State Audit Report for 2005-06
Table Of
Contents
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Reference
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Paragraph
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Page(s) |
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Preface
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vii |
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ix |
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CHAPTER I |
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 |
7 |
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Arrears in assessment |
1.7 |
8 |
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Evasion of tax |
1.8 |
9 |
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Write off and waiver of revenue |
1.9 |
9 |
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Refunds |
1.10 |
10 |
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Results of audit |
1.11 |
10 |
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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 |
11 |
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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 |
12 |
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Recovery of revenue of accepted cases |
1.16 |
13 |
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Reference
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Paragraph
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Page(s) |
SALES
TAX |
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Results of audit |
2.1 |
15 |
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Cross verification of transit passes
issued at integrated check posts and working of check posts |
2.2 |
16 |
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IT Review on ‘Integrated check posts
software (ICPS) in commercial taxes department’ |
2.3 |
20 |
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Short levy of tax on works contracts |
2.4 |
30 |
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Sales tax incentives for industrial units |
2.5 |
32 |
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Non levy of interest |
2.6 |
35 |
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Incorrect grant of exemption |
2.7 |
36 |
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Short levy of tax on inter State sales |
2.8 |
37 |
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Short levy of tax due to misclassification |
2.9 |
39 |
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Short levy of tax due to incorrect
concession |
2.10 |
40 |
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Non levy of turnover tax |
2.11 |
41 |
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Short levy of tax due to application of
incorrect rate |
2.12 |
42 |
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Non levy of penalty |
2.13 |
42 |
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Incorrect/excess grant of set off of tax/rebate |
2.14 |
43 |
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Non levy of tax on sale of duty entitlement pass book (DEPB) licences |
2.15 |
44 |
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Non forfeiture of excess tax collected |
2.16 |
44 |
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Short levy of tax due to arithmetical
mistakes |
2.17 |
45 |
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Reference
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Paragraph
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Page(s) |
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LAND
REVENUE |
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Results of audit |
3.1 |
47 |
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Incorrect grant of remission of water tax |
3.2 |
48 |
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Short levy of water tax |
3.3 |
48 |
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Non/short levy of road cess in command areas of irrigation projects |
3.4 |
49 |
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Non realisation of market value of lands alienated |
3.5 |
50 |
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Non levy of interest |
3.6 |
51 |
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CHAPTER IV |
TAXES ON VEHICLES |
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Results of audit |
4.1 |
53 |
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Short levy of fee due to non implementation
of enhanced rates |
4.2 |
54 |
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Non/short levy of tax and penalty |
4.3 |
54 |
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Non levy of life tax and penalty |
4.4 |
55 |
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Non levy/collection of compounding fee |
4.5 |
55 |
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STAMP
DUTY AND REGISTRATION FEES |
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Results of audit |
5.1 |
57 |
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Short levy of stamp duty due to adoption of
incorrect rate |
5.2 |
58 |
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Loss of revenue due to incorrect adjustment
of stamp duty |
5.3 |
60 |
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Reference
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Paragraph
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Short levy of stamp duty on a document of
general power of attorney |
5.4 |
60 |
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Under valuation of properties |
5.5 |
61 |
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Misclassification of ‘conveyances on
sale’ as ‘releases’ |
5.6 |
63 |
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Deficit stamp duty and registration fee on a
lease deed |
5.7 |
63 |
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OTHER
TAX RECEIPTS |
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Results of audit |
6.1 |
65 |
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INDUSTRIES AND COMMERCE DEPARTMENT Director
of Sugar and Cane Commissioner |
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Non levy of purchase tax/penalty |
6.2 |
66 |
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Non
levy/collection of interest on purchase tax |
6.3 |
67 |
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REVENUE DEPARTMENT Commercial
Taxes |
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Non levy and
collection of professions tax |
6.4 |
67 |
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Non levy of interest on entertainments tax |
6.5 |
68 |
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State
Excise Duties |
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Short levy of licence fee |
6.6 |
68 |
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CHAPTER VII |
NON
TAX RECEIPTS |
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Results of audit |
7.1 |
71 |
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Reference
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Paragraph
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INDUSTRIES
AND COMMERCE DEPARTMENT MINES AND MINERALS |
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Non remittance of seigniorage fee |
7.2 |
73 |
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Short levy of royalty |
7.3 |
73 |
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Grant of incorrect credit of royalty |
7.4 |
74 |
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Non/short levy of interest on dead rent |
7.5 |
74 |
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REVENUE
DEPARTMENT Commercial
Taxes |
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Short
realisation of rural development (RD) cess |
7.6 |
75 |
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Non remittance of RD cess |
7.7 |
75 |
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ENVIRONMENT,
FORESTS, SCIENCE AND TECHNOLOGY DEPARTMENT Forests |
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Short
levy of compounding fee |
7.8 |
76 |
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GENERAL
ADMINISTRATION DEPARTMENT |
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Unauthorised
occupation of Government residential accommodation |
7.9 |
76 |
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