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Himachal Pradesh

Report No 1 of 2017 - Revenue Sector Himachal Pradesh

Date on which Report Tabled:
Fri 31 Mar, 2017
Date of sending the report to Government
Government Type
State
Sector Taxes and Duties

Overview

The Audit Report comprises six chapters having two thematic audit and 25 draft paragraphs with the revenue implication of RS. 279.28 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.  Chapter III deals with non/short realisation of excise duty/license fee/interest/penalty. Chapter IV pertains to the paragraph "Grant of Government land on lease and realisation of lease money' and non/short levy of stamp duty and registration fee, application of incorrect rates of Stamp duty etc.  Chapter V deals with the paragraph on "recovery of Passenger and goods tax in Excise and Taxation department, registration of motor vehicles, token tax, permit fee, license fee.  Chapter VI deals with the forest receipts and contains non/short recovery of royalty, non-levy of interest/extension fee, blocking/loss of revenue due to seized timber.

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