Statements on Compliance of Frbma to Be Attached to Budget Documents 2007-08

GOVERNMENT OF NAGALAND

Statements under

The Nagaland Fiscal Responsibility

and

Budget Management Act, 2005

( Laid in the Nagaland Legislative Assembly along with the Budget 2020-21 )

Finance Department Government of Nagaland

Form F – 1 (See rules 3 and 4) MACRO ECONOMIC FRAMEWORK STATEMENT

1. Overview of the State Economy : 1.1 The size, composition and growth of the economy determine the revenue potential of the State and the size of the budget; and the size of the budget determines the level of public expenditure. The economy is measured in terms of Gross State Domestic Product (GSDP) at current prices. The projected GSDP and per capita income for the years 2015-16, 2016-17, 2017-18 and 2018-19 are as in Table 1.1 below: Table 1.1 (Rs. in Crore) 2015-16 2016-17 2017-18 2018-19 2019-20 (actual) (actual) (quick) (Advance (Advance) GSDP at current 19524 21488 23623 25986 27140 (R. cr.) Per capita income (current prices) (R.) 86890 93210 99870 107060 109430

2. Overview of State Government Finances: 2.1 The fiscal base and fiscal health of a State are directly related to the development of the State. Public Investment in the infrastructure would expand the productive capacity of the economy and thus expand the revenue generating potential of the State. The fiscal base is determined by the size of the economy, which can be expanded in the long run. Thus, in the medium term, the fiscal health of the State has to be improved so that the Government can increase the development expenditure to expand the economic base.

2.2 The total receipts of the Government comprise the Consolidated Fund of the State and the balance from Public Account. The proportion of the revenue receipts in the Consolidated Fund of Nagaland during the years 2012-12 to 2017-18 has been varying between 86.93% and 95.19% (Table 1.2 below).

Table 1.2 Total Receipts of the State Government (Rs. in Crore) Recov Net Revenue -ery Consolid- Total RR as RR as Public Public Year Receipts of ated Fund (5+6) % of % of Debt Account (RR) Loans (CF) CF Total (2+3+4)

1 2 3 4 5 6 7 8 9 2012-13 6204.29 764.72 0.84 6969.85 167.64 7137.49 89.02 86.93 2013-14 6497.90 619.16 0.92 7117.98 330.74 7448.72 91.29 87.24 2014-15 7650.94 725.00 0.71 8375.94 -337.96 8037.98 91.35 95.19 2015-16 8043.57 977.40 0.50 9021.47 163.38 9184.85 89.16 87.57 2016-17 9442.28 1182.71 1.09 10626.08 -23.87 10602.21 88.85 89.07 2017-18 11019.21 1235.02 1.09 12255.32 -130.83 12124.49 89.91 90.88 2018-19 11437.41 947.84 1.08 12386.33 595.86 12982.19 92.33 88.10

FRBMA 2020-21

2 2.3 Revenue Receipts comprises of State’s own revenue receipts and Central transfers. The Central tax devolution is determined by the Finance Commission Award. The Fourteenth Finance Commission (FFC) awarded 0.498% of sharable tax excluding service tax and 0.503% of the sharable service tax to Nagaland. During the years 2010-11 to 2016-17, proportion of State’s Own Revenue Receipts (SORR) in Total Revenue Receipts varied between 8.21% to 9.92% (Table 1.3). Thus the fiscal stability of the State is predominantly dependent on the Central transfer.

Table 1.3 Composition of Revenue Receipts (Rs. in Crore) State’s Own Revenue Total Proportion Central Devolution Receipts (SORR) Revenue of SORR in Year Tax Non- Total Tax Grants Total Receipts Total Tax Revenue 2010-11 227.32 183.14 410.46 689.46 3900.07 4589.53 4999.99 8.21 2011-12 303.88 232.95 536.83 803.20 4246.35 5049.55 5586.38 9.61 2012-13 339.95 207.17 547.12 917.14 4740.03 5657.17 6204.29 8.82 2013-14 333.39 216.57 549.96 1001.27 4946.67 5947.94 6497.90 8.46 2014-15 388.61 270.61 659.22 1062.68 5929.04 6991.72 7650.94 8.62 2015-16 427.10 256.39 683.49 2540.72 4819.36 7360.08 8043.57 8.50 2016-17 510.76 345.52 856.28 3032.62 5553.38 8586.00 9442.28 9.07 2017-18 638.28 388.53 1026.81 3353.33 6639.27 9992.40 11019.21 9.92 2018-19 846.43 255.24 1101.67 3792.41 6543.33 10335.74 11437.41 9.63

2.4 The growth in State’s own Tax Revenue is indicated in Table 1.4 and the trend of realization of Non-Tax Revenue is indicated in Table 1.5.

Table 1.4 Growth of State’s Own Tax Revenue (Rs. in Crore) Own Tax Average 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 annual Revenue growth Professional Tax 27.22 28.30 27.96 29.64 30.28 34.88 35.33 4.02% Land Revenue 0.72 0.70 0.75 0.75 0.82 0.90 1.13 7.84% Stamps and 2.53 5.29% Registration fees 1.58 1.77 1.93 2.04 2.05 2.62 State Excise 3.73 4.86 4.70 5.12 4.63 4.20 4.65 5.54% Taxes on Sales, Trades including 257.21 250.21 294.29 328.58 400.12 474.67 656.33 16.64% SGST etc. Taxes on Vehicles 41.59 36.15 46.46 53.09 57.39 101.53 126.22 22.76% Taxes on Goods and Passengers 6.71 10.79 7.70 5.88 14.76 17.59 20.17 33.11% Other taxes 1.19 0.61 4.82 2.00 0.71 1.89 0.07 110.24% Total Own Tax 339.95 333.39 388.61 427.10 510.76 638.28 846.43 16.22% Revenue

FRBMA 2020-21

Table 1.5 Trend of Realisation of State’s Own Non-Tax Revenue (Rs. in Crore) Own Non-Tax Revenue 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 Interest Receipts 5.90 7.62 7.23 5.19 6.73 6.97 12.06 Other Administrative Services 3.22 2.73 4.03 2.54 2.48 6.37 6.52 Misc. General Services 6.60 6.57 13.08 13.43 13.64 16.16 24.15 (including Lottery) Water Supply 1.74 1.95 1.95 2.43 2.65 3.21 2.88 Housing 5.12 5.13 5.01 5.36 5.19 6.28 6.77 Forestry & Wild Life 7.76 8.81 9.68 8.80 10.03 9.73 12.62 Power 102.83 88.31 98.91 111.10 114.58 127.89 147.97 Road Transport (NST) 11.37 12.17 12.97 10.81 9.00 7.35 8.74 Others 62.63 83.28 117.75 96.73 181.22 204.57 30.53 Total Own Non-Tax Revenue 207.17 216.57 270.61 256.39 345.52 388.53 252.24

Expenditure

2.5 Public expenditure is an instrument through which the Government provides social and physical infrastructure for the development of the State. Thus the size, composition and productivity of public expenditure are important parameters to assess the effectiveness of public expenditure in accelerating growth impulses of the economy. The basic categorization of public expenditure is plan and non-plan.

