Audit Reports

Assam

Overview

This Report contains 29 paragraphs including four reviews relating to non/short levy of taxes, fees, interest and penalty etc., involving Rs. 1,155.59 crore. Some of the major findings are mentioned below:
 
The total receipts of the State for the year 2008-09 were Rs. 18,077.04 crore against Rs. 15,324.92 crore in the previous year. Of this, 36 per cent was raised by the Government through tax revenue (Rs. 4,150.21 crore) and non-tax revenue (Rs. 2,271.90 crore). The balance 64 percent was received from the Government of India in the form of State's share of net proceeds of divisible Union taxes(Rs. 5,189.90 crore) and grants-in-aid (Rs. 6,465.03 crore).

The arrears of revenue as on 31 March 2009 in respect of some principal heads of revenue amounted to Rs.722.12 crore of which Rs. 342.36 crore were outstanding for more than five years.

In respect of taxes administered by the Finance Department, such as sales tax and other taxes, 51,132 assessments were completed during 2008-09 leaving balance of 50,726 cases pending for assessments as on 31 March 2009.

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• Preface
• Overview
• Chapter 1 – General
• Chapter 2 - Sales Tax / Value Added Tax
• Chapter 3 - Other Tax Receipts
• Chapter 4 - Non Tax Receipts