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The year-wise assignment of tax amount out of entry tax to Urban Local Bodies from the years 1999-2000 to 2006-2007, amount spent on construction of roads under Non-plan Demand No.7 from 2001-2002 to 2006-2007, detailed list of statement showing the major works under capital account, amount spent under Demand No.13 (Non-Plan) from the years 1998-1999 to 2006-2007, receipt and repayment position of NABARD during last five years, provision of funds from the year 2000-2001 to 2006-2007 for development of industries under the Industries Department, compensation given for Infrastructure Development basing on collection of Entry tax during the years 1998-1999 to 2006-2007, budget provision for different works of Border Check Gates during the years 1999-2000, 2000-2001, 2001-2002, 2002-2003, 2003-2004, 2004-2005, 2005-2006 and 2006-2007 have been annexed as Annexure-A/1 to F/1 to the counter affidavit filed on 9.12.2006.

___________________________________________________________________________________ | Year | Entry Tax | Major | Non-plan | Plan | Inland Water | | | Collection | Works- | Allocation | Allocation | Transport | | | Para-28 | Roads and | by U.D. | by U.D. | Annexure-C/1 | | | Para-9 | Bridges | Depart | Dept | Page-59 | | | |Annexure-B/| Annexure- | Annexure- | | | | | 1 Page-22 | 1 C/1 | C/1 Page- | | | | | | Page-58 | 59 | | |---------|-------------|-----------|--------------|-------------|----------------| | 1 | 2 | 3 | 4 | 5 | 6 | |---------|-------------|-----------|--------------|-------------|----------------| |1990-00 | Crores | | 38.65 | 51.46 | TRS | | | 34.18 | | | | 12102 | |---------|-------------|-----------|--------------|-------------|----------------| |2000-01 | 194.04 | | 23.51 | 65.35 | 11586 | |---------|-------------|-----------|--------------|-------------|----------------| |2001-02 | 252.04 |In thousand| 15 | 64.20 | 11440 | | | |975.00 | | | | |---------|-------------|-----------|--------------|-------------|----------------| |2002-03 | 313.07 | 847219 | 15.18 | 133.58 | 12647 | |---------|-------------|-----------|--------------|-------------|----------------| |2003-04 | 377.19 | NIL | 15.18 | 101.26 | 12549 | |---------|-------------|-----------|--------------|-------------|----------------| |2004-05 | 384.93 | 26424 | 17.30 | 46.91 | 14481 | |---------|-------------|-----------|--------------|-------------|----------------| |2005-06 | 463.34 | 66189 | 15.23(RF) | 494.38(RF) | 28552 | | | pre-action | | | | | |---------|-------------|-----------|--------------|-------------|----------------| |2006-2007| | | | | | | upto | | 179690 | 15 (BE) | 625.32 | 28568 | | Sep. 07 | | | | | | |_________|_____________|___________|______________|_____________|________________| ___________________________________________________________________________________ |Port and| Compensation | Abstract | Repayment |Provision of | Ann-G/1 | | Light | to ULB | Annexure- | of | funds for | Page-73 | | Houses | for | 6 Page-61 | NABARD | development | Funds to Dir. | |Annexure|infrastructure|Subsidy for| local |of Industries| Agri. For | |Page-60 | Development |Promotion | Annexure- | under | Market | | | Annexure- | of | D/1 Page- | Industries | facility- | | | C Page- |Industries | 62 | Dept | Krushak | | | 60 | | | Annexure-E/ | Bazar | | | | | | 1 Page-63 | | |--------|--------------|-----------|--------------|-------------|----------------| | 7 | 8 | 9 | 10 | 11 | 12 | |--------|--------------|-----------|--------------|-------------|----------------| |TRS | | 6.89 | | | | |72843 | | | | | | |--------|--------------|-----------|--------------|-------------|----------------| |72428 | 85.00 | 1.16 | | | | |--------|--------------|-----------|--------------|-------------|----------------| |56966 | 95.00 | 1.60 | 125.08 | | | |--------|--------------|-----------|--------------|-------------|----------------| |59836 | 105.00 | 1.40 | 149.72 | | | |--------|--------------|-----------|--------------|-------------|----------------| |43554 | 115.00 | 2.85 | 163.69 | | | |--------|--------------|-----------|--------------|-------------|----------------| |28693 | 119.52 | 4.94 | 479.21 | | | |--------|--------------|-----------|--------------|-------------|----------------| |38441 | 129.85 (RF) | 10.48 | 45.86 (Supp)| | | |--------|--------------|-----------|--------------|-------------|----------------| |20439 | 142.84 (DE | 10.34 | | | | |________|______________|___________|______________|_____________|________________| ENTRY TAX COLLECTION FROM 1999-2000 TO 2005-06 _____________________________________________________________________________________ | Year | Entry Tax | Actual | Actual | Expn. | | | Collection | Capital Outly | Capital | incurred by | | | | on Roads | Outlay on | Ind. Dept. on | | | | and Bridges | Roads and | growth center | | | | (Non-plan) | Bridges | | | | | | (plan) | | |___________|__________________|_______________|__________________|_________________| | 