Audit Reports
Performance
Assam
Report 4 of 2014 - Performance Audit on Revenue Sector of Government of Assam
Date on which Report Tabled:
Tue 31 Mar, 2015
Date of sending the report to Government
Government Type
State
Sector
Taxes and Duties,Power & Energy,Industry and Commerce,Environment and Sustainable Development,Agriculture and Rural Development
Overview
This Report contains 31 paragraphs relating to non/short levy of taxes, royalty, fees, rent, interest and penalty etc., loss of revenue, irregular exemption and other irregularities. It also contains a performance audit on 'Efficiency and effectiveness of Scrutiny and Assessment under AVAT and CST Acts'. Some of the major findings are mentioned below:The total receipts of the State for the year 2013-14 were Rs. 32,212.79 crore against Rs. 30,690.98 crore in the previous year. Of this, 36 per cent was raised by the Government through tax revenue (Rs. 8,994.92 crore) and non-tax revenue (Rs. 2,705.03 crore).
The balance 64per cent was received from the Government of India in the form of State's share of net proceeds of divisible Union taxes (Rs. 11,574.52 crore) and grants-in-aid (Rs. 8,938.32 crore). 3,216 paragraphs involving revenue implication of Rs. 6,991.70 crore remained unsettled at the end of June 2014 as replies were not furnished by senior officials.
During the year 2013-14, only three Audit Committee meetings in respect of Revenue, State Excise and Transport Departments were held in which 347 paragraphs were settled.
Download Audit Report
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Report of 2014 - Full Report (38.24 MB) Download
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Index (0.38 MB) Download
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Preface (0.52 MB) Download
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Overview (1.16 MB) Download
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Chapter 1 – General (4.16 MB) Download
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Chapter 2 - Taxation (20.77 MB) Download
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Chapter 3 - State Excise (4.47 MB) Download
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Chapter 4 - Environment and Forests (4.72 MB) Download
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Chapter 5 - Mines and Minerals (1.86 MB) Download
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Appendices (0.45 MB) Download