Own Resource Mobilization of Howrah Zilla Parishad of West Bengal in India

Abstract

Generally own source revenue is the summation of tax and non-tax revenue but own source revenue of Zilla Parishad comes from only non-tax revenue. Section 181 of the West Bengal Panchayat Act, 1973, empowered the ZPs to raise revenue from certain sources like levy of tolls on persons, vehicles and animals and roads established by it, levy of tolls on ferry established by it under its jurisdiction, fees on registration of boats or vehicles, fees for providing sanitary arrangements at public places, license fees for fair and mela, water rate for the supply of drinking water, irrigation, lighting rate for the street light. Under Section 182 the ZP may raise loans under any law relating to local authorities for the “purpose of the Act” and create a sinking fund for the repayment of such loans. The Entropy measure indicated an increasing trend of own revenue diversification during 2005-06 to 2010-11. Utilization rate of own fund was high enough in Howrah Zilla Parishad. The rate of utilization of fund available to Panchayats is an indicator that measures the efficiency of panchayat functionaries in utilization of resources. It is observed that revenue autonomy was not encouraging but varied significantly during the study period from 2005-06 to 2010-11. Entropy measure of diversification of OSR shows an increasing diversification of OSR of the Zilla Parishad during 2005-06 to 2010-11.