Consider the following statements : 1. Part B of the Budget speech of the Finance Minister includes description of the initiatives on economic front to be taken up by the Government for the coming year in addition to direct and indirect tax proposals. 2. The receipts on account of the partial disinvestments of Central Government’s holdings in the equity capital of public sector enterprises are revenue receipts. Which of these statements is/are correct?

(a) 1 only
(b) 2 only
(c) Both 1 and 2
(d) Neither 1 nor 2