Assam government today presented a tax free 293 crore 44 lakh deficits budget for the year 2012-2013.Chief Minister Tarun Gogoi, who is also holding the post of finance minister laid down the budget. The budget estimates showed an expenditure of 2,85,561.07 crore rupees for the next financial year. He announced a slew of initiatives for the benefit of the people.Emphasise has been given on Health, Education, Agriculture and Rural Development sectors. The chief minister declared to provide footwear to the primary school students.At least 1 thousand 600 new faculty positions will be created in colleges and universities to introduce courses like nano-technology, bio-technology and performing arts.In health sector, provision has been made to give one time grant of 1 lakh rupess to the widows of persons who died of HIV-AIDS.In a bid to achieve the target to cover 5 lakh hectares under Mission Double Cropping, Assam government announced to distribute 1000 tractors and 2000 power tillers to small and marginal farmers at 50 percent subsidy. Under Mahatma Gandhi National Rural Employment Guarantee Act, it is proposed to create around 600 lakh maydays for the next financial year.