Report No 4 of 2016 - Revenue Sector Government of Chhattisgarh

Overview

This Report contains 24 paragraphs including a Performance Audit on “Exemptions and subsidies to industries under Industrial Policies” and an Audit on “Implementation of National Afforestation Programme in Chhattisgarh” involving ` 111.10 crore divided into seven Chapters.

The total revenue receipts of the Government of Chhattisgarh in 2015-16 was ` 46,067.71 crore The State’s revenue from tax receipts was ` 17,074.86 crore, non-tax receipts was ` 5,214.79 crore, State’s share of divisible Union taxes was ` 15,716.47 crore and Grants-in-aid from Government of India was ` 8,061.59 crore. The State’s share of revenue receipts from own sources was 48 per cent.

In the Performance Audit of “Exemptions and subsidies to industries under Industrial Policies” we noticed inconsistencies in various Industrial Policies declared by State Government from time to time resulting to benefits being enjoyed by industries in more than one policy, not restricting the commercial production as per the date mentioned in initial certificate for availing Stamp Duty exemptions and exemption of Electricity Duty in Industrial Policy not in accordance with Energy Department’s notification. We also noticed irregular exemptions to industries on expanded capacity, industry who did not own land on their name, industry included in negative list etc. In addition there was absence of monitoring mechanism in Industry Department and inter-Departmental coordination which is of utmost importance in having checks for availing the benefits by ineligible industries were also missing. Of all our total findings in this Performance Audit was of ` 70.36 crore.

Audit of “Implementation of National Afforestation Programme (NAP) in Chhattisgarh” revealed the systemic deficiencies in management of NAP funds such as delay in release of funds between different levels of scheme implementing units, diversion of the funds for installing Improved Bio-mass Chulhas (IBCs), payment to an NGO for the work without any evaluation, plantation in ineligible sites in contravention to provisions of Working Plans (WPs) and departmental instructions.

This Report also features our findings on short levy/realisation, not levy/not realising of taxes, duties and fees along with the observation on irregular/avoidable expenditure.

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