Growth and Utilisation Ratio of Own Sources Revenue of Gram Panchayats in Howrah District of West Bengal

Abstract

Gram panchayats in the present day development process are conceived as people's institution. The underlying ethics of their functioning is based on the spirit of democracy where people's choice and voice are adequately captured. In participatory development it is very difficult to state categorically the exact nature of participation in plan formulation and implementation of different rural development programmes. In West Bengal, the State Government endeavors to encourage the process of participatory development through the amendments (Section 16A) of the West Bengal Panchayat Act. Hence great emphasis is now made on mobilization of own resources of panchayats. Growth and utilization ratio of Own Sources Revenue of Gram Panchayats depend on tax and non tax revenue of panchayats. But the Own Sources Revenue of Gram Panchayats is not adequate to upgrade the economic structure of the area of panchayat. The involvement of the people in the planning process is necessary to take into account their felt needs, to mobilize local resources, to increase the speed of implementation by securing the people's cooperation, to increase the acceptance of the plan and projects and also to bring about a change in the power structure in people's institutions in favour of the poor. Strong leadership and political will are the necessary conditions for facing the challenge of enabling the local self-government institutions to become effective instruments of social and economic development of rural areas¹⁶.