2.6 Development expenditure has grown at average annual rate of 13.08% whereas Non Plan (Non-Development) expenditure has grown at average annual rate of 13.94% as shown in Table 1.6.

Table 1.6 Development and Non- Development Expenditure (Rs. in Crore) Development Growth Non- Growth Total Growth Year including (SR/ NEC (%) Development (%) Expenditure (%) NLCPR &CSS) 2010-11 2010.41 28.45 3304.49 23.45 5314.90 25.29 2011-12 2070.92 3.01 4054.11 22.68 6125.03 15.24 2012-13 2279.23 10.06 4577.34 11.76 6856.57 11.94 2013-14 2034.98 -10.72 4923.43 7.56 6958.41 1.49 2014-15 2252.26 10.68 5533.33 12.38 7785.59 11.88 2015-16 2181.90 -3.13 6459.26 16.73 8641.16 10.99 2016-17 2807.73 28.68 6920.31 7.13 9728.04 12.58 2017-18 3863.97 37.62 7602.23 9.85 11466.20 17.87 2018-19 3854.08 - 0.26 8661.46 13.93 12515.54 9.15

FRBMA 2020-21

2.7 More appropriate classification of the public expenditure is capital and revenue expenditure. The level of Capital Expenditure indicates the level of public investment, which not only creates public assets but also accelerate private investment. It is important to reduce the Revenue Expenditure and increase Capital Expenditure. The Revenue and Capital Expenditure during the last few years are indicated in Table 1.7.

Table 1.7 Revenue and Capital Expenditure (R in Crore)

Revenue Capital Year Growth (%) Growth (%) Expenditure Expenditure 2010-11 4187.84 28.76 1122.94 11.35 2011-12 4875.66 16.42 1249.39 11.26 2012-13 5601.39 14.88 1255.18 0.05 2013-14 5750.35 2.65 1207.06 - 3.83 2014-15 6762.41 17.60 1023.17 -15.23 2015-16 7581.92 12.11 1059.23 3.52 2016-17 8641.94 13.98 1076.10 1.59 2017-18 10191.35 17.92 1274.85 18.47 2018-19 10919.98 7.15 1595.56 25.16

2.8 Major components of Revenue Expenditure are Salaries, Pension, and Interest Payment as is shown in Table 1.8.

Table 1.8 Composition of Revenue Expenditure (Rs. in Crore) 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 Total Revenue 5601.39 5750.35 6762.41 7581.92 8651.93 10191.35 10919.98 Expenditure Of which Salaries 2673.90 2931.99 3273.92 3546.21 3813.21 4155.72 5041.77 Pension 677.03 695.11 905.15 1208.80 1093.47 1264.80 1552.79 Interest 450.64 493.85 555.34 586.45 635.50 677.75 771.74 Payment

FRBMA 2020-21

5 Debt Stock 2.9 As on 31st March 2019, the gross Debt stock of the State is estimated to be Rs.10573.07 Crore. The composition of the debt stock is shown in Table 1.9

Table 1.9 Composition of Debt Stock (Rs. in Crore)

As on % of As on % of As on % of Source 31.3.17 Total 31.3.18 Total 31.3.19 Total Market Loans 6083.81 69.23% 6849.76 72.73% 7204.80 68.14% Central Government 185.50 2.11% 164.11 1.74% 146.37 1.38% Financial Institutions 700.08 7.97% 626.99 6.66% 764.36 7.23% Small Savings (including Provident Fund) 891.18 10.14% 974.37 10.35% 1565.96 14.81% Other obligations (Civil Deposits etc) 927.05 10.55% 803.29 8.53% 891.58 8.43% Total 8787.62 100.00 9418.52 100.00 10573.07 100.00

Consolidated Sinking Fund

2.10 The Consolidated Sinking Fund for amortization of debt has been set up vide Notification No. BUD/1-15/2005-06 dated 29.8.2006. Contributions to the Fund for the years 2006-07 to 2018-19 have been made. The fund will be augmented from year to year as per the provisions of the notified scheme.

Guarantee Redemption Fund

2.11 The Guarantee Redemption Fund has been set up vide Notification No. BUD/1- 14/2005-06 dated 29.8.2006. Contributions to the Fund for the years 2006-07 to 2018-19 have been made. The fund will be augmented from year to year as per the provisions of the notified scheme.

4. Prospects : The Thirteenth Finance Commission has recommended fresh targets under the scheme of States’ Fiscal Consolidation which are : (i) Revenue Deficit to be 0 (zero)% of GSDP during each of the years 2011-12 to 2014-15, (ii) Fiscal Deficit to be 3.5% of GSDP for the years 2011-12 & 2012-13 and 3% of GSDP for the years 2013-14 & 2014- 15, and (iii) Outstanding debt as percentage of GSDP to be contained at 56.8%, 55.8%, 54.9%, 53.5% and 52.3% during the years 2010-11, 2011-12, 2012-13, 2013-14 and 2014-15 respectively. The Fourteenth Finance Commission has not recommended any fresh targets under the Scheme of States’ Fiscal Consolidation. The State shall, however, continue to strive to contain the Fiscal Deficit at 3%.

