On the basis of existing taxation, Revenue Receipts for 1961-62 are placed at Rs. 215.53 crores. With Revenue Expenditure at Rs. 191.90 crores, the surplus amounts to Rs. 23.63 crores. The Revenue Receipts for 1961-62 show an increase of Rs. 18.79 crores over the Revised Revenue Estimates for 1960-61. With respect to Revenue Expenditure there was also an increase of Rs. 17.69 crores. The surplus on Revenue Budget for 1961-62 is expected to be higher by Rs. 1.10 crores than for 1960-61. The estimates of Capital Expenditure for 1961-62 total to Rs. 229.94 crores which reflects a rise of Rs. 26.08 crores over 1960-61 (Revised Estimates). In the Revenue Budget, the anticipated increase from Rs. 196.74 crores in 1960-61 to Rs. 215.53 crores in 1961-62 was expected to emerge chiefly from Customs, Central Excise Duties, and Interest Receipts. Collections under Customs Duties are expected to increase by Rs. 6.95 crores from Rs. 53.45 crores to Rs. 60.40 crores, under Central Excise Duties, by Rs. 1.36 crores from Rs. 32.33 crores to Rs. 34.07 crores and under Interest Receipts, by Rs. 4.05 crcres from Rs. 8.89 crores to Rs. 12.94 crores. On the Expenditure side, the increase from Rs. 174.21 crores to Rs. 191.90 crores is largely accounted for by Non-Development Expenditure on Debt Service and Frontier Regions. A small increase of Rs. 1.76 crores is also estimated in the field of Agriculture under Development Expenditure.