REPORT

OF

THE SECOND STATE FINANCE COMMISSION

AUGUST 2003 CONTENTS

CHAPTER PAGE

I. Introduction 1-6 II. Approach 7-10 III. Rural local bodies 11-27 IV. Urban local bodies 28-47 V. Review of State finances 48-52 VI. Devolution and grants-in-aid 53-62 VII. Summary of recommendations 63-70

ANNEXURES

1. IV- 1 71-72 2. IV- 2 73 3. IV- 2(A) 74 4. IV- 3 75 5. IV- 3(A) 76 6. IV- 4 77 7. IV- 5 78 8. IV- 6 79 9. IV- 7 80-81 10. IV- 8 82 11. V- 1 83 12. VI- 1 84-85 13. VI- 2 86 14. VI- 3 87 15. VI- 488-92 16. VI- 593-122 17. VI- 6123-125 Abbreviations 126 Chapter-I

INTRODUCTION

1.1 The Second Assam State Finance Commission was constituted vide Government Notification No.FEA.130/2000/20 dated April 18, 2001 which read as follows:

“In pursuance of the provisions of Article 243-I and Article 243-Y of the Constitution of read with the provision of Section 2(1) of the Finance Commission (Miscellaneous Provision) Act, 1995, the Governor of Assam is pleased to constitute the Second Assam State Finance Commission with the following Members, namely:

1. Shri Rajiv Kr. , IAS Chairman Commissioner & Secretary, Finance Department.

2. Mr. Dilip , Professor Member of Economics, Professor Colony, Dighalipukhuri, -781001

3. Shri S.K. Dutta, Retd. Director, Member Finance (E.A.) Department.

4. Dr. Mohamed Ariz Ahamed, IAS Member Joint Secretary, Education Deptt.

5. Director, Finance (E.A.) Deptt. Member-Secretary

2. The Commission shall make recommendations as to the following matters:

(a) The principles, which should govern – (i) the distribution between the State of Assam and the Panchayats/ of the net proceeds of the taxes, duties, tolls and fees, leviable by the State, which may be divided between them and the allocation between the Panchayats/ Municipalities at all levels of their respective shares of such proceeds; (ii) the determination of the taxes, duties, tolls and fees, which may be assigned to, or appropriated by, the Panchayats/ Municipalities; (iii) the grants-in aid to the Panchayats/ Municipalities from the Consolidated Fund of the State;

(b) The measures needed to improve the financial position of the Panchayats/ Municipalities.

The expression ‘Municipalities’ includes Municipal Corporation and Town Committee.

(2) The Commission may make an assessment of (a) the actual debt position of each of the Local Bodies as on 31st March, 2000 (b) estimated debt position of each of 2 the Local Bodies as on 31st March, 2001 and suggest suitable measures relating to the debts as are deemed necessary, keeping in view also the financial requirements of the State Government.

(3) In making its recommendations, the Commission shall have regard, among other considerations to:- (i) the objective of balancing the receipts and expenditure on revenue account of both the Local Bodies as a whole and the State Government and each Local body; (ii) the resources of the State Government and the demands thereon, in particular, on account of expenditure on maintenance of law and order, civil administration, debt servicing and other committed expenditures; (iii) the revenue resources of the Local bodies for the five years commencing on 1st April 2001 on the basis of the level of collection made during 1998-99 from taxes, duties, tolls, fees, cess etc. levied by them; (iv) the potential for raising additional revenue from the existing sources available to them; and (v) the scope for better financial management consistent with efficiency and economy in expenditures.

3. In making its recommendations on the various matters aforesaid, the Commission shall adopt the population figures of 1991 Census in all cases, where population is regarded as a factor for determination of devolution of taxes and duties and grants-in aid.

4. The Commission shall indicate the basis on which it has arrived at its finding and make available the Local Body-wise estimates of receipts and expenditure.

5. The Commission shall make its report available to the Governor of Assam by the 31st October, 2001 on each of the matters aforesaid, covering a period of five years commencing on the 1st day of April, 2001. Sd/- (A.K. Thakur) Commissioner & Secretary to the , Finance Department.”

1.2 Shri Girish Ch. Laskar, Director, Finance (E.A.) Department was Member- Secretary of the Second Assam State Finance Commission. He retired from service on 1st May, 2001 and was re-employed on contract basis as Director, Finance (E.A.) Department vide Govt. Notification No.FEB.130/2001/23 dated 17.08.2001. Dr. Mohamed Ariz Ahamed, IAS, Member, Second Assam State Finance Commission was transferred on 23rd October, 2002 as Deputy Commissioner, Sonitpur. He, however, continued to function as a member of the Commission.

Methodology:

1.3 Under Article 243 I (3) of the Constitution of India, the State Finance Commission is competent to determine its procedure. In the light of the above provision, the State Finance Commission adopted the following methodology: 3 (1) The constitution of the Commission was given wide publicity through print and electronic media and views, suggestions and opinions were invited from individuals, institutions, political parties and organizations in the month of November, 2001 and again in May, 2002; (2) Views and suggestions were invited from Government Departments on the terms of reference; (3) Views and suggestions were invited from Hon’ble Members of Parliament and Hon’ble MLAs; (4) Views and suggestions were invited from Gauhati University, University, Central University at , Assam University at , Assam Agricultural University at , Omeo Kumar Das Institute of Social Change, Guwahati, Assam Institute of Management, Guwahati and State Institute of Rural Development, Guwahati; (5) Separate questionnaires were prepared and sent to Guwahati Municipal Corporation, Municipalities, Town Committees, Zilla Parishads and also the Deputy Commissioners seeking information on both urban and rural local bodies; (6) Relevant data/ information was collected from the State and Central Government agencies and autonomous bodies; (7) Discussions were held with departmental officers of the State Government; (8) A member of the Commission was deputed to participate in the National Workshop on Panchayati Raj Finances organised by NIRD at Hyderabad on 9th May, 2003.

1.4 The Commission hardly received any response to the notification publicized through print and electronic media from individuals, institutions, political parties and organizations. However, State Government departments of Panchayat & Rural Development, Urban Development and Guwahati Development furnished their views on the terms of reference.

1.5 The Commission received information on local bodies as per the prescribed questionnaire from 32 urban local bodies (ULBs) and 1560 rural local bodies (RLBs), namely Zilla Parishads, Anchalik Panchayats and Gaon Panchayats, but the information received was, by and large, sketchy, incomplete and inconsistent. Thus, it was a herculean task for the Commission to make a proper analysis and assessment of the finances of the local bodies.

1.6 Much of the required data and materials and clarifications thereon from the concerned Departments and local bodies, including Guwahati Municipal Corporation, was received by the Commission as shown in the table given below:

Table-1.1

Departments/ GMC Date of receipt of data/ Date of receipt of materials clarifications

1. Director, P & RD December/2002 February/2003 & June/2003 4

2. Director, MAD March/2003 June/2003 & July/2003

3. GMC Feb/2002 & July/2002 Nov/2002 & Dec/2002

1.7 There were intensive discussions with the following Government officials: (1) Principal Secretary, Transport Department. (2) Commissioner & Secretary, Urban Development Department. (3) Commissioner & Secretary, Panchayat & Rural Development Department. (4) Commissioner & Secretary, Revenue Department. (5) Commissioner & Secretary, Finance Department. (6) Director, Municipal Administration Department. (7) Director, Panchayat & Rural Development Department. (8) Director, Audit (Local Fund). (9) Director, Economics & Statistics. (10) Director of Treasury & Accounts. (11) Director (Decentralized Plan), Planning & Development Department. (12) Commissioner of Taxes. (13) Commissioner of Guwahati Municipal Corporation. (14) Inspector General of Registration. (15) Joint Secretary, Transport Department. (16) Joint Secretary, Finance Department (Taxation). (17) Joint Secretary, Finance Department (Audit & Fund). (18) Joint Commissioner of Transport.

1.8 The Commission received memoranda from the following organizations and individuals: (1) Brihattar Guwahati Unnayan Samity, Guwahati. (2) All Assam Civic Bodies Worker’s Federation, Assam. (3) Shri Jitendra Nath Gogoi, Pamohi, Garchuk, Guwahati-35. (4) Shri Mihir Ranjan Sarkar, Road, . (5) Mrs. Silpi Sarkar, M.A., Maligaon, Guwahati.

1.9 Views on the terms of reference were received from the following: (1) Shri G.C. Langthasa, Hon’ble Minister, Hill Areas Department and Mines & Minerals etc., Assam. (2) Panchayat and Rural Development Department. (3) Municipal Administration Department. (4) Guwahati Development Department. (5) State Institute of Rural Development, Assam.

1.10 At the time of the constitution of the Second State Finance Commission, the Panchayati Raj Institutions (PRIs) in Assam were virtually non-functional due to the absence of elected bodies. The Commission’s work could not pick up as the required data on the finances of PRIs were not readily available from the concerned departments. Substantial time was required by these departments to collect, compile and present the data to the Commission. The Commission, however, was able to receive many responses to the questionnaires it circulated among the PRIs although the information contained in these responses was not always complete, consistent, and thoroughly dependable.

1.11 The Eleventh Finance Commission (EFC), inter alia, recommended that the SFCs should clearly spell out the approach adopted by them, make an analysis of the 5 resources of the State Government and of the resources of rural and urban local bodies, formulate the principles of distribution between the State and the local bodies of the net proceeds of taxes etc. leviable by the State and the principles on which these may be distributed among different tiers and levels of local bodies, and the grants-in-aid to be given by the State to the panchayats and municipalities.

1.12 Soon after the constitution of the Second Assam State Finance Commission, Panchayat elections were notified and the electoral process was completed by December 2001. The process of formal constitution of the panchayati raj institutions was started in March 2002 and completed by June, 2002. Thereafter, the Assam Panchayat (Administrative) Rules were finalized in July, 2002. This apart, 29 subjects listed in the Eleventh Schedule have been transferred in July 2002. This was followed by the framing of the Assam Panchayat (Financial) Rules, which was done in October 2002. The required bye laws indicating the rates of taxes etc. are yet to be framed by the respective PRIs on the basis of their empowerment under the Act.

1.13 Due to data constraints as explained above, as well as the complexity and voluminous nature of work, the State Finance Commission had to resolve and request the State Government for extension of time for submission of its report to the Government. The State Government was pleased to extend the time for submission of the report of the State Finance Commission on different occasions. Finally, vide notification No.FEA.130/2000/53 dated 08-7-2003, time was extended uptil 31st July 2003.

1.14 During the period of its incumbency, the Commission had 58 numbers of sittings.

1.15 We would like to put on record our deep sense of gratitude to the prominent persons, organizations and institutions who were gracious enough to make their valuable observations and suggestions in the course of the detailed discussions we had with them at various stages in the preparation of this report.

1.16 The Commission’s work would have suffered greatly but for the untiring effort and keen interest of Shri P.K.Choudhury, IAS, the then Commissioner, Urban Development Department, Government of Assam, Ms. A. Varma, IAS, the then Director, Panchayat and Rural Development, Shri S. Lohiya, IAS, Commissioner, Guwahati Municipal Corporation, Shri A. B. Md. Eunus, ACS, Director, Municipal Administration Department, Shri M.C. Sahu, IAS, Director, Panchayat and Rural Development, Shri H.K. Machary, the then Director, Audit (Local Fund), Shri R.C. Jain, ACS, Joint Secretary, Transport Department, Shri P. D. , ACS, Joint Secretary and Shri R.L. Duarah, ACS, Joint Secretary of Finance Department, Shri N. C. Dhekial Phookan, the then Director, and Shri M. C. Baruah, the present Director of Economics and Statistics, and, in particular, Shri Braja Das, Joint Director, Economics and Statistics and their supporting staff, all of whom had to cull out crucial data and information, as and when required by us, which we all appreciate, is so difficult a task given the weak database in the State. We acknowledge with gratitude their invaluable contributions.

1.17 We appreciate the helpful discussions we had with the special invitees Dr. (Professor) Haren Choudhury, Department of Statistics, Gauhati University and Sri Reba Nath Bhattacharyya, Retired Joint Director, Panchayat & Rural Development, and acknowledge their valuable contributions. 6 1.18 Our special thanks go to the National Institute of Rural Development (NIRD), Hyderabad and State Institute of Rural Development (SIRD), Assam, for providing invaluable background materials at our request.

1.19 Thanks are due to Sri Motilal Sarkar and Sri Bipul Kumar Sharma of the Department of Finance (Economic Affairs), Government of Assam, and Sri Bishnu Prasad , Sri P. Talukdar, Sri A. Talukdar and Sri Ashad Ali of the Computer Wing of Finance (Budget) Department, and Sri Amal Das, PS and Shri Prakash Singh, LDA to Commissioner & Secretary, Finance Department, for their unfailing and ungrudging support all through.

1.20 The Assam Government Press deserves all thanks for the good work that they have done in the quickest possible time.

1.21 We appreciate and acknowledge the help and cooperation that we were fortunate enough to receive, directly or indirectly, from many others from time to time in the course of the preparation of this Report. 7

Chapter-II

APPROACH

2.1 The 73rd and 74th Constitutional amendments have transferred many subjects and functions to the rural and urban local bodies of the country. The responsibility for the provision of local public services is now predominantly vested with these local bodies. Indeed, increased decentralization can be expected to lead to an improvement in the level and quality of local services, better matching of local services to the preferences of the local citizens, and greater transparency and accountability. The basic thrust of the Constitutional amendments was to endow local bodies with adequate powers, responsibilities, and resources, to enable them to function as autonomous institutions of self government. As there can be no functional autonomy without financial autonomy, and as the revenue raising capacity of local bodies is limited, revenue transfers from the State Government to augment the resources of local bodies is necessary to enable them to provide adequate level of public services.

2.2 As a matter of fact, inter-governmental transfers are required to promote vertical balance, equalize horizontally, offset externalities and to take advantage of administrative efficiencies.

2.3 Vertical imbalances arise when there is a mismatch between the expenditure responsibilities of local body governments and their revenue raising powers. Owing to the Constitutional provisions, central and state governments have natural advantages over local governments in raising revenue as the relatively more productive sources of revenue are in the Union and State lists in the Seventh Schedule of the Constitution. On the other hand, local self governments have been entrusted with the responsibility of providing many types of public services, which results in the mismatch between the expenditure that such local governments are expected to incur and the resources locally available to them. The resulting gap must therefore be met by transferring resources from higher levels. It is to be noted that although local governments have access to various sources of revenue, the majority of these sources suffer from low yields.

2.4. Horizontal equalization is another justification for inter-governmental transfers, because of the disparities in fiscal capacities of local bodies. To the extent that local governments are left to rely exclusively on their own resources, there would be wide differences in the variety and standard of public services offered by these governments due to differences in their resource endowments and administrative capacities. Inter governmental transfers can be an appropriate mechanism to equalize such inter- jurisdictional differences in fiscal capacity of local governments. The justification for fiscal equalization rests on the concept of equal rights and equal treatment of all citizens in a country or state irrespective of where they may reside. Equalization through transfers is one approach through which differential access to public services and facilities can be narrowed down. However, achieving full equalization is an elusive goal not only because the magnitude of transfers required may be too large but also because of the difficulties in making an objective assessment of the fiscal capacity and fiscal needs of the local governments. 8 2.5 Another rationale for such transfers is to encourage local bodies to spend more on services which yield positive benefits extending beyond the jurisdiction of such local bodies and conversely discourage expenditure on services which may have a negative impact on neighbouring areas. Inter- governmental transfers are also justified on administrative grounds, as central and state governments are usually better placed to assess and collect taxes than local governments. It is therefore argued that it would be administratively more efficient to collect taxes at the central or state levels and then allocate the revenues to local governments in the form of transfers.

2.6 It is to be noted that steps to bring about vertical and horizontal equalization are not independent. The Union Finance Commission has generally recommended fiscal transfers from the central to state governments with a view to mitigating the vertical and horizontal imbalances simultaneously. Indeed, the exercise of vertical equalization is accompanied by efforts to bring about horizontal equalization which determines the inter- se distribution of funds among various state governments. This State Finance Commission has more or less adopted the approach of the Union Finance Commissions. In this connection, it is important to note that State Finance Commissions have been assigned a role that is somewhat different from the Union Finance Commissions. While the Union Finance Commission is to suggest devolution of funds between the centre and the states, the SFC is to recommend the assignment of specific taxes and duties of the state government to the local bodies, and also to determine the distribution of funds among different tiers of local bodies as well as their inter-se distribution.

2.7 In framing its award for the transfer of resources from the State Government to the local body governments, this Commission has made an attempt to adhere to the principles of equity, efficiency, autonomy and fiscal discipline. It is to be pointed out that due to the inadequacy of up-to-date and reliable data, the State Finance Commission has chosen to eschew the gap filling approach. As revenue gaps have not been estimated, the Commission has not recommended any grants for meeting revenue deficits. It has sought to devolve resources to rural and urban local bodies on the basis of their fiscal capacity and cost disadvantages in providing services. Fiscal capacity has been estimated by using proxies like per capita tax collections and per capita income in the primary sector net of mining and quarrying. Cost disadvantages have been taken into account by considering differential expenditure requirements arising from factors such as area, number of service recipients and O & M obligations.

2.8 The award of the Commission, consisting of transfer of revenues from the State Government to rural and urban local body governments, has been designed by appropriately structuring the horizontal and vertical dimensions of the transfers. The vertical dimension has been sought to be addressed by determining a divisible pool comprising of a certain percentage of the net collections of all taxes and duties of the State Government. The issue of horizontal balance has been addressed by recommending an allocation system which provides for transfers through tax sharing on the basis of objectively defined formula.

2.9 The sharing of taxes by origin on the basis of the existing statutory provisions and also executive decisions has been prevalent since long. The taxes presently falling under this category are motor vehicles tax, 9 entertainment tax, land revenue and local rate. Under this approach, local bodies, receive an amount based on collections of the concerned tax within their geographical boundaries. It would be pertinent to point out that the State Government determines the tax rate and the tax base for these taxes and that the local bodies are not in a position to influence the amount of revenue coming from such sources. The taxes are in fact collected by the State Government machinery and then are to be devolved to local bodies as transfers on the basis of the existing legal provisions and executive decisions. The derivation based tax sharing, therefore, does not allow much scope for local government autonomy. More importantly, such tax sharing arrange- ments are usually counter equalizing since local governments with larger tax bases will benefit from larger transfers. Thus, the Commission favours the discontinuation of this system and recommends its replacement by global sharing of all State taxes on the basis of objectively defined formula.

2.10 Formula based transfers make use of objective quantitative criteria to determine the allocation of the divisible pool of revenues among local governments. This approach provides the State Government with a mechanism to promote equity, efficiency, autonomy and fiscal discipline. It also provides for greater transparency and certainty in the distribution of resources. However, the design of the formula depends very largely on the availability of reliable and adequate data. Since virtually no data base is being maintained by rural local bodies and as the information base of the urban bodies is also extremely limited, this Commission faced considerable difficulty in formulating its award on the basis of this approach. But as formula based transfers are generally accepted as the best means of sharing taxes between different levels of government, the Commission decided to follow this approach on the basis of the information made available by the concerned government departments. It has accordingly made use of criteria such as population, area, district per capita income, urban infrastructure facilities, and per capita tax collections. While doing so, the Commission strongly urges both the State and local body governments to develop a proper data base within a definite time frame covering at least their revenue and capital receipts, revenue and capital expenditures, infrastructure facilities available within their jurisdiction, population, and area, as well as information pertaining to various development indicators.

2.11 It is to be stressed that local body finances cannot be viewed in isolation and must be considered as a part of the overall fiscal system comprising of the finances of the Central as well as the State Government. The terms of reference have mandated that the Commission shall, among other considerations, be guided by the objectives of balancing the revenue accounts of the State Government as well as local bodies, and by the resources of the State Government and the demands thereon. The Commission has, therefore, attempted to balance the fiscal requirements of the local bodies with that of the State Government. Keeping in view the extremely difficult and precarious financial position of the State Government, the Commission has attempted to keep the magnitude of transfers within the fiscal capacity of the State Government after taking into account the basic requirements of the local bodies. In any case, the State Government may project the financial requirements of local bodies on the basis of this report, while submitting its memorandum to the Twelfth Finance Commission. Rural and urban local governments must appreciate that the transfers recommended by the Commission are meant to supplement and not substitute their existing sources of revenues and that 10 determined and sustained efforts have to be made by them to raise their own tax and non-tax revenues from all sources. This will not only enable them to provide certain minimum levels of public services but will also engender greater fiscal discipline by linking expenditures to resource mobilization.

2.12 The Commission observes that the devolution of resources from the State Government to the local body governments can play only a limited role in facilitating the provision of public services to citizens. Improvements in quantity and quality of public services and facilities provided by local bodies can take place only when they become fully functional in the manner envisaged by the 73rd and 74th Constitutional amendments. It is, therefore, imperative that the decentralization process be taken to its logical conclusion and that all the schemes being predominantly implemented within the jurisdiction of local bodies be transferred to them alongwith the available manpower and budgetary support. As the rural local bodies have recently been constituted, the transfer of schemes alongwith staff and funds may be done in a phased manner within a given time frame. In this connection it is imperative that an elaborate capacity building exercise be undertaken at the local level to enable the local body staff to successfully execute their responsibilities. With a view to effecting functional autonomy and encouraging decision making at the grass root levels, transfer of funds to local bodies should not be entirely tied or conditional in nature. Rather, it would be advisable to adopt funding patterns that consists of an appropriate balance of tied and untied funds, the composition of the funding pattern being determined by the objectives of the programmes and schemes. At the same time, the existing legal provisions and rules empowering the State Government to intervene in areas relating to the own tax and non tax revenues of local bodies should be reviewed so as to provide local bodies adequate freedom to determine tax rates, tax bases, and decide on issues which have vital implications for their finances. 11

Chapter - III

RURAL LOCAL BODIES

73rd Amendment to the Constitution:

3.1 The Constitution (Seventy-third Amendment) Act, 1992 accorded the Panchayati Raj Institutions (PRIs) a constitutional status. The main features of the 73rd Amendment Act are the following:

1. Constitution of a three tier structure of Panchayats in every state (at village, intermediate and district levels) having a population of twenty lakhs (Article 243 B). 2. Reservation of seats for scheduled castes, scheduled tribes, and women (Article 243 D). 3. Fixed tenure for Panchayat bodies (Article 243E). 4. Transfer of powers, authority and responsibilities to Panchayats, including 29 subjects listed in the Eleventh Schedule (Article 243 G). 5. Powers to impose taxes (Article 243 H).

3.2 Article 243 I of the Constitution provides that the Governor of a State shall within one year from the commencement of the Constitution (Seventy third Amendment) Act, 1992, and thereafter at the expiration of every fifth year, constitute a Finance Commission to review the financial position of the Panchayats and to make recommendations to the Governor.

Historical background :

3.3 The genesis of the system of Panchayati Raj can be traced back to the vision of Mahatma Gandhi, who advocated the revival of the traditional Panchayats so that Gram Swaraj, which had been an integral part of the social system of India, could become a reality. The Panchayat was for him an instrument which would foster peoples’ participation in the governance of the country. The Gandhian ideology had a spontaneous appeal to the rural masses, who were faced with the problems of hunger, disease and poverty. Reordering of a composite traditional rural social system through a community based panchayat approach thus became an objective of local governance in independent India.

3.4 The Directive Principles of State Policy in Article 40 of the Constitution envisaged that States would take steps to organize village panchayats and endow them with such powers and authority, as may be necessary to enable them to function as “units of self-government”. In 1992, the 73rd Constitutional Amendment Act was passed, which is a watershed in the history of development of panchayats as it made 12

the constitution, consolidation and empowerment of these local bodies mandatory with well defined subjects.

3.5PRIs in different forms and at different times have been in existence in Assam since ancient times. Apart from undertaking various welfare activities, these organizations also played an important role in settlement of local disputes. After assuming India’s administration from the East India Company, the British colonial government adopted Lord Mayo’s Resolution in 1870 under which a District Board was constituted in most states of the country. The District Boards remained virtually under the control of the colonial government as the chairman and other members were government officials. With a view to reducing government control over local self-government, Lord Ripon’s Resolution was adopted in 1882, which advocated constitution of a Local Board at the sub-divisional level. The numbers of official members of the Local Board were restricted to one-third of the total, while the majority of other members including the chairman were inducted from the public. While District and Local Boards were constituted in most states, in Assam however, only Local Boards at sub-divisional level were constituted. Unlike Local Boards elsewhere, the Local Boards in Assam were constituted by the colonial government whose members were either government officials or nominated by government. This was followed by the enactment of Assam Local Self Government Act of 1915 and Assam Rural Self Government Act of 1926.

3.6The system of Panchayats in independent India was introduced in the light of the specific mention made in the Directive Principles of State Policy under Article 40 of the Indian Constitution. The Assam Panchayati Raj Act was passed in 1948 right after independence and before the new constitution became operative. It was a two-tier structure. A new Panchayat Act in Assam was passed in 1959, which was in conformity with the Balwant Rai Mehta Committee Report. This Act provided for a three-tier Panchayati Raj structure with Gaon Panchayats (GP) at the lowest level, Anchalik Panchayats (AP) at the block level and Mahkuma Parishads (MP) at the sub-divisional level which was the apex level.

3.7 The Assam Panchayati Raj Act, 1972 replaced the 1959 Act with a new two tier system abolishing the AP. This Act was again replaced by the Assam Panchayati Raj Act, 1986. The 1986 Act again provided for a three tier system of GPs, APs and MPs. Under this Act, each GP was to have a coverage of 6-10 thousand people so as to make peoples’ participation more effective.

3.7 Thereafter, with the passing of the 73rd Amendment Act, the Assam Panchayat Act, 1994 was introduced from May, 1994. This Act provides for a three tier panchayat system, comprising Gaon Panchayats, Anchalik Panchayats and Zilla Parishads (ZP) in accordance with the provisions of the Constitutional Amendment. The first Panchayat election as per the Assam Panchayat Act, 1994 was held in December, 2001 and constitution of all the three tiers of Panchayats were completed in June, 2002.

Profile of RLBs : 13

3.9 The rural population of Assam as per 1991 census is 19.93 million which constitutes 88.9% of the total population of the State, the all India average being 73.87%. In 1981, the percentage of rural population in Assam was estimated at 90% against 76.3% for India as a whole. The rural area of the State is estimated at 77667.99 sq. kms which accounts for nearly 99% of the total geographical area of the State. The numbers of rural local bodies in each tier that are to be constituted under the provisions of the Assam Panchayat Act, 1994 are shown below: Zilla Parishad 21 (including district in BTC area) Anchalik Panchayat 203 Gaon Panchayat 2487 Total : 2711

3.10 As per provisions of the Assam Panchayat Act, 1994 the number of non-official elected representatives of the PRIs are to be as follows: President of ZP 21 Vice President of ZP 21 Members of ZP 428 President of AP 203 Vice President of AP 203 Members of AP 2081 President of GP 2487 Vice President of GP 2487 Members of GP 22383 Total : 30314

3.11 Article 243 G of the Constitution endows the Panchayats with powers and responsibilities with respect to the implementation of schemes for economic development and social justice as may be entrusted to them by the State Government including those in relation to the matters listed in the Eleventh Schedule. The Government of Assam vide Notification No.PDA. 336/2001/Pt./80 dated 26.07.2002 has devolved 29 subjects listed in the Eleventh Schedule to the PRIs. However, this was not followed by transfer of funds and functionaries. The subjects transferred to the PRIs are shown below: 1. Agriculture including agricultural extension 2. Land improvement, reforms, consolidation and soil conservation 3. Minor irrigation, water management and watershed development 4. Animal husbandry, dairying and poultry 5. Fisheries 6. Social forestry and farm forestry 7. Minor forest produce 8. Small scale industries including processing industries 9. Khadi, village and cottage industries 14

10. Rural housing 11. Drinking water

12. Fuel and fodder 13. Roads, culverts, bridges, ferries, waterways 14. Rural electrification including distribution 15. Conventional sources of energy 16. Poverty alleviation programme 17. Education including primary and secondary schools 18. Technical training and vocational education 19. Adult and non-formal education 20.Libraries 21. Cultural affairs 22.Markets and fairs 23.Health and sanitation including public health centres and dispensaries 24.Family welfare 25. Women and child development 26.Social welfare including welfare of handicapped and mentally retarded 27. Welfare of the weaker sections, and in particular of the scheduled castes and the scheduled tribes 28.Public distribution system 29.Maintenance of community assets.

3.12 Necessary funds and functionaries for the implementation of schemes covered by the transferred subjects should be passed on to the PRIs in a planned and phased manner enabling them to become effective organs of local self government. It is widely held that all responsibilities and functions which can be undertaken relatively more efficiently at the lowest level of government should be transferred to the local bodies. Since many of the transferred subjects would fall in this category, all these schemes and programmes falling under this category should logically be transferred to the PRIs. The State Government should prepare the modalities for transferring such schemes and programmes in a time bound framework to the PRIs.

3.13 Vide Notifications no.PDA.113/95/58 dated 26.07.2002 and no.PDA. 149/95/157 dated 09.10.2002 the Government of Assam notified the Assam Panchayat (Administrative) Rules, 2002 and Assam Panchayat (Financial) Rules, 2002 respectively. But the relevant bye laws stipulating the rates of taxes etc. leviable by the PRIs on the basis of empowerment under the Panchayat Act, 1994 are yet to be framed. The inevitable fall out of such delay in implementing the follow-up actions has seriously impeded the functioning of the PRIs. It has not only delayed the process of decentralization but has also deprived the PRIs of grants recommended by Union Finance Commissions and also Central funding under various Centrally Sponsored Schemes.

Review of the existing state of finances of PRIs : 15

3.14 The terms of reference have mandated that the Commission shall have regard, among other considerations, to the objective of balancing the receipts and expenditure on revenue account of the local bodies as a whole and for each local body severally on the basis of the level of collection from taxes, duties, tolls, fees etc levied by them.

3.15 The data base on the finances of rural local bodies in Assam is virtually non existent. In fact, there is no financial or budgetary data including data relating to tax and non-tax receipts, funds received from State or Central Governments, expenditure on salaries, debt servicing or operation and maintenance. In the absence of any reliable and up-to-date data no local body-wise estimates of receipts and expenditure could be made. However, the Commission has attempted to make an assessment of the financial requirements of the PRIs on the basis of the revenue raising powers as well as functions and responsibilities entrusted to them.

3.16 By virtue of powers conferred under the Assam Panchayat Act, 1994, the Assam Panchayat (Financial) Rules, 2002 have been framed in October 2002 which, inter alia, lays down the financial rules and procedures, budgetary and accounting procedures, provisions for audit and the ceiling in respect of imposition of taxes, fees, cess etc by the PRIs. The Assam Panchayat Act, 1994 also stipulates that for imposition of levies, the respective PRIs shall have to frame bye laws indicating the rates of taxes, fees, tolls etc. allocated to them under the Act. Such bye laws are yet to be framed by the PRIs and hence collection of own revenue by them is negligible. As of now, they derive most of their revenues from settlement or lease of hats, ghats, ferries and fisheries which are collected by the Anchalik Panchayats. The proceeds from the settlement or lease of these assets are shared amongst the Panchayati Raj Institutions, with Anchalik Panchayats retaining 40% of the proceeds, the Gaon Panchayats and Zilla Parishads getting 40% and 20% respectively.

3.17 Apart from their own revenues, under Section 26 of the Assam Panchayat Act, 1994, the GPs are entitled to get a share of land revenue and local rates collected by the State Government as per recommendations of the State Finance Commission. However, the First State Finance Commission did not make any recommendation in this regard in view of the global sharing of taxes recommended by them. As such, the GPs are reported to be receiving share of land revenue and local rate on an adhoc basis. Other sources of fund of the PRIs, as of now, are grants from the Central and State Governments for implementation of various Centrally Sponsored Schemes which are presently channelized through the DRDAs.

3.18 A review of the sources of revenues currently available to the PRIs indicates that most of the taxes and duties allocated to them are of low yield. On the other hand, the subjects transferred to them entail functions and responsibilities which are vast in number and scope. This is likely to create a serious mismatch between resources and responsibilities. PRIs, therefore, have to make vigorous efforts to collect revenue from the sources allocated to them, to be supplemented by devolution of funds from the higher tiers of government. 16

3.19 Payment of salaries and allowances constitute the major expenditure of the PRIs. However, the financial burden of payment of salaries rests with the State Government. It is stated that panchayat employees were provincialised with effect from October 1991. After provincialisation, the State Government created 4259 posts for deployment of the provincialised staff numbering 4565 at that time. Subsequently, 43 Grade IV posts were abolished, leaving the number of sanctioned posts at 4216. As on date, the category-wise details of sanctioned posts, staff in position and the vacant posts as furnished by Panchayat and Rural Development (P & RD) Department are shown below: Table-3.1 Category-wise details of staff position of PRIs

Category of posts No of sanctioned Staff in Vacant Posts position posts 1. U.D. Asstt 239 36 203 2. L.D. Asstt. 478 372 106 3. Tax Collector 392 140 252 4. Tax collector-cum- 1092 809 283 Road Mohorar 5. G.P. Secretary 683 356 327 6. Driver 43 30 13 7. Peon-cum-chowkidar 1289 1214 75 Total 4216 2957 1259

3.20 In respect of the posts of secretary for 2487 GPs, there are 683 sanctioned provincialised posts. Additionally there are 1707 GP secretaries who were engaged at a fixed monthly remuneration of Rs.900 which was subsequently raised to Rs.1800. It is reported that the services of the 1707 engaged GP secretaries have been regularized by the respective ZPs. As of now, there are 2390 sanctioned posts of GP secretaries, including 1707 GP secretaries regularized by ZP. As such 97 posts are yet to be sanctioned. It is to be noted that the total number of vacancies in the cadre of GP secretaries are 424 (which includes 97 posts yet to be sanctioned).

3.21 In conformity with the devolution of powers and responsibilities to the Panchayats following the 73rd Amendment, the staffing pattern for ZPs, APs and GPs are laid down in the Assam Panchayat (Administrative) Rules, 2002. As per the approved staffing pattern the requirements of staff for each tier are as follows : 17

Table-3.2 Approved staffing pattern for PRIs

Zilla Anchalik Gaon Parishad Panchayat Panchayat 1 Head Assistant 1 - - 2 Upper Divn. 2 1 - Asstt 3 Lower Divn. 4 2 - Asstt 4 Accountant 1 - - 5 Junior Engineer 1 - - 6 Tax Collector 2 2 1 7 Driver 1 - - 8 Peon 4 2 1 9 Chowkidar 2 1 - 10 Secretary - - 1 Total 18 8 3

3.22 The total requirement of staff in respect of PRIs on the basis of approved staffing pattern, number of sanctioned posts, staff in position are shown below: Table-3.3 Requirement of staff as per approved pattern

Tier of Panchayat No. of posts required as No. of sanctioned Staff in position per staffing pattern posts Zilla Parishad Head Assistant 20 - - Junior Engineer 20 - - U.D.A 40 43 11 Accountant 20 - - L.D.A 80 86 80 Tax collector 40 - - Driver 20 43 30 Grade-IV 120 86 80 Anchalik Panchayat UDA 203 196 25 LDA 406 392 292 Tax collector 406 392 140 18

Grade IV 609 588 519 Gaon Panchayat GP Secretary 2487 2390 * 2063 * TC/ RM 2487 1092 809 Grade IV 2487 615 615 Total 9445 5923 4664

NB: Sanctioned post of ZPs were against erstwhile MPs. Approved staffing pattern for ZPs (excluding falling under BTC area)

* Including 1707 posts regularized.

3.23 The other important items of expenditure to be met from the own resources of PRIs as per amounts prescribed in the Assam Panchayat (Administrative) Rules, 2002 relate to the remuneration of non-official members including the Presidents and Vice Presidents of each tier and sitting allowance of the non-official members other than Presidents and Vice- Presidents. As per estimates submitted by the P & RD Department, the annual financial implication for payment of remuneration and sitting allowance is Rs.1533.07 lakhs comprising Rs.48.06 lakhs for ZPs, Rs.195.75 lakhs for APs and Rs.1289.26 lakhs for GPs. Apart from these, the requirements projected for office expenses including training is Rs.6.20 crores per year for the PRIs as a whole. Operation and maintenance (O & M) expenditure on the existing assets and civic facilities will also be a major item of expenditure of all PRIs. However, no estimate on the requirements of PRIs on this account was submitted to the Commission.

3.24 The State has a total of 2487 GPs of which 1200 GPs have their own office buildings while the remaining 1287 need buildings of their own for office accommodation. Though the APs have their own office buildings, there is not enough space for conduct of meetings. The APs offer a platform for conducting various meetings of all tiers of PRIs. Therefore, each of the 203 APs need a meeting hall, while the existing buildings of ZPs need some repair and extension. As per estimates submitted by the Department, total financial involvement for construction of buildings is Rs.6447.25 lakhs.

Panchayat Financial Year :

3.25 The Assam Panchayat Act, 1994 under Section 2 (26) (i) and (ii) defines “Financial Year” and “Panchayat Year” as follows:

‘Financial Year’ means the year commencing on the first day of April every year and ending on the thirty first day of March next year.

‘Panchayat Year’ means the year commencing on the first day of July or on such other date as the State Government may by notification appoint.

On the other hand, Rule 32 (1) of the Assam Panchayat (Financial) Rules, 2002 stipulates that the panchayat financial year will begin on the first of 19

July and end on thirtieth of June or any other date as may be prescribed by the State Government. Again, Rule 16(2) of the aforesaid Rules states that receipt books shall be verified at the end of each financial year commencing from first day of April every year and ending on thirty-first day of March next year. These contradictory provisions in the Act and Rules framed there under have created unnecessary confusion and need to be resolved.

3.26 The financial year of the Central and State Governments and that of urban local bodies is from 1st April to 31st March. Currently most of the funds being received by the PRIs are either from Government of India or the State Government and submission of utilization certificates for such funds need to conform to the financial year followed by the Central and State Governments. Hence, discrepancy in financial years between the government and rural local bodies is likely to create difficulties in maintenance of accounts, audit of accounts, as well as devolution of funds from higher tiers of government. The Commission maintains that uniformity of financial year between RLBs and the Central and State Governments is essential for smooth financial and operational management, apart from avoiding confusion. As such, PRIs should adopt the financial year from 1st April to 31st March.

Additional Resource Mobilisation (ARM) :

3.27 The terms of reference mandated the Commission to have regard, among other considerations, to the potential for raising additional revenues from the existing sources available to the local bodies.

3.28 The basic thrust of the 73rd Amendment is to endow the panchayat bodies with adequate powers and responsibilities to function as autonomous institutions of self governance. In view of this, it is to be ensured that in the administration of taxes and duties assigned to the PRIs, there should be minimum interference from the State Government. In framing the guidelines, utmost care should be taken to allow adequate freedom to the PRIs in matters of rate fixation, assessment procedures, exemption, revision of rates and manner of collection. In this regard, the Commission makes the following recommendations:

(i) The Assam Panchayat (Financial) Rules, 2002 prescribes the maximum limits of taxation for each tier of the PRIs, thereby limiting their autonomy in matters of fixation of rates. Instead, a floor rate with provision to revise the rates suitably at the expiry of, say, every three years would induce the panchayat bodies to play a more active role in mobilization of resources thereby imparting greater buoyancy to their revenues.

(ii) One of the major sources of revenue for the GPs is the tax on houses and structures, which needs to be tapped properly. However, the rules prescribe the ceiling limit of taxes that the GPs can impose on each type of building, thereby restricting the scope of the yield. The Commission recommends that 20

instead of a ceiling rate, a floor rate depending on the types and sizes of the buildings may be prescribed.

(iii) In respect of tax on trade licences also, the rules prescribe a ceiling limit. The Commission suggests that this should be replaced by a floor rate relating the tax to the total income or turnover for such trades.

(iv) The GPs are empowered by the Assam Panchayat Act, 1994 to impose an additional stamp duty on all payments for admission to any entertainment and the rules framed there under prescribe that the rate shall not exceed rupee one per admission. This provision is not expected to yield any substantial amount. There is a similar provision in the Assam Municipal Act, 1956 in respect of ULBs authorizing them to impose a surcharge on stamp duty on sale, gift, lease, mortgage of immovable property at a certain percentage of the sale value. This provision may also be extended to RLBs. More importantly, the modalities of imposition of additional stamp duty or surcharge on stamp duty may be finalized in consultation with the concerned Government departments without any loss of time.

(v) The Assam Panchayat Act, 1994 empowers the GPs to impose a tax on cultivable land lying fallow for two consecutive years at a rate not exceeding twenty five paise per bigha per year, which has not been incorporated in the rules. This may be incorporated in the rules with fixation of suitable floor rate instead of ceiling rate as prescribed in the Act.

(vi) The present condition of the markets, fisheries, ponds, ferries run by the Panchayats are reported to be in a dilapidated condition. A little fresh investment to improve the amenities is likely to bring in substantial amount of additional revenue to the RLBs. Further, setting up of new hats in villages presently not covered by panchayat hats may be considered which is expected to yield substantial revenue to the GPs.

(vii) The PRIs should prepare a list of fisheries under their control and settle these by inviting sealed tenders for a minimum lease period of at least 3 years after fixing the minimum lease rent.

(viii) It is reported that RLBs have taken up a number of minor irrigation works but are not levying any water rate. The Commission suggests that water users association be constituted. The associations should collect water charges from the beneficiaries and use the revenue collected for operation and maintenance of irrigation works. Wherever services are provided by the PRIs, which depend largely on transfer of subjects to them, service charges should invariably 21

be realized from the beneficiaries to meet the operation and maintenance costs fully.

(ix) The First State Finance Commission (FSTC) recommended transfer of the issuance of birth and death certificates presently administered by the Health & Family Welfare Department to the local bodies who may charge suitable registration fee for this purpose. This recommendation has not been acted upon. The Commission reiterates the above recommendation of First State Finance Commission.

(x) The creation of awareness among the functionaries of PRIs as well as general public is a must for better compliance of tax payment by the public.

(xi) Above all, the GPs should make a proper assessment of annual yield from various sources allocated to them and fix the target of collection for the year and monitor the annual collections with the target fixed.

Expenditure Management:

3.29 The revised requirements of staff as per prescribed staffing pattern under the Assam Panchayat (Administrative) Rules, 2002 needs a review in relation to the staff already in position. At the first instance, the staff of the erstwhile Mahkuma Parishads may be distributed among the newly created ZPs, APs and GPs. It is reported that P & RD Department has already abolished 400 vacant posts of tax collectors and tax collector-cum-road mohorars which will be managed by engaging staff on a commission basis. Similar steps may be taken in respect of the vacant posts of peon-cum- chowkidars. The vacant posts of drivers may be abolished forthwith. Out of the 30 drivers in position, 20 posts may be retained for ZPs as per approved staffing pattern and the remaining 10 posts abolished as soon as the incumbents go on retirement. After abolition of the vacant posts and redeployment of erstwhile MP staff, if there is any shortfall in staff, that should be met by redeployment of surplus Government staff either by sending them on deputation to the PRIs or by placing their services at the disposal of PRIs. Engagement of additional manpower, if considered essential, may be made on a contractual basis after fully exploring the possibility of meeting such requirements by redeployment of surplus State Government staff.

3.30 It is reported by Panchayat and Rural Development Department that the current level of salary expenditure on provincialised panchayat employees is Rs.2937.90 lakhs per year. It is also reported that provincialised panchayat employees are enjoying the benefits of revised scales of pay with effect from March, 2001 as per the Revision of Pay Rules, 1998. However, the arrear dues to the employees of the revised scales, for the period from January 1, 1996 to February 28, 2001 could not be released due to fund constraints. Since the salary liability of provincialised panchayat employees devolves on the State Government, the Commission 22 suggests that the State Government may project this liability including the arrear pay liability before the Twelfth Finance Commission (TFC).

3.31 Since the levels of government, educational qualifications and job requirements are different, the Commission recommends that the Government of Assam, in consultation with the panchayat bodies, frame a separate pay structure for the panchayat employees taking into account the capacity of the panchayat bodies to bear the salary liabilities of their employees. Panchayat bodies being a separate level of government, who have been entrusted with considerable revenue raising powers, should sooner rather than later, raise adequate revenues for meeting the salary liabilities of their employees. The Commission feels that the development of the fiscal capacity of the panchayat bodies, over time so as to enable them to bear, at least a part of their own salary expenditure is essential for the establishment of independent and healthy institutions of local self government.

3.32 As of now, the State Government is providing grants-in-aid to the panchayat bodies to meet their salary expenditure. Keeping in view the observations in the preceeding paragraph, the Commission feels that the grants-in-aid from the State Government to the panchayat bodies should not continue indefinitely and should be reduced in phases over the time. However, since the panchayat bodies are nascent institutions, the Commission recommends that the grants-in-aid from the State Government to meet the salaries should cover the salary liability of the panchayat bodies for the first three years. Thereafter, with the panchayat bodies becoming fully functional, the grants-in-aid should be reduced by 5% every year for the next two successive years, i.e, 2004-05 and 2005-06 as by then the panchayat bodies can be expected to raise increased revenues to support themselves.

