Saturday, 20 December 2014

Wish you all a very Happy new year-2015

Constitution 122nd Bill for GST- A new Article inserted in constitution 246A

Salient features of Constiution(122nd Amendment) Bill: GST

Salient features of Constiution(122nd Amendment) Bill: GST

On 19th Dec'14, Hon'ble Union Finance Minister, Shri. Arun Jaitley presented Constitution (122nd Amendment) Bill, 2014 which focused on the introduction of GST in Indian economy. The following is the gist of amendments proposed by this bill: 
1.                               Insertion of new article 246A to confer simultaneous power to Union and State legislatures to legislate on GST. 
2.                               To do away with the concept of ‘declared goods of special importance’ under the Constitution. 
3.                               Central taxes like Central Excise Duty, Additional Excise Duties, Service Tax, Additional Customs Duty (CVD) and Special Additional Duty of Customs (SAD), etc. will be subsumed in GST. 
4.                               At the State level, taxes like VAT/Sales Tax, Central Sales Tax, Entertainment Tax, Octroi and Entry Tax, Purchase Tax and Luxury Tax, etc. would be subsumed in GST. 
5.                               All goods and services, except alcoholic liquor for human consumption, will be brought under the purview of GST, though it has also been provided that petroleum and petroleum products shall not be subject to the levy of GST till notified at a future date on the recommendation of the GST Council. The present taxes levied by the States and the Centre on petroleum and petroleum products, i.e., Sales Tax/VAT, CST and Excise duty only, will continue to be levied in the interim period. 
6.                               Both Centre and States will simultaneously levy GST across the value chain. Centre would levy and collect Central Goods and Services Tax (CGST), and States would levy and collect the State Goods and Services Tax (SGST) on all transactions within a State. 
7.                               The Centre would levy and collect the Integrated Goods and Services Tax (IGST) on all inter-State supply of goods and services. There will be seamless flow of input tax credit from one State to another. Proceeds of IGST will be apportioned among the States. 
8.                               GST will be a destination-based tax. All SGST on the final product will ordinarily accrue to the consuming State. 

9.                               Levy of non-vat able additional tax up to 1% on supply of goods in the course of inter-State trade or commerce. For a period not exceeding 2 years. This tax will be for a period not exceeding 2 years, or further such period as recommended by the GST Council. This additional tax on supply of goods shall be assigned to the States from where such supplies originate. 

Wednesday, 30 April 2014

filing of Compounded option last date extended upto 31st May 2014

As per the KVATIS flash news 

The last date for filing of Compounded option under KGST Act, KVAT Act and Luxury Tax Act for the year 2014-15 is extended upto 31st May 2014.

Digitally signed downloaded Form No.15 Delivery Note – Instruction issued In CIRCULAR No.08 / 2014

"In the meeting convened by the Hon’ble Minister for Finance on 22-04-2014 to review the collection for the financial year 2013-14 it was decided to make the use of online Delivery Note mandatory for all commodities other than rubber and cement."

