) 0.18


34 APM

i. Net Profit/ (Loss) (5.29) (5.32) (5.04) (5.27) (4.83)


35 APCL

i. Net Profit/ (Loss) 5.20 2.99 10.36 10.01 11.25


36 ASFC

i. Net Profit/ (Loss) (0.13) (0.43) 0.33 0.20 (0.23)


37 FERTICHEM

** i. Net Profit/ (Loss) (1.06) (1.92) (0.88) (1.37) (0.61)


38 ASCON NA NA NA NA NA

39 NCSM

i. Net Profit/ (Loss) (2.48) (2.24) (1.53) (1.21) (1.03)


40 ACSM (Sugar)

i. Net Profit/ (Loss) (7.62) NA NA NA NA

ii. Accumulated Loss NA NA NA NA NA

41 ACSM(Spinning)

i. Net Profit/ (Loss) (2.43) (2.60) (2.80) (2.99) (12.00)


42 SKKSS

i. Net Profit/ (Loss) (0.98) (0.98) (0.97) (0.97) (0.53)


43 APOL

i. Net Profit/ (Loss) (2.21) (7.15) (8.20) (1.48) (0.88)


44 ACJM

i. Net Profit/ (Loss) (0.73) (0.85) (0.92) (0.45) (0.91)

ii. Accumulated Loss N.A. N.A. N.A. N.A. N.A.

45 APCDC

i. Net Profit/ (Loss) (0.29) (0.07) (0.15) 0.51 0.12


46 ASTBPPCL

i. Net Profit/ (Loss) 0.60 0.11 0.60 1.20 0.13


47 AMDC

i. Net Profit/ (Loss) (1.12) (1.39) (0.61) (0.79) (0.24)


VI

CONSTRUCTION

SECTOR

48 AGCC

i. Net Profit/ (Loss) (0.55) (0.039) (0.96) (0.062) (0.004)


49 APHC

i. Net Profit/ (Loss) (1.53) (1.18) (0.28) 4.43 2.37

ii. Accumulated

Loss/(Profit) 4.48 5.67 5.95 1.52 (0.85)

50 ASHB

i. Net Profit/ (Loss) (0.23) (0.11) (0.19) (0.22) (0.20)

ii. Accumulated

Loss/(Profit)

9.02 10.49 NA NA NA

(g) Turnover per unit of capital invested in each year from 2002-03 to 2006-07.

(in %)

Sl. Enterprises 2002-03 2003-04 2004-05 2005-06 2006-07

I SERVICE SECTOR

1 ASEB NA NA NA NA NA

2 ASTC 14.00 15.33 17.77 18.56 18.63

3 AUWS&SB 4.03 5.34 5.08 5.09 5.61

II TRADE SECTOR

4 STATFED 2.20 2.04 1.79

5 AGMC NA NA NA NA NA

6 ARTFED 0.10 0.94 .091 1.13 1.06

7 ASWC 0.57 0.62 0.58 0.54 0.62

8 AGCL 0.72 0.70 0.44 0.43 0.54

III WELFARE SECTOR

9 APTDC 47.95 78.72

10 ASDC for OBC 27 22 20 22 29

11 ASDC for SC 0.88 0.47 0.35 0.20 0.94

12 AMDFC 4.59 3.83 4.29 2.27 9.17

IV

PROMOTIONAL

ENTERPRISES

13 AIDC - - - - -

14 ASIDC 2.12 6.20 13.00 9.00 4.58

15 AHSIDC NA NA NA NA NA

16 AFC 23 16 21 15 61

17 AAIDC 5 6 NA NA NA

18 ASC 1.57 1.64 2.15 0.63 3.79

19 ASMIDC Nil Nil Nil Nil Nil

20 ALPCO Nil Nil Nil Nil Nil

21 AFDC NA NA NA NA NA

22 AF(FD)CL NA NA NA NA NA

23 Housefed NA NA NA NA NA

24 ATDC 3.3 4.1 4.1 5.4 6.9

25 AIIDC NA NA NA NA NA

V

PRODUCTION

SECTOR

26 ATC NA NA NA NA NA

27 CSM NA NA NA NA NA

28 ASSM (closed) NA NA NA NA NA

29 APL NA NA NA NA NA

30 ASL Nil Nil Nil Nil Nil

31 ASTCL (closed) 0 NA NA NA NA

32 ASW&MC (closed) NA NA NA NA NA

33 AEDC 0.28 0.36 0.73 2.93 2.96

34 APM NA NA NA NA NA

35

APCL

(Turnover/equity) 42.65 50.34 50.03 51.97 61.60

36 ASFC 0.95 1.52 1.72 1.96 2.16

37 FERTICHEM Nil Nil Nil Nil Nil

38 ASCON NA NA NA NA NA

39 NCSM NA NA NA NA NA

40 ACSM (Sugar) Nil Nil Nil Nil Nil

41 ASCM(Spinning) Nil Nil Nil Nil Nil

42 SKKSS NA NA NA NA NA

43 APOL 1.03 0.38 0.09 -- 0.51

44 ACJM 2.688 2.21 1.95 2.24 2.56

45 APCDC 0.05 0.16 0.25 0.44 0.57

46 ASTBPPCL 15.96 33.09 23.69 29.05 28.35

47 AMDC 0.35 0.45 0.35 0.68

VI CONSTRUCTION

SECTOR

48 AGCC 21.42 13.27 11.20 12.95 7.50

49 APHC 3.89 3.31 2.14 7.04 5.51

50 ASHB 0.16 0.17 0.15 0.18 0.18

(h) The status of audit of accounts may be indicated. If there is a backlog, this may

be specifically stated including any steps being taken to clear the backlog.

(Accounts completed are shown as below)

Sl. Enterprises 2002-03 2003-04 2004-05 2005-06 2006-07

I SERVICE SECTOR

1 ASEB

2 ASTC

1. Provisional (P)

2. Statutory Audit completed

(SA)

3. C & AG Audit completed

(CAG) CAG CAG

4. R.C.S. Audit (RCS)

5. A/Cs adopted in AGM

(A)

A A A

6. Statutory Auditor Appointed upto:

7. Steps taken to clear the backlog: Chartered Accountant Firms appointed for updating

Accounts.

3 AUWS&SB

1. Provisional (P)


(SA)


(CAG)

CAG CAG CAG CAG CAG



(A)

A A A A A


7. Steps taken to clear the backlog: Dose not arise.

II TRADE SECTOR

4 STATFED

1. Provisional (P)


(SA)


(CAG)

4. R.C.S. Audit (RCS) R.C.S. R.C.S. R.C.S.

5. A/Cs adopted in AGM:

6. Statutory Auditor Appointed upto: Statutory audit completed upto 2004-05.

7. Steps taken to clear the backlog: Audit for remaining period is under process.

5 AGMC

1. Provisional (P) P P P P P


(SA)


(CAG)

4. R.C.S. Audit


6. Statutory Auditor Appointed upto: Appointed upto F.Y. 1985-86

7. Steps taken to clear the backlog: Statutory Audit for 1984-85 and 1985-86 will be

completed within a short period. C & AG Audit completed for 1984-85. AGM held on

28.02.2006-adopted accounts for 1985-86. The Board of Directors duly authenticated the

annual account for the year 1986-87, 1989-90 prepared by Internal Auditor and the

accounts are now ready for statutory audit. Steps has been taken for early clear of arrear

accounts.

6 ARTFED

1. Provisional (P) P


(SA)

SA SA SA SA


(CAG)

CAG CAG CAG CAG

4. R.C.S. Audit Nil Nil Nil Nil

5. A/Cs adopted in AGM Nil Nil Nil Nil


7. Steps taken to clear the backlog: Does not arise.

7 ASWC

1. Provisional (P) P P P


(SA)

SA SA


(CAG)

CAG

4. R.C.S. Audit (RCS) NA

5. A/Cs adopted in AGM(A) A


7. Steps taken to clear the backlog: Proposed AGM for 2003-04 and 2004-05 during the

year and to appoint statutory auditor for 2005-06.

8 AGCL

1. Provisional (P) NA


(SA)

complet

ed

complete

d

completed completed Complete

d


(CAG)

complet

ed

complete

d

completed completed complete

d

4. R.C.S. Audit NA

5. A/Cs adopted in AGM: up to 2006-07


7. Steps taken to clear the backlog: Not Applicable (NA)

III WELFARE SECTOR

9 APTDC

1. Provisional (P) P P


(SA)


(CAG)

Upto 1987-88

4. R.C.S. Audit



7. Steps taken to clear the backlog: The Corporation has moved to the CAG for early

appointment of Statutory Auditor to clear back log of accounts.

10 ASDC for OBC



(SA)


(CAG)

Upto 1991-92

4. R.C.S. Audit


6. Statutory Auditor Appointed upto:1994-95

7. Steps taken to clear the backlog: Statutory Audit and C & AG Audit completed upto

1991-92. The BoD is yet to be reconstituted. The corporation has taken Vigorous steps to

finalize the arrear accounts.

11 ASDC for SC



(SA)

Upto 31.03.1998


(CAG)

Upto 31.03.1998

4. R.C.S. Audit (RCS) NA

5. A/Cs adopted in AGM (A): up to 31.03.1997

6. Statutory Auditor Appointed upto: Appointed upto 31.03.2000

7. Steps taken to clear the backlog: Action calender is prepared for updating arrear

accounts and expected to be completed by September 2008.

12 AMDFC



(SA)


(CAG)


5. A/Cs adopted in AGM (A)


7. Steps taken to clear the backlog: Intimated to C & AG for appointment of statutory

Auditor.

IV

PROMOTIONAL

ENTERPRISES

13 AIDC



(SA)

SA SA SA SA


(CAG)

CAG CAG CAG CAG

4. R.C.S. Audit (RCS) Not Applicable


6. Statutory Auditor Appointed upto: 2005-06


14 ASIDC



(SA)

Completed to 1992-93 (Normal audit upto 2004-05)


(CAG)

Completed to 1992-93


5. A/Cs adopted in AGM (A) For 1992-93

6. Statutory Auditor Appointed upto: Appointed upto F.Y 1996-97

7. Steps taken to clear the backlog: Statutory Auditor and CAG have been perused to audit

the accounts at a quick succession.

15 AHSIDC Audit of accounts completed upto 1993-04. Steps have

been taken to clear backlog of Audit.

