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THE IMPLICATIONS OF THE CONSTITUTION SEVENTY-FOURTH AMENDMENT FOR THE FINANCES
OF MUNICIPALITIES
An Interim Assessment
October 1994
N A TIO N A L INSTITUTE OF PUBLIC FINANCE A N D POLICYN ew Delhi
THE IMPLICATIONS OF THE CO NSTITUTION SEVENTY- FOURTH AM EN D M EN T FO R THE FINANCES OF
M UNICIPALITIES
An Interim A ssessm ent*
I. Introduction
An extraordinarily large number of studies have been made over the past three
decades on the finances of municipalities in India.1 The primary message that has
emerged from them is that the finances of municipalities are in shambles, and the
State-municipal fiscal relations referring to the division of fiscal powers between the
State and municipalities and State transfers to municipalities, arbitrary and ad-hoc.
Suggestions have been made from time to time to put their finances on a sound
footing, but little has happened to make any decisive impact on the financial position
of the municipalities.
* This paper has been prepared by Om Prakash Mathur in association with Kamlesh Misra. Statistical assistance has beenprovided by Sandeep Thakur, Chandni Watal and Gauri Sud. Thanks are due to A. Bagchi for his valuable suggestions and comments.
In addition to studies, a number of Commissions and Committees have deliberated on issues relating to the finances of municipalities. See, for details, National Institute of Urban Affairs, Urban Local Bodies : A Summary o f Recommendations o f Selected Commissions, Committees and Conferences, 1989, New Delhi.
1
The take-off point of this paper which also deals with the subject of municipal
finances is Article 243 Y of the Constitution Seventy-Fourth Amendment 1992 that
requires each State to set up a State Finance Commission to "review the financial
position of the municipalities" (as also of Panchayats under Article 243-1 of the
Constitution Seventy-Third Amendment), and make recommendations as to the
principles which should govern -
i. the distribution between the State and the municipalities of the net proceeds of
taxes, duties, tolls and fees leviable by the State and the allocation between the
municipalities of such proceeds;
ii. the determination of the taxes, duties, tolls and fees which may be assigned to,
or appropriated by, the municipalities; and
iii. the grants-in-aid to the municipalities from the Consolidated Fund of the State.
Importantly, Article 243Y does not limit the task of the State Finance
Commissions to only setting out the principles, but extends to recommending
measures for improving the financial position of municipalities, and dealing with such
other matters as may be in the interest of sound finance of the municipalities.
2
There is, in addition, Article 243W of the Constitution Seventy-Fourth
Amendment that impinges on the finances o f municipalities, and consequently on the
tasks o f the State Finance Commissions. This Article lists out a schedule of functions
and responsibilities which may be devolved on the municipalities in order to make
them institutions o f self-governments (Annex A). However, what functions and
responsibilities should actually be assigned to municipalities in place of or in addition
to what they already have is an issue that has been left for the State legislatures to
decide. The task of the State Finance Commissions is then to "recommend such
devolution of funds and/or financial powers as will enable the local bodies to
discharge their functions and responsibilities".2
The setting up o f the State Finance Commissions with tasks as wideranging as
embodied in Article 243Y and the addition of Article 243W (Twelfth Schedule) to
the Constitution is a watershed development and opens up a new chapter in the State-
municipal fiscal relations. With these provisions, a stage has also been set for
initiating reform measures in the functioning of the municipalities. At the minimum,
it is to be expected that these provisions in the Constitution Seventy-Fourth
Amendment will result in -
i. a reappraisal o f the functional responsibilities of the municipalities. The key
question will be : should the municipalities continue to be concerned with the
2 See, I.S. Gulati, "Financial Devolution to Local Bodies : Role of State Finance Commissions",Economic and Political Weekly, October 1994, Bombay.
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provision of civic services such as water supply, conservancy, street lighting,
preventive health, public safety and public works, or assume responsibility for
larger tasks such as urban forestry, poverty alleviation, and social and
economic development which have so far been within the domain of the State
governments, or carry out these responsibilities concurrently with the State
governments?
ii. Corresponding to (i) above, a re-examination of the State-municipal fiscal
relations focusing on the (a) factors that should weigh in the assignment of
taxes, duties, tolls and fees to the municipalities, (b) principles that should
govern the distribution between the State and the municipalities of the proceeds
of various taxes, duties, tolls and fees and their allocation between the
municipalities; and (c) criteria that should determine the grants-in-aid from the
State to the municipalities.3
The purpose of this paper is to initiate a debate on issues concerning the
finances of municipalities in the context o f the Constitution Seventy-Fourth
Amendment.4 Accordingly, this paper undertakes a "review of the financial position
of the municipalities", identifies the nature of issues and problems that confront them,
3 There is a rich literature that wrestles with the question of why functions and/or powers are divided between the levels of governments and examines how that division should be determined at any given point of time. See, W.E. Oates, Fiscal Federalism, 1972, Harcourt Brace Jovanovich, New York.
4 This paper is a part of a larger study on the Implications of the Constitution Seventy-Fourth Amendment on the Finances of Municipalities.
4
and then proceeds to put forward a set of propositions as these relate to the tasks of
the State Finance Commissions.
The paper is based largely, though not wholly, on the finance data of 192
municipalities of various size categories, spread over in five States, namely, Andhra
Pradesh, Assam, Gujarat, Maharashtra and West Bengal. While their names,
population, and finance data are annexed (Annex C), a summary of the size and
spatial distribution is given below:
Table i
Number and Population Size of Municipalities Forming the Sample
States Number of Sampled Municipalities in Population Size of
>500,000 200,000 - 500,000 100,000 - 200,000 <100,000
| Arjdbra Pradesh SiliSSllllll!■ S M H I i S i i 22 20
Assam iiiiiiiiiiiiii 0 2 19
Gujarat 9 48
Maharashtra 1||S1!!||:|I|; to 3 16
W«st Bwgal iliillllllll 4 9 8
Total 10 26 45 111
Although the Constitutional position in respect o f the intergovernmental
division of functions and powers is established and known, it is necessary to reiterate
three points in advance of reviewing the financial position of the municipalities. First
: the Constitution Seventy-Fourth Amendment does not endow the municipalities with
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any powers and responsibilities; it merely provides a schedule of functions and
responsibilities. What powers and responsibilities should be assigned to the
municipalities, as stated above, continue to be within the ambit of the State legislatures
and the existing practice of treating all municipal powers and functions as concurrent
remains undisturbed. As Abhijit Datta has noted in one of his recent papers: "the 74th
Amendment does not attempt any functional decentralisation; instead, a list of 18
functional areas under a new 12th Schedule for possible devolution has been
suggested".5
The Constitution lists out the powers and responsibilities of the Centre and the
States in the Seventh Schedule, referred to as the "Union List" and the "State List".
There is also a "Concurrent List" but the Centre has overriding powers in all matters
in the "Concurrent List". Under the existing statutes, municipalities derive their
functions and responsibilities from the "State List" (List II) and the "Concurrent List"
provided in the Seventh Schedule o f the Indian Constitution. The general practice
is to divide up the State-level functions and delegate some of them to the
municipalities. Furthermore, the State governments reserve the right to operate in the
same functional areas.
Secondly, the Constitution does not assign any fiscal powers to the
municipalities. Once again, municipalities derive these powers from the States who
j See, Abhijit Datta, "Institutional Aspects of Urban Governance", mimeo, 1994.
6
have, under the Constitution, exclusive powers of levying certain taxes including taxes
on sales and purchase of goods, land revenue and agricultural income tax, taxes on
vehicles and on goods and passengers, luxuries and entertainment, stamp duties, taxes
on trades, professions and callings, and taxes on lands and buildings.6 Over the
decades, however, municipalities have come to acquire a domain of its own (not
exclusive competencies) comprising a set of functional and fiscal powers and
responsibilities. Typically, the functional responsibilities include the provision of
services comprising public health, water supply, conservancy and drainage, public
safety, public works including road maintenance, primary education, recreational
facilities, and a number of regulatory services. Fiscal domain, in the main, consists
of property taxes, octroi (in selected States), a tax on vehicles, boats, and animals,
advertisement taxes, entertainment taxes, and betterment levies. Municipal legislations
in many States provide for a levy of duties on the transfer of property (Assam
Municipal Act, 1956) or a surcharge on the duty imposed under the Indian Stamps
Act, 1899 (Andhra Pradesh Municipalities Act, 1965), a profession tax (Andhra
Pradesh Municipalities Act, 1965 and Bengal Municipalities Act, 1932 as modified
upto January 1966), and entertainment taxes (Kerala Local Authorities Entertainment
Tax 1961). The State governments have often taken over by executive orders or by
modifications of the existing legislations taxes earlier delegated to the municipalities,
and reallocated the proceeds, either in part or in full, to the municipalities.
Furthermore, the State governments exercise control over the tax base and rates by
6 For details on the fiscal powers of the States, see, Amaresh Bagchi, "Intergovernmental Fiscal Relations : The Case of India and Indonesia", paper presented at the Seminar on Intergovernmental Relations in China. September 1994.
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laying down the minima/maxima, with the result that the degree of fiscal autonomy
and flexibility enjoyed by municipalities in this respect is, at best, minimal.
