Audit Reports
Assam
Report of 2011 - Financial Audit on Revenue of Government of Assam
Overview
This Report contains 28 paragraphs including three performance audits relating to non/short levy of taxes, royalty, fees, rent, interest and penalty etc., involving revenue implication of Rs. 236.60 crore in respect of various tax and non-tax receipts. Some of the major findings are mentioned below:
The total receipts of the State for the year 2010-11 were Rs. 23,004.94 crore against Rs. 19,884.50 crore in the previous year. Of this, 36 per cent was raised by the Government through tax revenue (Rs. 5,929.84 crore) and non-tax revenue (Rs. 2,373.33 crore). The balance 64per cent was received from the Government of India in the form of State's share of net proceeds of divisible Union taxes (Rs. 7,968.62 crore) and grants-in-aid (Rs. 6,733.15 crore).
During the year 2010-11, only one Audit Committee meeting in respect of Transport Department was held in which 213 paragraphs involving Rs. 3.31 crore, were settled.
Test check of records of 205 units of sales/value added tax, motor vehicles, state excise, forest, other tax and non-tax receipts conducted during the year 2010-11 revealed under assessment/short levy/short demand leading to loss of revenue amounting to Rs. 1,107.73 crore in 587 cases. During the course of the year 2010-11, the concerned departments accepted under assessments etc. of Rs. 25.07 crore in 250 cases.
Download Audit Report
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Report of 2011 - Full Report (36.39 MB) Download
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Index (0.46 MB) Download
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Preface (0.15 MB) Download
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Overview (0.77 MB) Download
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Chapter 1 – General (2.73 MB) Download
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Chapter 4 - Motor Vehicle Tax (5.96 MB) Download
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Chapter 2 - Tax on Sales trade etc. (13.42 MB) Download
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Chapter 3 - State Excise (2.23 MB) Download
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Chapter 5 - Other Tax receipts (0.94 MB) Download
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Chapter 6 - Forest Receipts (1.98 MB) Download
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Annxures (0.64 MB) Download