Compliance
Haryana

Report No. 4 of 2020 - Revenue Sector, Government of Haryana

Date on which Report Tabled:
Tue 16 Mar, 2021
Date of sending the report to Government
Thu 04 Feb, 2021
Government Type
State
Sector Taxes and Duties

Overview

Overview 2018-19

Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2019

This Report contains one Performance Audit on “Computerisation initiative for levy of stamp duty, registration fees and land record” and 19 illustrative audit paragraphs relating to non/short levy of taxes, interest, penalty, non/short levy of excise duty, stamp duty, motor vehicle tax, royalty etc. with revenue implications of ₹ 671.23 crore.

The total revenue receipts of the State Government for the year 2018-19 were ₹ 65,885.12 crore as compared to₹ 62,694.87 crore during the year 2017-18. Test check of the records of 275 units of Sales Tax/Value Added Tax, State Excise, Stamp Duty and Registration Fees, Motor Vehicle Tax and Non-Tax receipts conducted during the year 2018-19 brought out under assessment/ short levy/non‑levy/loss of revenue aggregating to ₹ 2,279.04 crore in 9,836 cases.

The Performance Audit on “Computerisation initiative for levy of stamp duty, registration fees and land record” showed deficiencies in mapping of business rules into the system which resulted into short/non realisation of revenue on account of undervaluation of immovable property and irregular exemption of Stamp Duty. There was deficiencies seen in system design which resulted into short levy of stamp duty and registration fees in number of cases. Referred cases of undervaluation of immovable property and refund process were not automated which resulted into delayed disposal of referred cases and deficient stamp refund process. Inadequate application controls in the e‑registration system affected the objective of transparency, removal of intermediaries, provision of hassle free services to citizen as envisaged in Right to Service Act. Audit observed that there was loss of ₹ 25.86 crore of revenue to the Government of Haryana as a result of the above. Further, the objective of computerisation of land record could not be achieved effectively as work related to modernisation/computerisation under National Land Records Modernisation Programme (NLRMP) was not completed even after lapse of eight years from the intended date. Some significant cases involving under assessment/evasion of tax, incorrect benefit of ITC, Non levy of interest/tax/penalty amounting to ₹ 331.13 crore, Non levy of penalty/interest on belayed payment of license fee of ₹ 8.23 crore, Non/short realisation of Motor Vehicle Tax/penalty and Non recovery of penalty imposed on transport vehicles amounting to ₹1.67 crore and short/non recovery of advance monthly instalments, royalty and interest and short/non deposit in MMDRRF amounting to ₹ 304.34 crore.


 

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