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Compliance Performance
Odisha

Report No. 1 of 2013 - Performance and Compliance Audit on Revenue Sector of Government of Odisha

Date on which Report Tabled:
Mon 25 Mar, 2013
Date of sending the report to Government:
Government Type:
State
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Sector Taxes and Duties

Overview

This Report contains 60 paragraphs, a Performance Audit (PA) Report and a Thematic Study(TS) Report highlighting non-levy or short-levy of tax, interest, penalty, revenue foregone, etc., involving RS 981.10 crore. The total revenue receipts of the Government for the year 2011-12 amounted to RS 40,267.02 crore against RS 33,276.15 crore in the previous year. Of this, 49.38 per cent was raised by the State through tax revenue (RS 13,442.74 crore) and non-tax revenue (RS 6,442.96 crore). The balance 50.62 per cent was received from the Government of India in the form of State's share of divisible Union taxes (RS 12,229.12 crore) and Grants-in-aid (RS 8,152.20 crore).

As on 30 June 2012, 3,597 Inspection Reports, issued up to 31 December 2011 containing 10,270 audit observations involving Rs.7,454.18 crore, were outstanding for want of comments/final action by the concerned Departments. Test check of the records of assessment/collection of Value Added Tax including Sales Tax, Entry Tax, Profession Tax etc., Motor Vehicles Tax, Land Revenue, Stamp Duty and Registration Fees, State Excise Duty, Forest Receipts, Mining Receipts and Other Departmental Receipts, conducting a PA on Working of Excise Department and a TS on High Value Certificate- Pending Cases during the year 2011-12 revealed under assessment/short-levy/loss of revenue, etc., amounting to RS 5,005.13 crore in 2,16,945 cases. During the year 2011-12, the concerned Departments accepted under assessment and other deficiencies of RS 1,409.90 crore involved in 37,885 cases, which were pointed out in that year and earlier years. In 1,770 cases, the Departments also recovered RS 12.73 crore.

A Thematic Study on "High Value Certificate- Pending Cases" revealed the following: In 47 cases, Tax Recovery (TR) proceedings were initiated in six Circles against 44 dealers during 1999-2011 for recovery of RS 12.17 crore; but the notices in form 2 could not be served due to closure of business. In 29 cases, for realisation of tax of RS 1.16 crore from 27 dealers under the repealed Orissa Sales Tax (OST) Act relating to 1983-2005, the Tax Recovery Officers (TROs) of three Circles did not initiate TR proceedings in form 2 although they received requisition in form I from the Assessing Authorities (AAs). In 185 cases relating to 176 dealers, TR proceedings were initiated by the TROs of eight Circles between 1988-2012 for realisation of ST/OVAT dues of RS 25.35 crore; but no further action was taken.

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Last updated: 22 Nov 2024
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