Himachal Pradesh

Report No. 1 of 2013 - Performance Audit on Revenue Sector of Government of Himachal Pradesh

Date on which Report Tabled:
Fri 21 Feb, 2014
Date of sending the report to Government
Government Type
Sector -


This Report contains 30 paragraphs including one Performance audit on 'Levy and Collection of Passenger and Goods Tax', involving Rs. 781.44 crore relating to underassessment of tax, non / short levy of state excise, non / short levy of stamp duty and registration fee, non / short levy of passenger and goods tax, non / short levy of royalty etc. Some of the major findings are mentioned below:
The total revenue receipts of the Government for the year 2012-13 were Rs. 15,598.14 crore as compared to Rs.14,542.86 crore of the previous year. Out of this, 38 per cent was raised though tax revenue (Rs. 4,626.17 crore) and non-tax revenue {Rs. 1,376.88 crore). The balance 62 per cent was received from the Government of India as States' share of divisible Union taxes (Rs. 2,282.02 crore) and Grants-in-aid (Rs.7,313.07 crore).

Test check of the records of 241 units of Sales tax / VAT, State excise, Stamp and Registration fee, Motor Vehicles, Goods and Passenger tax, Forest receipts and other non-tax receipt conducted during the year 2012-13 showed underassessment, short levy of revenue aggregating Rs. 1023.30 crore in 780 cases. During the course of the year, the concerned departments  accepted underassessment and other deficiencies of Rs. 119.ll crore in 516 cases. The departments collected T266.53 crore in 183 cases during 2012-13, pertaining to the findings of previous year.

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