For more details click on the Link

Saturday, 1 February 2014

Kerala Budget speech In English 2014-15

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Page No.
PREAMBLE                                                                             1
PRIORITY PROGRAMMES                                                      3
Agriculture                                                                       21
Soil and Water Conservation                                                22
Animal Husbandry                                                              22
Dairy Development                                                            23
Development of Fisheries Sector and                                    23
Welfare of Fishermen
Forest & Wildlife                                                              24
Rural Development                                                            24
Revenue                                                                           25
Panchayat                                                                         25
Legal Metrology                                                                26
Urban Development                                                           26
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Co-operation                                                                    26
Water Resources                                                               27
Water Supply & Sewerage                                                   28
Power                                                                              29
Industries                                                                         30
Information Technology                                                      33
Ports                                                                               35
Public Works                                                                    36
Transport                                                                          37
K.S.R.T.C                                                                         38
Tourism                                                                           39
Science, Technology, Environment                                       40
Education                                                                         41
Art & Culture                                                                    45
Museum – Zoo                                                                  49
Health & Family Welfare                                                    49
Housing                                                                           52
Information & Public Relations                                            53
Labour& Rehabilitation                                                      54
Scheduled Caste &Scheduled Tribe                                       55
Other Backward Classes                                                      57
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Minority Welfare
Welfare of Forward Classes
Home – Judiciary
Social Justice – Security
Sports & Youth Welfare
General Administration
Food & Civil Supplies
Sainik Welfare
Welfare of Non Resident Keralites
RESOURCE MOBILIZATION                                                    67
CONCLUSION                                                                         106
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1.    I am presenting the States Budget for 2014-15 before this august house.
2.    We are now entering the 3rd year of the 12th Five Year Plan. While considering the budget proposals we need to recognize that since 2011-12, growth in the national economy has been declining, with an accompanying decline in revenue mobilization. At the same time, inflation has been high at an average level of 10%; the steady increase in prices of essential commodities due to inflation has been a major problem during the last two years.
3.    But I am happy to point out that Kerala has fared better. During the 11th Plan our growth rate was 8%. During the present Plan period also we have maintained this rate of growth and during the current year the expected growth is 8.58%. Our per capita income has improved from ? 59052 during 2011-12 to?63491 during 2012-13.
4.    However, our revenues have been declining due to the overall lack of growth in the economy. The growth in revenue is only about 11%, whereas the States expenditure has increased by about 20% due to the various development initiatives and welfare measures. Due to the same reason, our budget deficits have also been increasing.   Our share of central taxes has also started declining
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significantly. We therefore need to take stock of the fiscal situation and bring in appropriate corrective measures.
5.                                  High rate of inflation has resulted in increase of expenditure under social sector. Similarly economic recession has caused reduction of growth of revenue. In the context it has become impractical to achieve the targets stipulated in the Kerala Fiscal Responsibility Act. In the memorandum submitted before the 14th Finance Commission, the State has demanded to refix the economic indicators with respect to deficit, taking in to account of these realities. In the memorandum,     the state has also strongly demanded to increase the central share of taxes to the state from the existing 32% to 50% and to formulate more scientific criteria for the share of taxes among the states.
6.                                  The lack of growth in the economy has adversely affected employment opportunities and income generation in the unorganized sector, which accounts for more than 77% of employment. We need to formulate policies and schemes that will stimulate growth and generate employment to rejuvenate the States economy.     While doing so, we also need to focus on our core sectors such as agriculture, tourism, animal husbandry, milk production, fisheries, industries, rural development and information technology. We also need to create an environment that encourages entrepreneurship and innovation.
7.                                  The outlay for the annual plan 2014-15 is ` 20,000 crore, which represents an increase of 17.65% over the current year's plan outlay.
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31% of the plan outlay is earmarked for Social and Community Services. There is an increase of 27% in the outlay for Rural Development, 17% for Industries and 16% each for Agriculture and Health. A substantially higher provision of `1225 crore has been made for the mega projects in the Infrastructure Sector.
8.         I may inform the august house that the present Annual plan outlay
is subject to approval of the Planning Commission. The Planning
Commission recently decided to restructure the Centrally Sponsored
Schemes by routing the Central Assistance for such schemes
through the State budgets. The plan outlay may undergo some
changes, subject to final decision on the suggestions now under
consideration of the Central Government.
9.         Income Guarantee   and Price Fixation Right to Farmers.
I have great pleasure in announcing a prestigious Income Guarantee Insurance Scheme for farmers, which is first of its kind in India, in which 90% of the premium amount will be borne by Government. While manufacturers in industrial sector and service providers in service sector enjoy the right to fix the price of their products and services, the farmers coming under the primary sector are unable to fix the price of their products. Agriculture production sector can be revitalisedonly if we create an environment which ensures that farmers are getting fair returns against the actual cost of production. Considering this, an Income Guarantee Scheme will be introduced
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for small and micro level farmers having land area upto 2 hectare. For this purpose, Government will formulate a broad project in consultation with Insurance Companies for insuring 25 major crops. Under the scheme 90% of the insurance premium will be borne by Government and 10% by the beneficiaries. It is expected that this programme will reduce anxiety and boost up confidence among farmers. An amount of ` 50 crore is earmarked for this.
10.       Health    Insurance    to    farmers    having    land    area    below    two
Governmenthave already provided free Health Insurance to people who are in the BPL category. Government now proposes to extend this benefit to all small scale farmers of the State. A comprehensive Health Insurance Scheme covering all farmers who possess agricultural land of area below 2 hectares will be launched. Government will bear 50% of the premium amount. An amount of ` 50 croreis provided for this scheme. This will be implemented through the Insurance Department of the State Government.
11.       Laptop to Girl Students
Government is committed to the welfare and educational development of girl students. We aim to ensure that educational avenues shall not be denied to any student owing to financial distress. Steps have been taken to provide scholarships and facilitate educational loan from banks. Government now proposes to give free     laptops  to  all  girl  students,  who  have  obtained  admission  to
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professional courses, belonging to BPL families or families having agricultural land less than 2 hectares or small scale farmers having less than 2 ½ hectares of paddy farm. This scheme will be implemented by the Information Technology department. An amount of `10 crore is earmarked for this.
12.     Agri Card
The agricultural sector needs special packages comprising of financial support including loans, technical support and market support for its rejuvenation. In the present situation, a number of hurdles have to be crossed for assessing to such assistances. To address this issue, Government proposes to issue Agri Cards to 18.77 lakh registered farmers. New registration will also be allowed for those who have not registered so far. All the basic information relating to farmers will be included in this Card. Farmers can avail the following facilities using the AgriCard.
(a)    All      concessions,      loans,      and      other      assistance      under
Government schemes available for farmers.
(b)         Agricultural   loans   with   interest   rate   of   4.1%   from   banks (crop loan)
(c)         Medium   term   and   long   term   loans   with   7%   interest  rate. State Government will provide 50% interest subsidy to this.
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13.      Kerala to be transformed into a High-Tech Agricultural State
Though agriculture is the main livelihood of majority of the people, its contribution to states economy has been decreasing gradually for the last few years. During the last five years, the cost of fertilizers, agricultural equipments, wages to labourershave almost doubled. But Agriculture production and price of agricultural products have not increased commensurately. Moreover, the climatic changes and lack of support from financial institutions, forced the farmers to leave this sector. In Kerala, 96% of the farmers are cultivating in small holdings of land having area less than one hectare. Issues can be solved only through ensure increased production using modern agricultural technologies. In my previous budgets I announced a few schemes to promote high-tech agriculture, which needs to be extended further. A leap in the agricultural sector can be achieved only by making available the benefits of advanced technologies to all farmers. With this aim, I announce a scheme for converting Kerala as a high-tech agricultural State by providing sufficient support for training and extension of high tech farming methods.
Under this scheme, Master High-tech Agricultural Trainers training will be provided at state level to selected Agriculture graduates and Botany graduates, by utilizing the services of the experts in national level institutions including the Swaminathan Foundation and with the service of such trainers, district level training will be given thereby assuring availability of two to four trainers in each local body. Subsequently free training will be given
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to all farmers in the State who are interested in high- tech farming with the help of local self government institutions, KrishiBhavans, financial institutions including co-operative banks and rural development offices. Certificates will be issued to farmers who successfully complete the training. Interest free advance upto 5 lakh basedon the project proposal with support of financial institutions will be provided to such trained farmers to undertake high-tech farming. This benefit interest subsidi will be available to those who make prompt repayment of loans.
In my previous budgets, I have announced schemes for starting
poly houses and rice bio-parks to encourage high-tech farming. A
minimum of 5 poly houses to be started under each KrishiBhavan
and a system will be put in place to ensure its successful
functioning. The agricultural produces from poly houses will be
     through     the     State     Horticulture     Corporation.
KrishiBhavanswill provide required training, estimates for
construction and management of Green Houses to selected farmers /
         Following     benefits    will     be     given     to
persons/institutions, who setup poly houses.
(a)          Loan to the extent of.90%of   polyhouses.
(b)         Subsidy      of     25%     of     estimate     amount      to farmers/institutions, who make prompt repayment.
(c)         Free electricity
(d)         Building Tax relaxation
(e)   All     financial     assistance     from     the     Central/State/Local
Governments through Agri Cards
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An amount of ` 200 crorewill be earmarked for this. The project will be made operative after selecting the beneficiaries through a special mission (Agri Mission).
14.       Interest free Loans up to ` 5 lakh to societies for marketing of
Agricultural products.
Along with increased agricultural production,better marketing facilities are also required for the development in Agricultural Sector. Despite the presence of many agencies, the marketing of agricultural produces is yet to gain strength. Taking cue from MILMA, an Agricultural Co-operative Society will be formedin each development block as a first phase to market agricultural produces benefitting farmers and consumers. Interest free loan upto` 5 lakh on personal surety of members, will be provided for three years to procure and market agricultural produces without loseof quality. Full interest subsidy will be given for prompt repayment. An amount of ` 10 crore is set apart for this..
15.       Loan take over consequent on   demise of head of the family
I hereby announce a family benefit scheme to help poor families, having agricultural land holdings of less than one hectare, which are in distress consequent on the death of head of the family. Government will take over 50% of the loan liability of the deceased individuals, who had availed loan up to ` 50,000 from Co-operative or Commercial Banks. The amount will be repaid to the bank by Government. An amount of `25 crore is earmarked for this purpose.
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16.      Encouragement to small Scale Food Processing Industries
Even though our food production does not meet the actual requirements, many quality products like Jack fruit, Mangoes, Tubers etc produced indigenously get wasted due to inadequate food processing systems causing national loss. If these food produces can be converted into value added products, this will help to attain food security and create more employment opportunities. In this context, I put forward a project for the processing of food products. Entrepreneurs who are interested in this project will be given special training and financial assistance under the SelfEntrepreneurship Development Mission. The project will be implemented with the assistance of Food Processing Mission, Government of India.
17.      Water Rich Kerala
Despite Kerala being a state with highest rainfall,due to our peculiar topography, separated by mountains, midland and coastal region, 96 % of rain water flows to the sea within hours. Due to this, the hill area as well as the coastal zone equally experience scarcity of water during non rainy seasons. More than half of the population of the State does not have accessto public water supply system. Water borne diseases and epidemics still create problems in the State. In order to resolve this issue, arrangements have to be made for natural and artificial collection of rain water. With the above objective, I am announcing a scheme to provide financial assistance  upto 50% of  the  project  cost  to  Local Self  Government
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Institutions and to individuals for constructing check dams over rivers, streams and canals. Project reports will be prepared by the Engineers of Local Self Government Institutions or by a panel of Technical Experts including Engineers.Local Self Government Institutions will have to prepare and forward the Project Reports within six months from the date of receipt of applications. Along with this, the project reports for constructing and rejuvenating rain pits for recharging adjoining well, and ponds for irrigation purposes will be prepared by Chief Engineers and got scrutinized by Kerala Water Authority. Financial assistance upto 50% of the project cost will be given to selected projects. In addition to this, technology for ensuring purity of water will be familiarised and steps taken for generation of awareness onhygenity and water borne diseases. An amount of ` 100 crore is provided for this.
18.     Special Incentives for Women Entrepreneurship Programmes
In continuation of the self entrepreneurshipprogramme announced in my previous budget, I announce another programme to enhance the employment prospects of women. Women entrepreneurs will be given special training to start such ventures under this programme. Entrepreneurship societies formed by girl students in colleges will be given 5% grace marks. Kudumbasree Mission will be the nodal agency for implementing the scheme. Benefits under the scheme will be available to the individuals/group institutions of women and selected entrepreneurs will be given free training and stipend. Financial assistance upto 80% of project cost will be arranged through    bank loans. This loan will have a moratorium period of six
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months and 75% interest subsidy will be given for prompt repayment. Apart from this, managerial subsidy at the rate of 2% will be given for investments made for the first 5 years. An amount of ` 10crore is earmarked for this.
Advertisement tariff at Government rate will be made applicable
for the advertisements of such venture through media. They will be
given 50% subsidy for stalls/advertisements in shopping festivals
organized by Government / Quasi Government Institutions.
Marketing of the products will be arranged through Government/
     Government     organisations     for     the     products     of
19.     Awareness and Diagnosis Camps for Cancer
Various studies show that the number of cancer patients in the state areon the increase. In order to prevent this most dreadly lifestyle disease and detect it at an early stage, awareness and diagnosis camps will be conducted with the help of employees of Health department, ASHA workers and Local Self Governments. Five doctors each including two lady doctors and staff nurses will be specially trained in each district and medical camps conducted in each panchayats. Expert treatment will be arranged to those who are detected with cancer in the next stage. In third stage continuous treatment and rehabilitation of such patients are planned . An amount of ` 10 crore is set apart for   this.
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20.      Award for talented Students
I propose to encourage entrepreneurship talents among students studying in high schools/ higher secondary schools with novel and practicable ideas/ inventions. Three awards will be given at district/state level each to those students who think beyond conventional curriculum topics and present novel ideas for setting up industries, making industrial inventions worth emulating and showing outstanding leadership in industrial sector. The amount of award will be `1 lakh, `75000/- and `50000/- at state level and ` 50000/-, ` 35000/- and `25000/- at district level. Apart from this grace marks will also be given @ 5% at state level and 3% at district level along with certificates. Individuals or groups with not more than 5 members formulating ideas /making inventions will be eligible for these awards. The project will be implemented through State Science and Technology Department.
21.      Young Talent Award
I am announcing a new scheme for nourishing the industrial talents among the students from degree to research level. As per this scheme, recognition/approval will be given to those who come up with innovative and practical ideas, inventions, industrial projects based on innovative ideas, which can be implemented in the Industrial Sector.
Cash award and certificate with grace mark will be given in the State  level  and  District  levels.  Awards  of  `   3  lakh,  `   2  lakh  and
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` 1 lakh along with certificates and 5% grace marks will be given for those who secure first, second and third places respectively at State level. In the district level, the cash prices will be ` 1 lakh, ` 75000/- and`50000/- respectively with certificates and 3% grace marks. Individuals as well as groups consisting of 5 students with innovative contributions will be eligible for recognition. The Scheme will be implemented by the Science and Technology Department.
22.      Award for Agriculture based industries
For the promotion of agro-based industries, awards will be instituted for entrepreneurs /entities bringing in innovative ideas. Those who secure first, second and third prizes will be given ` 5 lakh, ` 3 lakh and ` 1 lakh respectively with citation. Apart from this, special incentives viz. 25% of the Electricity charges, 5 % interest subsidy on bank loans, 1% managerial subsidy on the total investments made for the industry will also be given to award winners during the award year.The Scheme will be implemented by the Science and Technology Department.
23.      Assistance to LSG institutions for starting Fish markets
With a lon coastal line of 630 kms, the Fisheries sector has a prominent role in the State's economy. Fishing is the livelihood of lakhs of families in our State and its contribution to food security is substantial. In all my budget presentations, I have given much emphasis     to     this     sector     and     have     introduced     various     welfare
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measures. It is essential that fish is made available to the consumers fresh and clean which will provide sufficient market for fish at reasonable price. In the above backdrop, Government proposed to provide assistance to local bodies having adequate land and space for the construction of fish markets at the rate of `4 lakh each to Corporations, ` 3 lakh each to Municipalities and ` 2 lakh each to Panchayaths. The project will be implemented through Matsyafed. An amount of ` 30 crore is set apart for this.
24.      Kerosene at subsidised rate to fishermen.
Kerosene will be distributed to the fishermen at subsidised rate . For this purpose, a project will be implemented through the Primary Fishermen Welfare Co-operative Societies. An amount of ` 100 crore is earmarked for this.
25.      Matching       Grant       to       Panchayats       who       give       priority       to
Agricultural development activities
The agriculture production of Kerala accounts for about just16% of
our actual requirement. The deficit of food products can be
overcome to a great extent by increasing the production of paddy as
well as tuber crops, fruits and vegetables. Local Self Government
Institutions have to take more initiatives for the agricultural
development through the production and distributionof high
yielding seed and seedlings, food processing, tissue culture etc. with
the     help     of     the     Agricultural     University.
           If     the     Local     Self
Government utilizes more than 15% of their total plan outlay for the
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agricultural development activities, they will be given matching grant equal to the amount spent on agriculturein excess of 15% of the plan outlay.   An amount of ` 25 crore is set apart for this.
26.      High yielding seed/plant production Centers.
The income of farmers can be augmented only by increasing the productivity of the farming sector. For this, high yield seed and seedlings are to be made available at low cost. With this objectives, at least one high yield seed/seedling production unit will be started in all Block Panchayaths. This scheme will be implemented though selected farmers with the help of Kudumbasree/Janasree/ Grihasree and Employment Guarantee Scheme. Seed/Plant production will be as per local requirements. The seed/plants so produced will be given to the needy farmers at subsidized rates with the help of Local Self Government Institutions. These nurseries will be supervised by the Committees formed under KrishiBhavan. An amount of ` 15 crorewill be set apart for this purpose.
27.      Value added products from Agricultural wastes
Conversion of Agricultural waste into value added products can in a big way help agriculture sector if nano- particles such as cellulose, Kitosinetc can be segregated from waste, using nano technology. Value added products used for packaging, purification of water, bio medical products can be manufactured utilizing these nano particles. An amount of ` 1 crore is earmarked for taking up such projects.
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28.      Vertical farming
Vertical farming ,whichcan generatean annual profit upto` 2 lakh per cent, will be promoted by integrating agriculture, fisheries and animal husbandry sectors. Farmers having limited land holdings can also make use of this project. Government will provide subsidy for vertical farming units having a land area of 10 cents or more.
29.      Procurement of agricultural produces by giving fair price
The crash in prices of agricultural produces is alarming..It has to be ensured that farmers get fair price commensurate with the production cost. Government will intervene in the market as and when the price of rubber falls inordinately. Similar steps will be taken in the case of other crops also.
30.      Protection from wild animals
People living adjacent to forest areas faces serious threats on their life from the attack of wild animals. I believe urgent steps need be taken to protect the life of such people. This threat can be avoided to a certain extent by constructing walls and electric fencing. Government proposes to implement this scheme with the support of both Forest Department and Panchayat level working groups. An amount of ` 10 crore is additionally earmarked for this scheme.
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31.      Global Agri Meet
In order to attract investments in Agricultural food processing, Government proposes to conduct a Global Agri Meet at Kochi in association with Confederation of Indian Industry and countries such as Srilanka, Thailand, Vietnam, Netherlands and Israel. An amount ` 25 lakh is set apart for this.
32.      Development of Kerala Brand Products
It is proposed to introduce a new brand in the market „Made in Kerala-Safe to Eat in the model of Kerala tourism, in collaboration with CII to fetch premium price to Keralas indigenous products.
33.      Utilizing    National/International    Market    Potential    for    Kerala
Government will develop centresof excellence for development of horticulture, floriculture, dairying and piggery in association with Central Government and the Government of Netherlands.
A broad project will be launched for marketing coconut, pineapple, banana and other fruits in Indian cities in association with Railways, and in Middle East Countries including UAE, with the help of shipping companies.
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34.      Nano Technology
Nano technology is a new sector that is going to exert tremendous influence in the future development of mankind. In order to co-ordinate the research activities in the field and to facilitate exchange of ideas among researchers of different Universities, a Convergence Academia Centre will be established under the Nano Technology Centre in the Mahatma Gandhi University. An amount of ` 1 crore is set apart for this.
35.      Protection to Orphan children