1 | 2 | 3 | 4 | 5 | |___________|__________________|_______________|__________________|_________________| | 1999-00 | 34.18 | 2.24 | 114.20 | 0.00 | |___________|__________________|_______________|__________________|_________________| | 2000-01 | 194.04 | 0.39 | 143.54 | 0.00 | |___________|__________________|_______________|__________________|_________________| | 2001-02 | 252.04 | 0.00 | 114.70 | 2.86 | |___________|__________________|_______________|__________________|_________________| | 2002-03 | 313.07 | 39.28 | 261.32 | 1.20 | |___________|__________________|_______________|__________________|_________________| | 2003-04 | 377.19 | 0.00 | 196.00 | 0.38 | |___________|__________________|_______________|__________________|_________________| | 2004-05 | 384.93 | 2.01 | 355.97 | 0.00 | |___________|__________________|_______________|__________________|_________________| | 2005-06 | 463.34 | 7.59 | 303.49 | 0.40 | |___________|__________________|_______________|__________________|_________________| | Total | 2018.79 | 51.51 | 1489.22 | 4.84 | |___________|__________________|_______________|__________________|_________________| _______________________________________________________________________________________ | Funds | Capital | Funds | Total | Expen as a % | | provided by | expenditure | provided by | expenditure | of ET | | State to | by State on | State to | made by the | revenue | | Cooperatives | Inland | ULBs out of | State Govt. | | | for | transport | ET collection | for the | | |infrastructure| | | purpose of | | | development | | | indicated in | | | | | | column 3 to 9 | | |______________|_________________|_______________|__________________|_________________| | 6 | 7 | 8 | 9 | 10 | |______________|_________________|_______________|__________________|_________________| | 0.02 | 0.00 | 31.87 | 148.33 | 433.97 | |______________|_________________|_______________|__________________|_________________| | 0.04 | 0.00 | 84.93 | 228.90 | 114.97 | |______________|_________________|_______________|__________________|_________________| | 0.07 | 0.00 | 94.83 | 212.46 | 84.30 | |______________|_________________|_______________|__________________|_________________| | 3.96 | 0.00 | 105.00 | 410.76 | 131.20 | |______________|_________________|_______________|__________________|_________________| | 0.00 | 0.00 | 114.83 | 311.21 | 82.51 | |______________|_________________|_______________|__________________|_________________| | 0.02 | 0.01 | 119.52 | 477.53 | 124.06 | |______________|_________________|_______________|__________________|_________________| | 0.02 | 0.03 | 129.26 | 440.79 | 95.15 | |______________|_________________|_______________|__________________|_________________| | 4.13 | 0.04 | 680.24 | 2229.98 | 110.46 | |______________|_________________|_______________|__________________|_________________| | Source: Data based on Finance Accounts and Budget Documents | | N.B. Expenditure incurred by Industries Department on growth Center and funds | | provided by State to ULBs for the year 2005-06 is based on pre-actual figures | |_____________________________________________________________________________________| The data regarding compensation given for infrastructure development basing on collection of entry tax is as follows:

________________________________________________________________ | Compensation given for Infrastructure Development basing on | | collection of Entry Tax | |______________________________________________________________| | Entry Tax collection | (Rs. In crore) | | | Direct Compensation to ULBs through | | | H&UD Dept. | |_______________________|______________________________________| | 0 | | |_______________________|______________________________________| |(being collected | | | by the ULBs) | | |_______________________|______________________________________| | 0 | 0 | |_______________________|______________________________________| |(being collected | | | by the ULBs) | 0 | |_______________________|______________________________________| | 34.18 | 0 | |_______________________|______________________________________| | 194.04 | 85.00 | |_______________________|______________________________________| | 252.04 | 95.00 | |_______________________|______________________________________| | 313.07 | 105.00 | |_______________________|______________________________________| | 377.19 | 115.00 | |_______________________|______________________________________| | 384.93 | 119.52 | |_______________________|______________________________________| | 357 | 129.85 | |_______________________|______________________________________| | 370 | 142.84 | |_______________________|______________________________________| ____________________________________________________________________________ | Compensation given for Infrastructure Development basing on | | collection of Entry Tax (in crores) | | Year Major (Roads of which