January 24, 1976 planatory Memorandum on the Budget for, 1976-77. "The state government has streamlined the tax administration with a view to plugging the loopholes which facilitate tax evasion and is likely: to quicken the pace of recovery by timely enforcement of tax laws. The state government proposes to review non-plan expenditure with a view to eliminating unproductive and wasteful expenditure ..." The Minister also expects better receipts this year. Savings and better tax performance may thus fill the gap.