Report of 2009 - Financial Audit on Reveue of Government of Rajasthan

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This Report contains 48 paragraphs including three reviews relating to non/short levy of tax, interest, penalty etc. involving Rs. 392.71 crore. The total revenue receipts of the Government of Rajasthan during 2008-09 were Rs. 33,468.85 crore as against Rs. 30,780.62 crore for the year 2007-08. The revenue raised by the Government amounted to Rs. 18,832.21 crore comprising tax revenue of Rs. 14.943.75 crore and non-tax revenue of Rs. 3,888.46 crore. The receipts from the Government of India were Rs. 14,636.64 crore (state's share of divisible Union taxes: Rs. 8.998.47 crore and grants-in-aid: Rs. 5,638.17 crore). Thus, the State Gov ernment could raise 56 per cent of the total rev enue receipts. Taxes on sales, trade etc. (Rs. 8,442.02 crore). state excise (Rs. 2.169.90 crore), stamp duty and registration fee (Rs. 1.356.63 crore). taxes on vehicles (Rs. 1.213.56 crore) and non-ferrous mining and metallurgical industries (Rs. 1.275.59 crore) were the major sources of tax and non-tax revenue during 2008-09.

The arrears of rev enue aggregating Rs. 4.751.83 crore remained unrealised under some principal heads of revenue at the end of 2008-09. The arrears were mainly in respect of taxes on sales, trade etc., state excise, taxes on vehicles, stamp duty and registration fee. land revenue, non-ferrous mining and metallurgical industries, miscellaneous general serv ices - sale of land, major and medium irrigation, taxes on immov able property other than agricultural land and police. The departments/Government accepted audit observations involving Rs. 748.48 crore pertaining to the Audit Reports for the years from 2003-04 to 2007-08. out of which Rs. 143.38 crore had been recovered till September 2009.

Test check of the records of sales tax. motor v ehicles tax. land rev enue, electricity duty, stamps duty and registration fee. state excise and other non-tax receipts conducted during the year 2008-09 rev ealed underassessment, short levy and loss of revenue amounting to Rs. 808.41 crore in 23.583 cases. The concerned departments accepted underassessment and other deficiencies of Rs. 123.95 crore involv ed in 14.681 cases of which 6.372 cases involving Rs. 50.63 crore had been pointed out in audit during the year 2008-09 and the rest m earlier years. The departments recovered Rs. 16.33 crore in 4,095 cases at the instance of audit during the year 2008-09.

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