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Compliance Performance
Jharkhand

Report No. 1 of 2013 - Report on Revenue Sector of Government of Jharkhand

Date on which Report Tabled:
Sat 27 Jul, 2013
Date of sending the report to Government
Government Type
State
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Sector Taxes and Duties

Overview

This Report contains 25 paragraphs including one Performance Audit relating to non/short levy/loss of tax/duty having financial implication of ` 484.72 crore, of which audit observations of Rs 311.07 crore have been accepted by the Government/Departments. Of Rs 484.72 crore, Rs 404.09 crore is recoverable and the balance amount of Rs 80.63 crore was notional loss to the Government due to lacunae in the Acts/Rules and losses due to non-observance of norms/norms not being prescribed.Some of the major findings are mentioned in the following paragraphs.

The total receipts of the Government of Jharkhand for the year 2011-12 were Rs 22,419.45 crore against Rs 18,781.12 crore during 2010-11. The revenue raised by the State Government amounted to Rs 9,992.11 crore comprising tax revenue of Rs 6,953.89 crore and non-tax revenue of Rs 3,038.22 crore. The receipts from the Government of India were Rs. 12,427.34 crore (State's share of divisible Union taxes: Rs 7,169.93 crore and grants-in-aid: Rs 5,257.41 crore). Thus, the State Government could raise only 45 per cent of the total revenue. During 2011-12, VAT/Taxes on Sales, Trade etc. (Rs 5,522.02 crore) and Non-ferrous Mining and Metallurgical Industries (Rs 2,662.79 crore) were the major source of tax and non-tax revenue respectively.

The number of inspection reports and audit observations issued upto December 2011, but not settled by June 2012, stood at 963 and 6,100 respectively involving Rs 9,794.39 crore. In respect of 225 inspection reports, issued upto December 2011, even the first replies had not been received though these were required to be furnished within one month of the date of issue of the Report.

During the years 2006-07 to 2010-11, the Departments/Government accepted audit observations with a total revenue impact of Rs 1,136.92 crore (out of total observations of Rs 3,894.36 crore pointed out in the Audit Reports) of which Rs 785.11 crore had been recovered as of 31 March 2012.

Test check of the records of 117 units of Commercial Taxes, State Excise, Motor Vehicles, Land Revenue, Stamps and Registration Fees, Electricity Duty, Mines and Geology conducted during the year 2011-12 revealed underassessments/short levy/loss of revenue aggregating Rs 1,117.79 crore in 31,791 cases. During the course of the year, the Departments concerned accepted underassessments and other deficiencies of Rs 306.28 crore involved in 19,193 cases.

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