3.33 One of the most critical areas in the functional domain of PRIs is the maintenance of community assets and other core civic amenities. While the capital cost of civic services would be met by funds channelised through various Centrally Sponsored Schemes and decentralized State Plan schemes, the cost of operation and maintenance of these assets and amenities should be met by PRIs from their own revenues including user charges. The Commission is given to understand that 15% of the funds channelised through Sampoorna Grameen Rozgar Yojana are eligible for maintenance of assets. This amount should be properly utilized for the purpose of maintenance only. In this regard, grants recommended by the EFC will also be of immense help. The EFC grant carries a stipulation that it can neither be utilized for payment of salaries and wages nor disbursed to district or intermediate level local bodies which do not have any direct responsibility for maintenance of these services. Hence, this fund can be profitably utilized for operation and maintenance of core civic services. Requirements beyond the period covered by the award of EFC may be projected before the TFC.

3.34 However, for arriving at a reasonable estimate of annual requirements for operation and maintenance of basic core services, the 23 relevant data are not available. For this purpose, data on number and types of assets created, capital cost of creation, depreciated value, age of assets, etc are required. In this regard the Commission could obtain only a list of assets created under the two Centrally Sponsored Schemes viz, Employment Assurance Scheme and Jawahar Gram Samridhi Yojana for the five year period from 1997-98 to 2001-02. The total capital cost of creation of these assets amounted to Rs.46098.84 lakhs. The assets created include roads, bridges, culverts, school buildings, community halls, market sheds and waiting sheds. Again, the value of these assets and their distribution as between different panchayat bodies are not available. It is understood that there are many more assets created under other schemes during this period or even prior to that. Unless proper accounts of the assets are kept, their maintenance cannot be ensured. Maintenance of assets are equally, if not more, important than their creation. Long period of neglect in maintenance of assets will lead to their deterioration and eventual ruin which will necessitate their replacement involving heavy capital costs. The Commission, therefore, recommends that the PRIs maintain a Register of Assets showing the relevant details of all assets created.

3.35 According to the guidelines, funds released for the Centrally Sponsored Scheme SGRY can be utilized for construction of buildings. As far as possible, construction of buildings, particularly office buildings for the GPs may be accommodated within the allocation of SGRY. Besides, the construction programme of buildings may be phased over a number of years and projected before the Central Finance Commission for award of a special grant for this purpose.

3.36 The Commission however, feels that assets required to be maintained by the PRIs are comparatively of smaller size and dimension than those required to be maintained by the State Government departments. For instance, village roads and different types of buildings required to be maintained by the PRIs are simpler structures requiring lower maintenance expenditure compared to say, state highways or multi- storied RCC buildings required to be maintained by the State PWD. As such, the norms applicable for maintenance of roads and buildings by the State PWD, would not be appropriate for the maintenance of roads, buildings and other community assets belonging to the PRIs. It is, therefore, imperative to have a separate set of norms for the PRIs. The Commission, therefore, recommends that the State Government should, in consultation with technical experts, evolve appropriate norms for the maintenance of assets belonging to PRIs.

Creation of Database :

3.37 In the wake of non availability of data relating to the PRIs, the Commission was unable to make a proper assessment of the financial position of the rural local bodies as a whole or severally for each local body. The situation is such that data on financial, budgetary, social or economic indicators concerning the PRIs are simply not available. Other than population, no other data disaggregated up to the GP level could be made 24 available to the Commission. Even data relating to the geographical area of GPs and actual number of persons living below the poverty line in each GP could not be produced before the Commission. Utter lack of database prevented the Commission from making any meaningful analysis of the present financial position of the PRIs. For this purpose, the following data, which is illustrative and not exhaustive, are essential:

Budgetary data demand and collection of revenue from different sources of tax and non tax revenues; contributions and grants received from Central Government, State Government and others; loans received from various sources; revenue expenditure with details showing salary and establishment, expenditure on O & M; capital expenditure with details.

Social infrastructure data number of schools, enrolment, student- teacher ratio; number of hospitals, public health centres, dispensaries, sub- centres, immunization coverage, medical and para-medical staff; number of persons below poverty line, water supply schemes with details.

Economic infrastructure data types and length of roads; types and number of buildings; types of minor- irrigation schemes with details; number of fair price shops etc.

Organisational data population, composition of population, geographical area; number of employ- yees category-wise, etc.

3.38 The FSFC recommended creation of a data bank for local bodies. However, the situation till today is no better than what it was during the period of FSFC.

3.39 We, therefore, strongly recommend the creation of a data bank for collection and compilation of data mentioned earlier for all tiers of PRIs. The possibility of integrating the data with that maintained by the CICs at the block level may also be explored. In fact, all data pertaining to the GPs and APs may be compiled at the CICs where online computer connectivity exists. The data relating to the district level may be maintained in the offices of the ZPs or Deputy Commissioners. The panchayats may consider engaging individuals or non-government organisations (NGOs) against lump sum payment for collection, compilation and periodic updating of the data bank. The Commission recommends updating of data bank on a quarterly basis. The grant-in-aid recommended by the EFC for this purpose may be utilized fully and if necessary supplemented by the resources of the PRIs. 25

District Planning Committee and Decentralised Planning :

3.40 Article 243 ZD of the Constitution of India provides for setting up of a District Planning Committee (DPC) in each district with a view to associating the local bodies with the planning process through consolidation of rural and urban plans of the district as a whole and its integration with the State’s planning process. In pursuance to the above Constitutional provision, Section 3 of the Assam Panchayat Act, 1994 stipulates the formation of a DPC in each district to consolidate the plans prepared by ZPs, APs, GPs, Municipal Corporations, MBs and TCs and to prepare a draft development plan for the district as a whole.

3.41 In fact, decentralized planning was started in Assam with effect from 1st April, 1986 as per provisions of the Assam Panchayat Act, 1986. Under the Act of 1986, each civil sub-division was adopted as the unit of planning and a Sub-divisional Planning & Development Council (SPDC) was constituted for each sub-division. The objective of decentralization is to secure peoples’ participation in the planning process, with due regard to local needs and resources and aspirations of the local people. Decentralised planning is expected to lead to better matching of local services to the preferences of local citizens, creation of community assets including employment generating assets, and greater transparency and cost efficiency in the provision of services and amenities. As of now, all schemes other than the State level schemes are taken up under the decentralized planning process. The State level schemes are categorized as follows:

(i) schemes implemented in a fixed location but designed to benefit the whole state;

(ii) schemes of highly technical nature requiring constant supervision and guidance from officers at State head quarters;

(iii) projects and programmes relating to generation, transmission and distribution of power, major and medium irrigation, major and medium industries, university education, professional and technical education, research and training, state highways, inland water ways.

3.42 Accordingly, altogether 38 sectors of the State Plan have been identified for decentralized planning comprising about 50% of the total state plan outlay of which about 70% represented salary component and 30% works component. The works component is likely to increase substantially during the coming years due to the ongoing process of normalization of plan posts by the State Government. The table below shows the current level of allocation under decentralized planning: 26

Table-3.4 Allocation under decentralised planning

Year Total State Sectoral outlay Decentra- Col.4 as Salary Works Plan outlay for of decentra- lised % of col. compo- compo- general areas lised plan allocation 2 nent nent 1 2 3 4 5 6 7 1998-99 1128.70 778.82 589.68 52.24 413.48 176.20 1999-2000 1306.23 817.22 661.91 50.67 363.59 298.32 2000-01 1306.23 824.33 660.15 50.54 494.15 166.00 2001-02 1543.63 803.27 634.63 41.11 521.19 113.44 2002-03 1507.35 800.05 620.38 41.15 419.36 201.02

3.43 It would appear from the above table that a substantial amount of State plan outlay has been devolved to the districts annually under decentralized plan. The DPC may, after finalizing the district plan, determine the rural-urban sharing of the decentralized plan outlay. Till date, DPCs have not been constituted in any district, though it is mandatory under the Constitution and the Assam Panchayat Act, 1994. Moreover, DPCs have an important role to play in the panchayati raj system since both the President and CEO of ZPs are ex-officio chairman and secretary of the DPC respectively.

3.44 The Commission, therefore, recommends that the District Planning Committees be constituted by superseding the existing SPDCs and that the entire decentralized planning process at the district level and below be entrusted to the DPCs. The State Government should determine the modalities for effecting the change.

Accounts and Audit:

3.45 A critical aspect of fiscal decentralization is to ensure transparency and accountability at all levels. For this purpose the system of accounts maintenance and audit of accounts need to be firmly established. The present position of maintenance of accounts and its audit, particularly in respect of RLBs are in a deplorable state. In most cases, the audit is in arrear for ten to fifteen years. As per information received, hardly any accounts are maintained, particularly at the GP level. As mentioned earlier, lack of information on panchayat finances, particularly, non availability of audited accounts, acted as a single biggest constraint in the Commission’s efforts in determining the award for PRIs.

3.46 In this regard, the guidelines issued by the Government of India, Ministry Finance for utilization of EFC grants envisage that the C&AG shall be responsible for exercising control and supervision over the proper maintenance of accounts and their audit for all the three tiers of PRIs and ULBs. However, the C&AG desires active participation of Local Fund Audit Wing of the State Government, particularly in auditing the PRIs at the grass root level. In view of the above, it has been decided that the audit of ZPs and 27

APs will be conducted by the C&AG and the audit of GPs will be conducted by the Director of Audit (Local Fund) of the State Government who will conduct the audit under the technical supervision and advice of the C&AG. Necessary training to the local audit staff of the Government of Assam will be provided by the C&AG. Further, it is stated that no audit fee will be charged for conducting audit of the local bodies by the C&AG.

3.47 As regards proper maintenance of accounts the FSFC recommended certain formats. It is understood that Panchayat and Rural Development Department of GOA has also prescribed certain formats. Meanwhile, C&AG have prescribed the necessary formats for maintenance of accounts by the PRIs, which is supposed to be uniform all over the country. The Commission therefore, recommends that the accounts formats prescribed by the C&AG be adopted superseding all earlier formats.

Debt Position of RLBs :

3.48 It appears from the Finance Accounts of the Government of Assam for 2001-02, compiled by the C & AG that the outstanding debt of PRIs in respect of loans availed from the State Government stood at Rs.46.40 lakhs as on March 31, 2002. In this connection, the FSFC has observed that the outstanding State Government loan against the panchayats was Rs.46.40 lakhs at the end of March 31, 1996. They further observed that this amount was disbursed to the rural local bodies by the erstwhile Local Self Government Department of Government of Assam during the period 1953-54 to 1970-71. There has been no fresh addition to the outstanding amount all these years and the same amount is being reflected in the accounts year after year. The erstwhile LSG Department has been converted to the present Panchayat & Rural Development Department. It is learnt from P & R.D. Department that there are no loan sanction and disbursement record and they are unable to identify the original loan recipient. Having considered all these aspects of the loans outstanding against the panchayats, the FSFC recommended that these loans be written off by the State Government. It appears from the present status of accounts maintained by the C & AG that this amount has not been written off as yet. The Commission, therefore, reiterates the recommendations of the FSFC to write-off the outstanding loan against the panchayats amounting to Rs. 46,40,466.00.

3.49 The Commission maintains that the PRIs, during the present transitional stage, should not go for fresh borrowing. However, once they become fully functional with gradual transfer of functions from the State Government, the need for borrowings may arise. In such a situation, borrowings by the financially sound PRIs may be considered only against viable schemes which will generate adequate returns to meet debt servicing liability. In no case, borrowings should be resorted to for meeting current expenditure requirements. While proposals for borrowings should require prior approval of the State Government, such proposals may be considered only on the basis of the project viability where Government guarantee is not required. 28

Chapter - IV

URBAN LOCAL BODIES

74th Amendment to the Constitution:

4.1 The Constitution (Seventy Fourth Amendment) Act, 1992, has made it mandatory for the state governments to constitute Municipalities. A new part, Part IX A, has been enshrined in the Constitution after Part IX of the Constitution. It deals with matters like definition, constitution of Municipalities and ward committees, reservation, disqualifications, powers and responsibilities, powers to impose taxes, all relating to the urban local bodies. Article 243 Y stipulates that the Finance Commission constituted under Article 243 I shall review the financial position of the Municipalities and make recommendations regarding distribution of resources between the State and the Municipalities, determination of taxes, duties etc. grants-in-aid to Municipalities, among other matters.

Historical background:

4.2 A peep into the history of the development of municipal government in Assam shows that prior to the introduction of statutory municipal boards there were voluntary associations in several places in Assam. Such associations were functioning in Punjab, Madras and Bengal from where it was extended to Assam. It is on record that in the year 1836, Captain Matthie, the then Collector of Kamrup, had stated that the proceeds from the town tax, which was also extended to all Europeans, should be utilized for municipal purposes. The pathetic sanitary conditions of Gauhati led to the formation of the Town Improvement Committee in 1839 with the Civil Surgeon and the Magistrate as the Members of the Committee.

4.3 However, the first attempt to form statutory Municipal Bodies in the province was made with the introduction of Act 26 of 1850 with amendments of the provisions of Act X of 1842. The Act of 1850 governed the composition, powers and functions of the Municipal Bodies. In 1853, only Gauhati Municipal Board was constituted. The Act of 1850 was followed by the District Municipal Improvement Act 1864 and the District Town Act 1868. Subsequently, the Bengal Municipal Act, 1876, was enforced in Assam in May 1878. Under this Act, the urban areas of Assam were classified as first and second class municipalities, stations and unions. Gauhati was the only first class . It was in 1923 that Assam had its own Municipal Act. This Act was subsequently replaced by the Assam Municipal Act, 1956. The Seventy Fourth Constitution Amendment Act, 1992, has caused the amendment of the 1956 Act, introducing, inter alia, the provision for sharing of resources between the State Government and the Municipalities on the basis of the recommendation of the State Finance Commission. 29

A. Urban Local Bodies (other than GMC):

Profile of Urban Local Bodies (ULBs):

4.4 The percentage of urban population in Assam as per 2001 census is 12.72%, the all India figure being 27.78%. In the 1991 Census, the rate of urbanization in Assam was 11.1% against the all India figure of 26.13%. However, the decadal growth rate of urbanization in Assam during the decade 1991-2001 was 36.24%, the all India rate being 31.13%.

4.5 The analysis of the growth of urban population in Assam for the period 1981- 2001 for all classes of towns in Assam shows that class-I towns, i.e., towns having a population of 1,00,000 and above, have registered a growth rate of 60.31%. During the period 1991-2001, Guwahati experienced the highest population growth rate of 38.28%. Silchar (23.30%), Jorhat (20.58%), (19.69%), (15.13%) and Dibrugarh (9.72%) are among some of the other towns showing a significant growth rate of urbanization.

4.6 The total area covered by the urban local bodies is 685.07 square kilometres which is 0.87% of the total geographical area of the State (78,438 square kilometres). The classification and the number of urban local bodies in the State are shown below:

Municipal Corporation … 1 (Guwahati) Municipal Boards … 28 Town Committees … 44 (excluding 2 in the two autonomous Hill districts)

4.7 The population of urban local bodies in Assam as per 2001 Census is shown in Annexure IV-1. The Guwahati Municipal Corporation (GMC) has the highest population, the number being 8,08,021. Silchar with 1,42,393, Dibrugarh with 1,22,523 and Nagaon with 1,07,471 are the other populous municipal bodies.

4.8 All health care facilities of urban local bodies are being run by the State Health Department. As a social welfare measure, GMC is also running 6 schools in different areas of the City. No ULB has any solid waste management facility.

4.9 With a view to operationalising the Directive Principles of State Policy, the 74th Constitution Amendment Act accords a Constitutional status to urban local bodies and transfers 18 subjects to the ULBs. The present status of the subjects to be transferred to the ULBs in the light of the 74th Amendment is shown in the following table: 30

Subject Present status 1. Urban planning including town planning Not transferred; with Urban Development Department 2. Regulation of land use and construction of Regulatory powers with the Revenue buildings Department; permission for building construction given by ULBs 3. Planning of economic and social development Not transferred 4. Roads & bridges Main roads and major bridges under State PWD 5. Water supply for domestic, industrial and 8 schemes transferred commercial purpose 6. Public health, sanitation, conservancy & solid Public health with the State Government; waste management sanitation, conservancy and solid waste management with Municipalities. 7. Fire service Not transferred 8. Urban forestry, protection of environment Not transferred and promotion of ecological aspects 9. Safeguarding the interest of weaker sections Not transferred of the society, including the handicapped and mentally retarded 10. Slum improvement and upgradation National Slum Development Programme implemented by the ULBs 11. Urban poverty alleviation programme ULBs implementing under the guidance and supervision of District Urban Development Agencies headed by the Deputy Commissioner 12. Provision of urban amenities and facilities Some ULBs maintaining parks, gardens such as parks, gardens, playgrounds, and playgrounds. community halls/ centres 13. Promotion of cultural, educational and Not transferred aesthetic aspects 14. Burials and burial grounds, cremation Maintained by ULBs grounds and electronic crematoriums 15. Cattle pounds, prevention of cruelty on Maintained by ULBs, leased out to animals private parties 16. Vital statistics including registration of With the Health & Family Welfare births and deaths Department 17. Public amenities including street lighting, Maintained by ULBs parking lots, bus stops and public conveniences 18. Regulation of slaughter houses and tanneries Maintained by ULBs

4.10 An official notification regarding the transfer of subjects under Schedule 12 of the Constitution is to be issued by the Urban Development Department to complete the formal procedure of such a transfer. 31

4.11 The latest position regarding the transfer of water supply schemes to ULBs as confirmed by the PHE department can be seen from the following data :

Towns where water supply was provided by Towns with water supply arrangements P.H.E.D. under rural water supply category where loan was sanctioned by Urban before declaration as town Development Department and work executed by P.H.E.D. as deposit work 1.Bilasipara 1. Nagaon 2. Chapar 2. Lakhimpur 3. Sapatgram 3. 4. 4. Badarpur 5. Udalguri 5. 6. Gohpur 6. Silchar 7. 7. North Guwahati 8. Silapathar 8. Barpeta 9. Doboka 9. Hojai 10. Bokakhat 10. 11. Sarupathar 11. Morigaon 12. Barpathar 13. 14. 15. Lala Schemes already handed over to Municipal Schemes maintained by Urban Water Boards and Town Committees Supply and Sewerage Board

1. 1. Guwahati (Zoo Road) 2. 2. Jorhat 3. 3. 4. Tangla 4. 5. 6. 7. 8. Nalbari Total : 15 + 11 + 8 + 4 = 38

Municipal Finances :

4.12 A mismatch is noticeable between the total revenue receipts and total revenue expenditures of ULBs in the State, with revenue expenditure exceeding revenue receipts. Although the total revenue expenditure has increased rapidly in recent years, most of the increase is accounted for by a rise in expenditure related to salaries and terminal benefits. The expenditures in core services appear to be not only highly inadequate, but have also shown limited growth. In the absence of reliable and up-to-date data, so local body-wise estimates of receipts and expenditure could be made.

4.13 The revenue receipts of ULBs consist primarily of own tax and non- tax revenues, transfers from the State Government, Union Finance Commission awards and funds released under Centrally Sponsored Schemes 32 and State Plan. Apart from these revenue receipts of ULBs, there are also capital receipts in the form of loans from financial institutions like HUDCO and LIC. Items of revenue expenditure consist of salaries to staff, retirement benefits, operation and maintenance (O & M), establishment expenses and so on. Capital expenditure is also incurred for the purpose of creation of assets and facilities for delivery of services.

4.14As reported by the Urban Development Department, while total revenue receipts of ULBs (other than GMC) during the period 1999-2000 to 2001-02 were Rs.1827.32 lakhs in 1999-2000, Rs.2527.74 lakhs in 2000-01 and Rs.2654.00 lakhs in 2001-02, the total revenue expenditure was Rs.2137.45 lakhs in 1999-2000, Rs.2840.22 lakhs in 2000-01 and Rs.2984.36 lakhs in 2001-02.

4.15The expenditure pattern of ULBs shows that the bulk of expenditure is on payment of salaries to staff. Following the revision of pay scales, the expenditure has gone up considerably and the burden on account of arrear dues is being carried by ULBs. The expenditure on social services (education, health, among others) has been remarkably low. On O & M, revenue expenditure rose from Rs.38.99 lakhs in 1999-2000 to Rs.51.62 lakhs in 2001-02. Given the fact that the expenditures on O and M in the past have been meager in comparison to the requirements, the outlay on O and M must be increased substantially in order to arrest the deterioration in the condition of assets of Municipal bodies and to improve their service delivery systems. The statement showing revenue receipt of municipalities and revenue expenditure of municipalities, excluding GMC, is placed at Annexure IV-2 and 2(A).

4.16 A National Institute of Public Finance and Policy (NIPFP) study in the year 2000 shows that the expenditure on operations and maintenance (O&M) accounted for only 1/5th of the total expenditure of Municipal services in 19 states including Assam. Assam’s position in respect of expenditure on core services, viz. water supply, sewerage and drainage, conservancy and sanitation, municipal roads and street lighting is as shown below:

Per capita revenue expenditure on core services 1997-1998 (in Rs.)

Water Sewerage Conservancy Municipal Street All supply & & sanitation road lighting functions drainage 2.98 7.46 12.60 24.17 2.49 81.77 [230.00 [165.07 [251.76 [304.90 [43.08 [1750.50 Maharashtra Rajasthan Himachal Himachal Maharashtra Maharashtra 0.01 Tripura] 5.41 U.P.] Assam lowest] 2.13 1.29 Bihar] Tripura] Assam lowest]

It may, however, be noted that the NIPFP data is only indicative of the status of civic amenities provided by ULBs in Assam. While it is not clear whether 33 the expenditure shown is inclusive of the expenditure incurred by the State Government as well, it is abundantly clear that Assam’s expenditure on core services is the lowest in the country which has had obvious fallout on the standard of core services expected to be delivered by ULBs.

Sources of Own Revenue:

4.17 Sections 68, 74, 89 and 148 of the Assam Municipal Act, 1956, confer the power to the Municipal Boards and Town Committees to mobilize tax and non-tax revenues. The Assam Urban Immovable Property Tax Act, 1969, also empowers the ULBs to impose urban immovable property tax at the rate of 3% of the annual value of land and buildings. The grand total of both tax and non-tax revenue is estimated at Rs.1187.94 lakhs in 1999-2000, Rs. 1357.94 lakhs in 2000-01 and Rs.1425.77 lakhs in 2001-02.

4.18 As per Sections 68, 74, 89 and 148 of the Assam Municipal Act, 1956, as amended, the Municipal Corporation has the power to levy within its limits the following taxes, fees and tolls: (1) property tax (2) water tax (3) scavenging tax (4) lighting tax (5) tax on draught animals, vessels and vehicles other than those mechanically propelled (6) tax on theatres (7) advertisement tax (8) surcharge on duty imposed by the Indian Stamp Act, 1899 (9) tax on professions, trades and callings (10) betterment tax on properties (11) tax on dogs (12) tolls on vehicles and animals entering the city (13) tax on markets (14) drainage tax (15) tax on pilgrimage (16) toll on bridges constructed by the Corporation (17) surcharge on any tax other than taxation on professions, trades and callings (18) tax on passengers and goods carried by road or inland waterways, (19) Octroi and (20) any other tax with the prior approval of the State Government.

4.19 Similarly, the Municipalities and Town Committees are vested with the power to impose taxes, fees and tolls on the following : (1) tax on holdings (2) water tax (3) lighting tax (4) latrine tax (5) drainage tax (6) tax on private markets (7) licence fee on carts, carriages and animals (8) fee on the registration of dogs and cattle (9) fees on boats (10) tolls on bridges (11) betterment fee (12) fees for setting up and maintenance of fire brigade and (13) fees for improvement of public health. With the sanction of the State Government, the Municipalities may impose any other taxes, tolls, rates or fees. As per Section 68 of the AM Act, 1956, ULBs do not have to seek the prior approval of the State Government in matters relating to the fixation of rates and determination of bases in respect of taxes and fees mentioned in Section 68(1)(A)-(m).

4.20 The basis of local taxation in the form of holding tax, water tax, lighting tax and latrine tax imposed by the ULBs on land and buildings within the limits of Municipalities under Sections 68 and 79 of the Assam Municipal Act, 1956, is the annual value of the holding. A holding means a well demarcated plot of land held under one title or agreement. The annual value of a holding is the gross annual rent expected from letting out the holding. The rates of these local taxes are fixed as a certain percentage of the annual value. 34

4.21 The assessment of local taxes is done on a quinquennial basis. An assessor is appointed by the Municipal Board/ Town Committee under section 86 of the A.M. Act, 1956, with the approval of the Government for assessment/ reassessment of the annual value of holdings and local taxes. On being required by the assessor, the owners submit returns of rent on annual value of the holdings with description of holdings within fifteen days. As per the Assam Urban Rent Control Act, 1972, the “standard rent” in relation to any house is derived from the rental value calculated on the basis of annual payment of an amount equal to seven and half percent of the aggregate amount of the estimated cost of construction and the market price of the land together with the local Municipal taxes; the monthly rent being one twelfth of the annual amount. In case the house is used as residence by the owner, the annual rateable value will be reduced by 25% of the annual value fixed on letting out basis under section 79(2) of the A.M. Act, 1956.

4.22 The actual position regarding the exercise of the taxation powers of the ULBs is that tax collection as a percentage of demand of these bodies is rather low, the average percentage figure during the last three years (1999-2000 to 2001-02) being a little over 35%. The gap between tax demand and the actual collection of taxes is indicative of the fact that there is ample scope for additional mobilization of tax revenues within the existing tax arrangement. The SSFC, however, observes that tax demand does not appear to have been fixed on the basis of rational, scientific and consistent principles across various ULBs. It would, therefore, be advisable for the State Government to formulate suitable guidelines in this regard.

Transfers from State Government :

4.23Under the existing arrangements for sharing of taxes by origin, the ULBs including GMC receive Motor Vehicles tax (30% of the tax receipt) as per decision of the State Cabinet. Statutory provisions for MV tax sharing exist only in case of GMC and not for the other ULBs. However, the Cabinet decision on the subject is uniformly applicable to all ULBs. In this connection, it is to be noted that the Assam MV Tax Act, 1936 requires the payment of only road tax. Fines, permit fees, registration fees, licence fees are to be paid as per the provision of the Central Motor Vehicles Act.

4.24The share of the M.V. tax is received by the ULBs from the Transport Department. The Transport Department works out the share of MV tax of the ULBs in each district on the basis of 30% of the actual total collection of the MV tax in the State in the previous year. The amount is first allocated to each district on the basis of its vehicle population. The share of each district is then further divided among ULBs on the basis of population. The MV tax is utilized by the ULBs specifically for the maintenance of roads.

4.25Under the existing arrangements, the grants-in-aid sanctioned and released are (a) general purpose grant (b) cash allowance to sweepers (c) special ad hoc general purpose grant (d) maintenance of PWD road side 35

drains (e) communication grant and (f) flood damage grant. Some of these grants are on paper only (e.g. cash allowance to sweepers).

4.26The grant for the maintenance of P.W.D. roads and road side drains has been nil. There were no grants for flood damage in 1999-2000 and 2000-01. While the total grant sanctioned and released in 1996-97 was Rs.454.50 lakhs, the figure dropped drastically to Rs.27.00 lakhs in 2000-01.

Finance Commission award:

4.27 The total amount awarded by the Tenth Finance Commission for the ULBs was Rs.1420.00 lakhs, while the amount released by Government of India was Rs.443.75 lakhs. The balance amount was not released as the ULBs could not make the matching contributions. The total award amount of the Eleventh Finance Commission is Rs.2154.00 lakhs. So far, an amount of Rs.435.00 lakhs have been released to the ULBs.

4.28 The inter-state allocation recommended by the Eleventh Finance Commission (2000-05) for the ULBs will be over and above the normal flow of funds to these bodies from the State Government and also the amount that would flow from the implementation of the Second State Finance Commission (SSFC)’s recommendations.

4.29 The ULBs are implementing three centrally sponsored schemes under the urban development sector. These schemes are Swarna Jayanti Shahari Rojgar Yojana (SJSRY), the National Slum Development Programme(NSDP) and Integrated Development of Small and Medium Towns (IDSMT).

General remarks:

4.30 The financial autonomy of ULBs, as envisaged in the 74th Amendment to the Constitution, can be assured only when own resources of these bodies will constitute the major source of revenue. With the growth of urbanization, urban areas will be required to accommodate increasingly larger number of people and to provide suitable living conditions to them. The challenges of growing towns and cities demand, inter alia, sound financial management, efficient system for collection of revenues, cost effective civic amenities, equity and efficiency in delivery of services. Given these, the constitutional status accorded to ULBs can be expected to strengthen democracy at the local level.

B. Guwahati Municipal Corporation (GMC):

4.31 Constituted in accordance with the Guwahati Municipal Corporation Act, 1969, the Guwahati Municipal Corporation is the only such organization in the entire North East. GMC has come into being with effect from 1973.

4.32 The total area of GMC is 216 square kilometres. With the mighty river Brahmaputra to its north, the seat of pilgrimage Basistha to the south, Bagharbori and the Cantonment area to the east and the sprawling Boragaon and Jalukbari to the west, the total population covered by GMC is 8,08,021, 36 the male population being 4,41,347 and the female being 3,66,674. The gender ratio is 831 females per thousand males. Since independence, the growth of population in Guwahati has been remarkably rapid. The table showing the growth of population in Guwahati is given below:

Year Population 1891 8394 1901 11661 1911 13481 1921 16580 1931 21797 1941 29009 1951 43615 1961 100707 1971 258466 1991 584342 2001 808021 (N.B. No census was conducted in Assam in 1981)

The literacy rate in GMC area is 86.89%, the male literacy figure being 90.21% and the female 82.87%.

4.33 As per the GMC Act, 1971, the total number of wards of GMC shall not exceed 60. One representative is elected directly by the people from each of the 60 wards into which the City has been divided. In case there is no representative from among the scheduled tribes and scheduled castes in GMC, the State Government has the power to nominate two members from among these two communities. With a view to ensuring smooth conduct of municipal administration, five Standing Committees have been constituted. The Committees are (i) Finance Committee, (ii) Education and Development Committee, (iii) Public Health and Water Supply Committee, (iv) Taxation, Market and Business Committee, and (v) Judicial Committee. It is learnt that these committees have not been meeting regularly.

GMC Finances:

4.34 The statement of revenue expenditure and receipts of GMC for the period 1996-97 to 2000-01 are in Annexures IV-3 and 3(A). The statement shows that GMC’s financial condition is indeed precarious and calls for urgent remedial measures.

4.35. About 90% of GMC’s income is spent on salaries, terminal benefits and other establishment expenses, leaving only about 10% for maintenance and developmental works.

4.36 GMC has adopted State Government pay scales. In fact, it has revised the pay scales of its employees with effect from January 1, 1996 as per the State Government Revision of Pay Rules, 1998. The number of sanctioned posts in GMC is 3476, excluding the Commissioner. 37

4.37 The total number of employees due to retire over the period 2002-2006 is reported to be 209. Although this will lower the salary bill, there will be an outgo of about Rs.389.76 lakhs on account of terminal benefits.

4.38 The liabilities of GMC under salary head including Contributory Provident Fund (CPF), arrear pay and allowances, leave encashment, gratuity and group insurance are shown in Annexure IV-4.

Sources of revenue and their present status:

4.39 Taxation powers of GMC are given in Part IV (Chapters XI – XXI) of GMC Act, 1971.

4.40 There are four components of GMC property tax. These are (a) general property tax, (b) water tax, (c) scavenging tax, and (d) lighting tax. GMC property tax demand is made quarterly. Additionally, urban immovable property tax is collected annually as per Section 3 of Assam Urban Immovable Property Tax Act, 1969. GMC is collecting only around Rs. 7.00 crores of property tax annually against the demand of Rs.15.00 crores. The Second State Finance Commission (SSFC) has received reports of a large number of cases of buildings coming up without permission leading to evasion of property tax. Property tax collections, in case of buildings assessed has also been irregular. As far as the taxation of Central and State Government property is concerned, it is restricted by Articles 285 and 289 of the Constitution, which states that taxes cannot be imposed by ULBs on such properties. Under the circumstances, GMC and other ULBs may levy service charges on these properties to augment their resources as recommended by the Eleventh Finance Commission.

4.41 Under Section 150 of the GMC Act, 1971 and the subsequent bye-laws relating to Assessment List and Property Tax, 1977, property taxes are fixed on the annual rateable value (ARV). ARV is the annual rent at which such building or buildings might reasonably be expected to be let out. The ARV is equal to 7.5% of the total value of land and cost of construction of the building. Deduction of 10% of ARV shall be allowed for annual repair and maintenance in respect of all categories and types of buildings. Rebate of 25% of the ARV is allowed if the building is exclusively used for residential purpose. The land area not covered by the plinth area of the house shall be considered as vacant land. Along with the ARV of the floors, 5% of the land valuation of vacant land shall be taken into account to arrive at the grand total of ARV. In view of the rise in prices, hike in salary of the staff, sharp increase in the prices of road materials and a quantum jump in land value in Guwahati, increase in property tax is necessary and desirable.

4.42 The SSFC is favourably disposed towards GMC’s proposed reform in property tax fixation by replacing the ARV by the Unit Area Method (UAM), also known as the Patna model. The UAM has been approved by the Supreme Court of India. Gujarat, Madhya Pradesh, Karnataka, Bihar, Uttar Pradesh and Tamil Nadu, among others, are adopting this new model. Under UAM, the disparity in assessment of similar property is removed, the scope 38 for subjectivity and discretion of the tax inspectors is reduced and property tax demand is expected to grow, if estimated correctly. It is also easily amenable to periodic revision. Under this alternative method, the basic tax is related to plinth area/ carpet area. Location, type and use of buildings constitute the three basic elements of UAM. Location wise, buildings may be classified into (i) buildings on principal main road, (ii) buildings on main road, and (iii) buildings on other roads. The types of buildings may be (i) pucca building with RCC roof, (ii) pucca building with asbestos or corrugated sheets, and (iii) other buildings. In assessing the tax, the use of the building should be considered, which can be (i) commercial or industrial (ii) residential or (iii) others. On the basis of all the three key elements of UAM i.e. location of buildings, type of buildings and use of buildings, a reasonable tax rate per square foot may be worked out. For this purpose, the SSFC suggests that an Expert Committee be set up by the State Government to go into the details of the proposal and determine the tax rate under UAM, keeping in view the interest of both the parties - the tax payers and GMC. The essential point is that this method will result in more objectivity, transparency and greater yield. The SSFC suggests that the UAM may be extended to other ULBs, apart from GMC.

4.43 Under the Assam Immovable Property Tax Act, 1969, urban immovable property tax is being collected by GMC as well as Municipal Boards and Town Committees. This tax was previously being realized by the State Government as per the provision of the Assam Immovable Property Tax Act, 1963 and the net collection were passed on as grants to the ULBs. With the introduction of AM Act of 1969, the ULBs were authorized to assess and collect the tax themselves. Presently, this tax is being collected @ 3% of the ARV of the land and buildings. It would be pertinent to point out that the property tax and holding tax being collected by the ULBs is realized @7.5% of the ARV of land and buildings. Essentially, the tax base, viz land and property, as well as the procedure for tax assessment is the same in both cases. The authorities for the assessment and collection of the two taxes are also the same. Under the circumstances, this Commission fees that it would be logical to merge the Urban Immovable Property Tax with the property and holding tax presently being collected under provisions of GMC act and AM Act respectively as this will lead to a simplification of procedures and avoid unnecessary duplication of efforts leading to savings in cost and time.

4.44 Another source of revenue is building permission. The permission for the construction of houses is granted by both Guwahati Metropolitan Development Authority (GMDA) and Guwahati Municipal Corporation on periodic patta land only. The SSFC is of the view that annual patta land should be converted into periodic patta land and, at the same time, the Government should take a decision on illegal and unauthorized constructions on Government khas, ceiling surplus and reserve land. Pending that, GMC should be allowed to collect property tax on a provisional basis from annual patta land and encroached Government land.

4.45 The SSFC strongly feels that the presence of dual authority in granting permission for building construction encourages violation of the Master Plan. GMC is to be the sole authority in matters of granting such 39 permission and unauthorized construction without GMC’s permission should be penalized.

4.46 Guwahati Municipal Corporation has three types of markets – auctioned markets, rented markets and private markets. There are 10 auctioned markets. The total revenue from auctioned markets is expected to be about Rs.73,84,769.00 for the year 2003-04. The number of rented markets is 8. The total annual demand from these markets is Rs.4116768.00 for the year 2003-04. There are also 9 private markets from whom GMC charges monthly scavenging fees and realises fines from the proprietors/ land owners of such markets.

4.47 Vehicle entry fee collection centres (check posts) had, in the past, contributed approximately 50% of the total revenue receipts of GMC. Four check posts were set up in exercise of the powers conferred by Section 416- A(9) of the Guwahati Municipal Corporation Act, 1969 and Bye-Laws 1976. Three parking places for commercial vehicles were set up on the basis of GMC Byelaws 1996 and Byelaws 1997. The check gates were at Saraighat, Khanamukh, Khanapara and Narengi. The parking places were at National Highway 37, Jalukbari and Garpandu. The total amount of fees collected from the check gates and parking places during the period 1998-99 to 2002-03 is shown in Annexure IV-5. The Government has by order No.GDD/ 95/2002/24 dated 12th March, 2003, discontinued these collection centres and parking places, except Garpandu, which is being operated by GMC itself.

4.48 Under tax on professions, trades and callings, any person who carries on any profession, trade or calling indicated in the Fourth Schedule of the GMC Act, 1971, shall have to take out a trade licence annually.

4.49 In this Commission’s assessment, there is considerable scope to increase revenue collection under the head of trade licence fees. Currently, collections of trade licence fees is hampered on account of factors such as non-receipt of no objection certificate (NOC) from concerned land owners and the ambiguous status of businesses being undertaken from premises on encroached government land. The Commission is of the opinion that provisional trade licences may be issued to and fees under this head may be collected from all persons or parties engaged in businesses listed in the Fourth Schedule without prejudice to receipt of NOC from land owners or government decision regarding the disposal of encroachment cases.

4.50 Apart from the above mentioned taxes, GMC is to impose taxes as per the Act on theatres, theatrical performances and other shows for public amusement, a tax on advertisement other than advertisements published in newspapers, a tax on dogs kept within the city, a tax on pilgrims, octroi and “any other tax with the prior approval of the State Government.”

4.51 During the financial years 1997-98 to 2001-02, GMC has received grants and loans from the Government totalling Rs.2340.37 lakhs.

Borrowings and other liabilities: 40

4.52 GMC has taken loans from HUDCO from time to time for the purposes of providing housing facilities for its employees, building new markets, improving roads, improving water supply facilities and providing community toilet complexes. However, in view of its precarious financial position, GMC has defaulted in its loan repayment to HUDCO. The total loan liabilities as on December 31, 2002 was Rs.31.53 crores, comprising Rs.10.10 crores as loan principal, Rs.11.00 crores simple interest and Rs.10.33 crores compound interest. GMC may consider negotiating a one time settlement with HUDCO in association with the State Government. Employees’ CPF, gratuity, leave encashment dues are also in the nature of borrowings as there are huge unpaid liabilities on this account.

4.53 Borrowings by financially sound ULBs can be a legitimate source of funding in case of income generating assets or self-liquidating proposals. Only viable proposals for the creation of permanent assets or facilities may be considered for debt financing, subject to the condition that ULBs are able to service the loan repayments from their own sources. In no case, borrowings are to be resorted to for meeting the current expenditure requirements of ULBs. While proposals for borrowings must require the prior approval of the State Government, such proposals may be considered only on the basis of project viability where Government guarantee is not required.

4.54 The total liabilities of the ULBs covering salaries, revised pay, DA, CPF, Assam State Electricity Board (ASEB) dues, State Government loans and HUDCO loans are reported to be Rs.14.20 crores as shown at Annexure IV-6. Liability towards payment of electricity dues to ASEB in itself explains why the liabilities are so high.

General remarks:

4.55 Guwahati is not only the capital city of Assam, it is also the gateway to the North East. Situated amidst picturesque surroundings and not too far away from India’s international borders, Guwahati holds the key to the infrastructural and economic development of the North East. The planned and healthy growth of Guwahati is capable of imparting considerable benefits to the North Eastern States. The city is growing by the day in terms of area, population, vehicles, trade and commerce and similar such parameters of urbanization and growth. Naturally, the demand for civic amenities has increased manifold. An archaic, cumbersome, time consuming core services delivery system will naturally crumble under heavy pressure. The solution lies in the concerted effort by all concerned, including Government, GMC, citizens and the media. Community participation in a number of vital areas like neighbourhood sanitation, park management, street light management, garbage disposal and the like will definitely go a long way in ensuring the emergence of the new city of Guwahati – healthy, planned, disciplined, and free from the ‘vicious cycle’ of poor finances, low investments, poor delivery of services and low cost recoveries.

Additional resource mobilization: 41

4.56 As per information received from the Directorate of Municipal Administration, Assam, it has been seen that there is a yawning gap between demand and collection of tax of the municipal bodies and town committees of the State. The data relating to the demand and collection of tax has been placed at Annexure IV-7. The total tax collection of 73 ULBs, including GMC, comes to Rs.2082.66 lakhs in 2001-02. The total demand was Rs.3873.13 lakhs, tax collection being 53.78% of total demand. The high percentage of unrealized tax collections shows that there is considerable scope for gearing up the tax administration. If necessary, ULBs may consider engaging tax collectors on commission basis. It is also to be noted that the tax demand figures do not appear to have been based on proper and rational principles.

4.57 The decision of GMC to raise the property tax by about three times has been kept in abeyance. There is, however, a need to revise this tax taking into account the financial position of GMC. The enhanced rate of property tax which is applicable to new holdings should also be extended to existing holdings. This together with the adoption of Unit Area Method (UAM) should double the collection of property tax. The SSFC reiterates the recommendation of the First State Finance Commission for periodic revision in assessment of property tax every five years.

4.58 30% of the total land area in Guwahati is covered by annual patta land, khas land and ceiling surplus land. No property taxes are being imposed by GMC on these categories of land as yet, although civic services are being provided by GMC in these areas. Since houses on annual patta and Government lands have been constructed without any building permission, GMC has lost revenues on this account also. The Commission recommends that annual patta land be converted to periodic patta land and that the State Government take an early decision regarding the regularization or otherwise of the illegal constructions on Government land. Pending these actions at the State Government level, GMC may be authorized to impose and collect property taxes with penalties as admissible under GMC Act from the owner of such unauthorized buildings. The imposition of taxes on these lands by GMC will reportedly yield about Rs.7.00 crores annually. The Commission recommends that similar actions may also be taken in respect of other ULBs.

4.59 The undervaluation of urban land has had a negative impact on property tax collections. The valuation of urban land in different urban areas should be done realistically on the basis of prevailing market prices. With the relentless increase in land prices, the valuation of land must be reassessed periodically, preferably at least once every three years by the Deputy Commissioner along with the computerization of land records and the Sub- Registrar’s records. Property tax collections have also suffered due to delays in reassessment of property values. The Commission, therefore, recommends expeditious engagement of assessors so as to ensure timely completion of property tax reassessment.

4.60 There are several avenues through which tax payers can secure exemptions/ concessions in the property tax payable leading to loss of municipal revenues. Sections 68 and 92 of Assam Municipal Act, 1956 provide scope to municipal bodies to exempt any holding used for the 42 purpose of public charity from assessment of municipal taxes and to reduce or remit taxes on the grounds of excessive hardship. While such steps are welcome on humanitarian grounds, the misuse of this power by the ULBs leads to unnecessary revenue loss. In this connection, it will be pertinent to point out that Section 148 of the GMC Act, 1971, allows GMC to consider exemption only in case of buildings and lands belonging to central government, religious and charitable institutions, and owner occupied properties subject to the condition that rental value does not exceed Rs. 20.00 per month. This Commission recommends that the AM Act, 1956 may be amended suitably so as to incorporate the above mentioned provisions of the GMC Act, 1971, regarding powers of exemption.

4.61 Under Section 152 of the GMC Act, 1971, the Commissioner GMC may, whenever required, fix special rates for scavenging charges to be paid in respect of any hotel or club or any other large premises. The amount of the scavenging charge is to be fixed with reference to the cost or the probable cost of the collection, removal and disposal of garbage from the premises as mentioned. The Commission recommends that the base for levying special service charges be enlarged and such charges be imposed, among others, on hotels, restaurants, private hospitals and nursing homes, cinema halls, residential private education institutions and private markets as these commercial establishments are putting considerable pressure on civic facilities being provided by GMC. Accordingly, this Commission recommends suitable amendment of Section 148 of GMC Act 1991. AM Act 1956, may also be similarly amended to provide scope to other ULBs to adopt special rates for scavenging charges.