Finally, transfers from the State governments to municipalities are an
established practice to meet the imbalance that exists between the expenditure
responsibilities as determined by the functions assigned to them, and the finances that
the municipalities are able to raise. Transfers serve several other purposes also. The
system of transfers, however, varies inter-regionally, and has come to be questioned
on a number of grounds including on grounds of arbitrariness and ad-hocsim.7
It is in this context that we review below the finances of municipalities,
beginning with an analysis of the own revenue component and following it up with
an analysis of transfers to municipalities.
II. The Finances of Municipalities : A Review
A. Own Revenues
It is perhaps useful to begin by pointing out that the revenue importance of
municipalities in the country’s federal structure in terms of what they are able to raise
with financial powers assigned to them is extremely low. By the criterion of revenue
raised, municipalities in India are estimated to have raised in 1991-92, approximately
Rs.39.0 billion. This amount is 4.6 per cent of the revenue raised by the Centre, and
A set of duties, functions and powers of municipalities in a sample of States is in Annex B.
8
8.05 per cent of the revenues raised by the States. Further, this amount is only 0.6 per
cent of the country's GDP (at factor cost). Considering the fact that the municipal
areas produce over 50 per cent of the country’s GDP, it is evident that the
municipalities are not able to establish effective linkages with activities carried out
within their own jurisdictions, and thus remain peripheral to the Indian economy.8
Table 2
Revenues of the Centre, States and Municipalities
Unit Total (Rs. billion) Per Capita (Rs.)
Centre* 833.2 * 986.8
States* 573.9
Municipalities# 2053
* Source: Finances of State Governments, 1993-94, reprinted jfrom the RBI Bulletin, Feb. 1994.
# Estimated (excluding transfers).
Own revenues form an important component of the total revenue receipts of
municipalities in India. These account for 55 per cent of the revenue receipts in
Andhra Pradesh, 70.7 per cent in Assam, 88.9 per cent in Gujarat, 90.8 per cent in
Maharashtra, and a bare 31.8 per cent in West Bengal (Table 3). Over the three year
period 1990-91 to 1992-93, there has been little perceptible change in the share of own
revenues in the revenue structure of municipalities. A closer review of the own
Municipalities in some States, in particular, Gujarat and Maharashtra raise significantly large amounts and display strong linkages with the economy. They are evidently exceptions to this general observation.
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revenue component shows several important features that deserve to be highlighted:
Table 3
Own Revenues by Size-Class of Municipalities (%), 1991-92
States Own revenues by size class (Per cent of total revenue receipts)
<{00,000 100,000 - 200,000 200,000 - 500,000 >500,000 AH
Andhra Pradesh illiltii::;:!,1. 53*1 59.5 55.1
Assam liiiSiiiiii:! _ 70.7
Gujarat 84.4 86,5 89S 84.9
Maharashtra iiiiiiiiiiiiii: $5.6 92,9 90.8
West Bengal 31.6 27.3 lllllllllllll 31.8
i. Inter-State differences in the per capita own revenues: O f the five States
which have furnished data on the finances of municipalities, the per capita
own revenue in 1991-92 was Rs.737.5 in the municipalities of Maharashtra and
Rs.441.4 in Gujarat. As against the high per capita own revenues in these
octroi-levying States, the per capita is estimated to be Rs.43.5 in Andhra
Pradesh, Rs.44 in Assam, and Rs.37.2 in West Bengal. Even after the
exclusion of octroi receipts from the total revenue receipts, the per capita own
revenues in the municipalities of Maharashtra are several times larger than in
Andhra Pradesh and other States.
10
Table 4
Per Capita Own Revenues o f Municipalities (Rs.)
Stales Per Capita Own Revenues in Municipalities of Different Population Size Groups
> 500,000 200,000 - 500,000 100,000 - 200,000 < 100,000 Total
Andhra Pradesh m n ^ 43.5
Assam l l l l l l i l i l !S!I!S!lll:!!l 44.0
Gujarat 587.5 267.7 198.7 441.4
Maharashtra 849.9 397.0 IllllllllllJIIIlj 305.2 737.5
West Bengal - 35.4 37.3 42.5 37.2
Gujarat* 231.7 157.8 127.3 89.7 180.9
Maharashtra* 410.4 124.5 88.2 127.8 342.9
* Per capita excluding octroL
ii. Size class differences in the per capita own revenues: The differences in the
per capita own revenues between municipalities of different population size
classes are extremely large, with the per capita revenues of smaller
municipalities being uniformly low. In Gujarat, for instance, per capita own
revenues o f larger municipalities are 195 per cent higher than those of smaller
municipalities. In Maharashtra, the per capita own revenue differential is
nearly as large as in Gujarat, placing the smaller municipalities at a
disadvantage in adequately tap their revenue potentials in comparison with the
larger municipalities.
iii. Intra size-class differences in the per capita own revenues: Even within the
same size class, variations in the per capita own revenues are significantly
11
large. As would be noted from the following table, the coefficients of
variations in the total own revenues of smaller municipalities in the case of
municipalities of less than 100,000 population happen to be as high as 0.50 in
Andhra Pradesh, 0.60 in Assam, 0.37 in Gujarat, 0.80 in Maharashtra, and 0.38
in West Bengal. Municipalities in the other size classes also display
considerable variations, suggesting that the same level of taxes and tax rates
can produce spatially different levels of revenues.
Table 5
Coefficients of Variations in Own Revenues, 1991-92
States Coefficients of variation
< 100,000 100,000 - 200,000 200,000 - 500,000 > 500,000
Andhra Pradesh Too few frequency
Assam K B ® - do -
Gujarat - do -
Maharashtra I l l® IB 0.52
West Bengal 0.38 *
There are thus three type o f differences in the level o f own revenues:
differences between municipalities in the different States, between municipalities o f
different population size classes, and between municipalities o f even the same
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population size class9 These differences which are nothing else but different forms
of horizontal imbalances, are attributable to several factors:
i. Inter-regional or inter-State differences in the fiscal domain of municipalities
(Octroi levies are one example of the‘difference in the fiscal domain);
ii. Differences in the tax base and tax rates, etc., of municipalities of different
population size groups;
iii. Differences in the level of efficiency with which municipalities use their
resource raising powers; and
iv. Uneven resource endowment resulting in different yield levels even with the |
application of the same tax base and tax rate.
Own revenues consist of property taxes, octroi, advertisement taxes, betterment
levies, tax on vehicles, boats and animals, and a host of charges for the services, and
fines and fees. Tax component, by and large, accounts for 60-80 per cent of the total
own revenues, the balance being the non-tax component. Within the tax component,
property taxes in the non-octroi States and octroi in the octroi levying States are the
foremost taxes, yielding anywhere between 50-60 per cent of the own revenues. The
Different levels of public expenditure are said to be one of the main reasons for interretional migration of labour and capital.
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total yield from property taxes is uniformly low. In 1991-92, the per capita yield
from property taxes was Rs.55.4 in the municipalities of Andhra Pradesh, Rs.68.7 in
Gujarat, Rs. 117.3 in Maharashtra, and Rs.24.4 in West Bengal. The low level of
yields from property taxes is hardly reflective of the dramatic escalation that has
occurred over the past two decades in the real estate prices in the country. Property
tax system has, however, remained unchanged, and continues to suffer from the widely
known problems of a narrow base (exemption of a large number of properties from
payment of property taxes)10, persistent undervaluation, high tax rates (ranging between
20-40 per cent of the rental values), and poor enforcement.
Table 6
Yields from Property Taxes
States Share of property taxes m own revenues % Per capita property taxes (Rs.)
1990-91 1991-92 1992-93 1990-91 1991-92 1992-93
Andhra Pradesh ||:|:|||||||||:iiiiiiiiiiii! 69.2 47.0 55.4 62.0
Assam iiiiiiiiiiii iiiiiiiiiif ii l l l l l l l i i i i i i i i i i 15.9
Gujaral (All) iliillfi!!!!!i i i l l l l l i iiillllli;: 68.3*
A j||!|;|||iiSI|||| 10.7 M m im m !!!!li!!!|llllllilil; 26.0
a ;;;!i!!!!!!!l!lliillilli:!!■ M i l l l l i l l ! ill llllllll 31.7
c m m m i i i l l l l l i ! ! . i i ... 35.2 I l l l i i l l l 42.7
Maharashtra (All) liiifiiiiiiiiiiiiiilllii!;!l ll lilillli li 110.5 117.3 125.7
A llllllliii||||||||l|i 13.0 35.9 l l l l i l l 47.7
B 15.0 11.0 n .o 43.2 46.4 33.8
C 9.0 65.6 {liliiiilii ii 32.2 ■ H R 43.5
West Bengal 68.8 m m m m IIIIIIIIIIII Iiillllli;! 29.2
* A refers to Municipalities o f less of 100,000 population; B refers to Municipalities with population of 100,000 to 200,000; and C refers to Municipalities with population of 200,000 - 500,000,
Suggestions have been made to introduce some form of presumptive taxes for such properties.
14
The share of other taxes in the total own revenues is insignificant, even though,
prima facie, taxes such as advertisement and betterment levies may possess large
potentials. Moreover, the structure of many of these taxes is overly cumbersome, and
their continued relevance in the 1990s highly questionable. For instance, most
municipalities in India have traditionally levied a tax on animals, boats and vessels,
and vehicles which, notwithstanding the negligible yields, carries a complicated tax
structure, involving different tax rates on four-wheeled vehicles, two-wheeled vehicles,
carts driven by horses, carts driven by other animals, rickshaws, hand carts - separate
tax rates for elephants, camels, horses/mules, bullocks, pigs, donkeys, goats, and other
animals.