Maintenance Expenditure | |__________________________________________________________________________| | | 3054 | 5054 | Total | Works | H& UD | PR | WR | RD | | | (Rev) | (Cap) | | Dept. | Dept. | Dept | Dept | Dept | | | | | | (D. |(D No. | (D. | (D | (D | | | | | | No. 7)| 13) |No. 17)|No. 20)|No. 28 | |_______|________|________|________|_______|_______|_______|_______|_______| |1998-99| 101.21 | 120.36 | 221.57 | 51.73 | 0.00 | 0.00 | 0.00 | 49.48 | |_______|________|________|________|_______|_______|_______|_______|_______| |1999-00| 138.17 | 117.62 | 255.79 | 73.51 | 0.00 | 0.00 | 0.00 | 64.66 | |_______|________|________|________|_______|_______|_______|_______|_______| |2000-01| 142.12 | 149.17 | 291.29 | 71.39 | 0.00 | 0.00 | 0.00 | 70.74 | |_______|________|________|________|_______|_______|_______|_______|_______| |2001-02| 130.18 | 114.70 | 244.88 | 67.17 | 0.00 | 0.00 | 0.00 | 56.76 | |_______|________|________|________|_______|_______|_______|_______|_______| |2002-03| 140.34 | 302.47 | 442.81 | 82.09 | 0.00 | 0.00 | 0.00 | 57.44 | |_______|________|________|________|_______|_______|_______|_______|_______| |2003-04| 125.87 | 196.00 | 321.87 | 76.63 | 0.00 | 0.00 | 0.00 | 49.24 | |_______|________|________|________|_______|_______|_______|_______|_______| |2004-05| 138.54 | 357.97 | 496.51 | 91.56 | 0.00 | 000 | 0.00 | 46.97 | |_______|________|________|________|_______|_______|_______|_______|_______| |2005-06| 175.59 | 300.74 | 476.33 | 88.32 | 0.00 | 0.00 | 0.00 | 87.27 | |_______|________|________|________|_______|_______|_______|_______|_______| |_(RE)__|________|________|________|_______|_______|_______|_______|_______| |2006-07| 547.89 | 373.88 | 921.77 |240.26 |18.75 |50.00 |17.50 |221.38 | |_(BE)__|________|________|________|_______|_______|_______|_______|_______| _______________________________________________________________________ | Compensation given for Infrastructure Development basing on | | collection of Entry Tax (in crores) | | Year Major Head (Water supply & sanitation) of which | | Maintenance Expenditure | |_____________________________________________________________________| | | 2215 | 4215 | Total | H&UD | RD Dept | Total | | | (Rev) | (Cap) | | Dept (D. | (D |Maintenance | | | | | | No. 13) | No. 28) |Expenditure | |_______|________|________|_________|__________|_________|____________| |1998-99| 99.64 | 36.49 | 136.13 | 59.55 | 11.36 | 70.91 | |_______|________|________|_________|__________|_________|____________| |1999-00| 102.34 | 21.51 | 123.85 | 57.04 | 15.83 | 72.87 | |_______|________|________|_________|__________|_________|____________| |2000-01| 76.23 | 54.82 | 131.05 | 53.37 | 15.43 | 68.80 | |_______|________|________|_________|__________|_________|____________| |2001-02| 86.49 | 74.40 | 160.89 | 60.18 | 16.73 | 76.91 | |_______|________|________|_________|__________|_________|____________| |2002-03| 95.94 | 45.14 | 141.08 | 71.13 | 14.54 | 85.67 | |_______|________|________|_________|__________|_________|____________| |2003-04| 104.97 | 46.82 | 151.79 | 68.62 | 16.13 | 84.75 | |_______|________|________|_________|__________|_________|____________| |2004-05| 115.19 | 46.87 | 162.06 | 78.16 | 2.18 | 80.34 | |_______|________|________|_________|__________|_________|____________| |2005-06| 122.56 | 101.39 | 223.95 | 91.07 | 22.96 | 114.03 | |_______|________|________|_________|__________|_________|____________| |2006-07| 144.06 | 197.01 | 341.07 | 117.09 | 28.06 | 145.15 | |_______|________|________|_________|__________|_________|____________|

16. It is not disputed that the revenue received by way of entry tax collection is deposited in the consolidated fund of the State and the expenditure which is incurred for the development work is not specifically identifiable as a measure of compensation. Expenditure is made in general for the infrastructure development which is said to be for the welfare of the general public. The data given by the learned counsel appearing for the State, as quoted above, shows the entry tax collection in each year and the expenditure which is shown is more than the entry tax collected which itself would go to indicate that there is no link between the quantum of tax and the facilities/services provided to the trades people. More expenditure in comparison to the entry tax collected for the welfare of the general public itself shows that the expenditure made by the State in general is from the general revenue collection of the State by way of taxes. The State has shown the total expenditure for infrastructure development, development of check gates, water supply and sanitation etc. Therefore, the State has failed to show that the entry tax collected under the Orissa Entry Tax Act has been reimbursed/recompense for the quantifiable/ measurable benefits to the trades people. It is not proportional, rather it is progressive and it cannot be said that the tax collected is based on the principle 'pay for value'.