Compliance Performance

Report of 2009 - Financial Audit on Revenue of Government of Gujarat

Date on which Report Tabled:
Tue 30 Mar, 2010
Date of sending the report to Government:
Government Type:
Sector Taxes and Duties,Finance,Transport & Infrastructure,Power & Energy,Industry and Commerce,Information and Communication


This Report contains 47 paragraphs including three reviews relating to non/short levy of tax, penalty, interest etc. involving Rs. 5,743.47 crore. Some of the major findings are mentioned below.

The total revenue receipts of the Government of Gujarat in 2008-09 were Rs. 38,675.71 crore as against Rs. 35,689.85 crore during 2007-08. The revenue raised by the State from tax receipts during 2008-09 was Rs. 23,557.03 crore and from non-tax receipt was Rs. 5,099.32 crore. State's share of divisible Union taxes and grants-in-aid from the Government of India were Rs. 5,725.86 crore and Rs. 4,293.50 crore, respectively. Thus the revenue raised by the State Government was 74 per cent of the total revenue receipts. The main source of tax revenue during 2008-09 was sales tax/VAT (Rs. 16,810.65 crore) and taxes and duties on electricity (Rs. 2,369.91 crore). The main receipt under non-tax revenue was from non-ferrous mining and metallurgical industries (Rs. 1,559.82 crore).

The arrears of revenue aggregating Rs. 9,609.38 crore remained unrealised under some principal heads of revenue at the end of 2008-09. The arrears were mainly in respect of sales tax and electricity duty.

Test check of the records of sales tax/V AT, land revenue, state excise, motor vehicles tax, stamp duty and registration fees, electricity duty, other tax receipts, forest receipts and other non-tax receipts conducted during the year 2008-09 revealed underassessment/short levy/loss of revenue amounting to Rs. 6,023.46 crore in 1,418 cases. During the year, the departments accepted underassessment of Rs. 15.97 crore in 358 cases and recovered Rs. 5.45 crore in 233 cases pointed out in 2008-09 and earlier years.

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