FRBMA 2020-21

6 Form F -1 Macro Economic Framework Statement Economic Performance at a Glance Table 1: Trends Select Macro Economic and Fiscal Indicators. (Rs. in Crore)

2018-19 2019-20 Percentage Changes Real Sector (Accounts) (RE) 2018-19 2019-20 I GSDP at factor cost at Constant price 25986 27140 9.15 5.62 a Agriculture Production 8635 9018 11.32 5.91 b Industrial Production 4497 4679 3.70 5.18 c Tertiary Sector Production 12854 13425 9.83 5.61

1 Revenue Receipts (2+3) 11437.41 12041.43 19.60 7.51 2 Tax Revenue (2.1+2.2) 4638.84 4204.28 15.10 -14.64 2.1 Own Tax Revenue 846.43 937.20 29.86 21.25 2.2 State's Share in Central Taxes 3792.41 3267.08 12.61 -20.68 3 Non-Tax Revenue (3.1+3.2) 6798.57 7837.15 22.24 20.46 3.1 State's Own Non-Tax Revenue 255.24 373.03 16.78 45.94 3.2 Central Transfers 6543.33 7464.12 22.53 19.11 4 Capital Receipts (5+6+7) 1100.89 815.50 1.66 -36.33 5 Recovery of loans 1.08 1.50 0.00 85.71 6 Other Receipts 0.00 7 Borrowing and other liabilities 1099.81 814.00 1.66 -36.41 8 Total Receipts (1+4) 12538.30 12856.93 18.01 3.61 9 Non-Developmental Expenditure 10583.29 9586.98 10.56 -15.42 10 Revenue Account 10578.12 9577.50 10.56 -15.49 of which: 11 (a) Interest payments 771.74 886.10 7.20 19.50 (b) Subsidies 0.00 0.00 0.00 0.00 (c) Wages & Salaries 5041.77 5491.42 14.77 12.68 (d) Pension Payments 1552.79 1901.34 16.59 33.88 12 Capital Account( loans& advances) 5.17 9.48 -116.67 2394.44 13 Developmental Expenditure(14+15) 1937.42 4893.93 48.41 135.51 14 Revenue Account 341.86 3037.80 76.38 240.14 15 Capital Account (excl. loans & advances) 1595.56 1874.54 18.77 26.34 16 Total Expenditure (9+13) 12525.88 14508.80 20.11 22.73 17 Revenue Expenditure (10+14) 10919.98 12615.30 20.30 22.36 18 Capital Expenditure (12+15) 1600.73 1884.02 18.73 26.74 19 Revenue Surplus (1-17) 517.43 -573.87 8.13 -236.39 20 Fiscal Deficit {16-(1+5+6)} 1087.39 2465.87 26.99 230.80 21 Primary Deficit (20-11) 315.65 1579.77 1099.54 11683.18 Memo: Average amount of WMA from RBI ^ 17.03 122.67 Average amount of OD from RBI ^ 0.13 1.13 Number of days of OD 2 9 Number of occasions of OD 1 2

^The average amount of WMA/OD is calculated by summing up the outstanding amount of WMA on each day (including holidays) and dividing by total number of days during April-reporting period. Note: Memo. On WMA/OD for 2018-19 relates to the period from April’18to March’19

FRBMA 2020-21

Form F – 2 (See Rules 3 and 5)

MEDIUM TERM FISCAL POLICY STATEMENT

A. Fiscal Indicators – Rolling Targets (Rs. in Crore) Current Current Ensuing Targets for next Previous Year Year Year two years Year (2019-20) (2019-20) (2020-21)

(2018-19) Budget Revised Budget Actuals Estimates Estimates Estimates 2021-22 2022-23 (BE) (RE) (BE) 1. Revenue Deficit No No No No as percentage of Revenue Revenue 2.11 3.92 Revenue Revenue Total Revenue deficit deficit deficit deficit Receipts (TRR) 2. Fiscal Deficit as 4.18 2.98 9.09 3.92 3.00 3.00 percentage of GSDP 3. Total outstanding Liabilities as 40.81 38.79 39.67 40.99 40.00 40.00 percentage of GSDP

B. Assumptions underlying the Fiscal Indicators – 1. Revenue Receipts (a) Tax-revenue – Tax revenue comprises of State’s own Tax Revenues from Goods and Service Tax/VAT, Professional Tax, and Taxes on Motor Vehicles, State Excise etc., and also the Share in Central Taxes available under the Award of the Finance Commission. The State Taxes for the year 2019-20 (RE) are estimated at Rs.937.20 crore and the same for 2020-21 (BE) at Rs.1011.13 crore. (b) Non-Tax-Revenue – Non Tax Revenue comprises mainly of Power tariff, NST bus fare, receipts from State Lottery and Forestry. (c) Devolution to Local Bodies: Funds available under the Finance Commission Award are provided to the Local Bodies as Grants. (d) Share of own Tax Revenue to total Tax Revenue: State’s own Tax Revenue as percentage of total Tax Revenue was 18.25% in 2018-19 (actual), 22.29% in RE 2019-20 and 18.37% in 2020-21 (BE).

FRBMA 2020-21

2. Capital Receipts – (Rs. in Crore) 2018-19 2019-20 2019-20 2020-21 (Actual) (BE) (RE) (BE) Loans and Advances from the Centre 3.98 22.22 17.55 27.78 Special Securities issued to the NSSF 0.00 0.00 0.00 0.00 Recovery of Loans and Advances 1.08 1.51 1.50 1.50 Borrowings from Financial Institutions 121.86 100.00 100.00 72.49 Other receipts (net) – Small Savings, PF etc 616.62 410.00 268.00 100.00 Others – Internal debt 822.00 1115.65 1000.00 1564.37

3. Total Expenditure – (a) Revenue Account (Rs. in Crore) 2018 -19 2019 -20 2019 -20 2020 -21 (Actual) (BE) (RE) (BE) Total Revenue Account 10919.98 12666.23 12614.64 13622.88 Interest Payment 771.74 881.15 886.10 970.50 Salaries 4966.20 5733.20 5041.77 5491.42 Pensions 1552.79 2007.83 1901.34 2188.00

(b) Capital Account (Rs. in Crore) 2018 -19 2019 -20 2019 -20 2020 -21 (Actual) (BE) (RE) (BE) Loans and Advances 5.17 0.40 9.48 3.50 Capital Outlay 1595.56 1359.11 1865.61 2285.14

FRBMA 2020-21

Form F – 3 (See Rules 3 and 6)

FISCAL POLICY STRATEGY STATEMENT

A: Fiscal Policy Overview: The objective of the Fiscal Policy of the State is to increase the capital expenditure to ensure higher investment and social and fiscal infrastructure. To achieve this objective, it is necessary to increase the revenue receipts and to contain the revenue expenditure. The State Government has been making sincere efforts to enhance the revenue base and to optimize revenue collection. The State Government has been attempting to, and has been quite successful in, containing the revenue expenditure to the extent possible. B. Fiscal Policy for the ensuing year: (1) Tax Policy The State Government does not propose to introduce any new tax considering the level of economy of the people. However, all efforts are being made to improve collection of existing taxes. (2) Expenditure Policy The policy of the Government is to provide more funds for development activities, and to contain unproductive expenditure to the absolute minimum possible. (3) Borrowings and Other Liabilities, Lending and Investments The Government has been following a prudent policy of cash management ensuring that the WMA/OD facility from RBI is avoided as far as possible. State being resource starved, and the developmental needs being paramount, other borrowings to finance infrastructure development is unavoidable. However, borrowings beyond the limits prescribed by the Finance Commission being avoided. (4) Consolidated Sinking Fund The Government has set up the Consolidated Sinking Fund. Contribution to the Fund will be made as per the notified scheme to augment the Fund to be used eventually for amortization of debt. (5) Contingent and other Liabilities The Government has set up the Guarantee Redemption Fund. Contribution to the Fund will be made as per the notified scheme to augment the Fund to be used eventually for discharging any guarantee invoked.

