State Audit Report for 2005-06

Table Of Contents

 

 

 

Reference to

 

 

Paragraph

Page(s)

 

Preface

 

vii

 

Overview

 

ix

CHAPTER I

GENERAL

 

 

 

Trend of revenue receipts

1.1

1

 

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

7

 

Arrears in assessment

1.7

8

 

Evasion of tax

1.8

9

 

Write off and waiver of revenue

1.9

9

 

Refunds

1.10

10

 

Results of audit

1.11

10

 

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

1.12

10

 

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

 

Recovery of revenue of accepted cases

1.16

13

 

 

 


 

Reference to

 

 

Paragraph

Page(s)

CHAPTER II

SALES TAX

 

 

 

Results of audit

2.1

15

 

Cross verification of transit passes  issued at integrated check posts and working of check posts

2.2

16

 

IT Review on ‘Integrated check posts software (ICPS) in commercial taxes department’

2.3

20

 

Short levy of tax on works contracts

2.4

30

 

Sales tax incentives for industrial units

2.5

32

 

Non levy of interest

2.6

35

 

Incorrect grant of exemption

2.7

36

 

Short levy of tax on inter State sales

2.8

37

 

Short levy of tax due to misclassification

2.9

39

 

Short levy of tax due to incorrect concession

2.10

40

 

Non levy of turnover tax

2.11

41

 

Short levy of tax due to application of incorrect rate

2.12

42

 

Non levy of penalty

2.13

42

 

Incorrect/excess grant of set off of tax/rebate

2.14

43

 

Non levy of tax on sale of duty entitlement pass book (DEPB) licences

2.15

44

 

Non forfeiture of excess tax collected

2.16

44

 

Short levy of tax due to arithmetical mistakes

2.17

45


 

 

 

Reference to

 

 

Paragraph

Page(s)

CHAPTER III

LAND REVENUE

 

 

 

Results of audit

3.1

47

 

Incorrect grant of remission of water tax

3.2

48

 

Short levy of water tax

3.3

48

 

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

3.4

49

 

Non realisation of market value of lands alienated

3.5

50

 

Non levy of interest

3.6

51

CHAPTER IV
TAXES ON VEHICLES

 

 

 

Results of audit

4.1

53

 

Short levy of fee due to non implementation of enhanced rates

4.2

54

 

Non/short levy of tax and penalty

4.3

54

 

Non levy of life tax and penalty

4.4

55

 

Non levy/collection of compounding fee

4.5

55

CHAPTER V

STAMP DUTY AND REGISTRATION FEES

 

 

 

Results of audit

5.1

57

 

Short levy of stamp duty due to adoption of incorrect rate

5.2

58

 

Loss of revenue due to incorrect adjustment of stamp duty

5.3

60


 

 

 

Reference to

 

 

Paragraph

Page(s)

 

Short levy of stamp duty on a document of general power of attorney

5.4

60

 

Under valuation of properties

5.5

61

 

Misclassification of ‘conveyances on sale’ as ‘releases’

5.6

63

 

Deficit stamp duty and registration fee on a lease deed

5.7

63

CHAPTER VI

OTHER TAX RECEIPTS

 

 

 

Results of audit

6.1

65

 

INDUSTRIES AND COMMERCE DEPARTMENT

Director of Sugar and Cane Commissioner

 

 

 

Non levy of purchase tax/penalty

6.2

66

 

Non levy/collection of interest on purchase tax

6.3

67

 

REVENUE DEPARTMENT

Commercial Taxes

 

 

 

Non levy and collection of professions tax

6.4

67

 

Non levy of interest on entertainments tax

6.5

68

 

State Excise Duties

 

 

 

Short levy of licence fee

6.6

68

CHAPTER VII

NON TAX RECEIPTS

 

 

 

Results of audit

7.1

71


 

 

 

Reference to

 

 

Paragraph

Page(s)

 

INDUSTRIES AND COMMERCE DEPARTMENT

MINES AND MINERALS

 

 

 

Non remittance of seigniorage fee

7.2

73

 

Short levy of royalty

7.3

73

 

Grant of incorrect credit of royalty

7.4

74

 

Non/short levy of interest on dead rent

7.5

74

 

REVENUE DEPARTMENT

Commercial Taxes

 

 

 

Short realisation of rural development (RD) cess

7.6

75

 

Non remittance of RD cess

7.7

75

 

ENVIRONMENT, FORESTS, SCIENCE AND TECHNOLOGY DEPARTMENT

Forests

 

 

 

Short levy of compounding fee

7.8

76

 

GENERAL ADMINISTRATION DEPARTMENT

 

 

 

Unauthorised occupation of Government residential accommodation

7.9

76