Audit Reports

Results of Audit 1.7 10 Coverage of this Report 1.8 10 CHAPTER – II: V ALUE ADDED TAX/ SALES TAX Tax administration 2.1 11 Results of Audit 2.2 11 Performance Audit o f “System of Registration, Assessment and Collection under VAT” 2.3 12 Non/ s hort levy of VAT due to misclassification 2.4..................

4. The Report containing the findings of performance audit and audit of transactions in various departments and observations arising out of audit of Statutory Corporations, Boards and Government Companies and the Report containing observa tions on Revenue Receipts are presented separately...................

156 Appendix 3.2 Statement showing names of bodies and authorities the accounts of which had not been received 157 Appendix 3.3 Statement showing performance of the Autonomous Bodies 16 0 Appendix 3.4 Statement of finalisation of accounts and the government investment in departmentally managed..................

Tax administration 2.1 11 Internal audit 2.2 11 Results of audit 2.3 11 Performance Audit on Implementation of VAT (including IT audit of VATIS) 2.4 12 Short levy of tax due to incorrect determination of taxable turnover 2.5 41 VAT on works contracts 2.6 42 Levy of penalties 2.7 45 Sales tax..................

1.7 3 Follow-up on Audit Reports 1.8 4 Status of placement of Separate Audit Reports of Autonomous Bodies in the State Assembly 1.9 4 Chapter 2 Performance Audits Panchayat and Rural Development Department Mid Day Meal Scheme 2.1 7 Public Health and Family Welfare Department Implementation..................

1.8 14 Results of Audit 1.9 14 Coverage of this Report 1.10 14 Chapter – II: Commercial Taxes Tax administration 2.1 15 Results of audit 2.2 15 Performance Audit on ‘System of Assessment under VAT’ 2.3 17 Information Technology Audit on ‘Computerisation of Commercial Taxes..................

The Report containing the findings of performance audit and audit of transactions in various departments, Report containing observations on audit of Statutory Corporations, Boards, Government Companies and on Revenue Sector are presented separately. vii Overview Based on the audited accounts..................

Tax administration 2.1 11 Internal audit 2.2 11 Results of audit 2.3 11 Performance Audit on implementation of VAT (including IT audit of VATIS) 2.4 12 Under-declaration of tax due to adoption of incorrect rate of tax 2.5 40 VAT on works contracts 2.6 42 Interstate sales 2.7 44 Non-levy of..................

-up on Audit Reports 1.9 5 Status of placement of Separate Audit Reports of autonomous bodies in the State Assembly 1.10 5 Year -wise details of performance audits and paragraphs appeared in Audit Report 1.11 6 Chapter 2 Performance Audit Public Health Engineering Department Rural and Urban..................

4. The Report containing the findings of performance audit and audit of transactions in various department s and observations arising out of audit of Statutory Corporations, Boards and Government Companies and the Report containing observations on Revenue Receipts are presented separately. P R..................