(6) Levy of User Charges Levy of user charges have been nominal so far. The possibility of enhancing the existing user charges and introducing new user charges are being examined. To ensure that people are not unduly hard-hit, introduction/enhancing user charges will have to be done in phased manner.

FRBMA 2020-21

FORM D-1 (See Rule 6)

SELECT FISCAL INDICATORS

2018-19 2019-20 Item (Actual) (RE) 1 Gross Fiscal Deficit as percentage of GSDP 4.18 9.09 2 Revenue Surplus as percentage of Gross Fiscal Deficit 47.58 -23.27 3 Revenue Surplus as percentage of GSDP 1.99 -2.11 4 Revenue Surplus as percentage of TRR 4.52 -4.77 5 Total Liabilities – GSDP Ratio (%) 40.81 39.67 6 Total Liabilities-Total Revenue Receipts (%) 92.71 89.41 7 Total Liabilities-State’s Own Revenue Receipts (%) 962.52 821.71 8 State’s Own Revenue Receipts to Revenue Expenditure (%) 10.09 10.39 9 Capital Outlay as percentage of Gross Fiscal Deficit 147.21 75.66 10 Interest Payment as percentage of Revenue Receipts 6.75 7.36 11 Salary Expenditure as percentage of Revenue Receipts 44.08 45.60 12 Pension Expenditure as percentage of Revenue Receipts 13.58 15.79 13 Gross Central Transfers as %-age of Aggregate Disbursements 82.58 73.96 14 Non-Tax Revenue as percentage of TRR 2.23 3.10

FORM D-2 (See Rule 6)

A. Components of State Government Liabilities (Rs. in Crore) Raised during the Fiscal Repayment/Redemption Outstanding Amount Year during the Fiscal Year [End-March] Category 2018-19 2019-20 2018-19 2019-20 2018-19 2019-20 (Actual) (RE) (Actual) (RE) (Actual) (RE) Market Borrowings 822.00 1000.00 466.96 577.41 7204.80 7627.39 Loans from Centre 0.00 17.55 314.98 21.84 146.37 142.08 Special Securities issued to 0.00 0.00 1281.55 119.90 119.90 0.00 the NSSF Borrowings from Financial 121.86 100.00 131.71 143.74 644.46 600.72 Institutions WMA/OD from RBI 1959.38 600000.00 1959.38 600000.00 0.00 0.00 Small Savings, Provident 901.43 728.00 309.83 460.11 1565.96 1833.85 Funds, etc. Reserve Funds/Deposits 431.99 235.00 206.99 235.00 30.68 30.68 Other Liabilities 509.78 121.00 421.54 481.05 891.58 531.53 Total 4746.44 602201.55 5092.94 602039.05 10603.75 10766.25

FRBMA 2020-21

FORM D-3

(See Rule 6) Consolidated Sinking Fund

(Rs. in Crore)

)

20 9 19 - 1 20 ) 19)

- 20 ) - - 19 -

18 19 ) 19 - - (20

2019 ) year 20 - 2018 (%) (%) 019 Borrowings Borrowings year ( (2 (4)/Stock of SLR SLR of (4)/Stock (4)/Stock of SLR SLR of (4)/Stock Outstanding at the the at Outstanding current yea r(( beginning of current current of beginning Additions during the the during Additions Additions during the the during Additions previous year ( year previous current year Withdrawals during the the during Withdrawals 8 (201 previous the Withdrawals during the the during Withdrawals 8 (201 year previous Outstanding at the end of of end the at Outstanding Outstanding at the end of of end the at Outstanding beginning of the previous previous the of beginning the current yearthe current

1 2 3 4 5 6 7 8 9

* 1009.56 224.00 0.00 1339.91 18.60% 224.00 0.00 1663.91 21.82%

(* Rs.1339.91 crore is inclusive of Rs 106.67 crore being the increase in Stock value during the year)

FRBMA 2020-21

FORM D-4 (See Rule 6)

Guarantee given by the State Government

)

9 )

1 1 9

- ) 1 8 - 1 9 20 crore) 20 1 8

( (

in s Guarantee Guarantee 20 1 8 - R ( year

( crore) ) crore) Invoked Invoked the during Commission ofCommission fee in in

1 9

- rore)

Category (No. of s. s. c R R ( n crore) Guarantees within (

i in 201 8 (

s. s.

bracket) Remarks 1 9 ) 19 )

R R

- - ( (

20 1 8 20 1 8 ( ( Received Receivable Discharged Additions during theAdditions during year Not discharged during the year the during Outstanding at the beginning of the year of the beginning the at Outstanding Outstanding at the end of the year the of end the at Outstanding Guaranteed during the during Guaranteed year Amount Maximum Reductions theReductions during (other than year invoked

1 2 3 4 5 6 7 8 9 10 11 1. Development Authority - 0.33 - - - 0.33 - - - of Nagaland - 2. Nagaland Handloom and Handicrafts Dev. - 9.24 - - 0.45 - 9.24 - - - Corporation 3. Nagaland Industrial - 48.78 3.85 1.03 - - 51.60 - - - Development Corporation 4. Nagaland Forest - 3.21 - - - - 3.21 - - - Products Ltd. 5. Agri Finance Coffee - 0.16 - - - - 0.16 - - - Plantation 6. Nagaland State 26.50 23.12 5.00 14.31 - - 13.86 - - - Cooperative Bank Ltd. 7. Nagaland Tea and - 3.55 - - - - 3.55 - - - Industries Pvt. Ltd. 8. Nagaland State Social - 7.27 - 0.57 - - 6.69 - - - Welfare Board 9. Echahaba Tea Growers - 2.02 - 0.30 - - 1.72 - - - Society Ltd. 10.Toka Multipurpose 25.00 20.55 4.39 - - - 24.94 - - - Cooperative Society Ltd. 11. Eden Welfare Co- operative Society, 29.00 ------Dimapur Total: 80.50 118.27 13.236 16.21 0.45 - 115.30 - - -

Note: Reporting year refers to the second year preceding the year for which the Budget is presented, i.e. 2018-19.