4.62 The enhancement of the rate of trade licence fee realized by ULBs is expected to add to their resources substantially. However, apart from GMC other urban local bodies have not revised this fee since 1991 and the proposal for such a revision is pending with the Government. GMC has issued Notifications on January 9, 2001 and November 28, 2001 increasing the trade licence fee by five times. This increase in trade licence fees is to be implemented in two phases. In the first phase, i.e, during 2001-02 and 2002-03, the trade licence fees were increased by three times the original rates. In the second phase starting from April 1, 2003, the full increase in trade licence fees amounting to five times the original rate is being implemented. The Commission recommends that other ULBs may also be allowed to revise the trade licence fee rates every three years in order to augment their resources and these bodies shall also be given the freedom to determine the rates and bases of trade licence fees.

4.63 Trades presently listed in the Fourth Schedule under section 180 of the GMC Act, 1971, do not include many new trade which have come up in recent years. The Commissions observes that private hostel, marriage hall, audio and video cassette production centres, computer centers, cyber cafés, beauty parlours, real estate developers and light are doing brisk business without having to pay any trade licence fee. The SSFC recommends that all such new trades should be included in 43

the Fourth Schedule so that they come within the trade licence fee net of GMC. Similar action may also be taken in case of other ULBs.

4.64 Under Section 178 of the GMC Act, 1971, GMC is empowered to levy surcharge on stamp duty. Similarly, under Section 89 of Assam Municipal Act, 1956, municipalities also have the power to levy surcharge on stamp duty. The Commission, however, finds that ULBs have not exercised this power properly and surcharge, collected, if any, is being deposited in the State Exchequer. The power to impose and collect surcharge is an inherent taxation power of GMC as well as ULBs. This is a potentially buoyant source of revenue which should be tapped by all ULBs. The SSFC recommends that the State Government should facilitate the collection of surcharge by GMC and other local bodies by streamlining the procedure for such collection. As of now, GMC can collect 2% and the other ULBs 1 % surcharge on sale, gift, and mortgage of land. Although this rate appears to be in order, GMC and ULBs should be given the power to revise the rates.

4.65 In Guwahati and elsewhere unauthorized markets have mushroomed and unauthorized vendors have set up shops virtually every where. The SSFC is of the opinion that apart from imposing fines on unauthorized vendors, GMC and other ULBs should develop proper markets and encourage the vendors to sell their products in such markets. Such an initiative will not only help develop critical market infrastructure, but will also plug leakages in the collection of revenues. As funds are a major constraint in the development of market facilities, ULBs may consider development of these markets with private sector participation or taking up self-financing schemes.

4.66 There are several ongoing unfinished works in many urban areas of the State like the construction of the Fancy Bazar market in Guwahati, which, if completed expeditiously, will yield revenue to the local bodies. As the paucity of fund is an important factor holding up the completion of these works, the SSFC strongly recommends that GMC and other concerned ULBs complete these unfinished works at the earliest, if necessary, with financial assistance from the Government. This will not only prevent further cost escalation, but also further loss of revenues.

4.67 Rent is being collected by GMC and other ULBs from shops or markets owned by them. It is reported that the shops and markets are leased to the private parties through the sealed tender system. In this connection, the SSFC suggests that the lease rent should be revised at least once every three years with a minimum escalation of 15%.

4.68 Article 285 (1) of the Constitution of India does not authorise the local bodies to impose any tax on the properties of the Central Government. Properties of State Government also enjoy similar benefits under Article 289 in so far as it exempts state’s property and income from union taxation, with some exceptions. This issue of imposing taxes on Central and State Government properties by ULBs has been examined by the Eleventh Finance Commission in detail. The EFC is of the view that all properties located in 44 rural and urban areas enjoy the benefit of civic services and, therefore, the properties of the State and Central Governments should be subject to the levy of user charges.

4.69 Improvement in the system of tax collection has been a major area of concern for the Commission. The Commission has had several rounds of discussion with the officials of GMC and Urban Development Department regarding this issue. Based on these discussions, the Commission suggests that the following measures may be taken to improve the system of tax collection and to check tax evasion: (a) To allow the payee to pay their tax through post office or commercial banks as it is done in case of electricity dues or telephone dues. (b) To introduce systems of rebate for payment within due date as it is done in case of telephone and electricity dues. (c) To introduce surcharge for payment after due date. (d) Computerized tax billing and collection system to be introduced. (e) Requiring municipal tax clearance certificate for obtaining various type of licences, telephone connections etc.

Unlike direct or indirect taxation, there is not much scope for evasion of Municipal taxes like property tax and trade licence fees. Proper assessment of holdings, monitoring of tax collection and the drive for realization of arrears will be of help to the authorities in mobilizing additional resources.

Expenditure management:

4.70 The entire exercise of resource mobilization by the ULBs is bound to be defeated, until and unless the ULBs plan their expenditure rationally. In expenditure planning, proper supervision to ensure cost efficiency and to plug the wastage and misuse assumes tremendous importance.

4.71 Most ULBs including GMC are highly overstaffed. In fact, most of them are not in a position to meet the high establishment costs from their own revenues. To a large extent, the scenario is on account of the free hand that the ULBs have been enjoying in making fresh appointments. The Commission, therefore, strongly recommends the power of ULBs to appoint staff as per Section 50 of A.M. Act, 1956 is subject to appropriate restrictions.

4.72 As noted above, most ULBs have excess manpower. This is because no staffing pattern has been prescribed for the ULBs. In order to rationalize the staffing of ULBs and to curtail their establishment costs, the Commission underlines the need to determine appropriate staffing pattern or norms for all ULBs depending on their size and requirements. While fixing the norms, the Government may take into account technological advances like the availability of computers and information technology and the resultant changes in the work environment. The Government may prepare a VRS for 45 employees of ULBs and seek funding for the same from the Twelfth Finance Commission. Most ULBs being over staffed, the question of fresh appointments should not arise. The statement showing the number of employees of ULBs, category-wise, indicating the scale of pay, consolidated pay wherever applicable is placed at Annexure IV-8.

4.73 Most of the ULBs have adopted the State Government revised scales of pay as given in Revision of Pay Rules, 1998. However, the arrear dues of the employees of the revised scale with effect from January 1, 1996, could not be released on account of fund constraints. The Commission suggests the issue of settlement of pay liabilities may be placed before the Twelfth Finance Commission.

4.74 The Commission has taken note of the fact that there are differences between the employees of the State Government and the employees of ULBs in respect of level of government, educational qualification and the nature of duties and responsibilities. Hence, the Commission recommends that a separate pay structure should be framed in case of ULB employees in consultation with ULBs which, perforce, has to be based on fiscal capacity of ULBs which have been entrusted with wide-ranging revenue powers.

4.75 Service rules and rules relating to Provident Fund, Gratuity etc. for the employees of the ULBs are conspicuous by their absence. This has led to anomalies in recruitment, promotion, misutilisation of P.F. money etc., apart from providing scope for excess appointments which not only hurts the finance of the ULBs but also acts as a demotivating factor for the ULBs employees. The State Government ought to take up this matter on a priority basis.

4.76 The ULBs are to pay a huge amount of electricity dues to the ASEB. As on March 31, 2002, the principal amount of such dues was Rs.4424.59 lakhs and the surcharge was Rs.6721.06 lakhs. The payment of these dues by the ULBs has been long overdue. The State Government may examine the feasibility of introducing a scheme for securitization of dues wherein ASEB agrees to waive at least some part of the surcharge dues. The State Government may take over the liabilities of the ULBs by issuing bonds to financial institutions. However, the current liabilities of the ULBs are to be met by the ULBs themselves. The SSFC feels that the additional liabilities that the State will have to take over on account of the scheme may be projected before the Twelfth Finance Commission.

4.77 In the face of the resource crunch and also the lack of adequate administrative capacity, ULBs may put greater stress on community participation to improve the level of civic amenities. Accordingly, park management committees, neighbourhood sanitation committees, among others, may be constituted which will ensure continuous supervision sans absenteeism of employees. Community participation will ensure cost effectiveness and also raise the level of civic consciousness.

4.78 The Guwahati Development Department is the controlling department for GMC. However, the Urban Development Department and 46 the PWD and other line departments also take up measures within the GMC area without any intimation to GMC. All schemes relating to the development of Guwahati should be in the knowledge of and also subject to the approval of GMC. Lack of coordination among the concerned agencies, inordinate delays in giving approval to schemes etc. are hindrances to the smooth and satisfactory functioning of GMC. In order to improve planning, coordination and implementation of schemes in urban areas, the Metropolitan Planning Boards, as envisaged in the Constitution should be set up without further delay.

Audit & Accounts:

4.79 In most of the cases, the local audit has not been carried out for about two decades now and wherever it has been done, the problem of unsettled audit objections loom large and the task becomes stupendous for the local audit team to complete. The accounts of GMC have not been audited for the last 16 to 17 years. There is no way to ascertain the accuracy of accounts. The recent audit inspection reports of some ULBs for the period 2000-02 have brought to light the poor level of maintenance of accounts by local bodies.

4.80 As per recommendation of the Eleventh Finance Commission, the accounts format for all ULBs will be the one as suggested by Comptroller and Auditor General of India and which the Accountant General, Assam, etc., will have to follow. As such, required amendments in ULB Act concerning audit and accounts are to be brought in. To illustrate, Chapter X of GMC Act, 1971, calls for a thorough revision. The present single entry system is to be replaced by double entry system on accrual basis. The SSFC suggests that in case the audit staff appears to be insufficient compared to the task at hand, excess staff from other related departments may be redeployed after imparting required training to the personnel.

4.81 The need for capacity building and training of municipal officials in the light of the new functions assigned to them under the Twelfth Schedule can hardly be overemphasized. The training module must include subjects like accounts procedure and methodology of preparing proposal for seeking loans including loans and assistance from international funding agencies, services delivery, imposition of user charges, assessment of taxes and computerization.

Creation of a database :

4.82 The single most important constraint faced by the Second State Finance Commission in the preparation of this Report has been the non- availability of data both at the State and local levels. Data, wherever available, is also mostly un audited. Out of a total number of 73 urban bodies, replies to questionnaires issued by the Finance Commission have come only from 32 bodies out of which again in 16 such bodies, the accounts are yet to be audited. In most of the cases, the Commission has been compelled to make do with district level data. Creation of a data base is of utmost importance. Monitoring and projection are next to impossible 47 without a data base. For the creation of a database for ULBs the items which may be considered, among others, are:

Demographic Size of population, density of population, SC/ST population, slum population etc. Economic and Income level, sources of revenue- infrastructural internal and external, liabilities, length of roads, street lamps, water supplied, waste collected, parks, etc.

Administrative Staffing pattern, tax administration etc., Reformative Reform measures introduced since 1991 Public relations Means of communication with the public

4.83 Maintenance of Community assets and other core civic amenities are no less important than their creation. While the capital cost of the assets would be met from funds channelised through various central and state Government schemes, the maintenance cost is to be met by ULBs from their own revenues. EFC grants which are not meant for meeting revenue expenditure of ULBs can be utilized for operation and maintenance of community assets. The expenditure requirement on account of O and M amount which is outside the period covered by EFC award may be placed before the Twelfth Finance Commission.

4.84 It is well nigh impossible to arrive at any meaningful estimate of annual requirements for operation and maintenance of assets as no relevant data is available including data on number and types of assets created and cost of depreciation. Lack of maintenance of community assets will entail eventual capital loss which the ULBs can ill afford, given their difficult financial position. Under these circumstances, the Commission recommends that ULBs maintain a Register of Assets showing all the relevant details.

4.85 The assets required to be maintained by ULBs are smaller in size and dimension as compared to those maintained by the State Government. Hence, the same set of norms applied for maintenance of assets of the State Government will not be appropriate in case of ULBs too. The Commission recommends that the State Government should enlist the services of technical experts to evolve appropriate norms of maintenance of assets held by ULBs.

4.86 The SSFC cannot agree more to the proposal put up by various State Finance Commissions that a permanent cell of the SFC for continuous updating, processing and monitoring of data be created to retrieve data as and when required. This cell may be attached to the Urban Development (Municipal Administration) Department of the State 48

Government and also to the office of the Directorate of Economics and Statistics at the district level. The lack of such a data base also explains why the Action Taken Report on the FSFC was not available within 6 months time as required for the SSFC to consider. It is noteworthy that the Eleventh Finance Commission has earmarked an amount of Rs.200 crore for all the states for the creation of the data base. The provision for Assam is Rs.222.80 lakhs for both urban and local bodies. 48

Chapter – V

REVIEW OF STATE FINANCES

Existing Fiscal Scenario:

5.1 The Government of Assam has been passing through a severe financial crisis since the last decade. Virtually every year, revenue expenditures have outstripped revenue receipts, resulting in burgeoning revenue and fiscal deficits and acute cash flow problems.

5.2 As a matter of fact, after 1998-99 there has been an alarming deterioration in the fiscal health of the State, as reflected by the revenue and fiscal deficits, with a surplus of Rs.287.10 crores in the revenue account in 1997-98 giving way to a huge deficit of Rs.1004.73 crores in 1999-2000, not to speak of a steep increase in the fiscal deficit from Rs.168.87 crores to Rs.1605.82 over the same period. The deepening fiscal crisis of Government of Assam is also reflected by the steady rise in fiscal deficit as a proportion of GSDP, which rose from 0.62% of GSDP in 1997-98 to 6.87% in 2002-03(RE). Even more disturbing is the high proportion of revenue deficits, which on an average accounted for about 56% of the total fiscal deficit over the period 1999-2000 to 2001-2002 and indicated that borrowings were being used to largely finance revenue expenditure rather than the creation of capital assets.

5.3 These crippling deficits have occurred despite a significant improvement in the state’s own tax revenues which rose from Rs. 982.56 crores in 1998–99 to Rs.1819.45 crores (RE) in 2002-03. During the same period non tax revenues increased from Rs.451.97 crores to Rs.750.28 crores (RE) largely on account of increased oil royalty collections. On the other hand, revenue expenditures shot up, soaring from 4416.34 crores in 1998-99 to Rs.8888.80 crores (RE) in 2002-03. Undoubtedly, to a very large extent the present crisis is the direct outcome of the rampant growth in revenue expenditure.

5.4 An examination of the decadal growth rates of revenue receipts and expenditures reveals that although the compound annual growth rate of revenue receipts over the period 1990-91 to 1999-2000 was 11.78%, revenue expenditures mounted inexorably at the rate of 12.72% during this period. A component-wise study of revenue receipts shows the compound annual growth rates in respect of the state’s own tax revenues, non tax revenues, and central transfers were 12.63%, 5.37% and 12.33% respectively.

5.5 The principal factors responsible for the burgeoning revenue expenditure are :

(i) Relentless increase in expenditure on salaries, wages and pensions, mainly on account of pay revision and increase in dearness allowance and dearness relief. Expenditure on this account which was to the tune of Rs.2436 crores in 49 1997-98 jumped to Rs.4154.75 crores in 1999-2000, and is projected to rise to Rs.51931.14 crores (BE) in 2003-04.

(ii) Growing debt servicing burden on account of a significant increase in borrowings, mostly to meet revenue expenditure requirements. Interest payments which were of the order of Rs.638.93 crores in 1997-98 rose to Rs.1061.99 crores to 2001-02 and are expected to go up to Rs.1737.24 crores (BE) during 2003-04.

(iii) High level of financial support to public sector undertakings necessitated by their inability to meet their current obligations and by their continuing defaults on government guaranteed loans and bonds and on the repayment of their overdues to central public sector undertakings.

5.6 On the other hand, the primary reasons for the shortfall in revenue receipts are :

(i) Failure of state’s own revenues, particularly non tax revenues (other than oil royalty), to achieve accelerated growth rates.

(ii) Sluggish growth in central transfers to the State in recent years on account of in the following :

(a) Significant shortfall in central tax devolutions. During 1995-2000 central transfers by way of share of central taxes fell short by Rs.675.73 crores as against the amounts projected by the Tenth Finance Commission. During 2000-01, 2001-02, and 2002-03, there were shortfalls in central tax devolutions amounting to Rs.92.94 crores, Rs.339.56 crores and Rs.599.95 crores respectively.

(b) Sharp decline in the deficit grant awarded by the Eleventh Finance Commission (EFC). During the Tenth Finance Commission award period, the State Government was awarded Rs.712.03 crores as deficit grant. However, the Eleventh Finance Commission (EFC) drastically curtailed this grant to just Rs.110.68 crores over the five year period 2000-05, with the entire grant coming to the State in the year 2000-01.

Debt and Contingent Liabilities :

5.7 The State Government’s rising debt is a matter of grave concern. Incremental borrowings to fund revenue expenditures are primarily 50 responsible for the State Government’s heavy debt servicing obligations and have directly contributed to the increase in the already sizeable revenue deficits. Consequently, the outstanding debt of the Government of Assam which was estimated at Rs.6083.87 crores as on April 1, 1998, rose to Rs. 10067.02 as on April 1, 2001 and to Rs.13826.22 crores as on April 1, 2003. The bulk of the loans outstanding were accounted for by loans from the central government, which constituted 45% of the total loan outstanding as on April 1,2003. On the other hand, market borrowings accounted for 28% of the total outstanding debt. That the present high level of debt is unsustainable is brought out by the fact that the debt - GSDP ratio has climbed to 36.76% in 2001-02 from 26.23% in 1998-99.

5.8 The contingent liabilities of the State Government, comprising of government guaranteed loans and bonds availed by the State Government public sector undertakings, local bodies, co-operative institutions have also cast a shadow on the State’s finances because of the continuing defaults by the borrowing institutions. As most of the PSUs and other borrowing institutions have been unable to service their debt liabilities, the liability of repayment of principal and interest has eventually almost entirely fallen on the State Government as guarantor. Since most government guaranteed loans are long overdue, the State Government is now having to contend with invocations of government guarantee and is also embroiled in litigation against banks and financial institutions over guaranteed dues. Consequently, the State Government has been constrained to initiate negotiations for one time settlement of such guaranteed loan dues with several banks and financial institutions. As on April 1, 2002, the total guarantees outstanding is estimated to be Rs.1853.77 crores, with Rs.1124.63 crores outstanding against loan principals and Rs.729.14 crores against interest.

Ways and Means :

5.9 The continuing fiscal crisis has had a severe fall out on the cash flows of the State Government, compelling it to rely heavily on the ways and means and overdraft facility of the Reserve Bank of India. With the State Government slipping into overdraft repeatedly and payments on the State Government’s account being suspended by the Reserve Bank of India virtually every month, the ways and means problem has adversely affected the normal functioning of the Government. In fact, the State Government was on overdraft for as many as 294 days during 2000-01, out of which payments on the State Government’s account were suspended by the RBI for 175 days. During 2001-02 and 2002-03, the State Government was on overdraft for 312 and 255 days respectively, out of which payments were suspended for 174 and 154 days respectively. Consequently, payments of salaries and pension have often been delayed, not to speak of frequent and long interruptions in the flow of funds to developmental programmes and other essential activities. During 2002-03, pressure on the State Government’s ways and means eased somewhat, largely due to the receipt of additional market borrowings of Rs.232.37 crores and medium term loan of Rs.465.00 crores from Government of India. 51 Fiscal Reforms :

5.10 The continuing fiscal crisis resulting from severe structural imbalances has prompted the State Government to undertake a programme of fiscal consolidation and related structural adjustments. In fact, the Government of Assam finalized a fiscal reforms programme in consultation with Government of India on January 13, 2000. The broad features of the fiscal reforms programme are listed below:

(i) Maintenance of non plan non salary revenue expenditure at 1998-99 actuals;

(ii) Ban on the taking over of new private institutions in education and other areas;

(iii) Rationalisation of manpower in Government through the abolition of non essential vacant posts and redeployment of surplus manpower;

(iv) Tax reforms including the introduction of entry tax, review of tax concessions to industries, improvement in tax compliance and rationalization of sales tax;

(v) Improvement in cost recovery by revising user charges in education, irrigation, water supply schemes and industrial estates;

(vi) Power sector reforms including the constitution of a State Electricity Regulatory Commission;

(vii) Reform of Public sector undertakings including introduction of VRS and leasing of PSUs.

5.11 In pursuance of the recommendations of the Eleventh Finance Commission (EFC) and the guidelines framed by the Ministry of Finance, Government of India in this regard, the Government of Assam prepared, a Medium Term Fiscal Reforms Programme (MTFRP) to attain fiscal balance and stabilization in consultation with the Government of India. This initiative of the State Government culminated in the signing of a Memorandum of Undertaking (MoU) with the Central Government on March 26, 2003. The key performance indicator as detailed in the MoU is the ratio of revenue deficit to revenue receipts, which is to be reduced by five percentage points every year from an estimated ( - ) 14.54% in 2000-01 to (-) 0.84% in 2004-05. To achieve this target, the MoU proposes a range of measures by way of tax reforms, non tax revenue measures, expenditure reforms, strengthening and modernization of the fiscal management system, and public sector reforms including power sector reforms.

5.12 Measures to augment the revenues of the State Government include steps for enlargement of the tax base, abolition of tax incentives, revision of tax rates, collection of tax arrears, indexation of user charges, and revision of various fees and rates. Expenditure reforms cover measures such as 52 employee survey and pensioner verification, ban on the creation of posts, termination of illegal appointments, rationalization in the number of posts, review of grants-in-aid, and sound debt management. Public sector reforms including the reform of the power sector envisage restructuring, disinvestment, closure and VRS on a case by case basis. The projections of the MTFRP may be seen at Annexure V-1.

5.13 The Asian Development Bank (ADB) has, with the approval of Government of India, decided to adopt Assam as one of their focal states and agreed to support the Government of Assam in undertaking power sector and fiscal reforms. The ADB has accordingly proposed a Assam Power Sector Development Loan for an estimated US $ 200 million and an Assam Governance and Public Resource Management Loan for an estimated US $ 150 million in their Country Plan 2003-05. Steps to provide technical assistance to support the aforesaid loan programme have already been initiated by ADB. Another ADB technical assistance programme for budgetary procedure reforms, computerization, and expenditure management systems has also been initiated.

Twelfth Finance Commission :

5.14 The Twelfth Finance Commission (TFC) has recently been constituted. As per its terms of reference, the TFC will, inter-alia, recommend the share of central taxes and non plan revenue grants to be awarded to each state, and shall suggest a plan for the restructuring of public finances which would result in the restoration of budgetary balance. The State Government is in the process of preparing a detailed memorandum that will highlight its fiscal needs and problems before the TFC. In this connection, the State Government has started the process of normalization of all posts under plan by transferring them in phases to the non plan budget. As a matter of fact, committed salary liabilities amounting to Rs.176.50 crores were transferred from plan to non plan during the last financial year, while salary liabilities amounting to Rs.523.50 crores are to be transferred to non plan during the current year. The additional financial liability that will fall on the State Government as a consequence of the implementation of the recommendations of this Commission may be projected before the TFC. 53

Chapter-VI

DEVOLUTION AND GRANTS-IN-AID

6.1 The terms of reference mandated the Commission to make recommendations as to the principles which should govern:

(i) the distribution between the State of Assam and the Panchayats/ Municipalities of the net proceeds of the taxes, duties, tolls and fees, leviable by the State, which may be divided between them and the allocation between the Panchayats/ Municipalities at all levels of their respective shares of such proceeds;

(ii) the determination of the taxes, duties, tolls and fees, which may be assigned to, or appropriated by, the Panchayats/ Municipalities;

(iii) the grants-in-aid to the Panchayats/ Municipalities from the Consolidated Fund of the State.

6.2 The terms of reference also state that in making its recommendations, the Commission shall have regard, among other considerations, to:

(a) the objective of balancing the receipts and expenditures on revenue account of both the local bodies as a whole and the State Government and each local body;

(b) the resources of the State Government and the demands thereon, in particular, on account of expenditure on maintenance of law and order, civil administration, debt servicing and other committed expenditures;

(c) the revenue resources of the local bodies for the five years commencing on 1st April, 2001 on the basis of the level of collection made during 1998-1999 from taxes, duties, tolls, fees, cess, etc. levied by them;

(d) the potential for raising additional revenue from the existing sources available to them; and

(e) the scope for better financial management consistent with efficiency and economy in expenditures.

Devolution of Taxes :

6.3 Under the present dispensation, the State taxes that are being shared with the local bodies on the basis of statutory provisions and executive decisions are motor vehicles tax, entertainment tax, land revenue and local rates. These transfers are, by and large, based on the principle of sharing of taxes by origin. As per Section 26 of the Assam Panchayat Act, 1994, land revenue and local rates are to be shared with the GPs. On the other hand, Section 184 of the Guwahati Municipal Corporation Act, 1971, provides that 54 the proceeds of motor vehicles tax, entertainment tax, land revenue and local rates collected within the GMC areas, net of collection costs, are to be shared with GMC.

6.4 Local bodies have been receiving shares of MV tax, entertainment tax, land revenue and local rates, from time to time. However, it appears that the implementation of the existing statutory provisions in this regard have been tardy, with the amounts actually transferred depending on the existing budgetary provisions and on the ways and means position of the State. In fact, the transfers to the rural and urban bodies are mostly being done on an adhoc basis with the actual amounts released varying from year to year, apart from being considerably lower than the entitlements. As can be seen from table 6.1 below, there were no transfers on account of land revenue to the rural local bodies over the period from 1996-97 to 2000-01; however, in 2001-02, a sum of Rs.1.00 crore was released to the GPs. It is reported that GMC has not received any share of land revenue and local rate despite the provisions of the GMC Act 1971. On the other hand, GMC has been receiving very substantial amounts of transfers on account of entertainment tax. But, as pointed out above, the amounts actually released to GMC have fluctuated from year to year depending upon the budgetary and cash flow position of the State. It is to be noted that apart from GMC, no other ULBs are entitled to a share in entertainment tax as per the existing statutes.

Table-6.1 Transfer of Taxes by Origin to Local Bodies Under Head of Account 3604. (Rs.in lakhs) Tax 95-96 96-97 97-98 98-99 99-00 00-01 01-02 Head 1 Land 5.00 ------100.00 Revenue 2 Enter- 221.05 77.46 ---- 307.00 327.23 410.07 69.33 tainment Tax 3 MV Tax 530.00 142.00 ---- 702.82 336.00 425.08 23.62 4 Others 200.00 187.00 ------48.33 195.60 TOTAL: 956.05 406.46 ---- 1009.82 663.23 883.48 388.55

Source : Finance Accounts, 2001-02, Government of Assam.

6.5 The Commission observed that the provision of the GMC Act, which stipulates that MV tax collections in Guwahati city are to be transferred to GMC, is not being implemented in the manner envisaged in the Act. Instead, as per a decision of the State Cabinet, 30% of the total MV tax collections of the State Government are to be shared amongst all ULBs including GMC. This divisible pool is to be distributed amongst the districts on the basis of the number of registered vehicles. The share of each district is further divided amongst all ULBs in the district on the basis of their population. As such, the share of MV tax that GMC has been receiving in recent times is considerably lower than its entitlement as per statutory provisions. 55

6.6 Be that as it may, this Commission is not in favour of the implementation of the existing statutory provisions for the transfer of MV tax to GMC, as these provisions are based on the principle of sharing of taxes by origin. The Commission noted that vehicles from all over are registered in Guwahati because the registration authority, i.e, the Office of the District Transport Officer, is located at the district head quarters. Also, since Guwahati is the commercial hub of the State, many vehicles from outside Guwahati are registered in the city. As such, other local bodies where the vehicles are actually operating should also logically be entitled to a share of the MV tax. However, the existing enactment does not provide for the transfer of MV tax collections to local bodies other than GMC. Apart from these arguments, this Commission feels that, as pointed out in Chapter-II, derivation based tax sharing limits local government autonomy. A more serious disadvantage is that the sharing of taxes by origin are counter equalizing in nature, as local body governments endowed with larger tax bases will benefit from larger transfers. Since derivation based tax sharing runs counter to the principles of equity and autonomy, this Commission recommends that the existing statutory provisions for the transfer of MV tax to GMC be revoked. Instead, the Commission is of the opinion that the sharing of taxes including MV tax should be determined through a formula based approach.

6.7 The present policy for the sharing of MV tax amongst ULBs, which is based on a Cabinet decision, also advocates the sharing of MV tax by using a formula based approach. However, the criteria adopted for the distribution of MV tax collections appear to be limited as well as inappropriate. Moreover, this Commission prefers the global sharing of all tax revenues to the sharing of individual taxes for reasons elaborated below.

6.8 While reviewing the existing arrangements for sharing of taxes, the Commission found that the prevailing procedures for the transfer of tax revenues to local bodies to be lengthy and cumbersome, and involving, quite unnecessarily, several government departments. As a matter of fact, the nodal directorates have to prepare and send the proposals for sanction to the concerned administrative departments (for instance, Guwahati Development Department), who, in turn, have to obtain the approval of the concerned department which administers the collection of taxes (for instance, Transport Department in the case of MV tax). After the tax collecting administrative department clears the proposal, Finance Department would have to be moved firstly, for according concurrence, and secondly, for issue of ceiling. The concerned nodal department (i.e., GDD) would then be in a position to draw the sanctioned amount. It is only after completing all the aforesaid procedures that the concerned administrative department (i.e., GDD) will be able to draw and disburse the share of taxes to the concerned local bodies.

6.9 The Commission took note of the anomalies, both in design and in procedure, of the prevailing system of tax sharing between the State Government and the local bodies. It felt that the existing arrangements for sharing of taxes by origin, in practice, runs counter to the spirit of the 73rd and 74th Constitutional Amendments. The primary objective of these 56

Constitutional amendments is to ensure effective decentralization, increased empowerment, and greater autonomy of the rural and urban local bodies. It is to be noted that the powers for the determination of tax rates and tax base, among others, in respect of taxes that are shared on the principle of origin is vested with the State Government and not with the local bodies. Keeping in view this objective, the Commission strongly feels that the existing system of tax sharing between the State and local body governments encompassing the sharing of MV tax, entertainment tax, land revenue and local rates, be replaced by global sharing of all State taxes on the basis of objectively defined formula. As mentioned in Chapter–II, a formula based approach facilitates the determination of resource transfers on the basis of select objective quantitative criteria. In fact, the selection of criteria can be governed by the objective of promoting equity, efficiency, autonomy, and fiscal discipline. This approach will not only enable simplification of the present cumbersome procedures but will also ensure greater transparency and certainty in the distribution of resources. Moreover, the mechanism of global sharing would enable the local governments to enjoy the benefit of buoyancy in the aggregate tax revenues of the State instead of individual taxes as at present.

6.10 Having decided the approach, the next issue before the Commission is to design the system of transfer of revenues from the State Government to the rural and urban local bodies by appropriately structuring the horizontal and vertical dimensions of the transfers. Vertical transfers from the State Government to the rural and urban local bodies require the determination of the proportion of the aggregate collection of taxes and duties of the State Government which will be set aside for the constitution of the divisible pool. In this regard, the FSFC recommended devolution at the rate of 2% of the aggregate tax revenues of the State during their award period from 1996-97 to 2000-01. Apart from that, an additional 10% of the collections from MV tax was recommended for sharing with the RLBs.

6.11 The Constitutional amendments envisage that local bodies, both rural and urban, should function as independent institutions of self government. Keeping in view the spirit of the Constitutional amendments, it is imperative to place the local bodies on a sound financial footing. The functions entrusted to them under the Eleventh and Twelfth Schedules of the Constitution appear to be enormous, while the locally available sources of revenue suffer from low yield. Moreover, local bodies, particularly the rural ones, are in a fledgeling state. Until they become properly functional, their dependence on budgetary support from the State Government will be overwhelming.

6.12 In determining the size of the divisible pool, the Commission is also required to take into account the resources of the State Government and the demands thereon. In this regard, it is abundantly clear from Chapter-V which, reviews the State finances, that the State has been passing through a severe financial crisis since the last decade. Moreover, it appears from the budget of the State Government that currently substantial amounts are being spent under State plan, decentralized planning and non plan on the subjects which have been, or are to be, transferred to the local bodies. The 57 amount provided under non plan includes grants-in-aid for meeting the salary liabilities of the provincialised panchayat employees. The current level of budgetary expenditure incurred by the State Government for rural and urban development should justifiably be taken into account in determining the appropriate size of the divisible pool.

6.13 On the other hand, as mentioned earlier, the requirements of the PRIs to meet their Constitutional obligations following the 73rd and 74th amendments have also to be fully provided for. The Commission has, therefore, attempted to balance the fiscal requirements of the local bodies with that of the State Government. Keeping in view the extremely difficult financial position of the State Government, and taking into account the fiscal capacities of the local bodies, the Second State Finance Commission recommends that 3.5% of the aggregate collection of State taxes and duties be devolved annually to local bodies, both rural and urban.

6.14 The terms of reference stipulate that the recommendations of the Commission shall cover the period of five years commencing from 1st April, 2001 and ending on 31st March, 2006. As reported by the Accountant General, the actual collection of taxes and duties of the State Government for the financial year 2001-02 is Rs.1556.98 crores. At the recommended rate of 3.5%, the divisible pool for sharing with the local bodies works out to Rs. 5449.43 lakhs for the year 2001-02. The estimated size of the divisible pool, comprising the tax revenues to be shared with the rural and urban local bodies, on the basis of the projections of the Medium Term Fiscal Reforms Programme (MTFRP) of the Government of Assam is shown in table 6.2 below :

Table 6.2

Fiscal year 2001-02 2002-03 2003-04 2004-05 2005-06 2001-06 Actual Estimates Estimates Estimates Estimates Total Projected tax 1556.98 1732.60 1954.68 2203.32 2489.75 9937.33 revenues (Rs. In crores) Estimated 54.4943 60.6410 68.4138 77.1162 87.1412 347.8065 divisible pool (Rs. In crores)

N.B. Estimates upto 2004-05 are as per MTFRP projections. Estimates for 2005-06 have been arrived at by applying the growth rate used in MTFRP projections.

The divisible pool for 2001-02 has been worked out on the basis of actual collection of State taxes, while that for the remaining four years are based on estimated figures. As such, the actual releases to the local bodies for these years should be regularized as soon as actual figures of collection are received from the Accountant General.

6.15 The determination of an appropriate formula, based on selected criteria for rational allocation of the divisible pool, depends largely on the availability of reliable and adequate data. The Commission sought data on population, geographical area, per capita income, people below poverty line, 58 tax effort, infrastructural facilities available and important social indicators up to the GP level. Since virtually no database is being maintained by the RLBs and as the information base of the ULBs is also extremely limited, the Commission faced enormous constraints in designing a suitable formula for distribution. In fact, apart from population, no other data, even information on geographical area, is presently available in respect of GPs. In respect of ULBs, limited data like population, area, length of surfaced roads, pucca drains, and number of streetlights were made available by Urban Development and Guwahati Development Departments. As regards tax effort, the Commission was able to get data on annual tax demand of each ULB, but found that the tax demand estimates were not determined on the basis of any rational or scientific principle. The Commission was also able to secure data on tax collections for three years, i.e., 1999-2000 to 2001-02, for each ULB along with their respective population as per 2001 census. The Commission, therefore, decided to adopt actual per capita tax collection figures as a proxy for tax effort. In doing so, the average of tax collections for the three years was divided by population in respect of each ULB.

6.16 The exercise for the determination of the allocation of each individual local body, rural as well as urban, entailed the following : (a) The rural-urban distribution of the divisible pool, i.e., creation of separate divisible pools for the RLBs and ULBs respectively. (b) In respect of RLBs : (i) the horizontal distribution of the divisible pool for RLBs as between different districts ( except hill districts); (ii) the vertical distribution of the district-wise allocations as between different tiers of RLBs, viz, ZP, APs and GPs ; (iii) the horizontal distribution of the district AP and GP allocations as between individual APs and GPs. (c) In respect of ULBs, the horizontal distribution of the divisible pool for ULBs as between the individual municipal corporation, and municipal boards and town committees.

6.17 At the first instance, the Commission decided to apportion the divisible pool consisting of 3.5% of the aggregate tax revenues of the State, between the rural and urban local bodies on the basis of population as per 1991 census, excluding the hill areas.

6.18 After apportioning the divisible pool between the rural and urban local bodies, the devolution to each individual rural and urban local body was determined by following the procedure explained in para 6.16 above. In the case of RLBs, the rural divisible pool was allocated to all the districts, except the hill districts, on the basis of three indicators, viz, population, geographical area, and per capita Net District Domestic Product (NDDP). Since rural-urban bifurcation of NDDP was not available, the per capita NDDP from primary sector net of mining and quarrying for the year 2000-01 at constant (1993-94) prices has been taken as a proxy for district rural income. Although, it would have been desirable to include an infrastructural 59 index, suitable data on infrastructural facilities in rural areas across the districts were not available. The district-wise allocation of the rural divisible pool has been undertaken on the basis of a composite index derived by taking a weighted average of the following three criteria :

Rural population (1991 census) 50% Rural area 25% Per capita NDDP of primary sector net of 25% mining and quarrying (distance method)

6.19 After determination of the district-wise allocation for RLBs, these allocations have been vertically distributed as between the three tiers of the PRI, viz, ZP, APs and GPs in the ratio 10:30:60. The vertical distribution has been done after taking into account the duties and responsibilities of each tier.

6.20 In the final stage of devolution of revenues to RLBs, the shares allocated to APs and GPs in each district have been distributed to individual AP and GP respectively on the basis of population as per 1991 census.

6.21 In the case of ULBs, the urban divisible pool has been allocated horizontally among the GMC, municipal boards and town committees on the basis of a composite index of population, area, index of infrastructure, and per capita tax collection. The infrastructure index has been constructed by using three indicators, viz, length of surfaced roads, length of pucca drains and number of streetlights, giving equal weight to each indicator. The four criteria, along with their individual weights, used for the construction of the composite index for the horizontal distribution of the divisible pool among the individual ULBs are as follows:

Population (as per 1991 census) 50% Area 25% Infrastructure index 12.5% Per capita tax collection 12.5%

6.22 The estimated annual devolution of tax revenues to each individual RLB and ULB may be seen in the statements at Annexure VI-1 to VI-6. The Commission stresses that the devolution of funds to local bodies should be made unconditionally without any linkage to the fulfilment of any terms and conditions by the State Government. The amount devolved from the divisible pool will be an additionality over and above other allocations that may be made to them under plan and non-plan.

6.23 As observed earlier, the present procedure of sanction and release of shared taxes is long and circuitous involving several departments of the Government. There is, however, sufficient scope to simplify procedures and to eliminate delays. In this connection, the procedure for release of the share of Central taxes and duties to the State Governments by the Government of India through the Union Finance Ministry is worth mentioning. The Commission suggests that the Finance Department of the State Government similarly sanction and release the amount due to the local bodies on the 60 basis of the recommendations of the SSFC. The Finance Department should also explore the possibility of opening personal ledger accounts for each individual RLB and ULB to facilitate prompt credit of the share of state taxes due to be transferred to them.

Grants-in-aid :

6.24 Over the years, the Central Finance Commissions have adopted the following approach in the matter of recommending grants-in-aid to the states: (i) to cover the assessed deficit on non plan revenue account, after devolution of taxes and duties; (ii) to upgrade standards of administration with a view to correcting disparities in the availability of administrative and social services between the developed and the less-developed states; and (iii) to meet expenditure on account of any special problem.

6.25 It would appear from the above guidelines, that one of the considerations for providing grants-in-aid is to cover the deficit on non-plan revenue account. However, as mentioned in Chapter-II, this Commission has chosen to eschew the gap filling approach due to the inadequacy of up- to-date and reliable data. As revenue gaps have not been estimated, the Commission has not recommended any grant for meeting revenue deficit.

6.26 RLBs have been receiving grants-in-aid from the State Government for the payment of salaries to the provincialised panchayat staff. While the Commission recommends that this grant-in-aid from the State Government to meet the salaries of provincialised panchayat employees continues, this should, however, be reduced in phases over time. The PRIs have been entrusted with considerable revenue raising powers and should be able to meet an increasing part of the salary expenditure from their own resources. We expect that the panchayat bodies will become financially stronger and fully functional by the next financial year. Therefore, as mentioned in Chapter-III, the grants-in-aid to panchayat bodies for payment of salaries should be reduced by 5% for the next two successive years i.e., 2004-05 and 2005-06.

6.27 In the case of ULBs, the Commission is of the opinion that the finances of GMC and other local bodies will be adversely affected by the recommendations to revoke the present arrangements for sharing of MV tax, entertainment tax, land revenue and local rates. The revenues of GMC have also been seriously affected by the State Government’s decision to close GMC check gates and parking places as mentioned in Chapter-IV. The Commission recommends a grant-in-aid of Rs.10.00 crores annually, of which GMC will receive Rs.5.00 crores and the remaining Rs.5.00 crores should be allocated to other ULBs on the basis of their population as per 1991 census. 61

EFC Award-Rural Local Bodies :

6.28 The Eleventh Finance Commission (EFC) recommended grants-in-aid for panchayats for the period 2000-05 amounting to Rs.22514.65 lakhs for the general areas and Rs.830.10 lakhs for the Sixth Schedule areas. The year-wise break up is Rs.4502.93 lakhs for the general areas and Rs.166.02 lakhs for Sixth Schedule areas. Against the recommended amount, the grants-in-aid released so far by the Centre is reported to be Rs.7004.00 lakhs.

6.29 Out of the grants recommended by the EFC, a certain portion is earmarked for the maintenance of accounts and the creation of database by the PRIs. This amount would be the first charge on grants-in-aid recommended by them. After providing for the earmarked amount, the balance should be utilized for maintenance of core civic services.

6.30 The amount recommended for the maintenance of accounts by the panchayats is Rs.107.64 lakhs per year, at the flat rate of Rs.4000.00 for each panchayat body. This amount is to be provided only to those GPs and APs which do not have any trained accounts staff on their pay roll; no amount of grant has been recommended for ZPs. As the approved staffing pattern for APs and GPs does not provide for any post of accountant, the Commission recommends the distribution of the amount of Rs.107.64 lakhs equally at the rate of Rs.4000.00 for each AP and GP over the award period of EFC.

6.31 The amount recommended by the EFC for creation of database by the PRIs is Rs.216.50 lakhs per year. However, this amount is recommended for 2489 GPs, 202 APs, 21 ZPs and the 2 Autonomous District Councils constituted under the Sixth Schedule. The Commission recommends that this EFC grant be shared equally amongst all PRIs including the two Autonomous District Councils, the individual entitlement being Rs.7977.00 per annum. After setting aside the amount earmarked for the District Councils, the balance amount should be released to the RLBs. As regards the Autonomous District Councils, the Government of Assam may consider separately the release of the earmarked funds to these Councils.

6.32 The remaining EFC grant for RLBs, after adjusting the grants for the maintenance of accounts and creation of data base stands at Rs.4178.79 lakhs per year. This amount is to be distributed among the RLBs annually on the basis of the recommendations of the State Finance Commission. These grants recommended by the EFC for panchayats are meant for the purpose of maintenance of civic services in the rural areas which include provision of primary education, primary health, safe drinking water, street lighting, sanitation, drainage, scavenging, cremation and burial grounds, public conveniences and other common property resources. The grants-in-aid are untied subject to the condition that they are not to be utilized for the payment of salaries and wages. The intermediate and district level panchayats are not entitled to these grants, if they do not have any direct 62 responsibility in maintenance of civic services. The Commission recommends that the EFC grants of Rs.4178.79 lakhs for maintenance of civic services be distributed among the GPs, APs, and ZPs, annually on the basis of the formula for vertical and horizontal distribution already recommended by this Commission in respect of devolution of State taxes and duties to RLBs as stated in paras 6.18 to 6.20.

EFC Award- Urban Local Bodies :

6.33 The EFC recommended grants-in-aid to the ULBs for the five year period 2000-05 amounting to Rs.2154.20 lakhs, of which Rs.2063.30 lakhs is for general areas and Rs.90.90 lakhs is for Sixth Schedule areas. The year- wise break up is Rs.412.66 lakhs for the general areas and Rs.18.18 lakhs for the Sixth Schedule areas. Against the recommended amount, the grants-in- aid released by Government of India till date is reported to be Rs.435.00 lakhs.

6.34 Out of the above grants recommended by the EFC, a portion is earmarked for the maintenance of accounts and the creation of database by the ULBs. This amount would be the first charge on grants-in-aid recommended by them. After providing for the assigned amount, the balance should be utilized for maintenance of civic services.

6.35 In regard to ULBs, no fund is specifically earmarked for maintenance of accounts. However, if any urban local body does not have regular staff for accounts keeping, specific grants are to be provided to it for this purpose. The Commission recommends that grants-in-aid of Rs.4000.00 per year should be provided to those ULBs which do not have any regular accounts staff on their pay roll.

6.36 The amount recommended by the EFC for the creation of database by the ULBs is Rs.6.30 lakhs per year. The Commission recommends that this fund be distributed equally at a flat rate among the ULBs.