16 AFC

1. Provisional (P) Nil nil nil Nil Nil


(SA)

complet

ed

complete

d

completed Completed complete

d


(CAG)

complet

ed

complete

d

completed Completed In

progress

4. R.C.S. Audit NA


complet

ed

complete

d completed Completed

complete

d

6. Statutory Auditor: Appointed upto F.Y. 2007-08

7. Steps taken to clear the backlog: Not Applicable

17 AAIDC

1. Provisional (P)


(SA) SA SA

3. C & AG Audit completed CAG CAG

(CAG)

4. R.C.S. Audit

5. A/Cs adopted in AGM A A

6. Statutory Auditor Appointed upto F.Y. 2007-08

1. Steps taken to clear the backlog:

18 ASC

1. Provisional (P) P P P


(SA)


(CAG)

4. R.C.S. Audit



7. Steps taken to clear the backlog: Statutory Audit completed upto 2001-02. C & AG

Audit completed upto 2000-01. Accounts adopted in AGM upto 1999-2000.The

Accountants are engaged for clearing the backlog under the guidance of the G.M. (Fin) by

working beyond office hours. A C.A. Firm is appointed to make internal audit of the

Accounts prepared by the Corporation to authenticate the same.

19 ASMIDC



(SA)


(CAG)

4. R.C.S. Audit



7. Steps taken to clear the backlog: Constituted ASMIDC cell for accounts updating.

20 ALPCO

1. Provisional (P) P P P P


(SA)

Completed upto 1986


(CAG) Completed 2005 ***


5. A/Cs adopted in AGM (A) 1986


7. Steps taken to clear the backlog: The BOD has approved the raising of the CA’s fees for

the Statutory Audit so that the backlog accounts can be cleared and has moved the Govt.

for the necessary fund.

21 AFDC



(SA)


(CAG)

4. R.C.S. Audit



7. Steps taken to clear the backlog: Annual accounts prepared upto 2005-06. Statutory

Auditor and CAG have been perused to audit the accounts at a quick succession.

22 AF(FD)CL



(SA)


(CAG)

CAG Audit completed till 1994-95



6. Statutory Auditor Appointed upto: Appointed upto 2003-04

7. Steps taken to clear the backlog: CAG audit completed upto 1994-95. AG is requested

to clear the backlog.

23 Housefed



(SA)

SA SA SA


(CAG)

4. R.C.S. Audit (RCS) RCS RCS RCS


(A)

A A


7. Steps taken to clear the backlog: Correspondence made with RCS for completion of

Statutory Audit.

24 ATDC



(SA)


(CAG)

4. R.C.S. Audit


6. Statutory Auditor Appointed upto: Appointed upto 2004-05

7. Steps taken to clear the backlog: Accounts are ready upto 2006-07. A calendar / target

for clearing the backlog has been fixed.

25 AIIDC



(SA)


(CAG)

4. R.C.S. Audit




V PRODUCTION SECTOR

26 ATC



(SA)


(CAG)

4. R.C.S. Audit



7. Steps taken to clear the backlog: Statutory Audit and C & AG Audit completed for

1997-98. A/Cs adopted in AGM for 1996-97. Backlog clearance procedure already

activated.

27 CSM

28 ASSM



(SA)


(CAG)

4. R.C.S. Audit



7. Steps taken to clear the backlog: Closed.

29 APL

30 ASL



(SA)


(CAG)

4. R.C.S. Audit (RCS) NA NA NA NA NA

5. A/Cs adopted in AGM(A)


7. Steps taken to clear the backlog: The Company is a subsidiary of AIDC and now

Closed. Statutory Auditor and CAG have been perused to audit the accounts at a quick

succession.

31 ASTCL



(SA)


(CAG)

4. R.C.S. Audit



7. Steps taken to clear the backlog: Closed. Statutory Audit completed upto 2001 but

report not submitted yet.

32 ASW&MC



(SA) SA


(CAG)

Upto 2001-02

4. R.C.S. Audit (RCS) Not Applicable

5. A/Cs adopted in AGM (A) Upto 2001-02


7. Steps taken to clear the backlog: Closed. Statutory Audit completed upto 2002-03.

C&AG Audit completed upto 2001-02. For 2002-03 A.G. audit started. A/Cs adopted in

AGM for 2001-02. Statutory Auditor and CAG have been perused to audit the accounts at

a quick succession.

33 AEDC



(SA)


(CAG)

4. R.C.S. Audit



7. Steps taken to clear the backlog: In order to expedite the matter additional experienced

manpower has been inducted in the Corporation

34 APM

1. Provisional (P)


(SA)

SA


(CAG)

4. R.C.S. Audit

5. A/Cs adopted in AGM (A) A A A A


7. Steps taken to clear the backlog: Not applicable. No backlog.

35 APCL

1. Provisional (P) Not applicable


(SA)

SA SA SA SA SA


(CAG)

CAG CAG CAG CAG CAG


5. A/Cs adopted in AGM(A) A A A A A


7. Steps taken to clear the backlog: Up to date accounts.

36 ASFC

1. Provisional (P) - P P P P


(SA)

SA


(CAG)



6. Statutory Auditor Appointed upto:31/03/2005

7. Steps taken to clear the backlog: Waiting for CAG comments for 2002-03.

37 FERTICHEM



(SA)


(CAG)

4. R.C.S. Audit (RCS) N.A.



7. Steps taken to clear the backlog: Statutory Audit completed upto 2000-01. Statutory

Audit appointed upto 2006-07.

38 ASCON

1. Provisional (P)


(SA)


(CAG)


5. A/Cs adopted in AGM (A) : 1992-93

6. Statutory Auditor Appointed upto: 1996-97.

7. Steps taken to clear the backlog: Provisional accounts upto 1995-96. Statutory Audit

and C & AG Audit completed upto 1992-93. The corporation in touch with Auditors.

39 NCSM

1. Provisional (P)


(SA)


(CAG)

4. R.C.S. Audit (RCS) R.C.S. R.C.S. R.C.S. R.C.S. R.C.S.




40 ACSM (Sugar)

1. Provisional (P)


(SA)

SA SA SA SA SA


(CAG)

4. R.C.S. Audit completed


6. Statutory Auditor Appointed upto: 2002-03 to 2006-07


41 ASCM(Spinning)

1. Provisional (P)


(SA)

complet

ed

complete

d

completed Completed complete

d


(CAG)

4. R.C.S. Audit

complet

ed

complete

d completed Completed

complete

d




42 SKKSS

1. Provisional (P)


(SA)

SA SA SA SA SA


(CAG) Not Apllicable


(RCS)

RCS RCS RCS RCS RCS

5. A/Cs adopted in AGM(A) A A A A A


7. Steps taken to clear the backlog: Nil

43 APOL

1. Provisional (P)


(SA)


(CAG)


(RCS)

RCS RCS RCS RCS RCS




44 ACJM

1. Provisional (P)


(SA)


(CAG)

4. R.C.S. Audit (RCS) R.C.S. R.C.S. R.C.S. R.C.S. R.C.S.

5. A/Cs adopted in AGM A


7. Steps taken to clear the backlog: No backlog.

45 APCDC



(SA)


(CAG)

4. R.C.S. Audit

5. A/Cs adopted in AGM 1987-88


7. Steps taken to clear the backlog: Provisional Balance sheet ready for approval of B.O.D.

upto 2006-07 than subsequent Statutory Audit.

46 ASTBPPCL



(SA)


(CAG)




7. Steps taken to clear the backlog: Steps taken in appointing C.A. firms to update

accounts up to the year 2005-06 have been approved by the B.O.D. pending Statutory

Audit. CAG audit upto 1990-91. Statutory Audit for 1991-92 under audit.

47 AMDC



(SA)


(CAG)




7. Steps taken to clear the backlog: Necessary action has been taken as per the guideline of

P.E.Department.

VI

CONSTRUCTION

SECTOR

48 AGCC



(SA)


(CAG)




7. Steps taken to clear the backlog: SA completed upto 2000-01 & sent to AG for CAG

Report. Letters issued to Statutory Auditor to start Audit works from 2001-02 onwards.

49 APHC



(SA)


(CAG)

CAG CAG CAG

4. R.C.S. Audit



7. Steps taken to clear the backlog: Statutory Audit completed for 1999-2000. A/Cs

adopted in AGM upto 1997-98. CAG of India has been requested to appoint Statutory

auditor w.e.f. 2000-01

50 ASHB

Audit of accounts upto 2004-05.

~~OoOoO~~

TOPICS ON WHICH NOTES ARE REQUIRED XI. PUBLIC SECTOR ENTERPRISES

38.

(a) Please give a note on measures taken to promote the efficiency of Public Sector Enterprises (PSEs).

(b) Does the State have any strategy for disinvestment ? Have any PSEs being closed/merged ? If so, the details may be given.

(c) Please give a detailed note on Voluntary Retirement scheme (VRS), if introduced and implemented, indicating the amount of funds earmarked for the scheme and the number of employees who have availed of the scheme.

(a) 38(a) There are 47 (forty seven) State Public Sector Enterprises at present under

administrative control of 22 Departments of the State Government with provisional total investment of Rs.6770 crore including State Government of Rs.6081 crore.

The Public Enterprises Department, apart from the set duties and responsibilities, has taken up various steps to reform the State Enterprises availing financial assistance from the Asian Development Bank (ADB) under the Assam Governance & Public Resource Management – Sector Development Programme (AGPRM-SDP). A Committee was also constituted by the Public Enterprises Department in the State Government to study the affairs of the public enterprises of the State Government. The Department further proposed to constitute a Task-Force to study the issues of closure/revival of the existing public enterprises and to establish an Asset Management Cell in the premises of Assam Industrial Development Corporation Ltd.(AIDC) under direct supervision and control of the Task Force to oversee the disposal and alternative use of assets of the closed Public Enterprises (PSUs).

To make the PSUs more efficient and market oriented the State Government has taken the following steps :

1. To improve the power scenario, the ASEB has been re-organized into five companies, one each in generation and transmission and three in distribution. ADB fund of Rs.1250.00 crore have been invested in ASEB to modernize its age-old machineries & equipments, augmentation of transmission lines, commissioning the much awaited Kopily Project etc. for supply of quality power to the consumers.

2. To improve the public transport system, the Assam State Transport Corporation (ASTC) had taken help of the private transport operators as co-partner for mutual benefits and thereby significant improvement in ASTC has been noticed by way of providing better transport system and earned more revenue. The operational cost has been reduced considerably.

3. Majority of PSUs at present are no longer under protective environment and are facing the opened-up market economy.

4. All Productive PSUs are improving their health and as per latest report available, although provisional, about 14 PSUs, some of which were loss making, have started making operational profit and are expected to wipe out their accumulated losses in near future.

5. To improve efficiency further and to make the PSUs more accountable, various steps like introduction of MoUs (Memorandum of Understanding), Corporate Governance etc. are being addressed to.