The non-tax component is perhaps the most disappointing feature of the
revenues structure of municipalities having been grossly underutilised for augmentation
of their own revenue base. It accounts in the aggregate for 28 per cent of the own
revenue resources of the municipalities, indicating that the municipalities have neither
been able to effectively put into use the concept of "users charges" nor adjust the
various types of license fees, fines, etc. in line with the prevailing market rates. The
share of non-tax sources has remained unchanged over the period 1990-91 to 1992-93;
even in per capita terms, the change over the three-year period is insignificant (from
Rs.86.34 to Rs.90.53) except in Gujarat where the income from this source has risen
from Rs.77.9 to Rs.97.1.
15
The central point with respect to own revenues is that these are fragmentary
and markedly inadequate for meeting their total expenditure responsibilities.
Municipalities in Andhra Pradesh, for instance, are able to meet out 53 per cent of
their total revenue expenditure from their own revenues; the percentages in Assam and
West Bengal are 79.6 and 29.9 respectively. The municipalities in Gujarat and
Maharashtra are, however, differently placed as, in the aggregate, they are able to not
Dnly meet the total expenditure from their own revenues but also post small surpluses,
flie surpluses on revenue account, it needs to be noted, are a feature of only the
larger municipalities and corporations, i.e., those which have populations of over
500,000. Municipalities in other size categories continue to be plagued by deficits,
confirming the widespread prevalence of the problem of vertical fiscal imbalances.
Table 7
Expenditure Financing by Our Revenues (%)States Per cent of expenditure financed by own revenues in municipalities o f different
population size groups
> 500,006 200,000 * 500,000 100,000 - 200,000 < 100,000 Total
Andhra Pradesh iiiiiiiil IliiSlliiiiiii 53.5
Assam iiiiiiiii! illiOl® P l l l l l l l l i l IlllllSIJlil 79.6
Gujarat lilllillll!! ■M B S 112.2
Maharashtra 101*3 98.5
West Bengal - 30.7 3L7 29.9
The problem of vertical imbalance caused by expenditure needs being greater
than the revenue means is widespread among municipalities. Although this problem
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persists even at other governmental levels, its consequences in terms of the degree of
dependence of municipalities for meeting their revenue expenditure responsibilities are
severe.
B. Transfers
In India as elsewhere, transfers from the higher levels of governments are
meant to bridge the imbalance or the gap between own resources and expenditure
responsibilities. Only by accident do the revenue means equal the expenditure needs,
and therefore, the imbalance and consequently, the intergovernmental transfers are
integral features of all governmental systems. Meeting the imbalance is thus one of
the primary purposes of transfers, other purposes being : ensuring minimum standards
of public services and fulfilling the redistributive function. While these objectives are
widely recognised, the issue is how to develop a non-distortionary system of transfers
in order that it can meet the legitimate needs of municipal governments, ensuring
simultaneously that it strengthens the tax collection efforts of the municipalities.
There are no reliable estimates in India on the volume of transfers that are
made by the State governments to the municipalities. Crudely, these are placed at
about 3.5 -3.8 per cent of the States’ own revenues. In the aggregate, State transfers
form about 35-36 per cent of the total revenue receipts of the municipalities.
However, as in the case of own revenues, the relative importance of transfers in the
States that constitute the sample varies as may be seen in the following table:
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Table 8
Transfers to Municipalities (%)
States Share of transfers in total revenues
1990-91 1991-92 1992-93
Andhra Pradesh 46.8 45.0 44.5
Assam fciV:- 2:7.1: ■ .. 28.4
Gujarat 10.6
Maharashtra 7.9
West Bengal 70.4 61.0
Transfers are central to the survival of municipalities in West Bengal, and, to
an extent, these are important in Andhra Pradesh where about 45 per cent of the total
expenditure responsibilities are met by transfers. The importance of transfers evidently
is low in Gujarat and Maharashtra where, as shown earlier, in the aggregate, own
revenues are able to meet out a greater part of the expenditure responsibilities.
Transfers take the form of shared taxes, duties and grants-in-aid. The form of
dominant transfers differs from State to State. In Andhra Pradesh, the dominant form
happens to be the shared taxes; in West Bengal, the shared taxes and grants-in-aid are
both crucial to the revenue receipts of municipalities.
Shared taxes are an important form of transfers from the State governments.
The taxes that are shared include : entertainment taxes, profession taxes, surcharge on
stamp duty (Andhra Pradesh), entertainment taxes, tax on trades, professions and
18
callings, motor vehicle tax and entry tax (West Bengal), entertainment tax, motor
vehicle tax, and land revenues (Assam), and stamp duty, entertainment tax, assignment
of land revenues and non-agricultural assessment of land revenues, and royalty on
mining and minerals (Maharashtra). The position of shared taxes, grants-in-aid, and
other forms of transfers is shown in the following table:
Table 9
Components of State Transfers, 1991-92
State Percentage of total revenue receipts
Shared taxes Grants-in-aid Other receipts Total
Andhra Pradesh l l l l l l l l l l i l l l l i ||||!!!!!!!!!l!;!l 45.0
Assam 6.9 | | l ! l l | | i ! i l l : | | l | 14.6 29.3
Gujarat - - IL l
Maharashtra ! ! I | i | i l ! ! ! ! l l l W S iS ittlM 9,2 -
West Bengal 28.7 m sm m sm W K K K S S 68.2
In Andhra Pradesh, profession tax is collected by the State government and 80
per cent of its proceeds returned to the local bodies on the basis of a predetermined
criteria. Similarly, 90 per cent of the proceeds of the entertainment taxes are returned
to the municipalities, after retaining 10 per cent of the proceeds for the promotion of
arts and film industry, and deduction towards the collection charges. A part of the
proceeds of motor vehicle taxes is given to the municipalities almost on an ad-hoc
basis.
19
The overall treatment of "shared taxes" places them into three broad categories,
namely:
i. Collection of taxes and redistribution of yields to the municipalities on the
basis of pre-determined formulae. The underlying purpose is equity where
some of the municipalities who are disadvantaged in the matter of a particular
tax yield, receive a share to offset the disadvantage;
ii. Collection of taxes by the State and reallocation of yield on the basis of origin
of the tax; and
iii. Collection of taxes and reallocation of a part of the yield, primarily to meet out
the fiscal gap.
The system of giving grants-in-aid to municipalities has evolved out of
necessity. In fact, the principle that grants-in-aid should form an important source of
revenue of municipalities has been accepted all over the world. It is estimated that in
the USA, grants-in-aid constitute about 40 per cent of the total revenue receipts of
local authorities.
In India, grants-in-aid (as distinct from the shared tax component) form in the
total about 22 per cent of the total municipal revenue receipts. These accrue in
different forms - general purpose and untied, simply as an amount to enable the
20
municipalities to carry out their obligator}, and discretionary functions, and to meet the
specific expenditure obligations. Grants form 14.8 per cent of the total revenue
receipts in the municipalities of Andhra Pradesh. 22.4 per cent in Assam. 8.8 per cent
in Maharashtra and 39.6 per cent in West Bengal. There are three features of the
grants-in-aid that needs to be noted.
i. per capita grants-in-aid to small-sized municipalities is generally higher than
that extended to larger-sized municipalities. This would tend to imply that the
design of the grants-in-aid is guided in the case of the sampled States by a
system that has tended to reduce (if not equalise) the size class differences in
total per capita revenues;
Tabic 10
Per Capita Grants-in-Aid by Size Class, 1991-92
States per capita grants-in-aid by size class
< 100,000 100,000 -200,000 200,000 - 500,000 > 500,000 Total
Andhra Pradesh lllliillll 15.0 11.8 16.1
Assam 11111111:111lllllllllllllll * * 4 S
Maharashtra 126.3 !!i|l||!ll!l!!l||ll 64.2 26.1 39.6
West Bengal 49.1 24.2 34.6 I!!!!!!!!!!! 32.4
Note : (Excluding other receipts).
ii. the number of accounts/heads on which grants-in-aid is made is extremely
large.
21
In Maharashtra where grants-in-aid form only 9 per cent of the total revenue
receipts and are far less important, there are seven heads under which the
State government makes the grants. These include grants made in lieu of
pilgrim tax. primary education grants, secondary education grant, grant for
water supply and drainage, grant in lieu of motor vehicles, and D.A. grants.
In Andhra Pradesh, grants are made in the form of DA compensation,
property tax compensation, octroi tax compensation, road grants, and a per
capita grant. This multiplicity of system involving grants which are general
purpose and others that are specific, ultimately tends to be cumbersome, and
are used routinely.
iii. States use complex system of grants .employing factors such as population,
fiscal gap, level of public services, etc., in deciding upon the volume of grants
for different municipalities.
The above review of the finances of municipalities brings out a number of
issues and problems:
i. Overall stagnancy in the level of own revenue resources. Own revenues have
shown little buoyancy over the years. What is important is that the position
with respect to the per capita own revenues in smaller municipalities even in
the comparatively better-off States of Gujarat and Maharashtra are no different
22
than those observed in other States.
Ineffective use of the non-tax based sources of revenues. As shown above,
revenues from this category constitute 10-30 per cent of the total own
revenues, meaning that the charges, fees and fines do not reflect the costs that
the municipalities incur in providing the various services. In many cases, the
fines and charges are notional with the result that activities in violation of the
norms proliferate within the municipal limits.
