Audit Reports

Overview

This Report comprises two chapters containing audit findings pertaining to Revenue and Social and Economic Sectors (PSUs). Chapter I relating to Revenue Sector contains eight paragraphs involving Rs 705.58 crore on under-assessment, short payment/loss of revenue, interest and penalty and Chapter II relating to Social and Economic Sectors (PSUs) contains one Performance Audit and two paragraphs involving Rs 458.56 crore.

Chapter I of the Revenue Sector highlights that the total revenue receipts of the Government for the year 2017-18 were Rs 38,667.27 crore as compared to Rs 34,345.74 crore in the year 2016-17. Out of this, 94 per cent was raised through tax revenue (Rs 35,717.02 crore) and non-tax revenue (Rs 766.06 crore). Audit of Department of Trade and Taxes on ‘Preparedness for transition to Goods and Services Tax’ revealed that the protected revenue for the period July 2017 to March 2018was Rs 16,359.36 crore whereas the actual receipt under Goods and Services Tax was Rs 16,019.35 crore. The Department had received Rs 326.00 crore against compensation amount of Rs 340.01 crore. Audit of Input Tax Credit showed that there were 130 cases of excess carried forward of Input Tax Credit of Rs 21.03 crore and irregular claim of Input Tax Credit of Rs 18.82 crore in 37 cases. Objection and Appeal cases in VAT revealed that from 31,726 cases pending disposal as on 31 March 2015, the pendency of cases has increased to 40,120 as on 31 March 2017, with the demand amount pending adjudication increasing from Rs 4,944 crore to Rs 10,194 crore. The Department failed to recover demand of Rs 13.15 crore from assessees whose registrations had been cancelled. Failure of the Assessing Authority to levy interest on additional demand of Rs 71.68 lakh, resulted in non-levy of interest of Rs 49.05 lakh.

Chapter II on Public Sector Undertakings (PSUs) revealed that as on 31 March 2018, there were 18 State PSUs which included 16 Government companies and two statutory corporations. The profit earned by Power Sector PSUs was Rs 879.63 crore in 2017-18 against Rs 758.96 crore in 2013-14. The overall accumulated losses of five power sector undertakings were Rs 157.28 crore. The 13 PSUs (other than Power Sector) incurred overall losses during the five year period from 2013-14 to 2017-18. Major losses were incurred by Delhi Transport Corporation of Rs 3,843.62 crore as per the latest finalised accounts of the corporation. The performance audit on “Management of Public Transport Infrastructure in Delhi by Delhi Transport Infrastructure Development Corporation Limited” (DTIDC), indicated that even after the lapse of more than 20 years of the Supreme Court directions to establish ISBTs at North and South West entry points of Delhi, ISBTs at Dwarka and Narela could not be established. DTIDC failed to find suitable concessionaires since 2013 for development of 1397 BQSs. DTIDC made underpayment of Rs 25.55 crore to GNCTD. Further, injudicious decision of Delhi Tourism and Transportation Development Corporation (DTTDC) to enter into an agreement with a firm for the operations of Coffee Home without seeking consent of New Delhi Municipal Corporation (land owning agency) resulted in loss of revenue of Rs 3.05 crore.

Download Audit Report

• Report No. 2 of 2019 - Revenue, Social and Economic Sector (PSUs) Government of NCT of Delhi

• Index of Report no. 2 of 2019 - Revenue, Social and Economic Sector (PSUs) Government of NCT of Delhi
• Preface of Report no. 2 of 2019 - Revenue, Social and Economic Sector (PSUs) Government of NCT of Delhi
• Overview of Report no. 2 of 2019 - Revenue, Social and Economic Sector (PSUs) Government of NCT of Delhi
• Chapter 1 Revenue Sector of Report no. 2 of 2019 - Revenue, Social and Economic Sector (PSUs) Government of NCT of Delhi
• Chapter 2 Functioning of State Public Sector Undertaking of Report no. 2 of 2019 - Revenue, Social and Economic Sector (PSUs) Government of NCT of Delhi
• Annexures of Report of Report no. 2 of 2019 - Revenue, Social and Economic Sector (PSUs) Government of NCT of Delhi