Audit Reports

Assam

Overview

This Report contains 35 paragraphs including two reviews relating to non/short levy of taxes, royalty, fees, rent, interest and penalty etc., involving Rs.385.66 crore. Some of the major findings are mentioned below:

The total receipts of the State for the year 2009-10 were Rs. 19,884.50 crore against Rs. 18,077.04 crore in the previous year. Of this, 39 per cent was raised by the Government through tax revenue (Rs. 4,986.72 crore) and non-tax revenue (Rs. 2,752.95 crore). The balance 61 per cent was received from the Government of India in the form of State's share of net proceeds of divisible Union taxes (Rs.5,339.53 crore) and grants-in-aid (Rs. 6,805.30 crore).

Failure of senior officials to enforce accountability resulted in non-settlement 4,033 paragraphs involving Rs. 767.23 crore at the end of June 2010.

During the year 2009-10, only one Audit Committee meeting in respect of Taxation Department was held wherein 287 paragraphs involving Rs. 69.90 crore, were settled.

Test check of records of 205 units of salestax/value added tax, motor vehicles,state excise, forest, other tax and non-tax receipts conducted during the year 2009-10 revealed under assessment/short lefVy/short demand and loss of revenue amounting to Rs. 466.58 crore in 573 cases. The concerned departments accepted under assessment, short levy etc,, of Rs. 301,82 crore pointed out in 2009-10 and earlier years and recovered Rs. 60.16 crore

Download Audit Report

• Report of 2010 - Full Report
  _{(12.39 MB) Download}

• Preface
  _{(0.05 MB) Download}
• Overview
  _{(0.45 MB) Download}
• Chapter 1 - General
  _{(1.24 MB) Download}
• Chapter 2 - Sales Tax / Value Added Tax
  _{(2.70 MB) Download}
• Chapter 3 - State Excise
  _{(0.78 MB) Download}
• Chapter 4 - Land Revenue
  _{(2.41 MB) Download}
• Chapter 5 - Other Tax receipts
  _{(0.51 MB) Download}
• Chapter 6 - Non Tax Receipts
  _{(3.01 MB) Download}
• Annxures
  _{(1.25 MB) Download}