FRBMA 2020-21

FORM D-5 (See Rule 6)

Outstanding Risk-weighted Guarantees

(Rs. in crore)

Amount outstanding as Risk weighted outstanding Risk in the previous year guarantee in the previous Default probability weights and the current year year and the current year (per cent) Previous Current Previous year Current year year year The exercise on risk-weighing of the Guarantees could not yet be done.

Note: The risk-weights have been pre-specified for various risk categories.

FORM D-6 (See Rule 6)

Guarantee Redemption Fund (GRF)

(Rs. in Crore)

Outstanding Outstanding Amount of Addition to Outstanding invoked amount of guarantees the GRF Withdrawal amount in guarantees GRF at the likely to be during the from the GRF GRF at the at the end of end of the invoked current year during the end of the the previous previous during the (2019-20) current year current year year year current year (2019-20) (2019-20) (2018-19) (2018-19) (2019-20) 1 2 3 4 5 6 0.00 28.93 0.00 1.00 0.00 29.93

FRBMA 2020-21

FORM D-7 (See Rule 6)

TAX REVENUE RAISED BUT NOT REALISED (Principal Taxes)

(as at the end of the reporting year : 2018-19) Amount under disputes Amount not under dispute (Rs. in lakh) (Rs. in lakh)

b Grand

Major Total yrs

Description less Total Total

Head yrs 10 than and above and above Over 10yrs Over ess than5 yrs Over10 Yrs ess than10yrs than two yrs less than two two than less Over 5yrs but 5yrs Over less than 5 yrs 5 than less Over 2Yrs but Over 5 yrs but but yrs 5 Over Over 2 yrs but but yrs 2 Over L L less Over 1Year but 1Year Over Over 1year 1year Over Taxes on Professions, 0028 3.91 8.03 2.15 1.63 15.72 15.72 Trades, callings - - - - - and employment 0029 Land Revenue ------Stamps and 0030 ------Registration fees 0040 Sales Tax/VAT ------30.03 45.83 75.86 75.86 0039 State Excise ------Taxes on 0041 ------Vehicles Other taxes ------TOTAL: - - - - - 3.91 8.03 32.18 47.46 91.58 91.58

FORM D-8 (See Rule 6)

Statement of Miscellaneous Liabilities: Outstanding

(Rs. in Crore) Outstanding Amount Major Works and Contracts N.A. Committed liabilities in respect of land acquisition charges N.A. Claims in respect of unpaid bills on works and supplies N.A.

# The outstanding amount pertains to the end-March position for the year before the current year.

FRBMA 2020-21

FORM D - 9 (See Rule - 6) Statement of Number of Employees and related Salary Expenditure PART - I Employees in Government Departments ( R in Lakh ) Actuals B E R E B E No. of Employees Demand No. & Description in the 2018-19 2019-20 2019-20 2020-21 Current Year

1 State Legislature Non-Development 386 2399.98 2423.48 2827.97 2804.27 Total 386 2399.98 2423.48 2827.97 2804.27 2 Head of State. Non-Development 73 559.34 506.52 537.00 561.06 Total 73 559.34 506.52 537.00 561.06 3 Council of Ministers. Non-Development … 109.75 395.16 102.60 102.60 Total 0 109.75 395.16 102.60 102.60 4 Administration of Justice. Non-Development 609 3087.63 3104.73 3315.48 3602.30 Total 609 3087.63 3104.73 3315.48 3602.30 5 Election. Non-Development 200 948.50 1046.68 1041.20 1134.07 Total 200 948.50 1046.68 1041.20 1134.07 6 Land Revenue. Non-Development 21 92.21 125.18 106.76 115.94 Total 21 92.21 125.18 106.76 115.94 7 State Excise. Non-Development 435 1977.59 2184.02 2176.42 2384.58 Total 435 1977.59 2184.02 2176.42 2384.58 8 Sales Tax. Non-Development 306 1363.75 1462.15 1485.21 1632.12 Total 306 1363.75 1462.15 1485.21 1632.12 9 Taxes on Vehicles. Non-Development 260 979.87 1066.00 1086.87 1197.41 Total 260 979.87 1066.00 1086.87 1197.41 10 Public Service Commission. Non-Development 73 464.56 525.71 593.83 624.93 Total 73 464.56 525.71 593.83 624.93 11 District Administration Non-Development 4156 14209.13 15798.06 15323.21 16678.14 Total 4156 14209.13 15798.06 15323.21 16678.14 12 Treasury & Accounts Administration. Non-Development 849 3473.27 5276.63 3781.93 5625.25 Total 849 3473.27 5276.63 3781.93 5625.25 13 Village Guards. Non-Development 9744 2896.06 2964.55 6257.46 4670.65 Total 9744 2896.06 2964.55 6257.46 4670.65 14 Jails. Non-Development 1142 4382.31 4480.04 4837.72 5285.97 Total 1142 4382.31 4480.04 4837.72 5285.97 15 Vigilance Commission. Non-Development 126 666.84 723.79 836.94 914.07 Total 126 666.84 723.79 836.94 914.07 16 ( R in Lakh ) Actuals B E R E B E No. of Employees Demand No. & Description in the 2018-19 2019-20 2019-20 2020-21 Current Year

