Tax Revenue of Zila Panchayats in Uttar Pradesh

Abstract

In three tires system of the Panchayati Raj Institutions Zila Panchayat is a biggest link which works as an arbitral between Panchayats and State Government. After 73rd amendment to the Indian constitution, responsibilities and powers has been increased as well as expenditure of the Zila Panchayats also increased. But mobilization of own revenue by the Zila Panchayats are very poor. At the present Zila Panchayats of Uttar Pradesh are imposing only Tax ‘Circumstances and Property Tax’. Total 75 Zila Panchayats in Uttar Pradesh at the present, only 60 Zila Panchayats are imposing this tax and remaining 15 Zila Panchayats do not levy it. But levying and collection of this tax is not proper. Enough effort for collection and levying of the tax has not been made by Zila Panchayats so per capita revenue from tax in most of Zila Panchayats is very low. Many other reasons are also responsible for low revenue from the tax. This Paper is a modest attempt to analyse possibilities to increase revenue from circumstances and property tax which is being levied by Zila Panchayats of Uttar. For analysis secondary source of data will used along with many others available source of data on Zila Panchayat like acts, reports of state finance commission, articles, books, research papers, websites, etc and data also collected from Monitoring Cell, Department of panchayati Raj, Lucknow.