Audit Reports

iii Overview iv-vii CHAPTER I -GENERAL Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 3 Arrears of assessments 1.3 4 Evasion of tax detected by the Department 1.4 4 Pendency of refund cases 1.5 4 Response of the Government/departments towards audit 1.6 5 Analysis of the..................

OFFICER BASED AUDIT Public Health Engineering Department 3.1 65 CHAPTER-IV REVENUE RECEIPTS General Trend of revenue receipts 4.1 103 Details of tax revenue 4.1.2 103 Details of non-tax revenue 4.1.3 104 Variations between the budget estimates and the actuals 4.1.4 105 Cost of collection..................

1.2 3 Effectiveness of the mechanism for dealing with issues raised b y audit 1.3 8 Audit Planning 1.4 10 Results of audit 1.5 10 CHAPTER II -SALES TAX Tax administration 2.1 11 Trend of receipts 2.2 11 Assessee profile 2.3 12 VAT per assessee 2.4 13 Position of arrears 2.5 13 Cost of collection..................

(Paragraph 2.8.12.2) System lacked controls to ensure validity period of Delivery Notes issued online. (Paragraph 2.8.14) System lacked the necessary output controls to ensure the accuracy of MIS reports. (Paragraph 2.8.15)   A Performance Audit on “Input tax credit under Karnataka Value..................

Executive summary 9 Tax administration 2.1 11 Trend of receipts 2.2 11 Assessee profile 2.3 12 VAT per assesse 2.4 13 Position of arrears 2.5 13 Cost of collection 2.6 14 Impact of Audit Reports 2.7 14 Performance Audit on “ Assessment, levy and collection of tax under the Meghalaya Value..................

agencies outside the State budget 1.5.2 11 Revenue receipts 1.6 12 State’s own resources 1.6.1 14 Grants-in-aid from GOI 1.6.2 19 Central tax transfers 1.6.3 20 Optimization of XIII FC grants 1.6.4 20 Foregone revenue 1.6.5 21 Application of resources 1.7 21 Growth and composition of..................

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..................

The Government should mobilize additional resources both through tax and non- tax resources. It should also make efforts to collect revenue arrears, increase tax compliance, and reduce tax administration cost. There is an urgent need to improve tax collection efficiency . Funds transferred..................

This Report contains Civil and Commercial chapters comprising three performance reviews (including one on Chief Controlling Officer based audit) and 14 audit paragraphs, based on the audit of certain selected programmes and activities and the...

Distribution Company Limited High tension consumers with Extra High Voltage load 4.3.1-4.3.7 88-93 Avoidable payment of interest on Income Tax 4.4 93-94 Undue benefits to HT consumers due to change of category 4.5 94-95 Loss of revenue 4.6 95-96 Undue benefit to HT consumer 4.7 96..................