16 State Guest Houses Non-Development 243 867.95 972.02 1008.48 1089.62 Total 243 867.95 972.02 1008.48 1089.62 17 State Lotteries Non-Development 51 245.53 261.07 276.79 303.14 Total 51 245.53 261.07 276.79 303.14 19 Rajya Sainik Board Non-Development 57 221.10 254.27 255.73 279.12 Total 57 221.10 254.27 255.73 279.12 22 Civil Supplies. Non-Development 614 2464.51 2684.00 2713.91 2955.71 Total 614 2464.51 2684.00 2713.91 2955.71 25 Land Records and Survey. Non-Development 494 2006.23 2016.70 2061.44 2246.65 Total 494 2006.23 2016.70 2061.44 2246.65 26 Civil Secretariat. Non-Development 2299 13392.86 18769.35 14089.38 20481.25 Total 2299 13392.86 18769.35 14089.38 20481.25 27 Planning Machinery. Non-Development 346 1720.54 1998.73 1861.77 2023.25 Total 346 1720.54 1998.73 1861.77 2023.25 28 Civil Police. Non-Development 25823 117366.50 126147.5 124424.47 129243.90 Total 25823 117366.50 126147.47 124424.47 129243.90 29 Stationery and Printing. Non-Development 499 2072.72 2178.51 2198.00 2394.42 Total 499 2072.72 2178.51 2198.00 2394.42 30 Administrative Training Institute. Non-Development 70 405.28 503.36 505.00 549.39 Total 70 405.28 503.36 505.00 549.39 31 School Education. CPS/CSS etc. 4747 8199.00 20064.66 20064.66 21870.47 Non-Development 21966 103764.11 122107.90 111450.93 122211.05 Total 26713 111963.11 142172.56 131515.59 144081.52 32 Higher Education. Non-Development 1318 12460.98 10660.39 9774.76 11308.9 Total 1318 12460.98 10660.39 9774.76 11308.90 33 Youth Resources and Sports. Non-Development 610 1929.53 2161.47 2185.61 2271.87 Total 610 1929.53 2161.47 2185.61 2271.87 34 Art and Culture and Gazetteers. Non-Development 291 1367.58 1440.08 1461.13 1590.84 Total 291 1367.58 1440.08 1461.13 1590.84 35 Medical, Public Health and Family Welfare. CPS/CSS etc. 595 3475.76 3522.00 3668.56 3851.99 Non-Development 8665 38490.52 47641.16 45195.41 46210.42 Total 9260 41966.28 51163.16 48863.97 50062.41 36 Urban Development. Non-Development 225 1225.27 1436.53 1292.11 1418.67 Total 225 1225.27 1436.53 1292.11 1418.67 17 ( R in Lakh ) Actuals B E R E B E No. of Employees Demand No. & Description in the 2018-19 2019-20 2019-20 2020-21 Current Year

37 Municipal Administration Non-Development 68 323.86 313.85 386.23 410.65 Total 68 323.86 313.85 386.23 410.65 38 Information and Public Relations. Non-Development 599 2750.49 2775.75 2789.40 2970.51 Total 599 2750.49 2775.75 2789.40 2970.51 39 Tourism Non-Development 141 800.94 808.63 883.31 970.55 Total 141 800.94 808.63 883.31 970.55 40 Employment and CraftsmenTraining Non-Development 457 2136.51 2248.86 2414.67 2637.21 Total 457 2136.51 2248.86 2414.67 2637.21 41 Labour Non-Development 159 670.75 731.92 742.18 810.29 Total 159 670.75 731.92 742.18 810.29 42 Rural Development Non-Development 1094 5081.26 5295.97 5397.82 5888.11 Total 1094 5081.26 5295.97 5397.82 5888.11 43 Social Security and Welfare. CPS/CSS etc. 8590 6409.28 6872.66 7714.37 6970.24 Non-Development 180 1288.44 1399.04 1401.28 1402.91 Total 8770 7697.72 8271.70 9115.65 8373.15 44 Evaluation Non-Development 130 643.25 668.97 849.74 976.91 Total 130 643.25 668.97 849.74 976.91 45 Co-operation. Non-Development 340 1583.97 1643.50 1694.65 1869.96 Total 340 1583.97 1643.50 1694.65 1869.96 46 Statistics. Non-Development 687 3298.83 3630.47 3637.13 3964.79 Total 687 3298.83 3630.47 3637.13 3964.79 47 Legal Meterology and Consumer Protection. Non-Development 180 765.14 765.14 819.03 872.55 Total 180 765.14 765.14 819.03 872.55 48 Agriculture. CPS/CSS etc. 7 46.00 52.00 Non-Development 1466 7599.16 8126.41 7526.41 8178.77 Total 1466 7599.16 8126.41 7526.41 8178.77 49 Soil and Water Conservation. Non-Development 853 4088.50 4119.27 4286.32 4705.96 Total 853 4088.50 4119.27 4286.32 4705.96 50 Animal Husbandry and Dairy Development. Non-Development 1633 8282.43 8856.94 8589.80 8786.79 Total 1633 8282.43 8856.94 8589.80 8786.79 51 Fisheries. Non-Development 343 1752.69 1827.69 1827.69 1989.78 Total 343 1752.69 1827.69 1827.69 1989.78 18 ( R in Lakh ) Actuals B E R E B E No. of Employees Demand No. & Description in the 2018-19 2019-20 2019-20 2020-21 Current Year

52 Forest Ecology, Environment and Wildlife. Non-Development 1636 7197.46 7975.50 7975.50 8545.94 Total 1636 7197.46 7975.50 7975.50 8545.94 53 Industries. Non-Development 916 4152.41 4213.22 4228.95 4648.73 Total 916 4152.41 4213.22 4228.95 4648.73 54 Mineral Development. Non-Development 435 2194.24 2667.66 2438.09 2671.17 Total 435 2194.24 2667.66 2438.09 2671.17 55 Power Non-Development 2686 13799.33 14556.70 13486.50 14061.36 Total 2686 13799.33 14556.70 13486.50 14061.36 56 Road Transport. Non-Development 1232 5021.81 5345.16 5225.08 5614.36 Total 1232 5021.81 5345.16 5225.08 5614.36 58 Roads and Bridges. Non-Development 5937 28199.09 30823.56 28015.33 29151.54 Total 5937 28199.09 30823.56 28015.33 29151.54 59 Irrigation and Flood Control. CPS/CSS etc. 32.56 Non-Development 588 2901.91 3812.48 3295.72 3615.98 Total 588 2901.91 3812.48 3295.72 3615.98 60 Water Supply Non-Development 1706 9344.03 9772.55 8542.33 9298.56 Total 1706 9344.03 9772.55 8542.33 9298.56 62 Civil Administration Works. Non-Development 60 373.85 478.91 295.18 300.51 Total 60 373.85 478.91 295.18 300.51 63 Science, Technology, Ecology and Environment. Non-Development 46 197.76 212.45 213.29 214.79 Total 46 197.76 212.45 213.29 214.79 64 Housing. Non-Development 2759 12534.22 13352.97 11873.77 12945.48 Total 2759 12534.22 13352.97 11873.77 12945.48 65 SCERT. CPS/CSS etc. 281 1879.67 2155.21 2017.47 2286.29 Non-Development 115 737.22 786.64 825.08 899.16 Total 396 2616.89 2941.85 2842.55 3185.45 66 Sericulture. Non-Development 578 1395.28 1494.28 1544.00 1609.92 Total 578 1395.28 1494.28 1544.00 1609.92 67 Home Guards. Non-Development 1207 3154.76 3297.80 3327.44 3419.79 Total 1207 3154.76 3297.80 3327.44 3419.79 68 Police Engineering Project. Non-Development 317 1710.83 1780.24 1683.40 1683.44 Total 317 1710.83 1780.24 1683.40 1683.44 69 Fire Services. Non-Development 762 2525.10 2654.32 2832.58 2834.08 Total 762 2525.10 2654.32 2832.58 2834.08 19 ( R in Lakh ) Actuals B E R E B E No. of Employees Demand No. & Description in the 2018-19 2019-20 2019-20 2020-21 Current Year

