Chapters

Contents

Paragraph

Page(s)

Prefatory Remarks

vii

Overview

ix-xiii

CHAPTER 1

GENERAL

Trend of revenue receipts

1.1

1-3

Variations between Budget Estimates and Actuals

1.2

3-4

Cost of collection

1.3

4

Arrears in assessments of Sales tax

1.4

4-5

Frauds and evasion

1.5

5

Uncollected revenue

1.6

6

Write off and waivers

1.7

6

Refunds

1.8

7

Results of Audit

1.9

7-8

Failure of senior officials to enforce accountability and protect the interests of Government

1.10

8-9

Internal audit

1.11

10

Follow-up of Audit Reports

1.12

10

Response of the departments to draft audit paragraphs

1.13

11

CHAPTER 2

SALES TAX

Results of Audit

2.1

13

Pendency of appeals at various levels and disposal of remanded cases and its impact on revenue collections

2.2

14-19

Short levy of tax due to misclassification of goods

2.3

20-22

Application of incorrect rate of tax

2.4

22

Incorrect computation

2.5

22-23

Incorrect exemption

2.6

23-24

Non-levy of turnover Tax

2.7

24-25

Short levy of tax on works contracts

2.8

25-27

Non/Short levy of tax on lease rentals

2.9

27-28

Non-forfeiture of excess tax collections

2.10

28-29

Omission to include demands in DCB

2.11

29

Excess set-off of tax

2.12

30

Incorrect grant of sales tax incentive

2.13

31-33

Non/short collection of compounding fee

2.14

33

Non/Short levy of tax on inter-state sales

2.15

34-35

CHAPTER 3

STATE EXCISE DUTIES

Results of Audit

3.1

37

Short levy of licence fee

3.2

38

Non collection of fee for inclusion of partners

3.3

38-39

Short collection of tree tax

3.4

39

CHAPTER 4

LAND REVENUE

Results of Audit

4.1

41

Alienation of Government lands and utility thereof

4.2

42-43

Non/short levy of water tax

4.3

43

Incorrect grant of remission of water tax

4.4

43-44

Loss of revenue due to non-issue of notification

4.5

44-45

Non/short levy of road cess in command areas of irrigation projects

4.6

45-46

Non/short assessment of non-agricultural lands

4.7

46

Non-recovery of market value on encroachments

4.8

46-47

CHAPTER 5

TAXES ON VEHICLES

Results of Audit

5.1

49

Short assessment of tax

5.2

50

Unauthorised retention of fines collected by APSRTC for offences under Motor Vehicles Act

5.3

50-51

Non-collection/levy of compounding fee

5.4

51

CHAPTER 6

STAMP DUTY AND REGISTRATION FEES

Results of Audit

6.1

53

Short levy of stamp duty due to adoption of incorrect rate

6.2

54-55

Loss of revenue due to incorrect adjustment of stamp duty

6.3

55

Misclassification of documents

6.4

56

Undervaluation of property

6.5

57

CHAPTER 7

OTHER TAX RECEIPTS

Results of Audit

7.1

59-60

A.  INDUSTRIES AND COMMERCE DEPARTMENT

Director of Sugar and Cane Commissioner

Non-payment of purchase tax

7.2

60

Non-levy of interest on arrears of purchase tax

7.3

61

B. REVENUE DEPARTMENT

Commissioner of Commercial Taxes
Entertainments Tax and Betting Tax

Short levy of entertainments tax

7.4

61-62

C. ENERGY DEPARTMENT

Chief Electrical Inspector to Government

Non-collection of Electricity Duty

7.5

62

CHAPTER 8

NON-TAX RECEIPTS

Results of Audit

8.1

63-64

A. FOOD, CIVIL SUPPLIES AND CONSUMER AFFAIRS DEPARTMENT

Receipts relating to Civil Supplies Department

8.2

64-66

B. INDUSTRIES AND COMMERCE DEPARTMENT

Director of Mines and Geology

Mines and Minerals

Non-remittance of seigniorage fee

8.3

66-67

Short levy of interest on belated payments

8.4

67

C. FINANCE AND PLANNING DEPARTMENT

(Finance Wing)

Non-recovery of guarantee commission

8.5

68-70

D. REVENUE DEPARTMENT

Commissioner of Commercial Taxes

Short levy/non-collection of rural development (RD) cess

8.6

70-71

E. AGRICULTURE AND CO-OPERATION DEPARTMENT

Commissioner of Co-operation

Short collection of Centage charges

8.7

71-72