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T A B L E 6 . 3 Per Capita Expenditure in PRIs (All Tiers) Per capita (Rs) State
Andhra Pradesh Assam Bihar Chhattisgarh Goa Gujarat Haryana Himachal Pradesh Jammu and Kashmir Karnataka Kerala Madhya Pradesh Maharashtra Manipur Meghalaya Orissa Punjab Rajasthan Sikkim Tamil Nadu Tripura Uttar Pradesh Uttaranchal West Bengal All (24 states)
1990/91
2000/01
2002/03
Annual growth of total expenditure 1998–2003 (%)
205.7 1.1 18.2 — 30.1 399.4 54.7 8.6 0.0 402.6 46.1 44.5 298.4 7.0 81.6 65.0 70.0 218.9 0.0 59.7 5.3 40.9 — 24.5 148.0
792.9 3.2 4 360.8 198.2 1,293.5 142.1 41.2 750 1,296.2 644.9 113.9 685.8 25.5 51.6 37 85 361.6 78.6 164.7 186.1 46.9 49.3 107.0 324.0
898.4 3.2 37.7 353.6 418.9 782.7 241.1 59.2 851.2 1,147.2 742.5 103.5 821.2 37 25.5 56.8 108.3 382.3 74.2 152.8 252.9 43.3 45.9 29.7 327.8
11.9 2.2 17.3 11.3 31 –1.6 26.7 12.7 9.6 5.9 0.5 2 11.1 21.9 4.4 25.4 9.7 5.7 17.7 7.6 5.2 5.1 –2.1 5.5 6.9
Source: Government of India 2000, 2004d; Census of India 1991, 2001. Note: — = not available. In the absence of consistent data for the relevant years, the growth rate of Bihar, Kerala, Orissa, and Uttaranchal pertains to a shorter duration than indicated.
vary from state to state. From the long list of the 11th Schedule, certain basic functions could be said to be in the exclusive domain of PRIs. Even these essential services require huge funds. To this end, the devolution of taxes to the three tiers of the PRIs needs to be linked to the activity mapping for the devolution of functions and functionaries (Government of India 2004e). Table 6.4 shows that a variety of taxes have been devolved to different levels of PRIs. The relative importance of these taxes varies from state to state. The intermediate and district panchayats are endowed with powers to collect very few taxes, whereas village panchayats are given substantial taxing powers. In a
