State Audit Report for 2003-04
Table Of
Contents
Chapter |
Contents |
Paragraph |
Page(s) |
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v |
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vii |
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GENERAL |
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Trend of revenue receipts |
1.1 |
1 |
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Variations between Budget estimates and actuals |
1.2 |
4 |
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Analysis of collection |
1.3 |
5 |
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Cost of collection |
1.4 |
5 |
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Collection of sales tax per assessee |
1.5 |
6 |
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Analysis of arrears of revenue |
1.6 |
6 |
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Arrears in assessment |
1.7 |
8 |
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Evasion of tax |
1.8 |
8 |
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Write-off and waiver of revenue |
1.9 |
9 |
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Refunds |
1.10 |
9 |
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Results of audit |
1.11 |
9 |
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Failure of senior officials to enforce
accountability and protect interest of Government |
1.12 |
10 |
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Departmental Audit Committee Meetings |
1.13 |
12 |
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Response of the departments to Draft Audit
Paragraphs |
1.14 |
12 |
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Follow-up on Audit Reports -summarised position |
1.15 |
13 |
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SALES
TAX |
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Results of Audit |
2.1 |
15 |
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Non-levy of interest |
2.2 |
16 |
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Short levy of tax on works contracts |
2.3 |
18 |
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Sales tax incentives for industrial units |
2.4 |
19 |
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Short levy of tax due to arithmetical mistakes |
2.5 |
26 |
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Short levy of tax due to misclassification of
goods |
2.6 |
26 |
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Non/short levy of tax on inter-State sales |
2.7 |
28 |
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Application of incorrect rate of tax |
2.8 |
29 |
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Demands not taken to Demand, Collection and
Balance (DCB) Register |
2.9 |
30 |
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Short/non levy of tax on lease rentals |
2.10 |
31 |
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Incorrect grant of exemption |
2.11 |
32 |
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Non-levy of tax, penalty and compounding fee |
2.12 |
33 |
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Non/short levy of turnover tax |
2.13 |
34 |
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Excess/incorrect grant of set off and Value Added
Tax |
2.14 |
35 |
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Non-forfeiture of excess tax collections |
2.15 |
36 |
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Incorrect application of concessional rate |
2.16 |
36 |
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Incorrect computation of taxable turnover |
2.17 |
37 |
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Non-levy of tax on materials purchased from |
2.18 |
38 |
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Non-levy of interest on non-payment of arrears of
taxes |
2.19 |
39 |
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STATE EXCISE DUTIES |
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Results of Audit |
3.1 |
41 |
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Short levy of licence fee |
3.2 |
42 |
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Short collection of tree tax |
3.3 |
42 |
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Loss of revenue due to short allotment of trees |
3.4 |
43 |
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Non-levy of interest on excise arrears |
3.5 |
43 |
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LAND REVENUE |
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Results of Audit |
4.1 |
45 |
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Short levy of water tax due to incorrect adoption
of rate |
4.2 |
46 |
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Incorrect grant of remission of water tax |
4.3 |
47 |
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Non/short levy of road cess in command areas of
irrigation projects |
4.4 |
47 |
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Non/short assessment of non-agricultural lands |
4.5 |
49 |
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Incorrect fixation of market value in
regularisation of encroached lands |
4.6 |
50 |
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Short-demand/non-collection of establishment
charges |
4.7 |
51 |
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Blockage of revenue due to non-finalisation of
alienation of government land |
4.8 |
52 |
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Non-levy of interest on arrears of revenue |
4.9 |
53 |
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TAXES ON VEHICLES |
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Results of Audit |
5.1 |
55 |
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Non/short levy of tax and penalty |
5.2 |
56 |
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Unauthorised retention of fines collected by APSRTC
|
5.3 |
56 |
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Short collection of tax |
5.4 |
57 |
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Non-levy/collection of compounding fee |
5.5 |
57 |
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STAMP
DUTY AND REGISTRATION FEES |
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Results of Audit |
6.1 |
62 |
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Review
on Stamp Duty |
6.2 |
62 |
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Non/short levy of stamp duty due to adoption of
incorrect rate |
6.3 |
72 |
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Deficit stamp duty and Registration fee on BOT
Agreement and Lease Deeds |
6.4 |
73 |
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Loss of revenue due to incorrect adjustment of
stamp duty |
6.5 |
75 |
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Under valuation of Properties |
6.6 |
75 |
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Incorrect classification of lease as licence
agreement |
6.7 |
77 |
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OTHER TAX RECEIPTS |
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Results of Audit |
7.1 |
79 |
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Non/short levy of Profession Tax |
7.2 |
80 |
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Short levy of Entertainments Tax |
7.3 |
81 |
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Non-levy of tax and penalty on cable operators |
7.4 |
81 |
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Non-levy of interest on dues payable under APET
Act |
7.5 |
82 |
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NON-TAX RECEIPTS |
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Results of Audit |
8.1 |
83 |
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ENVIRONMENT, FORESTS, SCIENCE AND TECHNOLOGY
DEPARTMENT |
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Review on Forest Offences |
8.2 |
85 |
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INDUSTRIES AND
COMMERCE DEPARTMENT |
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Non/short remittance of Seigniorage Fee |
8.3 |
94 |
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Short realisation of royalty |
8.4 |
95 |
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MUNICIPAL
ADMINISTRATION AND URBAN DEVELOPMENT DEPARTMENT |
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Non-payment of Royalty |
8.5 |
96 |
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Non-collection of interest
on Water Supply Charges |
8.6 |
96 |
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FINANCE
DEPARTMENT |
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Non-recovery of interest |
8.7 |
97 |
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