Government proposes to take over the liabilities of educational expenses upto higher secondary level of all orphan children below ten years of age.
36.      Special assistance to the bed ridden patients
The Government will provide financial assistance upto a maximum of `1000 per month to the critically ill and bed ridden patients of families with annual income not exceeding `1 lakh.
37.      International Media Education Centre and News Archives
An amount of ` 5 lakh is earmarked for the establishment of an International Media Education Centre and Mass News Archives at Press Club, Trivandrum.
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38.     Projects for increasing employment opportunities and economic
The income and opportunities in the traditional labour sectors like agriculture, animal husbandry, diary, fisheries etc have come down to a great extend as a result of the current economic slowdown. A new programme will be launched for rejuvenating these sectors, under which appropriate interest subsidy will be provided to small farmers, manufacturers and those involved in fishing, for the loans availed by them from Banks including Co-operative Banks . This benefit will be available to those who are promptly repaying the loans. I hope that such an initiative will stimulate development and growth of these sectors. An allocation of ` 10crorewill be made for this purpose.
A number of e-governance programmes have been initiated by Government through the State IT Mission. About 500 services in Government departments and agencies can now be accessed through designated web portals and Akshaya Centers. It is proposed to make available 400 more services through the electronic mode during the next year. In addition to this, action is underway to introduce e-file system in Government offices, which will improve efficiency and transparency in Governance. Government intends to equip the existing Akshaya Centers with additional facilities and institute new AkshayaCentres for facilitating this transformation. This could generate about 10000 new employment opportunities in the State. An allocation of`5 crore will be made for the implementation of this scheme.
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More than 2 lakh small scale industrial units are there in our state
now and new units start at an average rate of 15 % every year. The
growth of this sector is of vital importance for State's economic
growth and for the creation of employment. With a view to
simplifying the procedural formalities for starting new small scale
industrial units, Government will introduce a system by which
necessary approval will be made available on the strength of self
     Existing     rules     will     be     amended     to     this     effect
The Tourism sector has an important role in the economy of the State. More than 1 crore tourists are visiting Kerala each year. As per the latest figures, this sector generates an income of over ` 20,000 crore and provides employment for about 10 lakh people. But the growth under the sector also stands affected owing to the economic slow down prevailing for the last some years. Adequate remedial measures are needed for promoting growth of this sector. The allocation for marketing activities of Tourism Department will be increased to ` 40 crore this year.
39.     Encouragement of Skill development
A new generation with skills and excellence has to come up now. We can achieve this target quickly if we can provide necessary facilities and encouragement of skill and excellence at school level itself. Government consider thatsuitable planning and budgeting are necessary for achieving such an aim. Hence an amount equivalent to 1% of the budget provision of each department will be earmarked
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for formulation and implementation of employment generating schemes to be evolved by the student and youth community.
40.      Award for skilled farmers
The farmers selected for excellence in the field of agriculture, at the state and the district levels, will be sanctioned a travel grant of ` 5 lakh and ` 2 lakh respectively for conducting international and national level study tours.
Various Departments
41.                          In order to uplift this sector, the production storage & distribution system will be streamlined. Agricultural Research Centres will also be strengthened through modern technologies which interalia helps the farmer to get a reasonable price for his commodity. An amount of ` 964.82crore is set apart during 2014-15 for the overall development of the agricultural sector.
42.                          An amount of ` 3.5 crore has been earmarked for converting the research centres at Kumakarom, Mannuthy, Vellayani, Pattambi and Ambalavayal into "Centres of excellence".
43.                          An amount of ` 1.61 crore is set apart for strengthening technological transfer through District KrishiVijnanaKendras.
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44.                          As a part of integrated services delivery Agriculture Malls will be set up with central assistance in selected locations, for which an amount of ` 5 crore has been provided.
45.                          A package for safe guarding the areca nut farmers of Kasargod district will be granted. An amount of `10 crore will be set apart for this.
46.       The need for conservation of soil and water have gained much
prominence owing to rapid changes in the landscapes due to the
increased human intervention. An amount of
` 73.25 crore is set
apart for this sector.
47.                          Total amount of ` 295.16 crore is set apart for addressing the various issues being faced by this sector.
48.                          The Foot and Mouth Disease is a serious threat now being faced by the State. An amount of ` 9.19 crore is set apart, for strengthening the State/Regional level disease investigation Laboratories and allied activitieswith Central assistance.
49.                          A new breeder farm under Kerala State Poultry Development Corporation will be established inKasargod. The outlay earmarked is ` 4 crore.
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50.                          In order to achieve self sufficiency in the production of milk, an increased outlay of 47 % is earmarked for this sector.
51.                          KunnukaraGramaPanchayath, Ernakulam will be declared as dairy village.
52.                          The outlay provided for fisheries sector and welfare of fishermen during 2014-15 is ` 177.40 crore, which is 12 % higher than the outlay during 2013-14.
53.                          It is proposed to establish Model Fish Farms and innovative acqua culture practices for increasing the inland fish production. An amount of ` 5 crore is set apart for this.
54.                          An amount of ` 1 crore will be provided for the start up activities of the establishment of fishing harbour at Parappanangadi.
55.                          Fisheries villages of Vizhinjam,Pulluvila will be included in the model fisheries village project.
56.                          A new scheme will be implemented for giving production bonus to the fishermen so as to make increase in production and there by increase their income. An amount of ` 2 crore will be provided for this.
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57.       An amount of ` 5 crore will be provided for replacing the old
machinery, in a phased manner, in the net manufacturing factory in
58.                             As the conservation of Forest is inevitable for the life of human being, Government is pledged to protect this sector. An amount of ` 150 crore is set apart for activities such as water conservation programmes, greening rain shadow regions, nature appreciation centres, establishment of model forest stations, engaging Scheduled Tribes youth as tourism guides etc.
59.                             An amount ` 10 crore has been provided for the development of Periyar Tiger Reserve and ParambikulamTiger Reserve based on ICT with the assistance of the Centre.
60.     An   of National Parks under Centrally Sponsored Schemes.
61.                  An outlay of ` 617.23 crore is set apart for the Rural Development sector during 2014-15.
62.                  It is intended to construct 1000 Km rural connectivity roads under PMGSY scheme. An outlay of ` 75 crore has been earmarked for meeting the extra financial burden due to tender excess under this scheme.
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63.    An outlay of ? 40 crore has been earmarked as state outlay for MGNREG scheme.
64.    As part of implementing the various schemes through LSGD, a sum of ? 28 crore to GramaPanchayats, ? 61.448 crore to Block Panchayats and ^ 9.18 crore to District Panchayats have been earmarked.
65.    An amount of ? 10 crore is set apart for "Zero landless Kerala Scheme".
66.    It is proposed to integrate the services of Revenue, Survey and Registration Departments relating to issuance of land records. This will be implemented as pilot project in one district during 2014-15, for which an outlay of ? 2 crore is provided.
67.    Intensive action programme will be implemented for providing „Pattayas to all the farmers settling in the hill areas having occupied land prior to 01-01-1977.
68.    Steps for constructing a new building for Pulikeezhu Block Panchayat in Thiruvalla will be takenup during this year.
69.    As part of the implementation of total e-literacy programme through the P.N. Panicker Foundation, each Panchayat will be permitted to utilize ? 2 lakh out of the Plan funds.
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70.       An amount of ` 5.78 crore is set apart for the construction of a seven
storied building at Thiruvananthapuram for the Legal Metrology
71.                             At present many migrant labourers, working in Kerala, have very limited facilities for their stay at night. Hence it is proposed to establish 5 night stay homes in urban areas for which a sum of ` 50 lakh has been provided.
72.                             An amount of ` 45 crore is set apart for Thiruvananthapuram, Kollam, Kochi, Thrissur and Kozhikkode Development Authorities.
73.                             An amount of ` 5 crore is provided as Share Capital Contribution of Government to the Kerala Urban & Rural Development Finance Corporation (KURDFC)
74.                             A sum of ` 20 lakh will be earmarked for the construction of Rajiv Gandhi Memorial Stadium in the land of 13 acres available in the Thirur Municipality.
75.       The total outlay provided for the co-operative Sector is ` 83.39 crore
for 2014-15. This is 11.19% higher than the   outlay for 2013-14.
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76.                             An amount of ` 3 crore has been provided for the construction of head quarters of the Co-operative Department with modern facilities and to bring all offices of the Co-operative Department situated  in Thiruvananthapuram district under one roof.
77.                             Thrivenimedical stores will be started at Kalamassery H.M.T. Junction, KadungalloorMuppathadam Junction and Kunnukara.
78.                             An amount of `2crore will be provided for the revival of Gandhigram Agro based Industrial Co-operative Society Limited, Kuravilangad.
79.                             The total outlay of ` 749.64 crore has been provided for Water Supply and flood control schemes. This outlay is 48.40% higher than the outlay for 2013-14.
80.                             An Irrigation Museum will be established in Thodupuzha.
81.                             'Rehabilitation of the flood affected poor people of Kuttanad scheme' will be considered for inclusion in the Kuttanad Package.
82.                             A dam will be constructed at Pattisseri to utilize the water available as per the award of the Kaveri Tribunal. An amount of ` 5 crore will be earmarked for the preliminary activities.
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83.                          Scarcity of drinking water is an acute problem being faced by the world. In this backdrop, an outlay of ` 774 crore has been provided for drinking water supply and sewerage schemes.
84.                          An amount of ` 60 crore has been provided for Rural drinking water supply schemes including water supply schemes at Kumarakom, Parassala, Cheekode in Kozhikode district, ErumeliPanchayat, Kilimanoor, Pazhayakunnummel and Madavoor Villages.
85.                          An amount of `4 crore is earmarked for Water Supply Schemes. This includes Water Supply Scheme to Kollam and augmentation of Water Supply Scheme to Kochi City. In order to protect Sasthamkottah lake water will be lifted from Kalladariver also for the drinking water supply to Kollam.
86.                          An amount of ` 10 crore will be provided for a comprehensive Water Supply Scheme to resolve the drinking water scarcity in Aruvikkara, Vellanadu, Uzhamalackal and Aryanadu Villages.
87.                          An amount of ` 2 crore will be provided for the renovation of "Kayannachira" to resolve the drinking water scarcity at 'KayannaPanchayat' in Kozhikode district.
88.                          An amount of ` 5 crore will be provided for the Water Supply Scheme of Tanur and allied Panchayaths,
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89.       An amount of ` 1 crore will be earmarked for changing the Muttada-
Kesavadasapuram, Uloor-Ambalamukku pipelines and also for
replacing the damaged pumps and motors
90.                             In Energy Sector, it is envisaged to implement various schemes to the tune of ` 1370.04 crore for this year.
91.                             An amount of ` 215.26 crore is earmarked for the Hydro Electric Projects implemented by KSEB. A provision of ` 10 crore is set apart for developing solar power projects to generate 60MW energy. An amount of ` 2 crore has been provided to gas based power projects. An amount of ` 5 crore each has been provided to enhance the capacity of Wind Power Projects to 100 MW and the Thermal Power Projects.
92.                             A provision of ` 32 crore has been earmarked for Dam Rehabilitation and Dam Safety Projects with the assistance of World Bank.
93.                             It is aimed to complete 22 new Substations and lines to strengthen the transmission works during 2014-15. An amount of ` 240 crore has been earmarked for this purpose.
94.                             An amount of ` 317 crore has been provided for power distribution activities during 2014-15.
95.                             For         the         implementation         of         “Rajiv          Gandhi GrammeenVidhyuthikaranYojana      (RGGVY)      Scheme"      aimed      at
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electrification of Rural BPL households, a provision of ` 26 crore has been set apart. An amount of ` 10 crore has been allocated as State share for the completion of the ongoing activities under this scheme.
96.     To give priority to the Energy Conservation activities, an amount of `
1.05 crore has been provided.
97.       The Department of Industries is implementing various activities by
giving more attention on revival and development of Village and
Small Scale industries. Village and Small Scale industries have a
significant role in the economic development of Kerala. More
emphasis should be given to attract appropriate investment for
industrial promotion and for infrastructure development. In 2014-15,
an amount of
` 639.40 crore has been provided which includes `
23.44 crore as One Time Additional Central Assistance, for
implementing various schemes focusing on the activities of
traditional small scale industries, handicrafts, industrial parks,
industrial investment promotion activities etc.
98.       Promoting green initiatives in the industry is the need of the hour.
Government will launch a major initiative to attract and channelize
substantive investments in green and clean industries into the State. It
is intended to make a policy change accordingly. As part of this,
Green Financing scheme will be introduced with a cost of
` 100
crore. An initial allocation of
` 10 crore is made to provide financing
for clean and green enterprises.
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99.                          An amount of ` 6.5 crore has been earmarked to set up an International Furniture Hub with Central assistance to provide infrastructure facilities of furniture manufacturing Units clustered around Ernakulam for National and Global market connectivity.
100.                  As part of the promotion of Young Entrepreneurs who come up with innovative ideas for setting up new enterprises, a start up assistance not exceeding ` 5 lakh for single project will be given. For this purpose, an amount of ` 5 crore has been earmarked.
101.                  As part of the scheme 'Start up subsidy' for creation of new employment opportunities', those enterprises that have provided new employment for at least 10 persons after 01.04.2013 and also those who are not eligible for any other subsidy or grant from Government or other Governmental agencies, shall be given a subsidy of ` 10,000/- per job slot. For this purpose, an amount of ` 2 crore has been earmarked.
102.                  For establishing Industrial Parks, an amount of ` 1 crore is earmarked as an initial provision for acquiring land and to meet the development costs.
103.                  Government propose to implement an 'Innovative Enterprises Promotion Programme in Handloom' to preserve the traditional heritage and attracting new entrepreneurs to set up Handloom Units. For this purpose, an amount of ` 1.5 crore has been provided, out of which ` 50 lakh is earmarked for providing margin money to set up such units.
104.                  A special package will be sanctioned to grant higher rate of production incentive   to   the   weavers   in   the   handloom   sector   and   to   attract   more
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entrepreneurs to the production and marketing field of handloom.
Margin money will be given to primary handloom co-operative societies
towards working capital assistance. An amount of `10 crore will be
              for       these       schemes.       An       amount       of
` 7 crore will be specially provided for clearing the handloom rebate.
105.                  An amount of ` 1 crore will be provided to Hantex towards State share as part of the centrally assisted scheme of "Revival, Reforms and Restructuring".
106.                  The scheme for increasing productivity of Power looms will be strengthened. An amount of ` 50 lakh will be set apart for this.
107.                  An amount of `8.98crore is set apart for spinning mills towards the modernization.
108.                  Share capital to the tune of ` 28crore and ` 18crore will be sanctioned to Kerala Cashew Development corporation and Capex respectively for providing more labour days to the cashew sector workers.
109.                  As part of the schemes to provide more income to the experienced workers in the Handicraft sector ` 2 crore each will be granted to Primary corporative societies, Surabhi and Handicraft Development Corporation.
110.                  A modern castic soda plant will be set up in the Travancore – Cochin Chemicals Limited. An amount of ` 10 crore is set apart from the lumpsum provision for the rejuvenation and revival of PSU's.
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111.                     An amount of ` 148.79 crore has been provided during 2014-15 for the development of infrastructure for various projects of KINFRA. The provision is meant for establishing new projects such as Industrial Park at Mattannur, Green field Electronic Park at Ernakulam, Non-Conventional Energy Park at Palakkad, Eco Industrial Park, Global Ayurveda Village for manufacturing and acquiring land for the development of infrastructure in the industrial development zones in Thiruvananthapuram, Kochi, Kozhikkode and Kannur and establishing Land Banks.
112.                     An amount of ` 116.93 crore is earmarked for the year 2014-15 as the total outlay for the comprehensive development of Coir industry.
113.                     Information Technology plays a pivotal role to speed up the developmental activities of the State and to increase the transparency in government administration and in policy matters. I am happy to inform the House that our State is 1st in e-Redyness. The Akshaya project which started in Malappuram during 2003 for the limited purpose of computer literacy now become the backbone of the e-Governance programmes of the State. 600 service from 40 departments will be implemented through the e-District Project during 2014-15. Considering the importance of this sector, an amount of ` 313.33 crore has been allocated.
114.                     As part of providing various services of people based on IT, Government   is   proposed   to   implement   complete   online   services   to
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Government servant, teachers & students, farmers and laborers. To accomplish this, treasuries should be modernized. For providing online services, office procedure should be simplified and made people friendly apart from digitalizing documents & files. An amount of ` 10 crore is set apart for this activities to IT Mission.
115.                     As part of National e-Governance Programme, an amount of ` 13.34 crore has been allocated, which includes Central Assistance, for the upgradation and ongoing activities of State Data Centre located at Technopark in Thiruvananthapuram.
116.                     An amount of ` 134.45 crore has been provided for land acquisition and other basic infrastructure development of Kerala's prestigious projects of   'Technopark', 'Cyber Park 'and   'Infopark'.
117.                     An amount of ` 25 crore has been provided for the.Kerala State Technology Innovation Zone (KSTIZ) in the KINFRA Hi-Tech Park, Kalamassery.
118.                     As part of promoting entrepreneurship among youth in the state, an amount of ` 3.95 crore has been earmarked for starting 'Entrepreneurship Development Clubs' in all higher educational institutions. Also an amount of ` 4 Crores has been provided for giving 10000 Rasberry Pi computers to school students.
119.                     In order to encourage entrepreneurship among college students, start-up   kits   will   be   provided   to   100   highly   promising   teams   of   college
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students. An amount of ` 2 crore has been set apart for this project in which modern computers and accessories will be given.
120.                  In order to promote entrepreneurship among youth, high quality leadership training camps will be organized to student entrepreneurs of the state in association with world class universities like Stanford and Harvard. It is also proposed to conduct start-up leadership summer camps for youth entrepreneurship. An amount of ` 4 crore is set apart for this. An amount of ` 4 crore is also set apart for the exposure visits of students & youth entrepreneurs to entrepreneurial capitals of the world.
121.                  In order to ensure the transparency in policy related and administrative governance, a new project viz, 'e-office' will be implemented in the state. An amount of ` 5 crore has been provided for implementing this as a pilot project in Finance Department, Government Secretariat.
122.     An amount of ` 2 Crore has been earmarked for the new project
'Service Plus' providing online services to the Public.
123.    The allocation for the Port section is for ` 98.69 crore. The
Vizhinjam Deep Water International Transshipment Terminal will be
developed as per approved master plan and the project reports. Funds
required     will     be     utilized     from     the     outlay     provided     for     major
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infrastructure      development      projects       on      the      basis       of      actual requirement.
124.    A   feasibility   study   will   be   made   for   transporting   accident   prone
goods such as L.P.G, Chemicals Chemicals, acids, liquid chlorine etc through water ways.
125.            In Public works department an amount of ` 836.41 crore for roads and bridges and ` 46.69 crore for buildings sections are earmarked.
126.            A fly over will be constructed at Kurissurpalli junction in Pala to reduce the traffic congestion. A sum of `1crore will be provided for this.
127.            A Mini Civil Station will be constructed in Idukki, for which a sum of ` 1 crore will be provided.
128.            A sum of ` 25 lakh will be provided for the construction of Idukki-AyyappanKovil Bridge.
129.            A bridge namely ManikkalPalam will be constructed across the Thalipparabu-Kuppamriver. An amount of ` 10 lakh will be provided for undertaking the preliminary activities.
130.            An amount of ` 1 crore will be earmarked for Kainagari-Mundakkal bridge.
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131.                     An amount of ` 5 lakh will be earmarked for the renovation of Town Hall and Swadesabhimani Park at Neyyattinkara.
132.            Mini civil station will be constructed at Kattakada in Thiruvananthapuram district. A sum of `1 crore will be earmarked for this.
133.            A regulator-cum-bridge across Thrithala-Kangappuzha river, parallel to Kuttippuram bridge, will be constructed to connect Palakkad and Malappuram Districts. A sum of ` 1 crore will be earmarked for this.
134.            An amount of ` 1 crore will be earmarked for the construction of an additional block in the Civil Station, Konni.
135.            An amount of ` 2 crore will be granted for the construction of Kulanada-Panthalam Bypass and bridge in M.C. Road.
136.            Varkala is a famous tourist destination. To develop its infrastructural facilities, a sum of ` 50 lakh will be earmarked for the construction of Varkala bypass and Edava bypass.
137.      Vyttila mobility hub and Trivandum multi-model & airport hub will
be set up in 2014-15. An amount of
` 1 lakh has been included as
token provision. Additional funds required will be utilised from the
outlay provided for major infrastructure development project.
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138.                     Suburban train services will be introduced in Thiruvananthapuram-Chengannur/Haripad Sector in Phase I once the feasibility study conducted by the Mumbai Railway VikasCorporoation (MRVC) Limited is made available. This project is expected to be a relief from the heavy traffic congestion of the day. A token provision of `1 lakh has been provided for this project and additional funds required will be utilized from the outlay provided for major infrastructure development projects.
139.                     The Government of India has been requested to construct the Nilambur – Nanchancode Railway line with the participation of the State and Central Governments. An amount of ` 5 crore will be set apart for the initial activities.
140.                     An amount of ` 17.32 crore has been earmarked for the renovation of bus depots, workshops, construction of new bus stations, modern garages etc.
141.                     In order to complete the computerization and implementation of 'e-governance' in KSRTC, an amount of ` 10.30 crore has been provided.
142.                     In view of the financial crisis being faced by the Corporation, a special assistance to the tune of ` 150 crore has been earmarked.
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143.                           Recognizing the importance of tourism in stimulating the economic development of Kerala, an amount of ` 206.65 crore has been provided for various activities in this sector.
144.                           An amount of ` 6 crore has been earmarked for the incentive schemes to encourage responsible tourism practices and infrastructure developments for tourism in private sector.
145.                           An amount of ` 50 crore has been provided for the development of tourism destinations viz, Kovalam, Kumarakom, Thekkady, Fort Kochi, Munnar, Wayanad and Vagamon and for revenue generating activities,
146.                           An amount of ` 1 crore each will be provided for Idukki rural tourism project and Vadakkepuzhahydel tourism project.
147.                           A „sea life leisure park will be established at Varkala on PPP mode. A sum of ` 10 lakh will be earmarked for the preliminary activities.
148.                           Neyyardam will be converted into a tourist destination centre. A sum of ` 50 lakh will be earmarked for this.
149.                           An amount of ` 1 crore will be provided for the Nilambur Eastern Corridor tourism project.
