State Audit Report for 2006-07
Table Of
Contents
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Reference
to
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Paragraph
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Page |
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Preface
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v |
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vii |
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CHAPTER I |
GENERAL |
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Trend of revenue receipts |
1.1 |
1 |
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Variation between budget estimates and actual receipts |
1.2 |
4 |
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Cost of collection |
1.3 |
5 |
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Analysis of arrears of revenue |
1.4 |
5 |
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Arrears in assessment |
1.5 |
7 |
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Evasion of tax |
1.6 |
7 |
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Results of audit |
1.7 |
7 |
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Failure of senior officials to enforce accountability and protect interest of Government |
1.8 |
8 |
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Departmental audit committee meetings |
1.9 |
9 |
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Response of the departments to draft audit paragraphs |
1.10 |
10 |
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Follow up on Audit Reports |
1.11 |
10 |
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Action not taken on recommendations of the Public Accounts Committee |
1.12 |
11 |
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Compliance to the earlier Audit Reports |
1.13 |
12 |
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Reference
to
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Paragraph
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SALES TAX |
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Results of Audit |
2.1 |
13 |
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Short payment of tax due to under declaration of VAT |
2.2 |
14 |
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Excess credit of transitional relief |
2.3 |
14 |
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Incorrect grant of exemption |
2.4 |
15 |
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Short levy of tax on works contracts |
2.5 |
16 |
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Sales tax incentives for industrial units |
2.6 |
18 |
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Short levy of tax due to application of incorrect rate |
2.7 |
20 |
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Short levy of tax on inter-State sales |
2.8 |
20 |
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Non-levy of interest for belated payment of tax |
2.9 |
21 |
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Non-levy of penalty |
2.10 |
22 |
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Incorrect allowance of set-off of taxes |
2.11 |
22 |
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Misclassification of sale as works contract |
2.12 |
23 |
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LAND REVENUE |
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Results of Audit |
3.1 |
25 |
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Incorrect grant of remission of water tax |
3.2 |
26 |
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Blocking of revenue of market value of the land alienated |
3.3 |
27 |
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Non/short levy of water tax |
3.4 |
28 |
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Non/short levy of road cess in command areas of the irrigation projects |
3.5 |
30 |
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Non levy of interest |
3.6 |
30 |
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Non-assessment of non-agricultural lands |
3.7 |
31 |
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Reference to |
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Paragraph
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CHAPTER IV |
TAXES ON VEHICLES |
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Results of Audit
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4.1 |
33 |
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Assessment, levy and collection of taxes on motor
vehicles |
4.2 |
34 |
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Short levy of fee due to non-implementation of enhanced rate |
4.3 |
43 |
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Non-levy /collection of compounding fee |
4.4 |
43 |
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STAMP DUTY AND
REGISTRATION FEES |
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Results of Audit |
5.1 |
45 |
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Short levy of stamp duty due to adoption of incorrect rate |
5.2 |
46 |
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Loss of revenue due to incorrect adjustment of stamp duty |
5.3 |
47 |
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Undervaluation of properties |
5.4 |
47 |
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Misclassification of ‘mortgages’ as ‘deposit of title deeds’ |
5.5 |
48 |
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Short levy of stamp duty due to incorrect computation of lease period |
5.6 |
49 |
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Misclassification of ‘conveyance on sale’ as ‘release’ |
5.7 |
49 |
CHAPTER VI |
OTHER TAX AND
NON-TAX RECEIPTS |
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Results of Audit |
6.1 |
51 |
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A. HOME DEPARTMENT
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Receipts
of Police Department |
6.2 |
53 |
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Reference to |
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B. REVENUE DEPARTMENT Commercial
Taxes |
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Non-levy and collection of professions tax |
6.3 |
64 |
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Non-remittance of the rural development (RD) cess |
6.4 |
64 |
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C.
INDUSTRIES AND COMMERCE DEPARTMENT Director
of Sugar and Cane Commissioner |
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Non-levy of penalty |
6.5 |
65 |
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Mines and Minerals
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Non-remittance of seigniorage fee
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6.6 |
65 |
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Non/short recovery of seigniorage fee
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6.7 |
66 |
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D. IRRIGATION AND COMMAND AREA DEVELOPMENT DEPARTMENT Irrigation Wing |
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Short levy of royalty |
6.8 |
66 |