Audit Reports

This Report presents the results of audit of receipts comprising Sales Tax / VAT, State Excise, Land Revenue, Taxes on Motor Vehicles, Stamp Duty and Registration fees, other Tax and Non -Tax Receipts of the State. The cases mentioned in the Report are among those which came to notice in the..................

were to (i) provide speedy and better services 10 Source: Finance Accounts Chapter II: Value Added Tax/Sales Tax 29 to the dealers (ii) provide online information to the dealers (iii) provide facility for electronic filing of tax returns (iv) prevent evasion of tax and ensure better..................

registration, return, challan and way bill modules have been operationalised while other modules for capturing data on the tax deducted at source, online connectivity with other offices, e-filing of the returns were yet to be implemented. Online connectivity of only one check post at Byrnihat..................

Section-A: Revenue Non Plan Plan Total 105867.82 Revenue Receipts 121286.14** 106459.38 Revenue Ex penditure 101519.15 22035.04 123554.19 75027.10 Tax revenue 87608.46 37704.23 General services 42352.03 500.85 42852.88 8225.04 Non-tax revenue 8167.70** 48282.06 Social services 40525.19 14287.02..................

Out of 16 modules developed by the Department, only one module was functional online. The TINXSYS website remained non-functional and inaccessible and statutory forms were not issued online. (Paragraph 4.6) Audit Report for the year ended 31 March 2011 x Transport Department 4.7 Performance..................

A: Revenue Total No n-Plan Plan Total Revenue receipts 58,206.22 69,806.27** Re ve nue e x pe ndi t u re 54,033.84 46,548.33 18,566.74 65,115.07 Tax revenue 38,473.12 46,475.96 General services 14,055.09 16,292.44 153.04 16,445.48 Non-tax revenue 3,358.28 4,086.86 Social services 22,107.82..................

Chapter-II-Performance reviews relation to Government companies 63 For accurate and continuous online monitoring of ABT parameters for its entire network, Company was required to install Communication Network of Data and Voice (CND&V) from EHV SS to load despatch centre. Accordingly, the Company..................

This Report contains 42 paragraphs including two Performance Audits relating to non/short levy of taxes, duties, interest and penalty, etc., involving Rs.233.59  crore. Some of the major findings are mentioned below: The total receipts of..................

Audit of Government Companies is governed by Section 619 of the Companies Act 1956. The accounts of Government Companies are audited by Statutory Auditors appointed by CAG. These accounts are also subject to supplementary audit conducted by CAG....

(Paragraph 4.9) Timely action was not taken to recover the outstanding tax of ` 1.61 crore as arrears of land revenue. (Paragraph 4.10) The Department failed to levy penalty amounting to ` 10.56 lakh on dealers who did not comply with the mandatory provision under the MVAT Act, 2004. (Paragraph..................