38 (b)

No strategy for disinvestment has so far been formulated. The State Government has decided closure of 12 unviable Public Enterprises and 2 units of another Public Enterprise under the ADB’s AGPRM-SDP. The Cabinet has approved Rs.448.46 crore out of which the Government has so far released Rs.136.24 crore for payment of liabilities of closed 12 companies and 2 units. State Government has also taken up liquidation of the outstanding loans drawn by the PSUs under the Government guarantee from the Financial Institutions/Banks under One Time Settlement (OTS) Scheme. Further, Sub-Programme II of AGPRM-SDP is also under negotiation and the remaining outstanding dues of the closed PSUs will be liquidated on receipt of ADB assistance.

38 (c)

Resource constraints in the past hindered undertaking of VRS programme for the unviable and loss making State Public Sector Undertakings (SPSUs) on a large scale. Earlier, individual enterprise-wise reform programme could be taken up by shedding of surplus staff through VRS route with small doses as per availability of fund. State Government, therefore, looked forward for external assistance and this led ultimately to negotiation for loan from the Asian Development Bank (ADB) under Assam Governance and Public Resopurce Management – Sector Development Programme (AGPRM – SDP) I & II.

To avail fund from ADB under AGPRM-SDP for reform and restructuring of SPSUs, the State Government notified a uniform Voluntary Retirement Scheme (VRS) vide Notification No.PE.4/2006//28 dated 15.02.2006. The details of package under this VRS are given below:

1. The package under VRS in all the State Level Public Enterprises (SLPEs) in the State irrespective of whether the SLPEs are to be closed

or revived or whether the SLPEs can afford to discharge the dues to the employees on account of VRS from their own resource generation, but excluding Assam State Electricity Board will comprise of the followings:

a) Ex-gratia of 15 days’ pay (basic pay + dearness allowance) only against each completed year of service tendered or for the months of service left, whichever is less.

b) Cash payment for unutilized leave for a maximum period of 240 days (basic pay + dearness allowance only).

c) Balance of Contributory Provident Fund (CPF) dues payable as per Regulation of CPF

d) Gratuity as per Gratuity Act. e) Unpaid salary/wages (basic pay + dearness allowance) up to the date of

acceptance of VRS by the employee. f) Savings of Group Insurance Scheme.

2. In all calculations of VRS benefits, the basic pay and rate of dearness allowance shall be taken as on the date of application by an employee opting for VRS and the date of closure of the SLPE, whichever applicable. No request for any revision shall be entertained thereafter.

3. There will be no recruitment against vacancies arising out of implementation of VRS.

4. In implementing the VRS, the management should see that it is extended to employees who could be released without detriment yo the functioning of the concerned SLPEs.

5. Approval of Board of Directors and Administrative Department concerned would be obtained by the SLPEs for introducing VRS. Similarly, the Administrative Departments concerned will obtain prior approval of Public Enterprises Department and concurrence of Finance Department. In cases where costs of implementing VRS are proposed to be borne out of Plan fund, prior approval of the Planning & Development Department also will be necessary.

6. Once an employee avails VRS from an SLPE, he/she will not be allowed to take up employment in another SLPE or any State Government Department or any statutory body, society, trust or cooperative society or any body corporate with majority funding by the State Government. If he/she desires to do so, he/she have to return the full VRS compensation package to the State Government with 6% compound interest per annum for the period between the date of disbursement of VRS package and the date of joining employment under the State Government or any entity as mentioned above.

7. Full implementation of VRS will precede filing of closer application in respect of an SLPE.

8. No age bar or minimum qualifying service is prescribed for eligibility to avail VRS.

9. A section of employees of some SLPEs who may be absorbed in the State Govt. Departments, will not be entitled to VRS package. However, for the period of service rendered by such employees in an SLPE prior to absorption in a Government Department, he/she will be paid the arrear salary/wages (basic pay + dearness allowance only). They will not be eligible for any other component of the VRS package, as their problem of post-SLPE-service rehabilitation will be fully mitigated by employment in Government Departments.

10. Partially implemented cases of VRS on Assam Agro Industries Development Corporation (AAIDC) model out of Planning & Development Department’s VRS pool fund will also be covered under this scheme.

11. Depending on the magnitude and availability of fund, payment of employees’ dues including for VRS shall be made within a period of two yeares from the date of acceptance of VRS/closure, whichever earlier.

12. These policies shall be effective from the date of issue of this Notification.

ADB allocated US $ 35 million (Rs.159.04 crore) for settlement of OTS and outstanding closure liabilities including VRS dues of closed PSUs under Sub-Programme I of AGPRM-SDP. Against this allocation, Government of India released Rs.146.80 crore. Under the above VRS policy so far 4537 numbers of employees of 13 closed PSUs and 2 units of another PSU have been released at a cost of Rs.136 crore and an amount of Rs.22.50 crore was spent on OTS. Further, US $120 million has been allocated for closure liabilities including payment of VRS dues under Sub-Programme II of AGPRM-SDP. Under ADB funded AGPRM-SDP, following 13 PSUs and 2 units of one PSU were closed down.

Sl. No. Enterprises

1 Assam State Minor Irrigation Development Corporation Ltd.

2 Assam Government Construction Corporation Ltd.

3 Assam State Cooperative Marketing & Consumer Federation Ltd.

4 Assam Agro Industries Development Corporation Ltd.

5 Assam Spun Silk Mills Ltd.

6 FERTICHEM Ltd.

7 Assam Power Loom Development Corporation Ltd.

8 Assam State Weaving & Manufacturing Company Ltd.

9 Assam Conductors & Tubes Ltd.

10 Under Assam Small Industries Development Corporation Ltd.

(i) Match Splint Factory (ii) Cachar Textile Industries

11 Cachar Sugar Mills Ltd.

12. Assam State Textile Corporation Ltd.

13 Assam Syntex Ltd.

14 Industrial Paper (Assam) Ltd.

In addition to above VRS policy, State Government also released employees of following SLPEs on different VRS out of State plan budget funds

Sl. No. Enterprises Number of staff for VRS

Amount released (Rs. in Crore)

1 Assam State Transport Corporation 1809 66.30

2 STATFED 339 10.00

3 Assam Government Marketing Corporation 100 0.60

4 Assam Small Industries Development Corporation 21 2.97

5 Assam Hills Small Industrial Development Corporation 28 0.50

6 Assam Livestock and Poultry Development Corporation 56 1.50

7 Assam Tea Corporation 68 3.57

8 Assam Plantation Crops Development Corporation Ltd. 65 3.00

9 Assam State Fertilizers & Chemicals Ltd. 94 1.85

10 Assam Seeds Corporation Ltd. 119 2.48

TOTAL 2699 92.77

~~ 0o0 ~~

Items 2004-05

Actual

2005-06

Projection

2005-06

Actual

2006-07

Projection

2006-07

Actual

2007-08

Projection

2007-08

B.E.

2008-09

Projection

2008-09

B.E.

2009-10

Projection

2010-11

Projection

2011-12

Projection

2012.13

Projection

1. Total Revenue Receipts 9937.27 11511.54 12045.39 12593.40 13666.95 13951.95 16988.22 17745.75 22192.99 19236.12 18998.00 21127.44 23502.98

Own Revenues (a+b) 3783.35 4243.0846 4691.49 4759.37 5342.59 5339.25 5736.18 5990.63 6269.74 6722.41 7472.1134 8412.52 9443.60

a). Own Tax Revenue (I to V) 2713.32 3066.0516 3232.21 3464.64 3483.32 3915.04 4041.85 4424.00 4020.80 4999.12 5576.49 6327.34 7149.89

I. Sales Tax 2098.57 2371.38 2568.41 2679.66 2783.24 3028.02 3129.51 3421.66 2820.69 3866.48 4369.12 4937.11 5578.93

II. State Excise 144.06 162.79 160.40 183.95 174.88 207.86 204.92 234.89 223.30 265.42 299.93 338.92 382.98

III. Stamp Duty & Registration 72.31 81.71 85.88 92.33 97.32 104.34 102.84 117.90 124.27 133.23 140.43 150.55 170.12

IV. Motor Vehicle Tax 134.72 152.23 155.91 172.02 151.15 194.39 191.62 219.66 193.00 248.21 218.09 280.48 316.94

V. Other Taxes 263.66 297.94 261.61 336.67 276.73 380.43 412.96 429.89 659.54 485.78 548.93 620.29 700.93

b) Non-Tax Revenue (I+II) 1070.03 1177.03 1459.28 1294.74 1859.27 1424.2099 1694.33 1566.63 2248.94 1723.29 1895.62 2085.19 2293.70

Transfer from the Centre (a+b) 6153.92 7268.46 7353.90 7834.03 8324.36 8612.70 11252.04 11755.12 15923.25 12513.71 11525.885 12714.913 14059.382

a) Share of Central Taxes 2584.33 2971.98 3056.78 3417.78 3898.99 3930.44 4226.02 4520.01 5791.07 5198.01 5977.71 6874.37 7905.52

b) Grants (I to v) 3569.59 4296.48 4297.12 4416.25 4425.37 4682.26 7026.02 7235.11 10132.18 7622.56 5548.17 5840.54 6153.86

i) State Plan 2398.81 2518.75 2449.41 2644.69 2526.82 2776.92 3528.34 2915.77 3684.05 3061.56 3214.63 3375.37 3544.13

ii) CS/CSS/NEC/NLCPR 713.89 785.28 899.52 863.81 1174.15 950.19 2427.70 1045.21 3173.99 1149.73 1264.70 1391.17 1530.29

iii) Plan Grants under Finance Comm. 31.61 8.00 8.00 45.50 15.70 45.50 45.50 45.50 45.50 45.50 45.50 45.50 45.50

iv) Non-Plan Grants under Finance Comm. 348.13 903.44 772.95 777.20 704.56 820.34 820.34 867.78 867.78 919.95 919.95 919.95 919.95

v) Other Non-Plan Grants 77.15 81.01 167.24 85.06 4.14 89.31 204.14 93.78 2360.86 98.47 103.39 108.56 113.99

2. Recovery of loans and advances 1389.14 41.10 37.57 43.16 34.57 45.31 47.41 47.58 41.83 49.96 52.46 55.08 57.83

3. Revenue Expenditure (a to d) 10229.15 10970.64 10536.31 11769.24 11456.53 12629.55 16090.81 13556.58 20039.32 14260.93 15236.99 16284.60 17409.33

a) Interest 1403.53 1529.85 1510.12 1667.53 1515.67 1817.61 1861.89 1981.20 1911.38 1864.70 1957.93 2055.83 2158.62

b) Salary & Wages 4025.85 4347.92 4340.83 4695.75 4798.29 5071.41 6100.29 5477.12 6527.31 5915.29 6388.52 6899.60 7451.57

c) Pension 1062.39 1168.63 1011.48 1285.49 1177.86 1414.04 1427.03 1555.45 1537.32 1710.99 1882.09 2070.30 2277.33

d) Others 3737.38 3924.25 3673.88 4120.46 3964.71 4326.48 6701.6 4542.81 6835.63 4769.95 5008.45 5258.87 5521.81