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150.                     An outlay of ` 131.12 crore has been provided for the research and development activities of Kerala State Council for Science, Technology and Environment (KSCSTE) and Regional Cancer Centre (RCC).
151.                     Sustainable development can be realised through the transfer and adaptation of technology between the Centre and the State. The Centre-State Technology Partnership Institute will be established with this aim.
152.                     An amount of ` 22.51 crore has been provided for various programmes of Kerala State council for Science, Technology and Environment, such as young scientist award, training for science & technology management etc.
153.                     An amount of ` 10 lakh will be provided to the Research activities of Centre for Socio Economic and Environmental Studies.(CSES)
154.                     Three Biomedical Waste Disposal Units, each costing a sum of ` 4 crore, will be established in Thiruvananthapuram, Ernakulamand Kozhikkode under Public-Private Participation basis. 50% of the cost will be met by the private company and the remaining 50% will be met by the State and the Central Governments in the ratio of 25:25. A sum of ` 3 crore will be earmarked as State share for this purpose.
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155.     Government gives special priority to education sector which bears a
very important role in the development approach of the Five Year
Plan. Education plays a crucial role in moulding socially responsible
citizens. An outlay of
` 879 crore has been set apart towards this
sector in the budget for 2014-15.
156.                  'ASWAS' a new centrally assisted scheme for imparting focused approach in the areas of arts, sports and work-education will be implemented at secondary education level. An amount of ` 5 crore has been provided for the scheme.
157.                  An amount of ` 8 crore has been provided for setting up of basic infrastructure         facilities       in                        G.V.           Raja  Sports   School, Thiruvananthapuram and GVHS Sports School under the Kannur Sports Division with an aim for the comprehensive development of sports sector.
158.                  An amount of ` 10 crore has been provided to start new Government Autonomous Colleges and Deemed Universities in the state.
159.                  Online administrative system will be developed for linking Universities and College Offices.
160.                  The centrally sponsored scheme RashtriyaUcchatarShikshaAbhiyan (RUSA) gives ample opportunities to the State for making available large    quantum    of    resources    from    the    Centre.    It    is    envisaged    to
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constitute a Project Directorate to prepare RUSA projects.   The Project will be implemented through the State Higher Education Council.
161.                  Additional Skill Acquisition Programme is a scheme envisaged for acquiring skills to the students enrolled in Arts & Science Colleges in the field of industry/business. An amount of ` 85 Crore has been provided for this ADB assisted project.
162.                  Class rooms of Govt. Arts & Science Colleges will be converted as smart class rooms. An amount of ` 50 lakh is earmarked for this.
163.                  As part of technological support for teacher training on interactive distant e-learning mode, an amount of ` 2 crore has been earmarked in the budget. This scheme will be implemented under Public Private Partnership mode.
164.                  A production cumtraining centre will be established in the women's polytechnic college campus, Kozhikkode. An amount of ` 30 lakh has been set apart for the project.
165.                  As part of building self confidence among the newly passing out engineering   degree/diploma                      students                for             starting                new entrepreneurship, it is proposed to set up new technology business incubation centers in engineering colleges and polytechnics. An amount of ` 75 lakh is earmarked for the scheme.
166.                  Action will be taken to integrate syllabus and introduce uniform examination fee for the short term courses being conducted by the Continuing   Education    Cells   of    polytechnics    and   bring    these    cells
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under the administrative control of Centre for Continuing Education, Kerala.
167.                  Government of Kerala is in the process of implementing e-governance in all the government institutions and offices. As part of this, Department of Technical Education proposes to conduct a Computer Application Eligibility Test (CAET) to examine the basic computer skills of applicants.   An amount of ` 75 lakh is set apart for this.
168.                  Government of India has introduced a scheme for establishing Community Colleges all over India to empower unemployed youth. An amount of ` 6 crore has been set apart for implementing the scheme through Polytechnics.
169.                  An IIT in Kerala is a long cherished dream of our State. A detailed project report for the setting up of an IIT in Palakkadhas been submitted to the Central Government.
170.                  Science city will be established at Kuravilangad in Kottayam. An amount of ` 10 crore will be earmarked for this.
171.                  A chair will be established in the Mahatma Gandhi University in the name of Sri.I.C.Chacko, a renowned scholar in scientific and literary field, for shedding light on his research work and his outlook on life.
172.                  A Polytechnic will be established in the government land atMukkamPanchayat of Kozhikode District.
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173.                  Dwaraka Technical High School at Mananthavadi will be upgraded to polytechnic.
174.                  A sports school will be started in the name of the late Sri. K. Narayanakurup, former Minister and Deputy Speaker, in the place available at Government High School, Ponkunnam-Kunnubhagam, Kanjirappally.                              An amount of `2crore will be earmarked.
175.                  The grant to special schools will be enhanced from `10 crore to ` 15 crore.
176.                  The Assistance to the special schools for the payment of honorarium to teaching/non-teaching staffwill be enhanced from ` 3.5croreto ` 5crore.
177.                  The honorarium to Preraks and Asst.Preraks functioning under the State Literacy Mission will be enhanced by `100 each. An amount of ` 50 lakh will be provided towards this.
178.                  A centre of C-DAC will be established at the Polytechnic College, Kalamassery.
179.                  'Victors' channel, under education department, aims at the delivery of quality education to the students with the help of Information Technology. Regional studio of the channel will be established in the available space at the office of the Deputy Director, Kottayam for extending the benefits to the students in Kottayam, Pathanamthitta and Idukki districts. An amount of ` 25 lakh is provided for the purpose.
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180.    An amount of `80 lakh has been provided for the various activities
of Malayalam Mission under the Cultural Affairs Department.
181.                  It is proposed to launch a website to promote awareness on the rich cultural heritage of Kerala, strengthen its cultural forms and to spread Kerala culture within India & abroad. An amount of `25 lakh is provided for the website and its maintenance.
182.                  An amount of `2crore will be provided for the Kochi MussirisBinale.
183.                  A financial assistance to the tune of `10 lakh will be provided to the Public Library, Kozhikkode.
184.                  An amount of `20 lakh will be provided as financial assistance to PanmanaAsramam.
185.                  A new art village (Kalagramam) will be set up at Kumbidi in Thrithala. An amount of ` 50 lakh will be provided.
186.                  An amount of `5 lakh will be provided for the establishment of 'Poorakkali Kala Academy' at Payyannur.
187.                  The assistance to UnnayiWarrier cultural centre will be enhanced to `25 lakh.
188.                  A grant-in-aid of ` 2 lakh will be given for the day to day activities of the Thakazhi Memorial.
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189.                  An amount of ` 5 lakh will be provided for the construction of Memorial of Sri.VaikkomMuhammedBasheer at Thalayolaprambu, his birth place.
190.                  An international art and heritage city will be established at Irinjalakkuda.   An amount of ` 20 lakh will be earmarked for this.
191.                  A sum of `15lakh will be earmarked for the renovation of 300 years old Arnos Bhavan at Velur, Thrissur.
192.                  Financial assistance of ` 2 lakh will be provided for constructing memorial for KavarikkulamKandanKumaran, member of the erstwhile SreemoolamPrajasabha, a social reformer and founder of SambavaMahasabha.
193.                  A museum in memory of VaikkamSathyagrahawill be set up and a life size statue of Mahatma Gandhi will be installed for which a sum of `20 lakh will be earmarked.
194.                  An amount of `5 lakh will be earmarked for the Study Centre in the name of former Chief Minister Sri. Achuthamenon.
195.                  An amount of `3 lakh will be earmarked for the Cartoon Museum at Kayamkulam in the name of Cartoonist Sankar.
196.                  A     sum     of     `     50    lakh     will     be     earmarked     to     the MahakaviMoyinkuttyVaidyarMappila Kala Academy.
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197.          An amount of `10 lakh will be earmarked to the memorial of Elenjikkal Sister Beneenja.
198.          A sum of `25 lakh will be earmarked to the centenary memorial of Sri. M.R.G. Panicker, the great freedom fighter who led the VaikkamSathyagraha.
199.          An amount of ` 3 lakh will be earmarked for the renovation of Kunchan Memorial Kala Peedom.
200.          An amount of `10 lakh will be earmarked to Vaikundaswami Dharma PracharanaSabha for starting Vaikundaswami International Research and Study Centre at Thiruvananthapuram.
201.          An amount of ` 5 lakh will be earmarked for giving assistance for the construction of memorial for MalayinkeezhuMadhavakavi.
202.          A financial assistance of ` 5 lakh will be set apart to T.K. Divakaran Memorial Centre at Vazhuthakkadu,                                                                which is now under construction.
203.          An amount of ` 3 lakh will be earmarked for the construction of a memorial   for   D.C. Kizhakkemuri at his birth place.
204.          A sum of ` 2 lakh will be earmarked to the MahakaviKumaranasan Memorial at Kaikkara.
205.          Grant-in-aid for the Moolur memorial, Elavumthitta will be enhanced to ` 5 lakh.
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206.        An   assistance   of   `   1   lakh   will   be   sanctioned   to   start   Vasthuvidya Studies, Research and Training Centre in MeenachilTaluk.
207.            An amount of `3 lakh will be set apart for the Nationally famous veda related gathering „KadavalloorAnnyonnyam.
208.            An amount of `15 lakh is earmarked for the construction of the memorial building of the famous Malayalam literary giant, “Pala Narayanan Nair”.
209.            A cultural centre will be established in Chirayinkeezhu in memory of late Sri. PremNaseer, Bharat Gopi, (famous actors), Sri. G. Sankarappillai (famous literary writer)and Sri. SobhanaParameswaran Nair (film producer). An amount of `20 lakh will be provided for the purpose.
210.            The residence of Swadeshabhimani Ramakrishna Pillai at Neyyattinkara in Thiruvananthapuram will be taken over and converted as his memorial and for that ` 15 lakh will be provided.
211.                     It is intended to include the Central Archives, Thiruvananthapuram in the world heritage list . For this `50 lakh will be earmarked.
212.            An amount of ` 50 lakh will be provided for establishing freedom struggle history museum in Thiruvananthapuram.
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213.            A total amount of ` 14.5 crore is earmarked for the renovation of history museum, installation of new interactive display units in museums and zoos and other allied activities.
214.            An amount of `. 50 lakh will be provided for the completion of Zoological Park, Puthur in Ollur Constituency.
215.            A Nation can achieve progress only if its people are healthy. During 2014-15 an amount of ` 629.40 crorehas been set apart for this sector.
216.            Government of Kerala has launched the 'ArogyaKiranam Scheme' in which state would bear the treatment expenses of all children below the age of 18 years for all other illness including accidents which does not come under RashtriyaBalSwasthyaKaryakram (RBSK). An amount of ` 10 crore, including central assistance, has been set apart for the scheme.
217.            110 acres of vacant land at the Leprosy hospital, Koratty is proposed to be utilized for constructing a training centre for human resource development. An amount of ` 5 crore, including central assistance, is earmarked for infrastructure development.
218.      An amount of ` 1 crore has been provided for conducting anti-rabies
programme with the support of Animal Welfare Board and NGOs.
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219.            An amount of ` 5 crore, including central assistance, has been set apart to improve the quality of District Hospitals& General Hospitals as per Kerala Accreditation standards,
220.            An additional block will be constructed as part of the upgradation of Taluk Hospital Todupuzha to District Hospital. An amount of ` 50 lakh is earmarked for this.
221.            An amount of `50 lakh will be provided for the development of the hospital at Vadakkancheriwhich has been upgraded as                                                                          District Hospital, Thrissur.
222.            A Centre for Integrated Medicine & Public Health will be established under the Institute of Applied Dermatology in Kasaragod district. An amount of `1crore will be granted for the purpose.
223.            An amount of `1crore will be set apart for the implementation of 'CHIPS' (Cleaning of Hospitals and Infection Prevention System) scheme for the sterilization and sanitation of Government Hospitals.
224.            A PET Scanner will be installed in the Medical College, Thiruvananthapuram for which a sum of ` 8 crore will be provided.
225.      Infertility is one of the major areas of concern of the present day
Kerala which involves high cost of treatment. In order to get treatment
to the people belonging to poor strata of society, it is proposed to start
Infertility clinics in all other Government Medical Colleges in
addition   to   the   facilities   in   the   SAT   Hospital,   Thiruvananthapuram.
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An   amount   of   `   10   crore   is   earmarked   for   the   scheme,   including central assistance.
226.            Bio-medical wing with Central Government assistance, will be set up in all the Government Medical Colleges in the State. An amount of ` 3 crore is set apart for this.
227.            50 Acres of land has been made available to the Wayanad Medical College free of cost by the ChandraPrabha charitable trust. An amount of ` 5 crore will be provided for the infrastructure development including construction of building.
228.            In view of the increasing number of elderly persons, the special geriatric care centre in Government Ayurveda College Hospital, Thiruvananthapuram will be strengthened with central assistance. An amount of ` 1 crore has been provided for the purpose.
229.            Geriatric clinics will be started in Government Hospitals under the 'AGE' Scheme (Assistance for Geriatric Emergencies) for the Health care of Senior citizens.
230.            Special Health Programme for the people living in urban slum area, viz, 'USHUS' (Urban Slum Health Upliftment Scheme) will be implemented .
231.            In central Kerala, there is lack of sufficient facilities for the treatment of cancer of poor patients. So new cancer centre centered at Kochi will be started to provide less expensive and modern cancer treatment facilities to such patients of this region.
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232.          An amount of `5 crore will be provided from Karunya Benevolent Fund for the purchase of linear accelerator in Kottayam Medical College for the treatment of cancer patients.
233.          An amount of ` 18 crore has been provided to the Regional Cancer Centre, Thiruvananthapuram for the augmentation and upgradation facilities for early detection and treatment of cancer. An amount of ` 20 lakh is set apart for the setting up of a Cancer Information Centre and Early Cancer Detection Centre (ECDC) in the Pala Municipality.
234.     Super speciality wing will be established in Kottayam Medical
College. An amount of
` 2 crore will be provided for the purpose.
235.          ChengannoorTaluk Hospital will be upgraded to District Hospital considering Chengannoor as a base camp to Sabarimala.
236.          The Primary Health Centre at Manimala will be upgraded to Community Health Centre.
237.          An additional block will be constructed for the Taluk Hospital, Konni. An amount of ` 50 lakh will be provided for the purpose.
238.      Housing being a very basic requirement, plays a major role in
accelerating the pace of development of the state. This sector provides
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job and income to thousands of skilled/unskilled labourers. Various schemes such as Saphalyam, Grihasreeetc for the beneficiaries of economically weaker sections and low income groups, are being implemented through Kerala State Housing Board. A total of ` 32.59 crore has been earmarked for these schemes.
239.            'Soubhagya Housing Scheme' will be implemented for the construction of houses by way of granting house loans at 4 % to those who belongs in the weaker sections having income up to ` 1 lakh and at 6.5 % interest rate to those having income up to ` 2 lakh. An amount of ` 10 crore will be provided for the purpose.
240.            A share capital of ` 5 crore will be granted to the Kerala State Housing Development Finance Corporation.
241.            An amount of `1 crore has been earmarked for the construction of the building for Kerala Chapter of the Indian Institute of Mass Communication at Kottayam.
242.            A new building for the District Information office in Alappuzha which is in a dilapidated condition will be constructed. A sum of ` 25 lakh has been provided for the purpose.
243.            An amount of ` 20 lakh is earmarked for the construction of Media Research centre in Kottayam Press Club.
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244.            An amount of `470 crore has been set apart for the upliftment of this sector during 2014-15.
245.            An amount of `63.10 crore which consists of ` 47.10 crore under revenue head and `16 crore under capital head has been provided for the modernization of the Industrial Training Institutes.
246.            Kerala is far behind, compared to other states in India in the field of skill development in Government Sector. To change the situation, a new Residential Industrial Training Institute will be set up in the minority concentrated area at Kozhikode. An amount of ` 1 crore has been provided for the purpose.
247.            A technical training centre in the PPP mode will be established in Thiruvananthapuram under the aegis of Kerala Skills Excellence Academy for imparting training and technical knowledge in the field of Aviation and other skill areas. It is also intended to start skill development centre for the development of skills in the field of production of 3 D and fiber optics. An amount of ` 20 crore is earmarked for this.
248.            An amount of ` 2 crore has been earmarked for the establishment of Multi-Purpose Job Clubs under duly constituted groups of qualified and registered unemployed persons in the unorganized sector.
249.            An amount of ` 14 crore has been set apart for the 'SARANYA' scheme   implemented   through   the   Employment   Department   for   the
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welfare      of      the      unemployed      widows,       deserted/legally
divorced/unmarried women by equipping them with self employment.
250.            Various programmes for improving the socio economic conditions and addressing social security issues relating to the migrant workers in Kerala are envisaged. As part of this Government is envisaging a scheme for collecting the authenticated data regarding the number, type of origin, family background and caste of these employees and to issue UID cards to them. An amount of ` 3.50 crore is earmarked for this scheme.
251.            A new insurance scheme for enhancing the family welfare of farmers, cashew workers, fishermen and other traditional workers is declared. The scheme envisages to provide an amount of ` 2 lakh to the legal heir of the family as security insurance, if death occurs to any worker. A sum of ` 5 crore will be earmarked for this purpose.
252.            Several schemes for the welfare of the Scheduled Castes and Scheduled Tribes are being implemented in the State. An amount of ` 460.78 crore for Scheduled Tribes and ` 1034.42 crore for Scheduled Castes have been earmarked for the year 2014-15.
253.            Government intend to give assistance to tribal families who do not have livable house/shelter for the construction of new houses. During the financial year 2014-15, 1000 such families will be given financial assistance at the rate of ` 2.50 lakh per family for this purpose.
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254.            An amount of ` 150 crore has been earmarked for the project, Integrated Sustainable Development of Scheduled Tribe population in identified locations/settlements under the Additional Tribal Sub Plan which focus on the socio-economic development by protecting the cultural values of the scheduled tribe. This scheme will be implemented in the 14 identified   most backward locations.
255.            There is a debt relief scheme for the loans upto` 50,000 availed by the Scheduled Caste. This benefit will be made applicable to the Scheduled Tribe also. An amount of ` 2 crore will be provided for this.
256.            Steps will be taken for setting up of multi-purpose hostel for STs for providing hostel facilities to ST women along with their children when they leave their homes for seeking employment /higher education/ training in other locations. An amount of ` 1lakh has been earmarked for this as token provision. Central assistance is also expected for this scheme.
257.            An amount of `150 crore has been provided for giving, financial assistance to Scheduled Castes for construction of new houses for the houseless, completion of partially constructed houses and improvement of dilapidated houses.
258.            An amount of `100 crore is earmarked for providing financial assistance to the Poor landless scheduled Caste families for purchase of land for construction of houses.
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259.            In order to enhance the employment opportunities of the Scheduled Tribes, financial assistance will be given to the industrial entrepreneurs of this community. An amount of ` 2 crore will be earmarked for this scheme.
260.            An amount of ` 20 lakh will be earmarked for Ayyankali Centre for Research Studies.
261.            A total amount of ` 80 crore has been earmarked for the welfare activities of Other Backward Classes.
262.            An amount of ` 10 crore will be provided to the Kerala State Development Corporation for Christian Converts and Recommended Communities Limited towards its welfare activities.
263.      An amount of `55 crore has been earmarked for the welfare activities
of minorities. This is inclusive of
` 15 crore as equity to the Kerala
State Minority Development Finance Corporation.
264.      An amount of ` 25 crore has been earmarked for the implementation
of various welfare schemes by Kerala State Welfare Corporation for
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Forward Communities. Out of this an amount of ` 4 crore for self employment and ` 1 crore for Skill Development Programme have been set apart.
265.      An amount of ` 1 crore will be set apart towards the constitution and
preliminary expenditure of the Kerala State Forward Caste Welfare
266.            A comprehensive scheme for safe guarding the security and protection of women against atrocities namely viz 'NirbhayaKeralam ,SurakshithaKeralam' will be implemented by the Kerala police. An expenditure of   `7 crore is expected for this.
267.            It has come to the notice of government that anti national elements are spreading their activities centering the tribal colonies of the State. In order to meet this challenge, it is proposed to co-ordinate and make effective the functioning of Police for which special teams namely 'Tribal Quick Reaction Team' will be constituted in 6 districts. The anticipated expenditure towards this is ` 5.67 crore.
268.            An amount of ` 15 lakh will be earmarked for the Court Complex, Irinjalakkuda.
269.      An amount of` 505 crore has been earmarked for the sector social
security & welfare including nutritionfor the year 2014-15.
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270.            A new scheme, “Our Responsibility to Children, Kerala”, envisaging to address the increasing tendency among the adolescents to indulge in deviant behaviour, will be implemented through Kerala Social Security Mission. An amount of ` 50 lakh has been earmarked for this scheme
271.            “We Care” is a new scheme, envisaging to provide financial assistance to meet the medical, social or psychological needs of every citizen of Kerala, who does not have the wherewithal or access to such care. This new scheme will be implemented through Kerala Social Security Mission and the funds for this is proposed to be mobilized through a public payment gateway from philanthropic individuals and organizations. A sum of ` 100 crore is thus expected to be mobilized during 2014-15.        For meeting the administrative and overhead charges, an amount of ` 1 crore has been earmarked.
272.            An amount of `1.50 crore has been earmarked to implement the new scheme 'Shelter homes for women' to set up shelter homes in every districts for the destitute women above 18 years of age who are facing domestic violence.
273.            A “State Wide disability Survey” will be conducted with the help of various Departments for collecting detailed data of the disabled so as to find solution for various socio-economic difficulties being faced by them. An amount of ` 5 crore inclusive of the central assistance has been earmarked for this.
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274.     An  outlay  of  10  crore  has  been  provided  for  starting     14  old  age
homes with the partnership of NGOs. Grant-in-aid at approved rates will be provided to such voluntary organizations functioning for the welfare and protection of senior citizens.
275.          A POCSO (Protection of Children from Sexual Offences) division will be started in the State Commissionerate for protection of child Right to protect the children from sexual offences. An amount of ` 75 lakh has been earmarked for this.
276.          Let me announce a social welfare scheme to the family which become destitute due to the untimely death, permanent disablement of the breadwinner, by granting a monthly allowance of ` 2000 as Sustaining Fund. Only one family member would be eligible for the benefit provided there shall not be any permanent income, pension/insurance protection (including MACT). If the beneficiary is the mistress of the family, the benefit would be available for the rest of her life and if the beneficiaries are children, the benefit would be available only up to their adulthood, subject the above conditions.
277.          A shelter home under the 'Nirbhaya' scheme will be established at Mancheswaram constituency.
278.          An amount of ` 800/- per month will be sanctioned to mentally challenged persons, as given to the   handicapped persons.
279.          Daily Wages of cooks in schools will be enhanced by ` 100
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280.                  Pension for Artists in indigent circumstances and circus artists in indigent circumstances will be enhanced as ` 750 and ` 1200 respectively.
281.                  Pension for journalists and non-journalists will be enhanced as ` 8000 and ` 5000 respectively.
282.        The existing social welfare pensions and other financial assistance will be enhanced as follows:-

