Transaction and Rollback in Store Procedure

ALTER PROCEDURE [dbo].[FeeReceipt]
@DocId int ,
@SessionID int,
@StudentID smallint,
@ClassesID int,
@SectionID int,
@FatherName varchar(250) ,
@AdmissionNo varchar(50),
@Student varchar(100),
@ScholarType varchar(20),
@Stopage varchar(50),
@RouteNo varchar(50),
@Remark varchar(250),
@UserID int,

@FeeReceived int,
@FineReceived int,
@RoundOff int,
@Total int,

@Dated datetime,
@TransTypeID int,
@Narration varchar(100),
@DocNo varchar(50),
@AccountID int,
@Paymentby varchar(50),
@PaymentDesc varchar(100),
@DOC datetime,
@Bank int,
@Branch varchar(50),
@AccountIDRoundOff int,
@AmountRoundOff int,
@AmountIDFine int,
-----------
@Str varchar(500),
--------
@Str1 varchar(250),
---------------
@new_identity    nvarchar(100)   OUTPUT

AS
BEGIN


Declare @Voucherid int

SET NOCOUNT ON;


Insert into voucher
(CID,StudentID,Dated,TransTypeID,Narration,Amount,DocNo,UserID)
values(0,@StudentID,@Dated,@TransTypeID,@Narration,@Total,@DocNo,@UserID) 
SELECT @Voucherid = SCOPE_IDENTITY() FROM Voucher


Insert into FeeTrans
(StudentID,FeeTransID,Docno,Dated,ClassesID,SectionID,FatherName,AdmissionNo,Student,FeeReceived,FineReceived,ScholarType,RouteNo,Stopage,RoundOff,Total,Remark)
values(@StudentID,@Voucherid,@DocNo,@Dated,@ClassesID,@SectionID,@FatherName,@AdmissionNo,@Student,@FeeReceived ,@FineReceived,@ScholarType,@RouteNo,@Stopage,@RoundOff,@Total,@Remark)



DELETE FROM VoucherItem WHERE  VoucherID =@Voucherid 


INSERT INTO VoucherItem 
(VoucherID, SideID, AccountID, Amount, Paymentby, PaymentDesc, DOC, Bank, Branch, AgainstID) 
 VALUES  (@Voucherid,1,@AccountID,@Total,@Paymentby,@PaymentDesc,@DOC,@Bank,@Branch,Null)


  
            If (@AmountRoundOff) < 0 
               begin
               INSERT INTO VoucherItem 
                    (VoucherID, SideID, AccountID, Amount, AgainstID) 
                   VALUES     (@Voucherid,1,@AccountIDRoundOff,abs(@AmountRoundOff),Null)
          
          end
    


Delete  from FeeTransItem  where FeeTransID=@DocId


if not @Str =''
begin
Insert into FeeTransItem(FeeTransID,SessionID,FeeHeadID,MNameID,Amount)
select * from [dbo].[fn_ArrayTable] (@VoucherID,@SessionID, @str  ,'/') 

end 


if not @Str1=''
begin
Insert into FeeTransItem(FeeTransID,SessionID,FeeHeadID,Amount)
select * from [dbo].[fn_ArrayTable2] (@VoucherID, @str1  ,'/') 

end  


          
INSERT INTO VoucherItem 
(VoucherID, SideID, AccountID, Amount) 
SELECT     FeeTransID, 2 AS Expr2, FeeheadID, SUM(Amount) AS Expr1 
From FeeTransItem Where (FeeTransID = @VoucherID ) GROUP BY FeeTransID, FeeheadID 


       
            If (@FeeReceived) < 0 
                    begin
                INSERT INTO VoucherItem 
                   (VoucherID, SideID, AccountID, Amount, AgainstID) 
                   VALUES     (@VoucherID,1,@AmountIDFine,abs(@FeeReceived),Null)
 
                 end

            IF (@FeeReceived) > 0 
                begin
                INSERT INTO VoucherItem 
                    (VoucherID, SideID, AccountID, Amount, AgainstID) 
                    VALUES     (@VoucherID,2,@AmountIDFine,abs(@FeeReceived),Null)

        
        end


   
            If (@RoundOff) > 0 
                 begin
                INSERT INTO VoucherItem 
                    (VoucherID, SideID, AccountID, Amount, AgainstID) 
                    VALUES     (@VoucherID,2,@AccountIDRoundOff,abs(@AmountRoundOff),Null)

           end
       


        UPDATE    VoucherItem 
                SET              AgainstID = (SELECT     TOP (1) AccountID 
                FROM          VoucherItem AS VoucherItem_1 
                Where (VoucherID = VoucherItem.VoucherID) And (SideID <> VoucherItem.SideID) 
                ORDER BY VoucherItemID) WHERE     (VoucherID = @VoucherID)

SELECT @new_identity= convert(varchar, @Voucherid) 


End