6.37 After making the required adjustments for the earmarked part of the EFC grant from the total grant of Rs.412.66 lakhs per year, the remaining amount is to be utilized by the ULBs for maintenance of civic services. The grants are untied subject to the condition that they are not to be utilized for the payment of salaries and wages. The Commission recommends that the non-earmarked portion of the EFC grants meant for the maintenance of civic services be distributed among the ULBs annually on the basis of the formula for horizontal distribution already recommended by this Commission in respect of devolution of State taxes and duties to ULBs as stated in para 6.21. 63

Chapter - VII

SUMMARY OF RECOMMENDATIONS

7.1 The SSFC recommends the discontinuation of the system of derivation based tax sharing and its replacement by global sharing of all State taxes on the basis of objectively defined formula. (Chapter II para 2.9, Chapter VI paras 6.6, 6.8)

7.2 Transfers of funds recommended by the Commission are meant to supplement and not substitute the existing sources of revenue of the local bodies and these bodies have to make determined and sustained efforts to raise their own tax and non-tax revenues from all sources. (Chapter II para 2.11)

7.3 The final requirement of the local bodies on the basis of this Report may be placed by the State Government before the Twelfth Finance Commission. (Chapter II para 2.11)

7.4 The Commission recommends a phase wise transfer of schemes to the local bodies along with staff and funds within a given time frame. The Commission suggests the adoption of a funding pattern that ensures an appropriate balance of tied and untied funds, the composition of the funding pattern being determined by the objectives of the programmes and schemes. (Chapter II para 2.12)

7.5 The Commission observes that uniformity of financial year between Rural Local Bodies (RLBs) and Central and State Governments is essential for smooth financial and operational management, apart from avoiding confusion in audit and accounting procedure. As such, PRIs should adopt the financial year from April 1 to March 31. (Chapter III para 3.26) 7.6 The Commission recommends the abolition of the maximum limit of taxation and recommends a floor rate of taxation for each tier of PRI with provision to revise the rates suitably at the expiry of say, every three years, as such a measure will ensure greater fiscal autonomy for the PRIs and also ensure increased resource mobilization. The Commission recommends the fixation of a floor rate instead of a ceiling rate of taxes that GPs can impose on each type of building and on trade licences. (Chapter III para 3.28 (i) ( ii) & (iii) 7.7 Assam Panchayat Act may be amended to enable RLBs to impose surcharge on stamp duty on the sale, gift etc., of immovable property. (Chapter III para 3.28 iv) 64 7.8 The Assam Panchayat Act, 1994, empowers GPs to impose a tax on cultivable land lying fallow for two consecutive years at a rate not exceeding twenty-five paise per bigha per year, which has not been incorporated in the rules. The Commission recommends that this tax be included in the rules with the fixation of a suitable floor rate. (Chapter III para 3.28-v)

7.9 The Commission observes that the conditions of markets, fisheries, ponds, ferries run by the Panchayats have been found to be unsatisfactory. Improvements in these facilities will bring substantial additional revenues to the local bodies. (Chapter III para 3.28-vi)

7.10 The Commission recommends that fisheries be listed by RLBs and leased out for at least three years after fixing the minimum lease rent. (Chapter III para 3.28-vii)

7.11 Water users’ association should be constituted by RLBs and service charges be realized from the beneficiaries to meet the operation and maintenance cost fully. (Chapter III para 3.28-viii)

7.12 The Commission reiterates the recommendation of the First State Finance Commission that the subject of issue of birth and death certificates should be transferred to local bodies. (Chapter III para 3.28-ix)

7.13 The GPs should make a proper assessment of annual yield from various sources allocated to them and fix the target of collection for the year and monitor the annual collections with the target fixed. (Chapter III para 3.28-xi)

7.14 Engagement of additional manpower, if necessary, may be made on a contractual basis only. The vacant posts of drivers may be reduced as and when the incumbents go on retirement. (Chapter III para 3.29)

7.15 The State Government may project the salary liabilities and arrear pay liabilities of panchayat employees before the Twelfth Finance Commission. (Chapter III para 3.30)

7.16 The SSFC recommends that a separate pay structure be framed for the panchayat employees and that the panchayats raise their own resources to meet the salary liabilities of their employees. (Chapter III para 3.31)

7.17 Funds from Sampoorna Grameen Rojgar Yojana and EFC grants should be utilized for operation and maintenance of core civic services. The 65 requirements beyond the period covered by the award of EFC may be projected before the Twelfth Finance Commission. (Chapter III para 3.33)

7.18 A Register of assets is to be maintained by the PRIs so as to arrive at a reasonable estimate of annual requirements for operation and maintenance of basic core services. (Chapter III para 3.34)

7.19 The SSFC suggests that the construction programme of buildings for GPs and APs may be phased over a period of time and expenditure requirements projected before the Twelfth Finance Commission for award of a special grant for this purpose. (Chapter III para 3.35)

7.20 The State Government should, in consultation with technical experts, evolve appropriate norms for the maintenance of assets belonging to PRIs. (Chapter III para 3.36)

7.21 Data bank for all PRIs may be created and individuals and NGOs engaged against lump-sum payment for collection, compilation and periodic updating of the data bank. (Chapter III para 3.39)

7.22 The Commission recommends that the District Planning Committees be constituted as per provisions of the Constitution and the Assam Panchayat Act, 1994 and that the DPCs should accordingly replace the existing SDPCs. (Chapter III para 3.44)

7.23 In respect of audit and accounting which is so vital for ensuring transparency and accountability at all levels of local bodies, the accounts format prescribed by the C & AG should be adopted replacing all the earlier formats. (Chapter III para 3.47)

7.24 The Commission reiterates the recommendation of the FSFC to write off the outstanding loan against the panchayats amounting to Rs.46,40,466.00. (Chapter III para 3.48)

7.25 The SSFC recommends that ULBs may consider engaging tax collectors on commission basis. (Chapter IV para 4.56)

7.26 The SSFC reiterates the recommendation of the First State Finance Commission for periodic review in assessment of property tax every five years. (Chapter IV para 4.57) 66 7.27 The enhanced rate of property tax which is applicable to new holdings under Guwahati Municipal Corporation should also be extended to existing holdings. (Chapter IV para 4.57).

7.28 Guwahati Municipal Corporation and other ULBs are to be allowed to collect property tax or service charges but only on a provisional basis from constructions on annual patta land, khas land and ceiling surplus land. (Chapter IV para 4.58)

7.29 The valuation of urban land in different urban areas should be done realistically on the basis of the prevailing market prices. Assessors may be engaged expeditiously to ensure timely completion of property tax reassessment. (Chapter IV para 4.59)

7.30 The Assam Municipal Act, 1956, should be amended on the lines of the provisions of the Guwahati Municipal Corporation Act, 1971, regarding powers of exemption. Section 148 of the GMC Act, 1971, allows GMC to consider exemption only in cases of buildings and land belonging to central government, religious and charitable institutions. (Chapter-IV para 4.60)

7.31 Necessary amendments in GMC Act, 1971 and Assam Municipal Act, 1956 are to be made to enable ULBs to adopt special rates for scavenging charges to be realized among others, from hotels, private hospitals, private markets, and residential private education institutions as these establishments are putting considerable pressure on civic facilities provided by urban bodies. (Chapter-IV para 4.61)

7.32 The urban bodies should be given the freedom to revise trade licence fees every three years and to determine the rates and bases of such fees. (Chapter IV para 4.62)

7.33 New trades including marriage halls, cyber cafes, real estate developers should come under the trade licence fee net of GMC and other ULBs. (Chapter-IV para 4.63)

7.34 Although ULBs have been empowered to levy surcharge on stamp duty, the SSFC notes that the ULBs have not exercised this power so far. The Commission recommends that the State Government should facilitate the collection of surcharge by ULBs by streamlining the procedure for such collection. (Chapter IV para 4.64)

7.35 Unauthorized markets and vendors are to be discouraged and markets are to be developed which will add to the revenues of the local bodies. 67 (Chapter-IV para 4.65)

7.36 In respect of ongoing unfinished works, like Fancy Bazar market, works should be completed at the earliest, if necessary, with financial assistance from the Government as such a step would not only prevent cost escalation but would also arrest further loss of revenue. (Chapter-IV para 4.66)

7.37 Lease rent in respect of shops and markets should be revised at least once in every three years with a minimum revision of 15%. (Chapter-IV para 4.67)

7.38 User charges instead of property taxes may be imposed on Central and State Government properties as recommended by the Eleventh Finance Commission. (Chapter-IV para 4.68)

7.39 Simplification of the tax collection procedure will make the tax administration machinery more tax payer friendly. Towards that end, the SSFC has listed a number of measures like payment of tax through post office or bank and computerized tax billing and collection, which may be adopted without much difficulty. (Chapter-IV para 4.69)

7.40 In the field of expenditure management and control, it has become imperative to rationalize the staffing of ULBs as the presence of excess manpower and the burden of arrear dues of the employees of the revised scale are having a highly unfavourable impact on the revenue expenditure of ULBs. (Chapter IV paras 4.70, 4.71 4.72)

7.41 The imposition of appropriate restrictions on the power of ULBs to appoint staff and the preparation of a VRS for employees of ULBs are necessary and the fund for VRS may be sought from the Twelfth Finance Commission. (Chapter-IV para 4.73)

7.42 A separate pay structure for ULBs is to be framed which will be based on the capacity of these bodies to mobilize their own resources. (Chapter-IV para 4.74)

7.43 The Commission recommends that the service rules and rules relating to Provident Fund, Gratuity etc. for the employees of the ULBs are to be framed at the earliest. (Chapter-IV para 4.75)

7.44 Electricity dues of ULBs to ASEB may be taken over by the State Government and securitized by issuing bonds. Initial liabilities that the State Government has to bear in this regard may be projected before the Twelfth Finance Commission. 68 (Chapter-IV para 4.76)

7.45 The SSFC recommends that the local bodies may encourage community participation in maintaining and improving the level of civic amenities as this will ensure cost effectiveness and raise the level of civic consciousness. (Chapter IV para 4.77)

7.46 The Commission is of the view that all schemes relating to the development of Guwahati should be approved by the GMC and that the presence of a dual authority in this regard is not to be encouraged. (Chapter-IV para 4.78)

7.47 The Commission underlines the need for setting up the Metropolitan Planning Board at the earliest as per provision of the Constitution. (Chapter-IV para 4.78)

7.48 The accounts format prescribed by C & AG should be adopted by all ULBs, and the SSFC underlines the importance of imparting training to the audit and account personnel of the local bodies. (Chapter-IV para 4.79, 4.80, 4.81)

7.49 A Register of assets is to be maintained by ULBs and total expenditure requirements on operation and maintenance may be placed before the Twelfth Finance Commission. (Chapter-IV para 4.82, 4.83)

7.50 The SSFC also reiterates the proposal put forward by SFCs of various other states to set up a permanent cell of the SFC for continuous updating, processing and monitoring of relevant data. (Chapter-IV para 4.86)

7.51 It recommended that 3.5% of the aggregate collection of State taxes and duties should be devolved annually to local bodies, both rural and urban. (Chapter VI para 6.13)

7.52 Rural: urban allocation of divisible pool will be on the basis of 1991 census population excluding the hill areas. (Chapter VI para 6.17) 7.53 The horizontal distribution of the divisible pool for RLBs as between different districts will be on the basis of the weighted average of three criteria, viz. population, geographical area and per capita Net District Domestic Product (NDDP). (Chapter VI para 6.18) 7.54 After horizontal distribution, the vertical distribution will be as between the three tiers of PRIs viz. ZP, APs and GPs in ratio 10:30:60. 69 (Chapter VI para 6.19) 7.55 In the final stage of devolution, shares will be allocated to APs and GPs in each district on the basis of population as per 1991 census. (Chapter VI para 6.20) 7.56 In case of ULBs, the urban divisible pool will be allocated horizontally among Guwahati Municipal Corporation, municipal boards and town committees on the basis of a weighted composite index of population, area, index of infrastructure and per capita tax collection. (Chapter VI para 6.21) 7.57 The State Finance Department may sanction and release the funds due to the local bodies and consider the feasibility of opening local body wise personal ledger accounts for this purpose. (Chapter VI para 6.23) 7.58 The Commission recommends that the grants-in-aid to panchayats for payment of salaries should be reduced by 5% for the next two successive years. PRIs are to raise own revenues to meet salary expenditure. (Chapter VI para 6.26) 7.59 The Commission recommends a grant-in-aid of Rs.10.00 crores annually to ULBs out of which GMC will receive Rs.5.00 crores and the remaining Rs. 5.00 crores should be allocated to the ULBs annually on the basis of 1991 population. (Chapter VI para 6.27) 7.60 Out of the grants recommended by the Eleventh Finance Commission (EFC), an amount of Rs.107.64 lakhs is to be distributed equally at the rate of Rs.4000.00 for each AP and GP during the award period of EFC for the maintenance of accounts by the PRIs. (Chapter VI para 6.30)

7.61 For the creation of the database by PRIs, the Commission recommends that the EFC grant of Rs.216.50 lakhs annually should be distributed equally amongst all PRIs including the two Autonomous District Councils, the individual entitlement being Rs.7977.00 per annum. The State Government may consider separately the release of the earmarked funds to District Councils. (Chapter VI para 6.31)

7.62 EFC grants for RLBs for the maintenance of civic services are to be distributed among GPs, APs and ZPs annually on the basis of the formula for vertical and horizontal distribution as laid down by the SSFC and explained in paras 6.18 to 6.20, read with Annexure-VI- 3 to 5. (Chapter VI para 6.22)

7.63 Out of the EFC grant to ULB amounting to Rs.2154.20 lakhs for the period 2000-05, an amount of Rs.4000.00 per year should be provided to these ULBs which do not have any regular accounts staff on their pay roll. For the 70 creation of database, EFC grant of Rs.6.30 lakhs per year is to be distributed equally at a flat rate among the ULBs. (Chapter VI para 6.36)

7.64 The rest of the EFC grants i.e. the non-earmarked portion meant for the maintenance of civic services should be distributed among ULBs annually on the basis of the formula for horizontal distribution as spelt out by the Commission, in para 6.21 of Chapter –VI, read with Annexure-VI-6. (Chapter VI para 6.37) Sd/- (Rajiv K. Bora, IAS) Chairman

Sd/- Sd/- Sd/- (Prof. Dilip Barua) (S.K.Dutta) (M. Ariz Ahammed, IAS) Member Member Member

Sd/- (G.C. Laskar) Member Secretary. 71

ANNEXURE IV-1

Statement showing the population and area of Urban Local Bodies of Assam as per Census 2001

Sl. Name of Name of ULBs Population as per 2001 Area in Classi- No. District Total Male Female Sq. Km fication of 1 2 3 4 5 6 7 Towns

1 Kamrup GMC 808021 441347 366674 216.79 I Palasbari MB 4741 2427 2314 1.03 VI N. Guwahati T.C. 16131 8607 7524 8.00 IV Rangia MB 24893 13475 11418 9.25 III 2 Nalbari Nalbari MB 23177 12130 11047 12.50 III MB 4301 2269 2032 1.40 VI 3 Barpeta Barpeta MB 41175 20753 20422 3.86 III TC 9652 5106 4546 2.74 V Howly TC 15958 8274 7684 3.75 IV Sarthebari TC 7545 3881 3664 2.90 V Barpeta Rd. MB 35281 18497 16784 4.52 III Sorbhog TC 7553 3865 3688 1.59 V 4 Darrang Mangaldoi 23854 12476 11378 4.62 III Tangla TC 17313 9382 7931 3.19 IV Udalguri TC 14893 7729 7164 4.69 IV Kharupetia TC 17784 9607 8177 2.36 IV 5 Dhubri MB 63965 32906 31059 4.23 II Gauripur TC 23477 2248 11229 2.95 III Bilasipara TC 31090 15902 15188 5.19 III Chapar TC 18559 9560 8999 3.79 IV Sapatgram TC 12046 6141 5905 2.95 IV 6 Goalpara Goalpara MB 48911 25240 23671 12.76 III 12545 6402 6143 5.20 IV 7 Bongaigaon MB 60550 31682 28868 4.35 II TC 12607 6589 6018 3.00 IV Abhayapuri TC 14671 7571 7100 4.74 IV 8 Kokrajhar Kokrajhar MB 31152 16335 14817 8.24 III Gossaigaon TC 13267 6974 6293 4.00 IV Basugaon TC 12441 6432 6009 4.96 IV 9 Morigaon Morigaon TC 20807 10885 9922 4.00 III 10 Nagaon Nagaon MB 107471 56888 50583 9.22 I Lanka MB 34386 17841 16545 4.01 III Dhing TC 17841 9130 8711 4.00 IV Hojai MB 35722 18760 16962 5.28 III Doboka TC 11043 5788 5255 5.00 IV MB 25184 13047 12137 7.77 III Kampur TC 5408 2797 2011 6.10 V 11 Sonitpur Tezpur MB 58240 30500 27740 7.10 II Dhekiajuli MB 19743 10493 9250 5.18 IV Rangapara TC 18822 10227 8595 9.07 IV Gohpur TC 9408 4956 4452 10.70 V 72

Sl. Name of Name of ULBs Population as per 2001 Area in Classi- No. District Total Male Female Sq. Km fication of 1 2 3 4 5 6 7 Towns 16830 8868 7962 6.02 IV Town Committee

12 Golaghat MB 33021 17382 15639 7.32 III Dergaon TC 13364 7422 5942 4.92 IV Bokakhat TC 8844 4746 4098 6.00 V Sarupathar TC 9827 5444 4383 3.81 V Barpathar TC 7078 3750 3328 5.07 V 13 Jorhat Jorhat MB 66450 36366 30094 9.20 II Mariani TC 23065 12455 10610 1.00 III 14 Sivasagar Sivasagar MB 54482 30320 24162 10.95 II Nazira MB 12466 6569 5897 8.00 IV Amguri MB 6944 3884 3060 1.60 V Sonari MB 17430 9526 7904 8.00 IV Moran TC 5779 3150 2629 1.60 V Simaluguri TC 11780 N.A. N.A. 8.69 IV 15 Lakhimpur N. Lakhimpur MB 54262 28904 25358 13.74 II TC 10867 5757 5110 2.00 IV 16 Dibrugarh Dibrugarh MB 122523 65736 56787 15.50 I Naharkatia TC 15528 8278 7250 5.34 IV Chabua TC 7230 3898 3332 0.94 V 17 Tinsukia Tinsukia MB 85519 47404 38115 10.54 II Doom Dooma TC 19822 10898 8924 4.30 IV Makum TC 15058 7949 7109 3.68 IV Digboi TC 20405 11003 9402 4.13 III Margherita TC 23836 12510 10326 4.70 III 18 Hailakandi Hailakandi MB 29634 15090 14544 4.55 III Lala TC 10345 5213 5132 4.20 IV 19 Cachar Silchar MB 142393 72727 69666 15.75 I Lakhipur TC 9708 4976 4732 0.33 V 20 Karimganj Karimganj MB 52316 26919 25397 6.09 II Badarpur TC 11291 5876 5415 4.90 IV 21 Dhemaji Dhemaji TC 11851 6376 5475 3.50 IV Silapathar TC 22307 11840 10467 8.00 III Total 2743883 1446355 1274158 621.35

N.B: Classification of towns is on the basis of the population range. Towns with pupulation of 1,00,000 and above are Class I towns (4 Nos); 50,000 to 99,999 are Class II towns (8 Nos); 20,000 to 49,999 are Class III towns (20 Nos);10,000 to 19,999 are Class V towns ( 12 Nos) and less then 5,000 are Class VI towns (2 Nos)

Source: Directorate of Municipal Administration, Government of Assam. 73

ANNEXURE IV-2

Revenue Receipts of Urban Local Bodies (excluding GMC) (Rs. in lakhs) Own Revenue 1999-2000 2000-2001 2001-2002

1 2 3 4 A. Tax revenue 1. Property tax 455.76 603.50 633.67 2. Profession 267.37 243.33 255.49 3. Vehicle 25.92 27.06 28.41 4. Pilgrim 15.89 15.70 16.48 5. Octroi 32.82 36.65 38.48 6. Agricultural land 0.60 0.55 0.57 7. Entertainment 1.02 4.29 4.50 8. Shop, Cart etc. 40.53 49.04 51.49 Total : A 839.91 980.12 1029.09 B. Non tax revenue/user charges.

1. Fairs and Festivals 0.72 1.63 1.71 2. Tourist Bus fees 0.94 0.42 0.44 3. Fishery Rental 3.82 2.58 2.70 4. Bus stand fees 51.85 70.50 74.02 5. Cart stand 5.56 5.45 5.72 6. Ferry service 4.25 7.42 7.79 7. Fines and penalties 13.58 25.57 26.84 8. Fees 267.31 264.25 277.46 6. Hat, Ghat and Fishery 1.18 4.29 4.50 Total : B 349.21 382.11 401.18

C. Assigned revenue 1. Surcharge on stamp duty - 20.25 21.26 2. Local Cess 36.63 25.75 27.03 3. Entertainment tax 0.58 1.22 1.28 4. Land revenue 4.01 9.66 10.14 5. M.V. tax 88.49 139.95 146.94 Total : C 129.71 196.83 206.65

D. Grants-in-aid 1. State Government : a) General purpose grant 19.61 65.17 68.42 b) Specific purpose grant 40.54 87.84 92.23 c) Grant for development purpose 89.19 344.21 361.42 2. TFC grants 0.89 21.98 23.07 3. Centrally Sponsored Schemes 156.57 161.32 169.38 Total : D 306.80 680.52 714.52

E. Others 201.69 288.16 302.56 Grand Total : A+B+C+D+E 1827.32 2527.74 2654.00

Source: Directorate of Municipal Administration, Government of Assam 74

ANNEXURE IV-2 (A)

Revenue expenditure of Urban Local Bodies (excluding GMC) (1999-2000 TO 2001-2002) (Rs. in lakhs) 1999-2000 2000-2001 2001-2002

A. General administration (I) Salary of staff 812.22 961.27 1009.33 (ii) Terminal benefits 29.57 73.49 77.16 (iii) Maintenance of assets & others 38.99 46.93 51.62

B. Expenditure on obligatory service (I) Water supply 90.91 118.59 124.51 (ii) Street lighting 71.99 80.49 84.51 (iii) Solid waste disposal 31.38 32.72 34.35 (iv) Education 0.96 1.62 1.70 (v) Public health 16.59 20.86 21.90 (vi) Sanitation 53.73 62.30 65.41 (vii) Storm water drainage 70.34 64.69 67.92 (viii) Roads 320.58 342.09 359.19 (ix) Others 30.40 58.55 61.47

C.Expenditure on discretionary services (I ) Parks & playgrounds 8.65 10.43 10.95 (ii) Library & reading Rooms 1.73 2.44 2.56 (iii) Markets 75.05 68.32 71.73 (iv) Bus stands 2.20 2.80 2.94

D.Expenditure on development grants (I) Grants from State Government 101.13 149.77 157.25 (ii) Centrally Sponsored Schemes 37.43 82.06 86.16 (iii) TFC grants 18.95 31.97 33.56 (iv) Others 28.91 39.56 41.53

E. Repayment of loans 7.00 26.48 27.80

F. Any other expenditure 41.64 109.03 114.48

Total of revenue expenditure 1890.35 2386.46 2508.03 Total of capital expenditure 247.10 453.76 476.33 GRAND TOTAL 2137.45 2840.22 2984.36

Source : Municipal Administration Department, Government of Assam. 75

ANNEXURE IV-3

Revenue Expenditure of GMC (1996-2001)

(Rs.in lakhs) Sl. Particulars of Receipts 1996-97 1997-98 1998-99 1999-2000 2000-01 No. 1 2 3 4 5 6 7

1 Salary 1400.36 1495.88 1488.37 1648.41 1692.80

2 T.A. 1.88 1.62 1.61 1.36 0.65

3 Other Admn. Expenditure 192.50 202.14 191.70 263.77 537.03

4 Material purchases 59.15 39.97 60.41 20.96

5 Repairs & Maintenance 157.72 128.97 108.39 86.51 45.11

6 Other Dev. Expenditure 805.00 2.58 5.63 7.43 37.60

7 Loans & Advances 25.00 2.30 6.56

8 Assets 65.81 43.99 57.42 77.02 22.55

Total 2682.42 1915.15 1938.53 2107.76 2342.30

Source : Commissioner, GMC 76

ANNEXURE IV -3(A)

Statement of Revenue receipts of GMC (1996-2001) (Rs. in lakh) Sl. Particulars of Receipts 1996-97 1997-98 1998-99 1999-2000 2000-01 No. 1 2 3 4 5 6 7

1 Property Tax 468.53 552.54 543.85 587.58 699.18

2 Show moving vehicle 8.50 9.17 8.75 5.42 7.83

3 Market 32.01 35.00 53.65 51.69 113.53

4 Check Gate & Parking 615.25 789.14 990.65 903.18 947.42

5 Share of Entertainment 284.00 219.34 270.00 316.00 282.00 & Motor vehicle tax

6 Special grant for flood 100.00 82.51 40.54 22.10 damage repairs & construction of market

7 Grant under NSDP 6.50 19.82 110.58 (slum)

8 Grant under Tenth 60.00 FinanceCommission

9 Fines and penalties 9.89 22.69 19.92 47.16 39.26

10 Sale of water 13.59 16.24 7.93 36.51 18.23

11 Trade licence fees 100.25 80.12 72.73 71.67 84.74

12 Others 18.83 99.58 103.57 58.93 240.04

Total 1657.35 1883.82 2173.38 2118.68 2564.91

Source: Commissioner, GMC 77

ANNEXURE IV - 4

Total liabilities of GMC

1 C.P.F. (required to deposit into A/c upto Nov' 2002 Rs. 15,78,00,000.00

2 Arrear pay and allowance w.e.f. 1.1.96 Rs. 7,50,00,000.00

3 Leave encashment of retired/ expired GMC employees Rs. 98,00,000.00

4 Gratuity (for retired/ expired employees since, 1996) Rs. 70,00,000.00

5 Group Insurance premium since Aug'99 to Nov' 02 Rs. 57,03,000.00

6 Death claim of Group Insurance payable Rs. 53,00,000.00

by GMC for non deposit of the premium into A/c Rs. Rs. 27,21,85,000.00

N.B. : 1. As reported SSFC, the gratuity liability has been reduced by Rs.60,00,000.00 in the meanwhile; and 2. LIC liabilities have been liquided.

Source : Commissioner, G.M.C. 78

ANNEXURE IV - 5

Amount of fees collected from check-gates and parking places of GMC

(Rs. in lakh) Name of Checkgate/ 1998-99 1999-2000 2000-01 2001-002 2002-03 Parking Place

1 2 3 4 5 6

A Check Gate 1 Saraighat 230.00 323.63 268.99 322.79 425.17 2 Khanamukh 65.93 99.68 63.28 75.93 69.45 3 Khanapara 261.16 364.12 298.42 358.10 450.04 4 Narangi 23.00 32.17 27.20 32.63 28.21 Total 580.09 819.60 657.89 789.45 972.87

B Parking Place 1 N.H. 37 211.96 249.15 109.34 131.21 260.66 2 Jalukbari 154.00 174.99 81.51 97.81 152.90

3 Garpandu 25.00 35.88 26.45 31.74 27.58 Total 390.96 460.02 217.30 260.76 441.14

Total (A+B) 971.05 1279.62 875.19 1050.21 1414.01

Source: Commissioner, G.M.C. 79

ANNEXURE IV - 6

Total liabilities of Urban Local Bodies

1. Liability towards payment of Rs. 883.27 lakhs regular salary as on1.03.02

2. Liability towards payment of revised pay against Rs. 196.64 lakhs 1998 pay revision as on 31.03.02

3. Liability towards payment of CPF contribution Rs. 351.94 lakhs to Municipal employees as on 31.3.02

4. Liability towards payment of terminal benefit to Rs. 228.15 lakhs the employees as on 31.3.02 (Gratuity)

5. Liability towards payment of electricity dues to the ASEB as on 31.3.02 (i) Principal Rs. 4424.59 lakhs (ii) Surecharge Rs. 6721.06 lakhs

6. Liability towards payment of loan sanctioned by Rs. 909.11 lakhs State Government (only principal)

7. Liability towards payment of loan and payment Rs. 485.53 lakhs of interest of loan sanctioned by the HUDCO as on 31.3.02

Total: Rs. 14200.29 lakhs

Source : Directorate of Municipal Administration, Government of Assam. 80

ANNEXURE IV - 7

Demand and Collection of Tax Revenue 2001-2002 (Rs. in lakhs) Sl. Name of M.B/ T.C Demand Collection No 1 2 3 4 1 Guwahati Municipal Corporation Rs. 1879.76 969.00 2 Dhubri Municipal Board Rs. 108.20 29.59 3 Gauripur Town Committee Rs. 20.96 6.47 4 Bilasipara Town Committee Rs. 12.80 10.29 5 Chapar Town Committee Rs. 1.00 0.03 6 Sapatgram Town Committee Rs. 8.75 2.47 7 Kokrajhar Municipal Board Rs. 53.60 12.40 8 Basugaon Town Committee Rs. 3.95 2.89 9 Gossaigaon Town Committee Rs. 8.21 4.84 10 Goalpara Municipal Board Rs. 31.85 12.85 11 Lakhipur Town Committee (G) Rs. 14.96 0.49 12 Bongaigaon Municipal Board Rs. 20.62 16.68 13 Bijni Town Committee Rs. 7.70 3.24 14 Abhayapuri Town Committee Rs. 19.89 14.92 15 Palasbari Municipal Board Rs. 8.54 6.98 16 North Guwahati Town Committee Rs. 10.97 2.35 17 Rangia Municipal Board Rs. 9.36 4.36 18 Nalbari Municipal Board Rs. 18.15 11.90 19 Tihu Town Committee Rs. 13.14 1.00 20 Barpeta Municipal Board Rs. 33.02 13.31 21 Barpeta Road Municipal Board Rs. 19.60 16.88 22 Sarthebari Town Committee Rs. 14.45 0.81 23 Sorbhog Town Committee Rs. 14.72 6.67 24 Howli Town Committee Rs. 25.39 17.35 25 Pathsala Town Committee Rs. 8.72 2.50 26 Mangaldoi Municipal Board Rs. 20.76 14.16 27 Tangla Town Committee Rs. 4.80 0.23 28 Udalguri Town Committee Rs. 15.10 2.45 29 Kharupetia Town Committee Rs. 14.45 6.44 30 Tezpur Municipal Board Rs. 110.16 24.96 31 Dhekiajuli Municipal Board Rs. 23.15 25.28 32 Gohpur Town Committee Rs. 16.55 8.79 33 Rangapara Town Committee Rs. 17.00 14.80 34 Biswanath Chariali Town Committee Rs. 10.55 2.47 35 Nagaon Municipal Board Rs. 99.27 89.48 36 Dhing Town Committee Rs. 15.67 2.04 81

1 2 3 4 37 Hojai Municipal Board Rs. 28.86 24.55 38 Dabaka Town Committee Rs. 4.88 3.00 39 Lumding Municipal Board Rs. 20.00 14.40 40 Lanka Town Committee Rs. 13.94 10.90 41 Morigaon Town Committee Rs. 10.60 4.28 42 Sibasagar Municipal Board Rs. 97.40 85.62 43 Nazira Municipal Board Rs. 35.04 2.25 44 Amguri Municipal Board Rs. 29.22 25.64 45 Sonari Municipal Board Rs. 13.69 10.92 46 Moran Town Committee Rs. 5.62 4.20 47 Jorhat Municipal Board Rs. 77.80 68.82 48 Moriani Town Committee Rs. 6.80 4.20 49 Golaghat Municipal Board Rs. 21.15 14.84 50 Dergaon Town Committee Rs. 8.50 3.25 51 Bokakhat Town Committee Rs. 5.00 0.70 52 Sarupathar Town Committee Rs. 10.00 6.04 53 Barpathar Town Committee Rs. 6.00 4.99 54 Dibrugarh Municipal Board Rs. 135.00 83.02 55 Naharkatia Town Committee Rs. 7.68 4.54 56 Chabua Town Committee Rs. 12.00 4.98 57 Tinsukia Municipal Board Rs. 152.95 101.41 58 Doom-Dooma Town Committee Rs. 25.15 16.97 59 Makum Town Committee Rs. 6.10 1.50 60 Digboi Town Committee Rs. 29.33 1.42 61 N. Lakhimpur Municipal Board Rs. 82.10 17.67 62 Bihpuria Town Committee Rs. 8.74 0.42 63 Dhemaji Town Committee Rs. 6.00 4.94 64 Silapathar Town Committee Rs. 2.00 0.94 65 Karimganj Municipal Board Rs. 35.10 33.88 66 Badarpur Town Committee Rs. 23.71 19.26 67 Hailakandi Municipal Board Rs. 50.95 29.78 68 Lala Town Committee Rs. 13.40 6.99 69 Silchar Municipal Board Rs. 137.30 90.30 70 Lakhipur Town Committee Rs. 9.35 1.17 71 Margherita Town Committee Rs. 10.00 5.00 72 Simaluguri Town Committee Rs. 10.00 5.00 73 Kampur Town Committee Rs. 6.00 3.50

Total 3873.13 2082.66

Source: Directorate of Municipal Administration, Government of Assam. 82

ANNEXURE IV- 8

Statement showing number of employees of ULBs (excluding GMC) Category-wise indicating the scale of pay/ consolidated pay applicable

Sl. Category of Post Scale of pay Number of posts Total No MBs TCs 1 2 3 4 5 6 1 Head Assistant 3940-8425 27 46 73 2 U.D. Assistant 3850-7350 86 134 220 3 L.D. Assistant 2890-5725 191 300 491 4 Accountant 3940-8425 21 17 38 5 Tax Daroga 3940-8525 23 25 48 6 Asstt. Tax Daroga 3850-7350 27 14 41 7 Tax Collector 3850-7350 96 138 234 8 Licence Inspector 2650-5200 3 5 8 9 Asstt. Engineer 4390-11425 15 11 26 10 Jr. Engineer 3580-8750 48 45 93 11 Road Moharir 2650-5200 161 37 198 12 Sanitary Inspector 3850-7350 9 19 28 13 Vaccinator 2550-5200 26 3 29 14 Driver 2650-5001 41 17 58 15 Inspector Water Supply 2890-5725 9 26 35 Superviser 16 Lineman/ Plumber 2450-3670 15 11 23 17 Grade-IV 2450-2670 282 575 857 18 Sweeper 2450-3670 1161 362 1523 Total 2241 1785 4023

Source: Directorate of Municipal Administration, Government of Assam 83 ANNEXURE V-1 Medium Term Fiscal Plan (Rs. in crores) 1999-2000 2000-01 2001-02 2002-03 2003-04 2004-05 TGR Buoyancy Actual Actual Pre-Actual Project Project Project GSDP (Rs. Crs.) 28177 30431 32409 35002 38327 41968 8.44 Assumed Growth Rate — (8.0%) (6.5%) (8.0%) (9.5%) (9.5%) Revenue Receipts 4840.94 5637.64 5731.63 6599.04 7353.86 8120.05 10.59 1.2547 As % of GSDP (%) 17.18 18.53 17.69 18.85 19.19 19.35 Tax Revenue 1224.76 1420.68 1556.98 1732.60 1954.68 2203.32 12.11 1.4340 As % of GSDP (%) 4.35 4.67 4.80 4.95 5.10 5.25 Non Tax Revenue 444.92 526.77 532.24 602.03 689.89 789.00 11.46 1.3571 As % of GSDP (%) 1.58 1.73 1.64 1.72 1.80 1.88 Share in Central Taxes & Duties 1453.98 1682.93 1705.88 1981.82 2180.00 2398.00 As % of GSDP (%) 5.16 5.53 5.26 5.66 5.69 5.71 Other Central Transfers 1717.28 2007.26 1936.53 2282.59 2529.29 2729.73 As % of GSDP (%) 6.09 6.60 5.98 6.52 6.60 6.50 Revenue Expenditure 5845.67 6417.12 6837.83 7328.53 7746.69 8161.59 6.80 As % of GSDP (%) 20.75 21.09 21.10 20.94 20.21 19.45 Salary Expenditure $ 3636.50 3847.54 3862.67 3959.24 4058.22 4159.67 2.48 As % of GSDP (%) 12.91 12.64 11.92 11.31 10.59 9.91 Pension 518.25 673.11 730.70 803.77 884.15 972.57 12.30 As % of GSDP (%) 1.84 2.21 2.25 2.30 2.31 2.32 Subsidies- Genral $ 56.57 66.45 31.27 31.27 31.27 31.27 -13.87 As % of GSDP (%) 0.20 0.22 0.10 0.09 0.08 0.07 Subsidies- Power $ — — — — — — As % of GSDP (%) — — — — — — Interest Payment 955.56 865.11 1053.52 1169.83 1297.55 1392.23 9.58 As % of GSDP (%) 3.39 2.84 3.25 3.34 3.39 3.32 Interest Payment on Guarantees $ 44.50 40.05 36.05 32.44 29.19 26.27 -10.01 As % of GSDP (%) 0.16 0.13 0.11 0.09 0.08 0.06 Consolidated Interest Payments 1000.06 905.16 1089.57 1202.27 1326.74 1418.50 8.93 As % of GSDP (%) 3.55 2.97 3.36 3.43 3.46 3.38 As % of Revenue Receipt (%) 20.66 16.06 19.01 18.22 18.04 17.47 Revenue Surplus/ Deficit -1004.73 -779.48 -1106.20 -729.49 -392.83 -41.54 As % of GSDP (%) -3.57 -2.56 -3.41 -2.08 -1.02 -0.10 Consolidated Revenue Surplus/ Deficit -1049.23 -819.53 -1142.25 -761.93 -422.02 -67.81 As % of GSDP (%) -3.72 -2.69 -3.52 -2.18 -1.10 -0.16 Power Sector Deficit/ Surplus -63.55 -62.70 -231.85 -143.09 -138.66 As % of GSDP (%) -0.23 -0.19 -0.66 -0.37 -0.33 Con. Revenue Surplus/ Deficit incl. -1112.78 -819.53 -1204.95 -993.78 -565.11 -206.47 Power Deficit/ Surplus As % of GSDP (%) -3.95 -2.69 -3.72 -2.84 -1.47 -0.49 Debt Stock 8441.33 10067.02 11698.31 12975.50 13922.28 14524.26 11.44 As % of GSDP (%) 29.96 33.08 36.10 37.07 36.32 34.61 Repayment of Installments of Guarantees $ 46.93 37.77 108.98 98.09 88.28 79.45 15.60 As % of GSDP (%) 0.17 0.12 0.34 0.28 0.23 0.19 Stock of Guarantees $ 1477.50 1500.46 1450.30 1305.27 1174.74 1057.26 -6.93 As % of GSDP (%) 5.24 4.93 4.47 3.73 3.07 2.52 Interest on off-budget borrowings $ — 2.12 5.10 12.08 10.47 9.46 As % of GSDP (%) — 0.01 0.02 0.03 0.03 0.02 Repayment of Installments of off-budget — — — 3.13 4.45 4.80 borrowings $ As % of GSDP (%) — — — 0.01 0.01 0.01 Consolidated Debt Stock 9918.83 11567.48 13148.61 14280.77 15097.02 15581.52 9.39 As % of GSDP (%) 35.20 38.01 40.57 40.80 39.39 37.13 Fiscal Deficit 1605.82 1539.96 1672.97 1352.94 1078.62 795.91 As % of GSDP (%) 5.70 5.06 5.16 3.87 2.81 1.90 Consolidated Fiscal Deficit 1697.25 1619.90 1823.10 1498.68 1211.01 915.89 As % of GSDP (%) 6.02 5.32 5.63 4.28 3.16 2.18 Revenue Deficit/ Revenue Surplus -20.75 -13.83 -19.30 -11.05 -5.34 -0.51 as % of Revenue Receipt Consolidated Debt as % of RR 204.89 205.18 229.40 216.41 205.29 191.89 Consolidated RD/RS as % of RR -21.67 -14.54 -19.93 -11.55 -5.74 -0.84 As % of GSDP (%) -0.08 -0.05 -0.06 -0.03 -0.01 0.00 Con. Int + Sal + Pension to RR ratio 106.48 96.24 99.15 90.40 85.25 80.67 86

ANNEXURE VI-2

District-wise Composite Indices for Rural Sector

Sl. Population Composite District Area Index Income Index No. Index Index

1 2 3 4 5 6 1 Dhubri 4.50 6.09 5.07 5.44 2 Kokrajhar 4.98 3.90 5.62 4.60 3 Bongaigaon 3.99 3.82 5.61 4.31 4 Goalpara 2.89 3.21 5.80 3.77 5 Barpeta 5.16 6.70 1.34 4.98 6 Nalbari 3.59 5.17 5.48 4.85 7 Kamrup 6.57 7.00 5.10 6.42 8 Darrang 5.54 6.43 5.60 6.00 9 Sonitpur 8.47 6.87 5.96 7.04 10 Lakhimpur 3.62 3.65 5.44 4.09 11 Dhemaji 5.17 2.45 5.74 3.95 12 Morigaon 2.72 3.16 5.75 3.70 13 Nagaon 6.08 8.78 4.92 7.14 14 Golaghat 5.57 4.05 3.47 4.29 15 Jorhat 4.54 3.84 3.29 3.88 16 Sivasagar 4.22 4.38 3.25 4.06 17 Dibrugarh 5.37 4.47 2.63 4.23 18 Tinsukia 6.02 4.18 5.63 5.00 19 Karimganj 2.87 3.99 4.63 3.87 20 Hailakandi 2.11 2.16 5.70 3.03 21 Cachar 6.03 5.70 3.97 5.35 100.00 100.00 100.00 100.00

Weight: Population : 50 Area : 25 Income : 25 87

ANNEXURE VI-3

Statement showing the population and multiplying factor of the Zila Parishads

Sl. Zila Parishad Multiplying factor No. 1 2 3 1 DHUBRI 0.00488

2 KOKRAJHAR 0.00413

3 BONGAIGAON 0.00387

4 GOALPARA 0.00338

5 BARPETA 0.00447

6 NALBARI 0.00435

7 KAMRUP 0.00576

8 DARRANG 0.00539

9 SONITPUR 0.00632

10 LAKHIMPUR 0.00367

11 DHEMAJI 0.00355

12 MORIGAON 0.00332

13 NAGAON 0.00641

14 GOLAGHAT 0.00385

15 JORHAT 0.00348

16 SIVASAGAR 0.00365

17 DIBRUGARH 0.00380

18 TINSUKIA 0.00449

19 KARIMGANJ 0.00347

20 HAILAKANDI 0.00272

21 CACHAR 0.00480 88

ANNEXURE VI-4

Statement showing the population share and multiplying factor of the Anchalik Panchayat

Share of total Multiplying Sl. No. Anchalik Panchayat / Zila Parishad rural population factor

1 2 3 4 1 0.08632 0.00126 2 BILASIPARA 0.05833 0.00085 3 BIRSING JARUA 0.07652 0.00112 4 CHAPAR SALKOCHA 0.06853 0.00100 5 DEBITOLA 0.06948 0.00102 6 FEKAMARI 0.08577 0.00126 7 GAURIPUR 0.09830 0.00144 8 0.06569 0.00096 9 JAMADARHAT 0.03435 0.00050 10 MAHAMAYA 0.07327 0.00107 11 0.08633 0.00127 12 NAYERALGA 0.05109 0.00075 13 RUPSHI 0.08018 0.00117 14 SOUTH SALMARA 0.06584 0.00096 1 DHUBRI ZILA PARISHAD 1.00000 0.00488 15 DOTMA 0.19681 0.00244 16 GOSSAIGAON 0.09721 0.00120 17 HATIDURA 0.09707 0.00120 18 KACHUGAON 0.22599 0.00280 19 KOKRAJHAR 0.24046 0.00298 20 SIDLI-CHIRANG (PART) 0.14245 0.00176 2 KOKRAJHAR ZILA PARISHAD 1.00000 0.00413 16 BOITAMARI 0.12239 0.00142 17 BOROBAZAR 0.22199 0.00258 18 DANGTOL 0.14367 0.00167 19 MANIKPUR 0.18754 0.00218 20 SIDLI CHIRANG (PART) 0.09320 0.00108 21 SRIJANGRAM 0.12537 0.00146 22 TAPATTARY 0.10584 0.00123 3 BONGAIGAON ZILA PARISHAD 1.00000 0.00387 23 BALIJANA 0.14220 0.00144 24 DUDHNOI 0.12569 0.00128 25 JALESWAR 0.16771 0.00170 26 KHARMUZA 0.10401 0.00106 27 KRISHNAI 0.10491 0.00107 28 KUSHDHOWA 0.10995 0.00112 29 LAKHIPUR 0.11883 0.00121 30 MATIA 0.12670 0.00129 4 GOALPARA ZILA PARISHAD 1.00000 0.00338 89

Share of total Multiplying Sl. No. Anchalik Panchayat / Zila Parishad rural population factor

