Audit Reports

Odisha

Overview

This Report contains 42 paragraphs including a review highlighting non-levy or short levy of tax, interest, penalty, revenue foregone, etc., involving RS 304.94 crore1. The Government's total revenue receipts for the year 2009-10 amounted2 to RS 26,430.21 crore against RS 24,610.01 crore in the previous year. Of this, 46.14 per cent was raised by the State through tax revenue (RS 8,982.34 crore) and non-tax revenue (RS 3,212.20 crore). The balance 53.86 per cent was received from the Government of India in the form of State's share of divisible Union taxes (RS 8,518.65 crore) and grants-in- aid (RS 5,717.02 crore).

As on 30 June 2010, 3,251 inspection reports issued up to 31 December 2009 containing 9,285 audit observations involving RS 4,685.50 crore were outstanding for want of comments/final action by the concerned departments. Test check of the records of sales tax/value added tax (VAT)/entrv tax, motor vehicles tax, land revenue, state excise, forest receipts, mining receipts and other departmental offices conducted during the year 2009-10 revealed underassessment/short levy/loss of revenue, etc., amounting to RS 1,164.78 crore in 2,47.648 cases. During the year 2009-10, the concerned departments accepted underassessment and other deficiencies of RS 306.08 crore involved in 84.399 cases which were pointed out in 2009-10 and earlier years. The departments also recovered RS 23.04 crore during the year in 32,136 cases.

Penalty of RS 47.45 lakh being twice the tax assessed was not levied although tax of RS 23.72 lakh was assessed in respect of five dealers in audit assessments. Penalty of RS 1.24 crore being 10 times of the input tax credit (ITC) was not levied at the assessment stage, although ITC of RS 12.40 lakh claimed and availed by two dealers were found inadmissible. Claim for levy of tax at concessional rates were accepted although 13 dealers had either not furnished valid declarations or furnished invalid, defective, duplicate, photocopied and manipulated declarations in respect of their sales turnover of RS 18.92 crore, which resulted in non/short levy of tax of RS 1.28 crore.

Download Audit Report

• Preface
• Overview
• Chapter 1 - General
• Chapter 2 - VALUE ADDED TAX, SALES TAX, ENTRY TAX AND PROFESSION TAX
• Chapter 3 - MOTOR VEHICLES TAX
• Chapter 4 - LAND REVENUE, STAMP DUTY AND REGISTRATION FEE
• Chapter 5 - STATE EXCISE DUTY
• Chapter 6 - Forest Receipts
• Chapter 7 - Mining Receipts
• Chapter 8 - OTHER DEPARTMENTAL RECEIPTS
• Appendices