4. Capital Outlay 2180.53 996.64 1085.32 1195.97 1452.98 1435.16 2849.37 1722.19 3733.64 2066.63 2273.30 2727.96 3273.55

5. Lending 974.19 128.33 105.62 141.163 80.63 155.28 160.88 170.81 137.96 187.89 206.68 227.34 250.08

6. Revenue Deficit [surplus (+)/ deficit( -)] -291.88 540.90 1509.08 824.17 2210.42 1322.41 897.41 4189.18 2153.67 4975.19 3761.01 4842.84 6093.65

7. Fiscal Deficit [surplus (-)] 2057.46 542.97 -355.71 469.81 -711.38 222.72 2065.43 -2343.75 1676.10 -2770.63 -1333.50 -1942.62 -2627.86

8. Year End Debt Stock 16417.72 16877.63 17822.25 18101.03 18792.62 19732.25 19732.25 20718.86 20718.86 21754.81 22842.55 23984.67 25183.91

9. Year End Outstanding Guarantees

(Principal+Interest) 1382.96 1300.00 1272.93 1100.00 904.41 800.00 800.00 700.00 700.00 600.00 500.00 400.00 300.00

10. Debt Stock including Guarantees 17800.68 18177.63 19095.18 19201.03 19697.03 20532.25 20532.25 21418.86 21418.86 22354.81 23342.547 24384.674 25483.91

12. Debt/GSDP 31% 29% 30% 28% 29% 27% 27% 26% 26% 24% 23% 22% 21%

13. (Debt+Guarantee)/GSDP 34% 31% 33% 29% 30% 28% 28% 27% 27% 25% 24% 22% 21%

14. Revenue Balance/Revenue Receipts -2.94 4.70 12.53 6.54 16.17 9.48 5.28 23.61 9.70 25.86 19.80 22.92 25.93

15. Rvenue Balance/GSDP (%) -0.01 0.01 0.03 0.01 0.03 0.02 0.01 0.05 0.03 0.06 0.04 0.04 0.05

15. Fiscal Balance/GSDP (%) 4 1 -1 1 -1 0 3 -3 2 -3 -1 -2 -2

11. GSDP (Rs. in crore) at current prices 52920.31 58741.54 58741.54 65203.11 65203.11 72375.46 72375.46 80336.76 80336.76 89173.80 98982.92 109871.04 121956.85

16. GSDP NominalGrowth Rate (11% ) Actual

Medium Term Fiscal Plan (Rs.in crore) Annexure I

TOPICS ON WHICH NOTES ARE REQUIRED 40. Contingent Liabilities

(a) Are there any rules covering the limits to which States Government guarantees may be given. If so, please indicate and give a copy of the rules.

(b) The total outstanding State Government guarantees as on 31.03.2008 may be given.

(c) If there have been any defaults on guaranteed loans and budgetary interventions have had to be made, the details may be given from 2002-03 onwards.

(d) Status of the Guarantee Redemption Fund as recommended by the Twelfth Finance Commission.

(a) As per Assam Fiscal Responsibility Budget Management (Amendment) Act 2007, Government

of Assam has restricted the State Government guarantee at any point of time to fifty percent of

State’s own tax and non-tax revenue of the second preceding year, as reflected in the books of

accounts as maintained by the Accountant General, Assam.

(b) The total outstanding State Government guarantees as on 31.03.2008 may be given.

PSU-wise outstanding guarantees as on 31.03 2008 have been indicated below: �� !��" #$%&$�'' (��) �� *� !��"� �&#�%�+, '�'' �&#�%�+,# �� !��" #�#+-�'' ��) . �� /�� " �� 0��1�*��)�� "�� 2��$$'-��3 '�'' �$$'-��3

- �� !��" -$'''�'' 4��"��) "�� !�� 5 �� -��'-�#''-�� 6�� 1 �� 6�� (�� !�-$'''�'' '�'' -$'''�''

$ �� 7�6�� 5�� *�"��4� ,''�'' �� "�� 6��2�� 1�� 1�� !��/��"5�� -%$#�#, -'�3, -%%#�+'

� �� !� �"�� #�� $��%�� &� �� & � �� #�� $��%��

'��" �!�� '!�("( �� )�� #�� !�'( ''"�� (((�(�" ��*� �� ! ��*��+�� & ,�� -�$�$�.�/

�! �� 0��+� & �� '�� (�(�(! !�'��'� ��&�� , 1�� -��1�/ �� + ��

�� %� �� & �� '(�� ' '�!� �(!��'' $��0�� *�+ #��2��3��4 �� -0�*4�/

�!��"� #�� & ��+ !"��! ("'�!� ""��'� �� &�� *�� (�� 0��+� & �� & ��&�� (�� "�!! (��!!'� 5�&�� &��*�� "�!�� 0��+� & �� & ��&�� " ��" �!��! '� 5��&��6 ��7 �� ( 0��+� & �� ( '�'�� '��(�'� 8�� #� ��7��%�7 ��7�� 0��+� & �� ' �� #�7��7 �� ((�� 0��+� & �� '"��"( ��"! ��(

�� !�� " #�� #$��"�� !"� $� �%��& '��%� �&��%�

�( ��) � �� *�+�� *,-)�� %(.'�� /��"�� #$�+�� !$�� '(�%�&. �� '(�%�&.

�0 1+2�$� �3+��!��"�� '�%%�%% ,+ � �� +�� *-��, �� 45 $�) � � 1�� +��#�+" ��"+ ��6�!�� (&�'0 �� (&�'0

'� ��) � �*�+�� 7�� %�.��%� ,+ � �� +�� *-��, �� 45 $�) � � 1�� +��#�+" ��"+ ��6�!�� &&�(�'� �� &&�(�'�

'� �� -�4�� )+��"5 �)�2�� 7�� %�0��%� ,+ � �� +�� *-��, �� 45 $�) � � 1�� +��#�+" ��"+ ��6�!�� &��.�%� �� &��.�%�

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�� !"�� #�$$� � � �%% �� &�� '(�� )�*� ��'(�� '(�� !��'(�� &�� &� ��'(�� *!�+�,��'(�� &� �� '(�� '�+�� '(�� '(�� -�� "�$��'(�� &�� &�� &�� &�� '(�� %% �� &�� "��!$ !��$�� . /*�� #*� �� &�� &�&��

�� '(�� #� �� '(�� & ��& �� &�� '(�� .%�� *$0�� 0 � �� )1 �� &�� (�.�!$ ��!�� . ��2�� ,0 �/�� . �� 3'* .��2�� 4 3%� �� &��

�� &�� (�.�!$ �� 5)(1 ��

�� !� �"�� "�� #�� $��!�� "�� %&'()'%((*'

%((&+(,%((,+(-%((-+()%(()+(. %-.('&(/)0)'((/)-)'-*.*)'(( ('((('((('((('(( %-.('&(/)0)'((/)-)'-*.*)'((

�� 1�' �� ! %((,+(- %*.').2#��"�� #�3� //'/('%((*� �� #��"��4�� Status of the Guarantee Redemption Fund as recommended by the Twelfth Finance Commission.

Constitution of Guarantee Redemption Fund as recommended by the Twelfth Finance

Commission is under process.

55 (6�6( 55

TOPICS ON WHICH NOTES ARE REQUIRED XIII. TAXATION EFFORTS:

41. (a) Kindly furnish a note indicating the taxation efforts taken by the States for improving

tax GSDP ratio during the last five years.

(b) Whether any organised system has been put in place for tax policy analysis and

revenue forecasting as a tool to informed decision making of the State

Government? If so, details.

(a) Assam’s own tax revenues relative to GSDP evinced a healthy increase after 2000-01 In

2000-01, Assam’s tax-GSDP ratio was 3.83 per cent, which was less than the average of 6.5 per cent

reported by the 12th

Finance Commission assuming the 3-year average from 1999-00 to 2000-01.

Assam’s tax-GSDP ratio continued to improve and reached the level of 5.62 per cent in 2004-05. The

tax-GSDP ratio from 2000-01 to 2006-07 is shown in the Table below :

Year Tax Revenue

Collection

(Rs. in Crore)

GSDP at current prices

(Rs. in Crore)

Percentage of Tax

Revenues to GSDP

2000-01 1409.69 36814.16 3.83

2001-02 1556.98 38313.08 4.06

2002-03 1934.52 43407.00 4.46

2003-04 2070.32 47304.60 4.38

2004-05 2711.75 52920.31 5.12

2005-06 (P) 3232.21 57542.88 5.62

2006-07 (Q) 3483.32 65033.42 5.36

P – Provisional Q – Quick Estimate

State Government’s Taxation Department has adopted certain measures as an effort for

improving Tax-GSDP ratio during the last five years as given below:

2002-03 Measures:

1. Assam General Sales Tax (A.G.S.T.) 1993 : As per Uniform Floor Rates (UFR) of tax, the tax

on liquor was levied at the rate of 20% with effect from 19.2.2002 by making amendment to relevant

schedules to the AGST Act, 1993. Full impact of this measure has been received from the year 2002-03.

2. The Assam Entry Tax (AET) 2001 : During the year 2002-03, an amendment to the AET Act,

2001 was made incorporating some more items viz. fish (excluding dry), flowers (natural), Ultra High

Temperature (UHT) milk nad eggs in the schedules of this Act to levy tax on these items was made with

effect from 2.8.2002. But subsequently, from November 2006, the collection of Entry Tax on these

items was not done as the Hon’ble Gauhati Court quashed this Act in August 2007.

3. The Assam Professions, Trades, Calling and Employments Taxation Act 1947 : The ceiling under the

Assam Professions, Trades, Calling and Employments Taxation Acts was raised from Rs.2250.00 per

annum to Rs.2500.00 with effect from 01.04.2002 and accordingly the rates of tax under different

categories and slabs have also been raised upward with effect from 01.04.2002.

4. Assam Taxation (On Luxuries) Act, 1997 : An Amendment was made to the Assam Taxation

(On Luxuries) Act, 1997 to levy tax on Biri and edible oils including vegetable ghee manufactured

outside the country with effect from 08.05.2002 for augmentation of additional resources. The Act was

nullified by the Hon’ble Supreme Court in December 2004.

