The correct answer is (c). Non-plan expenditure is increasing.
Revenue receipts are increasing by 10.2%, plan expenditure is increasing by 10.3%, and total tax revenue is increasing by 10.1%. However, non-plan expenditure is increasing by 10.5%, which is more than the increase in revenue receipts and plan expenditure. This means that the state government is spending more money on non-plan activities, such as salaries and pensions, than it is receiving in revenue. This could lead to a budget deficit in the future.
Here is a brief explanation of each option:
(a) Revenue receipts are decreasing. This is not correct. Revenue receipts are increasing by 10.2%.
(b) Plan expenditure is decreasing. This is not correct. Plan expenditure is increasing by 10.3%.
(c) Non-plan expenditure is increasing. This is correct. Non-plan expenditure is increasing by 10.5%.
(d) Total tax revenue is decreasing. This is not correct. Total tax revenue is increasing by 10.1%.