Chapter

Contents

Paragraph

Page(s)

Preface

v

Overview

vii-xi

CHAPTER I

GENERAL

Trend of revenue receipts

1.1

1-4

Variations between Budget estimates and actuals

1.2

4

Analysis of collection

1.3

5

Cost of collection

1.4

5

Collection of sales tax per assessee

1.5

6

Analysis of arrears of revenue

1.6

6-7

Arrears in assessment

1.7

7

Evasion of tax

1.8

8

Write-off and waiver of revenue

1.9

8

Refunds

1.10

9

Results of audit

1.11

9

Failure of senior officials to enforce accountability and protect interest of Government

1.12

10-11

Departmental Audit Committee Meetings

1.13

11

Response of the Departments to Draft Audit Paragraphs

1.14

12

Follow-up on Audit Reports-summarised position

1.15

12-13

CHAPTER II

SALES TAX

Results of audit

2.1

15

Review: Schemes of Sales Tax Incentives for Industrial Units

2.2

16-28

Irregular settlement of disputes

2.3

29

Application of incorrect rate of tax

2.4

29-31

Short levy of tax due to misclassification of goods

2.5

31

Short levy due to grant of incorrect exemption

2.6

32-34

Non/short levy due to incorrect computation

2.7

34-35

Incorrect grant of set-off of tax

2.8

36

Non/short levy of turnover tax

2.9

36-37

Non-levy of tax under Section 5AA

2.10

37

Short levy of tax on Works Contracts

2.11

37-39

Short levy of tax due to arithmetical mistakes

2.12

39-40

Demands not taken to DCB Register

2.13

40

Non-forfeiture of excess tax collections

2.14

40-41

Non-remittance of sales tax collected

2.15

41

Short/Non-levy of tax and penalty

2.16

41-43

Short levy of tax on inter-State sales

2.17

43-44

CHAPTER III

STATE EXCISE DUTIES

Results of audit

3.1

45

Review: Licensing System of Indian Made Liquor Shops

3.2

46-51

Loss of revenue due to destruction of duty paid liquor

3.3

52

Short collection of Tree Tax

3.4

53

CHAPTER IV

LAND REVENUE

Results of audit

4.1

55

Non-realisation of market value of lands alienated

4.2

56

Non/short levy of water tax

4.3

56-57

Incorrect grant of remission of water tax

4.4

57-58

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

4.5

58-59

Non/short recovery of survey and establishment charges from local bodies

4.6

59

Non-realisation of lease amount

4.7

59-60

CHAPTER V

TAXES ON VEHICLES

Results of audit

5.1

61

Non-levy of Penalty

5.2

62

Non-collection of Tax

5.3

62

Non-levy/collection of compounding fee

5.4

63

CHAPTER VI

STAMP DUTY AND REGISTRATION FEES

Results of audit

6.1

65

Review: Exemptions, Remissions and Concessions of Stamp Duty and Registration Fee

6.2

66-75

Short levy of Stamp duty due to incorrect adoption of rate

6.3

75-77

Loss of revenue due to incorrect adjustment of stamp duty

6.4

77

Deficit stamp duty on lease deeds

6.5

77-78

Misclassification of 'Conveyances of Sale' as 'Releases'

6.6

78-79

Under-valuation of properties

6.7

79-80

CHAPTER VII

OTHER TAX AND NON-TAX RECEIPTS

Results of audit

7.1

81-82

REVENUE DEPARTMENT

Non/Short levy of interest

7.2

83

Rural Development Cess

7.3

83-84

MUNICIPAL ADMINISTRATION AND URBAN DEVELOPMENT DEPARTMENT

Non-payment of Royalty

7.4

85-86

INDUSTRIES AND COMMERCE DEPARTMENT

Short levy of royalty on crude oil

7.5

86

Non-remittance of seigniorage fee

7.6

87