खालीलपैकी कोणता बिगरकर महसूल नाही ?

The correct answer is Option D (Central excise duty).

Key Points:
• Government receipts are classified into Tax Revenue, Non-Tax Revenue, and Capital Receipts.
• Tax Revenue consists of statutory compulsory financial levies imposed by the government under legislative authority without a direct quid-pro-quo.
• Central Excise Duty (केंद्रीय उत्पादन शुल्क) is a prominent Indirect Tax levied under Entry 84 of the Union List on goods manufactured or produced within India.
• In contrast:
• Profits/Surplus transfers of the Reserve Bank of India and profits/dividends from public enterprises are Non-Tax Revenues under the revenue account.
• Public borrowings are classified under Capital Receipts.
• Because Central Excise Duty is explicitly a Tax Revenue (कर महसूल), it is NOT a non-tax revenue (Option 4).
• Key Takeaway: Central Excise Duty is a tax levy on manufacturing and hence is a tax revenue, not a non-tax receipt.