70 Horticulture. Non-Development 478 1723.11 1746.59 1872.56 2018.71 Total 478 1723.11 1746.59 1872.56 2018.71 72 Land Resources Development Non-Development 215 718.94 809.88 818.31 834.36 Total 215 718.94 809.88 818.31 834.36 73 State Institute of Rural Development Non-Development 99 321.04 361.87 372.16 367.24 Total 99 321.04 361.87 372.16 367.24 74 Mechanical Engineering. Non-Development 896 4212.04 4345.39 4286.01 4577.66 Total 896 4212.04 4345.39 4286.01 4577.66 76 Women Welfare Non-Development 125 401.03 493.62 836.07 893.87 Total 125 401.03 493.62 836.07 893.87 77 Development of Under Developed Areas Non-Development 125 451.31 484.93 498.80 560.56 Total 125 451.31 484.93 498.80 560.56 78 Technical Education Non-Development 304 1422.61 1691.60 1751.32 1934.61 Total: 304 1422.61 1691.60 1751.32 1934.61 79 Border Affairs Non-Development 22 120.86 132.94 133.41 128.67 Total: 22 120.86 132.94 133.41 128.67 80 Nagaland Information Commission Non-Development 25 136.23 184.18 205.47 223.39 Total: 25 136.23 184.18 205.47 223.39 81 Information Technology and Communication Non-Development 41 165.51 187.67 257.74 262.17 Total: 41 165.51 187.67 257.74 262.17 82 New and Renewable Energy Non-Development 78 422.73 481.80 485.31 502.76 Total: 78 422.73 481.80 485.31 502.76 TOTAL : CPS/CSS Etc. 14220 19963.71 32647.09 33511.06 35030.99 TOTAL : NON- PLAN 113669 484212.93 540673.03 515630.58 554166.11 GRAND TOTAL : 127889 504176.64 573320.12 549141.64 589197.10 20 FORM D - 9 ( See Rule - 6 ) PART - II Employees in PSUs (Rupees in Lakh) No. of Name of the Grant -in Aid towards PSU Employees Sl. Controlling Actuals B E R E B E Name of the PSUs in the No Administrative Current Department 2018-19 2019-20 2019-20 2020-21 Year Development Authority of Urban 1 130 458.19 220.00 523.72 220.00 Nagaland Development Geology & 2 NSMDC Ltd. 203 820.26 423.50 828.50 487.03 Mining Nagaland Industrial Raw 3 Industries 32 200.00 132.00 214.12 151.80 Materials Corporation Ltd.

4 NIDC Ltd. Industries 80 80.00 80.00 80.00 80.00

5 NKVIB Ltd. Industries 195 1632.00 847.00 1596.78 974.00

6 NHHDC Ltd. Industries 151 991.66 550.00 973.65 632.00

7 NMBC Industries 5 3.00 3.00 3.00 3.00

8 Nagaland Hotel Limited Industries 156 223.26 137.50 259.60 158.00

9 NFP Industries 15.00 15.00 15.00 15.00

10 NMTTC Industries 25.00 25.00 25.00 28.00

11 NSCB Ltd. Co-operation 241 0.00 0.00 0.00 0.00

12 MARCOFED & others . Co-operation 33 0.00 150.00 170.00 150.00

Information & 13 NSeGS 34 58.00 28.60 90.00 28.60 Tecnology Nagaland Pollution Control 14 Forest 25 130.52 91.23 178.90 110.00 Board Nagaland State Biodiversity 15 Forest 2 25.22 14.00 84.00 22.00 Board Total : 1287 4662.11 2716.83 5042.27 3059.43 21

FORM D - 9 ( See Rule - 6 ) PART - II Employees in Aided Institutions (Rs. in lakh) Name of the No. of Salary Expenditure Sl. Name of the Aided controlling Employees Actual Actual B.E R.E. B.E No. Institution administrative as on Department 31.03.2018 2017-18 2018-19 2019-20 2019-20 2020-21 1 2 3 4 5 6 7 8 9 A SECULAR COLLEGE Higher 1 Baptist College, Kohima 43 118.70 130.70 126.83 123.98 123.98 Educaton Mokokchung Law College, 2 - do - 11 51.12 5.58 6.06 0.00 0.00 Mokokchung

3 City Law College, Dimapur - do - 11 14.55 11.82 13.62 13.71 13.72

Bailey Baptist College, 4 - do - 27 51.22 54.95 56.06 60.57 60.57 Wokha Pranabananda Women’s 5 - do - 52 0.00 117.28 121.26 132.89 132.90 College, Dimapur Patkai Christian College, 6 - do - 200 0.00 480.85 429.43 565.40 565.40 Chumukedima Mountain View Christian 7 - do - 17 15.16 18.96 20.83 0.00 18.96 College, Kohima S.D. Jain Girls College, 8 - do - 43 82.65 84.13 84.13 99.43 99.43 Dimapur

9 Tetso College, Dimapur - do - 65 97.79 122.02 171.34 195.26 195.26 People’s College, 10 - do - 19 50.86 57.61 38.63 35.88 35.88 Mokokchung Public College of 11 - do - 24 73.77 85.60 94.45 66.44 66.44 Commerce, Dimapur St. Joseph’s College, 12 - do - 158 233.11 284.07 326.68 367.56 367.56 Jakhama City College of Arts & 13 - do - 36 0.00 52.96 54.30 44.31 44.31 Commerce, Dimapur Capital College of Higher 14 - do - 23 0.00 0.00 41.75 41.53 41.54 Education, Kohima

15 Oriental College, Kohima - do - 41 72.36 72.32 72.32 96.91 96.91

Immanuel College, 16 - do - 45 81.94 83.55 86.27 98.09 98.09 Dimapur Japfü Christian College, 17 - do - 40 116.76 43.40 150.75 154.04 154.04 Kigwema

