Audit Reports

Overview

The Audit Report comprises six chapters having two thematic audit and 23 draft paragraphs with the revenue implication of Rs. 330.87 crore.  Chapter-I deals with the details of revenue receipts of the State including trends of revenue, analysis of arrears, arrears in assessment, cases of evasion, status of refund cases, details of inspection reports issued, responses of the department towards audit etc.  Chapter II deals with Taxes/VAT on sales and trades which highlights the issues of ‘Preparedness for transition to Goods and Services Tax’, ‘Grant of concessions to dealers’, ‘Arrears of Revenue in Excise an Taxation Department’, allowance of input tax credit, application of incorrect rate of tax, incorrect determination of turnover, suppression of sale and stock, excess allowance of labour charges and non-realisation of entertainment duty etc.  Chapter III deals with non/short realisation of excise duty/license fee/interest/penalty. Chapter IV pertains to the paragraph non/short levy of stamp duty and registration fee, application of incorrect rates of Stamp duty etc.  Chapter V deals with the paragraph on registration of motor vehicles, token tax, permit fee, license fee and passenger and goods tax etc.  Chapter VI deals with the forest receipts and contains short handing over of trees for resin tapping and non-tapping, non-levy of interest/extension fee, blocking/loss of revenue due to seized timber.

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• Report No. 2 of 2019 - Revenue Sector, Government of Himachal Pradesh

• Index
• Preface
• Overview
• Chapter 1 General
• Chapter 2 Taxes/Vat On Sales And Trade
• Chapter 3 State Excise
• Chapter 4 Stamp Duty
• Chapter 5 Taxes On Vehicles, Passengers And Goods
• Chapter 6 Forest Receipts
• Annexures
• Glossary of Abbreviations