Compliance Performance

Report No. 3 of 2014 - Report on Revenue Sector of Government of Jharkhand for the year ended 31 march 2014

Date on which Report Tabled:
Tue 24 Mar, 2015
Date of sending the report to Government:
Government Type:
Sector Taxes and Duties


This Report contains 28 paragraphs including two performance audits and one long paragraph relating to non/short levy/loss of tax/duty having financial implication of Rs 992.05 crore, out of which Rs 830.09 crore is recoverable and remaining amount of ` 161.96 crore was avoidable notional loss to the Government. The audit observations of Rs 530.66 crore including notional loss have been accepted by the Government/Departments.

The total receipts of the Government of Jharkhand for the year 2013-14 were Rs 26,136.79 crore against Rs 24,769.55 crore during 2012-13. The revenue raised by the State Government amounted to Rs 13,132.50 crore comprising tax revenue of Rs 9,379.79 crore and non-tax revenue of ` 3,752.71 crore. The receipts from the Government of India were Rs 13,004.29 crore (State's share of divisible Union taxes: Rs 8,939.32 crore and grants-in-aid: Rs 4,064.97 crore). Thus, the State Government could raise only 50 per cent of the total revenue. Taxes on Sales, Trade etc. (Rs 7,305.08 crore) and Non-ferrous Mining and Metallurgical Industries (Rs 3,230.22 crore) were the major source of tax and non-tax revenue respectively during 2013-14.

The number of Inspection Reports (IRs) and audit observations issued upto December 2013, but not settled by June 2014, stood at 977 and 8,127 respectively involving Rs 12,704.36 crore. In respect of 203 IRs, issued upto December 2013, even the first replies had not been received though these were required to be furnished within one month of the date of issue of the Report.

Test check of the records of 125 units relating to Taxes on Sales, Trade etc., State Excise, Land Revenue, Taxes on Vehicles, Stamps and Registration Fees, Taxes and Duties on Electricity and Mining Receipts conducted during 2013-14, revealed underassessment/short levy/loss of revenue aggregating Rs 2,313.83 crore in 20,230 cases. During the course of the year, the concerned Departments accepted under-assessment and other deficiencies of Rs 542.57 crore involved in 16,296 cases and effected recovery of Rs 8.53 crore in 378 cases in 2013-14.

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