Appendix B: Pension Liabilities of the State Governments                                                                                                                                    (Rs. lakh)
State	2004-05BE					2003-04RE					2002-03
	Pension	Non-Dev	Revenue	#	$	Pension	Non-Dev	Revenue	#	$	Pension	Non-Dev	Revenue	#	$
		Exp	Exp.				Exp	Exp.				Exp	Exp.
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16
Andhra Pradesh	307078	1356819	3415154	22.63	8.99	242554	1205400	3031491	20.12	8.00	236390	1080771	2605689	21.87	9.07
Arunachal Pradesh	6633	44961	116506	14.75	5.69	5941	44663	144211	13.30	4.12	6015	36456	103139	16.50	5.83
Assam	109793	474409	1498289	23.14	7.33	99922	448878	1160547	22.26	8.61	77599	311220	711250	24.93	10.91
Bihar	243412	884994	1634149	27.50	14.90	220120	739269	1463225	29.78	15.04	203914	713433	1402535	28.58	14.54
Chhattisgarh	45120	250194	760573	18.03	5.93	40073	208358	711018	19.23	5.64	39057	183886	553000	21.24	7.06
Goa	12370	131013	263506	9.44	4.69	12064	60384	185255	19.98	6.51	13789	91152	200006	15.13	6.89
Gujarat	162160	953486	2378633	17.01	6.82	154047	891041	2360743	17.29	6.53	158833	830248	2144013	19.13	7.41
Haryana	87500	514066	1168402	17.02	7.49	81000	450779	1067351	17.97	7.59	74591	399531	934212	18.67	7.98
Himachal Pradesh	66100	288425	579107	22.92	11.41	58000	256441	540952	22.62	10.72	49029	213067	514116	23.01	9.54
Jammu and Kashmir	63051	320103	796763	19.70	7.91	62423	338991	659584	18.41	9.46	63831	335562	641268	19.02	9.95
Jharkhand	92780	301271	784424	30.80	11.83	90507	297935	730196	30.38	12.39	75034	281441	773722	26.66	9.70
Karnataka	221400	1147596	2543748	19.29	8.70	202370	994602	2305028	20.35	8.78	177308	711213	1881450	24.93	9.42
Kerala	256114	820236	1897109	31.22	13.50	229107	746142	1622748	30.71	14.12	228290	667803	1475605	34.19	15.47
Madhya Pradesh	145431	794653	1826116	18.30	7.96	138475	736913	1996235	18.79	6.94	108268	544469	1455980	19.89	7.44
Maharashtra	273094	2574841	4790439	10.61	5.70	278119	2088085	4619550	13.32	6.02	252585	1794682	4047431	14.07	6.24
Manipur	18434	75760	168683	24.33	10.93	17215	71984	187787	23.92	9.17	16735	65058	141510	25.72	11.83
Meghalaya	7998	58252	161713	13.73	4.95	7997	55793	158599	14.33	5.04	6697	48384	120455	13.84	5.56
Mizoram	10594	52133	118374	20.32	8.95	10595	51991	132069	20.38	8.02	4712	40563	113096	11.62	4.17
Nagaland	17645	94420	175331	18.69	10.06	15344	87892	175503	17.46	8.74	13338	79867	150628	16.70	8.85
Orissa	159794	737377	1408391	21.67	11.35	163148	617337	1264282	26.43	12.90	102979	480526	1001468	21.43	10.28
Punjab	138873	989641	1912090	14.03	7.26	143858	946772	1721589	15.19	8.36	135564	907236	1482513	14.94	9.14
Rajasthan	135005	843040	1958825	16.01	6.89	190917	861870	1937053	22.15	9.86	168313	764549	1701578	22.01	9.89
Sikkim	3145	114839	175487	2.74	1.79	4785	53977	106980	8.86	4.47	2918	140575	188262	2.08	1.55
Tamil Nadu	459800	1286959	2812873	35.73	16.35	380800	1130610	2655004	33.68	14.34	332653	989491	2568770	33.62	12.95
Tripura	29000	100845	221570	28.76	13.09	26096	94713	220077	27.55	11.86	22653	82673	196072	27.40	11.55
Uttranchal	55573	226208	586358	24.57	9.48	30155	203126	561328	14.85	5.37	13471	118738	367559	11.35	3.66
Uttar Pradesh	414326	2328729	4278571	17.79	9.68	357376	2073102	5279807	17.24	6.77	275113	1558269	3293850	17.66	8.35
West Bengal	291386	1560500	2779844	18.67	10.48	264896	1468740	2678007	18.04	9.89	240815	1258804	2316078	19.13	10.40
NCT Delhi	3400	217608	595234	1.56	0.57	0	181040	529028	0.00	0.00	0	152102	459820	0.00	0.00
All States	3837009	19543378	41806262	19.63	9.18	3527904	17406828	40205247	20.27	8.77	3100494	14881769	33545075	20.83	9.24
Notes:  # Pension liabilities as a per cent of non-developmental exp.
$ Pension liabilities as a per cent of total revenue exp.
Source:RBI(2004), State Finances;A Study of Budgets of 2004-05, December