2003-04 Measures

1. The Assam Entry Tax (AET), 2001 : An amendment was made by the Government with effect

from 28th

August 2003 to levy tax on fish including dry fish, processed fruit juice, bell metal and brass,

biscuits, sugar and textile etc. But subsequently, from November 2006, the collection of Entry Tax on

these items was not done as, the Hon’ble Gauhati High Court quashed this Act in August 2007.

2004-05 Measures

1. During the year 2004-05, the Assam Taxation (Settlement of Disputes Amendment) Act, 2004 was

passed for settlement of disputes of demand tax, interest and penalty pending before

Appeal/Revision/High Court/Supreme/Board Revenue etc. and for wiping out the arrear lying pending

in these levels. The arrears of revenue out of this measure was collected in the year 2004-05 and are

given in the Statement No.15. There was no collection of this revenue from this measure since 2005-06.

2. The Assam Entry Tax (AET), 2001 : During 2004-05 certain new items such as crude oil,

bamboo, films of all kinds including X-ray films etc. have been included in the schedule to the Assam

Entry Tax Act, 2001 with effect from 01.10.2004. But subsequently, from November 2006, the

collection of Entry Tax on these items was not done for the reason stated above.

2005-06 Measures

1. Due to implementation of the Assam Value Added Tax Act, 2003 with effect from 1st May 2005,

no additional measure was taken during the year 2005-06 in the area of Sales Tax.

2. Under the Assam Taxation (on specified land) Act, 1990 an amendment was made to levy cess

on land bearing crude oil, natural gas, coal and lime with effect from 01.01.2005. But due to

appeal filed by the concerned oil companies before the Hon’ble Gauhati High the Department

did not receive any amount from the oil companies under this Act except cess on coal during

2005-06.

Measures under Assam Governance and Public Resource Management – Sectoral Development

Programme (AGPRM-SDP)

Government of Assam has been implementing Externally Aided Project viz. AGPRM-SDP with

financial assistance from Asian Development Bank since December 2004 for reform and restructuring

of State finances and State Public Sector Undertakings. The Sub-Programme I of AGPRM-SDP covers

the period from 2004-05 to 2006-07 and Sub-Programme II of AGPRM-SDP covers the period from

2008-09 to 2010-11.

Under Sub-Programme I, a number of measures have been taken for reform and restructuring of

State finances as detailed below:

1. Value Added Tax (VAT) was introduced with effect from 1st May 2005 under sales tax

administration reforms.

2.Advalorem excise duty on India Made Foreign Liquor (IMFL) and an alternative method of

collection of excise, i.e. through auctions for country spirits in place of earlier fixed fee based

licenses, were notified to enhance transparency in excise tax collection.

3. Composite check post at entry/exit points viz. Srirampur, Boxirhat and Digarkhal were notified

for augmentation of State’s taxes.

4. A Tax Information Management System (TIMS) was implemented by way of which all the 77

Sales Tax Offices and Check Gates were computerized and connected with State Headquarter

through central server.

Under Sub-Programme II of AGPRM-SDP, the following initiatives are proposed to be taken up :

1. Adoption of a VAT Audit Manual including including standardized tools for

undertaking audits by the tax administration officials.

2. Operationalization of at least one composite check post.

3. Implementation of Objective Valuation Method (OVM) for properties.

4. Computerization of registration of properties in all districts except the districts

under autonomous council.

As a result of above measures taken during the last five years, the Tax-GSDP, which was 3.84%

in 2000-01 has increased to 5.36% in 2006-07.

41(b) There is a separate Branch in the office of the Commissioner of Tax, Assam with a organized

system for tax policy analysis and revenue forecasting as a tool to informed decision making of the State

Government.

~~ 0:o:0 ~~


XIV. INTRA-STATE REGIONAL DISPARITIES

42. (a) Please give a note on different aspects of intra-State regional disparities relating to

sectors like Agriculture, Industries and Services and important publicly provided

services like Education, Health, Water Supply, Sanitation and other Social

Services. Inter-regional and Inter-district wise profile may be given in this regard.

(b) Show disparities with objective indicators like literacy rate, IMR, MMR etc.

(c) Show inter-regional differences in per capita expenditure in State Budgets in some

of the important services.

(a)

Every country, whether developed or underdeveloped has economically advanced and backward

regions. Instances are not lacking when a country is divided into regions based on linguistic or racial

differences as in the case of India and Belgium. Region, in the Indian context, means a State within the

Union of India, which is formed on linguistic basis. But for the purpose of planning, it may imply an

economically backward area within a State such as northern Bihar, eastern U.P., northern Bengal or

desert areas of Rajasthan and dry areas of Haryana. Region may thus be viewed as an economic entity

within a State, whether it may be a district, a town or a village.

Assam is not divided into regions in terms of backwardness. But wide disparities among the

different districts prevail in Assam. This is evident from the respective contribution of the different

districts to the State Domestic Product. An idea about relative contribution of districts of the State to the

State Domestic Product (SDP) may be had from the information furnished at Table below:

District-wise Percentage Contribution by Different Sectors to SGDP of the Sector during 2003-04,

at Current Prices

(In descending order of contribution to SGDP)

District Primary Sector Secondary Sector Tertiary Sector State Domestic

Product (SGDP)

Kamrup 6.41 21.98 24.29 17.57

Sibsagar 11.74 4.15 6.02 7.71

Dibrugarh 10.42 6.43 5.43 7.37

Tinsukia 6.34 5.29 6.83 6.38

Barpeta 12.09 4.74 2.67 6.36

Jorhat 4.26 4.46 7.07 5.62

Nagaon 6.11 6.05 4.66 5.42

Cachar 4.87 4.46 5.43 5.06

Sonitpur 3.90 5.37 4.89 4.63

Golaghat 3.78 2.45 3.89 3.59

Darrang 3.87 3.27 3.24 3.47

Dhubri 4.00 4.62 2.58 3.44

Nalbari 2.61 5.58 2.62 3.14

Kokrajhar 1.96 2.48 3.92 2.98

Karimganj 2.51 4.65 2.38 2.83

Karbi

Anglong

2.62 2.20 2.25 2.37

Lakhimpur 2.54 1.79 2.19 2.25

Bongaigaon 1.82 2.61 2.35 2.21

Goalpara 1.92 3.00 1.72 2.00

Morigaon 1.98 1.22 2.30 2.00

Hailakandi 1.16 1.23 1.52 1.34

Dhemaji 1.60 1.05 1.23 1.33

N.C. Hills 1.49 0.92 0.52 0.93

Total 100.00 100.00 100.00 100.00

Kamrup district contributes the highest proportion of the State Domestic Product (17.57 per

cent), while the contribution by N.C. Hills district is the least (0.93 per cent), reflective of the vast gap

in their levels of economic development.

The contribution of different districts to State GDP for the year 2003-04 (at current prices) in the

primary sector range from the highest of 11.74 per cent in Sibsagar district to the lowest of 1.49 per cent

in N.C. Hills district. In the secondary sector, the highest contribution of 21.98 per cent comes from

Kamrup district, while the North Cachar Hills district has the least contribution of 0.92 per cent in this

sector as well. In the tertiary sector, the North Cachar Hills district contributes only 0.52 per cent to the

total domestic product of this sector. The contribution of other districts like Dhemaji, Hailakandi,

Goalpara and Morigaon was also low. Kamrup dominates in this sector and contributes an impressive

24.29 per cent.

Indicators for Sector-wise Intra-State Regional Disparities

1. Agriculture:

��

District Total

cropped

area

[Hectare]

[2003-

04]

Average

size of

operation

al

holding[

Hect]

[2000-

01]

% Agrl.

Worker

to Total

working

force

[2001]

Total food

grains

Production

[000’tonne]

2006-07

Per Capita

Food-grain

production

(kg)

2006-07

Total Rice

production

[000’tonne]

2006-07

Consumption of

Fertilizer 2005-

06

[tonnes]

Kharif Rabi

1 2 3 4 5 6 7 8 9

Dhubri 207084

(5.2)

1.48 61 166 101 151 7551 24599

Kokrajhar 140779

(3.6)

1.22 65 119 131 113 4014 2320

Bongaigaon 157849

(4.0)

0.98 57 137 150 124 4252 4887

Goalpara 104894

(2.6)

1.01 55 107 130 101 5021 3870

Barpeta 282610

(7.1)

1.08 56 129 78 114 8192 14878

Nalbari 201499

(5.1)

1.06 52 235 204 225 5951 6721

Kamrup 242860

(6.1)

1.00 34 186 73 175 5024 7663

Darrang 268727

(6.8)

1.04 61 142 94 132 6159 4589

Sonitpur 269006

(6.8)

0.96 47 139 82 130 2664 2130

Lakhimpur 166931

(4.2)

1.19 75 86 96 84 896 675

Dhemaji 105484

(2.7)

1.14 80 95 165 93 61 79

Morigaon 117743

(3.0)

0.63 72 98 126 93 1765 2894

Nagaon 369862

(9.3)

1.15 58 281 121 272 16609 11346

Golaghat 147640

(3.7)

1.09 56 106 111 101 1512 1329

Jorhat 152684

(3.9)

1.16 46 89 89 87 1871 7612

Sivasagar 151141

(3.8)

1.21 42 146 138 145 825 445

Dibrugarh 172599

(4.4)

1.78 37 112 94 111 4086 3573

Tinsukia 145233 1.72 37 77 67 76 5078 3183

(3.7)

K/Anglong 201957

(5.1)

1.35 72 192 235 179 750 625

N.C.Hills 34866

(0.9)

1.08 54 20 107 19 41 22

Karimganj 96290

(2.4)

1.49 40 144 142 143 2754 1207

Hailakandi 65307

(1.7)

1.30 49 85 156 83 840 703

Cachar 153797

(3.9)

1.76 36 168 116 166 3092 3038

Assam 3956842

(100.0)

1.15 52 3059 114 2917 89008 108388 �� Intra – State disparities in respect of Agriculture may be revealed from the Table I.

• Nagaon District shares 9.3% (highest) and N.C.Hills District shares 0.9 %( lowest) of the total

cropped area of the State.

• Share of Barpeta, Darrang, Sonitpur, Kamrup, Dhubri, Nalbari and Karbi-Anglong Districts fall

between 5.1% - 7.1%. Share of remaining 14 districts fall between 1.7% - 4.4%.

• The average size of operational holding is highest in the Dibrugarh District (1 .78 hectare) and

is lowest in the Morigaon District (0.63 hectare) as against All Assam average of 1.15 hectare.

• The size of operational holding of Bongaigaon ,Goalpara, Barpeta, Nalbari, Kamrup, Darrang,

Sonitpur,Golaghat, and N.C.Hills Districts is also below the All Assam average.

