Audit Reports

Changes in key fiscal aggregates in 2020 -21 compared to 2019-20 Revenue Receipts
Revenue receipts of the State increased by 0.04 per cent
Own Tax receipts of the State increased by 6.73 per cent
Own Non-tax receipts decreased by 28.50 per cent
State’s Share of Union Taxes and Duties..................

No. Name of the Grant Original Supplementary Actual Expenditure Savings out of Original Provisions (B) Capital (Voted) 5. 9- Taxes on Vehicles 2.93 1.33 2.93 0.00 6. 34- Art and Culture and Gazetteers 1.10 2.99 1.08 0.02 7. 70- Horticulture 2.50 1.16 2.50 0.00 Total B 6.53 5.48 6.51 0.02 Grand..................

As per information furnished by the Finance Departm ent, the total Covid-19 cess collection was ₹13.14 crore and was booked under the MH 0040- Taxes on Sales, Trade etc. in the Consolidated Fund of the State. The expend iture was incurred under Departments and the same was subsumed under..................

ended 31 M arch 2021 | 109 From the table above, it can be seen that, the posi tion of the Net overall losses and ‘Earnings before Interest and Tax’ (EBIT) has deter iorated in 2020-21 as compared to 2018-19. More than 73 per cent ( ₹49.70 crore) of the accumulated losses of SPSEs (..................

The increase in receipts during the month of October was mainly due to tax transfers from the Government of India. Further, t he State Government had UeFeLYeG _ 580.25 FUoUe IUoP tKe &entUaO *oYeUnPent for battling Covid-19 as Grants-in-Aid. Revenue Expenditur e During the year, the State..................

0ƒ‰• ȁ ͹͸ XXXVLLL - Cŝǀŝů ^ƵppůŝĞs AĚmŝnŝsƚƌaƚŝŽn (CV) 0.00 0.00 0.00 39.50 0.00 4.31 0.00 VLL - CŽmmĞƌcŝaů TaxĞs AĚmŝnŝsƚƌaƚŝŽn (CV) 88.38 2.07 5.17 1.07 7.71 5.00 0.39 LX - Cŝscaů AĚmŝnŝsƚƌaƚŝŽn Půannŝng ^ƵƌǀĞys anĚ..................

25 Chapter - 5 Air p ollution d ue to s ource e mission 5.1 Installation of online continuous emission monitoring s ystem In the era of rapid industrialization, there is a need to regulate pollution compliance by industries..................

39 C hapter - 7 Air pollution due to thermal power plants Introduction Coal - based Thermal Power Plants (TPPs) are responsible for a disproportionately higher share of emissions than the industrial sector (60 per cent of PM, 45 per cent of SO 2 ,...

relating to PSUs 45 ₹2,930.69 crore ( ₹ 2,402.18 crore as grant from GoI, ₹ 267.49 crore as loan from REC and ₹ 261.02 crore (including state taxes) as grants fro m GoA). Although the grant/loan from REC has been fully utilised, the Company is ye t to utilise ₹ 169.09 crore received as..................

in satisfactory conditions. It is also observed tha t all the vehicular emission testing reports are made online now a days. 5.9  The PCBA should ensure that GMC obtains proper authorisation from them for management of MSW.  Awareness Campaigns should be initiated by the PCBA in schools..................

i Chapter-I General ii 1 1.1 Trend of Revenue Receipts 1.1.1 The Tax and Non-Tax Revenue raised by Government o f Assam (GoA) during the year 2019-20, State’s share of net proceeds of divisible Union taxes and..................

Nagaon SF: 58450 and (ii) Golaghat SF:58450 136 Six out of eight private nurseries were active as per information furnished by the Commissioner of Taxes, Assam. Audit Report (Revenue Sector) for the year ended 31 March 2020 66 distributed to the public. These three Divisions had produced..................

State’s Own Tax revenue increased by ₹ 604.92 crore (3.66 per cent) compared to the previous year ( ₹ 16,528.69 crore), while Non-Tax revenue decreased by ₹ 2,639.73 crore (47.65 per cent ) during the year as compared to 2019-20 ( ₹ 5,539.34 crore). Grants-in-Aid from GoI increased by..................

Agriculture and Allied Activities 4.63 3.92 5.88 6.16 5.41 Industry Sector 13.80 9.80 9.14 -2.29 4.67 Services Sector10.27 14.18 6.68 14.83 1.73 Taxes on Products -Subsidies on Products 33.50 19.88 32.89 20.73 9.01 -5.000.00 5.00 10.00 15.00 20.00 25.00 30.00 35.00 40.00 (In per cent ) 17.98..................

are made based on the requirement projected by the Departmen ts responsible for the activities of the ADCs;  Anticipated receipts from central tax transfers and funding for CSS are assessed and the quantum of funds required for committed exp enditure on salaries, pension, repayment of loan,..................

216.63 Cr. 215.86 110 - Reserve Bank Suspense - CAO 14.30 911.52 14.30 1,050.40 20.85 214.61 Net Cr. 897.22 Cr. 1,036.10 Dr. 193.76 112 - Tax Deducted at Source (TDS) Suspense --- --- --- 0.01 --- --- Net --- Cr. 0.01 --- 123 - A.I.S Officers’ Group Insurance Scheme 0.14 1.42 0.18 1.47 0.25..................

Present value of total investment at the end of the year Minimum expected return to recover cost of funds for the year Total earnings/ profit after tax (PAT) for the year* A B C D E F G H I J K K=I x (1+J) L L= I + ((I x J ) ÷100) M Upto 2012-13** 2136.62 0.00 0.00 62.33 0.00 2198.95 2198.95..................

The RORR is then calculated by dividing the ‘profit after tax’ (PAT) of the SPSEs by the su m of the PV of Government investment. During 2019-20, as per their latest finalised accou nts out of 15 61 working SPSEs where State Government had made direct investment, 12 SPS Es 62 incurred..................

Further co mmunication from the CDPO is yet to be received (February 2022). Recommendations: 1. Online registration of beneficiaries and providing of unique ID to each beneficiary should be set up to avoid duplication. Exiting beneficiaries’ records may be converged with the online database...................

CHAPTER – III STATE EXCISE DEPARTMENT 3.1 Tax Administration The State Excise Department is responsible for collection of revenue under Assam Excise Act, 1910 (as adapted by Meghalaya), the..................