A complicated and obsolete tax structure at the level of municipalities. There
exists far too obsolete taxes and taxes that suffer from obsolescence and highly
complicated tax structures, as shown in the case of tax on vehicles, boats and
animals.
Horizontal imbalance, i.e., the gap in the level of resources raised by
municipalities of different population size classes and even within the same
population size. It is important to note that assignment of taxes to
municipalities does not and need not necessarily yield the same level of
revenues or the same level of services.
Vertical imbalance, i.e., the imbalance or the gap between what the
municipalities need to meet out their expenditure responsibilities and what they
are able to raise on their own. This problem will be severe as the Twelfth
Schedule envisages additional functions to be devolved on the municipalities.
vi. Absence of a coherent policy on transfers. As pointed out above, transfers are
made with several purposes in view, with the result that it is not possible to
come to grips with what objectives are being fulfilled. Also, transfers are
made on far too many counts, increasing the overall cost of managing those
transfers and undermining the accountability. Moreover, although transfers
have reduced the size class differences in the per capita revenues, these have
not led to any equalisation in the level of services.
It is in this set of general scenario that we lay out a few propositions as these
relate to the tasks of the State Finance Commissions.
III. The Issues and Propositions
The task of the State Finance Commissions (Article 243Y) as stated earlier in
the paper, is to "revietv the financial position of the municipalities", and make
recommendations as to the principles in respect of the -
i. taxes, duties, tolls and fees that should be assigned to or devolved on the
municipalities;
24
ii. taxes, duties, tolls and fees that should be shared between the State and
municipalities and between municipalities: and
iii. grants-in-aid that should be provided to the municipalities.
In setting out the principles, the State Finance Commissions are to take note
of. or to use a stronger interpretation of the Amendment, guided by Article 243W
which lists out a schedule of functions and responsibilities for likely assignment to the
municipalities. Article 243W implies that the functions and responsibilities
constituting the schedule are legitimate "municipal functions" and their efficient
performance is essential to transform the municipalities into what the Amendment
calls, "institutions of self-government". Logically, it would mean that the State
Finance Commissions should establish norms for varicusjuncticiv; and sen'ice*; assign
prices and quantify expenditure functions by function, and then determine what
revenues ought to be assigned and by what method.
The overarching issue in this regard relates to the assignment of functions and
assignment of taxes." Conceptually, it is possible to argue that the services whose
benefits are localised and for which there is a differential scale of preferences, should
normally be assigned to and performed by the local (municipal) governments.
Conversely, public services which provide benefits uniformly to all and which benefits
The term taxes is being used here to include taxes, duties, levies and fees.
25
from scale economies should normally rest with the higher levels of governments.::
Furthermore, public services whose benefits spillover to jurisdictions other than those
where these are actually provided, should be the responsibility of the higher levels of
governments or subsidised to the extent of the estimated value of the spillover benefits.
In actual practice, however, the division o f functions between the municipal
and higher levels o f governments is rarely as neat or airtight as indicated above: in
fact, there exists circumstances under which the higher levels of governments are
required to perform certain functions even though municipalities may carry them out
at lower costs. Governments at different levels may be involved in the same activities.
Joint occupancy o f functions, it has been widely demonstrated worldwide, is the rule
rather than the exception. In the sampled States for this study, for instance, there are
a large number of activities which, prima facie, appear to be local but are performed
by the State governments. Often, they account for significantly large outlays as may
be seen in the following table (Table 11). The table below gives the State
governments's involvement in activities that ^re prima facie local. It also shows the
percentage of expenditure incurred on them.
See. Anwar Shah. "Theory and Practice o f Intergovernmental Transfers", The W orld Bank.
Washington. D.C.. 1994.
26
tab
ie U
Cate
gory
Nan
npla
n ex
pend
iture
on
giWSn
hei
it a
per
cen
t of t
otal
non
^plan
exp
endi
ture
And
lva
Prad
eSh
Ass
amO
ujar
ttM
ahar
asht
raW
est B
ehga
l
1090
-91
I Ml-9
310
90-9
1JJ
W-M
1991
-92
1992
-93
1990
-91
1491
-92
1990
91
1991
-92
Gen
eral
edu
catio
n
Elem
emat
y ed
ucat
ion
9.21
8 92
1069
1121
Jt.i
t11
.13
4.30
8 85
10.4
29.
46
Med
ical
and
pub
lic h
ealth
Urb
ah h
ealth
ser
vice
d A
llopi
thy)
Scho
ol h
ealth
sch
eme
001
0.01
0JM
0.01
11
1®
!0.
00
Publ
ic h
ealth
too
1.06
0.37
0.59
m1.6
11.5
31.
050.
85
Prev
entio
n an
d co
ntro
l at d
iseas
es0.
820
8803
80.
44o.
6im
i0.
580.
130.
760.
63
Prev
entio
n of
food
adul
tera
tion
0.02
0 02
093
o4*
mI
HI
I<*
0100
100
00.
00
Pam
ity w
elfa
re00
200
30.
0304
)4m
oM0.
070.
060.
030.
08
Urb
an fa
mily
wtlf
ate
««vf
ce*
000
0.00
OjOO
0.00
x m00
40.
000.
000.
000.
00
Wat
er su
pply
and
sani
tatio
n0
3(5W
5U
42.
S*10
41
11
10.
200.
180,
680.
7 6
urba
n w
itef S
uppl
y0.
0400
500
000
800
5l
il
li
0.05
0.02
Sew
erag
e an
d sa
nita
tion
(gro
w to
tal)
0.20
022
ooo
0.00
0.05
0.06
llll
llll
SM
M0.
000.
00
Sani
tatio
n se
rvic
es0
200.
2200
000
000
00.
00.
0000
0
Sew
erag
e Se
rvic
es00
00.
0000
000
000
10.
050.
000.
000.
000.
00
Ass
istan
ce to
loca
l bod
ies
(mun
icip
aliti
es)
000
0.00
0.00
000
0.00
000
0.00
000
Urba
n de
velo
pmen
t0.
5703
100
501
30.
700.
300.
650.7
2in
2.3*
Oth
er u
rban
dev
elop
men
t sch
emes
0.03
003
000
000
0.00
0.00
0.00
0.00
1.16
0.76
Otl(
trt)
0 55
0.54
0.04
0.07
017
0l3
0 02
0.69
0.36
0.13
Ass
istan
ce to
loca
l bod
ies {
mun
icipa
lities
)05
10.3
10.0
100
10
560.
530.
230.
06
Labo
ur a
nd e
ftipl
oym
efit
Ass
istan
ce to
urb
an p
oor
0.00
000
Ro*d
and
brid
ges
Nfcti
utial
high
way
s wba
n lih
ks00
00.
00
Ecol
ogy
and
envi
ronm
ent
002
0.09
m0.
0100
200
2
Othe
r gen
eral
econ
omic
serv
ices
Urn
d ce
ttfnc
(oth
er th
an ag
ricul
tura
l tam
l)0.
0000
200
70 ,
o?00
6Mill
11
Mil
:00
000
2o.O
i
Com
pens
atio
n &
ass
ignm
ents
to lo
cal b
odies
0,29
104
038
m0.
440,
530.
3901
32
752.
76
Land
tevt
tvte
GJ1
013
013
014
0.04
003
Enle
mltt
men
l tax
000
0.55
0JOS>
0.13
0<11
0.11
0.33
0.34
Tem
tinat
tax
0.00
0.00
2.30
2.27
Tax
ort v
elnc
let
001
0.01
018
023
000
000
0.00
0.00
0.10
0.08
Entry
tax
0.02
001
-
Prof
essio
n ta
x0
20 * ’
042
03i
0 38
0.01
001
Othe
r00
60,
050.
000.
000.
0000
002
30.
190.
020
07
TOTA
L BX
feN
OIT
Uftf
i14
. J 3
15.82
>4.10
__1
20.2
017
0016
M13
.4113
.3923
.06
20.66
t J
00
The issue of lax assignment is closely connected with that of the assignment
of functions.I? Here too. it is possible to contend that taxes which are leviable on
immobile tax bases and whose burden is not exportable to other jurisdictions should
be assigned to the municipal governments.M Higher levels of governments, on the
other hand, should use taxes on relatively mobile factors of production, tax bases
which are unevenly distributed over space, and cyclically sensitive tax bases. For a
number of reasons, in actual practice, many taxes even if they satisfy the above norm
may stay with the higher levels of governments, or collected by them for redistribution
to municipalities. In certain cases, municipalities may be permitted piggybacking on
State levels taxes.
A third issue relates to the gap that may arise between the expenditure
responsibilities and the assignment of taxes. That a gap is a common phenomenon is
widely accepted. It is said to arise for three reasons: (i) inappropriate assignment of
taxing and spending responsibilities such that the expenditure needs of municipalities
exceed their revenue means; (ii) it is considered efficient for the States to collect tax
revenues and turn them over to municipalities to avoid tax competition; and (iii) State
governments may simply want to have greater fiscal flexibility for satisfying their own
More often than not, assignment of tax responsibilities are determined independent of the assignment of expenditures. It is this separation that is said to be the principal factor underlying the vertical fiscal imbalance.
Ved P. Gandhi, "Intergovernmental Fiscal Relations and Economic Performance”, International Monetary Fund, Washington D.C., 1994.
29
objectives.