• 52 % of the total working forces of the State are agricultural workers. Percentage of Agriculture

Workers to Total working force is highest in Dhemaji District [80.0] and the lowest in Kamrup

District [34.0].

• Percentage of agriculture workers to total working force is also above in Dhubri, Kokrajhar,

Bangaigaon, Goalpara, Barpeta, Darrang, Lakhimpur, Morigaon, Nagaon, Golaghat, Karbi-

Anglong and N.C.Hills compared to All Assam average.

• The percentage of agriculture workers to total working force of remaining 9 (nine) Districts

stands between 36.0 and 51.0.

• Total food grains production of the State was 3059 thousand tonnes during the Year 2006-07.

Contribution of Nagaon District to total food grains production was the highest with 281

thousand tonnes [9.1%] and the lowest in Tinsukia District with 77 thousand tonnes [2.5%].

• Per capita food grains production in the State was 114 Kg during the year 2006-07. It was

highest in Karbi-Anglong District with 235 Kg and lowest in Tinsukia District with 67 Kg.

• Total production of Rice in the State was 2917 thousand tonnes during the year 2006-07.

Among the 23 districts, contribution of Nagaon District was the highest 9.3% and the N.C.Hills

District was the lowest 0.65%.

• 197396 tonnes of Chemical fertilizers were used for production of crops by the farmers during

the year 2005-06. Out of which 89008 tonnes were used during the Kharif season and 108388

tonnes in Rabi season.

• During the Kharif season, consumption of fertilizers was highest in Nagaon district [16609

tonnes] and lowest in N.C.Hills District [41 tonnes]. During the Rabi season, consumption was

highest in Dhubri District [24599 tonnes] and lowest in N.C.Hills District [22 tonnes].

2. Industries:

• There were 3070 Registered Factories in the State. Most of the factories of the State were

concentrated in Kamrup District [824 factory units] followed by Tinsukia District with 406 factory

units. Dhemaji and Goalpara District has only 3 and 8 factory units respectively.

• There were 53044 registered SSIs in the State. Number of SSIs were highest in Kamrup

District[15117] and lowest in Morigaon District [468].

Table II below shows district wise distribution of registered factories and registered SSIs

of Assam.

TABLE-II

Industries: No of Registered Factories, SSI Units.

District No of Registered

Factories, 2005

No of SSI registered

under DIC, 2006 � � �� !�� "�� #�$��

�� !" #$%&'()*+,•

�� - . .�� / 0�� 1 - .�.2.�. �� .��-�� -�-�-�� 3�4-� �� .� 5.��6 7.8.�9 �� - �/ 2 �� .�- ��:.� �/ ��-�-�-�� -.� �� 4 ;��-��- < � �=� �� ;��-��- ��.�2�- ��2.�- ��:.� �/ .��-�� -�-�-�� <��6 ��=�• >�- �/ - . -�-�� .��.�- �/ �� - �� <�� 0�� = �/ - . 5-�-.1 �� ;��-��- 2�� - . �� .�- 2�- �� - �� -��.�-� �� - . ��2.�- �� ;��-��- 2�- � - �� -��.�-��•

� .�. 2.�. �� -.�� .�� - . 5-�-. <�� 0�� =� ��:.� �/ -.�� .�� 2�� .�- ��4 ;��-��- <��= �� 2.�- �� :�?�� ;��-��- < ��=�•

��:.� �/ -.�� .�� 4.� - �� / �-��.�-� ��-.� �� .�- �� ;��-��- <��= �� 2.�-��:�?�� ;��-��- <� ��= �� - �� 8.��. ��:�. @ AAA ��-�� ;��-��- 2��. ��/��-�� / ��:.� �/ .��-�� -�-�-��1 ��:.� �/.��.�-1 ��:.� �/ �.�� .�� 4.� - �� / �-��.�-� .-��BCDE#FGGG#$%&'()*+H I*" *J #$%&'()*+'K G+L()(%()*+LM #+N*KOP+( P(&"Q)L(N)&( I*" *J#$%&'()*+'KG+L()(%()*+R%S (* TUUVWXXYFXZ#+N*KOP+(RG+ [XXX[VRWXXYFXZV I* *J BP'&\PNL]%S(* TUU^WXXYFXZ I* *J BP'&\PNLSPN _XXXÙ(%$P+(L

� � �; �:�� a�� b��4��

�� !�� "�� #�� $�%�� &��%�� '(�� )�*��% � �� *��+� �� )�,�� -../0 12314 2513 446578 129419 :;/<=>?•

&�� @�� "�$�� *�%��%'��%��%��%A �� B*)% ')*)% ��+ � � ��C)��% @�� +% �� D� �E•

*��%� �� F *�%��%'��%��%��% ��,��+ �� %��,� D�E ��+ ��@�%� �� )�*��%��%��,� DE�

• �� •

�� !�� "�� #$�$% �� "�� #&'%�• "�� (��)�� *�� #' �� % �� # �'% �� +�� +��+,��#-%�• "�� ,�� "�� #�.% �� #--% �� +�� +��+,�� #/0%�• .'' *�� +�� / �! &� �� #-$'% �� (� �� (�� 1�� 1�� "�� 23456 �� 7��!89 ��:;<=>?@ABCD5EFG 3H HI BHJK4ED5JL <CMJL NDECOPD5 QCDEFJ CERS�� "�� )�,�� T��#/ �%

"�� T��#/ �%"�� !��#/ �%

"�� 1��#/ �% "�� T��#/ �%"�� 1�� #/ �%

*�� / �! &#"�%- / ' $ . � & 0�� // /� ' ' $// - /� -&��(�� /& $ -�0 $-$ ' $� 1�� / /& �. -.� / -& )�� /' -0 -�/ /� ' /' -&1�� - $& '.- '$ - /- "�� -. .- /0 .-/ - $. �� .- � ''0 �$0 / /� �'

�� !�� "�� #� �� $ �!�� %&'�� #(#) ��! � �� %�� )� ��* � � �� (�+�� ,--./ 010 234 1345 2106 3 78 1005. Labour

• 35.8% of the total population was declared as “Total Workers” of the State as per Population

Census, 2001. Percentage of “Total Workers” to total population was highest in Lakhimpur

District [56.0] and lowest in Dhubri District [28.7].

• Out of the “Total Working Force” of the State, 26.7% workers were declared as ‘Main

Workers’ and 9.1% workers as ‘Marginal Workers’. Percentage of ‘main workers’ was highest

in Lakhimpur District [32.4] and lowest in Karimganj District [23.3]. Percentage of ‘marginal

workers’ was highest in Lakhimpur District [23.6] but lowest in Dhubri District [4.3]

• Household Industries workers occupied only 3.6% of the total working force of the State.

However, percentage of such workers was highest in Nalbari District [5.8] and lowest in

Tinsukia District [1.8].

Table -V shows District wise distribution of work participation rate of different category of

workers of Assam. �� !"#�$%&#�'(�� #"#�$%)#*+%$��#, !-$�,&#�'(��# �#�$%&#�'�,./#� (!-$�.�,$%&#�'(�� #�#�$%&#�'�,./#� (

! 0.�%12#�'(� �#"#�$%&#�'�,./#� (!3#+�(4#%56,5+��(�&#�'(�� #"#�$%&#�'�,./#� (

! 7�4(�&#�'(�� #�#�$%&#�'�,./#� (8 9 : ; < = >�4+?�� 9@1> 9;1; ;1: =8 :1> :<1:A#'�$B4$� :>1C 9<1D 881C =< :1= :C1DE#,.$�.$#, :91; 9<1@ =1= <> :1C ;C1;F#$%*$�$ ::1: 9<1< >1@ << ;1> ;C18E$�*(�$ :81; 9;1@ =1= <= <1: :@1:G$%?$�� ::1; 9<1; @1C <9 <1@ ;918A$H�+* ::1; 9>1> <1> :; <1= =C1@�$��$,. :<18 9=1D @19 =8 :1: :=1CI#,��*+� :>1> 9>1> 8C18 ;> 91D <C1;J$'4�H*+� <=1C :91; 9:1= >< 91; 991=�4(H$B� ;:1> 9>19 8=1= @C 91> 8>18-#��.$#, ::1D 9<1@ @18 >9 :1: 9;1;G$.$#, :81; 9;1< >1C <@ :1; :@1;F#%$.4$� ;818 9@1< 891< <= 91@ ;81=

�� !�"�� #��$ �� "��%� �� !�&�� '(()* +,-. /0-1 2-3 ,/ +-0 44-50-6789: ;9:<=>9(?0-3 @)ABC

• ��D�D ED�D �� #�D�� F �&�D%��D% !�##D�&�� G�� &�D� �HD�� D ��D I�D&��J�"��D�� #�D� �F �� &�D� ��&��D% �� #��H ��&� I��J ��% ��ED�� !�"�� &� I� J�

• ��D��D ��D� &��D��D HD� �� &� �� D ��DE�� K��# L�HH��MN� O� &��D �F �!�"�� &�P��D��D ��D� &��D��D HD� �� &�E�� K��# F��ED% �Q ��R�� &� I�� K��#JP��D#�$� I��K��#J ��% ��$�� I� � �K��#J� ��D��D ��D� &��D��D HD� �� &� E�� ED�� #��H ��&� I�� K��#J�0-/ S:=AB=AT U)79: V)>=W=7=9(C

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�� • �� !"# �� $� �� %&� '��(%)��*��* +%��%&� �� ,!- �� .#,/�012�� %*�� 3�%��% +%��%&� �� 4# �� .#/#012 �� /• 5�� *�� 6�� $�� 7/�� %*�� %� +��* +%��%&� .8"1 �� %� 9�&�� +%��%&� .,�1/5�� *�� 6�� #"" �7/�� %� :��6��2 ;��(��%2 '��$62 +��*2 <��%*��2 ;�*��2 :��*��2=��2 >%?��*�� 2 +%(�$*�� '��%�*��@ +%��%&� ��%�� (�?� �� ?��*�. 1/��A �B�C DCE� B�F�� G• H$� �� I�� ,-#, J,""#K %��(%�� ?%��*�� >��2 #!#L! ?%��*�� .8,01 ��?� (�� &��%�%��%�� <��&� ,""L/ M��&��*� �� ?%��*�� &��%�%�� %*�� %� ;��(��% +%��%&� .44/ 1 �� %�+��@% +%��%&� .,8/81/• I�� *�6 �� &�?��*� %� &�� ?%��*� ��&��%�%&��%�� %� ;��(��% +%��%&� J- ?%��*��K �� %*� %�'��(%)��*��* +%��%&� J#-!8 ?%��*��K/+%��%&� �%�� %�* �� N��2 O�� $66�P ��&%�%�%��2 5�� 2 5$�� Q��&��%�%&��%��& 6�� I�(��)RS/

