Punjab Finance Minister, Manpreet Singh Badal today presented state Budget for 2010-11 showing a a deficit of 3787 The plan outlay for the year is of 9050 crore rupees.<br/><br/>The only tax proposal in the budget is 3 percent enhance in electricity duty. This measure will net 270 crore rupees in a year. Entertainment duty has been reduced from 125 percent to 25 percent drama theatres has been fully exempted from tax.<br/><br/>Emphasis has been given to agricultural sector and the budget for Agricultural University has been enhanced from 20 crore rupees to 105 crore rupees.<br/><br/>Pension of freedom fighters has also been increased.