Meeting the gap is one of the foremost objectives of intergovernmental
transfers. However, transfers which in actual practice take various forms have come
to serve other objectives, e.g.. (a) enable the municipalities to provide a minimum
level of services, and (b) encourage the municipalities to maximize their tax raising
efforts. An essential condition of the transfer system is that it should not distort the
local priorities. These propositions lay the groundwork for addressing issues relating
to the assignment of responsibilities and taxes and intergovernmental transfers.
None of these issues are easy to deal with in a system that has been described
as a victim of politics, history and tradition. Articles 243Y and 243W of the
Constitution Seventy-Fourth Amendment offer an opportunity to agree, on the one
hand, on a minimum programme of functional and fiscal decentralisation, and, on the
other hand, reforms of the existing municipal tax system which is saddled with
cumbersome and obsolete procedures and systems.
Postscript:
The data for this paper has been furnished by the State governments of Andhra Pradesh, Assam, Gujarat, Maharashtra and West Bengal. Other States have so far not been able to respond to NIPFP's request for making available simple finance data of their municipalities. Even the data of the five States suffer from severe inadequacies and inconsistencies. In the interest of the work of the State Finance Commissions, it is essential for the State governments to give special attention to compilation of municipal finance data on a regular basis.
30
Definition o f Classes A, B, C and D
Class Population
A - Class Less than 100,000
B - Class 100,000 to 200,000
C - Class 200,000 to 500,000
D - Class More than 500,000
ANNEXURE-A
THE CONSTITUTION SEVENTY-FOURTH AMENDMENT ACT 1992
Powers. Authority and Responsibilities of Municipalities
Subject to the provisions of the constitution, the Legislature of the State may by law, endow -
(a) The municipalities with such powers and authority as may be necessary to enable them to function as institutions of local self-government and such law may contain provisions of the devolution of powers and responsibilities upon Municipalities, subject to such conditions as may be specified therein, with respect to -
(i) the preparation of plans for economic development and social justice;
(ii) the performance of functions and the implementation of schemes as may be entrusted to them including those in relation to the matter listed in the Twelfth Schedule;
(b) The Committees with such powers and authority as may be necessary to enable them to carry out the responsibilities conferred upon them including those in relation to the matters listed in the Twelfth Schedule.
TWELFTH SCHEDULE (Article 243W)
1. Urban planning including town planning.2. Regulation of land-use and construction of buildings.3. Planning for social and economic development.4. Roads and bridges.5. Water supply for domestic, industrial and commercial purposes.6. Public health, sanitation, conservancy and solid waste management.7. Fire services.8. Urban forestry, protection of the environment and promotion of
ecological aspects.9. Safeguarding the interests of the weaker sections of society, including the
handicapped and mentally retarded.10. Slum improvement and upgradation.11. Urban poverty alleviation.12. Provisions of urban amenities and facilities such as parks, gardens, playgrounds.13. Promotion of cultural, educational and aesthetic aspects.14. Burial and burial grounds; cremations, cremation grounds and electric
crematoriums.15. Cattle pounds; prevention of cruelty to animals.16. Vital statistics including registration of births and deaths.17. Public amenities including street lighting, parking lots, bus stops and public
conveniences.18. Regulation of slaughter houses and tanneries.
ANNEXURE- A
31
ANNEXURE- B
ANNEXURE - B
DUTIES, FUNCTIONS AND TAX POWERS OF MUNICIPALITIES IN ANDHRAPRADESH AS PROVIDED BY RESPECTIVE MUNICIPAL ACTS
(Andhra Pradesh Municipalities Act, 1965)
Functions of Municipalities in Andhra Pradesh(the municipal act does not make any functions obligatory)
1. Lighting of the streets;2. Water supply and public drainage system including public latrines and urinals etc.;3. Removal of rubbish, filth and various substances from public places,
preparation of compost out of filth and rubbish;4. Maintenance and watering of streets, removal of obstruction and
encroachments on the public streets and places;5. Cleaning of debris and maintenance of municipal buildings;6. Naming of streets and numbering of buildings and premises;7. Removal of dangerous and nuisance structures, trees from public places;8. Extinction of fires;9. Maintaining of slaughter houses, milk trade, markets, butchers etc.;
10. Disposal of the dead;11. Registration of births and deaths;12. Action in case of contagious disease with appropriate medical relief measures;13. Vaccination and Inoculation;14. School hygiene and mosquito control; and15. Maintaining public hospitals, dispensaries and anti-disease relief measures.
Tax Powers of Municipalities in Andhra Pradesh
1. A general property tax2. A Water and drainage tax3. A lighting tax;4. A scavenging tax;5. Profession tax;6. Tax on carriages and carts;7. A tax on Animals;8. A tax on advertisements; and9. Duty on transfer of property.
Maior Heads of Effective Taxes. Shared Revenues and Grants in Andhra Pradesh
Own Sources of Revenue Taxes;Property Tax Advertisement Tax Carriage and Carts Tax on animals
32
Non-Tax Sources:Water Charges Charges from markets Rents from shops and rooms Trade licence fees Building licence fees Encroachment fees D & O Trades
Shared RevenueEntertainment Tax Profession Tax Surcharge on Stamp Duty
Grants-in-Aid 50% D.A. Grant Per Capita Grant Property Tax Compensation Octroi Tax Compensation Road Grant M.V. Compensation Grant for repayment of principle to L1C
DUTIES, FUNCTIONS AND TAX POWERS OF MUNICIPALITIES IN ASSAMAS PROVIDED BY RESPECTIVE MUNICIPAL ACTS
(Assam municipal Act, 1956; Modified 1968)
Obligatory Functions of Municipalities in Assam
1. Removal of sewerage and rubbish from all public places, undertaking of public health, work for eradication of mosquitoes;
2. Vaccination and inoculation;3. Registration of births and deaths;4. In the event of prevalence of an infectious disease provision of medicines, appliances
etc.; and5. Provision of sufficient supply of drinking water.
Discretionary Function of Municipalities in Assam
1. The provision and maintenance of public latrines and urinals;2. Undertaking of compost making schemes;3. Provision of fire extinguishing services;4. Provision and maintenance of burial and burning grounds;5. Establishment and maintenance of dispensaries, hospitals, maternity houses
and child welfare centres etc.; and6. Provision and maintenance of sufficient and satisfactory system of public drains.
Tax Powers of Municipalities in Assam(no distinction is made between obligatory and discretionary functions as such all taxes are discretionary in nature)
1. A tax on land and building;2. A water tax, lighting tax, a latrine tax and drainage tax assessed on annual rental
value of property;3. Tax on private markets;4. Toll on bridges;5. Betterment fee on holdings;6. Duty on transfer of property; and7. Any other tax which the State Government in empowered to levy.
Maior Heads of Effective Taxes. Shared Revenues and Grants in Assam
Own Sources of Revenue TaxesProperty TaxConservancyTax on public marketsBetterment leviesProfession TaxAdvertisement TaxDrainage Tax (incl. in prop, tax)Tolls on ferries and bridges
Water Tax (incl. in prop, tax)Latrine Tax (incl. in prop, tax)Light Tax (incl. in prop, tax)Trade and callingTax on animalsDuties on transfer of property
34
Non-Tax Sources RentsFees on carts, carriages, and animals Fees on dogs Ghat fees Licence feesTolls on municipal markets Rents on municipal buildings and markets Betterment fee on holding in any area Maintenance of fire brigades
Shared Revenue Entertainment Tax Motor Vehicles Tax Land Revenue
Grants-in-AidPopulation cum areaGrant for holding municipal electionsClearance of hullasCash allowance to sweepersAd hoc G.P.P.W .D. Roadside Drain Communication Grant
Obligatory Functions of Municipalities in Guiarat
1. Education: to establish and maintain pre-primary schools such as balwadies, balmandirs, primary schools etc., the introduction and promotion of the state policy of compulsory free education.
2. Public Health and Sanitation: water supply and drainage, sanitation, conservancy, vaccination, the control of epidemics and regulation of offensive and dangerous trades, watering and cleaning of public streets and other places, disposal of night soil etc.
3. Medical Relief: to establish and maintain or aid public hospitals, maternity and child welfare centres etc., public medical relief and special medical aid and accommodation for sick, in times of dangerous disease.
4. Town Planning, Development and Public Works: Construction and maintenance of roads, markets, slaughter houses etc., improving agriculture including crop protection etc., accommodation of cattle or buffaloes, preparation of Master Plan and town planning schemes anti their implementation.
5. General Administration: lighting public streets, places and buildings, protecting life and property from fire, removing obstructions in public streets and places, erecting boundary marks, registering births, marriages etc.
Discretionary Functions of Municipalities in Guiarat
1. Education: provide tor Playgrounds, theatres, libraries, reading rooms, social education etc.
2. Public Health and Sanitation : Provide for disposal of sewerage, setting up of dairies.
3. Public Works: Make provisions for parks, gardens, lunatic asylums, dharamshallas,supply of electric energy, transport, housing etc.
