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Odisha

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

Date on which Report Tabled:

Thu 29 Mar, 2012

Date of sending the report to Government

Government Type

State

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Sector -

Overview

This Report contains 45 paragraphs and three performance audit reports highlighting non-levy or short levy of tax, interest, penalty, revenue foregone, etc., involving RS 1,032.61 crore1. The total revenue receipts of the Government for the year 2010-11 amounted to RS 33,276.15 crore against RS 26,430.21 crore in the previous year. Of this, 48 per cent was raised by the State through tax revenue (RS 11,192.67 crore) and non-tax revenue (RS 4,780.37 crore). The balance 52 per cent was received from the Government of India in the form of State's share of divisible Union taxes (RS 10,496.86 crore) and grants-in-aid (RS 6,806.25 crore).

As on 30 June 2011, 3,267 inspection reports issued up to 31 December 2010 containing 9,712 audit observations involving RS 6,258.05 crore were outstanding for want of comments/final action by the concerned departments. Test check of the records of commercial tax, motor vehicles tax, land revenue, state excise, forest receipts, mining receipts and other departmental offices conducted during the year 2010-11 and 2011-12 in one Performance Audit case relating to Motor Vehicles Department revealed underassessment/short levy/loss of revenue, etc., amounting to RS 2,138.56 crore in 1,83,397 cases. During the year 2010-11 and 2011-12, the concerned departments accepted underassessment and other deficiencies of RS 1,635.29 crore involved in 33,615 cases which were pointed out in 2010-11, 2011-12 and earlier years. The departments also recovered RS 31 crore during the year in 2,986 cases.

A Performance Audit on "Utilisation of declaration forms ('C' and 'F') in Inter State Trade and Commerce" revealed the following: Out of 556 declaration forms received from other States by the Enforcement Wing (EW) of the Commissionerate of Commercial Taxes during the period from 2007-08 to 2009-10, result of verification in respect of only 35 declaration forms were sent and the position of cross verification in respect of the remaining 521 declaration forms were not received by the EW from the Enforcement Ranges. Cross verification of the details of declaration forms with other States was neither done by the test checked circles nor any monitoring thereof was done by the EW. Irregular grant of concession/ exemption of tax on sales/ branch transfer of goods not supported by declaration forms resulted in short levy of tax and penalty of RS 0.19 crore.

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Report of 2011 - Full Report
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