Audit Reports

Overview

This Report contains 31 paragraphs relating to non/short levy of taxes, royalty, fees, rent, interest and penalty etc., loss of revenue, irregular exemption and other irregularities. It also contains a performance audit on 'Efficiency and effectiveness of Scrutiny and Assessment under AVAT and CST Acts'. Some of the major findings are mentioned below:
 
 The total receipts of the State for the year 2013-14 were Rs. 32,212.79 crore against Rs. 30,690.98 crore in the previous year. Of this, 36 per cent was raised by the Government through tax revenue (Rs. 8,994.92 crore) and non-tax revenue (Rs. 2,705.03 crore).
 
 The balance 64per cent was received from the Government of India in the form of State's share of net proceeds of divisible Union taxes (Rs. 11,574.52 crore) and grants-in-aid (Rs. 8,938.32 crore). 3,216 paragraphs involving revenue implication of Rs. 6,991.70 crore remained unsettled at the end of June 2014 as replies were not furnished by senior officials.
 
 During the year 2013-14, only three Audit Committee meetings in respect of Revenue, State Excise and Transport Departments were held in which 347 paragraphs were settled.

Download Audit Report

• Report 4 of 2014 - Performance Audit on Revenue Sector of Government of Assam

• Index
• Preface
• Overview
• Chapter 1 – General
• Chapter 2 - Taxation
• Chapter 3 - State Excise
• Chapter 4 - Environment and Forests
• Chapter 5 - Mines and Minerals
• Appendices