Agricultural   Workers   Pension
Small and nominal farmer's pension
Widow pension
Pension for differently abled
Pension for   differently abled with above 80% disability
Pension for unmarried women above 50 years
Old age pension
Old age pension for above 80 years
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Monthly grant to the inmates of orphanages, old age homes, shelters for beggars and homes for differently abled
Monthly food grant for students in the Government and aided blind and deaf schools
Monthly pension for dialysis dependent renal patients falling under BPL category
Assistance for TB patients
Assistants to Leprosy patients
Assistance for cancer patients
Honorarium to Anganvadi workers and helpers
Honorarium to Asha worker
283. An amount of `69 crore has been provided this year for the Sports & Youth Affairs sector. Kerala State Youth Commission was established in 2013 with an objective to provide better education, secure better employment opportunities, develop potential of the youths etc. In 2014-15, an amount of ` 1 crore has been earmarked for the upliftment of the youth by conducting seminars, symposiums, workshops, adalaths, awareness programmes against drug abuse and ragging.
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284.          A new Stadium of International Standard with Synthetic track will be constructed at Valiyathura in Thiruvananthapuram. An amount of ` 2 crore will be set apart for this.
285.          An amount of ` 10 lakh will be provided for the construction of District Sports Complex in Kaiparambu.

286.            A synthetic track will be constructed at Palakkad. The provision for this is included in the provision for the Kerala Sports Council.
287.            In order to make the football stadium at Arikkode into a centre of excellence and to construct a synthetic turf, a sum of ` 10 lakh will be earmarked.
288.            An amount of ` 10 lakh will be earmarked for the ongoing construction work of the sports complex, near to Chelad Polytechnic ground, Kothamangalam.
289.            Online examination system is being implemented by KPSC for the selection of candidates. An amount of `5 crore has been provided in the budget for starting well equiped seven online examination centers in Thiruvananthapuram, Kollam, Ernakulam, Thrissur, Kozhikkode, Pathanamthitta and Kottayam districts, with central assistance.
290.            Government have quite friendly relations with the employees. It was this government which sanctioned LTC to the employees for the first time.   Dearness   Allowance   have    been   granted   timely   without   any
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arrears. Next Pay Commission for modification of the pay and allowances has already been appointed. The same approach has been taking by the Government in the case of service pensioners also. The various demands put forth by the pensioners before the government will be placed before the newly constituted pay commission for its consideration.
291.     Two medical insurance schemes providing insurance cover of
? 1 lakh and ? 50,000 will be implemented for the Government
Service Pensioners with effect from 01/07/2014 for the treatment of
fatal diseases like heart diseases, cancer, renal diseases, brain related
diseases and treatments owing to accidents. The Director of State
Insurance is entrusted to prepare a detailed scheme urgently.
292.                     The Welfare Fund of advocate clerks will be enhanced to ? 2.50 lakh. DEVASWOM
293.                     SabarimalaMasterplan will be implemented in a time bound manner.
294.     In order to reduce the traffic congestion during the Sabarimala Pilgrim
season, a new road namely „Sabari-Harivarasanam will be
constructed starting from Kalady, the birth place of AdiSankara
Marangattupally-cherpungal - Kozhuvanal - Pallikkathodu -
Kodungoor   -   Manimala-EdamannuKannampally   -   Perunad   via-
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Pampa.     A sum of  50 lakh will be earmarked for the     preliminary activities.
295.            A total drinking water project will be implemented at Nilakkal as part of Sabarimala pilgrimage. An amount of ` 5 crore will be earmarked for this purpose.
296.            An amount of ` 1 crore will be provided for the scheme of conservation of the holy groves and ponds.
297.            An amount of `25 lakh will be provided for starting an Institute for Temple Arts under Malabar Devaswom Board.
298.            An amount of `70 lakh has been earmarked for establishing a Drug testing unit under the Food Quality Monitoring Laboratory (FQML), which is established for ensuring food safety.
299.            In order to ensure the availability of vegetables, a chilled storage unit for vegetables and fruits will be established in Ernakulam. An amount of ` 1.25 crore has been provided for this.
300.            Strong market intervention activities are being done by the Government to prevent the price hike of essential commodities. The scheme for supplying essential commodities at subsidised rates will be continued this year also. An amount of ` 65 crore has been earmarked for    SUPPLYCO    as    a    support    for    strong    market    intervention.    In
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addition    to    this    an    amount    of    `    11    crore    has    been    provided    to Consumerfed for the same purpose.
301.            A training centre for the Registration Department will be established in Ernakulam District. An amount of ` 1 crore will be set apart for this.
302.            A new sub   registrar office will be established at Edavanna.
303.            The existing ceiling limit for sales in respect of stamp vendors will be enhanced to ` 50000.
304.      In order to ensure security in the selected thickly populated areas of
Thiruvananthapuram city, a new scheme “ In E Safe Home Project”
(Responsible security) utilizing the service of ex-service men will be
implemented. An amount of
` 1 crore will be provided to Kerala
     Ex-Service Corporation (KEXCON) for this.
Welfare of Non Resident Keralites
305.      Many Keralites are languishing in Jails of Gulf Countries. They are
the victims of illegal recruiters and visa racketeers. To avoid such a
situation, massive awareness programmes will be conducted through
print and electronic media. For this an amount of
` 60 lakh has been
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306.            A training programme will be planned by making use of the service of returned Non Resident Keralites as master trainers based on their experience and qualifications for the upliftment and welfare of the unemployed NRK returnees. An amount of ` 2 crore has been provided for this.
307.            A 'data bank' of eminent Non Resident Keralites in the field of science, academic, industry and other eminent professional area will be created. This will help to identify their knowledge and experience, which can be used for the development of the State. An amount of ` 50 lakh has been allotted for this.
308.            An amount of `25 lakh has been provided to conduct seminars and meetings to showcase the State's rich cultural heritage and investment opportunities before the NRKs working in the United States/Europe who have roots in Kerala.
309.            Non-resident Keralites play a major role in the states economy. An amount of ` 10 crore will be provided for the rehabilitation of Non-resident Keralites.
Registration Department
310.      The rates of Fair value of land in the state of Kerala were fixed 8 years
ago. Since the said Fair value are seen much lesser than the existing
market rate of land, it is proposed to make suitable modification in
the statute enabling to increase Fair value by a fixed percentage.
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311.     The co-operative banks / Co-operative societies functioning in the
State of Kerala are conducting Monthly Deposit Schemes (MDS)
which are similar to chitty business. It is proposed to bring this
scheme under the provisions of the Kerala Stamp Act. All agreements
and deeds executed between the depositors and co-operative banks/
Societies under the scheme will be levied a stamp duty at the rate of
100/- per person.
312.          The State of Kerala is developing, without rural-urban divide at a rapid pace. In order to harness the resources needed for the infrastructural development of the state, the stamp duty rates of 5, 6 and 7 percent prevailing in panchayath, municipal council and municipal corporations respectively will be rationalized at the rate of 6% for all conveyance deeds.
313.          It is proposed to waive the existing stamp duty for all agricultural and educational loans granted by the commercial banks. The stamp duty rates for other loans will be reduced from 5% to 0.50% which will be limited to a maximum capping of ` 20,000/-. The registration fee in respect of these deeds and reconveyance deeds will be reduced from the existing rate of 2% to 1% which will be limited to a maximum of ` 500.
314.          Eventhough stamp duty was fixed for the Memorandum of Association (MoA) of Companies, no stamp duty was fixed for Memorandum of Association (MoA) and Rules and Regulations of the charitable  societies  registered in  the state.  It  is proposed to  impose  a
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stamp   duty   of   `   500   for   Memorandum   of   Association   (MoA)   and Rules and Regulations filed by Charitable Societies.
315.          All deeds and agreements and its revival deeds executed in favour of land lords for the erection of Automatic Teller Machines (ATM) and Mobile Towers will be levied a stamp duty of ` 2500 and ` 5000 per year respectively.
316.          The prevailing stamp duty for Chitty Variola or KuriVariola was revised lastly on 22-11-1996. The existing rate is ` 25 for every ` 1000. The said rate has to be modified suitably. It is proposed to enhance the rate of stamp duty for chitty or Kurivariola at the rate of ` 50 for every ` 1000.
317.          Gahan document is a declaration given in lieu of mortgage deed, to the co-operative banks and societies for taking loans. Gahan system is applicable to all co-operative societies, miscellaneous societies empowered to grant loans and co-operative banks. Eventhough registration is not mandatory for registration of Gahan or Gahan release, all formalities related to registration of other deeds will have to be followed in Gahan deeds. For the additional work and for the safe custody of Gahan document by the Sub Regisrty office, a nominal fee needs to be levied in future. Hence it is proposed to levy a fee at the rate of 0.25% for all agriculture loans up to ` 2 lakh and for all other loans a fee of 1% of the loan amount.
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318.      The stamp duty for registration of Articles of Association of
Companies has to be revised in accordance with the paid-up capital of
the company. In order to promote the incorporation of new companies
in the state, stamp duty is proposed to be revised as follows;
Paid-up capital up to ? 10 Lakh will be levied a stamp duty of ?2000
•        Paid -up capital above ?10 Lakh and up to ? 25 Lakh will be levied a stamp duty of? 5000, and
Paid up -capital above ? 25 Lakh will be levied a stamp duty at the rate of 0.50%.
319.            It has come to the notice of the Government that excess fines are to be paid under various provisions of the Travancore Cochin Literary, Scientific and Charitable Societies Registration Act, 1955, by the societies for no fault of theirs. Therefore it is proposed to revise the rate of fine rationally.
320.            It is proposed to increase the sale limit of Stamp Papers by licensed Stamp Vendors from ? 20,000/- to ? 1,00,000/- and to revise the discount rate rationally.
A sum of? 100 crore is expected from the above mentioned amendments.
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Lotteries Department
321.                    For the past two years, the Department of State Lotteries has achieved remarkable progress in augmenting sale of tickets as well as in implementing benevolent programmes. After coming to power, the present Government have initiated stringent action against all illegal activities in the lottery sector and other State illegal lotteries. For strengthening these activities further, besides the State and the District Lottery Monitoring Cells, a Vigilance Wing will be established in the Department of State Lotteries.
322.                    Though the anticipated revenue collection from Lotteries for the current year is? 3000crore, the same is expected to touch ? 3750 crore by the end of the year. During 2014- 2015 financial year, the income from lotteries is expected to increase to ? 5500 crore. This will be achieved by enhancing the face value of the four prevailing weekly lottery tickets of value ?20/- to ? 30/- and that of two weekly lotteries of value ? 40/- to ? 50/- and also by effecting revision in the respective prize structures.
323.                    For augmenting the income more towards benevolent activities, the net revenue from one more running weekly lottery will be set apart for Karunya Benevolent Fund. Further an existing weekly lottery will be named „Mangalya and earmarked to the MangalyaNidhi.
324.                    In order to extend the services of Lottery Department to common man, three Taluk Lottery Offices were sanctioned in the previous year.  Taking into account of the    request from the agents and
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thegeneral public alike, and as part of effective expansion programe of the department, one Taluk Office in each of the remaining 11 Districts will be opened. Considering the growth of lottery sector and increase in turnover, the infrastrctural facilities of the Lotteries Department will be modernized and enhanced considerably. An amount of ` 5 crore is earmarked for this purpose.
325.      For inquiring about the complaints received from the public, agents
and sellers of lottery tickets and also for studying the various
problems faced by the department, the Government have appointed a
Retired District and Sessions Judge as a single man Commission.
Building Tax
326.      The present building tax rates were fixed 17 years back. Government
proposes to double the existing rates of building tax and luxury tax.
Residential buildings upto an area of 100M2, other buildings upto an
area of 50M2, buildings for cattle farms, chicken farms and pig farms
will be completely exempted from building tax to help the poor and
farmers.   Revenue of
` 70 crore is expected.
Motor Vehicles Department
Simplification and Modification of Procedures
327.      e-payment
Taking into account the hardships faced by the general public in visiting the offices for paying tax and to lessen the financial burden of DD   commission   levied   by   the   Banks,   it   is   decided   to   implement
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e-payment facility in addition to new vehicles for payment of tax for all vehicles.
328.    Lumpsum tax from Goods Carriages having RLW up to 3000 Kg.
The Central Government has already directed the States to consider levying one time tax from Goods Vehiclesfor 15 years. Hence I have decided to levy lumpsum tax for 5 years from Goods Vehicles having RLW up to 3000 Kg without any enhancement in the prevailing rate of tax to alleviate the hardships faced by the vehicle owners, in visiting the office every year     for paying tax.

