Audit Reports
Rajasthan
Report No.2 of 2020 - Economic and Revenue Sector, Government of Rajasthan
Overview
This Report contains 19 paragraphs involving Rs 316.42 crore. The total revenue receipts of the Government of Rajasthan during 2018-19 were Rs 1,37,873 crore as against Rs 1,27,307 crore for the year 2017-18.
A Performance Audit on ‘Functioning of Transport Department’ disclosed that applications for registration were submitted after a delay upto seven years. Thus these vehicles would ply for more than 15 years. Motor vehicle tax and special road tax of Rs 20.24 crore was in respect of 2,736 vehicles were not paid. Lump-sum tax of Rs 11.04 crore in respect of 1,133 transport vehicles was short paid. Due to non-realisation of revised fees for issue/renewal of RC, FC, licence and endorsing hypothecation agreement, fees amounting Rs 70.87 lakh was short recovered. Exemption of Rs 38.32 lakh in respect of 51 vehicles was granted irregularly under Amnesty Scheme. Construction of automated tracks were completed in 12 offices at a cost of Rs 13.23 crore but were not operational. Only 2.47 to 11.68 per cent Pollution Under Control Certificates were issued during the year 2014-15 to 2018-19. There were only 0.43, 0.62 and 1.80 per cent decrease in accident fatalities against annual target of 15, 15 and 20 per cent for the year 2018, 2019 and 2020 respectively. Out of the 8,964 accidents which took place during 2017-18, non-transport vehicle were involved in 5,968 accidents (67 per cent), of which 93 per cent accidents were caused due to rash driving and negligence on the part of driver.
An examination of ‘Implementation of State Excise and Temperance Policy’ disclosed that norms for production of alcohol (40 BL per quintal) from grain and measurement of spirit in 98% V/V prescribed by the Department are not accurate and need to be rectified as per Fermentation and Distillation Efficiency adopted by the distillers. Breweries were not achieving the minimum prescribed norms of production of beer from malt and other raw material which resulted in short production of beer. Consumption of liquor gradually increased from 4830.45 lakh BL in 2014-15 to 5726.23 lakh BL in 2017-18. It indicates that the Department could not create proper awareness through the temperance policy. Public awareness campaigns were not properly organized as only 53 per cent of the allotted budget was spent on the broadcasting during the year 2015-18. There was shortfall in monthly guarantee of excise duty in respect of 228 licensees amounting to Rs 6.05 crore during 2015-18. Selection of 13 shops/groups was required to be cancelled due to non-deposit of required security amount and advance EPA during the prescribed time limit. Lack of action by the concerned DEO deprived the Government of Rs 3.13 crore of earnest money, security deposit, advance EPA deposited which should have been forfeited. Composite fee of Rs 56.50 lakh was to be decided for six composite shops/groups of peripheral area but the concerned DEOs decided and recovered only Rs 13.33 lakh from these licensees. This resulted in loss of revenue amounting to Rs 43.17 lakh.
An examination of ‘Receipts from major minerals’ disclosed that the survey and prospecting work done by the Department of Mines and Geology with reference to Mineral Policy 2015 is negligible as it was done only in 19.89 square kilometre (0.61 per cent) against the targeted increase of 3,287.59 square kilometre. The Department of Mines and Geology did not stop mining operations in the mining lease areas as directed by Government of India resultantly 2.41 crore MT of mineral lignite worth Rs 2,937.42 crore was despatched between 25 May 2015 and March 2019 from two mines of which 49 per cent (Rs 1,439.34 crore) gone to the subsidiary of public limited company. In absence of departmental mechanism to get the samples examined in its laboratory, 63.09 to 76.98 per cent of total revenue of the Department from major minerals was being paid by the eight major mineral lessees on the basis of percentage of metal content in ore/concentrate as decided by them between 2015-16 to 2018-19. In absence of provision for payment of District Mineral Foundation Trust (DMFT) Fund amount through departmental web portal an amount of Rs 36.96 crore was short paid towards DMFT Fund by 21 major mineral lease holders. Department did not ensure correct payment of contribution towards NMET Fund which resulted in short payment of National Mineral Exploration Trust Fund amount of Rs 19.54 crore during the period from 2015-16 to 2017-18 by 22 major mineral lease holders. Department did not levy interest on delayed payment of royalty and other sums due to Government ranging between 38 to 2,764 days resulted in non-levy of interest of Rs 30.16 crore. Non applying correct Clinker-Limestone ratio while finalising royalty assessment of two limestone (cement grade) mining leases resulted in short levy of royalty of Rs 0.87 crore.
An examination of Functioning of Department of Science and Technology disclosed that the Department could not achieve the financial and physical targets as only 45.65 per cent of allotted budget was utilised, entire budget allotted under State Plan head for various projects of SATCOM Division was surrendered during 2015-16 to 2018-19. No comprehensive policy (long term/short term) and guiding principles except Bio-Technology Policy 2015 were framed by the Department; and even objectives of this policy could not be achieved. The Department surrendered Rs 29.93 crore during 2016-19 allotted under various projects by GoI/State Government. Thus it failed to achieve its main objectives to develop scientific temper in the society and uplifting the socio-economic status of the weaker section of the society by utilising the benefits of science and technology.
Besides the above cases during test check of records of Commercial Taxes, Transport, Land Revenue, Stamps and Registration, State Excise, Mines and Geology, Science and Technology, Public Works and Water Resource Departments non-compliance of provision of Act/Rules by the authorities were also observed which resulted in non/short levy/recovery of Rs 123.11 crore.