Audit Reports

CHAPTER - 5 Tax o n Sales, Trade, Etc. (Revenue Sector) C HAPTER -5: TAX ON SALES, TRADE , ETC. 5.1 Tax administration The Principal Secretary (Commercial Tax..................

CHAPTER - 7 Mining Receipts (Revenue Sector) CHAPTER -7: MINING RECEIPTS 7.1 Tax administration The levy and collection of receipts from mining activities in the State is governed by the Mines and Minerals (Development and..................

CHAPTER – 2 Compliance Audit Observations ( Economic Sector) CHAPTER -2 Compliance Audit Audit observations based on Compliance audit of transactions in various Government departments, their field formations and autonomous bodies indicating lapses ...

CHAPTER - 4 State Excise (Revenue Sector) CHAPTER -4: STATE EXCISE 4.1 Tax administration Various kinds of liquor, such as Country Liquor (CL) and Indian Made Foreign Liquor (IMFL) are manufactured from alcohol. Excise..................

received from Central Finance Commission and State Government as part of the State Finance Commission award and its own revenue, which includes tax and non -tax receipt of a panchayat. Section 79 of Rajasthan Municipal Act 2009 envisages that the Municipal Fund is to be held by the..................

Table 1.2: Summary of Fiscal Operations in 201 7-18 (` in crore) Receipts Disbursements 201 6-17 201 7-18 201 6-17 201 7-18 Section -A: Revenue Tax Revenue 44,371.66 50,605.41 General Services 39,203.26 43,450.36 Non -Tax Revenue 11,615.57 15,733.72 Social Services 49,371.68 53,064.07 Share of..................

Revenue Receipts 15.1 15.9 13.2 13.0 11.3 16.8 b. Own Tax Revenue 14.9 14.6 10.3 9.8 12.2 14.0 c. Non Tax Revenue 9.5 14.7 7.9 (-)1.1 5.9 35.5 d. Total Expenditure 15.8 18.5 14.4 19.7 4.7 6.8 e. Capital Expenditure 14.0 14.1 17.0 12.3 1.0 21.5 f. Revenue Expenditure on Education 14.5 15.7 11.5..................

43 4.1 Tax administration Allotment of land and assessment and collection of land revenue are governed by the provisions of Rajasthan Land Revenue Act,..................

5.3. 11 Computeri sation in Department The Government of Rajasthan introduced an IT system ‘ Rajcrest’ in 2003 to provide online registration facility. This system was in operation at all the full time SR offices and 144 ex -officio SR offices. This system was replaced with..................

In absence of demand and collection register it could not be ensured whether ` 4.78 crore were paid to the DMFT Fund . Government replied that online demand register was maintained for royalty, however, it has not replied regarding non -maintaining a separate demand and collection register for..................

1 1.1 Trend of revenue receipts 1.1.1 The tax an d non -tax revenue raised by the Government o f Rajasthan during the year 201 7-18, the State’s share of net proceeds of divisible Union..................

through ‘e-Gras ’ (Online Government Receipts Accounting System ( e-Gras ) that facilitates collectio n of tax/non tax revenue in both the mode online as well as manual) which are not linked to the electronic system ( VAHAN ) of the Department. There is a need for the Government to improve..................

87 CHAPTER -VI : STATE EXCISE 6.1 Tax administration The Secretary , Finance (Revenue) is the administrative head of the State Excise Department (Department) at Government level. The..................

of schools to be made safer through Chapter III- Audit of Transactions 103 Rapid Visual Screening etc., (ii) proximity of emergency and crisis service agencies, their capabilities, (iii) physical capaci ty of school infrastructure and facilities to resist known hazards, (iv) existing r..................

Receipts 2017-18 2016-17 Disbursements 2017-18 Section-A: Revenue Total 204693 Revenue receipts 243654 213229 Revenue expen diture 241571 136616 Tax revenue 167932 71609 General services 78 535 12709 Non-tax revenue 16242 90282 Social services 93054 33715 Share of Union Taxes/Duties 37219..................

while finalizing the rates of the VL gates, the Division revised (August 2009) the approved rate analysis by in corporating the modified rates for taxes, overhead and inspection charges and indicating some new items, on the basis that the fabrication of gates was to be done at work site instead..................

Appendices 115 Appendix 1.1 (Reference : Paragraph 1.7.1; Page : 7) Department -wise outstanding Inspection Reports/Paragraphs issued upto December 2017 but outstanding as on 30 June 2018 Sr.No. Name of Department Upto 2012 -13 2013 -14 2014 -15...

The Soil Testing Mini Lab Kits were purchased without assessing the requirement. There were deficiencies in online web portal for Micro Irrigation scheme. The maintenance of records at field le vel relating to distribution of agricultur al inputs to farmers was deficient; hence audit could..................