Types of Receipts
Tax Revenue
Comprises taxes collected and retained by the State and State’s share of Union taxes under Article 280(3) of the Constitution.
Non-Tax Revenue
Includes interest receipts, dividends, profits etc;
Grants-in-Aid
Essentially, a form of Central Assistance to the State Government from the Union Government, Includes ‘External Grant Assistance’ and ‘Aid Material and Equipment’ received from foreign governments and channelized through the Union Government. In turn, the State Governments also give Grants-in-aid to institutions like 6th Schedule Councils, Panchayati Raj Institutions, and Autonomous Bodies etc.
Capital Receipts
These are loans raised by the Government from the public (these are termed as market loans), borrowings by the Government from the Reserve Bank of India and other parties through the sale of Treasury Bills, the loans received from foreign Governments and bodies, disinvestment receipts and recoveries of loans from State and Union Territory Governments and other parties.
Expenditure is classified as Revenue Expenditure and Capital Expenditure.
Revenue Expenditure
Revenue Expenditure is an amount to meet the day-to-day running of the Government departments and for rendering of various services, making interest payments on debt, meeting subsidies, etc.
Capital Expenditure
Capital Expenditure is an amount to create permanent assets, or to enhance the utility of such assets, or to reduce permanent liabilities. Examples of capital expenditure are acquisition of assets like land, buildings, machinery, equipment, investments in shares, etc.
Department of Tourism has identified as many as 31 sites of tourist’s interest. However, tourist infrastructures are quite limited and confined to certain sites only. The sites are:
1. Gauhati and its surrounding, covering spots like Kamakhya temple, Umananda, Sukreswar temples, Basisthashram, Nabagraha temple, State Zoo, State Museum, Gandhi Mandap and Some comparatively recent attractions like the planetarium, Gita mandir, Balaji temple and Sankar Dev Kalakhetra developed within the city environment
2. Sualkuchi, the most important center of indigenous Assamese silk industry
3. Hajo, the unique meeting place of Hinduism, Islam and Buddhism and also known for its historic monuments, bell metal and brass products prepared by local artisans
4. Chandubi, a nature spot and known for its lake (dubi) and an ideal picnic spot
5. Pabitara, a small wildlife sanctuary having more rhino density than that of kaziranga
6. Madan Kamdev, an important archaeological site
7. Manas, a world heritage site and only tiger reserve in Assam
8. Barpeta, known for its Vaishnav monastery and craft
9. Tezpur, one of the beautiful towns of the Brahmaputra valley, possesses a number of archaeological sites, pilgrimage and scenic spots in an around it
10 .Bhalukpung, basically a nature and adventure site and known for Nameri national park
11. Orang national park, having third highest population of Asiatic one-horned rhinoceros
12. Bardowa, the celebrated place of pilgrimage possesses some of the relics associated with the life and works of the saint Sri Sankardeva
13. Kaziranga, well known for its national park and the important tourist destinations of central Assam
14. Garampani, the promising tourist destination of the state having a few natural hot spring and a wildlife sanctuary
15. Majuli, a river island and important centers of Vaishnava culture
16. Sibsagar, the capital of Ahom kingdom having some of the important historical monument sites of the state
17. Jaysagar, a historic site known for Jaysagar tank and temple
18. Gaurisagar, a historic site
19. Ajan Pir Dargah, known for the Dargah of Hajarat Ajan Pir, the Muslim saint famous for his contribution to the Assamese devotional songs, called Jikir and Jari
20. Gargaon, the capital town of the Ahom kingdom, known for its seven-storied palace
21. Charaideo, the original capital of Ahoms, famous for Maidams or burial vaults of the Ahom kings
22. Dibrugarh, an important city of upper Assam and a commercial, educational and administrative focal point
23. Tinsukia, an important business center of eastern Assam and a transit point for visitors to and having Dibru Saikhowa national park in its close proximity
24. Digbai, known for its oil industry and a war cemetery of World War II
25. Haflong, the only hill station of Assam
26. Jatinga, a nature site and ideal for bird watching
27. Mahur, an ideal place for adventure activity and picnic
28. Maibong, an ideal nature site having archaeological remains of its Kachari king
29. Umrangso, another attractive site for nature lovers and picnickers
30. Diphu, the district headquarters of Karbi Anglong and potential site cultural and adventure tourism
31. Silchar, an important center of economic, cultural and administrative importance in the Barak plain having an archaeological site at Khaspur
32. Bhuban, a pilgrimage and nature site.