Compliance
Uttar Pradesh

Report No. 1 of 2014 – Financial Audit on Revenue Sector of Government of Uttar Pradesh

Date on which Report Tabled:
Fri 20 Jun, 2014
Date of sending the report to Government:
Government Type:
State
Sector Taxes and Duties

Overview

This Report contains 49 paragraphs including one Review on "Working of Enforcement Wing in Commercial Tax Department" relating to short/non-levy of tax, duty and interest, penalty etc. involving financial effect of RS 427.93 crore. The Departments/Govemment have accepted audit observations involving RS 103.91 crore out of which RS 2.05 crore has been recovered.

The total receipts of the Government of Uttar Pradesh for the year 2012-13 were RS 1,45,903.99 crore against RS 1,30,869.70 crore during 2011-12. The revenue raised by the State Government amounted to RS 71,068.34 crore comprising tax revenue of RS 58,098.36 crore and non-tax revenue of RS 12,969.98 crore. The receipts from the Government of India were RS 74,835.65 crore (State's share of divisible Union taxes: RS 57,497.86 crore and grants-in-aid: RS 17,337.79 crore). Thus, the State Government could raise only 49 per cent of the total revenue.

At the end of June 2013, 30,694 audit observations involving RS 6,305.36 crore relating to 10,808 Inspection Reports issued upto December 2012 remained outstanding. Our test check of the records of 1,285 units relating to Tax on Sales, trade etc., State Excise, Taxes on Vehicles, Goods and Passengers, Stamps and Registration fees and Other Tax and Non Tax Receipts conducted during the year 2012-13 revealed cases of underassessment/short levy and other deficiencies aggregating to RS 2045.28 crore in 6,373 cases. During the course of the year, the Departments concerned accepted underassessment and other deficiencies of RS 3.35 crore in 496 cases and recovered RS 1.24 crore in 359 cases.

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