4. Agriculture and Cooperation: reclamation of waste land, construction of warehouses etc.
Aeencv Functions of Municipalities in Gujarat(these functions may be transferred by the State Government)
1. Collection of land revenue;
2. Functions and duties relating to Government under any enactment, which the Statelegislature is competent to enact or otherwise in the executive power of the state and appear to relate to matters arising within a municipal jurisdiction and to be of an
DUTIES, FUNCTIONS AND TAX POWERS OF MUNICIPALITIES IN GUJARATAS PROVIDED BY RESPECTIVE MUNICIPAL ACTS
(Gujarat Municipalities Act, 1963)
36
administrative nature;
3. Developmental functions which are performed by the following departments, viz., Agriculture, Animal Husbandry, Public Health and Medical Relief, Public Works Department, Social welfare, Revenue, Prohibition, Co-Operatives, Cottage Industries, and district Statistical Office.
Tax Powers of Municipalities in Guiarat
The Gujarat Municipalities Act does not make any tax obligatory and thus all of the following taxes are discretionary.
1. A tax on land and building;2. A tax on vehicles, boats and animals;3. A toll on vehicles and animals not covered under 2;4. An octroi;5. A tax on dogs;6. A general sanitary cess;7. A drainage tax;8. A general water rate or special water rates;9. A lighting tax;
10. A fee on pilgrims;11. A special education cess;12. A special education cess;13. A tax on sale of cattle;14. A betterment levy; and15. Any other tax that the State Government is empowered to levy.
37
DUTIES, FUNCTIONS AND TAX POWERS OF MUNICIPALITIES INMAHARASTRA AS PROVIDED BY RESPECTIVE MUNICIPAL ACTS
(Maharastra Municipalities Act, 1965)
Obligatory Functions of the Municipalities in M aharastra
1. Lighting public streets, places and buildings;2. Watering public streets and places;3. Cleansing public streets, places and sewers etc., removing noxious vegetation and
abating all public nuisances;4. Extinguishing fires and protecting the life and property when fire occurs;5. Regulating or abating offensive or dangerous trades or practices;6. Removing obstructions and projections on public streets or places etc.;7. Securing or removing dangerous buildings or places, and reclaiming
unhealthy localities;8. Acquiring and maintaining, changing and regulating places for the disposal of the
dead;9. Constructing, altering and maintaining public streets, culverts, municipal
boundary marks, markets, slaughter houses, privies, urinals, latrines, drains, etc.;10. Obtaining a supply or additional supply of water etc.;11. Naming Streets and numbering of premises;12. Registering births and deaths;13. Public vaccination;14. Suitable accommodation for calves, cows or buffaloes etc.;15. Establishing and maintaining public hospitals and dispensaries and providing public
medical relief;16. Establishing and maintaining primary schools;17. Disposal of night soil and rubbish and if so required by the government, preparation
of compost manure from such night soil and rubbish;18. Construction and maintaining residential quarters for the conservancy staff of
municipality;19. Provide special medical relief aid and accommodation fro the sick in time of
dangerous disease etp.; and20. Give relief in times of famine or scarcity to the destitute etc.
Discretionary Functions of Municipalities in M aharastra
1. Laying out new public streets;2. Construction of public parks, libraries, gardens, lunatic asylums etc.;3. Planting roadside trees;4. Taking census and making surveys;5. Distraction of stray dogs etc.
Tax Powers of Municipalities in M aharastra
Compulsory Taxes: Subject to any general or special orders which the State Government may make in this behalf, the Council shall impose, for the purpose of this act, the taxes listed below
38
1. A consolidated property tax on land and building;2. An octroi;3. A tax on professions, trades, callings and employment;4. A theatre tax;5. A tax on advertisements other than advertisements published in the newspapers.
Voluntary Taxes: The municipality may impose any of the following taxes implying that they are discretionary.
1. A tax on vehicles and animals;2. A toll on vehicles;3. A tax on dogs;4. A special sanitary tax;5. A drainage tax;6. A special water tax;7. A tax on pilgrims;8. A special educational tax; and9. A lighting tax.
M ajor Heads of Effective Taxes. Shared Revenues and G rants in M aharastra
Sources of Own Revenue TaxesBuilding Tax/Property Tax Tax on animals and vehicles OctroiTax on animals Theatre tax Advertisement tax
Compulsory Taxes Property tax OctroiEntertainment tax Advertisement tax
Shared RevenueStamp Duty Entertainment taxAssignment of L.R. and non-agricultural assessment of L.R.Royalty on mining/minerals
Grants-in-AidGrant in lieu of pilgrim tax Motor vehicle grantD.A. grants Tax on ProfessionsPrimary education grant Grant for water supply & drainageSecondary education grant
Discretionary Taxes Vehicles other than M.V. Tax on animals (dogs) Sanitary tax Drainage tax Water tax
39
DUTIES, FUNCTIONS AND TAX POWERS OF MUNICIPALITIES IN WESTBENGAL AS PROVIDED BY RESPECTIVE MUNICIPAL ACTS
(West Bengal Municipal Act 1932; modified 1966)
Obligatory Functions of Municipalities in West Bengal
1. The removal and disposal of sewerage, rubbish and offensive matter from all public latrines, urinals, drains and all public streets; and
2. Provision and maintenance of public latrines and urinals.
Discretionary Functions of Municipalities in West Bengal
1. Provision of primary and middle schools;2. Provision of water supply;3. Control of epidemic and vaccinations;4. Control and sale of food and drugs;5. Regulation of offensive and dangerous trades;6. Registration of births and deaths;7. Provision of public hospitals and dispensaries;8. Construction and maintenance of roads, bridges, public markets and
slaughter houses;9. Lighting and watering of public streets;10. Establishment and maintenance of public gardens; and11. Maintenance of fire brigades etc.
Tax Powers of Municipalities in West Bengal(All taxes as per the West Bengal Municipal Act are discretionary)
1. A property Tax2. A water, lighting, conservancy, latrines and drainage rates;3. A tax on animals and vehicles; and4. A profession tax;5. Education cess.
Major Heads of Effective Taxes. Shared Revenues and Grants in West Bengal
Own Sources of Revenue TaxesProperty Tax Tax on Carriage Tax on Advertisement
Non-Tax SourcesRent and fees from markets and slaughter housesSupply of water by tankersRemoval of sludge from septic tanksSale of formsBuilding land sanction feesMutation fees
40
Shared Revenue Entertainment Tax Profession Tax/Trade and Calling Motor Vehicles Tax Entry Tax
Grants-in-AidD.A. and A.D.A. SubventionGrant to supplement water supply and drainageCommunication Grant
41
ANNEXURE- C
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o o N. o rg o 'O in >o O' O' vj” oo N.rg N. O 'O <) in vf CO 00 O' ro -T m 00 *->o ro ro <> <> ro -sj- 1-1 o’ ro 00 ro rg O'* rvj n!
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v J > N C O i n « - ' O A J ^ fO f 'OOiniM in ro ro O* ro ro ro rg
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i > a u a j O 'O O '1 3 2 £
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O f\J sf (Nl <> 'O co> 0 i /> S '0
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nJ v # o - o ro co o >o O ro oo c0 «- >4 *0 rg>* *- ro «-rg rg rg rg
ro co >o rg ro Is- ro N.ro >o ro >o rg *- rg «-
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m r o O ' O *- oo «- rg > in r - s rg ao O ro
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rvj 00 t - rg < O N X O
S s S Sro rvj o ro
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o in t - *- rg O N > 0 O O
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8 :
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>* rg O' •>* in vj- vj- o r o m ^ 'O T- ro ro ro ro rg rg
rg ro ^ O* & ao rorO N* o <-ro rg *- rg
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o «- >o ro nn m o >s* rg
in O' N- ro N.o ^ co 0 " 0 m oo Is- m rg in >4 ro >0 >4 rg rg rg o o
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43
Estimated
Population,
Revenue
and
Exp
endi
ture
of
Sample
Municipalities
in Assam
OaxUJ
O 3 C V >
QC
30 </»
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ro O' N- NO ro ro roo ro •sj' o CO •sf ro N- 00ro OJ •sj' vT ro in o ro
O' ro N- •sj' o NO o5 N. o eo ro O' CO roro O in in ro in ro o ro
o CO N- PsJ N- o h- rosO ro N- o lT\ vT O' o roro O' •sj' N» ro o ro
CO o CO ro CO ro •nTin in CO ro in ro NO 00OJ O *“ ro ro sf ro o