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�� !"#$%& '$!"��(� �� ) *+�,- �� ,../� 0� )� � 1,�-2 �� /22/� �� 3�� 4 � �� ) � �� 0�� 5/�26 �� ) � � �� /1 �� 1*�.6 �� ,../ ��0�� 0�� 7��0� )��0� ,../ �� 0�� ) � � �0�� 5 �� 3��0�� 8 �� 9�� :�� 8��0�� 0�� ; �� 5. �� 0 � �� )� � �� <�� )�� =>? %$!@#A B@# =>!"#CD A!# %! D AE$# !& > F?G%$! @> H"%!@#

District Literacy Rate

(2001 Census)

Pupil Teacher Ratio

(PTR)

Gross Enrolment

Ratio

(GNR)

Net Enrolment Ratio

(NER)

Primar

y

Upper

Primary Primary

Upper

Primary Primary

Upper

Primary

1 2 3

4 5 6 7

8

Barpeta 52.24 43.39 35.83 90% 133% 89% 92%

Bongaigaon 59.33 27.65 34.00 107% 120% 93% 90%

Cachar 67.82 42.57 30.70 96% 89% 96% 88%

Darrang 55.40 31.29 29.14 104% 85% 95% 84%

Dhemaji 64.50 19.77 13.00 106% 110% 95% 94%

Dhubri 48.20 78.41 26.98 134% 108% 92% 88%

Dibrughar 69.00 23.16 25.99 91% 89% 90% 88%

Goalpara 58.00 42.44 36.80 108% 98% 97% 95%

Golaghat 69.40 27.82 27.20 104% 100% 95% 94%

Hailakandi 59.60 23.97 20.00 101% 102% 94% 91%

Jorhat 76.30 21.13 24.10 79% 84% 78% 83%

Kamrup 74.20 24.96 24.54 95% 96% 95% 95%

Karbi

Anglong 57.70

29.36 27.10 95% 81% 90% 80%

Karimganj 66.20 43.13 22.00 106% 94% 97% 93%

Kokrajhar 51.60 28.06 22.00 102% 93% 97% 92%

Lakhimpur 68.60 17.16 14.43 94% 97% 93% 91%

Morigaon 58.50 44.40 22.35 102% 93% 94% 92%

Nagaon 61.70 41.32 23.00 102% 98% 95% 92%

Nalbari 67.20 19.09 14.00 98% 103% 96% 93%

NC Hills 67.60 6.65 9.92 93% 94% 92% 93%

Sivsagar 74.50 8.70 15.85 94% 98% 93% 94%

Sonitpur 59.00 29.84 29.12 122% 96% 91% 88%

Tinsukia 61.00 29.46 35.00 99% 89% 91% 88%

Total: 63.30 28.59 24.00 101% 98% 93% 90%

District

%age of Untrained

Teachers Out-of-

School

children (6-

14 yrs)

%age of

Without

Drinking Water

Facility

%age of

Without

Toilet

Facility

Infrastructure

Gap (ACR)

Primary Upper

Primary

9 10 11 12 13 14 15

Barpeta 35.5% 84% 22276 2% 82% 407

Bongaigaon 39.6% 63% 13378 12% 64% 364

Cachar 51.5% 89% 14215 56% 75% 1254

Darrang 40.9% 62% 21121 22% 63% 425

Dhemaji 20.9% 24% 7166 28% 89% 744

Dhubri 60.1% 83% 37705 18% 66% 1305

Dibrughar 24.9% 32% 8762 8% 67% 440

Goalpara 20.2% 30% 8081 15% 56% 232

Golaghat 32.7% 76% 9198 11% 36% 777

Hailakandi 20.3% 75% 8784 48% 56% 620

Jorhat 22.6% 53% 6132 4% 59% 402

Kamrup 34.6% 73% 20493 14% 21% 1501

Karbi

Anglong

66.1% 92% 19271

59% 85% 1029

Karimganj 42.0% 81% 8534 29% 63% 1746

Kokrajhar 9.9% 68% 5779 10% 67% 235

Lakhimpur 84.3% 97% 15767 12% 72% 605

Morigaon 82.3% 94% 13011 10% 23% 352

Nagaon 58.2% 82% 31291 12% 74% 1656

Nalbari 58.1% 82% 11644 12% 26% -104

NC Hills 93.9% 96% 1626 71% 81% 330

Sivsagar 47.5% 75% 9256 0% 66% 1027

Sonitpur 29.5% 45% 26381 13% 62% 332

Tinsukia 31.8% 81% 19229 9% 35% -55

Total: 45.4% 73% 339100 19% 60% 15624 �� ! �� !� �� " �� #�� $%%% ��&� ��'��#!� �� (�� )�� *�� +()*, �� -�� .$ �� $%%% ��&� ��+$//$, �� 00 �� $%%% ��&� �� 1%%2" �� ()* �� -�� !�� &��!�' �� ()* �� #�� 3�� 3�� 4. �� $%%% ��&� ��" 3�� 00 �� -��'- �� 5�� 6 �� 3� �� 3�� &� ()* ��3�� &��!� �� ! &�� 3��" �� 3�� !� ()*��' 78��9�:;8� �� < =>�< �� ?88�@A BCCBD�� (�� )�� *�� E�� )�� *��+#�� &�,)�� F�� )�� F��D�#�� $1G $G1 $0/ $01H�I��5�� 40 J4 /0 $$2K��!��!�� /G $12 $G4 $4%L�� $%/ $%G $G. $1JK�� /J $%2 $24 $G/M�� $%1 J% $$G $1$H��#� .% J. /1 .JD��! $$. .0 $G$ $G$

�� ! � � � �� "��!�� # � � $�� %&% '��! �� # �� ' �� (� � �� & )� � �� "�� *�+ �! (��(�� , - )��!% "��!� ��)��(� �� !� ��! �- .��/ �� ( ��!�� (�) � ) ��/ ))�!! �� (�) � - )��!/ �( �� 0 �� , �- ��-�!!�� (�) � �� )��!% *�� )� �( !�)� � - )��! �!� �� , � �� % 1 ��, � �� ( ��-��)� -�� )��(�� )�� , - )��!%*� $!! �/ ��(��(�0��( ��-� !��)�� ! �� !�� -�� *�+!% "��! ��-��!�� !� �� - )��! -�� !� ��!��( ��(�) � ) ��/ �� !� �� (�2� ), �- ��(/ �� .� �� !�� ( )��) ��!% "�� , �� 0� !�) ��(�)��! � !��,/ �!��)� ��, � )�� ! �- �� ,� �/ �( �� -��2�� ))��)� �- � �� ) � ��! !�)� ! -��(/ �� (��! �� !��0�)� ��0�!��%"�� (�!��)� .�� !� *�+/ �� ! ) !� �� % *� � ! �� - ��!�� 0�� 0�� !� �(! 3)� �!4 �( -��( �� !% &��) �� ( �� !��

�� !�� "#$# %&'#$()* $+ "(,$%(-$ .(,& /#$&%)#' /+%$#'($0 1#$& (, )+$ #2#('#3'&�4567858796 56:;58<= 4>??@AB�� !�� ! �� !�� C�� !�� B�� D�� !�� !�� E�� F�� GHHG �� I�� J �� F�� !�� KL�MK �� NK�LO �� F�� KO�PK�� F�� H�MQ �� F�� QR�OR �� RK�QP �� !�� !�� !�� !�� S��T ILK�GL ��J �� IRK�NL ��O �� IRO�HL ��J� �� S��T�� U��T� U�� NO �� V�� KO �� W�� B�� X�� !�� X�� F�� D�� !�� !�� !�� ! !�� PO �� D�� !�� B�!�� !�� T� �� F��

�� ! �� "�� !# �� $� � �� %�� $� �� &�� '�� (�� '�� (�� )�� * �� + �� &�� ,�� -�� &�� )# �� * �� &�� .� �� ,� �� +�� /�� 0��1�� 2�� $! �� $ �� 0�� 1� "�� 3�� '�� ! �� 4�� #�� +�� 566788 9: ;<=>9<9>:= ?<6>@>9>78 <=A ;<B7 CD>=E>=F G<97D&�� /�� $HH$ /�� $HH$&�� H�� $!0��1�� $��$ ��H '�� $ �!��I�� #��H $�� '�� H�� !��.�� $�� H0�� H�#� �#�#$

�� !"�� !�� #��"�� $��!� %�� &� '��" �� $�� '��(� �� &�)�� *)+ ��"��)�,-�"� (�..��)�" �� )�� /��(�� 0�(��" �� " �� . �� "��1�)�" ) ��( � � !� .��"��(2 �" (�"��)� -�"� !�(�� . � (�..�� "�)� � �" � � ��( ��(%)) �� 2 %""�� ( �" � � ��.��)� �� (�"��)�,-�"� �/��(�� 3��)� %)) ��"�� 1�� 4) � ��) ��1�5 . %""�� " ( �" � � ) 1�� . �� " ��66 7 87978 7 66


XV. QUALITY OF EXPENDITURE:

43. What is the present status of outcome budgeting. Has it been initiated? If so, number

and name of departments covered. How is the outcome budget monitored? Whether

any manual has been evolved and guidelines issued?

�� !!"#!$� �� %!�� &%� �� '�� ( )�� ( *��+� ,�� -,��./� ,��0� 1�� ( *�� 2� '�� ( ��3� 4�� ( ,��"� �� ( 5�� $� �� ,��%!� �� 6��

*�� 4��5�� 5�� #�� 5�� -5��. �� ,�� '�� 5�� 5�� !!"��


XVI. PENSION REFORMS INITIATIVE:

44.