1 2 3 4 31 BAJALI 0.09381 0.00126 32 BARPETA 0.08168 0.00110 33 BHABANIPUR 0.08081 0.00108 34 CHAK CHAKA 0.05658 0.00076 35 CHENGA 0.03594 0.00048 36 GOBARDHAN 0.10838 0.00145 37 GOMA FULBARI 0.05144 0.00069 38 JALAH 0.11710 0.00157 39 0.17909 0.00240 40 PAKA BETBARI 0.07408 0.00099 41 RUPSI 0.07511 0.00101 42 SARUKHETRI 0.04598 0.00062 5 BARPETA ZILA PARISHAD 1.00000 0.00447 43 BARKHETRI 0.13268 0.00173 44 BASKA 0.09374 0.00122 45 BORBHAG 0.05484 0.00072 46 BORIGOG BANBHAG 0.08287 0.00108 47 DHAMDHAMA 0.07191 0.00094 48 MADHUPUR 0.04030 0.00053 49 NAGRIJULI 0.09079 0.00119 50 PASCHIM NALBARI 0.10203 0.00133 51 PUB NALBARI 0.09610 0.00126 52 0.11399 0.00149 53 TIHU 0.05437 0.00071 54 TIHU BARAMA 0.06639 0.00087 6 NALBARI ZILA PARISHAD 1.00000 0.00435 55 BEZERA 0.04939 0.00085 56 BIHDIA JAJIKONA 0.06463 0.00112 57 BOKO 0.06291 0.00109 58 BONGAON 0.02387 0.00041 59 CHAMARIA 0.08815 0.00152 60 CHANDRAPUR 0.02899 0.00050 61 CHAYANI BARDUAR 0.05293 0.00092 62 CHAYGAON 0.04157 0.00072 63 DIMORIA 0.06605 0.00114 64 0.07109 0.00123 65 GOROIMARI 0.05370 0.00093 66 HAJO 0.10122 0.00175 67 KAMALPUR 0.05353 0.00093 68 RAMPUR 0.05785 0.00100 69 RANGIA 0.09805 0.00170 70 RANI 0.04774 0.00083 71 0.03833 0.00066 7 KAMRUP ZILA PARISHAD 1.00000 0.00576 90

Share of total Multiplying Sl. No. Anchalik Panchayat / Zila Parishad rural population factor

1 2 3 4 72 BECHIMARI 0.06932 0.00112 73 BHERGAON 0.10247 0.00166 74 DALGAON SIALMARI 0.09236 0.00149 75 KALAIGAON 0.11844 0.00191 76 KHOIRABARI 0.03760 0.00061 77 MAZBAT 0.08225 0.00133 78 PACHIM MANGALDAI 0.06374 0.00103 79 PUB MANGALDAI 0.07469 0.00121 80 ROWTA 0.05348 0.00086 81 0.13212 0.00214 82 UDALGURI 0.17353 0.00280 8 DARRANG ZILA PARISHAD 1.00000 0.00539 83 BAGHMORA 0.05314 0.00101 84 BALIPARA 0.12679 0.00240 85 BEHALI 0.05044 0.00096 86 BIHAGURI 0.06765 0.00128 87 BISWANATH 0.03139 0.00060 88 BORCHOLA 0.09106 0.00173 89 CHAIDUAR 0.08715 0.00165 90 DHEKIAJULI 0.11691 0.00222 91 GABHARU 0.05977 0.00113 92 NADUAR 0.05734 0.00109 93 PUB-CHOIDUAR 0.07874 0.00149 94 RANGAPARA 0.06064 0.00115 95 SAKOMOTHA 0.04914 0.00093 96 0.06983 0.00132 9 SONITPUR ZILA PARISHAD 1.00000 0.00632 97 BAGINADI 0.11236 0.00124 98 BIHPURIA 0.04680 0.00052 99 DHAKUAKHANA 0.11324 0.00125 100 0.09716 0.00107 101 KARUNABARI 0.15819 0.00174 102 LAKHIMPUR 0.11068 0.00122 103 NARAYANPUR 0.15502 0.00171 104 NOWBOICHA 0.12767 0.00141 105 TELAHI 0.07888 0.00087 10 LAKHIMPUR ZILA PARISHAD 1.00000 0.00367 106 BORDOLONI 0.16979 0.00181 107 DHEMAJI 0.20107 0.00214 108 MACHKHOWA 0.06087 0.00065 109 MURKONGSELEK 0.26075 0.00277 110 0.30753 0.00327 11 DHEMAJI ZILA PARISHAD 1.00000 0.00355 111 BATADRABA (PART) 0.01100 0.00011 112 BHURBANDHA 0.15583 0.00155 113 DOLONGHAT (PART) 0.04988 0.00050 114 KAPILI AP (PART) 0.06100 0.00061 115 LAHARIGHAT 0.28100 0.00280 116 MAIRABARI (PART) 0.11217 0.00112 117 MAYANG 0.32911 0.00328 12 MORIGAON ZILA PARISHAD 1.00000 0.00332 91

Share of total Multiplying Sl. No. Anchalik Panchayat / Zila Parishad rural population factor

1 2 3 4 118 BAJIAGAON 0.04967 0.00096 119 BARAHAMPUR 0.04035 0.00078 120 BATADRABA AP (PART) 0.05175 0.00100 121 BINAKANDI 0.11312 0.00218 122 DHALPUKHURI 0.05373 0.00103 123 DOLONGHAT AP (PART) 0.02191 0.00042 124 JUGIJAN 0.05082 0.00098 125 JURIA 0.09940 0.00191 126 0.04694 0.00090 127 KAPILI AP (PART) 0.01231 0.00024 128 KATHIATOLI 0.08252 0.00159 129 KHAGARIJAN 0.04297 0.00083 130 LAUKHOWA 0.04135 0.00080 131 LUMDING 0.03478 0.00067 132 MOIRABARI (PART) 0.02401 0.00046 133 ODALI 0.04431 0.00085 134 PASCHIM KALIABOR 0.04268 0.00082 135 PAKHIMORIA 0.02242 0.00043 136 RAHA 0.07061 0.00136 137 RUPOHI HAT 0.05433 0.00104 13 NAGAON ZILA PARISHAD 1.00000 0.00641 138 GOLAGHAT CENTRAL 0.13948 0.00161 139 GOLAGHAT EAST 0.12995 0.00150 140 GOLAGHAT NORTH 0.07822 0.00090 141 GOLAGHAT SOUTH 0.23355 0.00270 142 GOLAGHAT WEST 0.14201 0.00164 143 GOMARIGURI 0.11591 0.00134 144 KAKODONGA 0.05748 0.00066 145 MARANGI 0.10340 0.00119 14 GOLAGHAT ZILA PARISHAD 1.00000 0.00385 146 CENTRAL JORHAT 0.09896 0.00103 147 EAST JORHAT 0.10045 0.00105 148 JORHAT 0.19691 0.00206 149 KALIAPANI 0.09551 0.00100 150 NORTH WEST JORHAT 0.17795 0.00186 151 0.16747 0.00175 152 0.09061 0.00095 153 UJANI MAJULI 0.07214 0.00075 15 JORHAT ZILA PARISHAD 1.00000 0.00348 154 AMGURI 0.07271 0.00080 155 DEMOW 0.14585 0.00159 156 GAURISAGAR 0.11573 0.00127 157 LAKUWA 0.03774 0.00041 158 NAZIRA 0.16215 0.00177 159 PACHIM ABHOYPUR 0.08182 0.00089 160 SAPEKHATI 0.13946 0.00153 161 SIVASAGAR 0.12492 0.00137 162 SONARI 0.11962 0.00131 16 SIVASAGAR ZILA PARISHAD 1.00000 0.00365 92

Share of total Multiplying Sl. No. Anchalik Panchayat / Zila Parishad rural population factor 1 2 3 4 163 BARBARUAH 0.13898 0.00158 164 JOYPUR 0.14624 0.00167 165 KHOWANG 0.15559 0.00177 166 LAHOAL 0.14347 0.00163 167 PANITOLA 0.10461 0.00119 168 TENGAKHAT 0.16779 0.00191 169 0.14331 0.00163 17 DIBRUGARH ZILA PARISHAD 1.00000 0.00380 170 GUIJAN 0.110421 0.001487 171 ITAKHULI 0.107295 0.001445 172 HAPJAN 0.174190 0.002346 173 KAKOPATHAR 0.191061 0.002573 174 MARGHERITA 0.230176 0.003100 175 SAIKHOWA 0.093423 0.001258 176 0.093434 0.001258 18 TINSUKIA ZILA PARISHAD 1.00000 0.00449 177 BADARPUR 0.12195 0.00127 178 DULLAVCHERRA 0.13777 0.00144 179 LOWAIRPOA 0.10865 0.00113 180 NORTH KARIMGANJ 0.13074 0.00136 181 0.11865 0.00124 182 R.K.NAGAR 0.12632 0.00132 183 SOUTH KARIMGANJ 0.25591 0.00267 19 KARIMGANJ ZILA PARISHAD 1.00000 0.00347 184 0.20677 0.00169 185 HAILAKANDI 0.21602 0.00176 186 KATLICHERRA 0.12150 0.00099 187 LALA 0.30275 0.00247 188 SOUTH HAILAKANDI 0.15295 0.00125 20 HAILAKANDI ZILA PARISHAD 1.00000 0.00272 189 BASKANDI 0.04737 0.00068 190 BINNAKANDI 0.05422 0.00078 191 BORJALENGA 0.06451 0.00093 192 BORKHOLA 0.09049 0.00130 193 0.08608 0.00124 194 KATIGORAH 0.05777 0.00083 195 LAKHIPUR 0.03765 0.00054 196 NARSINGPUR 0.09687 0.00140 197 PALANGHAT 0.05907 0.00085 198 RAJABAZAR 0.06054 0.00087 199 SALCHAPRA 0.04878 0.00070 200 SILCHAR 0.07183 0.00104 201 0.09296 0.00134 202 TAPANG 0.03715 0.00054 203 UDARBOND 0.09472 0.00136 21 CACHAR ZILA PARISHAD 1.00000 0.00480 93

ANNEXURE VI-5

Statement showing the population share as per 1991 census and multiplying factor of the Anchalik Panchayat and Gaon Panchayat

DISTRICT : DHUBRI

Total Share of Total Share of Sl. Multiply- Sl. Multiply- Name of Gaon Panchayat Popula- total rural Name of Gaon Panchayat Popula- total rural No. ing factor No. ing factor tion population tion population

1 2 3 4 5 1 2 3 4 5 1 AGOMANI AP 46 Hatipota 6761 0.0057 0.00017 1 Agomani 7011 0.0059 0.00017 47 Pukhuripara 3403 0.0029 0.00008 2 Bamandanga 7524 0.0063 0.00019 48 Puthimari 6454 0.0054 0.00016 3 Bidyardabri 7800 0.0066 0.00019 49 Rangamati 6485 0.0055 0.00016 4 Boterhat 8892 0.0075 0.00022 50 Salkocha 10102 0.0085 0.00025 5 Chagolia 7140 0.0060 0.00018 AP 81296 0.0685 0.00100 6 Halakura 8230 0.0069 0.00020 5 DEBITOLA AP 7 Kaimari 6159 0.0052 0.00015 51 Alamganj 14937 0.0126 0.00037 8 Pokalagi 8006 0.0067 0.00020 52 Asharikandi 7077 0.0060 0.00017 9 Ranpagli 9194 0.0078 0.00023 53 Boraibari 4668 0.0039 0.00012 10 Satrasal 9010 0.0076 0.00022 54 Debitola 7511 0.0063 0.00019 11 Shernagar 7648 0.0064 0.00019 55 Geramari 8116 0.0068 0.00020 12 Sindurai 8542 0.0072 0.00021 56 Kazigaon 6449 0.0054 0.00016 13 Sonakhuli 7242 0.0061 0.00018 57 Monglajhora 6547 0.0055 0.00016 AP 102398 0.0863 0.00126 58 Polashguri 3587 0.0030 0.00009 2 BILASIPARA AP 59 Silaraipar 8517 0.0072 0.00021 14 Bangalipara 11308 0.0095 0.00028 60 Tipkai 6368 0.0054 0.00016 15 Baghmari 3236 0.0027 0.00008 61 Uttar Geramari 8646 0.0073 0.00021 16 Bahirsuapata 4074 0.0034 0.00010 AP 82423 0.0695 0.00102 17 Hakma 7612 0.0064 0.00019 6 FEKAMARI AP 18 Futkibari 9655 0.0081 0.00024 62 Bhurakata 8574 0.0072 0.00021 19 No.1 Hatipota 5227 0.0044 0.00013 63 Borairalga 6424 0.0054 0.00016 20 Lakhiganj 8458 0.0071 0.00021 64 Fekamari 8057 0.0068 0.00020 21 Masaneralga 5692 0.0048 0.00014 65 Fulerchar 4439 0.0037 0.00011 22 Raniganj 5765 0.0049 0.00014 66 Gotabari Khopati 9412 0.0079 0.00023 23 Udmari 8166 0.0069 0.00020 67 Hazirhat 11153 0.0094 0.00028 AP 69193 0.0583 0.00085 68 Kanaimara 6164 0.0052 0.00015 3 BIRSING JARUA AP 69 Kathalbari 4113 0.0035 0.00010 24 Bahir Salmara 12643 0.0107 0.00031 70 Kukurmara 6832 0.0058 0.00017 25 Bandihana 4833 0.0041 0.00012 71 Maliralga 7708 0.0065 0.00019 26 Birsing 4036 0.0034 0.00010 72 Manullahpara 7779 0.0066 0.00019 27 Boyzeralga 4855 0.0041 0.00012 73 Molakhowa 8076 0.0068 0.00020 28 Chalakura 5882 0.0050 0.00015 74 Purandiara 5151 0.0043 0.00013 29 Fulkakata 6070 0.0051 0.00015 75 Sukhchar 7865 0.0066 0.00019 30 Fulkatari 6888 0.0058 0.00017 AP 101747 0.0858 0.00126 31 Gossaidubi Tindubi 5737 0.0048 0.00014 7 GAURIPUR AP 32 Jaruarchar 4528 0.0038 0.00011 76 Adabari 10529 0.0089 0.00026 33 Majerchar Chalakura 6675 0.0056 0.00016 77 Bhasanirchar 5162 0.0044 0.00013 34 Mohorirchar 6621 0.0056 0.00016 78 Bhogdahar 6093 0.0051 0.00015 35 Muthakhowa 4054 0.0034 0.00010 79 Binnachara 6731 0.0057 0.00017 36 Nilokhiya 4258 0.0036 0.00011 80 Dharmasala 9329 0.0079 0.00023 37 Padmeralga 8855 0.0075 0.00022 81 Durahati 8135 0.0069 0.00020 38 Porarchar 4845 0.0041 0.00012 82 Falimari 11489 0.0097 0.00028 AP 90780 0.0765 0.00112 83 Gaspara 8210 0.0069 0.00020 4 CHAPAR SALKOCHA AP 84 Hawrarpar 6908 0.0058 0.00017 39 Bahalpur 7468 0.0063 0.00018 85 Jhagrarpar 8978 0.0076 0.00022 40 Barunitara Batordol 5433 0.0046 0.00013 86 Kacharihat 7619 0.0064 0.00019 41 Bashbari 9754 0.0082 0.00024 87 Kalarhat 6531 0.0055 0.00016 42 Chirakuta Tilapara 8252 0.0070 0.00020 88 Madhusaulmari Tiamari 11205 0.0094 0.00028 43 Dhirerchar Tarangapur 4451 0.0038 0.00011 89 Motirchar 6563 0.0055 0.00016 44 Falimari Krishnakali 8063 0.0068 0.00020 90 Patamari 3131 0.0026 0.00008 45 Gerivita 4670 0.0039 0.00012 AP 116613 0.0983 0.00144 94

DISTRICT : DHUBRI

Total Share of Total Share of Sl. Multiply- Sl. Multiply- Name of Gaon Panchayat Popula- total rural Name of Gaon Panchayat Popula- total rural No. ing factor No. ing factor tion population tion population

1 2 3 4 5 1 2 3 4 5 8 GOLOKGANJ AP 132 Pathuria 5915 0.0050 0.00015 91 Barundanga 9955 0.0084 0.00025 133 Thakuranbari 1301 0.0011 0.00003 92 Bishkhowa 8185 0.0069 0.00020 134 Mankachar Bazar 7125 0.0060 0.00018 93 Bisondoi 9989 0.0084 0.00025 135 Mankachar East 8384 0.0071 0.00021 94 Golokganj 3661 0.0031 0.00009 136 Mankachar West 9541 0.0080 0.00024 95 Harirhat 7191 0.0061 0.00018 AP 102415 0.0863 0.00127 96 Kachokhana 7787 0.0066 0.00019 12 NAYERALGA AP 97 Kumarganj 11117 0.0094 0.00027 137 Boyzeralga 4441 0.0037 0.00011 98 Lakhimari 6904 0.0058 0.00017 138 Dubachuri 4780 0.0040 0.00012 99 Paglahat 7320 0.0062 0.00018 139 Gutipara 6704 0.0057 0.00017 100 Uttar Moragodadhar 5822 0.0049 0.00014 140 Kazaikata 6356 0.0054 0.00016 AP 77931 0.0657 0.00096 141 Kazaikata Suapata 9233 0.0078 0.00023 9 JAMADARHAT AP 142 Mashalapara 7444 0.0063 0.00018 101 Airkata 5004 0.0042 0.00012 143 Mayarchar 7064 0.0060 0.00017 102 Beldubi 2198 0.0019 0.00005 144 Nayeralga 8985 0.0076 0.00022 103 Chirakuti 5294 0.0045 0.00013 145 Sagunmari 5595 0.0047 0.00014 104 Dingdinga Parowa 3980 0.0034 0.00010 AP 60602 0.0511 0.00075 105 Jamadarhat 6113 0.0052 0.00015 13 RUPSHI AP 106 Madortari 5573 0.0047 0.00014 146 Balajan 6134 0.0052 0.00015 107 Nichinpur 5543 0.0047 0.00014 147 Bashbari 5994 0.0051 0.00015 108 Sundarpara 1669 0.0014 0.00004 148 Berbhangi 7842 0.0066 0.00019 109 Tarangajhar 5374 0.0045 0.00013 149 Chapagarh 6650 0.0056 0.00016 AP 40748 0.0343 0.00050 150 Dhepdhepi 4887 0.0041 0.00012 10 MAHAMAYA AP 151 Dumurdaha 8034 0.0068 0.00020 110 Barkanda 8313 0.0070 0.00021 152 Gaikhowa 4622 0.0039 0.00011 111 Bogribari 7512 0.0063 0.00019 153 Jaldoba 5288 0.0045 0.00013 112 Gobardhanpara 7176 0.0060 0.00018 154 Kurshakati 5923 0.0050 0.00015 113 Jalabila 6381 0.0054 0.00016 155 Madhusaulmari 8842 0.0075 0.00022 114 Kadomtola 7679 0.0065 0.00019 156 Moterjhar 8007 0.0067 0.00020 115 Mahamaya 7502 0.0063 0.00019 157 Nalia 7651 0.0064 0.00019 116 Panbari 7472 0.0063 0.00018 158 Rupshi 8631 0.0073 0.00021 117 Sadhubasha 7135 0.0060 0.00018 159 Sahebganj 6612 0.0056 0.00016 118 Saltari 6092 0.0051 0.00015 AP 95117 0.0802 0.00117 119 Sankosh 6281 0.0053 0.00016 14 SOUTH SALMARA AP 120 Sonamoyee 7350 0.0062 0.00018 160 Baladoba 5367 0.0045 0.00013 121 Tushpara 8025 0.0068 0.00020 161 Bauskata 3359 0.0028 0.00008 AP 86918 0.0733 0.00107 162 Dakhin Salmara 7822 0.0066 0.00019 11 MANKACHAR AP 163 Fakirganj 7392 0.0062 0.00018 122 Baghpara 6312 0.0053 0.00016 164 Hamidabad 885 0.0007 0.00002 123 Bangervita 5068 0.0043 0.00013 165 Manirchar 5087 0.0043 0.00013 124 Dhanua 7749 0.0065 0.00019 166 Naskara 7517 0.0063 0.00019 125 Jhagrarchar 4268 0.0036 0.00011 167 Pampara Chetlarpar 8578 0.0072 0.00021 126 Jhalerchar Nayagaon 6797 0.0057 0.00017 168 Patakata 6596 0.0056 0.00016 127 Jhawdanga 7076 0.0060 0.00017 169 Ravatari 7050 0.0059 0.00017 128 Kakripara 8244 0.0069 0.00020 170 Saboltari 1526 0.0013 0.00004 129 Kalapani 10015 0.0084 0.00025 171 Salkata 6144 0.0052 0.00015 130 Kuchunimara Jordanga 10161 0.0086 0.00025 172 Tumni 10776 0.0091 0.00027 131 Pankata 4459 0.0038 0.00011 AP 78099 0.0658 0.00096 ZILA PARISHAD 1186280 1.0000 0.00488 95

DISTRICT : KOKRAJHAR

Total Share of Total Share of Sl. Multiply- Sl. Multiply- Name of Gaon Panchayat Popula- total rural Name of Gaon Panchayat Popula- total rural No. ing factor No. ing factor tion population tion population 1 2 3 4 5 1 2 3 4 5 1 DOTMA AP 45 Jaraguri-Simultapu 9471 0.0129 0.00032 1 Aflagaon 8237 0.0112 0.00028 46 Kachugaon 14710 0.0200 0.00050 2 Bongshigaon 6857 0.0093 0.00023 47 Kamalsing 8223 0.0112 0.00028 3 Bonorgaon 6814 0.0093 0.00023 48 Kashiabari 8790 0.0120 0.00030 4 Borshijhara 7838 0.0107 0.00026 49 Malaguri 13265 0.0181 0.00045 5 Chithila 7806 0.0106 0.00026 50 Polashguri 12320 0.0168 0.00042 6 Dahauliguri 4979 0.0068 0.00017 51 Raimona 11817 0.0161 0.00040 7 Dotma 10880 0.0148 0.00037 AP 165866 0.2260 0.00280 8 Dumuriguri 5233 0.0071 0.00018 9 Fakirgram 4823 0.0066 0.00016 5 KOKRAJHAR AP 10 Gossainichina 5141 0.0070 0.00017 52 Balagaon 6230 0.0085 0.00021 11 Habrubari 6252 0.0085 0.00021 53 Balajan 10284 0.0140 0.00035 12 Jharbari 10086 0.0137 0.00034 54 Bashbari Pt-I 22366 0.0305 0.00076 13 Koraitary 6165 0.0084 0.00021 55 Bashbari Pt-II 5981 0.0081 0.00020 14 Pochagarh 6967 0.0095 0.00024 56 Bhatipara 9249 0.0126 0.00031 15 Pratapkhata 6555 0.0089 0.00022 57 Bhotgaon 4225 0.0058 0.00014 16 Puthimari 6810 0.0093 0.00023 58 Choraikhola 4704 0.0064 0.00016 17 Ramfalbil 8106 0.0110 0.00027 59 Dalowabari 8267 0.0113 0.00028 18 Saktiashram 9010 0.0123 0.00030 60 Dholmara 6154 0.0084 0.00021 19 Serfanguri 10722 0.0146 0.00036 61 Dologaon 5556 0.0076 0.00019 20 Sialmari 5169 0.0070 0.00017 62 Fulguri 10693 0.0146 0.00036 AP 144450 0.1968 0.00244 63 Haltugaon 3151 0.0043 0.00011 2 GOSSAIGAON AP 64 Kalipukhuri 7103 0.0097 0.00024 21 Bhowraguri 9011 0.0123 0.00030 65 Kursakati 4446 0.0061 0.00015 22 Bhumka 10934 0.0149 0.00037 66 Magurmari 7438 0.0101 0.00025 23 Kartimari 12113 0.0165 0.00041 67 Nayekgaon 6302 0.0086 0.00021 24 Paschim Gossaigaon 12557 0.0171 0.00042 68 Patgaon 12515 0.0171 0.00042 25 Patialpara 9990 0.0136 0.00034 69 Roinadabri 4903 0.0067 0.00017 26 Pub Gossaigaon 7343 0.0100 0.00025 70 Salakati 10117 0.0138 0.00034 27 Tulsibil 9399 0.0128 0.00032 71 Sijuguri 12193 0.0166 0.00041 AP 71347 0.0972 0.00120 72 Simborgaon 7264 0.0099 0.00025 3 HATIDURA AP 73 Titaguri 7344 0.0100 0.00025 28 Chotoguma 6620 0.0090 0.00022 AP 176485 0.2405 0.00298 29 Dindinga 12788 0.0174 0.00043 6 SIDLI-CHIRANG AP(PART) 30 Failaguri 9658 0.0132 0.00033 74 Amteka 13236 0.0180 0.00045 31 Kamandanga 8520 0.0116 0.00029 75 Bashbari 9031 0.0123 0.00030 32 Rangsupur 5713 0.0078 0.00019 76 Bengtol 8379 0.0114 0.00028 33 Srirampur 16170 0.0220 0.00055 77 Gossaigaon 7805 0.0106 0.00026 34 Tamarhat 11779 0.0160 0.00040 78 Guwabari 6403 0.0087 0.00022 AP 71248 0.0971 0.00120 79 Khungring 7628 0.0104 0.00026 4 KACHUGAON AP 80 Nangalbhanga 4918 0.0067 0.00017 35 Balagaon 10396 0.0142 0.00035 81 Ouguri 6809 0.0093 0.00023 36 Bashgaon 10937 0.0149 0.00037 82 Patabari 4465 0.0061 0.00015 37 Bharatnagar 8141 0.0111 0.00027 83 Ranisundari 3829 0.0052 0.00013 38 Binnyakhata 6564 0.0089 0.00022 84 Runikhata 6482 0.0088 0.00022 39 Borobadha 6790 0.0093 0.00023 85 Santipur 6091 0.0083 0.00021 40 Gambarbil 6467 0.0088 0.00022 86 Subaijhar 4548 0.0062 0.00015 41 Goladangi 8819 0.0120 0.00030 87 Thaikajhora 6843 0.0093 0.00023 42 Guwabari 7754 0.0106 0.00026 88 Tukrajhar 8085 0.0110 0.00027 43 Hatigarh 9783 0.0133 0.00033 AP 104552 0.1425 0.00176 44 Jaleswari 11619 0.0158 0.00039 ZILA PARISHAD 733948 1.0000 0.00413 96

DISTRICT : BONGAIGAON

Total Share of Total Share of Sl. Multiply- Sl. Multiply- Name of Gaon Panchayat Popula- total rural Name of Gaon Panchayat Popula- total rural No. ing factor No. ing factor tion population tion population 1 2 3 4 5 1 2 3 4 5 1 BOITAMARI AP 48 Bhandra 8317 0.0115 0.00027 1 Balapara 8169 0.0113 0.00026 49 Bhetagaon 9882 0.0136 0.00032 2 Boitamari 6465 0.0089 0.00021 50 Dangaigaon 6762 0.0093 0.00022 3 Chalantapara 6370 0.0088 0.00020 51 Duturi Batabari 10392 0.0143 0.00033 4 Dhantola 7045 0.0097 0.00023 52 Fagonagaon 9521 0.0131 0.00030 5 Ghilaguri 8550 0.0118 0.00027 53 Goraimari 8047 0.0111 0.00026 6 8797 0.0121 0.00028 54 Hapacharapara 8430 0.0116 0.00027 7 Kabaitari 8235 0.0113 0.00026 55 Jhawbari 8527 0.0118 0.00027 8 Khagarpur 6197 0.0085 0.00020 56 Manikpur 8507 0.0117 0.00027 9 Oudubi 7413 0.0102 0.00024 57 Nowapara 10546 0.0145 0.00034 10 Pachim Majeralga 4019 0.0055 0.00013 58 Palengbari 10322 0.0142 0.00033 11 Pub Majeralga 4110 0.0057 0.00013 59 Patiladohha 10719 0.0148 0.00034 12 Sankarghola 7180 0.0099 0.00023 60 Salbari Bashbari 9930 0.0137 0.00032 13 South boitamari 6255 0.0086 0.00020 AP 136075 0.1875 0.00218 AP 88805 0.1224 0.00142 5 SIDLI CHIRANG AP (PART) 2 BOROBAZAR AP 61 Birhangaon 5554 0.0077 0.00018 14 Amguri 8100 0.0112 0.00026 62 Dhaligaon 12968 0.0179 0.00041 15 Amteka 5827 0.0080 0.00019 63 Enkarbari 11430 0.0158 0.00037 16 Baghargaon 9211 0.0127 0.00029 64 Garubhasha 5745 0.0079 0.00018 17 Ballamguri 9305 0.0128 0.00030 65 Kajalgaon 10468 0.0144 0.00033 18 Bhawraguri 12476 0.0172 0.00040 66 Kashikotra 5894 0.0081 0.00019 19 Bishnupur 10000 0.0138 0.00032 67 Shyamsingkilla 5125 0.0071 0.00016 20 Borlawgaon 8225 0.0113 0.00026 68 Shyamthaibari 4372 0.0060 0.00014 21 Borobazar 8400 0.0116 0.00027 69 Sidli 6067 0.0084 0.00019 22 Daranga 10606 0.0146 0.00034 AP 67623 0.0932 0.00108 23 Kolla Moila 8824 0.0122 0.00028 6 SRIJANGRAM AP 24 Kunkrajhora 8720 0.0120 0.00028 70 Ambari Baregarh 5932 0.0082 0.00019 25 Malipara 11180 0.0154 0.00036 71 Balarchar Mattraghola 4597 0.0063 0.00015 26 Oxiguri 8647 0.0119 0.00028 72 Chakrabhumi 6228 0.0086 0.00020 27 Panbari 9938 0.0137 0.00032 73 Deohati 9274 0.0128 0.00030 28 Popragaon 4615 0.0064 0.00015 74 Golapara 6616 0.0091 0.00021 29 Rawmari 11741 0.0162 0.00038 75 Jopeya 7613 0.0105 0.00024 30 Subhaijhar 6837 0.0094 0.00022 76 Kacharipatty 6172 0.0085 0.00020 31 Ulubari 8416 0.0116 0.00027 77 Kirtanpara 6044 0.0083 0.00019 AP 161068 0.2220 0.00258 78 Kokaijana 10161 0.0140 0.00033 3 DANGTOL AP 79 Kokila 7326 0.0101 0.00023 32 Athugaon 6692 0.0092 0.00021 80 North Salmara 6874 0.0095 0.00022 33 Bamunitilla 7669 0.0106 0.00025 81 Numberpara Chakla 7786 0.0107 0.00025 34 Bidyapur 8557 0.0118 0.00027 82 Srijangram 6339 0.0087 0.00020 35 Bongaigaon 8491 0.0117 0.00027 AP 90962 0.1254 0.00146 36 Chaprakata 7576 0.0104 0.00024 7 TAPATTARY AP 37 Chikibiki 5377 0.0074 0.00017 83 Borigaon 5162 0.0071 0.00017 38 Chiponchila 5665 0.0078 0.00018 84 Borjana 5432 0.0075 0.00017 39 Chokapara 6327 0.0087 0.00020 85 Kolbari 9017 0.0124 0.00029 40 Dangtol 6110 0.0084 0.00020 86 Lengitisinga 6710 0.0092 0.00021 41 Dulaigaon 15575 0.0215 0.00050 87 Malegarh 7442 0.0103 0.00024 42 Kakragaon 5956 0.0082 0.00019 88 Merechar 6320 0.0087 0.00020 43 Mulagaon 6349 0.0088 0.00020 89 Nasatra Baghekhuti 5577 0.0077 0.00018 44 North Boitamari 7768 0.0107 0.00025 90 Pachnia Khoragaon 7328 0.0101 0.00023 45 Tilokgaon 6127 0.0084 0.00020 91 Piradhara 8973 0.0124 0.00029 AP 104239 0.1437 0.00167 92 Rangapani 7616 0.0105 0.00024 4 MANIKPUR AP 93 Santoshpur Dumerguri 7220 0.0100 0.00023 46 Alukhunda 8182 0.0113 0.00026 AP 76797 0.1058 0.00123 47 Baghmara Chowraguri 7991 0.0110 0.00026 ZILA PARISHAD :- 725569 1.0000 0.00387 97

DISTRICT : GOALPARA

Total Share of Total Share of Sl. Multiply- Sl. Multiply- Name of Gaon Panchayat Popula- total rural Name of Gaon Panchayat Popula- total rural No. ing factor No. ing factor tion population tion population 1 2 3 4 5 1 2 3 4 5 1 BALIJANA AP 5 KRISHNAI AP 1 Agia 8972 0.0145 0.00030 43 Dhaigaon 5127 0.0083 0.00017 2 Badahapur 7810 0.0127 0.00026 44 Dirmaj Jakhili 9276 0.0150 0.00031 3 Baladmari 10091 0.0163 0.00033 45 Fofonga 5106 0.0083 0.00017 4 Balijana 8046 0.0130 0.00026 46 Jira 7390 0.0120 0.00024 5 Baradomal 8889 0.0144 0.00029 47 Krishnai 10905 0.0177 0.00036 6 Dariduri 6983 0.0113 0.00023 48 Molandubi 9597 0.0155 0.00032 7 Dwarka 9153 0.0148 0.00030 49 Manikpur Bhelakhamar 5411 0.0088 0.00018 8 Kalpani Chandmari 9050 0.0147 0.00030 50 Meselkhowa 6614 0.0107 0.00022 9 Kalyanpur 10091 0.0163 0.00033 51 Tukra Barmohora 5327 0.0086 0.00018 10 Kumuri 8685 0.0141 0.00029 AP 64753 0.105 0.00107 AP 87770 0.1422 0.00144 6 KUSHDHOWA AP 2 DUDHNOI AP 52 Baguan Kathalguri 5903 0.0096 0.00019 11 Ambari 8878 0.0144 0.00029 53 Damra 9165 0.0148 0.00030 12 Dhanubhanga 8454 0.0137 0.00028 54 Darang giri 11076 0.0179 0.00036 13 Dhupdhara 9845 0.0160 0.00032 55 Dudhnoi 6584 0.0107 0.00022 14 Kahibari 7527 0.0122 0.00025 56 Kushdhowa 8352 0.0135 0.00027 15 Kathakuthi 10774 0.0175 0.00035 57 Lela 7618 0.0123 0.00025 16 Khutabari 7964 0.0129 0.00026 58 Maj jakhili 8311 0.0135 0.00027 17 Rangjuli 7736 0.0125 0.00025 59 Puranivita 10856 0.0176 0.00036 18 Simlitola 6998 0.0113 0.00023 AP 67865 0.110 0.00112 19 Tiplai 9404 0.0152 0.00031 AP 77580 0.126 0.00128 7 LAKHIPUR AP 3 JALESWAR AP 60 Alotoli 10346 0.0168 0.00034 20 Gauriadhop 5727 0.0093 0.00019 61 Bapurvita Jurigaon 7021 0.0114 0.00023 21 Gaurnagar 6072 0.0098 0.00020 62 Dhamar 7225 0.0117 0.00024 22 Gosaidubi 5524 0.0089 0.00018 63 Dodan 9654 0.0156 0.00032 23 Haguripara 2598 0.0042 0.00009 64 Faringpara 5845 0.0095 0.00019 24 Hasdoba 3205 0.0052 0.00011 65 Joyramkuchi 4551 0.0074 0.00015 25 Jaleswar 9861 0.0160 0.00032 66 Kalshabhanga 5515 0.0089 0.00018 26 Katarihara 8591 0.0139 0.00028 67 Pukhuripara 4215 0.0068 0.00014 27 Kathuri 9212 0.0149 0.00030 68 Rowkhowa 4211 0.0068 0.00014 28 Khalisavita 10910 0.0177 0.00036 69 Saktola 7306 0.0118 0.00024 29 Monakoia Saildhowa 8345 0.0135 0.00027 70 Sunari 7453 0.0121 0.00025 30 Rajmita 7819 0.0127 0.00026 AP 73342 0.1188 0.00121 31 Simlabari 9427 0.0153 0.00031 32 Takimari 6527 0.0106 0.00021 8 MATIA AP 33 Tarangpur 9696 0.0157 0.00032 71 Bakaitary 4426 0.0072 0.00015 AP 103514 0.1677 0.00170 72 Baladmari Char 8905 0.0144 0.00029 4 KHARMUZA AP 73 Buduchar 8796 0.0143 0.00029 34 Ambari 8691 0.0141 0.00029 74 Dolgoma Kadamtola 5297 0.0086 0.00017 35 Baguan 6107 0.0099 0.00020 75 Harimura 8615 0.0140 0.00028 36 Bashbari 6684 0.0108 0.00022 76 Karipara 4650 0.0075 0.00015 37 Khankhowa 5591 0.0091 0.00018 77 Matia 4257 0.0069 0.00014 38 Kharmuza 7099 0.0115 0.00023 78 Mornoi 8349 0.0135 0.00027 39 Markula 7901 0.0128 0.00026 79 Nabagta Simlitola 8939 0.0145 0.00029 40 Nollonga 7860 0.0127 0.00026 80 Sidhabari 8925 0.0145 0.00029 41 Ramharir char 6973 0.0113 0.00023 81 Srisuryagiri 7042 0.0114 0.00023 42 Rowmari 7289 0.0118 0.00024 AP 78201 0.1267 0.00129 AP 64195 0.1040 0.00106 ZILA PARISHAD :- 617220 1.0000 0.00338 98

DISTRICT : BARPETA

Total Share of Total Share of Sl. Multiply- Sl. Multiply- Name of Gaon Panchayat Popula- total rural Name of Gaon Panchayat Popula- total rural No. ing factor No. ing factor tion population tion population

1 2 3 4 5 1 2 3 4 5 1 BAJALI AP 4 CHAK CHAKA AP 1 Bamunkuchi 7464 0.0058 0.00016 41 65 No.Puthimari 8177 0.0064 0.00017 2 Barbang 6697 0.0052 0.00014 42 66 No.Nichuka 11121 0.0087 0.00023 3 Barbhaluki Balipara 6601 0.0051 0.00014 43 67 No.Kalahbanga 12236 0.0095 0.00026 4 Chaulabari 5285 0.0041 0.00011 44 68 No. Meda 8398 0.0065 0.00018 5 Dubi 8360 0.0065 0.00017 45 69 No. Feurakhowa 10009 0.0078 0.00021 6 6954 0.0054 0.00015 46 70 No. Madulijar 9303 0.0072 0.00019 7 Geruapara 7572 0.0059 0.00016 47 93 No. Chuliakata 6650 0.0052 0.00014 8 Hathinapur 4571 0.0036 0.00010 48 94 No. Kamargaon 6744 0.0053 0.00014 9 Maguria 6852 0.0053 0.00014 AP 72638 0.0566 0.00076 10 Maripur Anandapur 7805 0.0061 0.00016 5 CHENGA AP 11 Nityananda Panbari 6292 0.0049 0.00013 49 20 No.Bahari 2721 0.0021 0.00006 12 Patacharkuchi 7775 0.0061 0.00016 50 21 (a) No. Batgaon 5424 0.0042 0.00011 13 Saderi 7388 0.0058 0.00015 51 21 No.Haripur 4643 0.0036 0.00010 14 Sarupeta 7826 0.0061 0.00016 52 25 No. Kachumara 6852 0.0053 0.00014 15 Sathisamka Majarkhat 7960 0.0062 0.00017 53 26 No. Godhani 5785 0.0045 0.00012 16 Singimari 7309 0.0057 0.00015 54 28 No. Mahchara 3978 0.0031 0.00008 17 Tihu Dekhata 7722 0.0060 0.00016 55 Chenga Musalmanpara 7501 0.0058 0.00016 AP 120433 0.0938 0.00126 56 Niz Chenga 2793 0.0022 0.00006 2 BARPETA AP 57 Roumari Pathar 6434 0.0050 0.00013 18 Bagodi 11086 0.0086 0.00023 AP 46131 0.0359 0.00048 19 Bhella 11662 0.0091 0.00024 6 GOBARDHAN AP 20 Ganakkuchi 11471 0.0089 0.00024 58 Bagariguri Pathar 10388 0.0081 0.00022 21 Keotkuchi 7251 0.0056 0.00015 59 Bahbari 11950 0.0093 0.00025 22 Madhya Paka 6212 0.0048 0.00013 60 Barapeta 10661 0.0083 0.00022 23 Nagaon 6143 0.0048 0.00013 61 Bilasipara 10528 0.0082 0.00022 24 Patbausi 7583 0.0059 0.00016 62 10304 0.0080 0.00022 25 Pub Paka 6867 0.0053 0.00014 63 Kalpani 8234 0.0064 0.00017 26 Radhakuchi 10247 0.0080 0.00021 64 Khairabari 20062 0.0156 0.00042 27 Sundaridia 7576 0.0059 0.00016 65 Mairajhar Pathar 11410 0.0089 0.00024 28 Uttar Paka 9022 0.0070 0.00019 66 Nimua 11619 0.0091 0.00024 29 Uttar Pub Paka 9738 0.0076 0.00020 67 Paschim Howly 12294 0.0096 0.00026 AP 104858 0.0817 0.00110 68 Pub Howly 4164 0.0032 0.00009 3 BHABANIPUR AP 69 Uttar Howly 10312 0.0080 0.00022 30 Bahmura 12159 0.0095 0.00025 70 Uttar Kharija Bijni 7210 0.0056 0.00015 31 Dabaliapara 9866 0.0077 0.00021 AP 139136 0.1084 0.00145 32 Datirbori 10640 0.0083 0.00022 7 GOMA FULBARI AP 33 Galia 6616 0.0052 0.00014 71 10 No. Pazarbhanga 8661 0.0067 0.00018 34 Hazipara 11306 0.0088 0.00024 72 11 No. Dongra 10356 0.0081 0.00022 35 Kalabari 6328 0.0049 0.00013 73 27 No. Guma 14467 0.0113 0.00030 36 Kumuliapara 10281 0.0080 0.00021 74 6 No. Barbila 7632 0.0059 0.00016 37 Mairamara 12760 0.0099 0.00027 75 7 No. Azad 8348 0.0065 0.00017 38 Majgaon 8530 0.0066 0.00018 76 Bahari Reserve 7589 0.0059 0.00016 39 Niz Bhabanipur 7836 0.0061 0.00016 77 Kholabandha 8988 0.0070 0.00019 40 Sukmanah 7417 0.0058 0.00015 AP 66041 0.0514 0.00069 AP 103739 0.0808 0.00108 99

DISTRICT : BARPETA

Total Share of Total Share of Sl. Multiply- Sl. Multiply- Name of Gaon Panchayat Popula- total rural Name of Gaon Panchayat Popula- total rural No. ing factor No. ing factor tion population tion population

1 2 3 4 5 1 2 3 4 5 8 JALAH AP 117 Sitoli 8889 0.0069 0.00019 78 Angulia 8095 0.0063 0.00017 118 Sonabori 3963 0.0031 0.00008 79 Baghmara 7885 0.0061 0.00016 119 Sonapur Rubi 7898 0.0062 0.00017 80 Bandha Sidhani 7930 0.0062 0.00017 120 Tarakandi 4192 0.0033 0.00009 81 Dhumarpathar 10433 0.0081 0.00022 121 Uzirar Char 10595 0.0083 0.00022 82 Goghuligaon 8716 0.0068 0.00018 AP 229898 0.1791 0.00240 83 Golagaon 9000 0.0070 0.00019 10 PAKA BETBARI AP 84 Jalagaon 10127 0.0079 0.00021 122 Madhya Betbari 8938 0.0070 0.00019 85 Jalah 6774 0.0053 0.00014 123 Dakhin Betbari 8058 0.0063 0.00017 86 Kaklabori 10638 0.0083 0.00022 124 Dakhin Paka 8280 0.0064 0.00017 87 Kamardaisa 8423 0.0066 0.00018 125 Dakhin Paschim Betbari 7488 0.0058 0.00016 88 Manikpur 7654 0.0060 0.00016 126 Dakhin Pub Paka 22020 0.0172 0.00046 89 Palchiguri 10123 0.0079 0.00021 127 Paschim Betbari 8167 0.0064 0.00017 90 Palla 8853 0.0069 0.00019 128 Paschim Paka 11541 0.0090 0.00024 91 Rabangguri 6858 0.0053 0.00014 129 Pub Betbari 7628 0.0059 0.00016 92 Rupohi 10577 0.0082 0.00022 130 Uttar Betbari 7288 0.0057 0.00015 93 Salbari 10288 0.0080 0.00021 131 Uttar Pub Betbari 5689 0.0044 0.00012 94 Saudar bhitha 7946 0.0062 0.00017 AP 95097 0.0741 0.00099 AP 150320 0.1171 0.00157 11 RUPSI AP 9 MANDIA AP 132 71 No. Haldia 9520 0.0074 0.00020 95 12 No. Baghbar 7853 0.0061 0.00016 133 72 No. Guileza 7133 0.0056 0.00015 96 12 No. Manikpur 8757 0.0068 0.00018 134 73 No. Lachauga 8464 0.0066 0.00018 97 15 No. Ramapara 6918 0.0054 0.00014 135 74 No. Kalaipathar 7096 0.0055 0.00015 98 3 No. Kanara 13863 0.0108 0.00029 136 75 No. Kalgachia 8956 0.0070 0.00019 99 5 No. Mandia 12497 0.0097 0.00026 137 76 No. Sawpur 12113 0.0094 0.00025 100 5 No. Mandia Jadavpur 8492 0.0066 0.00018 138 77 No. Tapeswara 6371 0.0050 0.00013 101 6 No. Bhatkuchi 9939 0.0077 0.00021 139 78 No. Titapani 8223 0.0064 0.00017 102 6 No. Chachra 4805 0.0037 0.00010 140 79 No. Bonghugi 7171 0.0056 0.00015 103 6 No. Dighirpam 7062 0.0055 0.00015 141 80 No. Isabpur 6414 0.0050 0.00013 104 7 No. Bamun Dongra 8388 0.0065 0.00018 142 81 No. Barvitha 8066 0.0063 0.00017 105 Alopati Majarchar 11790 0.0092 0.00025 143 82 No. Chikni 6888 0.0054 0.00014 106 Baghmara Char 8159 0.0064 0.00017 AP 96415 0.0751 0.00101 107 Balikuri N.C. 8622 0.0067 0.00018 12 SARUKHETRI AP 108 Chatla 7726 0.0060 0.00016 144 31 No.Uttar Pub Sarukhetri 5536 0.0043 0.00012 109 Dharmapur Bhatnapatty 14006 0.0109 0.00029 145 32 No.Pub Sarukhetri 8572 0.0067 0.00018 110 Gajia Medhirtari 7223 0.0056 0.00015 146 33 No.Dakhin Pub Sarukhetri 9536 0.0074 0.00020 111 Gobindapur 6612 0.0052 0.00014 147 34 No.Dakhin Paschim Sarukhetri 8995 0.0070 0.00019 112 Jania 11902 0.0093 0.00025 148 35 No.Madhya Sarukhetri 7868 0.0061 0.00016 113 Joypur Chikartary 5328 0.0042 0.00011 149 36 No.Madhya Paschim Sarukhetri 7459 0.0058 0.00016 114 Kadamtola 7873 0.0061 0.00016 150 37 No. Paschim Sarukhetri 11058 0.0086 0.00023 115 Kadang 8292 0.0065 0.00017 AP 59024 0.0460 0.00062 116 Moinbori 8254 0.0064 0.00017 ZILA PARISHAD 1283730 1.0000 0.00447 100