in ro sf in ro O ro N-o ro o eo sf <o NO
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ro r- r-. o
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Z CO O M
44
Barpeta
25387
25334
25280
0.69
0.71
0.62
0.91
1.06
0.89
1.11
1.11
0.68
Rangia
20712
21495
22307
1.79
1.92
1.92
2.47
2.62
3.54
2.05
1.74
1.92
Manga
ldai
20747
21310
21887
0.94
0.94
0.99
1.59
1.22
1.33
0.93
1.17
1.23
Mariani
21002
21355
21713
0.35
0.49
0.28
0.75
0.78
0.37
0.50
0.67
0.38
O
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001 L.3
01L.3
1&XUJ
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co rg «— co vj- f\j co >0 n. m m
s. •- O' «- ro N* <0 COS >0 CK
o o ^ c o >0 in in «—
S fNJ O' >o o<oocoro O' eg ro o ro co ro rg «-
o vj- co I co ro ro t N. f\i S. <
O* in •O CO co co >0 >0 < o in n
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co o>r >o
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ro ro ««*■N» O' sj> O >o o CO O' o o •sT o ro O' ro ro rgO' in O o eo rg o ro *“ ro rg o ro o inO' rg o in >«■ rg O* rg >o CO ro ro in O in CO rg rg O'*rg ro ro rg rg ro rg rg rg ' '
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N. N. CO O' fNJ ro O' o fNJ N. rg ro rg rg o CO CO oo CO O' N ro in •“ o rg o ro rg O o N* o < >o ro O'K in N.’ N.* O' in fsl rg m o in 'O rg Oro ro ro fNJ fNJ >o rg rg rg ' rg ro rg rg ro
O' O' N. rg O -C 'O o 'O rg in ro O' rgo rg m O' ro S- K r^ CO O' •sj- ro rg o rvj in o«— •sj- CO k O* rvj O rg >6 CO in m O rg s i oo rgro ro ro rg rg rg rg rg rg rg
O' ro sO O' 00 CO O -C CO in CO o N. in O' o in s-in CO rg N» ro in S- ro in CO CO o rvj O CO oo 00s i ro 'O fsl m nI -c o ro ro N-* -c oo eo COro ro ro rg rg O' rg rg fNJ rg ro rg rg
0>a
& 12:3
00 o N* ro >oO' O' N. CO CO *“ •sj-CO rg nTN»rg rg rg in ro ro ro rg
ro rg O' m co o co *-m fNJ fNJ fNJ
CO vJ O' N rvj N- ro -sj-ro O' n ©
rg rg 'O ro co ro co vj-O' «- N* «- rg *— «—
O'o8:
in m o ro O ro O' o O' ro rom in ro >o o O' N. in r\j O' in O'
3rvjm in ro o o fNJ O'* CO* ro CO CO CO O'*•sTO O' rorg •sT rg rg rg rg rg ro
«- N in CON co n m
CO O' rg rg C0 «—«“■>*rg ro o rg >C •— >0 O'
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CO N. in o o O' rofNJ in eo N. r\jO >*• N. ro o inO O' CO >oro >o ro ro rgro «-
o CO in in in o r- O' o rorg o •sT •sT CO >oCO rg fNJ in r^ O' O' rg O' N. O'CO s- ro rg o eo N- oO' O' O' O' CO CO N. K N. >o >o >o
CO o eo O' in o o N. o* eo o N. oCO o CO in K in in fNJ O' o >o eo N.o K p ' O rg in fNJ 00 O' O roro o N. s . K rg O' ro fNJ K eo N. O*“■o O' O' O' O' oo eo CO K o o >o o
O'os
in ro n? nS >r co roO' o «-rg >o »- 'ON. O' f\J m co ^ o in rg »— «—
<0 m rg rg ro N in *- o vj- co ro o m <o rg © rvi >o ro ro »— *-
rg o 'O 'O ro co in v?o> "j- in O in in O ro rg »— »—
rsj ro o> ' J ^ k o «- ro O' «- o -sj- m •Oo O O'
vj- «— o> o> «- O -S* CO m O' ro co -O*- O N O* O* O* CO
' O ' O f O ' J«— o co rg o m o s* r O S ^ CO CO S N
O -sT *- CO OCO N. >J* >J* CO
5 3 3 S
zu
s
*o <0£ fe 4-*<0 ^ *p ot ID£ t —*.C 3 <0 <0 < <A > OC
to L.(7) ID .C ID O) U C <0 *D 3 > C <0 U io E — io £ i6,D £CD -a Z C D
10Q. U
£ • 1010 H *10 *2CD 10 > 10 10 Ui 10 -OS > t- u10 01 o -a z > a.
_ D)e io 10 C-C L.
* 2 * 10 C *D 0) C (0 C L y C <0 3 <0 < o oo a .
(0 c (0
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a c D Z Zl i
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45
Mahuva
59675
60316
60965
12.40
16.56
21.61
18.35
20.41
27.17
17.64
22.11
23.42
Visnagar
57834
59093
60379
14.92
15.99
16.88
17.43
17.23
17.31
15.46
16.35
17.40
Valsad
57903
58307
58713
17.03
20.35
23.66
19.36
22.94
28.34
19.36
22.55
41.14
Anjar
51207
53407
55702
7.32
7.23
8.89
10.28
9.04
10.77
8.69
11.33
11.51
cou
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h- o oo ro oo >o O ©
in O' ro ro m ro rg •-
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Note
: *
indicates
Information
received
is incomplete
in case
of
Expendi
ture
Category.
**
indicates
Information
received
is incomplete
in case
of
Revenue
Category.
Estimated
Population, Revenue
and
Expenditure
of
Sample
Municipalities
in West
Bengal
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48
Note
: *
indicates
Informa
tio
n received
is incomplete
in case
of
Expendit
ure
Category.
ANNEXURE- D
Anctira
Pradesh
Amount of Own
Resources, Shared
Revenue. Crents
in Aid, etc
49
50
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51
52
Sanple
54 47.0
55.4
62.0
0.3
0.5
0.7
0.4
0.4
0.4
4.0
4.1
4.8
1.2
2.2
2.2
52.9
62.5
70.1
IMiiclp-
Sample
Tot. Tax
Tot. Non
Tax
Tot. (Tax ft Non) Tax
Tot.. Rev. Sharad
Tot. Grants
in Aid
Tot. Other
Recp.
Tot.Revenue
(All Rec.)
allty
Size
.Class
1990-91
1991*92
1992*93
1990*91
1991-92
1992-93
1990*91
1991*92
1992*93
1990*91
1991-92
1992-93
1990*91
1991*92
1992*93
1990*91
1991*92
1992*93
1990-91
1991-92
1992-93
54
55
56
Munfcip*
Saaple
Vehicles,
boats
I Anim
Entertainment
Tax
Betterment Levies
Others
Total
Tax
Revenue
ality
Size
.Class
1990-91
1991-92
1992-93
1990-91
1991*92
1992-93
1990-91
1991-92
1992-93
1990-91
1991-92
1992-93
1990*91
1991-92
1992-93
oo s s **
Kt» IM
»n NKl«
1 1 s £U
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1 : 1 X*0>K»
o
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57
Nunicip-
Sample
Property
Tax
Octroi
Profession
Tax
Advertisement
Tax
Trade
and
Callings
ality
Size
...
Class
1990-91
1991-92
1992-93
1990-91
1991-92
1992-93
1990-91
1991-92
1992-93
1990-91
1991-92
1992-93
1990-91
1991-92
1992-93
Assam
Perce
nta
ge
Share
of
Individual
Taxes
in Total
Tax
and
Total
Non
Tax
combined
59
Sample
21
0.52
0.55
0.54
0.00
0.00
0.01
1.56
1.62
1.50
2.84
2.31
2.91
24.62
25.16
24.96
Gujarat
Amount
of
Own
Resources,
Shared
Revenu
es,
Grant
in Aid,
etc.
</> </) </> V) ; g* ; • a ’ tfi w V) (/) ; rV) </> </> V) • (0 i to (/) to (/) • (0to to to to • (/> 1 L. • U >» • (D (0 <0 <0 • (/)
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1 ^ 1 3 . 3 .< CD u o • < ' O • X <0 U • < m u o • <
60
69.46
72.11
71.58
17.77
16.84
17.86
87.22
88.96
89.44
12.78
11.04
10.56
100.00
100.00
100.00
Gujarat
Expenditure
of Gen. Administration,
Public Health,
fcAUc
Safety,
Education
etc.
61
MunicIp* Saople
PUbiic Buildings
Coaaaer. Activities
Nun. Institution
Cen. Adalnetratlon
Grant
Paid
Interest
Paid
Funds
P.F,Pensions ttc
Tot. Expenditure
•lity
Si ze
....
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1990-91
1991-92
1992-93
1990-91
1991-92
1992-93
1990-91
1991-92
1992-93
1990-91
1991-92
1992-93
1990-91
1991-92
1992-93
1990-91
1991-92
1992-93
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d *r e «rINI
K.Kl
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7.5
3.8
0*0
23
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34
.6 •XM N
un.
99
0-9
1.5
1.5
0*0 0.8
6*0
•1oi• m ki
rg pj<ed rsi 1 • »
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K» 10.7 rg «r
rg- w• > « &
Kt Kt Kt -U N« o> « o <o N-
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22
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11 Kl
mjQ
dor
d
K»
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3 Kt
eor 9.
8 11
1.3
1 rg
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d«# 30
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1
or
312.
3 2
«
s'«r
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nm • 9 rg
I I I
rgs '
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N-
7.5
7.4
Kl *r©>’
0*91
o>«
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1*6
8*9
9*5 7.6 <o
K.
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rg
or
Kt
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62
All
Samp I
63
50.6
52.5
53.0
12.8
13.9
12.7
0.0
0.0
0.0
2.8
2.0
1.9
1.1
1.6
1.4
0.7
0.9
0.8
0.0
0.0
0.0
Sujarat
Percentage
Share
of
Individual
Taxes
in Total
Tax
Revenue
>.L.tO
ooo
oo
cCJu
O'o
£
o>c
fNJO'O'
cou
2LO
f\JS
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O©
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oo
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ro
ro
O'
R
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N.N.*
N.
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CO
£
ro0“
rvj •—vy m>0 N.
o<3
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c
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1o
o
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aU > </>
o o o o
© © o ©
o o oo o o o
o o o o
o o o o
r o o o r o
o in in
r o O ' fNJ CO
o o r o in
fNJ o fNJ
© o •St
O' o o inCO o rJ
r o o ro
cd-
o co
00 in on ! o
-
NO r o
m fNJ oin O'*
in NO r o
>s* fNJ oin cd
NO COfNJ
41
.r o
-4- o oO o o o
r o o oo o o o
fO o oo o o o
ro «— *- rvj« - ro ro cofNJ ro >j* o«
fNJ
O'*
co o roin o> O'
fNJ 00 ro fNJ ! vo
ro fNJ NO ro !O' rvj in o • fNJ
ro l fNJ
CO O ' fNJ
66
(Con
td.
