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Compliance Financial Performance
Meghalaya

Report of 2011 - Performance Audit on Revenue of Government of Meghalaya

Date on which Report Tabled:
Fri 23 Mar, 2012
Date of sending the report to Government
Government Type
State
Sector Taxes and Duties,Finance,Transport & Infrastructure,Power & Energy,Environment and Sustainable Development

Overview

This Report contains 44 paragraphs and three Performance Audits relating to under assessments/non-realisation/short realisation of penalties, taxes, duties etc. The total money value involved is RS 268 crore. During the year 2010-11. the total revenue raised by the State Government (RS 873.14 crore) was 20.47 per cent of the total revenue receipts (RS 4.266.02 crore). The balance 79.53 per cent of receipts during 2010-11 comprised of State's share of divisible taxes and duties amounting to RS 901.65 crore and grants-in-aid amounting to RS 2491.23 crore. The revenue raised by the State Government in 2010-11 as compared to 2009-10 was 21.37 per cent higher.

Test check of the records of taxes on sale, trade etc, state excise, motor vehicles tax, other tax receipts, forest receipts and other non-tax receipts conducted during the year 2010-11 revealed underassessment / short / non-levy/loss of revenue amounting to RS 557.24 crore in 240 cases. During the year, the Departments accepted assessments / short / non levy of revenue of RS 1695.49 crore in 74 cases pointed out in 2010-11 and earlier years, and recovered RS 10.73 crore.

A Performance Audit of "Cross verification of Declaration form in Inter-State Trade" and audit of Sales Tax Department revealed the following irregularities: We found that the Department had not prepared any Budget Estimates and did not maintain a database of concessions/exemptions given under CST. We found that the online filing of application for declaration forms and their issue has not yet been introduced by the Department; the T1NXSYS, site was not being used for verification purposes by the offices. Besides only the declaration form 'C'; were uploaded whereas 'F' form were not uploaded, forms were printed in excess of requirement and the Department was saddled with huge closing stock of 'C' and 'F' forms which was fraught with the risk of obsolete and damaged forms.

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