Classify the following receipts:

1. Sale of postal stamps by Post Offices

Sector Non-Tax Revenue
Sub-Sector Other Non-Tax Revenue (Economic Services)
Major Head 1201 Postal Receipts
Sub-Major Head 00
Minor Head 101 Sale of Postal Stamps

2. Toll Plaza Receipts

Sector Non-Tax Revenue
Sub-Sector Other Non-Tax Revenue (Economic Services)
Major Head 1054 Roads and Bridges
Sub-Major Head 00
Minor Head 102 Tolls on Roads

3. Livestock transportation by Indian Railways

Sector Non-Tax Revenue
Sub-Sector Other Non-Tax Revenue (Economic Services)
Major Head 1002 Indian RailwaysCommercial LinesRevenue Receipts
Sub-Major Head 02 Goods Earnings
Minor Head 105 Live Stock

4. Sale by Sericulture Department

Sector Non-Tax Revenue
Sub-Sector Other Non-Tax Revenue (Economic Services)
Major Head 0851 Village and Small Industries
Sub-Major Head 00
Minor Head 107 Sericulture Industries

5. Receipts from social and farm forestries

Sector Non-Tax Revenue
Sub-Sector Other Non-Tax Revenue (Economic Services)
Major Head 0406 Forestry and Wild Life
Sub-Major Head 01 Forestry
Minor Head 102 Receipts from social and farm forestries

6. Sale of fish, fish seeds by Fisheries Deptt

Sector Non-Tax Revenue
Sub-Sector Other Non-Tax Revenue (Economic Services)
Major Head 0405 Fisheries
Sub-Major Head 00
Minor Head 103 Sale of fish, fish seeds etc.

7. Sale of manures and fertilisers by Agriculture Deptt

Sector Non-Tax Revenue
Sub-Sector Other Non-Tax Revenue (Economic Services)
Major Head 0401 Crop Husbandry
Sub-Major Head 00
Minor Head 105 Sale of manures and fertilisers
8. Advertisement revenue by Radio
Sector Non-Tax Revenue
Sub-Sector Other Non-Tax Revenue (Social Services)
Major Head 0221 Broadcasting
Sub-Major Head 01 Sound Broadcasting
Minor Head 102 Commercial Services

9. Rent of Police Housing

Sector Non-Tax Revenue
Sub-Sector Other Non-Tax Revenue (Social Services)
Major Head 0216 Housing
Sub-Major Head 01 Government Residential Buildings
Minor Head 107 Police Housing

10. Urban Water Supply charges

Sector Non-Tax Revenue
Sub-Sector Other Non-Tax Revenue (Social Services)
Major Head 0215 Water Supply and Sanitation
Sub-Major Head 01 Water Supply
Minor Head 103 Receipts from Urban water supply schemes

11. Penalties on a company for not filing Income Tax Return

Sector Tax Revenue
Sub-Sector Taxes on Income and Expenditure
Major Head 0020 Corporation Tax
Sub-Major Head 00
Minor Head 104 Penalties

12. Hotel Receipts Tax from non-company hotels

Sector Tax Revenue
Sub-Sector Taxes on Income and Expenditure
Major Head 0023 Hotel Receipts Tax
Sub-Major Head 00
Minor Head 102 Collections from Hotels which are non companies

13. Income tax on pensions

Sector Tax Revenue
Sub-Sector Taxes on Income and Expenditure
Major Head 0021 Taxes on Income Other than Corporation Tax
Sub-Major Head 00
Minor Head 102 Income Tax on other than Union Emoluments including pensions

14. Taxes on professions, trades, callings and employment

Sector Tax Revenue
Sub-Sector Taxes on Income and Expenditure
Major Head 0028 Other Taxes on Income and Expenditure
Sub-Major Head 00
Minor Head 107 Taxes on Professions, Trades, Callings and Employment
15. State Excise on Foreign Liquors and spirits
Sector Tax Revenue
Sub-Sector Taxes on Commodities and Services
Major Head 0039 State Excise
Sub-Major Head 00
Minor Head 105 Foreign Liquors and spirits

16. Electricity Duty

Sector Tax Revenue
Sub-Sector Taxes on Commodities and Services
Major Head 0043 Taxes and Duties on Electricity
Sub-Major Head
Minor Head 101 taxes on consumption &sale of electricity

17. Entertainment Tax

Sector Tax Revenue
Sub-Sector Taxes on Commodities and Services
Major Head 0045 Other Taxes and Duties on Commodities and Services
Sub-Major Head
Minor Head 101 Entertainment Tax

18. Dividend received from J&K Bank

Sector Non-Tax Revenue
Sub-Sector Interest Receipts, Dividends and Profits
Major Head 050 Dividends and Profits
Sub-Major Head
Minor Head 200 Dividends from other investments

19. Examination fee by JKPSC

Sector Non-Tax Revenue
Sub-Sector Other Non-Tax Revenue (i) General Services
Major Head 0051 Public Service Commission 1
Sub-Major Head
Minor Head 105 State PSC Examination Fees.

20. Traffic challans

Sector Non-Tax Revenue
Sub-Sector Other Non-Tax Revenue (i) General Services
Major Head 0055 Police
Sub-Major Head
Minor Head 103 Fees, Fines and Forfeitures

21. Hire charges of Machinery and Equipment received by PWD.

Sector Non-Tax Revenue
Sub-Sector Other Non-Tax Revenue (i) General Services
Major Head 0059. Public Works
Sub-Major Head 80 General
Minor Head 102 Hire charges of Machinery and Equipment
22. Sale of election forms and documents
Sector Non-Tax Revenue
Sub-Sector Other Non-Tax Revenue (i) General Services
Major Head 0070 Other Administrative Service
Sub-Major Head 02 Elections
Minor Head 101 Sale proceeds of election forms and documents

23. Receipts by Government Libraries

Sector Non-Tax Revenue
Sub-Sector Other Non-Tax Revenue (Social Service)
Major Head 0202 Education, Sports, Art and Culture
Sub-Major Head 04 Art and Culture
Minor Head 102 Public Libraries

24. OPD registration charges by GMC, Jammu

Sector Non-Tax Revenue
Sub-Sector Other Non-Tax Revenue (Social Service)
Major Head 0210 Medical and Public Health
Sub-Major Head 01 Urban Health Services
Minor Head 020 Receipts from Patients for hospital and dispensary services

25. Receipts from sheep and wool development

Sector Non-Tax Revenue
Sub-Sector Other Non-Tax Revenue (Economic Services)
Major Head 0403 Animal Husbandry
Sub-Major Head 00
Minor Head 104 Receipts from Sheep and Wool development