Gujarat
Percentage
Share
of
Individual
Taxes
in Total
Tax
Revenue
67
All
Sampl
63
3.6
2.0
4.8
1.3
1.3
1.2
0.5
0.5
0.4
0.2
0.2
0.7
1.0
1.9
2.0
304.4
357.8
389
.1
of Own
Resources, Shared
Revenue, Grants
in Aid,
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rg *” >r iC
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K1
<oK>KlKl
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c • e - - o> fs. usorK*r\j
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a
ar\jao
O rg■; : Sa *-
•o o KlUS OK>Org>
Kl <ow rg VI O' o or » rg
K> Kls $ c ~ e « S.’ «o
- o c « 1 : 1 £ k ! o<
©> o K1 o c ' •o s. o <o 0>
s 3 •c •O «i O o<* So <j K.' a- s .
irs. u : g; <o a
<o K> o 33 1 = •o K> o 33
• V)
VI (A(A •ftM •» £VIm aa «A(A M MVI
•»•u«
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auo
1V)
a£aX
w >• •» •— * » ! «S r iX • <->
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69
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w> W» !/■» o s
« .-8 : 8 41 •->tl *-
w»w» 511.:
v/■J
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rg
03
ac o •* ©£ : S
K!
O>»
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•o>»<oKl
813.1
726.5
Other
Recp.
1991 92
1992-9]
>
>r
71.9
100.0
6.3
10.5
36.2
21.9
rg
>r
Kl
1 Tot.
•93
1990-91
•o
(M
.4 64.3
Kt
W» .9 10.8
r>j
kA
TJ < «M
•; : |(M
13 (M
K.K1
C • *""
• ©“ W» rg •«
s I s•Org
KtKl 3
>org
o
j ' ®* o> •« O eo • o- : I
rC
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1 i ?rg e fs.
» : S
« *
W» si rg Kl
. 1 > fs. >» o e oO ' O >» >r K> >»
• o.
• KS• &■
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§K> 89
1 \r>fs.
8 ! <MX • o (M o 0|•ft • •—• oX • O • • •-
OKl
o o-Kl
o'>»e c
o \r> o> e
Tot
1990 (M
S.<M
K.®rg
•c«/%Kl
s.h.
kA
•O
K>t> (0 O (M o oAjo-
rgN.
>org <o
o ’
<c
rg
X «- •
s : ?o N. N. o> K1
5 —
* : S3 <M
e•c $
rg
k !
(M
Tot
-91
•O O e K1
o
: SW»
rgrg
o«/%
o>rrg
KlOrg
KlO •o <o K! «0
•Nl
: £
!/■»®rg
rg®rg Kl
K1<C
Kl
Tax 92 - O Kl o rg
- : 1 o •->*rg
(0N.rg
>o K>«kA
org\r>
• o >» >» (M >r tr\o
: |
K.rg
»/■*•Crg
<oOKl«orgWk
rgs .>»
! =</>
16 Kt O
33
a• M2
«l « «
5 MX • U
U<
u•
u(_>
uo
1</>
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%-zx • u
O to r*.
2 © «£
ki «o >r03 ~ «0w» rg k.
0 *» W» •»W» rg «o O
rg •-
S a
70
Municap-
Sample
Property
Tax
Octroi
Profession
Tax
Adv
ertisement
Tax
Trade
and
Callings
ality
Size
.....
Class
1990-91
1991-92
1992-93
1990-91
1991-92
1992-93
1990-91
1991-92
1992-93
1990-91
1991-92
1992-93
1990-91
1991-92
1992-93 ro ro
o o o o o 4->c
c> O o o o o (/)0)
O' o o O Oo o o o o 01
uL.01CL
(/) rvj O-
c o
w ro
o o o o o 01aDoc
1A (\ l O) O' C O'
—* f\J
o o o o o
o o o o o <0 O' u *
o o o o o (0 O' (_> •
o oo o o o o
¥ : §: <0 «—
o>
o o o o o
: i <0 » -
0) « -
o o o o o
o o o o o *0 O' <0 •
o o o o o "O O' <0 •
o o o oo o d © o (- o
*“ 1
ro
o o o o d «- o - : §
ro
d o o o o
o o o o o o o o o o o O' »— «— T“ »—o o o o o rvj
x o»CD O'
r -
*-> ro
o o o o o rvjX O' (0 O'»— r -
r\i
o o o d o
o o o o o c o o o o o o C « O' «— «— »— o *-o o o o o V
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u0> O'C/5 O' 4->L. i *—
o o o o oi 5(/) O'
(- 1 T-
o o o o o
o o o o o oc 0) • O' > • •
o o o o o 0) • O' > 1 •o o o o o
to4^o►-
"O • o < • O'
• O'
• ro
o o o o o "O 1 o < : ^
ro
o o o o o
o o o o o c • O' o o o o o O' «— o o o oo o o o o
(A• f\l o o o o o fNJ o o o o o* (A • O'0) X > O' Of X • O'X «j • « - X ID . r -
CO ■ i (0 ►— 1H- • rvj h - ■ f\Jo o o o C • O'
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o o o o o toD
y
> ofessii
1 1
99
1 o o o o o
o o o o L. i O' | | o o o o o ■g L I O' *- o o o oo o o o o
**-o0)
• o 1 O' . O'
• ro
o o o o o»+-oa>
Q. t i > O• O'• O'
ro
o o o o o
o 'O ro o u<0
• O' O' N. ro >* CO u O' ro >o >#• o m
piro in 'O X • rvj o o o o o £ r\j O' s! in 0000 CO s. N t/> • O' in in in (/) O' o ro o h- fNJ
0)• O'
(0 4•*
o f\l rvj ro •sj-o>
>0 00 o ro 00<04-1c
♦ fNJ. O'
° \hw >* o + a
rvjO >#• in in in NO
fd«— in in 0) o • oo 00 00* u O J - n ! r o ro O' ■sfCO h— o L ■ O' r o •sj- in >#• (_ O' r o O'4-> 1 O' L. ^ O' *— rvj ro ro0) u • ^ 0) o •—CL o • Q. o
ro N. o ! £ N. « - ro <- CO o in rvj in o O'N*N.
S.*hw 00
n*N. 7
5 i O . O'
O'*ro
N*>«*
oin
00 00* oO' >o
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COin o
N*in• o* O' rvj ro ro ro*-
>#• o >o O ro» ro • O' O' N* O'
roO' 00 in N. N.
NO ro >#•fNJ
roro
Tax 19
92 o in 00* >o
Tax
19
92
-
NONf
roro
ro>#•
15
1.
inOJ
00 o O in• ro
x : ?N* «- ro ro
fNJo o >#• 'O o r o
in NO r or o
r orvj
4-> r—U O' 0> O' 0. *- o
CO o o in
oper
ty
19
91
-
COr o
>oNf
r o>#•
o>#•
N-*
in r o in r o NfL «—Q. O' 00 r o Nf >#• fNJ
L. *—a. O' O' r o r o o in
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ror o
OO'O-
0) 01 —■ N
00* O' >o m oO'O'
0) 01 —■ rg
inro
ro>#•
r oro
roro
o
>o r o o •sj- 33
<0L.
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NO r o o >#• 33
roc_
<0in
>0 r o o 33
A-Class
B-Class
C-Class
0-Class
0>
iro1/0
.C(A<0L.(0
.e(0z M
un
ica
p-
al
i ty
Class
A-Class
B-Class
C-Class
D-Class
Sample
Vi<0(_(0
JZ(0z M
uni cap-
al
i ty
Class
A-Class
B-Class
C-Class
D-Class
Sample
71
Nunica
p-
Sample
Vehicles,
boats
& Anim
Enter
tain
ment
Tax
Betterment
Levies
Others
Total
Tax
Revenue
ality
Size
.....
Class
1990-91
1991-92
1992-93
1990-91
1991-92
1992-93
1990-91
1991-92
1992-93
1990-91
1991-92
1992-93
1990-91
1991-92
1992-
93
72
73
Municip*
Sanple
Tot. Tax
Tot. Non
Tax
Tot. (Tax i Non) Tax
Tot. Rev. Shared
Tot. Grants
in Aid
Tot. Other
Recp.
lot.Revenue
(All Rec.)
ality
Size
.
Class
1990-91
1991-92
1992-93
1990-91
1991-92
1992-93
1990-91
1991-92
1992-93
1990-91
1991-92
1992-93
1990-91
1991-92
1992-93
1990-91
1991-92
1992-93
1990-91
1991-92
1992-93
74
Muni
cip-
Sample
Property
Tax
Adve
rtis
emen
t Tax
Vehicles,
boats
& Anim
Betterment
Levies
Others
Total
Tax
Revenue
ality
Size
..Class
1990-91
1991-92
1992-93
1990-91
1991-92
1992-93
1990-91
1991-92
1992-93
1990-91
1991-92
1992-93
1990-91
1991-92
1992-93
1990-91
1991-92
1992-93
76
West
Bengal
Percentag
e Share
of
Individual Taxes
in Total
Tax
and
Non
Tax
Combined