Audit Reports
Meghalaya
Report No. 2 of 2019 - Revenue Sector, Government of Meghalaya
Overview
This Report contains a Performance Audit on “Working of Mining Department” including follow up audit of Performance Audit on ‘Controls and System for Mining in Meghalaya’ which was featured in the Audit Report for the year ended 31 March 2013 and 22 audit paragraphs.
This report is organised into seven chapters. Chapter I deals with General, Chapter II with Taxation Department, Chapter III with State Excise Department, Chapter IV with Transport Department, Chapter V with Forest & Environment Department, Chapter VI with Mining and Geology Department and Chapter VII with Stamps and Registration Department.
Chapter I contains the trend of revenue receipts, analysis of arrears of revenue, arrears of assessments, evasion of tax detected by the departments, pendency of refund cases, response of the Government/departments towards audit, analysis of the mechanism for dealing with the issues raised by audit, audit planning, results of audit and internal control.
Chapter II contains 10 audit paragraphs on issues related to evasion of tax, short payment of tax, incorrect application of rate of tax, concealment of turnover and irregular claim of concessional rate of tax in the Taxation Department.
Chapter III contains two audit paragraphs on non-realisation of revenue and systemic issues resulting in loss of revenue in the State Excise Department.
Chapter IV contains three audit paragraphs on irregularities in operation of weighbridge lessees, short realisation of revenue due to under-reporting and loss of revenue due to non-operation of weighbridge in respect of the Transport Department.
Chapter V contains five audit paragraphs on loss of revenue, short realisation of revenue and non-realisation of contribution to environmental reclamation fund in respect of the Forest and Environment Department.
Chapter VI contains a Performance Audit on “Working of Mining Department” including follow up audit of Performance Audit on ‘Controls and System for Mining in Meghalaya’ which was featured in the Audit Report for the year ended 31 March 2013 in respect of the Mining and Geology Department.
Chapter VII contains two audit paragraphs on short realisation and under assessment of stamp duty in the Stamps and Registration Department.