Uttar Pradesh

Report No. 3 of 2013 - Financial Audit on Revenue Sector of Government of Uttar Pradesh

Date on which Report Tabled:
Mon 16 Sep, 2013
Date of sending the report to Government:
Government Type:
Sector Taxes and Duties


This Report contains 56 paragraphs including one Performance Audit on Working of Stamps and Registration Department relating to short/non-levy of tax, duty and interest, penalty etc. involving financial effect of RS 857.95 crore. The Departments/Govemment have accepted audit observations involving RS 438.41 crore out of which RS 2.60 crore has been recovered.

The total receipts of the Government of Uttar Pradesh for the year 2011-12 were RS 1,30,869.70 crore against RS 1,11,183.76 crore during 2010-11. The revenue raised by the State Government amounted to RS 62,758.73 crore comprising tax revenue of RS 52,613.43 crore and non-tax revenue of RS 10,145.30 crore. The receipts from the Government of India were RS 68,110.97 crore (State's share of divisible Union taxes: RS 50,350.95 crore and grants-in-aid: RS 17,760.02 crore). Thus, the State Government could raise only 48 per cent of the total revenue. Commercial Tax/Value Added Tax (RS 33,107.34 crore) and miscellaneous general services (RS 4,035.23 crore) were the major source of tax and non-tax revenue respectively during the year 2011-12.

At the end of June 2012, 28,455 audit observations involving RS 5,234.12 crore relating to 11,538 Inspection Reports issued upto December 2011 remained outstanding. Our test check of the records of 1,356 units relating to Commercial Tax/Value Added Tax, State Excise, Taxes on Vehicles, Goods and Passengers, Stamps and Registration fees, Mining Receipts and Other Tax and Non Tax Receipts conducted during the year 2011-12 revealed underassessments/short levy/loss of revenue aggregating RS 1,754.31 crore in 4,878 cases. During the course of the year, the Departments concerned accepted underassessments and other deficiencies of RS 33.83 crore involved in 637 cases of which 78 cases involving RS 30.68 crore were pointed out in audit during 2011-12 and the rest in the earlier years.

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