DISTRICT : NALBARI

Total Share of Total Share of Sl. Multiply- Sl. Multiply- Name of Gaon Panchayat Popula- total rural Name of Gaon Panchayat Popula- total rural No. ing factor No. ing factor tion population tion population

1 2 3 4 5 1 2 3 4 5

1 BARKHETRI AP 27 Upper Barbhag No. 5 6509 0.0065 0.00017

1 Barunibari Naptipara 10789 0.0107 0.00028 28 Upper Barbhag No. 6 10550 0.0105 0.00027

2 Bhangnamari 14806 0.0147 0.00038 AP 55204 0.0548 0.00072

3 Doulasal Larkuchi 11807 0.0117 0.00031 4 BORIGOG BANBHAG AP

4 Ghoga 10260 0.0102 0.00027 29 18 No. Balitara 7806 0.0078 0.00020

5 Joysagar Bartola 9229 0.0092 0.00024 30 19 No. Chataibari 9238 0.0092 0.00024

6 Kalarchar 8908 0.0088 0.00023 31 Alliya 11661 0.0116 0.00030

7 Kandhbari Dagapara 8914 0.0089 0.00023 32 Datara 9060 0.0090 0.00024

8 Kekankuchi Kaplaboti 11719 0.0116 0.00030 33 Deharkuchi 7865 0.0078 0.00020

9 Kurihamari Borchulia 12410 0.0123 0.00032 34 Dihjari 8350 0.0083 0.00022

10 Loharkata Adabari 12337 0.0123 0.00032 35 Ghograpar 10232 0.0102 0.00027

11 Mugdi Rampur 11984 0.0119 0.00031 36 Khatikuchi 8710 0.0087 0.00023

12 Mukalmuwa Narayanpur 10396 0.0103 0.00027 37 Pub Banbhag 10495 0.0104 0.00027

AP 133559 0.1327 0.00173 AP 83417 0.0829 0.00108

2 BASKA AP 5 DHAMDHAMA AP

13 Ambari 9027 0.0090 0.00023 38 Baganpara 10200 0.0101 0.00026

14 Athiabari 11137 0.0111 0.00029 39 Bagulamari 6600 0.0066 0.00017

15 Belguri 10367 0.0103 0.00027 40 Chaulkara 8436 0.0084 0.00022

16 Chaibari 10009 0.0099 0.00026 41 Dhamdhama 10917 0.0108 0.00028

17 Dhanashreepur 12370 0.0123 0.00032 42 Nayabasti 11668 0.0116 0.00030

18 Narayanpur 10858 0.0108 0.00028 43 Santipur 9931 0.0099 0.00026

19 Odalbari 9917 0.0099 0.00026 44 Subankhata 6954 0.0069 0.00018

20 Subanshripur 11226 0.0112 0.00029 45 Tupalia 7678 0.0076 0.00020

21 Thamna 9458 0.0094 0.00025 AP 72384 0.0719 0.00094

AP 94369 0.0937 0.00122 6 MADHUPUR AP

3 BORBHAG AP 46 Dakhin Natun Dehar 7335 0.0073 0.00019

22 Sanekuchi 5871 0.0058 0.00015 47 Paschim Dharmapur 6495 0.0065 0.00017

23 Upper Barbhag No. 1 9006 0.0089 0.00023 48 Paschim Natun Dehar 6676 0.0066 0.00017

24 Upper Barbhag No. 2 5635 0.0056 0.00015 49 Pub Dharmapur 6373 0.0063 0.00017

25 Upper Barbhag No. 3 9422 0.0094 0.00024 50 Pub Natun Dehar 6737 0.0067 0.00017

26 Upper Barbhag No. 4 8211 0.0082 0.00021 51 Uttar Pub Dharmapur 6951 0.0069 0.00018

AP 40567 0.0403 0.00053 101

DISTRICT : NALBARI

Total Share of Total Share of Sl. Multiply- Sl. Multiply- Name of Gaon Panchayat Popula- total rural Name of Gaon Panchayat Popula- total rural No. ing factor No. ing factor tion population tion population

1 2 3 4 5 1 2 3 4 5

7 NAGRIJULI AP 83 Paschim Batahgila 11908 0.0118 0.00031 52 Gandhibari 8404 0.0083 0.00022 84 Pub Bahjani 9463 0.0094 0.00025

53 Mazguri 9688 0.0096 0.00025 85 Uttar Bahjani 9622 0.0096 0.00025

54 Niz Defeli 8949 0.0089 0.00023 AP 96738 0.0961 0.00126 55 Paschim Defeli No.1 12479 0.0124 0.00032 10 TAMULPUR AP 56 Paschim Defeli No.2 16545 0.0164 0.00043 86 Dakhin Kumarikata 8398 0.0083 0.00022

57 Paschim Defeli No.3 14982 0.0149 0.00039 87 Dakhin Kumarikata No. 1 6835 0.0068 0.00018

58 Pub Kumarikata No.1 6611 0.0066 0.00017 88 Dakhin Kumarikata No. 2 10299 0.0102 0.00027

59 Pub Kumarikata No.2 7411 0.0074 0.00019 89 Paschim Kumarikata No. 1 9132 0.0091 0.00024

60 Pub Kumarikata No.3 6329 0.0063 0.00016 90 Paschim Kumarikata No. 2 7608 0.0076 0.00020

AP 91398 0.0908 0.00119 91 Paschim Kumarikata No. 3 19418 0.0193 0.00050 8 PASCHIM NALBARI AP 92 Paschim Tamulpur No.1 8161 0.0081 0.00021 61 Bangaon 8222 0.0082 0.00021 93 Paschim Tamulpur No.2 10282 0.0102 0.00027

62 Bamandi 6337 0.0063 0.00016 94 Paschim Tamulpur No.3 8573 0.0085 0.00022 63 Belsor 8558 0.0085 0.00022 95 Tamulpur No. 1 8459 0.0084 0.00022

64 Dakhin Madhya Dharmapur 8482 0.0084 0.00022 96 Tamulpur No.2 8537 0.0085 0.00022 65 Dakhin Pakowa No.1 6662 0.0066 0.00017 97 Tamulpur No.3 9050 0.0090 0.00023

66 Dakhin Pakowa No.2 7646 0.0076 0.00020 AP 114752 0.1140 0.00149 67 Dakhin Pakowa No.3 6183 0.0061 0.00016 11 TIHU AP 68 Dakhin Pakowa No.4 4726 0.0047 0.00012 98 Jalkhana Bhatuakhana 8652 0.0086 0.00022 69 Dakhinkhetry Dharmapur 8529 0.0085 0.00022 99 Makhibaha 7563 0.0075 0.00020 70 Kakaya 4730 0.0047 0.00012 100 Mathurapur 9735 0.0097 0.00025 71 Panigaon 6913 0.0069 0.00018 101 Nathkuchi 8351 0.0083 0.00022

72 Paschimkhetry Dharmapur 6943 0.0069 0.00018 102 Paschim Nambarbhag 11092 0.0110 0.00029 73 Pubkhetry Dharmapur 5609 0.0056 0.00015 103 Pub Nambarbhag 9336 0.0093 0.00024

74 Rupiabathan 6929 0.0069 0.00018 AP 54729 0.0544 0.00071 75 Uttarkhetry Dharmapur 6239 0.0062 0.00016 12 TIHU BARAMA AP AP 102708 0.1020 0.00133 104 Anandapur 8797 0.0087 0.00023 9 PUB NALBARI AP 105 Barama 10819 0.0107 0.00028 76 1 No. Khata 6654 0.0066 0.00017 106 Barsimalguri 8955 0.0089 0.00023 77 2 No. Khata 7325 0.0073 0.00019 107 Kadamtala 8896 0.0088 0.00023 78 3 No. Khata 8157 0.0081 0.00021 108 Kaljar 11131 0.0111 0.00029 79 4 No. Khata 11790 0.0117 0.00031 109 Madhapur 9047 0.0090 0.00023 80 5 No. Pub Batahgila 11102 0.0110 0.00029 110 Namati 9190 0.0091 0.00024

81 Dakhin Bahjani 11767 0.0117 0.00031 AP 66835 0.0664 0.00087

82 Madhya Bahjani 8950 0.0089 0.00023 ZILA PARISHAD 1006660 1.0000 0.00435 102

DISTRICT : KAMRUP

Total Share of Total Share of Sl. Multiply- Sl. Multiply- Name of Gaon Panchayat Popula- total rural Name of Gaon Panchayat Popula- total rural No. ing factor No. ing factor tion population tion population 1 2 3 4 5 1 2 3 4 5 1 BEZERA AP 43 Kismat Kathani 9067 0.0066 0.00023 1 Agdola 10844 0.0079 0.00027 44 Mahtoli 14801 0.0108 0.00037 2 Bezera 10763 0.0079 0.00027 45 Nagarbera 7285 0.0053 0.00018 3 Dhupartari 9935 0.0073 0.00025 46 Pijupara 6198 0.0045 0.00016 4 Lachitgarh 6924 0.0051 0.00018 47 Rangapani 6753 0.0049 0.00017 5 Mondakata 10216 0.0075 0.00026 48 Santoli choudhuripam 8793 0.0064 0.00022 6 Rudeswar 8918 0.0065 0.00023 49 Trilochan 5601 0.0041 0.00014 7 Saraighat 9911 0.0073 0.00025 50 8951 0.0065 0.00023 AP 67511 0.0494 0.00085 AP 120498 0.0882 0.00152 2 BIHDIA JAJIKONA AP 6 CHANDRAPUR AP 8 Balahati 5920 0.0043 0.00015 51 Amsing 6425 0.0047 0.00016 9 Bardangerikuchi 6813 0.0050 0.00017 52 Chandrapur 10883 0.0080 0.00028 10 Bihdia 6097 0.0045 0.00015 53 Panikhaity 13691 0.0100 0.00035 11 Biradutta 7530 0.0055 0.00019 54 Paschim Mayang 8629 0.0063 0.00022 12 Haradutta 7296 0.0053 0.00018 AP 39628 0.0290 0.00050 13 Jatia Bangara 5798 0.0042 0.00015 7 CHAYANI BARDUAR AP 14 Karara 6471 0.0047 0.00016 55 Amranga 6950 0.0051 0.00018 15 Loch 6439 0.0047 0.00016 56 Baranti Moniary Parakuchi 6391 0.0047 0.00016 16 Madhukuchi 6949 0.0051 0.00018 57 Biro Gaon 5509 0.0040 0.00014 17 Muktapur 7606 0.0056 0.00019 58 Bongara 5236 0.0038 0.00013 18 Nagaon 7553 0.0055 0.00019 59 Horopara 4564 0.0033 0.00012 19 Singarpara 7503 0.0055 0.00019 60 Kochpara 8584 0.0063 0.00022 20 Titkuchi 6368 0.0047 0.00016 61 Maliata 8192 0.0060 0.00021 AP 88343 0.0646 0.00112 62 Pally Hudumpur 7182 0.0053 0.00018 3 BOKO AP 63 Rajapara 9039 0.0066 0.00023 21 10 No. Dakhin Boko 8566 0.0063 0.00022 64 Sarpara 5344 0.0039 0.00014 22 68 No. Uttar Boko 8385 0.0061 0.00021 65 Satpur 5360 0.0039 0.00014 23 69 No. Dakhin Paschim Boko 8877 0.0065 0.00022 AP 72351 0.0529 0.00092 24 70 No. Dakhin Pub Luki 8211 0.0060 0.00021 8 CHAYGAON AP 25 71 No. Pub Bekeli 7044 0.0052 0.00018 66 9029 0.0066 0.00023 26 72 No. Uttar Bekeli 7985 0.0058 0.00020 67 Champak Nagar 9181 0.0067 0.00023 27 73 No. Paschim Bekeli 7985 0.0058 0.00020 68 Chaygaon 8397 0.0061 0.00021 28 74 No. Pub Luki 7563 0.0055 0.00019 69 Dakhin Pantan 8180 0.0060 0.00021 29 75 No. Dakhin Luki 7039 0.0051 0.00018 70 Gumi Bankakata 7378 0.0054 0.00019 30 76 No. Dakhin Paschim Luki 7887 0.0058 0.00020 71 Paschim chaygaon 9914 0.0073 0.00025 31 9 No. Dakhin Pub Boko 6452 0.0047 0.00016 72 Sattaluk 4746 0.0035 0.00012 AP 85994 0.0629 0.00109 AP 56825 0.0416 0.00072 4 BONGAON AP 9 DIMORIA AP 32 Dakhin Bongaon 7533 0.0055 0.00019 73 Barkhat 8112 0.0059 0.00021 33 Uttar Dakhin Bongaon 6374 0.0047 0.00016 74 Baruabari 3558 0.0026 0.00009 34 Uttar Paschim Bongaon 10739 0.0079 0.00027 75 Dhupguri 6052 0.0044 0.00015 35 Uttar Pub Bongaon 7988 0.0058 0.00020 76 Digaru 6094 0.0045 0.00015 AP 32634 0.024 0.00041 77 Hahara 10257 0.0075 0.00026 5 CHAMARIA AP 78 Kamarkuchi 7991 0.0058 0.00020 36 Bagariguri 9111 0.0067 0.00023 79 Khetri 9503 0.0070 0.00024 37 Bamunbari 6697 0.0049 0.00017 80 Maloibari 9346 0.0068 0.00024 38 Barua 7085 0.0052 0.00018 81 Nartab 6520 0.0048 0.00016 39 Bhakhuradia Rangeswari 8339 0.0061 0.00021 82 Sonapur 7076 0.0052 0.00018 40 Chamaria 6087 0.0045 0.00015 83 Tapatoli 9706 0.0071 0.00025 41 Hekra Jogipara 6588 0.0048 0.00017 84 Tetelia 6072 0.0044 0.00015 42 Kalyan Pur (Jamlai) 9142 0.0067 0.00023 AP 90287 0.0661 0.00114 103

DISTRICT : KAMRUP

Total Share of Total Share of Sl. Multiply- Sl. Multiply- Name of Gaon Panchayat Popula- total rural Name of Gaon Panchayat Popula- total rural No. ing factor No. ing factor tion population tion population 1 2 3 4 5 1 2 3 4 5 10 GORESWAR AP 14 RAMPUR AP 85 Bhogpur Barluchal 11036 0.0081 0.00028 133 Amtala Ziakur 9917 0.0073 0.00025 86 Bongali Para 9523 0.0070 0.00024 134 Bejartari 7888 0.0058 0.00020 87 Goreswar 10671 0.0078 0.00027 135 Dahali Dakhala 9507 0.0070 0.00024 88 Gurmow 7552 0.0055 0.00019 136 Guimara Chimina 5436 0.0040 0.00014 89 Jengajhar 8045 0.0059 0.00020 137 Nahira 9057 0.0066 0.00023 90 Maharipara 9494 0.0069 0.00024 138 Rajapukhuri 4386 0.0032 0.00011 91 Naokata 6538 0.0048 0.00017 139 Rampur 9092 0.0067 0.00023 92 Owguri 6523 0.0048 0.00017 140 Sapartari 10427 0.0076 0.00026 93 Pukhuripar 6528 0.0048 0.00017 141 Satpakhali Tezpur 6953 0.0051 0.00018 94 Rampur 6827 0.0050 0.00017 142 Uparhali 6408 0.0047 0.00016 95 Silikijhar 7365 0.0054 0.00019 AP 79071 0.0578 0.00100 96 Suagpur 7065 0.0052 0.00018 15 RANGIA AP AP 97167 0.0711 0.00123 143 Arimatta 5897 0.0043 0.00015 11 GOROIMARI AP 144 Baidyagarh 8085 0.0059 0.00020 97 Achalpara 3100 0.0023 0.00008 145 Baranghati 4957 0.0036 0.00013 98 Batahidia 10035 0.0073 0.00025 146 Barghula 6138 0.0045 0.00016 99 Bhauria Bhitha 7798 0.0057 0.00020 147 Bishnupur Balisatra 6859 0.0050 0.00017 100 Hatichala Bhalukmari 8075 0.0059 0.00020 148 Bissenalla Issajur 6308 0.0046 0.00016 101 Hatipara 12257 0.0090 0.00031 149 Bordol 7261 0.0053 0.00018 102 Jorsimalu 11998 0.0088 0.00030 150 Borigog 8374 0.0061 0.00021 103 Majortop 6707 0.0049 0.00017 151 Chepti Nakul 6165 0.0045 0.00016 104 Tukurpara 13437 0.0098 0.00034 152 Darkuchi 8366 0.0061 0.00021 AP 73407 0.0537 0.00093 153 Dhepargaon 7045 0.0052 0.00018 12 HAJO AP 154 Dhuhibala 6842 0.0050 0.00017 105 9649 0.0071 0.00024 155 Dimu Dobak 7299 0.0053 0.00018 106 Barni 7216 0.0053 0.00018 156 Jayontipur 7712 0.0056 0.00020 107 Bongalpara 6565 0.0048 0.00017 157 Kaurbaha 5947 0.0044 0.00015 108 Dampur 6252 0.0046 0.00016 158 Kayabarpulla 5039 0.0037 0.00013 109 Hajo No. 2 12134 0.0089 0.00031 159 Khandikar 6341 0.0046 0.00016 110 Kalitakuchi 10487 0.0077 0.00027 160 Madhya Panduri 6397 0.0047 0.00016 111 Ketikibari 8659 0.0063 0.00022 161 Moranjana 5977 0.0044 0.00015 112 Khetri Hardiya 4903 0.0036 0.00012 162 Padum Kowari 7010 0.0051 0.00018 113 Kulhati Pashgaon 10892 0.0080 0.00028 AP 134019 0.0980 0.00170 114 Lah, Koyatol & Halogaon 5785 0.0042 0.00015 16 RANI AP 115 Manahkuchi Haloda 9536 0.0070 0.00024 163 Azara 9529 0.0070 0.00024 116 Niz Hajo 7500 0.0055 0.00019 164 Dakhin Bholagaon 12165 0.0089 0.00031 117 Soniadi 10116 0.0074 0.00026 165 Dharapur 6668 0.0049 0.00017 118 Swahid Khagen Bharali 7770 0.0057 0.00020 166 Garal 6400 0.0047 0.00016 119 Swahid Nagen Deka 7040 0.0052 0.00018 167 Kahikuchi 7770 0.0057 0.00020 120 Swahid Satyanath 13857 0.0101 0.00035 168 Majirgaon 6417 0.0047 0.00016 AP 138361 0.1012 0.00175 169 Ranigaon 9992 0.0073 0.00025 13 KAMALPUR AP 170 Uttar Bholagaon 6318 0.0046 0.00016 121 Athgaon 5579 0.0041 0.00014 AP 65259 0.0477 0.00083 122 7343 0.0054 0.00019 17 SUALKUCHI AP 123 Bardekpar 6192 0.0045 0.00016 171 Bongsor 5533 0.0040 0.00014 124 Borka Satgaon 6012 0.0044 0.00015 172 Dadara 7870 0.0058 0.00020 125 Borsil 5781 0.0042 0.00015 173 Gandhmow 4316 0.0032 0.00011 126 Gopeswar 7626 0.0056 0.00019 174 Madhya Sualkuchi 6944 0.0051 0.00018 127 Guiya 5685 0.0042 0.00014 175 Pacharia 7099 0.0052 0.00018 128 Kamalpur 4856 0.0036 0.00012 176 Paschim Sualkuchi 8857 0.0065 0.00022 129 Kendokona 5866 0.0043 0.00015 177 Pub Sualkuchi 7012 0.0051 0.00018 130 Madartola 6508 0.0048 0.00016 178 Singimari 4760 0.0035 0.00012 131 Puthimari 6610 0.0048 0.00017 AP 52391 0.0383 0.00066 132 Sonapur 5107 0.0037 0.00013 ZILA PARISHAD :- 1366911 1.0000 0.00576 AP 73165 0.0535 0.00093 104

DISTRICT : DARRANG

Total Share of Total Share of Sl. Multiply- Sl. Multiply- Name of Gaon Panchayat Popula- total rural Name of Gaon Panchayat Popula- total rural No. ing factor No. ing factor tion population tion population

1 2 3 4 5 1 2 3 4 5 1 BECHIMARI AP 4 KALAIGAON AP 1 Baligaon 9083 0.0075 0.00024 39 Barnagar 9313 0.0077 0.00025 2 Baruajhar 8323 0.0068 0.00022 40 Bharagarh 6041 0.0050 0.00016 3 Bechimari 9215 0.0076 0.00024 41 Bhekelikanda 9444 0.0078 0.00025 4 Chakarabasti 6933 0.0057 0.00018 42 Bholabari 8831 0.0073 0.00023 5 Daipam 7822 0.0064 0.00021 43 Bhuyakhat 8818 0.0073 0.00023 6 Dalakati Barobazar 8175 0.0067 0.00022 44 Borkala 7090 0.0058 0.00019 7 Dalgaon 9036 0.0074 0.00024 45 Kabirali 8445 0.0069 0.00022 8 Gerua 5948 0.0049 0.00016 46 Kalaigaon 6158 0.0051 0.00016 9 Lalpool 10122 0.0083 0.00027 47 Kalitapara 7988 0.0066 0.00021 10 No. 5 Baruajhar 9619 0.0079 0.00026 48 Lakhimpur 8764 0.0072 0.00023 AP 84276 0.0693 0.00112 49 Outola 7606 0.0063 0.00020 2 BHERGAON AP 50 Rajapukhuri 13147 0.0108 0.00035 11 Aadlapara 982 0.0008 0.00003 51 Ranipukhuri 11544 0.0095 0.00031 12 Atherikhat 6773 0.0056 0.00018 52 Shyandila 12323 0.0101 0.00033 13 Bamunjuli 6705 0.0055 0.00018 53 Tengabari 9932 0.0082 0.00026 14 Bhergaon 7536 0.0062 0.00020 54 Tokankata 8549 0.0070 0.00023 15 Dimakuchi 7753 0.0064 0.00021 AP 143993 0.1184 0.00191 16 Garuajhar 6465 0.0053 0.00017 17 Gopsachuba 7219 0.0059 0.00019 5 KHOIRABARI AP 18 Hatichara 6780 0.0056 0.00018 55 Dhopguri 7114 0.0059 0.00019 19 Kalikhola 8002 0.0066 0.00021 56 Jhargaon 8243 0.0068 0.00022 20 Khagrabari 7877 0.0065 0.00021 57 Khoirabari 6786 0.0056 0.00018 21 Majikuchi 6239 0.0051 0.00017 58 Kuhiakuchi 7702 0.0063 0.00020 22 Orangajuli 10792 0.0089 0.00029 59 Namkhola 7197 0.0059 0.00019 23 Pachim Patla 6632 0.0055 0.00018 60 Tamreswar 8668 0.0071 0.00023 24 Parbahuchuba 6488 0.0053 0.00017 AP 45710 0.0376 0.00061 25 Purani Tangla 4572 0.0038 0.00012 26 Rajagarh 6501 0.0053 0.00017 6 MAZBAT AP 27 Rowmari 10303 0.0085 0.00027 61 Bahipukhuri 3285 0.0027 0.00009 28 Suklai 6954 0.0057 0.00018 62 Gelabil 8026 0.0066 0.00021 AP 124573 0.1025 0.00166 63 Habigaon 7273 0.0060 0.00019 3 DALGAON SIALMARI AP 64 Jogyapur 7557 0.0062 0.00020 29 Ba habari 12137 0.0100 0.00032 65 Lamabari 9792 0.0081 0.00026 30 No.1 & 2 Baruajhar 9515 0.0078 0.00025 66 Mazbat 7991 0.0066 0.00021 31 Bihudia 11250 0.0093 0.00030 67 Merabil 9913 0.0082 0.00026 32 Fakirpara 12865 0.0106 0.00034 68 Naohora 5788 0.0048 0.00015 33 Golondi 8933 0.0073 0.00024 69 No. 2 Saikiachuburi 7650 0.0063 0.00020 34 Kalyan 9977 0.0082 0.00027 70 No. 64 Dhansiri 6929 0.0057 0.00018 35 Khajuabil 13154 0.0108 0.00035 71 No. 66 Dhansiri 8155 0.0067 0.00022 36 Koupati 7505 0.0062 0.00020 72 Orang 7482 0.0062 0.00020 37 Shyampur 15457 0.0127 0.00041 73 Phuluguri 6131 0.0050 0.00016 38 Silbori 11498 0.0095 0.00031 74 Rowtagaon 4022 0.0033 0.00011 AP 112291 0.0924 0.00149 AP 99994 0.0822 0.00133 105

DISTRICT : DARRANG

Total Share of Total Share of Sl. Multiply- Sl. Multiply- Name of Gaon Panchayat Popula- total rural Name of Gaon Panchayat Popula- total rural No. ing factor No. ing factor tion population tion population

1 2 3 4 5 1 2 3 4 5 7 PACHIM MANGALDAI AP 114 Devananda 1976 0.0016 0.00005 75 Aulachowka 7782 0.0064 0.00021 115 Dipila 6646 0.0055 0.00018 76 Chamuapara 5639 0.0046 0.00015 116 Dumunichowki 1538 0.0013 0.00004 77 Clapai 9085 0.0075 0.00024 117 Duni 7977 0.0066 0.00021 78 Dahi 6982 0.0057 0.00019 118 Ganeshkuwari 9319 0.0077 0.00025 79 Jaljali 6801 0.0056 0.00018 119 Garukhuti 4942 0.0041 0.00013 80 Janaramchowka 7736 0.0064 0.00021 120 Ghorabandha 5945 0.0049 0.00016 81 Nagarbahi 5689 0.0047 0.00015 121 Hazarikapara 1087 0.0009 0.00003 82 Ramhari 7183 0.0059 0.00019 122 Kurua 11100 0.0091 0.00030 83 Rangamati 10365 0.0085 0.00028 123 Lokrai 9343 0.0077 0.00025 84 Rowmari 3214 0.0026 0.00009 124 Maroi 2741 0.0023 0.00007 85 Upahupara 7014 0.0058 0.00019 125 Patharighat 4486 0.0037 0.00012 AP 77490 0.0637 0.00103 126 Sanowa 16126 0.0133 0.00043 8 PUB MANGALDAI AP 127 Sarabari 7068 0.0058 0.00019 86 Abhaypukhuri 3526 0.0029 0.00009 128 Sipajhar 1168 0.0010 0.00003 87 Balabari 13971 0.0115 0.00037 129 Turai 5783 0.0048 0.00015 88 Bandia 4190 0.0034 0.00011 AP 160627 0.1321 0.00214 89 Bhakatpara 13043 0.0107 0.00035 11 UDALGURI AP 90 Chawldhowa 13525 0.0111 0.00036 130 Ambagan 8974 0.0074 0.00024 91 Dhula 3977 0.0033 0.00011 131 Amjuli 5980 0.0049 0.00016 92 Khataniapara 3942 0.0032 0.00010 132 Barnagar 9618 0.0079 0.00026 93 Moamari 2827 0.0023 0.00008 133 Batiamori 4781 0.0039 0.00013 94 Ondalajhar 3670 0.0030 0.00010 134 Bengbari 3773 0.0031 0.00010 95 Ozagaon 13362 0.0110 0.00036 135 Chapangaon 9119 0.0075 0.00024 96 Puthimari 14772 0.0122 0.00039 136 Chastrapara 8613 0.0071 0.00023 AP 90805 0.0747 0.00121 137 Fulkuchi 14889 0.0122 0.00040 9 ROWTA AP 138 Harisinga 7397 0.0061 0.00020 97 Bhalukmari 8536 0.0070 0.00023 139 Hatigarh 8882 0.0073 0.00024 98 Ghargaon 11605 0.0095 0.00031 140 Jabaritola 8989 0.0074 0.00024 99 Hazaragaon 8760 0.0072 0.00023 141 9374 0.0077 0.00025 100 Kaziamati 7937 0.0065 0.00021 142 Khairajangal 6696 0.0055 0.00018 101 Mohanpur 7420 0.0061 0.00020 143 Lissing 5796 0.0048 0.00015 102 Purana Goroibari 9071 0.0075 0.00024 144 Majuli 6835 0.0056 0.00018 103 Rowta 7230 0.0059 0.00019 145 Manpur 11056 0.0091 0.00029 104 Rowta Station 4458 0.0037 0.00012 146 Nalkhamara 8562 0.0070 0.00023 AP 65017 0.0535 0.00086 147 No. 2 Barigaon 8245 0.0068 0.00022 10 SIPAJHAR AP 148 Odala 8881 0.0073 0.00024 105 Barampur 6544 0.0054 0.00017 149 Panery 3570 0.0029 0.00009 106 Bazana 13809 0.0114 0.00037 150 Paradia 8665 0.0071 0.00023 107 Bonmaja 7569 0.0062 0.00020 151 Ratanpur 9119 0.0075 0.00024 108 Bordoulguri 4675 0.0038 0.00012 152 Santipur 6952 0.0057 0.00018 109 Burha 8133 0.0067 0.00022 153 Simlaguri 7163 0.0059 0.00019 110 Burhinagar 6754 0.0056 0.00018 154 Sonaigaon 9588 0.0079 0.00025 111 Byaspara 2392 0.0020 0.00006 155 Udalguri 9448 0.0078 0.00025 112 Chengeliajhar 7002 0.0058 0.00019 AP 210965 0.1735 0.00280 113 Deomornoi 6504 0.0053 0.00017 ZILA PARISHAD 1215741 1.0000 0.00539 106

DISTRICT : SONITPUR

Total Share of Total Share of Sl. Multiply- Sl. Multiply- Name of Gaon Panchayat Popula- total rural Name of Gaon Panchayat Popula- total rural No. ing factor No. ing factor tion population tion population

1 2 3 4 5 1 2 3 4 5 1 BAGHMORA AP 41 Pachim Borgaon 8957 0.0070 0.00027 1 Borjarani 7331 0.0057 0.00022 42 Pub-Borgaon 15622 0.0122 0.00046 2 Jorabari 9673 0.0076 0.00029 43 Puthimari 6645 0.0052 0.00020 3 Khara Simolu 8243 0.0064 0.00024 44 Tumuki 13875 0.0108 0.00041 4 Mizika 9566 0.0075 0.00028 AP 86602 0.0677 0.00128 5 Monabari 12191 0.0095 0.00036 5 BISWANATH AP 6 Rotowa 5531 0.0043 0.00016 45 Biswanath 4783 0.0037 0.00014 7 Tinisuti 8451 0.0066 0.00025 46 Burigang 5500 0.0043 0.00016 8 Zingia 7044 0.0055 0.00021 47 Garehagi 5854 0.0046 0.00017 AP 68030 0.0531 0.00101 48 Kumolia 6352 0.0050 0.00019 2 BALIPARA AP 49 Lehugaon 6049 0.0047 0.00018 9 Balipara 9889 0.0077 0.00029 50 Panibharal 6805 0.0053 0.00020 10 Balipukhuri 6443 0.0050 0.00019 51 Sowaguri 4836 0.0038 0.00014 11 Bhalukmari 6784 0.0053 0.00020 AP 40179 0.0314 0.00060 12 Bindukuri 8722 0.0068 0.00026 6 BORCHOLA AP 13 Chariduar 9972 0.0078 0.00030 52 Borbhagia Belsiri 9211 0.0072 0.00027 14 Chiloni 9685 0.0076 0.00029 53 Dakhin Singri 12561 0.0098 0.00037 15 Dekargaon 10345 0.0081 0.00031 54 Dhologuri 10653 0.0083 0.00032 16 Garhmora 10328 0.0081 0.00031 55 Dumdooma 7886 0.0062 0.00023 17 Ghoramari 9439 0.0074 0.00028 56 Gupteswar 9156 0.0072 0.00027 18 Haleswar 7785 0.0061 0.00023 57 Natun Sirajuli 9855 0.0077 0.00029 19 Lokra 7729 0.0060 0.00023 58 Natunpam 11123 0.0087 0.00033 20 Mansiri 6900 0.0054 0.00020 59 Niz-Borchola 11118 0.0087 0.00033 21 Napam 11823 0.0092 0.00035 60 Palasbasti 12058 0.0094 0.00036 22 Niz-goroimari 8882 0.0069 0.00026 61 Pirakata 9766 0.0076 0.00029 23 Rangajan 10387 0.0081 0.00031 62 Sirajuli 13187 0.0103 0.00039 24 Samdhora 9428 0.0074 0.00028 AP 116574 0.0911 0.00173 25 Singitoli 8471 0.0066 0.00025 26 Udmari 9293 0.0073 0.00028 7 CHAIDUAR AP AP 162305 0.1268 0.00240 63 Amjarani 7363 0.0058 0.00022 3 BEHALI AP 64 Amtola 6441 0.0050 0.00019 27 Bihmari 8152 0.0064 0.00024 65 Bakoridoloni 7490 0.0059 0.00022 28 Boralimora 10093 0.0079 0.00030 66 Balijan 8298 0.0065 0.00025 29 Borgang 9018 0.0070 0.00027 67 Gamiri 5823 0.0045 0.00017 30 Botiamari 5486 0.0043 0.00016 68 Helem 5198 0.0041 0.00015 31 Cherelia 7852 0.0061 0.00023 69 Jalukbari 6760 0.0053 0.00020 32 Gangmouthan 8847 0.0069 0.00026 70 Kalyanpur 6382 0.0050 0.00019 33 Niz-Behali 6761 0.0053 0.00020 71 Karibil 5695 0.0044 0.00017 34 Rangagarh 3867 0.0030 0.00011 72 Kekurijan 8411 0.0066 0.00025 35 Telengonia 4499 0.0035 0.00013 73 Krishnapur 8001 0.0063 0.00024 AP 64575 0.0504 0.00096 74 Missamari 6276 0.0049 0.00019 4 BIHAGURI AP 75 Nolonibari 6808 0.0053 0.00020 36 1 No. Bihaguri 5039 0.0039 0.00015 76 Rangalial 5442 0.0043 0.00016 37 2 No. Bihaguri 6622 0.0052 0.00020 77 Satrang 5733 0.0045 0.00017 38 Bahbari 9264 0.0072 0.00027 78 Tetunbari 5381 0.0042 0.00016 39 Bandarmari 6956 0.0054 0.00021 79 Tokoubari 6059 0.0047 0.00018 40 Borgaon 13622 0.0106 0.00040 AP 111561 0.0871 0.00165 107

DISTRICT : SONITPUR

Total Share of Total Share of Sl. Multiply- Sl. Multiply- Name of Gaon Panchayat Popula- total rural Name of Gaon Panchayat Popula- total rural No. ing factor No. ing factor tion population tion population

1 2 3 4 5 1 2 3 4 5 8 DHEKIAJULI AP 121 Gopalpur 5622 0.0044 0.00017 80 Amiyapur 7188 0.0056 0.00021 122 Kalabari 5296 0.0041 0.00016 81 Bahbera 10295 0.0080 0.00030 123 Khariopuria 3795 0.0030 0.00011 82 Bamunpukhuri 6006 0.0047 0.00018 124 Lohitmukh 4326 0.0034 0.00013 83 Batasipur 8014 0.0063 0.00024 125 Pachim-Kalabari 5097 0.0040 0.00015 84 Bhotpara 9191 0.0072 0.00027 126 Pichala Sobansiri 2657 0.0021 0.00008 85 Chenimari 9550 0.0075 0.00028 127 Pub-Dubia 7961 0.0062 0.00024 86 Garhmora 9558 0.0075 0.00028 128 Pub-Kalabari 4377 0.0034 0.00013 87 Garubandha 9076 0.0071 0.00027 129 Rawnmukh 5711 0.0045 0.00017 88 Jiagabharu 7244 0.0057 0.00021 130 Solengiguri 4947 0.0039 0.00015 89 Keherukhanda 8575 0.0067 0.00025 131 Sonapar 10732 0.0084 0.00032 90 Mazrowmari 9196 0.0072 0.00027 132 Uttar Kalabari 5870 0.0046 0.00017 91 Missamari 6443 0.0050 0.00019 AP 100802 0.0787 0.00149 92 Mizibari 6755 0.0053 0.00020 93 Naharbari 6788 0.0053 0.00020 12 RANGAPARA AP 94 Panbari 8068 0.0063 0.00024 133 Borjuli 11172 0.0087 0.00033 95 Rakhasmari 9201 0.0072 0.00027 134 Hatibari 7826 0.0061 0.00023 96 Sopai 9645 0.0075 0.00029 135 Naharani 11028 0.0086 0.00033 97 Thelamara 8869 0.0069 0.00026 136 Namonigaon 8994 0.0070 0.00027 AP 149662 0.1169 0.00222 137 Phologuri 8604 0.0067 0.00025 9 GABHARU AP 138 Phulbari 10883 0.0085 0.00032 98 Besseria 7894 0.0062 0.00023 139 Sonajuli 9958 0.0078 0.00030 99 Bhomoraguri 10542 0.0082 0.00031 140 Thakurbari 9163 0.0072 0.00027 100 Dolabari 7696 0.0060 0.00023 AP 77628 0.0606 0.00115 101 Mazgaon 10862 0.0085 0.00032 13 SAKOMOTHA AP 102 Panchmile 10491 0.0082 0.00031 141 Balichang 6003 0.0047 0.00018 103 Parbatia 9958 0.0078 0.00030 142 Bamuni Pathar 7886 0.0062 0.00023 104 Rajgarh 9857 0.0077 0.00029 143 Borpathar 12176 0.0095 0.00036 105 Ushapur 9219 0.0072 0.00027 144 Dhuli 8904 0.0070 0.00026 AP 76519 0.0598 0.00113 145 Kuwari 5972 0.0047 0.00018 10 NADUAR AP 146 Mukhargarh 6990 0.0055 0.00021 106 Dakhin Chillabandh 9155 0.0072 0.00027 147 Pabhoi 10662 0.0083 0.00032 107 Dakhin Murhadol 6684 0.0052 0.00020 148 Selaikhati 4307 0.0034 0.00013 108 Madhaya Chillabandh 5758 0.0045 0.00017 AP 62900 0.0491 0.00093 109 Pachim Borbhogia 6218 0.0049 0.00018 14 SOOTEA AP 110 Pachim Murhadol 6544 0.0051 0.00019 149 1 No. Sootea 10086 0.0079 0.00030 111 Pub-Borbhogia 6756 0.0053 0.00020 150 2 No. Sootea 9547 0.0075 0.00028 112 Pub-Murhadol 8878 0.0069 0.00026 151 3 No. Sootea 9342 0.0073 0.00028 113 Uttar Borbhogia 6448 0.0050 0.00019 152 4 No. Sootea 8847 0.0069 0.00026 114 Uttar Chillabandh 7925 0.0062 0.00023 153 5 No. Sootea 9467 0.0074 0.00028 115 Uttar Murhadol 9037 0.0071 0.00027 154 6 No. Sootea 5699 0.0045 0.00017 AP 73403 0.0573 0.00109 155 Dakhin Nagsankar 8486 0.0066 0.00025 11 PUB-CHOIDUAR AP 156 Madhya Nagsankar 6852 0.0054 0.00020 116 Alupara 9637 0.0075 0.00029 157 Pub Nagsankar 9478 0.0074 0.00028 117 Bortamuli 5143 0.0040 0.00015 158 Uttar Nagsankar 11591 0.0091 0.00034 118 Dakhin-Kalabari 5839 0.0046 0.00017 AP 89395 0.0698 0.00132 119 Dubia 7777 0.0061 0.00023 ZILA PARISHAD 1280135 1.0000 0.00632 120 Ghagra 6015 0.0047 0.00018 108

DISTRICT : LAKHIMPUR

Total Share of Total Share of Sl. Multiply- Sl. Multiply- Name of Gaon Panchayat Popula- total rural Name of Gaon Panchayat Popula- total rural No. ing factor No. ing factor tion population tion population

1 2 3 4 5 1 2 3 4 5 1 BAGINADI AP 42 Uttar Laluk 9391 0.0135 0.00030 1 Baginodi 10029 0.0144 0.00032 43 Yuva Nagar 11581 0.0167 0.00037 2 Bhimpara 14461 0.0208 0.00046 AP 109898 0.1582 0.00174 3 Chauldhua 10862 0.0156 0.00034 6 LAKHIMPUR AP 4 Kadam 8125 0.0117 0.00026 44 Azad 8001 0.0115 0.00025 5 Na-Kadam 8449 0.0122 0.00027 45 Bogoliuan 8744 0.0126 0.00028 6 Seajuli 7952 0.0114 0.00025 46 Chaboti 9619 0.0138 0.00031 7 Thouthuwani 8990 0.0129 0.00029 47 Ghunachuti 9065 0.0130 0.00029 8 Ukhamati 9191 0.0132 0.00029 48 Johing 8810 0.0127 0.00028 AP 78059 0.1124 0.00124 49 Kamalabaria 10176 0.0146 0.00032 2 BIHPURIA AP 50 Lakhimpur 12953 0.0186 0.00041 9 Badati Jamuguri 6384 0.0092 0.00020 51 Uzalpur 9522 0.0137 0.00030 10 Bahgorah Dhunaguri 9254 0.0133 0.00029 AP 76890 0.1107 0.00122 11 Bihpuria 8033 0.0116 0.00025 7 NARAYANPUR AP 12 Pub-Dikrong 8841 0.0127 0.00028 52 Bhulabari 9022 0.0130 0.00029 AP 32512 0.0468 0.00052 53 Borbali 6555 0.0094 0.00021 3 DHAKUAKHANA AP 54 Dakhin Narayanpur 8309 0.0120 0.00026 13 Chaiguri 7150 0.0103 0.00023 55 Dhalpur 7013 0.0101 0.00022 14 Dangdhara 6899 0.0099 0.00022 56 Gondhdolni 7692 0.0111 0.00024 15 Dhakuakhana 7181 0.0103 0.00023 57 Jamuguri 8343 0.0120 0.00026 16 Dhenukhana Batomary 4847 0.0070 0.00015 58 Narayanpur 7141 0.0103 0.00023 17 Dimaruguri 5816 0.0084 0.00018 59 Panbari 8169 0.0118 0.00026 18 Gandhia 4284 0.0062 0.00014 60 Pathalaipahar 7782 0.0112 0.00025 19 Harhi 5149 0.0074 0.00016 61 Pichala 7317 0.0105 0.00023 20 Kherkata 6672 0.0096 0.00021 62 Pub-Narayanpur 7356 0.0106 0.00023 21 Matmara 7461 0.0107 0.00024 63 Rajgarh 9177 0.0132 0.00029 22 Pachim Dhakuakhana 8088 0.0116 0.00026 64 Rangati 6086 0.0088 0.00019 23 Pub-Dhakuakhana 8763 0.0126 0.00028 65 Simaluguri 7739 0.0111 0.00025 24 Uttar Dhakuakhana 6363 0.0092 0.00020 AP 107701 0.1550 0.00171 AP 78673 0.1132 0.00125 8 NOWBOICHA AP 4 GHILAMARA AP 66 Dizoo 10000 0.0144 0.00032 25 Barkhamukh 7063 0.0102 0.00022 67 Dolahat 9521 0.0137 0.00030 26 Bilmukh 6707 0.0097 0.00021 68 Madhya-Nowbaicha 8433 0.0121 0.00027 27 Bordoibam 7017 0.0101 0.00022 69 Nowboicha 7881 0.0113 0.00025 28 Deolia 6181 0.0089 0.00020 70 Pachim Nowboicha 7428 0.0107 0.00024 29 Ghilamara 9915 0.0143 0.00031 71 Pahumora 9432 0.0136 0.00030 30 Kekuri 6228 0.0090 0.00020 72 Phulbari 9520 0.0137 0.00030 31 Mornai 7621 0.0110 0.00024 73 Rampur Bogibil 8339 0.0120 0.00026 32 Subansiri 8741 0.0126 0.00028 74 Ranganadi 9433 0.0136 0.00030 33 Sunarichapari 8028 0.0116 0.00025 75 Singra 8713 0.0125 0.00028 AP 67501 0.0972 0.00107 AP 88700 0.1277 0.00141 5 KARUNABARI AP 9 TELAHI AP 34 Bongalmora 13461 0.0194 0.00043 76 Lohiturkhabolu 9650 0.0139 0.00031 35 Borchala Pandhua 9961 0.0143 0.00032 77 Madhya Telahi 8404 0.0121 0.00027 36 Dakhin Laluk 9854 0.0142 0.00031 78 Pachim Telahi 8021 0.0115 0.00025 37 Dikrong 9439 0.0136 0.00030 79 Panigaon 12026 0.0173 0.00038 38 Harmoti 15214 0.0219 0.00048 80 Pub Telahi 9951 0.0143 0.00032 39 Niz Lakuk 9765 0.0141 0.00031 81 Uttar Telahi 6748 0.0097 0.00021 40 Pava 10752 0.0155 0.00034 AP 54800 0.0789 0.00087 41 Tinthengia 10480 0.0151 0.00033 ZILA PARISHAD: 694734 1.0000 0.00367 109

