This Report contains 18 paragraphs including two Performance Audits on Delay in disposal of remand and revision cases and Receipts from taxes on Motor Vehicles and other observations relating to non/short levy of taxes, interest, penalty, non/short levy of excise duty, passenger and goods tax, royalty etc., involving tax effect off Rs. 636.10 crore.
The total revenue receipts of the State Government for the year 2012-13 were Rs. 33,633.53 crore as compared to Rs. 30,557.59 crore during the year 2011-12. Out of this, 84 per cent was raised through tax revenue (Rs. 23,559.00 crore) and non-tax revenue (Rs. 4,673.15 crore). The balance 16 per cent was received from the Government of India as State's share of divisible Union taxes (Rs. 3,062.13 crore) and Grants-in-aid (Rs. 2,339.25 crore). The increase in Revenue receipts over the previous year by Rs. 3,075.94 crore.
Test check of the records of 265 units of Sales Tax/Value Added Tax, Stamp Duty and Registration fee, State Excise, Taxes on Goods and Passengers, Taxes on Vehicles, Other tax and Non-Tax receipts conducted during the year 2012-13 showed under assessments/short levy/non-levy/loss of revenue aggregating Rs. 1,735.68 crore in 7,508 cases. During the year 2012-13, the Departments accepted under assessment off 19.19 crore in 2,285 cases. Of these, the Department recovered Rs. 1.36 crore in 207 cases for the cases of earlier years.