Goods vehicles having RLW upto 300 kg
` 2700/- for 5 years
Goods vehicles having RLW above 300 kg but not exceeding 1000 kg
` 4400/- for 5 years
Goods   vehicles   having   RLW   above   1000   kg but not exceeding 1500 kg
` 8400/- for 5 years
Goods   vehicles   having   RLW   above   1500   kg but not exceeding 2000 kg
` 11000/- for 5 years
Goods   vehicles   having   RLW   above   2000   kg but not exceeding 3000 kg
` 14100/- for 5 years
The Government anticipates an advance income of  ` 116 Crores from the above amendments.
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329.    Levy of lumpsum tax from motor cycles and motor cars
At present, biennial tax is levied from motor cars and motor cycles in respect of which one time tax for fifteen years has been paid on expiry of registration validity even though the registration is renewed for 5 years. Hence I intend to levy lumpsum tax for 5 years for the above vehicles without any enhancement in the prevailing rate,in the following manner.

All types of motor cycles
` 900/- for 5 years
Motor Cars having ULW upto 750 Kg
` 6400/- for 5 years
Motor  Cars  having  ULW  above  750  Kg  but not exceeding 1500 kg
` 8600/- for 5 years
Motor Cars having ULW above 1500 Kg
`        10600/-       for       5 years
The Government anticipates an advance income of ` 34 Crores from the above amendments.
330.        Purchase Value
At present „purchase value of a vehicle is the price fixed by the
manufacturer including Excise/Customs duty, VAT, cess, etc. But the
ble High Court has held that Excise/Customs duty, VAT, cess,
etc. shall not be included while calculating the purchase value of the
vehicle. But such exclusion of excise duty, customs duty, VAT, cess
etc. will result in a huge loss of the revenue. Hence it is decided to
modify    the    rate    of    one    time    tax    as    shown    below.
            From    this
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modification    the    Government    does    not    anticipate    any    additional income.

Motor      cycles     having      purchase     value below `1 lakh
7% of the purchase value
Imported   Motor   cycles   having   purchase value below `1 lakh
13% of the purchase value
Three wheelers
7% of the purchase value
Motor  Cars  and  Private  Service  vehicles for   personal   use   having   purchase   value up to ` 5 lakhs
7% of the purchase value
Imported Motor Cars and Private Service vehicles for personal use having purchase value up to `5 lakhs
13% of the purchase value
Motor  Cars  and  Private  Service  vehicles for   personal   use   having   purchase   value above ` 5 lakhs but below`10 lakhs
10% of the purchase value
Imported Motor Cars and Private Service vehicles for personal use having purchase value   above   `    5   lakhs   but   below`    10 lakhs
18% of the purchase value
Motor  Cars  and  Private  Service  vehicles for   personal   use   having   purchase   value above `10 lakhs but below`15 lakhs
12% of the purchase value
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Imported Motor Cars and Private Service vehicles for personal use having purchase value   above    `10   lakhs   but    below`    15 lakhs
22% of the purchase value
Motor  Cars  and  Private  Service  vehicles for   personal   use   having   purchase   value above `15 lakhs
17% of the purchase value
Imported Motor Cars and Private Service vehicles for personal use having purchase value above ` 15 lakhs
33% of the purchase value
Construction equipment vehicles
7% of the purchase value
Imported             Construction             equipment vehicles
13% of the purchase value
331.    Authority to auction the vehicles seized for non payment of tax
At present the department officials do not have the power for auction sale of the vehicles seized for non payment of tax. The vehicles seized are completely being worn out, creating great huge loss to the public exchequer and also creating difficulties to the public as well as the department since the vehicles have to be kept under safe custody. Therefore it is proposed to make suitable statutory provision empowering the department officials to auction the vehicles which are seized for non payment of tax if the tax arrears and additional tax in respect of the vehicle are not paid within a specified time.
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332.    Tax for vehicles with three passenger capacity in the category of motor cabs
At present there is no separate provision to levy tax for motor cabs having seating capacity 3 in all. Hence it is proposed to incorporate a provision to levy tax by including such vehicles in the category of motor cabs.
Tax proposals
333.     Imposing one time tax for new Motor Cabs, Tourist Motor Cabs and Luxury Taxis
The tax for motor cabs and All India Motor Cabs has not been increased for the last 17 years. It is also noticed that a large number of luxury cars costing several lakhs and croresof rupees are being registered as taxies after paying the tax applicable to taxis and are being used for personal purposes in order to escape from payment of one time tax applicable to motor cars, causing heavy loss to the State exchequer. Taking into consideration the above and in view of the Central Government direction to levy one time tax based on the price of the vehicle in order to rationalize the rate of tax for taxis through out the country, Therefore it is proposed to classify taxis having cubic capacity of 1500 or more as „Luxury taxis and to levy ? 1500/- for quarterly tax for the old luxury taxies and to levy one time tax for 15 years from newly registered taxis of all kind in the rate shown below:-
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New   Motor   Cabs   having   cubic   capacity below 1500cc and new tourist motor cabs having purchase value up to ` 10 lakhs
7% of the purchase value
New   Motor   Cabs   having   cubic   capacity below 1500cc and new tourist motor cabs having   purchase   value   above`    10   lakhs which are imported
13% of the purchase value
Tourist  motor  cabs  having  cubic  capacity below  1500cc and  having purchase value more   than   `10   lakhs       and   luxury   taxis having purchase value up to `15 lakhs
12% of the purchase value
Tourist  motor  cabs  having  cubic  capacity below  1500cc and  having purchase  value more   than   `10   lakhs       and   luxury   taxis having   purchase   value   up   to   `   15   lakhs which are imported
22% of the purchase value
Luxury taxis having purchase value more than ` 15 lakhs
17% of the purchase value
Imported    Luxury    taxis    having    purchase value more than `15 lakhs
33% of the purchase value
Government anticipates an additional income of  `   80crores from the above in the forthcoming financial year.
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334.    Imposing   Lumpsum   tax   for   Motor   Cabs   and   Tourist   Motor
The tax for taxis has not been increased for the last 17 years. Hence I propose to levy lumpsum tax for 5 years with a slight enhancement in the prevailing rate of tax as shown below.

Motor Cabs
` 7000 for 5 years
Tourist Motor Cabs
` 8500 for 5 years
Luxury Taxis
`12000 for 2 years
Government anticipates an advance income of 32crores from the above in the forthcoming financial year.
335.    Enhancement     in     rate     of     lumpsum     tax     for     Autorickshaws
extending the facility for all autorickshaws
Eventhough the auto fare was revised several times; the tax is not enhanced during the last 17 years. Though payment of lumpsum tax for a period of 5 years is mandatory for newly registered autorickshaws the same was not made mandatory for old autorickshaws. Now, I propose to introduce lumpsum tax facility for all autorickshaws including the old ones and to enhance the rate from Rs 2000 for 5 years to ` 2500. This enhancement will not cause much financial burden to the owners of these vehicles as the approximate  rate  of  tax  per  day  presently  is  `   1.32/day  for  petrol
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autorickshaws and 1.42/day for diesel variant and whereas as per the enhanced rate, this becomes ` 1.37/day for both the variants.
Government anticipates an additional income of ` 25crores from the above in the forthcoming financial year.
336.     Enhancement of tax for Luxury Motor cycles
Government proposes to introduce life time tax of 10% ad valorem for motor cycles having purchase value more than ` 1 lakh and at 22% ad valorem for imported motor cycles having purchase value more than ` 1 lakh.
An additional income of ` 4croresis anticipated.
337.     New tax structure for Caravan/Camper van
The number of caravans/camper vans with modern facilities being registered in the State is on the rise, but the amount of road tax collected from these vehicles is meagre. Hence it is proposed to levy tax from such vehicle based on the floor area at a quarterly rate of ` 1,000/sq.m.
Government anticipates an additional income of ` 10 lakhs this.
338.        Separate rate for tax on Generator vans
Generator vans are classified as Non Transport Vehicles from 2004 onwards as per Central Government Notification. As a result Goods Vehicles which are fitted with Generators are altered as Non Transport Vehicles,   resulting   in   revenue   loss   to   the   Government   exchequer.
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Hence in order to avoid such loss in revenue, it isproposed to introduce quarterly tax for Generator Vans, Rigs / Compressor vehicles in the following manner:-