DISTRICT : DHEMAJI

Total Share of Total Share of Sl. Multiply- Sl. Multiply- Name of Gaon Panchayat Popula- total rural Name of Gaon Panchayat Popula- total rural No. ing factor No. ing factor tion population tion population

1 2 3 4 5 1 2 3 4 5 1 BORDOLONI AP 4 MURKONGSELEK AP 1 Bhebali 5394 0.0114 0.00024 2 Borbam 5549 0.0118 0.00025 34 Bahir Luhijan 8312 0.0176 0.00038 3 Bordoloni 7563 0.0160 0.00034 35 Chille 9446 0.0200 0.00043 4 Gogamukh 8752 0.0186 0.00039 36 Dekapam 7418 0.0157 0.00033 5 Joyrampur 4802 0.0102 0.00022 37 Galisikari 8140 0.0173 0.00037 6 Kachutali 8596 0.0182 0.00039 38 Jonai 10285 0.0218 0.00046 7 Lajak 5239 0.0111 0.00024 39 Kemi Jelem 8610 0.0183 0.00039 8 Madhya Mingmang 4364 0.0093 0.00020 40 Laimekuri 7263 0.0154 0.00033 9 Michamari 6106 0.0129 0.00028 41 Missamara 6264 0.0133 0.00028 10 Mingmung 7188 0.0152 0.00032 42 Rajakhana 10426 0.0221 0.00047 11 Naharbari 5420 0.0115 0.00024 43 Ramdhan Dikhari 7850 0.0166 0.00035 12 Nalbari 6754 0.0143 0.00030 44 Rayong Bijoypur 7439 0.0158 0.00034 13 Ukhamati 4346 0.0092 0.00020 45 Siga 6461 0.0137 0.00029 AP 80073 0.1698 0.00181 46 Simen Chapori 4688 0.0099 0.00021 2 DHEMAJI AP 47 Somkong 9446 0.0200 0.00043 14 Ajuha 4641 0.0098 0.00021 48 Telem 10923 0.0232 0.00049 15 Aradhal 5887 0.0125 0.00027 AP 122971 0.2607 0.00277 16 Batgharia 4876 0.0103 0.00022 17 Bishnupur 8450 0.0179 0.00038 5 SISSIBORGAON AP 18 Chamarajan 6144 0.0130 0.00028 49 Akajan 8442 0.0179 0.00038 19 Dakhin Dhemaji 6026 0.0128 0.00027 50 Amguri 8322 0.0176 0.00038 20 Ghuguha 5872 0.0125 0.00026 51 Batanipam 7328 0.0155 0.00033 21 Gohaingaon 6230 0.0132 0.00028 52 Borlung 8128 0.0172 0.00037 22 Hatigarh 6837 0.0145 0.00031 53 Dimow 6734 0.0143 0.00030 23 Jiadhal 5892 0.0125 0.00027 54 8248 0.0175 0.00037 24 Khubalia 6454 0.0137 0.00029 55 Madhaya Sissitangani 10650 0.0226 0.00048 25 Lakhi pathar 9656 0.0205 0.00044 56 Malinipur 9114 0.0193 0.00041 26 Moridhal 6613 0.0140 0.00030 57 Muktiar 7886 0.0167 0.00036 27 Naruathan 4578 0.0097 0.00021 58 Namani Sissitangani 7054 0.0150 0.00032 28 Uttar Dhemaji 6669 0.0141 0.00030 59 Nilakh 7332 0.0155 0.00033 AP 94825 0.2011 0.00214 60 Silapathar 9528 0.0202 0.00043 3 MACHKHOWA AP 61 Silasuti 9176 0.0195 0.00041 29 Begenagarah 5576 0.0118 0.00025 62 Simenmukh 8482 0.0180 0.00038 30 Jorkata 6250 0.0133 0.00028 63 Sissiborgaon 9802 0.0208 0.00044 31 Machkhowa 5306 0.0113 0.00024 64 Sripani 10514 0.0223 0.00047 32 Pub-Machkhowa 5228 0.0111 0.00024 65 Ujani Sissitangani 8296 0.0176 0.00037 33 Sissimukh 6346 0.0135 0.00029 AP 145036 0.3075 0.00327 AP 28706 0.0609 0.00065 ZILA PARISHAD 471611 1.0000 0.00355 110

DISTRICT : MORIGAON

Total Share of Total Share of Sl. Multiply- Sl. Multiply- Name of Gaon Panchayat Popula- total rural Name of Gaon Panchayat Popula- total rural No. ing factor No. ing factor tion population tion population

1 2 3 4 5 1 2 3 4 5 1 BATADRABA AP (PART) 42 Omaraguri 6471 0.0106 0.00021 1 Silpukhuri 6743 0.0110 0.00022 43 Pavakati 5893 0.0096 0.00019 AP 6743 0.0110 0.00011 44 Raja Gadhowa 5517 0.0090 0.00018 2 BHURBANDHA AP 45 Tengaguri 6909 0.0113 0.00022 2 Azarbari 6096 0.0099 0.00020 46 Tinsukia Mahmara 6268 0.0102 0.00020 3 Baghara 8044 0.0131 0.00026 47 Tulsibari 6782 0.0111 0.00022 4 Barangabari 7315 0.0119 0.00024 AP 172275 0.2810 0.00280 5 Bhurbandha 8588 0.0140 0.00028 6 MAIRABARI AP (PART) 6 Dandua 8191 0.0134 0.00027 48 Borbori 4043 0.0066 0.00013 7 Dighalbari 9203 0.0150 0.00030 49 Borchabori 5557 0.0091 0.00018 8 Habi Barangabari 2949 0.0048 0.00010 50 Datialbori 6239 0.0102 0.00020 9 Konwargaon 8556 0.0140 0.00028 51 Doloigaon 8353 0.0136 0.00027 10 Manipur 9103 0.0148 0.00030 52 Gariabori 6012 0.0098 0.00020 11 Mikirbheta 5541 0.0090 0.00018 53 Hatimuria 6961 0.0114 0.00023 12 Rangadaria 8826 0.0144 0.00029 54 Lengribori 8452 0.0138 0.00027 13 Solmari 6503 0.0106 0.00021 55 Lochanabari 6644 0.0108 0.00022 14 Tarabori 6622 0.0108 0.00022 56 Moirabari 3345 0.0055 0.00011 AP 95537 0.1558 0.00155 57 Tatikata 6473 0.0106 0.00021 3 DOLONGHAT AP (PART) 58 Ulubari 6687 0.0109 0.00022 15 Bhakatgaon 7320 0.0119 0.00024 AP 68766 0.1122 0.00112 16 Borchila 7347 0.0120 0.00024 7 MAYANG AP 17 Chabukdhara 6869 0.0112 0.00022 59 Ahatguri 8543 0.0139 0.00028 18 Paghali 9046 0.0148 0.00029 60 Baghjap 7126 0.0116 0.00023 AP 30582 0.0499 0.00050 61 Boha Borjari 6224 0.0102 0.00020 4 KAPILI AP (PART) 62 Borpak 6248 0.0102 0.00020 19 Borbhagia 7679 0.0125 0.00025 63 Buraburi 7176 0.0117 0.00023 20 Charaibahi 6977 0.0114 0.00023 64 Burgaon 7379 0.0120 0.00024 21 Jaluguti 8043 0.0131 0.00026 65 Dakhin Dharamtul 6787 0.0111 0.00022 22 Kalmoubari 7706 0.0126 0.00025 66 Deosal 10461 0.0171 0.00034 23 Mikirgaon 6991 0.0114 0.00023 67 Dungabari 6072 0.0099 0.00020 AP 37396 0.0610 0.00061 68 Gagalmari 9171 0.0150 0.00030 5 LAHARIGHAT AP 69 Gagalmari Ashigarh 4775 0.0078 0.00016 24 Balidunga 6661 0.0109 0.00022 70 Garmari 8129 0.0133 0.00026 25 Baralimari 8088 0.0132 0.00026 71 Ghagua 9960 0.0162 0.00032 26 Bhuragaon 16524 0.0270 0.00054 72 Gova 3230 0.0053 0.00011 27 Borchala 7952 0.0130 0.00026 73 Jagibhakatgaon 7468 0.0122 0.00024 28 Bordubatup 4728 0.0077 0.00015 74 Jagiroad 17033 0.0278 0.00055 29 Bowalguri 6275 0.0102 0.00020 75 Jhargaon 7511 0.0123 0.00024 30 Dhumkura 7505 0.0122 0.00024 76 Kuranibari 7019 0.0114 0.00023 31 Dhupguri 5586 0.0091 0.00018 77 Lehpati 5748 0.0094 0.00019 32 Haibargaon 8332 0.0136 0.00027 78 Manaha 7097 0.0116 0.00023 33 Jaribor 7007 0.0114 0.00023 79 Mayong 7551 0.0123 0.00025 34 Kacharibori 6359 0.0104 0.00021 80 Nellie 10311 0.0168 0.00034 35 Kathani 6589 0.0107 0.00021 81 Paliguri 4810 0.0078 0.00016 36 Kushtoli 7067 0.0115 0.00023 82 Pavakati 7862 0.0128 0.00026 37 Laharighat 4744 0.0077 0.00015 83 Silsang 6614 0.0108 0.00022 38 Lawbhurunga 6187 0.0101 0.00020 84 Telahi 5544 0.0090 0.00018 39 Nagabandha 8614 0.0141 0.00028 85 Uttar Dharamtul 5920 0.0097 0.00019 40 Niz-chaharia 8092 0.0132 0.00026 AP 201769 0.3291 0.00328 41 Niz-gerua 8125 0.0133 0.00026 ZILA PARISHAD 613068 1.0000 0.00332 111

DISTRICT : NAGAON

Total Share of Total Share of Sl. Multiply- Sl. Multiply- Name of Gaon Panchayat Popula- total rural Name of Gaon Panchayat Popula- total rural No. ing factor No. ing factor tion population tion population

1 2 3 4 5 1 2 3 4 5 1 BAJIAGAON AP 40 Ambari 5292 0.0032 0.00012 1 4803 0.0029 0.00011 41 Baliram 4501 0.0027 0.00010 2 Bajiagaon 6988 0.0042 0.00016 42 Banhawar 10210 0.0062 0.00024 3 Khatowal 6569 0.0040 0.00015 43 Barbali 8063 0.0049 0.00019 4 Kuhumtoli 8454 0.0051 0.00020 44 Bhelouguri 7896 0.0048 0.00018 5 Kunuwamari 9034 0.0054 0.00021 45 Burungatoli Pathar 7613 0.0046 0.00018 6 Mowamari 8732 0.0053 0.00020 46 Charingpathar 8738 0.0053 0.00020 7 Niz Bheleuguri 5864 0.0035 0.00014 47 Charlek 7163 0.0043 0.00017 8 Niz Bhoraguri 5616 0.0034 0.00013 48 Chenjmaji 6701 0.0040 0.00016 9 Rangagarh 6353 0.0038 0.00015 49 Chomorali 7467 0.0045 0.00017 10 Samaguri 6181 0.0037 0.00014 50 Chowdhuri Bajar 8141 0.0049 0.00019 11 Sutargaon 5804 0.0035 0.00013 51 Doboka 10153 0.0061 0.00024 12 Udimari 8033 0.0048 0.00019 52 Jamuna 9123 0.0055 0.00021 AP 82431 0.050 0.00096 53 Jamunamukh 7396 0.0045 0.00017 2 BARAHAMPUR AP 54 Joynagar 6578 0.0040 0.00015 13 Balijuri 4487 0.0027 0.00010 55 Kapahbinri 7123 0.0043 0.00017 14 Bamunigaon 4685 0.0028 0.00011 56 Koroimari 7050 0.0042 0.00016 15 Barbari 6816 0.0041 0.00016 57 Murajarh 9008 0.0054 0.00021 16 Barhampur 7826 0.0047 0.00018 58 Na-gayapam 6655 0.0040 0.00015 17 Chapanala 6867 0.0041 0.00016 59 Namati 8197 0.0049 0.00019 18 Halowagaon 8005 0.0048 0.00019 60 Nilbagan 7937 0.0048 0.00018 19 Katonigaon 5864 0.0035 0.00014 61 Sutargaon 14207 0.0086 0.00033 20 Niz Chalchali 5690 0.0034 0.00013 AP 187721 0.1131 0.00218 21 Puranigudam 5995 0.0036 0.00014 5 DHALPUKHURI AP 22 Sutargaon 5255 0.0032 0.00012 62 Balukundar 7925 0.0048 0.00018 23 Uriagaon 5466 0.0033 0.00013 63 Bhalukmari 8767 0.0053 0.00020 AP 66956 0.0403 0.00078 64 Bordolong 9489 0.0057 0.00022 3 BATADRABA AP (PART) 65 Dhalpukhuri 8503 0.0051 0.00020 24 Amlakhi 4997 0.0030 0.00012 66 Farmapar 9001 0.0054 0.00021 25 Batadrawa 5461 0.0033 0.00013 67 Kumurakata 4933 0.0030 0.00011 26 Bhomoraguri 6917 0.0042 0.00016 68 Lankabheta 5475 0.0033 0.00013 27 Bilatia 6192 0.0037 0.00014 69 Laskarpathar 11588 0.0070 0.00027 28 Dhaniabhati 5683 0.0034 0.00013 70 Milikbosti 8062 0.0049 0.00019 29 Dhupaguri 5589 0.0034 0.00013 71 Nandapur 4414 0.0027 0.00010 30 Kadomoni 6977 0.0042 0.00016 72 Padumpukhuri 6474 0.0039 0.00015 31 Kandhulimari 6178 0.0037 0.00014 73 Sibgribosti 4539 0.0027 0.00011 32 Katahguri 5722 0.0034 0.00013 AP 89170 0.0537 0.00103 33 Rampur Satra 7803 0.0047 0.00018 6 DOLONGHAT AP (PART) 34 Saharia 7503 0.0045 0.00017 74 Aibheti 4893 0.0029 0.00011 35 Salaguri 6523 0.0039 0.00015 75 Hatijujuwa 3929 0.0024 0.00009 36 Tuktuki 5620 0.0034 0.00013 76 Jamuguri Kujidah 4551 0.0027 0.00011 37 Upar Domdomia 4723 0.0028 0.00011 77 Kakomari 6169 0.0037 0.00014 AP 85888 0.0518 0.00100 78 Maj Jajori 6388 0.0038 0.00015 4 BINAKANDI AP 79 Niz Hatichung 6381 0.0038 0.00015 38 Akashiganga 5827 0.0035 0.00013 80 Raidangia 4053 0.0024 0.00009 39 Aksekpathar 6682 0.0040 0.00015 AP 36364 0.0219 0.00042 112

DISTRICT : NAGAON

Total Share of Total Share of Sl. Multiply- Sl. Multiply- Name of Gaon Panchayat Popula- total rural Name of Gaon Panchayat Popula- total rural No. ing factor No. ing factor tion population tion population

1 2 3 4 5 1 2 3 4 5 7 JUGIJAN AP 122 Majpubtharia 10129 0.0061 0.00023 81 Ashinagar 6422 0.0039 0.00015 123 Pub-Pubthoria 5435 0.0033 0.00013 82 Barphuti 4561 0.0027 0.00011 124 Uttar Paschim Pubthoria 7537 0.0045 0.00017 83 Barpukhuri 7363 0.0044 0.00017 125 Uttar Pubthoria 6916 0.0042 0.00016 84 Dimarupar 5580 0.0034 0.00013 AP 77903 0.0469 0.00090 85 Golaghatia Basti 5231 0.0032 0.00012 10 KAPILI AP (PART) 86 6238 0.0038 0.00014 126 Barpujia 6139 0.0037 0.00014 87 Hayang Basti 4721 0.0028 0.00011 127 Jarabari 6177 0.0037 0.00014 88 Hindublock 6931 0.0042 0.00016 128 Manipurtup 8107 0.0049 0.00019 89 Islamnagar 6606 0.0040 0.00015 AP 20423 0.0123 0.00024 90 Kandhulimari 7742 0.0047 0.00018 91 Pub Dhaniram Pathar 9489 0.0057 0.00022 11 KATHIATOLI AP 92 Radhanagar 8741 0.0053 0.00020 129 Bakulaguri 7989 0.0048 0.00019 93 Rajbari 4708 0.0028 0.00011 130 Barpathar 4368 0.0026 0.00010 AP 84333 0.0508 0.00098 131 Chankhola 8567 0.0052 0.00020 8 JURIA AP 132 Changchaki 6248 0.0038 0.00014 94 Ali Tangani Jamguri 5787 0.0035 0.00013 133 Dakhin Nanoi 8064 0.0049 0.00019 95 Bagariguri 6681 0.0040 0.00015 134 Deb-Narikali 6963 0.0042 0.00016 96 Balikotia 7763 0.0047 0.00018 135 Garjaipam 10360 0.0062 0.00024 97 Baralimari Furhaniati 8080 0.0049 0.00019 136 Garukhunda 4205 0.0025 0.00010 98 Chatian 7747 0.0047 0.00018 137 Juripar 8140 0.0049 0.00019 99 Dagaon Dhing Gaon 6695 0.0040 0.00016 138 Kachuwa 8705 0.0052 0.00020 100 Dhingbari Chapari 8224 0.0050 0.00019 139 Kundoli 6270 0.0038 0.00015 101 Gadaimari 8608 0.0052 0.00020 140 Longjap 5974 0.0036 0.00014 102 Jangani Kaladuba 6844 0.0041 0.00016 141 Madhapara 8201 0.0049 0.00019 103 Jarnamari Lingia 9411 0.0057 0.00022 142 Nambar Lalung Gaon 7879 0.0047 0.00018 104 Juria 7395 0.0045 0.00017 143 Niz Kampur 4803 0.0029 0.00011 105 Kacharigaon 7479 0.0045 0.00017 144 Niz-Kathiatoli 7918 0.0048 0.00018 106 Kandulimari 7338 0.0044 0.00017 145 Rangaloo 8134 0.0049 0.00019 107 Mahguri 8411 0.0051 0.00019 146 Singimari 7920 0.0048 0.00018 108 Meheripar 9683 0.0058 0.00022 147 Tetelisara 6231 0.0038 0.00014 109 Meleka Dhing Mukunda Ati 6155 0.0037 0.00014 AP 136939 0.0825 0.00159 110 Patia Chapori Rowmari 7747 0.0047 0.00018 12 KHAGARIJAN AP 111 Singia 6756 0.0041 0.00016 148 Barbhati 6022 0.0036 0.00014 112 Sonaibera Simaluati 4520 0.0027 0.00010 149 Bebejia Demow Bangthai 7815 0.0047 0.00018 113 Sutirpar 10164 0.0061 0.00024 150 Bhakatgaon 9771 0.0059 0.00023 114 Telia Bebejia 6405 0.0039 0.00015 151 Dimaruguri 6695 0.0040 0.00016 115 Tinsukia 7068 0.0043 0.00016 152 Diphaloo 8654 0.0052 0.00020 AP 164961 0.0994 0.00191 153 Herapati 4751 0.0029 0.00011 9 KALIABOR AP 154 Kenduguri 5843 0.0035 0.00014 116 Amguri 6235 0.0038 0.00014 155 Kuchamari 4417 0.0027 0.00010 117 Chikoni Barhola 9355 0.0056 0.00022 156 Lawgaon 8568 0.0052 0.00020 118 Hatbar 9823 0.0059 0.00023 157 Rangagarahuj 3882 0.0023 0.00009 119 Jakhalabandha 8327 0.0050 0.00019 158 Sensowa 4897 0.0030 0.00011 120 Kuthari 7708 0.0046 0.00018 AP 71315 0.0430 0.00083 121 Kuwaritol 6438 0.0039 0.00015 113

DISTRICT : NAGAON

Total Share of Total Share of Sl. Multiply- Sl. Multiply- Name of Gaon Panchayat Popula- total rural Name of Gaon Panchayat Popula- total rural No. ing factor No. ing factor tion population tion population

1 2 3 4 5 1 2 3 4 5 13 LAUKHOWA AP 199 Nizborbhugia 8019 0.0048 0.00019 159 Ambagan 6373 0.0038 0.00015 200 Rahdhola 5216 0.0031 0.00012 160 Bhatiakhali 6511 0.0039 0.00015 201 Salna Bagisa 7744 0.0047 0.00018 161 Bhurbandha 10823 0.0065 0.00025 AP 70831 0.0427 0.00082 162 Kathpara 7039 0.0042 0.00016 18 PAKHIMORIA AP 163 Kawoimari 7230 0.0044 0.00017 202 Bengenaatri 2606 0.0016 0.00006 164 Lailuri 5301 0.0032 0.00012 203 Bhotai Pathori 4453 0.0027 0.00010 165 Lawkhowa 5894 0.0036 0.00014 204 Chotahaibar 4276 0.0026 0.00010 166 Magurmari 6248 0.0038 0.00014 205 Dakarhat 1112 0.0007 0.00003 167 Salpara 1084 0.0007 0.00003 206 Dakhinpat 6311 0.0038 0.00015 168 Singimari 6203 0.0037 0.00014 207 Deodhar 6795 0.0041 0.00016 169 Tubukijarani 5915 0.0036 0.00014 208 Pakhimoria 4834 0.0029 0.00011 AP 68621 0.0414 0.00080 209 Tulshi Deuri 6821 0.0041 0.00016 14 LUMDING AP AP 37208 0.0224 0.00043 170 Dakhin Lumding 5948 0.0036 0.00014 19 RAHA AP 171 Derapathar 6663 0.0040 0.00015 210 Amsoi 5851 0.0035 0.00014 172 Kakithai Supar 12500 0.0075 0.00029 211 Amtala 7166 0.0043 0.00017 173 Khagarijan 6848 0.0041 0.00016 212 Bagulajan 7737 0.0047 0.00018 174 Nakhuti 6368 0.0038 0.00015 213 Chaparmukh 10408 0.0063 0.00024 175 Paschim Lumding 8034 0.0048 0.00019 214 Dakhin Jajial 5347 0.0032 0.00012 176 Pub Lumding 4899 0.0030 0.00011 215 Dighaldari 5994 0.0036 0.00014 177 Sarkebasti 6454 0.0039 0.00015 216 Dighaliati 6994 0.0042 0.00016 AP 57714 0.0348 0.00067 217 Ghahi 7106 0.0043 0.00016 15 MOIRABARI AP (PART) 218 Hatbori 6010 0.0036 0.00014 178 Bechamari 5897 0.0036 0.00014 219 Kamargaon 6606 0.0040 0.00015 179 Borbheti 7952 0.0048 0.00018 220 Magurgaon 7505 0.0045 0.00017 180 Lahkar Ghat 6361 0.0038 0.00015 221 Phulaguri 4313 0.0026 0.00010 181 Lalipathar 5541 0.0033 0.00013 222 Pramila 10775 0.0065 0.00025 182 Moiradhaj 7532 0.0045 0.00017 223 Raha 7917 0.0048 0.00018 183 Niz-Dhing 6565 0.0040 0.00015 224 Ranthali 10123 0.0061 0.00023 AP 39848 0.0240 0.00046 225 Sahari 4935 0.0030 0.00011 16 ODALI AP 226 Salmara 2392 0.0014 0.00006 184 Ajarbari 6440 0.0039 0.00015 AP 117179 0.0706 0.00136 185 Bamungaon 10502 0.0063 0.00024 20 RUPOHI HAT AP 186 Kaki Tangia 10777 0.0065 0.00025 227 Barghat 7250 0.0044 0.00017 187 Kandura Buragaon 5618 0.0034 0.00013 228 Dakhin Khatowal 6606 0.0040 0.00015 188 Lankajan 8174 0.0049 0.00019 229 Fakali 4435 0.0027 0.00010 189 No. 1 Kaki 6556 0.0040 0.00015 230 Futaljar 6048 0.0036 0.00014 190 No. 1 Purana Kaki − − 231 Garajan 6208 0.0037 0.00014 191 Odali 8493 0.0051 0.00020 232 Gereki 7591 0.0046 0.00018 192 Paschim Odali 9520 0.0057 0.00022 233 Gotonga 8654 0.0052 0.00020 193 Ranipukhuri 7460 0.0045 0.00017 234 Hatipara 6299 0.0038 0.00015 AP 73540 0.0443 0.00085 235 Hatipukhuri 6643 0.0040 0.00015 17 P/KALIABOR AP 236 Jeumari 7667 0.0046 0.00018 194 Anjukpari 13102 0.0079 0.00030 237 Kanchanpur 5211 0.0031 0.00012 195 Barghuli 9931 0.0060 0.00023 238 Rupahihat 6899 0.0042 0.00016 196 Hatigaon 9253 0.0056 0.00021 239 Saidaria 5825 0.0035 0.00014 197 Kathalguri 8010 0.0048 0.00019 240 Uttar Khatowal 4832 0.0029 0.00011 198 Lakhanbandha 9556 0.0058 0.00022 AP 90168 0.0543 0.00104 ZILA PARISHAD 1659513 1.0000 0.00641 114

DISTRICT : GOLAGHAT

Total Share of Total Share of Sl. Multiply- Sl. Multiply- Name of Gaon Panchayat Popula- total rural Name of Gaon Panchayat Popula- total rural No. ing factor No. ing factor tion population tion population 1 2 3 4 5 1 2 3 4 5 1 GOLAGHAT CENTRAL AP 5 GOLAGHAT WEST AP 1 Betioni 7124 0.0088 0.00020 54 Badulipar 10073 0.0125 0.00029 2 Dakhin Gurujogania 8034 0.0100 0.00023 55 Behora 6702 0.0083 0.00019 3 Dakhin Hengra 8210 0.0102 0.00024 56 Bokakhat 2705 0.0034 0.00008 4 Dhekial 7704 0.0096 0.00022 57 Dakhin Kazironga 5182 0.0064 0.00015 5 Habichowa 6365 0.0079 0.00018 58 Desai Nagar 4233 0.0052 0.00012 6 Hawtoli 5589 0.0069 0.00016 59 Dusutimukh 4873 0.0060 0.00014 7 Kacaupather 14329 0.0178 0.00041 60 Gulung Temera 5272 0.0065 0.00015 8 Kathalguri 7617 0.0094 0.00022 61 Kuruabahi 5595 0.0069 0.00016 9 Khumtai 8624 0.0107 0.00025 62 Madhya Kazironga 4746 0.0059 0.00014 10 Sensuwa 10477 0.0130 0.00030 63 Madhya Mohura 5457 0.0068 0.00016 11 Uttar Dakhin Hengra 7081 0.0088 0.00020 64 Mahmaiki Bokakhat 7958 0.0099 0.00023 12 Uttar Gurujogonia 9036 0.0112 0.00026 65 Mara Dhansiri 4638 0.0058 0.00013 13 Uttar Kamarbandha 12302 0.0153 0.00035 66 Numaligarh 6018 0.0075 0.00017 AP 112492 0.1395 0.00161 67 Paschim Kazironga 4976 0.0062 0.00014 2 GOLAGHAT EAST AP 68 Pub mohura 6392 0.0079 0.00018 14 Athgaon 6621 0.0082 0.00019 69 Pub-Kazironga 5661 0.0070 0.00016 15 Athkhelia 7329 0.0091 0.00021 70 Rajabari 5603 0.0069 0.00016 16 Balijan 7528 0.0093 0.00022 71 Rongamati Koibarta 6167 0.0076 0.00018 17 Bengenakhowa 7555 0.0094 0.00022 72 Uttar Mohura 7582 0.0094 0.00022 18 Furkating 7931 0.0098 0.00023 73 Uttar-Pub Kazironga 4701 0.0058 0.00013 19 Ghiladhari 9134 0.0113 0.00026 AP 114534 0.1420 0.00164 20 Golaghat 6885 0.0085 0.00020 21 Jamuguri 8121 0.0101 0.00023 6 GOMARIGURI AP 22 Kaliapani 6582 0.0082 0.00019 74 Adarsha Gomariguri 6809 0.0084 0.00020 23 Kamarbandha 7052 0.0087 0.00020 75 Arunachal 7293 0.0090 0.00021 24 Markong 6914 0.0086 0.00020 76 Chowdung Pather 7324 0.0091 0.00021 25 Matikhowa 8339 0.0103 0.00024 77 Doyang 10059 0.0125 0.00029 26 Oating 7389 0.0092 0.00021 78 Kacnamari 7171 0.0089 0.00021 27 Pulibor 7429 0.0092 0.00021 79 Merapani 7829 0.0097 0.00022 AP 104809 0.1300 0.00150 80 Ratanpur 11843 0.0147 0.00034 3 GOLAGHAT NORTH AP 81 Sarupani 10566 0.0131 0.00030 28 Madhya Brahmaputra 11735 0.0146 0.00034 82 Simanta 7061 0.0088 0.00020 29 Madhya Missamora 12108 0.0150 0.00035 83 Sisupani 7547 0.0094 0.00022 30 Paschim Brahmaputra 12595 0.0156 0.00036 84 Tarani 9979 0.0124 0.00029 31 Paschim Missamora 12834 0.0159 0.00037 AP 93481 0.1159 0.00134 32 Pub Missamora 13811 0.0171 0.00040 AP 63083 0.0782 0.00090 7 KAKODONGA AP 4 GOLAGHAT SOUTH AP 85 Baruabamungaon 7917 0.0098 0.00023 33 Chungajan 8284 0.0103 0.00024 86 Dakhin Pub-Kakodonga 7428 0.0092 0.00021 34 Chungajan Mikir Villages 11297 0.0140 0.00032 87 Dergaon 5965 0.0074 0.00017 35 Chungajan Majgaon 9392 0.0116 0.00027 88 Negheriting 6015 0.0075 0.00017 36 Gelabil 11282 0.0140 0.00032 89 Pub-Brahamputra 9095 0.0113 0.00026 37 Gondhkoroi 7198 0.0089 0.00021 90 Sitalpathar 6291 0.0078 0.00018 38 Halodhibari Lachit Nagar 10670 0.0132 0.00031 91 Uttar Paschim Kakodonga 3648 0.0045 0.00010 39 Koroighat 10184 0.0126 0.00029 AP 46359 0.0575 0.00066 40 Madhyampur 11802 0.0146 0.00034 41 Panjan 7732 0.0096 0.00022 8 MARANGI AP 42 Paschim Borpathar 8397 0.0104 0.00024 92 Doigrung 7861 0.0097 0.00023 43 Paschim Naojan 7603 0.0094 0.00022 93 Letekujan 8084 0.0100 0.00023 44 Paschim Sarupathar 7087 0.0088 0.00020 94 Morongi 6241 0.0077 0.00018 45 Premhera 8963 0.0111 0.00026 95 Murphulani 8241 0.0102 0.00024 46 Pub Naojan 7109 0.0088 0.00020 96 Panka 6599 0.0082 0.00019 47 Pub Sarupathar 7694 0.0095 0.00022 97 Phallangani 8859 0.0110 0.00025 48 Pub Borpathar 7648 0.0095 0.00022 98 Phulbari 8705 0.0108 0.00025 49 Rajapukhuri 11667 0.0145 0.00033 99 Pub Marangi 7487 0.0093 0.00021 50 Ratanpur 7346 0.0091 0.00021 100 Rong bong 7734 0.0096 0.00022 51 Silonijan 9447 0.0117 0.00027 101 Rongajan 8243 0.0102 0.00024 52 Tengahola 10040 0.0124 0.00029 102 Rongdoi 5337 0.0066 0.00015 53 Tengani 7522 0.0093 0.00022 AP 83391 0.1034 0.00119 AP 188364 0.2336 0.00270 ZILA PARISHAD 806513 1.0000 0.00385 115

DISTRICT : JORHAT

Total Share of Total Share of Sl. Multiply- Sl. Multiply- Name of Gaon Panchayat Popula- total rural Name of Gaon Panchayat Popula- total rural No. ing factor No. ing factor tion population tion population 1 2 3 4 5 1 2 3 4 5 1 CENTRAL JORHAT AP 5 NORTH WEST JORHAT AP 1 Gohain Phasual 7508 0.0101 0.00021 57 Baligaon 5223 0.0071 0.00015 2 Holongapar Bagan 6583 0.0089 0.00019 58 Charingia 7529 0.0102 0.00021 3 Jatakia 3280 0.0044 0.00009 59 Dakhinparbatia 4095 0.0055 0.00012 4 Kakajan 7413 0.0100 0.00021 60 Dhekorgorah 7094 0.0096 0.00020 5 Madhya Chowkhat Hatigorah 8249 0.0111 0.00023 61 Madhya Charigaon 8441 0.0114 0.00024 6 Madhya Holongapar 7183 0.0097 0.00020 62 Madhya Harucharai 6333 0.0086 0.00018 7 Melong Balichapari 9268 0.0125 0.00026 63 Madhya Parbatia 9363 0.0127 0.00026 8 Paschim Holongapar 9102 0.0123 0.00026 64 Nowboisa 7343 0.0099 0.00021 9 Pub Honongapar 8822 0.0119 0.00025 65 Paschim Charigaon 8203 0.0111 0.00023 10 Rajoi Badulipukhuri 5832 0.0079 0.00016 66 Paschim Harucharai 7200 0.0097 0.00020 AP 73240 0.0990 0.00103 67 Patia Phokala Charigaon 5535 0.0075 0.00016 2 EAST JORHAT AP 68 Pub Charigaon 5328 0.0072 0.00015 11 Balijan 9024 0.0122 0.00025 69 Pub Harucharai 7974 0.0108 0.00023 12 Hemlai 8088 0.0109 0.00023 70 Rojahowli 6603 0.0089 0.00019 13 Kathalguri 8467 0.0114 0.00024 71 Uttar Baligaon Parbatia 9300 0.0126 0.00026 14 Lahing 9261 0.0125 0.00026 72 Uttar Parbatia Janajati 8684 0.0117 0.00025 15 Madhya Nakachari 6746 0.0091 0.00019 73 Uttar Paschim Charigaon 8346 0.0113 0.00024 16 Pub Lahing 8010 0.0108 0.00023 74 Uttar Pubcharigaon 9108 0.0123 0.00026 17 Pub Nakachari 6599 0.0089 0.00019 AP 131702 0.1780 0.00186 18 Seleng 8245 0.0111 0.00023 6 TITABOR AP 19 Uttar Pubnakachari 9904 0.0134 0.00028 75 Babejia 7018 0.0095 0.00020 AP 74344 0.1005 0.00105 76 Bakahola 6921 0.0094 0.00020 3 JORHAT AP 77 Birinasayek 7993 0.0108 0.00023 20 Baghchung Charaibahi 10138 0.0137 0.00029 78 Borholla 8305 0.0112 0.00023 21 Chinnnamora 10924 0.0148 0.00031 79 Charapani 8216 0.0111 0.00023 22 Dakhin Charaibahi 4200 0.0057 0.00012 80 Ekorani 5003 0.0068 0.00014 23 Dakhin Katoni Bagicha 8310 0.0112 0.00023 81 Kachukhat 7350 0.0099 0.00021 24Dakhin Thangal Khongia Bagicha 7890 0.0107 0.00022 82 Kokadonga Bekajan 13650 0.0184 0.00039 25 Dakhin Koronga 3309 0.0045 0.00009 83 Madhapur 8152 0.0110 0.00023 26 Dakhinpub Namoni Charaibahi 5512 0.0074 0.00016 84 Malamati 6610 0.0089 0.00019 27 Karanga 6402 0.0087 0.00018 85 Namchungi 7967 0.0108 0.00022 28 Katoni 3706 0.0050 0.00010 86 Raidanguri 5455 0.0074 0.00015 29 Khongia 4622 0.0062 0.00013 87 Rojabahar 5147 0.0070 0.00015 30 Kushalkonwar 4209 0.0057 0.00012 88 Rongajan 7135 0.0096 0.00020 31 Madhya Katoni Bagicha 2081 0.0028 0.00006 89 Tengajan 6098 0.0082 0.00017 32 Madhya Khongia 5472 0.0074 0.00015 90 Titabor 7852 0.0106 0.00022 33 Madhya Namoni Charaibahi 9351 0.0126 0.00026 91 Turung 5072 0.0069 0.00014 34 Madhya Thangal Khongia 2878 0.0039 0.00008 AP 123944 0.1675 0.00175 35 Madhya Thangalbari Bagicha 4539 0.0061 0.00013 7 MAJULI AP 36 Mariani Bagicha 5105 0.0069 0.00014 92 Ahotguri 3367 0.0045 0.00010 37 Mulagabhoru 1571 0.0021 0.00004 93 Bongaon 4554 0.0062 0.00013 38 Panichokua 3370 0.0046 0.00010 94 Chilakola 7046 0.0095 0.00020 39 Paschim Khongia 4424 0.0060 0.00012 95 Dakhin Ahotguri 4060 0.0055 0.00011 40 Paschim Thangal 3771 0.0051 0.00011 96 Dakhin Kamalabari 7530 0.0102 0.00021 41 Pub Thangal 6083 0.0082 0.00017 97 Dakhinpat 6126 0.0083 0.00017 42 Uttar Garamur 8337 0.0113 0.00024 98 Garamur 6882 0.0093 0.00019 43 Uttar Garamur Bagicha 5155 0.0070 0.00015 99 Kamalabari 4758 0.0064 0.00013 44 Uttar Khongia 2249 0.0030 0.00006 100 Karatipar 6421 0.0087 0.00018 45 Uttar Namoni Charaibahi 8228 0.0111 0.00023 101 Pokajora 3921 0.0053 0.00011 46 Uttar Thangal Khongia Bagicha 3897 0.0053 0.00011 102 Rownapar Chamaguri 7714 0.0104 0.00022 AP 145733 0.1969 0.00206 103 Shriluhit 4682 0.0063 0.00013 4 KALIAPANI AP AP 67061 0.0906 0.00095 47 Bamunpukhuri 7765 0.0105 0.00022 8 UJANI MAJULI AP 48 Boloma 8867 0.0120 0.00025 104 Jengrai 7015 0.0095 0.00020 49 Chintamonigorah 6005 0.0081 0.00017 105 Luitporia 7299 0.0099 0.00021 50 Gakhirkhowa 7216 0.0098 0.00020 106 Phuloni 6592 0.0089 0.00019 51 Jhanjimukh 6343 0.0086 0.00018 107 Ratanpur Miri 6474 0.0087 0.00018 52 Madhya Teok 7469 0.0101 0.00021 108 Rongachahi 7036 0.0095 0.00020 53 Bhagamukh 6369 0.0086 0.00018 109 Ratanpur Gayan 5964 0.0081 0.00017 54 Paschim Teok 6866 0.0093 0.00019 110 Serepai 6414 0.0087 0.00018 55 Pub Teok 8217 0.0111 0.00023 111 Shriram 6598 0.0089 0.00019 56 Tamulchiga 5569 0.0075 0.00016 AP 53392 0.0721 0.00075 AP 70686 0.0955 0.00100 ZILA PARISHAD :- 740102 1.0000 0.00348 116

DISTRICT : SIVASAGAR

Total Share of Total Share of Sl. Multiply- Sl. Multiply- Name of Gaon Panchayat Popula- total rural Name of Gaon Panchayat Popula- total rural No. ing factor No. ing factor tion population tion population 1 2 3 4 5 1 2 3 4 5 1 AMGURI AP 61 Na-Pukhuri 7837 0.0093 0.00020 1 Amguri 8453 0.0100 0.00022 62 Nazira 8472 0.0101 0.00022 2 Bhuyanhat 6973 0.0083 0.00018 63 Peoli Phukon 5137 0.0061 0.00013 3 Borahibari 4344 0.0052 0.00011 64 Phulpani Borua 6806 0.0081 0.00018 4 Borbam 7353 0.0087 0.00019 65 Rahdoi 5745 0.0068 0.00015 5 Borchilla 6915 0.0082 0.00018 66 Rajabheta 7408 0.0088 0.00019 6 Borua Ali 6503 0.0077 0.00017 67 Romoni 5303 0.0063 0.00014 7 Lalimchiga 5634 0.0067 0.00015 68 Simaluguri 8350 0.0099 0.00022 8 Namti Ali 7097 0.0084 0.00018 69 Sukafa 3702 0.0044 0.00010 9 Namtidole 4112 0.0049 0.00011 AP 136580 0.1621 0.00177 10 Pengera 3865 0.0046 0.00010 6 PACHIM ABHOYPUR AP AP 61249 0.0727 0.00080 70 Abhoypur 9412 0.0112 0.00024 2 DEMOW AP 71 Bhoju 10208 0.0121 0.00027 11 Athabari 10410 0.0124 0.00027 72 Rajapukhuri 11731 0.0139 0.00030 12 Bakhar Bengena 5670 0.0067 0.00015 73 Sonari 11536 0.0137 0.00030 13 Borbam 5430 0.0064 0.00014 74 Suffry 9196 0.0109 0.00024 14 Demow 7653 0.0091 0.00020 75 Towkak 16835 0.0200 0.00044 15 Gohain Pukhuri 5112 0.0061 0.00013 AP 68918 0.0818 0.00089 16 Khorahat 6099 0.0072 0.00016 7 SAPEKHATI AP 17 Maharani 3160 0.0038 0.00008 76 Ahukhat 8502 0.0101 0.00022 18 Nahat 5796 0.0069 0.00015 77 Bengenabari 9267 0.0110 0.00024 19 Nangolamora 5140 0.0061 0.00013 78 Bhuyankhat 5119 0.0061 0.00013 20 Nemuguri 5405 0.0064 0.00014 79 Borhat 10507 0.0125 0.00027 21 Netaipukhuri 7418 0.0088 0.00019 80 Boroguri 7485 0.0089 0.00019 22 Pachim Panidihing 5965 0.0071 0.00015 81 Haridev 10311 0.0122 0.00027 23 Palengi 7498 0.0089 0.00019 82 Longpatia 7514 0.0089 0.00020 24 Panidihing 6461 0.0077 0.00017 83 Milonjyoti 7109 0.0084 0.00018 25 Parijat 7588 0.0090 0.00020 84 Nahar Pukhuri 9423 0.0112 0.00024 26 Rajabari 5307 0.0063 0.00014 85 Purbanchal 9701 0.0115 0.00025 27 Rupjyoti 6082 0.0072 0.00016 86 Rahan 5093 0.0060 0.00013 28 Saragua 5080 0.0060 0.00013 87 Sapekhati 6206 0.0074 0.00016 29 Sukanpukhuri 6104 0.0072 0.00016 88 Sarupathar 8507 0.0101 0.00022 30 Thowradole 5477 0.0065 0.00014 89 Sonali 5106 0.0061 0.00013 AP 122855 0.1459 0.00159 90 Udoyshree 7623 0.0090 0.00020 3 GAURISAGAR AP AP 117473 0.1395 0.00153 31 Boruapukhuri 8369 0.0099 0.00022 8 SIVASAGAR AP 32 Charing 4393 0.0052 0.00011 91 Banmukh 5511 0.0065 0.00014 33 Dewraja 5103 0.0061 0.00013 92 Betbari 6833 0.0081 0.00018 34 Dikhowmukh 5826 0.0069 0.00015 93 Chaulkara 2925 0.0035 0.00008 35 Diksu 6793 0.0081 0.00018 94 Cherekapar 8198 0.0097 0.00021 36 Hafaluting 3703 0.0044 0.00010 95 Desang Dhai Ali 7643 0.0091 0.00020 37 Hatighuli 6073 0.0072 0.00016 96 Desangmukh 8266 0.0098 0.00021 38 Solaguri 8608 0.0102 0.00022 97 Desangpathar 7035 0.0084 0.00018 39 Kawoimari 7377 0.0088 0.00019 98 Gargaon 6545 0.0078 0.00017 40 Khonamukh 8059 0.0096 0.00021 99 Hahchara 7186 0.0085 0.00019 41 Mogorahat 4716 0.0056 0.00012 100 Khelua 6012 0.0071 0.00016 42 Momai Tamuli 5709 0.0068 0.00015 101 Konwarpur 5429 0.0064 0.00014 43 Morabajar 5729 0.0068 0.00015 102 Lachit 5887 0.0070 0.00015 44 Rongpur 10225 0.0121 0.00027 103 Lakuwa 5181 0.0062 0.00013 45 Rudrasagar 6797 0.0081 0.00018 104 Nagar Mahal 5829 0.0069 0.00015 AP 97480 0.1157 0.00127 105 Panbecha 4359 0.0052 0.00011 4 LAKUWA AP 106 Santipur 5492 0.0065 0.00014 46 Chalapather 7060 0.0084 0.00018 107 Silakuti 6889 0.0082 0.00018 47 Charaidew 9188 0.0109 0.00024 AP 105220 0.1249 0.00137 48 Hollow Phukon 7333 0.0087 0.00019 9 SONARI AP 49 Nimonagorh 8209 0.0097 0.00021 108 Bhorali Pukhuri 9255 0.0110 0.00024 AP 31790 0.0377 0.00041 109 Deroi 12905 0.0153 0.00034 5 NAZIRA AP 110 Desangpani 7948 0.0094 0.00021 50 Bantung 8129 0.0097 0.00021 111 Doba 8203 0.0097 0.00021 51 Bihubor 7861 0.0093 0.00020 112 Kakotibari 9618 0.0114 0.00025 52 Borbarua 4316 0.0051 0.00011 113 Khumtai 12747 0.0151 0.00033 53 Borphukan 8895 0.0106 0.00023 114 Milan 10196 0.0121 0.00026 54 Dolakasharia 5601 0.0066 0.00015 115 Niz-Khaloighugra 8256 0.0098 0.00021 55 Galeky 4439 0.0053 0.00012 116 Sarbodoy 5389 0.0064 0.00014 56 Joymoti 5928 0.0070 0.00015 117 Sepon 9143 0.0109 0.00024 57 Khotkhoti 6127 0.0073 0.00016 118 Udoipur 7099 0.0084 0.00018 58 Lengibor 10658 0.0127 0.00028 AP 100759 0.1196 0.00131 59 Makeypur 9500 0.0113 0.00025 ZILA PARISHAD 842324 1.0000 0.00365 60 Napam Baruwati 6366 0.0076 0.00017 117

