Audit Reports

Assam

Overview

This Report contains 35 paragraphs relating to non/short levy of taxes/ duties interest and penalty etc., loss of revenue, irregular exemption and other irregularities. It also contains a performance audit on 'Receipts under State Excise' and the results of an audit on the topic titled 'Evasion of Stamp Duty and Registration Fee on immovable properties with special emphasis on Development Agreements'.

The above cases involve monetary implication of Rs. 1,161.79 crore. From the date of issuing the paragraphs and the performance audit till finalisation of this Report, i.e. about six months, the concerned Departments have reported acceptance of cases involving Rs. 29.32 crore, of which, Rs. 5.45 crore had been recovered.

Download Audit Report

• Report 5 of 2013 - Financial Audit on Revenue of Government of Assam
  _{(7.37 MB) Download}

• Index
  _{(0.66 MB) Download}
• Preface
  _{(0.14 MB) Download}
• Overview
  _{(0.83 MB) Download}
• Chapter 1 - General
  _{(1.53 MB) Download}
• Chapter 2 - Taxes on Sales, Trade etc.
  _{(3.75 MB) Download}
• Chapter 3 - Motor Vehicle Tax
  _{(1.00 MB) Download}
• Chapter 4 - Stamp Duty and Registration Fee
  _{(0.69 MB) Download}
• Annexures
  _{(0.20 MB) Download}
• Chapter 5 - State Excise
  _{(4.12 MB) Download}