Madhya Pradesh

Report No. 2 of 2016 - Revenue Sector Government of Madhya Pradesh

Date on which Report Tabled:
Thu 17 Mar, 2016
Date of sending the report to Government:
Government Type:
Sector Finance


This Report contains 29 paragraphs including three Performance Audits involving Rs.614.76 crore. The Departments/Government have accepted audit observations involving Rs.153.15 crore out of which Rs.1.06 lakh was recovered, Performance Audit on "System of assessment under VAT” revealed underdetermined taxable turnover of the dealers, application of incorrect rate of tax on turnover, ineligible allowance of ITR, incorrect adjustment of TDS from assessed tax.  In State Excise Department, cases related to issuance of export/transport permits without recovering the prescribed duty/without obtaining the sufficient bank guarantee and solvent securities involving non-realisation of duty of Rs.8.54 crore were noticed.  Motor vehicle tax and penalty in respect of public service vehicles kept for use as reserve, goods vehicles, maxicabs/taxicabs, Earthmovers/ Harvesters and stage carriage was neither paid by the vehicle owners nor demanded by the TAs amounting to Rs.4.56 crore and penalty of Rs.2.57 were noticed. Performance Audit on "Land Revenue Receipts in Madhya Pradesh" disclosed irregular allotment of land for establishment of Private university, higher education complex and petrol pumps resulting in short realisation of revenue Rs.29.80 crore, non-renewal of permanent leases of nazul land, non-levy of panchayat upkar on premium and ground rent on land situated in gram panchayat panchayat Rs.14.33 crore. In Stamp duty and Registration Department, cases referred by Sub registrar for determination of market value of properties had not been finalised by the Collector of Stamps (District Registrar) resulting in non-realisation of Stamp duty and Registration fees of Rs.6.33 crore. In Mining Department, two hundred ten mining lessees had not paid full amount of rural infrastructure and road development tax resulted in short realisation of revenue amounting to Rs.6.41 crore. Performance Audit on "Forest Receipts in Madhya Pradesh" revealed short production of timber and fuel wood resulting in loss of Rs.69.23 crore, non-reconciliation of data relating to quantity of minerals extracted and transported resulting in short recovery of transit fees resulting in short recovery of transit fees of Rs.12.23 crore, non-implementation of e-auction, non-disposal of forest produce involved in court cases Rs.7.18 crore.

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