Audit Reports

Himachal Pradesh

Overview

This report contains 39 paragraphs including three reviews relating to non/short levy of taxes, duties, royalty, fees, interest and penalty etc.,involving Rs. 182.02 crore. Some of the major findings are mentioned below:          
The total receipts of the Government for the year 2008-09 were Rs. 9,307.99 crore. The revenue raised by the State Government during the year was Rs. 3.998.73 crore comprising tax revenue of Rs. 2.242.49 crore and non-tax revenue of Rs. 1.756.24 crore. The State Government also received Rs. 837.49 crore as State's share of divisible Union taxes and Rs. 4.471.77 crore as grants-in-aid from the Government of India.

The arrears of revenue at the end of the year 2008-09 as reported by some departments were Rs. 568.60 crore. Of this. Rs. 167.83 crore was recoverable on account of taxes and duties on electricity from Himachal Pradesh State Electricity Board.
 
Test check of the records of sales tax. state excise, taxes on vehicles, goods and passengers, forest receipts and other tax and non-tax receipts conducted during the year 2008-09, revealed under assessments/short levy/loss of revenue aggregating Rs. 267.04 crore. in  1,001 cases. During the course of the year 2008-09, the concerned departments accepted under assessments etc., of Rs. 38.78 crore in 385 cases.

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• Report of 2009 - Full Report
  _{(0.50 MB) Download}

• Preface
  _{(0.01 MB) Download}
• Overview
  _{(0.03 MB) Download}
• Chapter 1 - General
  _{(0.09 MB) Download}
• Chapter 2 - Taxes on Sales, Trade etc
  _{(0.14 MB) Download}
• Chapter 3 - State Excise
  _{(0.09 MB) Download}
• Chapter 4 - Taxes on Vehicles, Goods and Passengers
  _{(0.06 MB) Download}
• Chapter 5 - Forest Receipts
  _{(0.06 MB) Download}
• Chapter 6 - Other Tax - Non Tax Receipts
  _{(0.12 MB) Download}