Whether pension reform has been already initiated? If so, the date and details of the

reform initiative. If no, whether this is under consideration

�� !�� "�� #�$$ �� %�� $$�� &�� $��$�� '��$�� $��$� �� ( )�� $�� *#�� !�� + �� $� ��$�� , -��$�� .�� $�� )�� $�� %�� #�� !�� /� )�� %�� !�� $$ �� '�� #�� $$ �� 0 )�� %� - �� )�� %� -- #�� )�� %� - � �� $$ �� 1 �� )�� -- ��$ �� -� )�� - �� $$ �� 2 �� ' �� $$ �� $�� $$ �� )�� $$ �� 3��$ ��

( )�� - �� $$ �� $ )�� -�� )�� -- �� $$ �� $$ �� $� �� )�� $$ �� )�� -- �� , -� )�� -- �� .�� '�� !�� !� ��$$ �� $��$� �� %� �� $$ �� !� �� !� ��$$ �� $��$� �� !� "�$��$$ �� $� )�� -- �� $$ �� )�� $$ �� !�� "��$�� '��$�� !�"'� �� $�� $�� )� ��$�� 1 �� $$ �� "�� $�� %�� !�� $1 �� $$ �� $� �� $$�� !�"' � �� $�� )�� -- ��$$ �� $��$� �� )�� .�� )�� - �� .��1 �� $$ �� $� ��3�� ,�2 �� $�� )�� $$ �� $�� $�� )�� $ ��$$ �� $�� 2 �� $�� -� �� $�� 1 �� $$ �� 2 �� $�� )�� %�� !�� $$ �� $��$� �� $��1 ��$$��1 ��.�� $��1 �� $�� $��

�� )�� %�� #�� !�� $$ �� $�� $�� )�� $�� 1 �� $�� $�� $$�� -�� $�� %�� !�"'1 �� $�� #" �� !�� -�� 1 �� '�� !��1 �� $� �� $$� �� $� �� '��$�� $�� .�� )�� $�� $$�� '�� !�� -�� '!-�� )�� #�� $�� /� !�� $�� $�� "�� $$ �� $�� $�� ( �� , &�� -�� #)�-� �� !�� #�� 0 " �� $� � ��.��$� �� '� $�� )�� $�� 0 �� )�� $$ �� $��1 �� !�� !�� !!��1 �!� �� #�� !�� $$ �$� �� $� �� $��$�� / �/�/� / ��


XVII. USER CHARGES:

45.

(a) Sector-wise rates of user charges and present collection system together with present user charges as percentage of O&M Cost

(b) Whether any users association has been formed? If yes, effectiveness of this users association in collection of arrears and charges.

�� In Assam the collection from user charges is very negligible. The user charges in most cases are

not indexed to inflation and bear little relationship with operation and maintenance cost. In health

sector State Government has from time to time been increasing user charges for the services provided

to the people and collects the charges from the people directly. In education sector, State Government

also introduced different types of fees in Secondary and Higher Education including Technical

Education from time to time. But collection from such fees is not adequate to cover operational and

maintenance costs. In view of the social obligation for providing social security to the people, the

Government cannot impose exorbitant rates of fees in the form of user charges in health and education

sector. There are no user committees and user associations for O & M cost in any service sectors except

water supply schemes and irrigation schemes in the State.

User Charge for Water Supply Schemes

At present there are 2429 nos of completed Pipe Water Supply Schemes (PWSS). The

department has adopted a policy to maintain the completed PWSS through Users’ Committee to lessen

the burden of O & M cost of the schemes. There are 308 Users Committees for maintaining the water

supply schemes in water supply and sanitation sector. As per departmental norms, these Committees

collect user fees with the help of Executive Engineer. At present, Rs. 500.00 as one time charges and

Rs.50.00 per house connection per month towards O & M cost are collected. There is also a provision

to collect Rs.5.00 per month per family for each community street hydrant.

Uptill now, 666 Nos. of PWSS are maintained through users’ Committees. Generally average monthly

maintenance cost of each scheme is Rs.8000/- per month. So, for 666 Nos of schemes, total

maintenance cost per year comes to Rs.6.39 crore. But average annual collection of user fees for these

schemes is Rs.1.52 crore only which is 23.8% of total maintenance cost of these schemes. At present,

number of house connection is very less against schemes. If the number of house connections can be

increased, more revenues can be collected.

Regarding Spot Sources Scheme, the norms for collection of user fee for maintenance is

Rs.5.00 per house hold per month. This user fee is not collected through the users committees.

However, the Spot Sources are proposed to be handed over to PRIs for maintenance.

User Charge for Irrigation Schemes

In Irrigation Sector, State Government levied Irrigation Service Charges for realization from the

beneficiaries of all types of irrigation schemes at the rates indicated below with effect from 30th

March

2000.

Crops Rate/Hect.

1. Kharif Rs.281.24

2. Wheat and other Rabi crop Rs.562.50

3. Early Ahu Rs.751.00

4. Ahu Rs.751.00

5. Jute Rs.150.00

6. Sugarcane Rs.222.00

The present system of collection of Irrigation Service Charges is that the charges are

assessed on the basis of area irrigated by the individual beneficiary cultivators in terms of hectares of a

particular crop as per record maintained by the respective office in the Water Distribution Register. The

realization of irrigation service charges during last five years are furnished below.

Year Amount realized (Rs. in

lakh)

2002-03 1.74

2003-04 2.86

2004-05 4.92

2005-06 3.53

2006-07 2.06 �� There are no users associations in Assam except in Irrigation Sector. There are 720 Nos

Water Users’ Associations (WUAs) formed under the Society Act within command area of Irrigation

Schemes under Irrigation Department, Assam of which 388 Nos. have already been registered. “The

Assam Irrigation Water Users Act, 2004” has been enacted to empower the WUAs in the system of

Operation & Maintenance and collection of user charges etc. and for active participation in the system.

Farmer’s motivation trainings are conducted from time to time and such training involving 724

cultivators from 181 WUAs have been conducted so far. The WUAs help the officials of Irrigation

Department in realization of Irrigation Service Charges from the beneficiaries regularly.

The revised user charges on different facilities and services provided by the Government in

health sector effective from 04.06.2003 are given in the Table below :

(A) GENERAL �� Item Existing Rate Revised rates

(4th

June, 2003 �Rental for bed for patients in

General ward

Rs. 5/- per day. ��Intensive Care Unit (ICU) Rs. 2500/- per day (a) Rs. 1500/- per day

(without ventillator)

(b) Rs. 2500/- per day

(with ventillator)

3. Rental for Hospital paying cabins District Hospital (s)

Rs. 50.00

Medical College

Rs. 100.00

(i) Rs. 100.00 per day

(ii) Rs. 200.00 per day

4. Registration Fees (for patient for

making a OPD Card)

Rs. 2.00 Rs. 5.00 (for all Health

Institution except Sub-

Centres.

(B) OTHER CHARGES (DEPARTMENT OF RADIOLOGY) �� !��"� �� # �� !�� # �� !��$� �� # �� !��!� �� % �� &' (�� )� �� % �� *�� !��+� �� % �� (�� !�� % �� # �� # ��,�-�� % *�� !�� % �� .�� (�� !�� # *�� *�� "� �� % �� /�� % �� &�� !��$� �� % �� # *�� !��!� �� % �� 0�� (�� !��)� �� % ��1�� (�� !��+� �� &�� !�� /.�� 23��4 5�� 23��4 ��6�/� �� 7�� "� -�� !�� # �� .�� !��$� /�#� -�� 6��. �� !� �� % �� '�� )� �� % �� -��'�� +� �� % �� /�� '�� 54��,�� 8�9�� &4�� /��'�,�,�� ,�� "� 9��,��

�� !��"� �� #�� $��%�& �� !��'� �� (�� !��)� ��* �� #�� !�� !��+�� %�% ��*,$�� - �� !��.� /(0$� �(1 2 3$(�$ 4 �5�� % #�� (� �� "��!� ��% #�� 0 �� !�� .�� 3��6 0.76 �.76�.36 �.36 ��.6 8/.6 �� . � �� +� $�6 (�� .�� !�� $�6 1�� .�� !�� 0�� .�� !�� "� �� %* �� "�� '� $�9�� /�� !�� !��)� 4( .�� /� ��1 4 �5 /(0$� (�1 �� 3:; �� !��!� .��:<� �� %�� !�� !�� .��:<� �� %�� !�� +� ./$ = ./� �� 2$. �� - �� (� .5 4 �5�� 01$. .*��* �� !� 2��% .*��* �� .*��* �$2�� +�� +��+� (&#��>� .*��* �� 2� �17( ��$ � 1 / 1( �1 /(0$� �(1 ��.� �� 4 �5�� #�� +��!� $ �� 3�� ?�< ��#�� $�� 3�$�� !�� !��+� ��% #�� "�� "�� 3�7 (��,��%,�� 2�(( 2�((�� * �� '�� '��"� 7/�4 �� 2�(( 2�(('� 8�%�� )� 0� .��

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XVIII. ADMINISTRATIVE REFORMS:

46.

(a) Innovations introduced by Departments/Agencies of the State Governments in the last six years (2002-03 onwards) and how have these impacted on improvements in service delivery, efficiency and cost reduction.

(b) Are there any schemes to give incentives for innovation? If so what has been the

impact.

(c) Has business process reengineering been introduced in any of the Departments or agencies of the Government. If so what is the impact.

�� !" # $�%& ' (� )�*� +�,�*!%�-!./0�10�1 2�� 3�� 4�� 5 6�� 7�� 8�� 9�� :�� 4�� :�� 4�� :��0:4:31� 4�� 9�� 3�� ;�� <�� 2� �� = ;�� 0 1 9�; �� 9�� >� � 099>1 �� ;�� ? � �� = �� ;�� @0�12 ��A � 0;1 8��B 0�1 C�� 0�1 D��; �� 0�1 E�� 0�1 D�� 0�1 D�A��B��0�1 8��;� 0 1 4� ��A�� 0B1 F�A� ��G�� ;� �� H��I�7 �� 99> �� ;�� ;�� 0 1 2� �� 0:�� 1= J�� :� � � �� ;�� K� �� 2 ��A �= 8 ;��= 8��B = 9�� 8��;� � 2�� J�� :� � � �� ;� �� L� ��L�;� ��L�� 0LLL1 9�� ;�� :�EM3�

�� ! "�� #$$"�� "�� "!� %&�� "�� #'&(�� #�)� *�� '&%+�� ##%$�� '$,,"�� "�� !�� #,"- �� ,�"��. !�� #� ��/ �$,�� "01 #& ��2 �� 3�/�3�/�� 4 ��2 �� #%$�3�� 4$$�!3�� !�� #44%%�� %$5$$$ �� !�� 3�� !3�� !�� 6 ��5 ��2�� 7�� 5�� -- *� �� -#$ ��2� � #$$4�$8 �� %-4$ ��2� � #$$��$,-

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7�� &�� ,�� ))��

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+�� !�&�� 9<=�� 8�#! �� 4 �� 2�� &�� -�>�� 2� �� !�&�� #�� $�� '��

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XIX. INTEGRATED FINANCIAL MANAGEMENT:

47.

(a) Status of computerization of treasuries.

(b) Status of computerization of the tax administration.

(c) Status of debt and guarantee recording and management.

(d) System being followed to track transfers and expenditures.

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Documents

GOVERNMENT OF ASSAM - State Finance … has reduced the rate to Rs. 12.00 for Brahmaputra Valley and Rs. 9.00 for Barak Valley respectively. There is no separate rate fixed for irrigated,