Generator Van/Compressor/Rig
Light Motor vehicle
` 1000
Medium Motor Vehicle
` 1500
Heavy Motor Vehicle
` 2000
The Government anticipates an additional income of25 lakhs from this.
339.        Levy of enhanced rate of tax from luxury contract carriages.
Several Contract Carriages fitted with push back seats and sleeper berths are conducting both interstate and intrastate operations. No separate rate of tax is prescribed for such luxury vehicles, they are being operated after paying the tax applicable to ordinary contract carriages. Further, total number of seats that can be fitted on the vehicle gets reduced on fitting push back/sleeper berths. As the tax for contract carriages is assessed on the basis of number of seats, this will result in loss of revenue to Government by way of tax. Hence it is proposed to levy the following rate of tax for the above vehicles as shown below:-
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Contract   Carriages       permitted   to operate      within      the      State      and having   push   back/sleeper   facility and permitted to carry more than 7 passengers
Push back seat
` 1000 per seat
Sleeper berth
` 2000 per seat
Contract Carriages   operating inter State              and              having              push back/sleeper facility and permitted to carry more than 7 passengers
Push back seat
` 2000 per seat
Sleeper berth
` 3000 per seat
The Government anticipates an additional income of `    1crore from this.
340.    Revision  of  tax   for  Other   State  Contract   Carriages  entering  the
state of Kerala
The tax levied by some of the neighbouring States for vehicles registered in the state of Kerala and entering those States after obtaining permit under sub-section(8) & (9) of Section 88 of Motor Vehicles Act, is excessive and highly disproportionate in comparison with the rate levied by the State of Kerala. Hence it is proposedto introduce a separate rate of quarterly tax for other State Contract Carriages as shown below:

Ordinary Contract Carriages
` 4000 per seat
Contract    Carriages    with    Push    back    seats    and having seating capacity more than 7
` 6000 per seat
Contract     Carriages     with     Sleeper     berths     and having seating capacity more than 7
` 7000 per seat
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This proposed rate is less than the rates prevailing in the neighbouring States.
An    additional   income    of    `        2croreis    anticipated   from   the   above amendment.
341.      12% interest for belated payment of tax arrears
At present an amount of ` 254crores is under Motor Vehicle tax arrears. Only a maximum 50% of tax due can be imposed as additional tax while remitting tax arrears, or on realizing the same by way of Revenue Recovery even if the arrears are long pending. Hence it isproposed to levy 12% interest along with additional tax from vehicles which are in tax arrears for more than 6 months. The interest so levied shall not exceed the principal amount.
An amount of rupees One Crore is anticipated on this.
Commercial Taxes Department
Tax Proposals
342. In Kerala, presently Foreign Liquor other than Beer and Wine is taxable at 105% and Beer and Wine at 50%. Tax on liquor is one of the factors determining the price of liquor and its affordability. In accordance with the Abkari Policy, Government has taken several steps to control excess consumption and availability of liquor in Kerala. It has to be ensured that affordable cheap liquor is also available in the market to aid the enforcement strategy of controlling
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spurious liquor. As a step in this direction, it is proposed to increase the rate of tax of Foreign Liquor having purchase value of ` 400/-per case or more paid by Beverages Corporation, by 10%. An additional revenue of ` 400 crores is expected from this measure.
343.    The ban on imposition of sales tax on textiles came to an end with
the withdrawal of additional excise duty by the Central Govenment. Without casuing burden to the public, a turnover tax of 2% will be levied on dealers having turnover of ` 1 Crore or more, on their turnover of textiles excluding readymades. The dealers will not be allowed to collect tax from the consumers and will have to pay this from their profits.     ` 100 crores of additional revenue is expected.
344.           Tax on draw of paper lottery will be increased from existing rate of ` 30 lakhs to ` 50 lakhs for ordinary draws and from ` 60 lakhs to ` 1 crore for bumper draws. From this an additional revenue of ` 100 crores expected.
345.           In order to aid the coconut farmers, coconut oil is exempted from tax. But, in the Budget of 2011, I had reduced the tax rate of all edible oils from 4% to 1%. Due to this, trade in the coconut oil suffered a set back. To protect the interest of the coconut farmers, it is proposed to increase the tax rate of all edible oils except coconut oil to 5%.   ` 80 crores of additional revenue is expected.
346.      UPS is presently taxable at 5% and invertors at 14.5%. Rampent
tax evasion is noticed by billing different types of invertors as
UPS.       Considering   this,   the   tax   rates   of   all   UPS   (uninterupted
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power    supply)    and    invertors    will    be    unified    at    14.5%.              An
additional revenue of ` 6 crores is expected.
347.                The tax rate of aluminium composite panels, used as a luxury item to decorate posh buildings, residential apartments and shopping complexes will be increased to 14.5%. The additional revenue expected is ` 5 crores.
348.                Many restaurants operating under multinational brands sell food items at exorbitant rate, and avail the concessional rate of compounding of 0.5% intended for ordinary restaurants are not meant for common man. Considering this fact, it will be made clear in the Act that such restaurants which exclusively use a brand name registered under the Trade Marks Act will not be allowed the compounding provisions applicable to ordinary restaurants. They will have to pay tax at the schedule rates. Also, dealers paying compounded tax will be ousted from the compounding scheme if they purchase goods. excluding capital goods or packing materials from outside the State. An additional revenue of ` 10 crores is expected.
349.                The trend of renting out service apartments on daily basis is widely prevalent across the State. Their operation is similar to that of hotels. Presently, these apartments are not covered under the Luxury Tax Act. It is proposed to include these apartments under the luxury tax net and taxed at the rate of 12.5%.
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350.       Compounding  scheme   for   metal   crushing   units  arebassed   on   the
jaw     size     of     the     crusher     units.         After     the     introduction     of
compounding scheme, the price and production of metal has increased many fold without proportionate increase in the rate of compounding. Taking into consideration of all of these, it is proposed to increase the compounding rate of metal crushers aptly, as follows. The tax rate of crushing machines of size not exceeding 30.48 cm x 22.86 cm will be increased to ` 1,20,000/-. The tax rate of crushing machines of size exceeding 30.48 cm x 22.86 cm but not exceeding 40.64 cm x 25.40 cm will be increased to ` 4,80,000/-; and that of sizes above this will be increased to ` 9,60,000/-. The present compounded tax of cone crushers will be increased to ` 54,00,000/-. With regard to dealers having single crushing machines of first and second category, there will be no change in the existing rates. ` 100 crores additional revenue is expected from this reform.
Rationalization of tax rates
351.     It    is    noticed    that    the    present    compounding    structure    for    works
contractors has certain issues relating to inadequacies in the structure and administration of tax. The Accountant General has also observed that these provisions are adversely affecting the tax collection of building materials and works contract. To resolve this issue, it is proposed to restructure compounding provisions. Contractors with CST registration will be bound to pay compounded tax at 6% of the whole contract amount. The present rate of 4% to Government contractors   having  CST   registration,   will  continue  as  such.     Dealers
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paying    compounded    tax    will    have    to    pay    purchase    tax    for    the purchases from unregistered dealers.
352. Due to scarcity of river sand, the new product called manufactured sand, produced by crushing granite stones, is currently being used widely in construction. As per the present provision, a compounded quarry producing granite metals need not pay any tax for quarry dust, a bye-product in the process.Taking advantage of this exemption, many units which primarily produce manufactured sand using dedicated machines, are claiming tax exemption in case of manufactured sand, causing tax loss to the Government. In order to curtail this, it is proposed to introduce a separate compounding provision for manufactured sand. To study the practical issues involved in this matter, a special committee consisting of the Officers of Commercial Taxes Department was set-up. The proposed scheme is based on the study report of the said Committee. It is proposed to introduce an annual compounding scheme for manufactured sand based on the production capacity of the machines used for this purpose, i.e., vertical shaft impactor / horizontal shaft impactor, in the following five slabs.

