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Compliance Performance
Rajasthan

Report No.1 of 2019 - Revenue Sector, Government of Rajasthan

Date on which Report Tabled:
Wed 17 Jul, 2019
Date of sending the report to Government
Wed 08 May, 2019
Government Type
State
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Sector Taxes and Duties

Overview

This Report contains 18 paragraphs involving Rs 448.67 crore. The total revenue receipts of the Government of Rajasthan during 2017-18 were Rs 1,27,307.18 crore as against Rs 1,09,026 crore for the year 2016-17.

A Performance Audit on ‘Levy and collection of stamp duty and registration fee’ disclosed that meetings of District Level Committee (DLC) were not being conducted regularly, no defined criteria was considered for revising the DLC rates due to which DLC rates did not reflect the actual market rates and rates at which properties were auctioned by urban local bodies. Site inspections were not being conducted diligently and hence were not effective in achieving the intended purpose. Conversion table was not mentioned in the DLC rates and was not integrated with the 'E-Panjiyan' system. Separate module, to compute stamp duty (SD) and registration fee (RF) leviable on delayed presentation of lease deeds was not integrated in ‘E-Panjiyan’.  Public offices failed to perform their duties which resulted in non/short levy of SD and RF of Rs 66.64 crore. Co-operative housing societies were acting contrary to the provisions which resulted in leakage of revenue of Rs 2.94 crore. It was noticed in 127 cases that either complete information was not given in check lists or facts were mentioned in recital of documents/supporting documents were enclosed but incorrect input was given in 'E-Panjiyan'. This resulted in non/short levy of SD and RF of Rs 10.77 crore.

An examination of ‘Preparedness for transition to Goods and Services Tax (GST)’ disclosed an increase of 4.56 per cent only in total receipts from July 2017 to March 2018 against under pre-GST taxes during the same period of previous year 2016-17. Differences between transitional credit claimed in return filed in form TRAN-1 and those of Input Tax Credit carried forward in quarterly VAT return by the taxpayers amounting to Rs 63.35 crore were noticed in 12 cases resulting in incorrect claim of transitional credit to that extent. Due to non-verification of ITC, demands amounting to Rs 192.95 crore were pending for more than five years.

An examination of system of ‘Levy and Collection of Electricity Duty from Captive Power Plants (CPPs)’ disclosed deficiencies in Rules i.e. lack of provision for assessment/submission of annual return/on-line submission of returns/penal provisions for non/delayed submission of returns were noticed which resulted in non-assessment/non-levy of penalty and improper monitoring of returns.

An examination of ‘Encroachment on Government Land’ disclosed that there was no centralised system of maintaining database of Government land, despite identification of cases of encroachment over an area of 1.78 lakh square metre, these were not entered in the registers of encroachments i.e. Dayra registers. Further, in absence of separate penalty provision the Tehsildars imposed penalty on the basis of rent applicable for agricultural land on 3,101 trespassers who had encroached upon 30.77 lakh square metre of Government land for housing, commercial, industrial and brick kiln purpose. No Vigilance and Encroachment Prevention cell existed to curb the encroachments.

‘Audit of Collection of District Mineral Foundation Trust Fund (DMFT)’ disclosed that delay in promulgation of the DMFT Rules resulted in non-collection of contribution towards Trust Fund worth Rs 147.33 crore. Reconciliation of amount of Rs 498.17 crore lying in the Personal Deposit (PD) account was not carried out, therefore, this amount was not transferred to the concerned districts’ funds. Authorities did not ensure correct payment of contribution towards DMFT Fund which resulted in short payment of contribution of Rs 194.43 crore.

Besides the above cases during test check of records of Commercial Taxes, Transport, Land Revenue, Stamps and Registration, State Excise and Mines and Geology Departments, non-compliance of provision of Act/Rules by the authorities were also observed which resulted in non/short levy/recovery of
Rs 76.21 crore.

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