Audit Reports

The lessee is required to enter his production details into the ILMS and apply online for a Mineral Despatch Release Order (MDRO). On approval of the MDRO, the les see can generate online MDP s (also called trip sheets) for each individual vehicle carrying the mineral. A critical analysis of..................

27 Chapter –III Stamp Duty and Registration Fee 3.1 Tax administration Receipts from Stamp Dut y and Registration Fee are regulated by the Indian Stamp Act (IS Act), 1899, the Karnataka Stamp Act (KS..................

Audit findings Analysis of Finances of the State Government
State’s Own Resources (Own Tax and Non-Tax Resources) were a meagre nine per cent of the total Receipts of the State.
The State registered revenue surplus of ` 790.34 crore during 2016-17. Fiscal deficit ( ` 284.86 crore) stood at..................

12.73 0.00 12.73 0.00 6 Youth Resources & Sports 1.22 0.30 0.00 0.92 7 Directorate of Technical Education 0.33 0.00 0.33 0.00 8 Commissioner of Taxes 1.76 0.00 1.76 0.00 9 Transport Commissioner 0.63 0.00 0.63 0.00 10 Directorate of Art & Culture 1.77 0.00 1.77 0.00 11 CE, Irrigation & Flood..................

identify the institutions which attract audit under Sections 14 and 15 of the Comptroller and Auditor General’s (Duties, Powers a nd Conditions of Service) Act, 1971, the Government/Head of the Departments are required to furnish to Audit every year detailed information about the financial..................

v This Report contains a Performance Audit on “Working of Mining Department” and 22 Audit Paragraphs relating to Taxation, State Exc ise, Transport, Forest & Environment and Stamps & Registration departments. The major audit observations are given below:..................

Chapter-I: General 1 1.1 Trend of revenue receipts 1.1.1 The revenue receipts of the State comprised of: o Tax and non-tax revenues raised by the Government o f Meghalaya, o State’s share of net proceeds of divisible Union ta xes and duties assigned to..................

The Additional Chief Secretary to the Government of Meghalaya, Excise, Registration, Taxation & Stamps (ERTS) Department i s in overall charge of the State Excise Department at the Government level. The Comm issioner of Excise (CoE) is the administrative head of the Department. He is as..................

Appendices 107 APPENDIX – I (Ref: Para 2.5) Application of incorrect rate of tax Taxation Circle Name of the Dealer Period Taxable Sale ( ` `` ` ) Tax Payable @14.5% ( ` `` ` ) Tax Paid @12.5/13.5% ( ` `` ` ) Tax amount short..................

estimates, supplementary grants, surrenders and re-appropriati ons distinctly indicating actual capital and revenue expenditure on various specified services vis-à-vis those authorised by the Appropriation Act in respect of both charged and vo ted items of the budget. Appropriation Accounts thus..................

The increase was mainly due to incr ease in GIA from Government of India (GoI) ( ` 617.97 crore) and increase in Share of Union Taxes/duties ( ` 397.20 crore). Contribution of the State’s Own revenue to the Reve nue Receipts was in the range of 8 per cent to 10 per cent for the period..................

Assuming tha t Gross State Domestic Product (GSDP) is the good indicator of the performance of the State’s economy, major fiscal aggregates like tax and non-tax revenue, revenue an d capital expenditure, internal debt and revenue and fiscal deficits have been presented as percentage to the G..................

2007 and 02 J anuary 2013 respectively by the President of India to give recommendations to stren gthen fiscal condition of the states by way of tax devolution and Grant-in-aid for the peri od 2010-20 (five years each). The TFC recommended General and State Specific Grant for Si kkim and FFC..................

00 60.87 -27.03 0.00 69 Sector wise total - - 3,635.35 13,689.54 -1,009.12 85.75 -331.15 0.00 16,375.68 1,380.91 21.42 250 Service 12 Sikkim Tourism Development Corporation (STDC) 2016-17 2017-18 6.46 0.00 -1.69 2.53 0.06 2.45 4.77 0.06 1.26 71 Sector wise total - - 6.46 0.00 -1.69 2.53 0.06..................

AUDIT Non-compliance of Model Agreement issued by Governm ent of India and provisions of Sikkim Financial Rules in contracts with Marketing Agents of online lotteries by the Directorate of Sikkim State Lotteries led to loss o f Government revenue of ` 1.07 crore. (Paragraph 3.10) GENERAL SECTOR..................

2 Mission Mode Project for Computerisation of Commer cial Taxes Administration. 3 Commercial Taxes Division’s tax administration system for online payment, e-return filing, way bill endorsement, etc. Audit Report for the year ended 31 March 2018 76 Year of AR Name of the PA Details of the..................