Compliance Performance
Haryana

Report No.3 of 2017 - Revenue Sector Government of Haryana

Date on which Report Tabled:
Wed 14 Mar, 2018
Date of sending the report to Government
Government Type
State
Sector Taxes and Duties

Overview

This Report contains one Performance Audit on “Exemption and Concessions against declaration forms” and 25 illustrative paragraphs relating to non/short levy of taxes, interest, penalty, non/short levy of excise duty, stamp duty, passenger and goods tax, royalty etc. with revenue implications of Rs 750.20 crore.

The total revenue receipts of the State Government for the year 2016-17 were Rs 52,496.82 crore as compared to Rs 47,556.55 crore during the year 2015-16. Test check of the records of 318 units of Sales Tax/Value Added Tax, State Excise, Stamp Duty and Registration Fees, Taxes on Goods and Passengers, Taxes on Vehicles and Non-Tax receipts conducted during the year 2016‑17 brought out under-assessments/short levy/non-levy/loss of revenue aggregating Rs 1,701.08 crore in 37,331 cases.

A performance audit on “Exemption and Concessions against declaration forms” brought out recovery of taxes due including interest and penalty. Suitable action against dealers submitting fake certificates as per provisions of the Act could have augmented revenue as brought out in the illustrative examples highlighted in the report that resulted in under-assessment of tax of Rs 518.66 crore.Evasion of taxes due to suppression of sales/purchasesof Rs 86.58 crore and other cases relating to input tax credit, under assessment, incorrect classification, non/short levy of tax/Interest of Rs 35.65 crore.Some significant cases involving Rs 5.08 crore relating to Non/short recovery of license fee and Interest. Levy of stamp duty on registration of residential/commercial property, short/undervaluation of stamp duty involving Rs 66.69 crore.Non/short realisation of goods tax and token taxinvolving Rs 1.27 crore.Non/short recovery of contract money/royalty and interest involving Rs 36.27 crore.

 

 

 

 

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