Reference to

Paragraph

Page(s)

Preface

vii

Overview

ix

CHAPTER I

GENERAL

Trend of revenue receipts

1.1

1

Variation 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

Arrears in assessment

1.7

7

Evasion of tax

1.8

8

Write off and waiver of revenue

1.9

8

Refund

1.10

9

Results of audit

1.11

9

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

1.12

9

Departmental audit committee meetings

1.13

11

Response of the departments to draft audit paragraphs

1.14

11

Follow up on Audit Reports -summarised position

1.15

12

CHAPTER II

SALES TAX

Results of Audit

2.1

15

Reference to

Paragraph

Page(s)

Review on ‘Cross verification of ‘C’ and ‘F’ forms’

2.2

16

Short levy of tax on works contracts

2.3

26

Sales tax incentives for industrial units

2.4

29

Non levy of interest

2.5

33

Short levy of tax due to misclassification of goods

2.6

35

Non levy of turnover tax

2.7

36

Incorrect grant of exemption

2.8

37

Non levy of penalty

2.9

38

Non levy of tax on trade mark holder

2.10

39

Short levy of tax due to arithmetical mistakes

2.11

39

Short levy of tax on inter State sales

2.12

40

Non forfeiture of excess tax collections

2.13

40

Application of incorrect rate of tax

2.14

41

Incorrect application of concessional rate

2.15

41

CHAPTER III

STATE EXCISE DUTIES

Results of Audit

3.1

43

Short levy of licence fee

3.2

44

Short collection of tree tax

3.3

44

Non levy of interest

3.4

45

CHAPTER IV

LAND REVENUE

Results of Audit

4.1

47

Reference to

Paragraph

Page(s)

Short levy of water tax

4.2

48

Incorrect grant of remission of water tax

4.3

48

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

4.4

49

Non realisation of market value of lands alienated

4.5

50

Non realisation of market value of encroachments

4.6

51

Non levy of interest

4.7

51

CHAPTER V

TAXES ON VEHICLES

Results of Audit

5.1

53

Non/short levy of tax and penalty

5.2

54

Short levy of fee due to non implementation of enhanced rate

5.3

54

Non levy/collection of compounding fee

5.4

55

CHAPTER VI

STAMP DUTY AND REGISTRATION FEES

Results of Audit

6.1

57

Short levy of stamp duty due to adoption of incorrect rate

6.2

58

Loss of revenue due to incorrect adjustment of stamp duty

6.3

59

Deficit stamp duty and registration fee on lease deeds

6.4

60

Misclassification of 'Conveyances on sale' as 'Releases'

6.5

61

Under valuation of property

6.6

61

Reference to

Paragraph

Page(s)

Deficit stamp duty and registration fee on lease deeds for collection of toll fee

6.7

62

Misclassification of a ‘mortgage with possession of property’ as a ‘lease’

6.8

63

CHAPTER VII

OTHER TAX RECEIPTS

Results of Audit

7.1

65

A. REVENUE DEPARTMENT

Non levy and collection of professions tax and penalty

7.2

66

Irregularities in implementation of tax on Luxuries Act

7.3

67

Short levy/collection of entertainments tax

7.4

68

B. INDUSTRIES AND COMMERCE       DEPARTMENT

Director of Sugar and Cane Commissioner

Non levy of penalty on purchase tax

7.5

69

CHAPTER VIII

NON TAX RECEIPTS

Results of Audit

8.1

71

A. INDUSTRIES AND COMMERCE DEPARTMENT

     MINES AND MINERALS

Review on ‘Assessment of major and minor minerals’

8.2

73

Reference to

Paragraph

Page(s)

B. REVENUE DEPARTMENT

     COMMERCIAL TAXES

Short levy of rural development (RD) cess

8.3

87

Non levy of interest on RD cess

8.4

88

Incorrect allowance of set off of RD cess

8.5

89

C. IRRIGATION AND COMMAND AREA DEVELOPMENT  DEPARTMENT

      IRRIGATION WING

Short collection of royalty charges

8.6

89

Non/short levy of royalty due to non execution of agreement

8.7

90