Audit Reports

Himachal Pradesh

Overview

This Report contains 35 paragraphs including two reviews relating to non/short levy of taxes, duties, royalty, fees, interest and penalty etc., involving Rs. 1,420.98 crore. Some of the major findings are mentioned below:

The total receipts of the Government for the year 2009-10 were Rs. 10,346.36 crore. The revenue raised by the State Government during the year was Rs. 4,358.18 crore comprising tax revenue of Rs. 2,574.52 crore and non-tax revenue off Rs. 1,783.66 crore. The State Government also received Rs. 861.63 crore as State's share of divisibleUnion taxes and Rs. 5,126.55 crore as grants-in-aid from the Government of India.

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 2009-10, revealed under assessments/short levy/loss of revenue aggregating Rs. 1,520.93 crore in 1,198 cases. During the course of the year 2009-10, the concerned departments accepted underassessments etc., off 63.68 crore in 298 cases.

Download Audit Report

• Report of 2010 - Full Report
  _{(16.94 MB) Download}

• Preface
  _{(0.06 MB) Download}
• Overview
  _{(0.52 MB) Download}
• Chapter 1 - General
  _{(2.04 MB) Download}
• Chapter 2 - Taxes on Sales, Trade etc
  _{(2.11 MB) Download}
• Chapter 3 - State Excise
  _{(1.04 MB) Download}
• Chapter 4 - Taxes on Vehicles Goods and Passengers
  _{(4.85 MB) Download}
• Chapter 5 - Forest Receipts
  _{(1.50 MB) Download}
• Chapter 6 - Other Tax and Non Tax Receipts
  _{(4.86 MB) Download}
• Appendices
  _{(0.69 MB) Download}