In Himachal Pradesh the Chief Minister Prem kumar Dhumal presented a budget for financial year 2013. Barring marginal increase in tax on tobacco products and no new taxes have been imposed. In budget Chief Minister Prem Kumar Dhumal doled out sops to appease almost every section of society. The budget shows deficit of 1938 crores in total budget expenditure estimate financial year 2012- 2013 is 20243.92 crore rupees. Budget lays special emphasis on the better and transparent governance include service delivery to the citizen through e governance. Apart from this the budget emphasis on agriculture power roads education and the health.