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Financial Performance
Assam

Report 2 of 2012 - Performance Audit on Revenue of Government of Assam

Date on which Report Tabled:
Wed 03 Apr, 2013
Date of sending the report to Government
Government Type
State
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Sector Taxes and Duties,Transport & Infrastructure,Environment and Sustainable Development

Overview

This Report contains 41 paragraphs relating to non/short levy of taxes, royalty, fees, rent, interest and penalty etc., loss of revenue, irregular exemption and other irregularities. It also contains a performance audit on 'Working of Recovery Offices in Sales Tax Department in Assam' and a theme audit on 'Assessment, levy  and collection of water rates for irrigation/non-irrigation purposes in Assam'. The above cases involve monetary implication of Rs. 1,486.44 crore. Some of the major findings are mentioned below:       
 
The total receipts of the State for the year 2011-12 were Rs.27,455.39 crore against Rs. 23,004.94 crore in the previous year. Of this, 38 per cent was raised by the Government through tax revenue(Rs.7,638.23 crore) and non-tax revenue Rs. 2,866.76 crore). The balance 62 per cent was received from the Government of India in the form of State's share of net proceeds of divisible Union taxes (Rs. 9,283.53 crore) and grants-in-aid(Rs. 7,666.87 crore).

Failure of senior officials to ensure timely replies and accountability resulted in non-settlement of 2,721 paragraphs involving revenue implication of Rs. 935.88 crore at the end of June 2012.

During the year 2011-12, only two Audit Committee meetings in respect of Environment & Forest and Transport Departments were held in which 202 paragraphs involving Rs. 16.35 crore, were settled.

Test check of records of 148 units of sales/value added tax, motor vehicles, state excise, forest, other tax and non-tax receipts conducted during the year 2011-12 revealed under assessment/short levy/short demand leading to loss of revenue aggregating Rs. 1,864.50 crore in 498 cases.

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