Production capacity of the machine
Annual compounded tax
Capacity upto 50MT per hour
` 25 Lakhs /Annum
Capacity above 50 MT upto 100 MT per hour
` 45 Lakhs /Annum
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Capacity above 100 MT upto 150 MT per hour
` 65 Lakhs /Annum
Capacity above 150 MT upto 200 MT per hour
` 90 Lakhs /Annum
Capacity above 200 MT per hour
` 1.40Crores /Annum
The schedule rate of tax for manufactured sand will be increased to 14.5%.   Additional revenue expected is ` 40 crores.
353. The rate of turnover tax for bar hotels is 10% on the turnover of liquor. The components for the calculation of bar hotels of two star and below are 10% of the value arrived by adding a specific percentage of increase of the current years purchases or a specific percentage increase on the tax paid last year, which ever is higher. But, it is noticed that these bar hotels are withdrawing from the compounding scheme. In order to retain them in the compounding scheme, the following amendments would be made in the compounding structure.
The present scheme of calculation of compounded tax, which takes into account two factors, will be limited to the sole criteria of purchases made from Kerala State Beverages Corporation and also to dispense with current classification of rates based on Municipal Corporation, Municipality, Cantonment Area and Panchayath and the
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rate     will    unified     at    160%.        For     three    star    hotels,    the     present
compounding scheme will continue.
354. Last year farmers were exempted from payment of agricultural income tax. In continuation with this measure, coconut, arecanut and pepper farmers and all farmers except companies coming within the purview of Plantation Labour Act will be completely exempted from payment of plantation tax.
355. The present compounding scheme for gold ornaments has certain unscientific elements. This came up for consideration of the Subject Committee and on the recommendation of the Subject Committee, Gulati Institute of Finance and Taxation was authorized to study the same and furnish its report. Considering the report submitted by them and the recommendation of the Subject Committee, it is proposed to make the following amendments in the compounding scheme.
For dealers opting compounding for the first time, existing provision will continue. Considering the recommendations of the Subject Committee, for dealers who were paying compounded tax, reduced rates will be prescribed for those who had compounded continuously for three years and five years respectively, based on the turnover slabs, which will be as follows.
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turnover for
the previous
Dealers who
were paying
compounded tax
continuously for
more than five
Dealers who
were paying
compounded tax
continuously for
more than three
Dealers paying compounded tax upto three years
Above `10
lakhs and
upto` 40
103% of the tax paid last year
104% of the tax paid last year
105% of the tax paid last year
Above ` 40
lakhs and
upto` 1 crore
109% of the tax paid last year
112% of the tax paid last year
115% of the tax paid last year
Above ` 1 crore.
115% of the tax paid last year
120% of the tax paid last year
125% of the tax paid last year
With regard to dealers who were paying compounded tax and whose annual total turnover is ` 10 lakhs or less need only pay compounded tax at the rate of 1% of the sales turnover.
Apart from the above, it will also be stipulated that they have to pay tax at the specified rate relevant to their sales turnover, in the event of this amount being higher than the compounded tax fixed as above. Newly opened branches will be considered as a separate business place   for   compounding   and   such   branches   will   not   be   allowed   to
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compound unless it has continuous business for an year. There will
not be any compounded tax liability for branches which does not
engage in sales or purchase. Provisions would be made in the Act to
grant proportionate reduction in the compounded tax payable, for
branches   which   were   closed   during   the   previous   year.
              It   will   be
clarified that the slabs for determining compounded tax will be based on the total turnover. Further, it would be clarified that the various compounded tax rates linked to their turnover, will be applicable only to the taxable turnover under the VAT Act. The tax collectable from consumers by these dealers will be limited according to their compounded rates. These provisions will be effective retrospectively from 01-04-2013 and permission to opt under this scheme will be granted accordingly. Revenue loss of ` 25 croresis expected due to this measure. As recommended by the Subject Committee, the feasibility of implementing an online invoice system for gold dealers who are not under compounding scheme and those having a prescribed turnover, will be studied and decision taken.
356. In the last years Budget, to raise funds for providing financial assistance for the marriage of girls from poor families, a „MangalyaNidhiCess was imposed upon marriages and connected functions held in Kalyanamandapams and Three Star Hotels. Certain grievances were raised on this matter. One grievance is that, Cess could be imposed for one or more functions of the same marriage. It is also noticed that the stipulation that, marriages conducted in halls having 500 seats including dining hall will be liable for MangalyaNidhiCess,  has  created  difficulties  for  people  who  conduct
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marriages   in   a   low   scale.      To   redress   these   grievances   appropriate amendments will be made in the Act.
357. The implementation of Direct Benefit Transfer with respect to LPG has caused the consumers to bear the burden of VAT on the subsidy amount also. Appropriate amendment in the Act will be made to exempt this VAT on the subsidy amount with retrospective effect from 1st January, 2014, so as to grant relief to the consumers. As a result of this step, the sale value of a cylinder will come down by ` 41.32 and the consumers will be benefited. Through this step, the Government is foregoing a tax revenue of ` 287 crores.
358. Coastal transport is a cheap mode of transport of goods and is beneficial to Kerala since it have many ports. This has to be encouraged. The fuel used in these vessels is furnace oil which is taxable at 14.5%. It is proposed to reduced tax rate to 5% subject to certain conditions. It is expected that on account of this measure of reduction in rate of tax, more such vessels are expected to touch Kochi for filling of fuel.
359. Last year charitable hospitals were granted exemption on the medicines purchased from compounded dealers, laboratory store items and consumables. For availing this exemption from 01-04-2005 onwards, they had to take registration before 30-06-2013. But, many charitable hospitals has not availed this facility. To resolve the issue, the following stipulations will be made in the Act.
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The registration and return liabilities of the charitable hospitals will be dispensed with on the basis of a certificate issued by the Commissioner of Commercial Taxes based on certain conditions. The certificate will be issued based on the orders of tax exemption under the Income Tax Act. One of the important conditions would be that they will have to purchase medicines from compounded dealers and the purchase of consumables and laboratory store items shall be from other registered dealers. Rules will be prescribed for this purpose. Violation of conditions will attract initiation of statutory proceedings against defaulters.
                     For the period upto 31-03-2013, the exemption would be made operative based only on the certificate issued by the Commissioner considering the orders of income tax exemption, without adverting to any conditions.
                     A fee of ? 10,000/- will be levied on such certificate.
360.    With regard to other hospitals, based on the condition that they
purchase medicines, other consumables and laboratory store items on
MRP, and if they opt so, they will be absolved from tax liability.
Further, in cases where the tax liability has been assessed, if they pay
full tax amount before 31-03-2014, penalty and interest will be
361.     To  alleviate the uncertainties relating to tax prevailing  in the
ayurveda sector, the tax rate of ayurvedic cosmetics manufactured
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and sold under Drug License will be reduced from 12.5% to 4% for the period from 13-11-2009 to 31-03-2012. It will be stipulated that in the case of dealers who had collected tax at higher rates, it should be remitted to Government and tax remitted to Government at higher rates will not be refunded.
362.      Considering the long pending demand of the local branded
entrepreneurs in the bakery sector, the tax rate of various types of
cakes, halwa, mixture, laddu and jelabi will be unified at 5% without
branded - unbranded classification.
363.     Kochi Metro is considered as a prestigious infrastructure project in
Kerala. In line with the concession granted to similar metro project
by other States, the works contract tax on this project will be
exempted, subject to conditions prescribed. The tax forgone in this
measure is expected at
` 250/- crorese.
364.      Tourism sector is considered as an important industry of the State.
As a token of support and encouragement the luxury tax on hotels
will be reduced to 5% for the off season months of June, July and
August. To strengthen the efforts of the tourism department for
making Kerala a destination for National and International Level
Seminars and Conventions, the luxury tax rate of auditoriums and
convention centers having rent above
` 20,000/- will be reduced
from 20% to 10%. This concessional rate will be applicable only to
the Seminars and Conventions approved by the tourism department.
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365. The KGST Amnesty Scheme announced last year had ended on 31-12-2013. Since it is a scheme to clear the pre-vat arrears and considering the request from various quarters, the scheme will be extended upto 31st March, 2014.
366.     Special Amnesty scheme was available to State PSUs earlier in 2008
to settle pre-VAT arrears. Some of the PSUs cannot avail the
concession during that time. They have sought the re-introduction of
the earlier amnesty scheme. Considering the same, the amnesty
scheme prevailed in 2008 for State PSUs will be reintroduced on the
same terms and the last date for filing option will be 31st July 2014
and the full payment has to be made on or before 31-12-2014.
367.     The Government intends to introduce an Amnesty Scheme to
Agricultural Income Tax also.
                This amnesty scheme will be
applicable to the demands upto 31-03-2005. The last date for filing
option under this scheme will be July 31st, 2014 and the last date for
making payment of arrears will be December 31st, 2014. The
conditions of this amnesty scheme would be those, which had
prevailed in 2008.
368.   Rice sold by Food Corporation of India to authorized wholesale ration
dealers were taxable for the period from 01-04-2005 to 31-03-2013.
But the price under the rationing schemes were fixed excluding the
VAT element. This has resulted in unintended tax liability to the
wholesale ration dealers as FCI has collected tax from dealers. To
facilitate the FCI to reimburse the tax element to authorized ration
wholesale dealers, the tax on rice sold by FCI to authorized wholesale
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ration dealers will be exempted from tax for the period from 01-04-2005 to 31-03-2013. The revenue impact of this decision is ` 45 crores.
369.      In  continuation  of  the  policy  of  encouraging  environmental  friendly products, paper cups will be exempted from tax.
370.         To promote rice production and to support rice based small and medium industrial units, rice and rice products were exempted from tax in the last year's Budget. Bran oil, being a rice based product, will be exempted from tax.
371.         In order to givereleif to the common man, rice was exempted from tax. Tax rate of pulses and cereal flours were brought down from 5% to 1%. In continuation to this policy, maida and wheat powder will be exempted from tax. The tax rate of orid dhal powder will be reduced to 1%.   The revenue loss will be ` 25 crores.
372.    To encourage coconut based industries, soaps exclusively
manufactured from coconut oil will be exempted from tax.
373.   It was clarified in the last Budget that the tax rate of soya chunks, an
edible product manufactured out of soya bean deoiled cakes, will be
5%. Considering the fact that, the dealers had not collected tax at
12.5% for previous years, the rate of 4% will be made applicable to
this item upto 31-03-2012 and from 01-04-2012 to 31-03-2013, the
applicable rate would be 5%.
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374.         The present tax rate of 5% on LED lamps will be made applicable to all LED equipments used for lighting purpose.
375.         To provide relief to rubber farmers, the tax rate of rubber spray oil which is mainly used by farmers for control of fungus diseases in rubber plantations, will be reduced to 5%.
Plugging loopholes for addressing tax evasions
376. As per the present provisions, sale to or by Military, Naval, Air Force, NCC Canteens, Indian Naval Canteen Service, CSD, Central Police Canteens and its affiliated Kerala Police Canteens, is at half the schedule rates applicable to goods. Unit run canteens purchase goods from Canteen Stores Department or from dealers approved by them. Unit run canteens have to abide by the Unit Run Canteen Manual issued by the Central Government. As per the provisions of the Unit Run Canteen Manual, the unit run canteen cannot purchase goods from any other source other than CSD or from dealers authorized by CSD. Same is also the case with regard to affiliated canteens of Central Police Canteens. It is proposed to make suitable modification in the Act to ensure that the unit run canteen will get tax benefit, only if they purchase goods from CSD or their approved dealers. With regard to Police Canteens also, suitable modifications will be made in the Act, that they will get a concessional rate only if they purchase goods from Central Police Canteen or approved dealers of Central Police Canteen.
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377.   Provisions will be made in the Kerala Value Added Tax Act, that with
regard to purchase of rubber wood and latex made by registered
dealers from people without registration, the purchase tax will have to
be paid by the dealer, and special rebate will be allowable only in the
next month.
378.         For registration under the Kerala Paper Lotteries Act, a no objection certificate from the Director of State Lotteries                                                                  will be made mandatory and suitable modification to that effect will be made in the said Act.
379.         It is noticed that a large number of dealers are making default in payment of collected tax deliberately by delaying in filing of returns in time. In order to curtail this practice, a new provision will be incorporated in section 31 of the VAT Act, making it mandatory that non-payment of collected tax would result in payment of interest thereon at the rate of 36% per annum.
380.   Winding up of a separate Audit assessment wing in the Commercial
Taxes Department during 2010 has adversely affected the audit
assessment functions envisaged under the VAT Act. The Accountant
General has also pointed out this fact. Though these functions were
delegated to Circle officers, it was found to be not effective. Such
limiationsexisited prior to 2010 also..
                 After 2010, considerable
advances were made in electronic tax administration by way of
e-Filing of returns, e-Declarations, e-Payments and audited
statements, facilitating a centralized and computerized file selection
process based on definite criteria and plan the files for audit, an year
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in    advance.        For    this,    the    Audit    Assessment    Wing    will    be    re-established in the Commercial Taxes Department.
381.       Presently for all transactions above ` 100/-, a dealer has to issue sale bills. Non-issuance of sale bills is the main cause for tax evasion. There is provision for imposing penalty for non-issuance of sale bills in the Act. It is proposed to make stringent provisions by making it a criminal offence liable for prosecution in a criminal Court of Law punishable with a fine which may extend to ` 10,000/- or for imprisonment upto six months. This will be applicable only if the sale value in a single transaction exceeds ` 5000/-. The prosecution will be allowed   only with the prior sanction of the Deputy Commissioner.
382.       Presently for non filing of returns, assessing officer has the discretion to impose a penalty upto` 10,000/-. Suitable provisions will be made to make it mandatory to impose a minimum penalty of ` 1,000/-.
Simplification of procedures
383.       As per the existing provision, the sale of building materials, industrial inputs and plant and machinery etc. to SEZ is exempted from tax. But lack of clarity exist with regard to work contracts done in SEZ. It will be made clear that the exemption to SEZ will be available to the sub contractor also, if the work is done by them.
384.       It will be clarified in the VAT Act that for computing the limit to opt for payment of tax by presumptive dealers, turnover under KGST Act and turnover of medicine on which MRP tax has been paid by them,
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will not be  considered.     This will  be given  retrospective effect from 01-04-2005.
385.       Presumptive tax is a simplified provision made available to small dealers subject to certain conditions. If any of the conditions is violated, they will be assessed for payment of tax as a normal dealer and they have to pay tax accordingly. But while making such assessments, these dealers are finding it difficult for obtaining input tax credit and special rebate. Hence, provisions will be made in the VAT Act to remove the difficulties so as to grant input tax credit and special rebate while assessments are initiated denying their presumptive status.
386.       Considering the dearth of appeals, the penalty orders were made appealable before Deputy Commissioner (Appeals) during 2006. Now, the number of appeals have increased considerably. Considering this, the powers of revision against penalty orders will be restored to the District Deputy Commissioners, as existed earlier. The power of remand by the Deputy Commissioners and by Deputy Commissioner (Appeals) will be limited to ex-parte orders only.
387.       It will be stipulated that dealers who are not liable to file Form No.13 and 13A, have to file Profit and Loss Account online. This will be a mandatory provision.
388. As per the present provisions, Co-operative Societies are allowed to submit the Audited Statements and Certificates issued by the Registrar   of   Co-operative   Societies   in   lieu   of   audited   statement   of
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accounts by Chartered Accountants. In case of Khadi and Village Industries units the audit reports prepared by Kerala Khadi and Village Industries Board will be accepted for the purpose.
389.       Awarders have to pay the amount deducted from the contractors before the Fifth day of the succeeding month. This provision is creating difficulties, particularly for Government departments. In the circumstances, the date of payment will be extended to the twentieth day of the succeeding month for Government Departments and institutions.
390.       Last year I had implemented a 'One Time Registration Scheme' whereby small dealers were incentivised to take registration, by exempting their past liabilities. The last date for the scheme was 30th Sept. 2013. It is proposed to extend the time limit of this scheme upto 31st August, 2014.      One of the feed backs received while implementing the scheme was on the documents needed for the registration purposes.                       The provisions will be revisited and the procedures simplified.
391. The sale of cardamom and tea is mainly through auction centres. Authorized brokers bid on behalf of the planters and confirm the sale. Though these brokers acts as agents of the planters, they take registration and receives C-forms from outside state for the concessional rate on the interstate sales. It is noticed that, pointing out certain deficiencies in the procedure, certain officers deny the exemption on the turnover on which the brokers had paid tax, thereby
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causing  further  assessment   on  the   planters.   Steps  would   be  taken   to resolve the issue.
392.          The increase in online trade is affecting tax collection of our State. The selling State gets all the tax from the consumer who is situated in Kerala. Presently there are certain limitations to regulate this activity. A committee would be setup to study and report on the various corrective measures to be taken by examining the issue in the light of Sale of Goods Act, Value Added Tax Act and CST Act and relevant Constitutional provisions.
393.          The general provision is that, dealers opting to pay compounded tax will have to file their options before 30th April. Considering the difficulties faced by Government contractors, the Commissioner will be empowered to condone the delay in filing option, upto the time limit for filing the annual return.

394.       As per the CST Act, the assessment provisions of the general sales tax law of a State would be applicable for the CST assessments. But after the introduction of self assessment system in VAT, certain ambiguities exist in this regard. It will be clarified that the time limit for completion of CST assessments would be the same as per the provisions of VAT Act. It will also be stipulated that self assessment shall not be completed under VAT and CST, unless all the statutory forms and statements are filed.
395.       The receipts of Kalyanamandapam, Auditoriums and Convention centres etc. excluding food, are liable for luxury tax under the Kerala
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Tax on Luxuries Act. It is noticed that luxury tax is being evaded by misclassifying the receipts under various heads like donation, other miscellaneous charges etc. To curtail these practices appropriate amendment would be made in the Act.
396. As per Section 67(1) of the KVAT Act, the case relating to offence detected shall be disposed off within one year from the date of detection unless extention of time is granted by Deputy Commissioner. The Deputy Commissioner can extend the time upto three years. It is a fact that in the era of information technology, many complex investigations will not end within three years. There is also a situation whereby the tax evaders does not co-operate with the investigation. The evaders themselves may pose major hurdles in the processing of files and in the end they will raise the plea of limitation. Hence, in the interest of State, revenue the above provision will be dispensed with.
397. The existing KGST Tribunal benches at Trivandrum, Ernakulam, Kottayam and Calicut will be empowered to hear VAT appeals. For this purpose the powers and the structure of the Tribunal will be suitably modified.
398. The e-governance programme implemented in the department had a significant role in making the tax administration transparent and accurate. But it is noticed that the capacity of the existing server is causing harship to the officers and the dealers. Hence state-of-the-art
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servers    with    enhanced    capacity    will    be    installed    shortly    in    the department.
399.       A programme will be implemented in collaberation with Director General of Foreign Trade for online processing of export refunds and online verification of export documents.
400.       A separate wing headed by a technical expert will be established in the Commercial Taxes department for enhancing the technical expertise in e-governance. Technical Training will be imparted to the departmental staff . Further a Special Cyber Squad will also be formed.
401.       The programme for issue of notices to dealers, assessment orders, demand notices etc. in the Commercial Taxes Department through online facility, will be commissioned shortly.
Infrastructure Development
402.       The construction of the building complex at Palakkad will be completed in this year itself.
403.       As part of modernization, to replace obselete vehicles and to provide vechicles for the newly formed Audit Assessment Wing, Economic Intelligence Wing and to strengthen the Intelligence Wing, necessary number of vehicles will be purchased. GPS Systems will be implemented to improve the control and efficiency of the Intelligence Squads.
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404.      A facilitation centre at Palakkad railway station will be made functional immediately. Steps would be taken to start facilitation centre at the three major airports and at the railway stations at Kozhikode and Thrissur.
405.      Consequent to the expansion of infrastructural facilities in Commercial Taxes Department, for the effective and speedy maintenance works of weighbridges at check posts and departmental vehicles, a Mechanical Engineering Division will be formed.
406.   The Head Office of the national level, Gulati Institute of Finance and
Taxation will be inaugurated at Sreekariyam in Thiruvananthapuram,
in the month of February, 2014. Training will be imparted to the
officials of the Commercial Taxes Department under the agies and co-
operation of this institute.
Kerala State Financial Enterprises
407. In the sector of Chitty business, KSFE is on the path of growth. All KSFE branches have been computerized. From next year onwards, Chitty auction will be conducted through online facility.
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408.       Sir, Comprehensive development and welfare of the people of the
State is the main mission of the Government. I conclude with the
gratitude that projects and programmes for the development of the
State could be formulated in the past two budgets for fulfilling this
409.        The general economic slow down prevailing in the country has
reduced the total consumption in the State which resulted in decline
in growth of the state's revenue. But more stress has to be given for
development expenditure. In the budget for 2014-15 an increased
allocation by
` 7010 crore has been made for development
expenditure compared to that for the current year. In this situation
wiping off the revenue deficit as stipulated in the Kerala Fiscal
Responsibility Act has become a difficult target to achieve.
Realising this, I present the budget anticipating a revenue deficit of
1.53 % and fiscal deficit of 3.10% of GSDP for 2014-15.
410.     Now, let me present the abstract of the Revised Estimate for 2013-
14 and the Budget Estimates for 2014-15.
Revised Estimates for 2013-14 (`   incrore)

Revenue Receipts
Revenue Expenditure
Grants for creation of capital assets
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Revenue Deficit
(-) 6208.35
Actual Revenue Deficit
(-) 1889.75
Capital expenditure
Loans & Advances (Net)
(-) 1054.42
Public debt (Net)
Public account (Net)
Overall Surplus/Deficit
(-) 431.62
Opening balance at the beginning of the year
Closing balance at the end of the year
(-) 345.47
Budget Estimates for 2014-15 (` in crore)

Revenue Receipts
Revenue Expenditure
Grants for creation of capital assets
Revenue Deficit
(-) 7131.69
Actual Revenue Deficit
(-) 2053.01
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Capital expenditure
Loans & Advances (Net)
(-) 655.43
Public debt (Net)
Public account (Net)
Overall Surplus
Carry over Surplus/Defitict
(-) 345.47
Closing Balance
(-) 200.92
Additional expenditure announced
Concessions announced
Additional Resource Mobilisation
Cumulative Deficit at the end of the year
(-) 168.92
411.     Vidhurar says in the Mahabharatha:–
"Chakshushamanasavacha Karmana cha chathurvidham Prasadayathiyolokam thamlokoanupraseedhathi"
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412.       "Those who make others happy with their frame of mind, speech and actions are in turn rewarded with happiness".
413.       The eyes, heart, words and deeds of the U.D.F are always with the people and for the people. This was the aspect which I projected in my previous three budgets. For the same reason the people are happy and so also the U.D.F. We are bound to go ahead on the same track.

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