State Audit Report for 2007-08

Table Of Contents

TABLE OF CONTENTS

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Preface Word PDF

/ vii
Overview WORD PDF / ix
CHAPTER I / GENERAL
WORD PDF / Trend of revenue receipts / 1.1 / 1
Variation between the budget estimates and actuals / 1.2 / 4
Cost of collection / 1.3 / 5
Arrears in assessments / 1.4 / 6
Evasion of tax / 1.5 / 6
Analysis of arrears of revenue / 1.6 / 6
Results of audit / 1.7 / 7
Failure to enforce accountability and protect interest of the Government / 1.8 / 7
Departmental audit committee meetings / 1.9 / 9
Response of the departments to draft audit paragraphs / 1.10 / 9
Amendments to Act/Rules / 1.11 / 10
Follow up on Audit Reports / 1.12 / 10
Action not taken on recommendations of the Public Accounts Committee / 1.13 / 11
Compliance with the earlier Audit Reports / 1.14 / 12
CHAPTER II / SALES TAX
WORD PDF /
Results of Audit
/ 2.1 / 13
Short payment of tax due to under declaration of VAT / 2.2 / 14
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Excess claim of transitional relief/ input tax credit / 2.3 / 15
Short payment of tax due to non-conversion of TOT dealer as VAT dealer / 2.4 / 15
Short levy of tax on works contracts / 2.5 / 16
Implementation of taxation proposals formulated by inspecting agencies / 2.6 / 19
Excess claim of VAT compensation / 2.7 / 20
Sales tax incentives for industrial units / 2.8 / 21
Non/short levy of tax on inter state sales / 2.9 / 24
Short levy of tax due to application of incorrect rate / 2.10 / 27
Misclassification of sales as works contracts
/ 2.11 / 27
Non-levy of penalty / 2.12 / 28
Non/short levy of tax due to incorrect exemption / 2.13 / 29
Excess allowing of set-off of tax / 2.14 / 30
Non-levy of tax on trade marked goods / 2.15 / 30
Non-levy of turnover tax / 2.16 / 30
Non/short levy of tax on lease rentals / 2.17 / 31
Non/short levy of tax at every point of sale / 2.18 / 32
Non-forfeiture of excess tax collection / 2.19 / 33
Non-levy of purchase tax on material purchased from unregistered dealer / 2.20 / 33
Short levy of compounding fees / 2.21 / 34
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CHAPTER III / LAND REVENUE
WORD PDF / Results of Audit / 3.1 / 35
Assessment, levy and collection of water tax and royalties / 3.2 / 36
Non-finalisation of alienations of land / 3.3 / 48
Unauthorised occupation of Government land / 3.4 / 49
Non-levy of penalty / 3.5 / 49
Non/short levy of road cess in command areas of the irrigation projects / 3.6 / 50
Short levy of conversion charges due to application of incorrect rates / 3.7 / 50
CHAPTER IV / TAXES ON VEHICLES
WORD PDF / Results of Audit / 4.1 / 53
Non-levy of quarterly tax and penalty / 4.2 / 54
Non-levy and collection of green tax / 4.3 / 54
Loss of revenue due to short levy of penalty for belated payment of tax / 4.4 / 55
Non-levy of life tax and penalty / 4.5 / 55
Short levy of fee due to non-implementation of the enhanced rate / 4.6 / 57
Non-levy/collection of compounding fee / 4.7 / 57
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CHAPTER V / STAMP DUTY AND REGISTRATION FEES
WORD PDF / Results of Audit / 5.1 / 59
Computer aided Administration of Registration Department - CARD / 5.2 / 60
Incorrect adjustment of stamp duty / 5.3 / 79
Short levy of stamp duty / 5.4 / 80
Short levy of stamp duty due to adoption of incorrect rate / 5.5 / 81
Non-execution of sale deeds / 5.6 / 82
Undervaluation of properties / 5.7 / 82
Short levy of stamp duty due to misclassification of instruments / 5.8 / 84
Adoption of incorrect rate / 5.9 / 85
Short levy of stamp duty on lease deeds / 5.10 / 85
Non-levy of transfer duty / 5.11 / 85
Short levy of stamp duty / 5.12 / 86
CHAPTER VI / OTHER TAX AND NON-TAX RECEIPTS
WORD PDF / Results of Audit / 6.1 / 87
A. INDUSTRIES AND COMMERCE DEPARTMENTDirector of Sugar and Cane Commissioner
Non-levy of penalty / 6.2 / 89
Mines and Minerals
Non-remittance of seigniorage fee / 6.3 / 89
Short assessment of royalty and cess / 6.4 / 90
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B. TRANSPORT, ROADS AND BUILDINGS DEPARTMENT
Transport Commissioner
Non-levy and collection of professions tax / 6.5 / 90
C. REVENUE DEPARTMENT
State Excise Duties
Loss of revenue due to non-levy of additional licence fees / 6.6 / 91
Short levy of licence fees / 6.7 / 92
Non/short collection of annual licence fees / 6.8 / 92
D. ENVIRONMENT, FORESTS, SCIENCE AND TECHNOLOGY DEPARTMENT
Forests
Short demand of rentals / 6.9 / 93

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