18 Alder College, Kohima - do - 35 89.24 87.32 87.32 91.59 91.59

Loyem Memorial College, 19 - do - 21 12.43 13.52 19.63 19.63 19.63 Tuensang 22

(Rs. in lakh) Name of the No. of Salary Expenditure Sl. Name of the Aided controlling Employees Actual Actual B.E R.E. B.E No. Institution administrative as on Department 31.03.2018 2017-18 2018-19 2019-20 2019-20 2020-21 1 2 3 4 5 6 7 8 9 Mount Olive College, Higher 20 37 698.28 81.43 87.51 103.06 103.06 Kohima Educaton Salesian College of Higher 21 - do - 25 40.02 45.48 49.41 54.64 54.64 Education, Dimapur Bosco College of 22 Teacher’s Education, - do - 23 37.05 77.71 58.75 58.75 58.75 Dimapur Sakus Mission College, 23 - do - 48 96.72 106.43 107.39 128.95 128.95 Dimapur Eastern Christian College, 24 - do - 45 89.91 86.72 96.15 93.56 93.56 Dimapur Salt Christian College, 25 - do - 11 25.64 18.77 24.20 26.70 26.70 Dimapur Youth Life Moulding 26 Institute of Technology & - do - 8 105.12 0.00 0.00 0.00 0.00 Management, Dimapur Sazolie College, Jotsoma, 27 - do - 45 81.59 83.70 82.73 87.59 87.59 Kohima Tuli College, Tuli, 28 - do - 17 17.96 15.91 29.02 27.39 27.39 Mokokchung 29 Modern College, Kohima - do - 38 86.76 91.34 87.76 90.95 90.95 Kohima Law College, 30 - do - 11 11.14 20.86 22.66 23.28 23.28 Kohima Asian Institute of Higher 31 - do - 15 31.55 0.00 0.00 0.00 0.00 Education & Research 32 St. John College, Dimapur - do - 51 64.64 130.79 130.13 0.00 130.79 Salt Christian College of 33 Teacher Education, - do - 11 11.18 17.22 0.00 0.00 17.22 Dimapur Model Christian College, 34 - do - 46 46.86 83.51 104.46 101.74 101.74 Kohima

35 St. Xavier College, Jaluke - do - 13 25.52 18.49 17.57 16.09 16.09 Unity College of Arts and 36 - do - 58 54.98 117.74 140.02 162.23 162.23 Commerce, Dimapur 37 Kros College, Kohima - do - 42 28.62 54.82 56.07 70.15 70.15 Mount Mary College, 38 - do - 30 38.52 66.47 79.39 61.50 61.50 Chumukedima Modern Institute of 39 Teacher Education, - do - 12 25.46 60.53 40.85 31.37 31.37 Kohima St. Paul Institute of 40 Teacher Education, - do - 11 14.46 18.50 18.37 18.37 18.37 Ph 23

42 J.N. Aier College, Dimapur - do - 22 2.26 32.48 37.16 36.00 36.00

Unity College of Teacher 43 - do - 20 0.00 30.23 53.70 51.54 51.54 Education, Dimapur Ura College of Teacher 44 - do - 12 0.00 0.00 36.80 0.00 0.00 Education, Kohima North East Institute of Social Science & 45 - do - 12 0.00 28.74 28.74 22.44 22.44 Research (NEISCR),Dimapur Cornerstone College, 46 - do - 25 0.00 36.50 40.56 40.56 40.56 Dimapur Sazolie College of Teacher 47 Education, Jotsoma, - do - 13 0.00 37.31 34.20 33.74 33.74 Kohima

48 MGM College, Dimapur - do - 20 0.00 0.00 31.36 27.82 27.82

Don Bosco College, 49 - do - 22 0.00 32.99 40.38 57.32 57.32 Kohima Yemhi Memorial College, 50 - do - 27 0.00 31.92 33.90 48.87 48.87 Dimapur Mount Mary College B. Ed. 51 - do - 22 0.00 0.00 51.36 53.97 53.97 Dimapur Jubilee Memorial College, 52 -do- 18 0.00 0.00 0.00 46.42 46.42 Mokokchung Shamator College, 53 -do- 08 0.00 0.00 0.00 12.71 12.71 Tuensang Total : A 1766 2812.53 3259.46 3649.57 3821.04 3988.01 THEOLOGICAL B COLLEGE Clark Theology College, Higher 1 26 106.67 106.75 112.16 90.54 90.54 Mokokchung Educaton Trinity Theological College, 2 - do - 35 61.56 64.83 62.68 75.22 75.22 Dimapur Kohima Bible College, 3 - do - 17 28.79 29.72 29.23 29.23 29.23 Kohima Eastern Bible College, 4 - do - 28 19.89 23.14 23.16 37.21 37.21 Dimapur Anderson Theology 5 - do - 16 17.24 20.22 19.96 15.20 15.20 College, Zunheboto 24

United College of Theology 12 - do - 19 18.11 18.54 18.87 28.99 28.99 and Missions, Dimapur

Christ for the Nation Bible 13 - do - 12 9.98 9.98 9.50 10.17 10.17 College, Kohima 14 Agape College, Dimapur - do - 14 11.63 12.64 12.20 13.00 13.00 Baptist Theological 15 - do - 17 61.20 60.94 65.66 58.20 58.20 College, Pfutsero Withee Bible College, 16 - do - 19 13.68 14.34 17.04 17.22 17.22 Dimapur Oriental Theological 17 - do - 11 15.39 12.65 12.65 20.13 20.13 College, Tuensang Oriental Theological 18 - do - 18 48.60 48.60 14.17 78.87 78.87 Seminary, Dimapur Faith Theological 19 - do - 18 21.00 22.68 23.82 26.52 26.52 Seminary, Kohima 20 Logos College, Dimapur - do - 15 12.84 12.84 10.80 13.08 13.08 Nagaland Baptist College, 21 - do - 17 13.08 15.54 12.36 13.44 13.44 Dimapur Nito Theological College, 22 - do - 19 17.12 0.00 28.28 28.92 28.92 Zunheboto Mount. Terogvu 23 Theological College, - do - 11 22.55 22.62 23.92 24.04 24.04 Tseminyu Faith Theological College, 24 -do- 13 9.54 9.48 10.02 9.48 9.48 Dimapur Witter Bible College, 25 - do - 17 28.76 33.29 33.88 39.19 39.19 Wokha 25