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Compliance Performance
Haryana

Report No.4 of 2019 - Revenue Sector, Government of Haryana

Date on which Report Tabled:
Tue 26 Nov, 2019
Date of sending the report to Government
Mon 07 Oct, 2019
Government Type
State
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Sector Taxes and Duties

Overview

This Report contains one Performance Audit on “Functioning of Mines and Geology Department” and 27 illustrative audit paragraphs relating to non/short levy of taxes, interest, penalty, non/short levy of excise duty, stamp duty, passenger and goods tax, royalty etc. with revenue implications of Rs 1,711.40 crore..

The total revenue receipts of the State Government for the year 2017-18 were Rs 62,694.87 crore as compared to Rs 52,496.82 crore during the year 2016-17.  Test check of the records of 314 units of Sales Tax/Value Added Tax, State Excise, Stamp Duty and Registration Fees, Taxes on Goods and Passengers, Taxes on Vehicles and Non-Tax receipts conducted during the year 2017-18 brought out under-assessments/short levy/non-levy/loss of revenue aggregating Rs 3,298.68 crore in 22,744 cases.

Preparedness for transition to Goods and Services tax (GST), Assessment , levy and collection of VAT from Contractors/Developers, and other cases relating to input tax credit, under assessment, non/short levy of tax/Interest of Rs 138.60 crore. Some significant cases involving Rs 9.59 crore relating to Non/short recovery of license fee and Interest. Non/short levy of stamp duty on lease agreements, levy of stamp duty on registration of residential/commercial property, short/undervaluation of stamp duty involving Rs 84.22 crore. Non realisation of goods tax and non/short recovery of token tax involving Rs 2.78 crore.

The Performance Audit on “Functioning of Mines and Geology Department” brought out cases of delayed/non-execution of agreements by the contractors, delayed/non-deposit of balance bid security, short/non-deposit of monthly installments of contract money and interest thereon from the contractors, short contribution to the MMDRR Fund by the contractors as well as by the Government. Management and monitoring of the Fund by the Department was deficient. Delays in renewal of licences to operate stone crushers, cases of short/non-recovery of royalty, additional royalty and interest thereon from the brick kiln owners were also noticed resulted in loss of revenue of Rs 1,476.21 crore.

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