Reference to
		Paragraph	Page
PDF	Preface		vii
PDF	Overview		ix
CHAPTER I	GENERAL
PDF	Trend of revenue receipts	1.1	1
PDF-ANNX	Variation between the budget estimates and actuals	1.2	4
	Cost of collection	1.3	5
	Analysis of arrears of revenue	1.4	5
	Arrears in assessments	1.5	7
	Evasion of tax	1.6	7
	Failure to enforce accountability and protect interest of the Government	1.7	8
	Departmental audit committee meetings	1.8	9
	Response of the departments to draft audit paragraphs	1.9	10
	Follow up on Audit Reports	1.10	10
	Action not taken on recommendations of the Public Accounts Committee	1.11	11
	Compliance with the earlier Audit Reports	1.12	12
	Results of audit	1.13	12
CHAPTER II	SALES TAX
PDF	Results of audit	2.1	13
	Transition from Andhra Pradesh General Sales Tax to Andhra Pradesh Value Added Tax	2.2	14
		Reference to
		Paragraph	Page
	Other audit observations	2.3	30
	Non-payment of tax/VAT due to declaration of taxable turnover as exempted turnover	2.4	30
	Misclassification of sales as works contracts	2.5	32
	Non/short payment of VAT on works contracts	2.6	33
	Non/under declaration of VAT due to application of incorrect rate	2.7	34
	Excess claim of ITC	2.8	35
	Non/short levy of tax on inter-state sales	2.9	36
	Non/short levy of tax due to incorrect exemption	2.10	38
	Non-levy of interest on belated payments	2.11	39
	Non/short levy of tax on the works contracts	2.12	39
	Short levy of tax due to application of incorrect rate	2.13	41
	Sales tax incentives for industrial units	2.14	42
	Non-levy of tax due to misclassification of the supply contract as transit sale	2.15	45
	Excess set-off against tax due	2.16	45
	Non-levy of turnover tax	2.17	45
	Non/short levy of tax at every point of sale	2.18	46
	Non-levy of penalty	2.19	47
	Short levy of tax due to incorrect application of concessional rate	2.20	48

		Reference to
		Paragraph	Page
	Non-remittance of sales tax deducted at source	2.21	48
	Non-forfeiture of excess tax collection	2.22	49
CHAPTER III	LAND REVENUE
PDF	Results of audit	3.1	51
	Audit observations	3.2	52
	Non-finalisation of alienation of land	3.3	52
	Loss of revenue due to short collection of conversion fee	3.4	53
	Incorrect grant of remission of water tax	3.5	53
	Non-levy of water tax	3.6	54
	Non/short levy of road cess	3.7	54
CHAPTER IV	TAXES ON VEHICLES
PDF	Results of audit	4.1	57
	Citizen Friendly Services in Transport Department (CFST)	4.2	58
	Other audit observations	4.3	74
	Non-realisation of quarterly tax and penalty	4.4	74
	Short realisation of penalty for belated payment of tax	4.5	75
	Non-renewal of fitness certificate	4.6	75
	Non-levy of green tax	4.7	76
	Non-levy of life tax and penalty	4.8	76
	Non-realisation of life tax on road rollers	4.9	77

		Reference to
		Paragraph	Page
	Non-levy/collection of compounding fee	4.10	78
	Non-collection of bilateral tax and penalty	4.11	78
	Non-levy of quarterly tax on idle contract carriages	4.12	79
	Non-realisation of revenue due to non-cancellation and re-notification of special numbers	4.13	79
CHAPTER V	STAMP DUTY AND REGISTRATION FEES
PDF	Results of audit	5.1	81
	Audit observations	5.2	82
	Short levy of duty and fees	5.3	82
	Short levy of duty and fees on mortgage deeds	5.4	84
	Undervaluation of properties	5.5	85
	Non/short levy of duties and fees on the lease deeds	5.6	87
	Misclassification of deeds	5.7	90
	Incorrect adjustment of stamp duty	5.8	91
	Incorrect computation of the lease period	5.9	91
	Short levy of duty and fees on the documents of general power of attorney	5.10	92
	Short levy of stamp duty	5.11	93
	Short levy of duties and fees on rectification deed	5.12	93

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		Paragraph	Page
CHAPTER VI	OTHER TAX AND NON-TAX RECEIPTS
PDF	Results of audit	6.1	95
	Audit observations	6.2	97
	CO-OPERATION DEPARTMENT
	Audit fee receipts	6.3	97
	Non/short recovery of cost of establishment	6.4	99
	Interest/dividend receipts	6.5	100
	ENVIRONMENT, FORESTS, SCIENCE AND TECHNOLOGY DEPARTMENT
	Non-collection of dues from the GCC Limited	6.6	104
	TRANSPORT, ROADS AND BUILDINGS DEPARTMENT
	Non-levy and collection of professions tax	6.7	106
	INDUSTRIES AND COMMERCE DEPARTMENT Mines and Minerals
	Non/short levy of royalty and cess on crude oil	6.8	107
	Short recovery of seigniorage fee	6.9	107
	Non-remittance of seigniorage fee	6.10	108
	Short levy of royalty and cess	6.11	109
	Non-inclusion of demand in DCB Register	6.12	110

	Reference to
	Paragraph	Page
REVENUE DEPARTMENT State Excise Duties
Non-levy of additional licence fee	6.13	110
Non-levy of interest on belated payments of licence fee	6.14	111