Audit Report 2007 Govt. of Orissa Revenue Receipts

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA FOR THE YEAR ENDED 31 MARCH 2007 REVENUE RECEIPTS GOVERNMENT OF ORISSA REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA FOR THE YEAR ENDED 31 MARCH 2007 (REVENUE RECEIPTS) GOVERNMENT OF ORISSA www.cag.gov.in TABLE OF CONTENTS Reference to Paragraph Page Preface -- 4 v Overview -- 4 vii to x CHAPTER-I: GENERAL Trend of revenue 1.1 1 4 Variations between the budget estimates and 4 1.2 4 actuals Analysis of collection 1.3 5 4 Cost of collection 1.4 5 4 Analysis of arrears of revenue 1.5 6 4 Arrears in assessments 1.6 8 4 Evasion of tax 1.7 9 4 Results of audit 1.8 9 4 Failure to enforce accountability and protect 4 1.9 10 interest of the Government Departmental audit committee meetings 1.10 11 4 Response of the departments to draft audit 4 1.11 11 paragraphs Follow up on audit reports-summarised position 1.12 12 4 Compliance with audit reports 1.13 14 4 CHAPTER-II : SALES TAX AND ENTRY TAX Results of audit 2.1 15 4 IT audit of “Value Added Tax Information 4 2.2 16 System” in Commercial Tax Department Sales Tax Under assessment of tax due to short 4 2.3 27 determination of taxable turnover Non-levy of tax on royalty 2.4 27 4 Irregular grant of exempted sale 2.5 28 4 Irregular grant of exemption 2.6 29 4 i Reference to Paragraph Page ...