Audit Reports

Himachal Pradesh

Overview

This Report contains 37 paragraphs including three reviews relating to non/short levy of taxes, duties, royalty, fees, interest and penalty etc., involving Rs. 141.27 crore. Some of the major findings are mentioned below:                                    

The total receipts of the Government for the year 2010-11 were Rs. 12,710.61 crore. The revenue raised by the State Government during the year was Rs. 5,337.69 crore comprising tax revenue of Rs. 3,642.38 crore and non-tax revenue of Rs. 1,695.31 crore. The State Government also received Rs. 1,715.35 crore as State's share of divisible Union taxes and Rs. 5,657.57 crore as grants-in-aid from the Government of India.

Test check of the records of sales tax, state excise, taxes on vehicles, goods and passengers, forest receipts and other tax and non-tax receipts conducted during the year 2010-11, revealed under assessments/short levy/loss of revenue aggregating Rs. 431.05 crorc in 1,062 cases. During the course of the year 2010-11, the concerned departments accepted under assessments etc., of Rs. 30.43 crore in 317 cases.

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• Preface
• Overview
• Chapter 1 - General
• Chapter 2 - Taxes/VAT on Sales Trade etc
• Chapter 3 - State Excise
• Chapter 4 - Taxes on Vehicles, Goods and Passengers
• Chapter 5 - Forest Receipts
• Chapter 6 - Other Tax and Non Tax Receipts
• Annexures