Audit Reports

Overview

This Report contains 43 paragraphs including two reviews relating to non/short levy of tax, penalty, interest etc. involving Rs. 352.04 crore. Some of the major findings are mentioned below:

The total revenue receipts of the Government of Gujarat in 2009-10 were Rs. 41,672.36 crore as against Rs. 38,675.71 crore during 2008-09. The revenue raised by the State from tax receipts during 2009-10 was Rs. 26,740.23 crore and from non-tax receipts was Rs. 5,451.71 crore. State's share of divisible Union taxes and grants-in-aid from the Government of India were Rs. 5,890.92 crore and Rs. 3,589.50 crore, respectively. Thus, the revenue raised by the State Government was 77 per cent of the total revenue receipts. The main source of tax revenue during 2009-10 was sales tax/VAT (Rs. 18,199.79 crore) and taxes and duties on electricity (Rs. 2,643.65 crore). The main receipt under non-tax revenue was from non-ferrous mining and metallurgical industries (Rs. 2,138.98 crore).

In four treasury offices, the banks collecting Government revenue had delayed crediting of the Government revenue into the Government account in a large number of cases. Though there was a provision for levy of interest for belated credit of the Government revenue, it was not levied by the concerned treasuries. This resulted in non/short levy of interest of Rs. 4.91 crore for delay in credit of Government revenue by the banks.

The Gujarat Municipal Finance Board (GMFB) drew funds from the Government account in excess of requirements during 2004-05 to 2007-08 in respect of four schemes. The retention of Government fund without requirement ranged from Rs. 161.57 crore to Rs. 202.47 crore.

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• Report of 2010 - Financial Audit on Revenue of Government of Gujarat

• Preface
• Overview
• Chapter 1 - General
• Chapter 2 - Sales Tax/Value Added Tax
• Chapter 3 - Land Revenue
• Chapter 4 - Taxes on Vehicles
• Chapter 5 - Stamp Duty and Registration Fees
• Chapter 6 - Other Tax Receipts
• Chapter 7 - Non-Tax Receipts