DISTRICT : DIBRUGARH

Total Share of Total Share of Sl. Multiply- Sl. Multiply- Name of Gaon Panchayat Popula- total rural Name of Gaon Panchayat Popula- total rural No. ing factor No. ing factor tion population tion population 1 2 3 4 5 1 2 3 4 5 1 BARBARUAH AP 48 Maijan 9125 0.0107 0.00024 1 Barbaruah 9950 0.0117 0.00027 49 Modarkhat 9877 0.0116 0.00026 2 Bogibil 9779 0.0115 0.00026 50 Mohanbari 9453 0.0111 0.00025 3 Borpathar 9982 0.0117 0.00027 51 Niz-Kanai 9474 0.0111 0.00025 4 Chiring Dainijan 7393 0.0087 0.00020 52 Phukanar Khat 9298 0.0109 0.00025 5 Dulia Kakoti 8383 0.0099 0.00022 53 Rohmoria 9924 0.0117 0.00027 6 Garudhoria 8498 0.0100 0.00023 54 Romai 9359 0.0110 0.00025 7 Jokai 9768 0.0115 0.00026 55 Timona 9369 0.0110 0.00025 8 Kalakhowa 9995 0.0118 0.00027 AP 122035 0.1435 0.00163 9 Khanikar 8612 0.0101 0.00023 5 PANITOLA AP 10 Kutuha 9073 0.0107 0.00024 56 Balijan 10000 0.0118 0.00027 11 Lezai 6896 0.0081 0.00018 57 Bindhakotta 10000 0.0118 0.00027 12 Niz Mancotta 9900 0.0116 0.00027 58 Chabua Pulunga 10000 0.0118 0.00027 13 Rajabhetta 9990 0.0117 0.00027 59 Dikom 10000 0.0118 0.00027 AP 118219 0.1390 0.00158 60 Dinjoi 10000 0.0118 0.00027 2 JOYPUR AP 61 Hatiali 5436 0.0064 0.00015 14 Amguri 9093 0.0107 0.00024 62 Jerai 10000 0.0118 0.00027 15 Balimara 8141 0.0096 0.00022 63 Lengrai 7583 0.0089 0.00020 16 Borbam 9120 0.0107 0.00024 64 Nadua 7719 0.0091 0.00021 17 Dhadumia 7709 0.0091 0.00021 65 Rongchungi 8247 0.0097 0.00022 18 Ghinai 8852 0.0104 0.00024 AP 88985 0.1046 0.00119 19 Joypur 8801 0.0103 0.00024 6 TENGAKHAT AP 20 Kacharipathar 6251 0.0073 0.00017 66 Bakulani 11873 0.0140 0.00032 21 Kenduguri 8941 0.0105 0.00024 67 Bhadoi 8165 0.0096 0.00022 22 Merbil 9754 0.0115 0.00026 68 Dharia Dighalia 6982 0.0082 0.00019 23 Namrup 9569 0.0112 0.00026 69 Duliajan 19961 0.0235 0.00053 24 Nigam 9460 0.0111 0.00025 70 Gandhia Bhajani 8647 0.0102 0.00023 25 Santipur 9990 0.0117 0.00027 71 Kathalguri 8678 0.0102 0.00023 26 Sasoni Dighalia 9696 0.0114 0.00026 72 Kheremia 9277 0.0109 0.00025 27 Tipam Fakial 9015 0.0106 0.00024 73 Nakari Bhekulajan 8725 0.0103 0.00023 AP 124392 0.15 0.00167 74 Nakhang Hatibondha 8483 0.0100 0.00023 3 KHOWANG AP 75 Nowhalia 16230 0.0191 0.00043 28 Bamunbari 8995 0.0106 0.00024 76 Rangagara 7892 0.0093 0.00021 29 Dhemechi 8458 0.0099 0.00023 77 Telpani Bamunikuria 8672 0.0102 0.00023 30 Gajpuria 8955 0.0105 0.00024 78 Tengakhat 9177 0.0108 0.00025 31 Haladhibari 8750 0.0103 0.00023 79 Tipling 9958 0.0117 0.00027 32 Khowang 8310 0.0098 0.00022 AP 142720 0.1678 0.00191 33 Khowang Kalalowa 9425 0.0111 0.00025 7 TINGKHONG AP 34 Lengeri 7933 0.0093 0.00021 80 Borbam 9209 0.0108 0.00025 35 Dikhari Moran 9665 0.0114 0.00026 81 Chalmari 8945 0.0105 0.00024 36 Naharani 8831 0.0104 0.00024 82 Dhaman 8410 0.0099 0.00023 37 Nakhat 8445 0.0099 0.00023 83 Dillibari 9116 0.0107 0.00024 38 Pathalibam 8935 0.0105 0.00024 84 Kekuri 8384 0.0099 0.00022 39 Rangchali 10000 0.0118 0.00027 85 Kenduguri 9558 0.0112 0.00026 40 Sepon 8439 0.0099 0.00023 86 Konworigaon 6661 0.0078 0.00018 41 Tiloinagar 8865 0.0104 0.00024 87 Mohmora Borpathar 8831 0.0104 0.00024 42 Tinthengia 8341 0.0098 0.00022 88 Nachani 8767 0.0103 0.00023 AP 132347 0.1556 0.00177 89 Oupholia 8764 0.0103 0.00023 4 LAHOAL AP 90 Pithaguti 9247 0.0109 0.00025 43 Bokul 9147 0.0108 0.00025 91 Rajgarh 9891 0.0116 0.00026 44 Chiringholla 9726 0.0114 0.00026 92 Salaguri Tipomia 7929 0.0093 0.00021 45 Hiloidhari 8342 0.0098 0.00022 93 Tingkhong 8192 0.0096 0.00022 46 Ikoratoli 9436 0.0111 0.00025 AP 121904 0.1433 0.00163 47 Lahoal 9505 0.0112 0.00025 ZILA PARISHAD 850602 1.0000 0.00380 118

DISTRICT : TINSUKIA

Total Share of Total Share of Sl. Multiply- Sl. Multiply- Name of Gaon Panchayat Popula- total rural Name of Gaon Panchayat Popula- total rural No. ing factor No. ing factor tion population tion population 1 2 3 4 5 1 2 3 4 5 1 GUIJAN AP 45 Mankhowa 7159 0.0087 0.00023 1 Baruahalla 5834 0.0071 0.00019 46 Puronipukhuri 12113 0.0147 0.00040 2 Boroguri 16327 0.0198 0.00053 47 Rangajan 11689 0.0142 0.00038 3 Bozaltoli 14732 0.0179 0.00048 48 Tongana 11694 0.0142 0.00038 4 Dimoruguri 11982 0.0145 0.00039 AP 157682 0.1911 0.00257 5 Guijan 8534 0.0103 0.00028 5 MARGHERITA AP 6 Khamtiguali 12390 0.0150 0.00040 49 Bhitorpawoi 7421 0.0090 0.00024 7 Lakhipathar 10452 0.0127 0.00034 50 Borbil 10077 0.0122 0.00033 8 Panitola 10879 0.0132 0.00036 51 Borgulai 10196 0.0124 0.00033 AP 91130 0.1104 0.00149 52 Brahmajan 9966 0.0121 0.00033 2 ITAKHULI AP 53 Enthem 12622 0.0153 0.00041 9 Bapuji 8094 0.0098 0.00026 54 Golai 8971 0.0109 0.00029 10 Bordubi Konwaripathar 9717 0.0118 0.00032 55 Jagun 11356 0.0138 0.00037 11 Itakhuli 8587 0.0104 0.00028 56 Katatong 8199 0.0099 0.00027 12 Kachamari 7403 0.0090 0.00024 57 Kumarpatty 7208 0.0087 0.00024 13 Laipuli 11435 0.0139 0.00037 58 Kumsai 9868 0.0120 0.00032 14 Lakhipathar 5985 0.0073 0.00020 59 Ledo 9985 0.0121 0.00033 15 Langkashi 10465 0.0127 0.00034 60 Ledo Collieary 3810 0.0046 0.00012 16 Rangpuria 15843 0.0192 0.00052 61 Lekhapani 16308 0.0198 0.00053 17 Tengapani 11021 0.0134 0.00036 62 Makumpathar 13223 0.0160 0.00043 AP 88550 0.1073 0.00144 63 Margherita 8546 0.0104 0.00028 3 HAPJAN AP 64 Margherita Nagar 24132 0.0292 0.00079 18 Baghjan 8796 0.0107 0.00029 65 Pawoi 9653 0.0117 0.00032 19 Banderkhati 7620 0.0092 0.00025 66 Samukjan 8423 0.0102 0.00027 20 Barekuri 10224 0.0124 0.00033 AP 189964 0.2302 0.00310 21 Bogapani 6872 0.0083 0.00022 6 SAIKHOWA AP 22 Borhapjan 5791 0.0070 0.00019 67 Araimuria 4364 0.0053 0.00014 23 Doidam 8998 0.0109 0.00029 68 Dangari 4839 0.0059 0.00016 24 Daisajan 9368 0.0114 0.00031 69 Dhola-Dhadum 4804 0.0058 0.00016 25 Doimukhia 7814 0.0095 0.00026 70 Gakhirbheti 10433 0.0126 0.00034 26 Hansara 9150 0.0111 0.00030 71 Hahkhati 7162 0.0087 0.00023 27 Hapjan 12008 0.0145 0.00039 72 Khohang 6643 0.0080 0.00022 28 Hatijan 13018 0.0158 0.00042 73 Magola 7557 0.0092 0.00025 29 Kordoiguri 11942 0.0145 0.00039 74 Na-Barmura 7944 0.0096 0.00026 30 Panikhowa 7974 0.0097 0.00026 75 Saikhowa 8059 0.0098 0.00026 31 Samdang 7180 0.0087 0.00023 76 Talap 15297 0.0185 0.00050 32 Tingrai 10918 0.0132 0.00036 AP 77102 0.0934 0.00126 33 Tipuk 6086 0.0074 0.00020 7 SADIYA AP AP 143759 0.1742 0.00235 77 Amarpur 5528 0.0067 0.00018 4 KAKOPATHAR AP 78 Ambikapur 7082 0.0086 0.00023 34 Bijuliban 7960 0.0096 0.00026 79 Borjiah 5564 0.0067 0.00018 35 Bordubi 8620 0.0104 0.00028 80 Buraburi 8247 0.0100 0.00027 36 Buridihing 10526 0.0128 0.00034 81 Chapakhowa 6823 0.0083 0.00022 37 Dirak 9156 0.0111 0.00030 82 Hollowgaon 7214 0.0087 0.00024 38 Duarmara 5530 0.0067 0.00018 83 Kundil 5999 0.0073 0.00020 39 Gavarubheti 13497 0.0164 0.00044 84 Na-Gaon 5400 0.0065 0.00018 40 Kakajan 16673 0.0202 0.00054 85 Na-Sadiya 5777 0.0070 0.00019 41 Kakopathar 13093 0.0159 0.00043 86 Rajgarh 6268 0.0076 0.00020 42 Koomsung 11118 0.0135 0.00036 87 Santipur 6023 0.0073 0.00020 43 Kailashpur 10918 0.0132 0.00036 88 Sunpura 7186 0.0087 0.00023 44 Maithoag 7936 0.0096 0.00026 AP 77111 0.0934 0.00126 ZILA PARISHAD 825298 1.0000 0.00449 119

DISTRICT : KARIMGANJ

Total Share of Total Share of Sl. Multiply- Sl. Multiply- Name of Gaon Panchayat Popula- total rural Name of Gaon Panchayat Popula- total rural No. ing factor No. ing factor tion population tion population 1 2 3 4 5 1 2 3 4 5 1 BADARPUR AP 1 Anglar Bazar 7970 0.0104 0.00022 5 PATHARKANDI AP 2 Bundusail 9490 0.0124 0.00026 49 Achimganj 7124 0.0093 0.00019 3 Chargula - Guramara 6574 0.0086 0.00018 50 Bandarkuna 7757 0.0101 0.00021 4 Dakhin Badarpur 7901 0.0103 0.00022 51 Barigram 5526 0.0072 0.00015 5 8099 0.0106 0.00022 52 Burunga 7123 0.0093 0.00019 6 Hasanpur 5598 0.0073 0.00015 53 Dhalcherra 7696 0.0101 0.00021 7 Kankalash Basail 9011 0.0118 0.00025 54 Farikuna Duhalian 8004 0.0105 0.00022 8 Lamajuar 8702 0.0114 0.00024 55 Ilashpur 7431 0.0097 0.00020 9 Mahakal 6288 0.0082 0.00017 56 Jurbari Defala 8454 0.0110 0.00023 10 Malua - Srigouri 9560 0.0125 0.00026 57 Kabaribond 7257 0.0095 0.00020 11 Masely 6804 0.0089 0.00019 58 Kalkalighat 7519 0.0098 0.00020 12 Umarpur 7387 0.0096 0.00020 59 Kanaibazar 5445 0.0071 0.00015 AP 93384 0.1220 0.00127 60 Moina 5304 0.0069 0.00014 2 DULLAVCHERRA AP 61 Patharkandi 6211 0.0081 0.00017 13 Anipur 7990 0.0104 0.00022 AP 90851 0.1186 0.00124 14 Bidyanagar 8802 0.0115 0.00024 6 R.K.NAGAR AP 15 Chiragi 11646 0.0152 0.00032 62 Anandapur 7255 0.0095 0.00020 16 Chargola 6189 0.0081 0.00017 63 Baruala 8361 0.0109 0.00023 17 Dargarbond 7545 0.0099 0.00021 64 Bhairab Nagar 6742 0.0088 0.00018 18 Dullavcherra 8614 0.0112 0.00023 65 Binodini 7024 0.0092 0.00019 19 Kazirbazar 8051 0.0105 0.00022 66 Gamaria 6534 0.0085 0.00018 20 Lalcherra 10007 0.0131 0.00027 67 Gandhinagar 6109 0.0080 0.00017 21 Pathar Kuwari 10142 0.0132 0.00028 68 Gobindaganj 7717 0.0101 0.00021 22 Patiala 9014 0.0118 0.00025 69 Harinagar 6326 0.0083 0.00017 23 Singlacherra 9064 0.0118 0.00025 70 Kalinagar 6864 0.0090 0.00019 24 Veterbond 8435 0.0110 0.00023 71 Nagendranagar 7066 0.0092 0.00019 AP 105499 0.1378 0.00144 72 Nayatilla 6543 0.0085 0.00018 3 LOWAIRPOA AP 73 Paldhar 7161 0.0094 0.00019 25 Bagan 7244 0.0095 0.00020 74 Ram Krishna Nagar 7961 0.0104 0.00022 26 Balipipla 7120 0.0093 0.00019 75 Ratabari 5067 0.0066 0.00014 27 Bazaricherra 6537 0.0085 0.00018 AP 96730 0.1263 0.00132 28 Chandkhira 8307 0.0108 0.00023 7 SOUTH KARIMGANJ AP 29 Dengarbond 7680 0.0100 0.00021 76 Angura 10626 0.0139 0.00029 30 Hathikhera 6578 0.0086 0.00018 77 Bagbari 8017 0.0105 0.00022 31 Isabeel 7777 0.0102 0.00021 78 Bakarshal Nairgram 7017 0.0092 0.00019 32 Jherjheri 7768 0.0101 0.00021 79 Bazarghat 8115 0.0106 0.00022 33 Kukital 6382 0.0083 0.00017 80 Faranpasha 10310 0.0135 0.00028 34 Lowaipoa 5955 0.0078 0.00016 81 Fatepur 10047 0.0131 0.00027 35 Medly 5443 0.0071 0.00015 82 Janakalayan 7086 0.0093 0.00019 36 Puthni 6405 0.0084 0.00017 83 Jatkapan Barkatpur 8476 0.0111 0.00023 AP 83196 0.1086 0.00113 84 Kaliganj 12413 0.0162 0.00034 4 NORTH KARIMGANJ AP 85 Kanisail Sarifnagar 8503 0.0111 0.00023 37 Akbarpur 8332 0.0109 0.00023 86 Krishnanagar 9427 0.0123 0.00026 38 Bramansasoon 7944 0.0104 0.00022 87 Keotkuna 12166 0.0159 0.00033 39 Gandhai 7837 0.0102 0.00021 88 Longai ghat 8642 0.0113 0.00024 40 Lakshibazar 9701 0.0127 0.00026 89 Monosangan 8876 0.0116 0.00024 41 Latu Sojpur 7392 0.0097 0.00020 90 Nilambazar 10316 0.0135 0.00028 42 Maizgram 7522 0.0098 0.00020 91 Pirerchak 9456 0.0123 0.00026 43 Panighat 9287 0.0121 0.00025 92 Sarisha - Chorakuri 8600 0.0112 0.00023 44 Pathu - Surigram 7229 0.0094 0.00020 93 Singaria 8939 0.0117 0.00024 45 Puirahuria 6665 0.0087 0.00018 94 Srimanta Kanishlal 8695 0.0114 0.00024 46 Sadarashi 8338 0.0109 0.00023 95 Subhasnagar 10278 0.0134 0.00028 47 Sutarkandi Kurikhala 8088 0.0106 0.00022 96 Suprakandi 9955 0.0130 0.00027 48 Uttar Karimganj 11781 0.0154 0.00032 AP 195960 0.2559 0.00267 AP 100116 0.1307 0.00136 ZILA PARISHAD 765736 1.0000 0.00347 120

DISTRICT : HAILAKANDI

Total Share of Total Share of Sl. Multiply- Sl. Multiply- Name of Gaon Panchayat Popula- total rural Name of Gaon Panchayat Popula- total rural No. ing factor No. ing factor tion population tion population

1 2 3 4 5 1 2 3 4 5

1 ALGAPUR AP 33 Appin - Rongpur 6187 0.0152 0.00025 1 Algapur 6095 0.0150 0.00024 34 Sahabad 5252 0.0129 0.00021

2 Bakrihawar 6016 0.0148 0.00024 35 Sonacherra - Rupacherra 6004 0.0148 0.00024

3 Bashbari 6010 0.0148 0.00024 AP 49422 0.1215 0.00099 4 Chandipur 6870 0.0169 0.00028 4 LALA AP 5 Chiparsangan 5398 0.0133 0.00022 36 Aenakhal 7523 0.0185 0.00030 6 Kalinagar 8603 0.0211 0.00035 37 Borbond 5797 0.0143 0.00023 7 Mohanpur 6167 0.0152 0.00025 38 Bowerghat 6743 0.0166 0.00027 8 Mohanpur - Burnibreas 8111 0.0199 0.00033 39 Chandrapur 6695 0.0165 0.00027 9 Panchgram 9797 0.0241 0.00039 40 Dholcherra - Bilaipur 10000 0.0246 0.00040

10 Paschim Mohanpur 4356 0.0107 0.00017 41 Josnabad - Umednagar 4782 0.0118 0.00019 11 Syedbond 4262 0.0105 0.00017 42 Koiya - Ramchandi 7472 0.0184 0.00030 12 Uttar Kanchanpur 6021 0.0148 0.00024 43 Lalacherra - Bernerpur 7218 0.0177 0.00029 13 Uttar Narainpur 6402 0.0157 0.00026 44 Lalamukh 7854 0.0193 0.00032

AP 84108 0.2068 0.00169 45 Mahmadpur-Joykrishnapur 8427 0.0207 0.00034

2 HAILAKANDI AP 46 Monacherra 3960 0.0097 0.00016 14 Bahadurpur 6861 0.0169 0.00028 47 Nimaichandpur 5798 0.0143 0.00023

15 Bashdahar - Barhailakandi 6264 0.0154 0.00025 48 Nischintapur 6058 0.0149 0.00024

16 Bhatirkupa 7410 0.0182 0.00030 49 Nizvernerpur-Sarbanandapur 6263 0.0154 0.00025

17 Boalipur 4934 0.0121 0.00020 50 Purbakittarbond- Rajyeswarpur 4885 0.0120 0.00020

18 Chandipur - Ujankupa 6066 0.0149 0.00024 51 Rajyeswarpur 7716 0.0190 0.00031 Gangapar Dhunkar 19 4223 0.0104 0.00017 52 Sudarshanpur - Kalacherra 7602 0.0187 0.00031 Lakhirbond 20 Kanchanpur 7678 0.0189 0.00031 53 Tantoo - Dhanipur 8353 0.0205 0.00034

21 Matijuri - Paikon 6677 0.0164 0.00027 AP 123146 0.3027 0.00247 22 Narainpur - Topkhana 4653 0.0114 0.00019 5 SOUTH HAILAKANDI AP

23 Nitainagar 5279 0.0130 0.00021 54 Baldabaldi - Nandagram 4383 0.0108 0.00018

24 Rangauti 6988 0.0172 0.00028 55 Baruncherra - Kukicherra 8344 0.0205 0.00033

25 Ratanpur 6573 0.0162 0.00026 56 Dhariaghat - Karaicherra 8351 0.0205 0.00034

26 Serispur 5923 0.0146 0.00024 57 Bagan 6182 0.0152 0.00025

27 Sudarshanpur Bandukmara 8341 0.0205 0.00033 58 Gharmura - Bagcherra 10000 0.0246 0.00040

AP 87870 0.2160 0.00176 59 Jamira 6601 0.0162 0.00026 3 KATLICHERRA AP 60 Jhalancherra - Killarbak 7405 0.0182 0.00030 28 Dholai - Molai 6207 0.0153 0.00025 61 Manipur - Niskar 5486 0.0135 0.00022

29 Harishnagar 5976 0.0147 0.00024 62 Palloicherra - Sultanicherra 5464 0.0134 0.00022

30 Katlicherra 8252 0.0203 0.00033 AP 62216 0.1530 0.00125 31 Rangabak 6162 0.0151 0.00025 ZILA PARISHAD: 406762 1.0000 0.00272 32 Dinanathpur 5382 0.0132 0.00022 121

DISTRICT : CACHAR

Total Share of Total Share of Sl. Multiply- Sl. Multiply- Name of Gaon Panchayat Popula- total rural Name of Gaon Panchayat Popula- total rural No. ing factor No. ing factor tion population tion population 1 2 3 4 5 1 2 3 4 5 1 BASKANDI AP 44 Garervitor 5963 0.0056 0.00016 1 Badri - Chandrapur 7270 0.0068 0.00020 45 Gumrah 6763 0.0064 0.00018 2 Badripar 5603 0.0053 0.00015 46 Jalalpur 4545 0.0043 0.00012 3 7176 0.0067 0.00019 47 Kalain 6448 0.0061 0.00017 4 Dalugram 6960 0.0065 0.00019 48 Kalibari 5314 0.0050 0.00014 5 Dungripar 5423 0.0051 0.00015 49 Khelna 5834 0.0055 0.00016 6 Gobindapur - Algapur 6018 0.0057 0.00016 50 Kurkuri 3612 0.0034 0.00010 7 Pallarbond 6375 0.0060 0.00017 51 Kushiarkul 4057 0.0038 0.00011 8 Tarapur - Manipur 5587 0.0052 0.00015 52 Lakhipur 8027 0.0075 0.00022 AP 50412 0.0474 0.00068 53 Mahadevpur 7852 0.0074 0.00021 2 BINNAKANDI AP 54 Paikan-Digerkhal 6769 0.0064 0.00018 9 Beali Chengur 8969 0.0084 0.00024 55 Seuti 5684 0.0053 0.00015 10 Binnakandi 7430 0.0070 0.00020 AP 91614 0.0861 0.00124 11 Binnakandi Bagan 7176 0.0067 0.00019 6 KATIGORAH AP 12 Choto-Mamda 4573 0.0043 0.00012 56 Dudpur - Gonirgram 3756 0.0035 0.00010 13 Dilkhush 4937 0.0046 0.00013 57 Gobindpur 6150 0.0058 0.00017 14 Kaptanpur 8722 0.0082 0.00024 58 Harinagar 8485 0.0080 0.00023 15 Pabda 4127 0.0039 0.00011 59 Katigorah 7383 0.0069 0.00020 16 Rupaibali 6675 0.0063 0.00018 60 Katirail 4987 0.0047 0.00014 17 Singerbond 5094 0.0048 0.00014 61 Leverputa 7331 0.0069 0.00020 AP 57703 0.0542 0.00078 62 Phulbari 3480 0.0033 0.00009 3 BORJALENGA AP 63 Rajatillah 6081 0.0057 0.00016 18 Bagbahar 4116 0.0039 0.00011 64 Sidheswar 8986 0.0084 0.00024 19 Bhorakhai 5276 0.0050 0.00014 65 Tarinipur 4848 0.0046 0.00013 20 Borjalenga 5818 0.0055 0.00016 AP 61487 0.0578 0.00083 21 Dwarbond 7144 0.0067 0.00019 7 LAKHIPUR AP 22 Ghungoor 10282 0.0097 0.00028 66 Dighali-Bahadurpur 6199 0.0058 0.00017 23 Irangmara 6103 0.0057 0.00017 67 Fulertol 6014 0.0057 0.00016 24 Loharbond 5854 0.0055 0.00016 68 Jirighat 7473 0.0070 0.00020 25 Nayabill 4863 0.0046 0.00013 69 Lakhipur - Nayagram 7781 0.0073 0.00021 26 Silcoorie 16742 0.0157 0.00045 70 Laxminagar 3588 0.0034 0.00010 27 Tarutajbari 2457 0.0023 0.00007 71 Pailapool 6213 0.0058 0.00017 AP 68655 0.0645 0.00093 72 Sribar 2803 0.0026 0.00008 4 BORKHOLA AP AP 40071 0.0376 0.00054 28 Badarpur Masimpur 6667 0.0063 0.00018 8 NARSINGPUR AP 29 Barkhola 5901 0.0055 0.00016 73 Bhagabazar 7346 0.0069 0.00020 30 Boro-Rampur 6319 0.0059 0.00017 74 Chandpur 5733 0.0054 0.00016 31 Chandranathpur 5289 0.0050 0.00014 75 Channighat 7344 0.0069 0.00020 32 Chesri 7387 0.0069 0.00020 76 Cleverhouse 2685 0.0025 0.00007 33 Choto - Dudpati 7315 0.0069 0.00020 77 Derby 5720 0.0054 0.00015 34 Dalu 9698 0.0091 0.00026 78 Dholai 6389 0.0060 0.00017 35 Dudpatil 8554 0.0080 0.00023 79 Jamalpur 7002 0.0066 0.00019 36 Haticherra 6581 0.0062 0.00018 80 Jibangram 6759 0.0064 0.00018 37 Jarailtola 6557 0.0062 0.00018 81 Kazidahar 6509 0.0061 0.00018 38 Masughat 9093 0.0085 0.00025 82 Nagalirgram 6680 0.0063 0.00018 39 Sonapur 13432 0.0126 0.00036 83 Narsingpur 5999 0.0056 0.00016 40 Subong 3519 0.0033 0.00010 84 Paniborah 7198 0.0068 0.00019 AP 96312 0.0905 0.00130 85 Putikhal 8334 0.0078 0.00023 5 KALAIN AP 86 Rajnagar 6104 0.0057 0.00017 41 Bhairabpur 7925 0.0074 0.00021 87 6361 0.0060 0.00017 42 Bihara 6173 0.0058 0.00017 88 Sewarthal 6938 0.0065 0.00019 43 Burunga 6648 0.0062 0.00018 AP 103101 0.0969 0.00140 122

DISTRICT : CACHAR

Total Share of Total Share of Sl. Multiply- Sl. Multiply- Name of Gaon Panchayat Popula- total rural Name of Gaon Panchayat Popula- total rural No. ing factor No. ing factor tion population tion population

1 2 3 4 5 1 2 3 4 5 9 PALANGHAT AP 13 SONAI AP 89 Bhubandhar 9356 0.0088 0.00025 128 Dakhin Krishnapur 6313 0.0059 0.00017 90 Bhubanhill 3922 0.0037 0.00011 129 Dakhin Mohanpur 5952 0.0056 0.00016 91 Darmikhal 13881 0.0130 0.00038 130 Dakhin Saidpur 6744 0.0063 0.00018 92 Didarkush 7694 0.0072 0.00021 131 Hathikhal 6279 0.0059 0.00017 93 Ganganagar 4419 0.0042 0.00012 132 Kachudaram 6468 0.0061 0.00018 94 Mohankhal 6161 0.0058 0.00017 133 Natun Ramnagar 6926 0.0065 0.00019 95 Monierkhal 5464 0.0051 0.00015 134 Rangirghat 7320 0.0069 0.00020 96 Polanghat 7056 0.0066 0.00019 135 Saidpur 6036 0.0057 0.00016 97 Rukni 4918 0.0046 0.00013 136 Satkarakandi 7124 0.0067 0.00019 AP 62871 0.0591 0.00085 137 Sildubi 7690 0.0072 0.00021 10 RAJABAZAR AP 138 Sonai 7179 0.0067 0.00019 98 Baladhan Kanakpur 6947 0.0065 0.00019 139 Sonalbarighat 6522 0.0061 0.00018 99 Barthol Jaile 8298 0.0078 0.00022 140 Sundari 5545 0.0052 0.00015 100 Dewan 5966 0.0056 0.00016 141 Swadhin Bazar 6012 0.0056 0.00016 101 Digli-Lakhicherra 5225 0.0049 0.00014 142 Uttar Krishnapur 6825 0.0064 0.00018 102 Harinagar 6146 0.0058 0.00017 AP 98935 0.0930 0.00134 103 Joypur - Kamranga 7200 0.0068 0.00019 14 TAPANG AP 104 Kanakpur Doloicherra 6685 0.0063 0.00018 143 Barsanjan 6307 0.0059 0.00017 105 Laboc 5473 0.0051 0.00015 144 Chengkuri 2970 0.0028 0.00008 106 Langlacherra - Joypur 6762 0.0064 0.00018 145 Diger-Srikona 3860 0.0036 0.00010 107 Narainpur 5728 0.0054 0.00016 146 Indragrah 7671 0.0072 0.00021 AP 64430 0.0605 0.00087 147 Kathal 7070 0.0066 0.00019 11 SALCHAPRA AP 148 Rasekanai 5070 0.0048 0.00014 108 Barjatrapur 7409 0.0070 0.00020 149 Tapang 6594 0.0062 0.00018 109 Bhangrapar 6083 0.0057 0.00016 AP 39542 0.0372 0.00054 110 Buribail 5460 0.0051 0.00015 15 UDARBOND AP 111 Krishnapur Bhairab Nagar 5599 0.0053 0.00015 150 Arkatipur 6532 0.0061 0.00018 112 Kumarpara, Niz-Joyanagar 7691 0.0072 0.00021 151 Dayapur 6599 0.0062 0.00018 113 Rajnagar 6453 0.0061 0.00017 152 Gassipur - Durganagar 7107 0.0067 0.00019 114 Salchapra 5875 0.0055 0.00016 153 Kastipur 4628 0.0043 0.00013 115 Srikona 7346 0.0069 0.00020 154 Khasipur 8632 0.0081 0.00023 AP 51916 0.0488 0.00070 155 Kumbha 7022 0.0066 0.00019 12 SILCHAR AP 156 Larsing 7138 0.0067 0.00019 116 Ambikapur 7961 0.0075 0.00022 157 Madhura 7605 0.0071 0.00021 117 Bhagadahar Barjurai 6594 0.0062 0.00018 158 Majergram 6766 0.0064 0.00018 118 Berenga 4625 0.0043 0.00013 159 Pangram 7501 0.0070 0.00020 119 Bhajantipur 7427 0.0070 0.00020 160 Rongpur 9017 0.0085 0.00024 120 Ghungoor 6501 0.0061 0.00018 161 Salganga 6603 0.0062 0.00018 121 Kanakpur 6987 0.0066 0.00019 162 Tikalpar 7264 0.0068 0.00020 122 Madhurbond 2335 0.0022 0.00006 163 Udarbond 8400 0.0079 0.00023 123 Meherpur 6564 0.0062 0.00018 AP 100814 0.0947 0.00136 124 Neairgram 7272 0.0068 0.00020 ZILA PARISHAD :- 1064314 1.0000 0.00480 125 Ramnagar - Tarapur 5761 0.0054 0.00016 126 Tarapur 8334 0.0078 0.00023 127 Tupkhana 6090 0.0057 0.00016 AP 76451 0.0718 0.00104 123

ANNEXURE VI-6 Composite index of Urban Local Bodies of Assam

Sl. Population Area Infrastructure Per Capita Tax Composite Multiplying City / Town Name of District No. Index Index Index Collection Index Index factor

1 Guwahati Municipal Corporation Kamrup 26.80481 34.89016 34.87281 2.25475 26.76589 0.02735 2 Rangia M.B. 0.95010 1.48869 0.22348 0.50052 0.93772 0.00096 3 Palasbari M.B. 0.21486 0.16577 0.26192 3.82033 0.65915 0.00067 4 North Guwahati T.C. 0.57730 1.28752 0.63951 0.42016 0.74299 0.00076 5 Nalbari M.B. Nalbari 0.87996 2.01175 1.59536 1.48455 1.32790 0.00136 6 Tihu T.C. 0.19688 0.22532 0.30267 0.60351 0.26804 0.00027 7 Barpeta M.B. Barpeta 1.16455 0.62123 1.40152 0.84474 1.01836 0.00104 8 Barpeta Road M.B. 1.37042 0.72745 1.92021 2.49327 1.41876 0.00145 9 Howly T.C. 0.56872 0.60352 0.51551 2.71819 0.83945 0.00086 10 Sarthebari T.C. 0.35353 0.46673 0.26896 0.21024 0.35335 0.00036 11 Sorbhog T.C. 0.32986 0.25589 0.32700 2.36746 0.56571 0.00058 12 Pathsala T.C. 0.32895 0.44098 0.39666 0.71714 0.41394 0.00042 13 Dhubri M.B. Dhubri 3.03745 0.68078 1.35266 1.37836 2.03029 0.00207 14 Gauripur T.C. 0.91459 0.47477 0.97588 0.72603 0.78873 0.00081 15 Bilasipara T.C. 0.82597 0.83528 1.00850 0.89705 0.86000 0.00088 16 Chapar T.C. 0.74523 0.60996 0.24581 0.00466 0.55642 0.00057 17 Sapatgram T.C. 0.57895 0.47477 0.53002 0.61053 0.55074 0.00056 18 Kokrajhar M.B. Kokrajhar 1.29666 1.32614 0.90788 1.12765 1.23431 0.00126 19 Basugaon T.C. 0.51092 0.79826 0.25826 0.52856 0.55338 0.00057 20 Gossaigaon T.C. 0.51922 0.64376 0.27413 1.00651 0.58063 0.00059 21 Bongaingaon M.B. Bongaigaon 1.63556 0.70009 0.90151 0.69876 1.19284 0.00122 22 Bijni T.C. 0.51918 0.48282 0.14596 0.74122 0.49119 0.00050 23 Abhayapuri T.C. 0.53656 0.76286 1.33423 2.42783 0.92925 0.00095 124

Sl. Population Area Infrastructure Per Capita Tax Composite Multiplying City / Town Name of District No. Index Index Index Collection Index Index factor

24 Goalpara M.B. Goalpara 1.97602 2.05359 1.76728 0.63566 1.80178 0.00184 25 Lakhipur T.C. 0.41372 0.83689 0.31058 0.34255 0.49772 0.00051 26 Mongaldoi M.B. Darrang 0.95170 0.74354 1.00516 1.60443 0.98794 0.00101 27 Tongla T.C. 0.72519 0.51340 0.79386 0.03665 0.59476 0.00061 28 Udalguri T.C. 0.55441 0.75481 0.63422 0.44928 0.60134 0.00061 29 Kharupetia T.C. 0.70377 0.37982 0.45506 1.17090 0.65008 0.00066 30 Tezpur M.B. Sonitpur 2.52680 1.14267 1.06503 1.15136 1.82612 0.00187 31 Dhekiajuli M.B. 0.72152 0.83367 0.70328 1.82895 0.88570 0.00090 32 Rangapara T.C. 0.84977 1.45972 0.60842 1.26875 1.02447 0.00105 33 Biswanath Chariali T.C. 0.66835 0.96886 0.23835 0.63151 0.68512 0.00070 34 Gahpur T.C. 0.34074 1.72206 0.35641 2.17465 0.91726 0.00094 35 North Lakhimpur M.B. Lakhimpur 1.86304 2.21131 1.42196 0.92909 1.77823 0.00182 36 Bihpuria T.C. 0.39064 0.32188 0.66410 0.10351 0.37174 0.00038 37 Dhemaji T.C. Dhemaji 0.40785 0.56329 0.43252 1.06837 0.53236 0.00054 38 Silapathar T.C. 0.76766 1.28752 0.05754 0.08016 0.72292 0.00074 39 Morigaon T.C. Morigaon 0.71500 0.64376 0.41226 0.55306 0.63911 0.00065 40 Nagaon M.B. Nagaon 4.28213 1.48387 3.50461 2.25423 3.23189 0.00330 41 Hojai M.B. 1.46450 0.84976 0.75426 1.89814 1.27624 0.00130 42 Dhing T.C. 0.52624 0.64376 0.85618 0.32978 0.57231 0.00058 43 Lumding T.C. 0.41353 1.25050 1.20822 1.19331 0.81958 0.00084 44 Lanka T.C. 0.87459 0.64537 0.35258 0.96623 0.76349 0.00078 45 Doboka T.C. 0.42188 0.80470 0.35365 0.73128 0.54773 0.00056 46 Kampur T.C. 0.20661 0.98173 0.46535 1.86656 0.64023 0.00065 125

Sl. Population Infrastructure Per Capita Tax Composite Multiplying City / Town Name of District Area Index No. Index Index Collection Index Index factor 47 Golaghat M.B. Golaghat 1.32331 1.17808 0.63621 1.22103 1.18833 0.00121 48 Dergaon T.C. 0.59606 0.79182 1.10360 0.70139 0.72161 0.00074 49 Bokakhat TC 0.32092 0.96564 0.45746 0.21849 0.48636 0.00050 50 Barpathar TC 0.28711 0.81597 0.16579 1.58100 0.56590 0.00058 51 Sarupathar T.C. 0.39863 0.61318 0.34955 1.71690 0.61092 0.00062 52 Jorhat M.B. Jorhat 2.67699 1.48065 1.26484 2.66622 2.20004 0.00225 53 Marioni TC 0.96340 0.16094 0.09055 0.51643 0.59781 0.00061 54 Sibsagar M.B. Sivasagar 1.71221 1.76229 1.54688 4.08778 2.00101 0.00204 55 Sonari M.B. 0.56872 1.28752 0.45517 1.74072 0.88073 0.00090 56 Nazira T.C. 0.38509 1.28752 0.36965 0.52287 0.62599 0.00064 57 Amguri T.C. 0.16436 0.25750 0.43656 7.80420 1.17665 0.00120 58 Moranhat T.C. 0.18289 0.25750 0.41452 1.67187 0.41662 0.00043 59 Simaluguri T.C. 0.36555 1.39857 0.70321 1.22415 0.77334 0.00079 60 Dibrugarh M.B. Dibrugarh 5.51044 2.49457 3.19268 1.90951 4.01664 0.00410 61 Chabua T.C. 0.28000 0.15128 0.14470 1.74323 0.41381 0.00042 62 Naharkatia T.C. 0.69046 0.85942 0.16818 0.92311 0.69650 0.00071 63 Tinsukia M.B. Tinsukia 3.39075 1.69631 3.27143 3.32155 2.94357 0.00301 64 Doom Dooma T.C. 0.69363 0.69204 0.66192 1.83476 0.83191 0.00085 65 Makum T.C. 0.55014 0.59226 0.44368 0.26432 0.51163 0.00052 66 Digboi T.C. 0.87785 0.66468 0.42134 0.20495 0.68338 0.00070 67 Margharita T.C. 0.99583 0.75642 0.47389 0.60499 0.82188 0.00084 68 Karimganj M.B. Karimganj 2.01299 0.98012 3.13570 1.63291 1.84760 0.00189 69 Badarpur T.C. 0.39179 0.78861 0.29835 3.82385 0.90832 0.00093 70 Hailakandi M.B. Hailakandi 1.16877 0.73228 2.38002 2.73676 1.40705 0.00144 71 Lala T.C. 0.39720 0.67595 0.45731 1.81215 0.65127 0.00067 72 Silchar M.B. Cachar 5.29741 2.53480 7.72811 1.55150 4.44236 0.00454 73 Lakhipur T.C. 0.17161 0.05311 0.14733 0.11289 0.13161 0.00013 Total 100.00 100.00 100.00 100.00 100.00 0.10217 Weight :- Population : 50, Area : 25, Index of Infrastracture : 12.5, Per Capita Tax Collection : 12.5. 126

ABBREVIATIONS

1. A.P. Anchalik Panchayat. 2. A.R.V. Annual Rateable Value. 3. A.S.E.B. Assam State Electricity Board. 4. A.G. Accountant General. 5. A.A.S.C. Assam Administrative Staff College. 6. C. & A.G. Comptroller & Auditor General of India. 7. C.E.O Chief Executive Officer. 8. C.I.C. Community Information Centre. 9. D.T.O. District Transport Officer. 10. D.P.C. District Planning Committee. 11. E.A.S. Employment Assurance Scheme. 12. E.F.C. Eleventh Finance Commission. 13. FSFC First State Finance Commission. 14. G.O.A. Government of Assam. 15. G.P. Gaon Panchayat. 16. G.M.C. Guwahati Municipal Corporation. 17. HUDCO Housing & Urban Development Corporation Ltd. 18. IDSMT Integrated Development of Small and Medium Towns. 19. JGSY Jawahar Gram Samridhi Yojana. 20. MAD Municipal Administration Department. 21. M.B. Municipal Board. 22. MTFRP Medium Term Fiscal Reforms Programme. 23. NGO Non Government Organisation. 24. NIPFP National Institute of Public Finance and Policy. 25. O & M Operation and Maintenance. 26. PHED Public Health Engineering Department. 27. P & RD Panchayat and Rural Development. 28. PRI Panchayati Raj Institution. 29. RLB Rural Local Body. 30. SGRY Sampoorna Grameen Rozgar Yojana. 31. SJSRY Swarna Jayanti Shahari Rozgar Yojana. 32. SPDC Sub-divisional Planning & Development Committee. 33. SSFC Second State Finance Commission. 34. T.C. Town Committee. 35. TOR Terms of Reference. 36. TFC Twelfth Finance Commission. 37. ULB Urban Local Body. 38. UAM Unit Area Method. 39. Z.P. Zilla Parishad.