Audit Reports
Kerala
Report of 2010 - Financial Audit on Revenue of Government of Kerala
Overview
This Report contains two reviews on Levy and collection of Motor Vehicles Tax and Working of Co-operation department and 52 paragraphs relating to non/short levy/loss of tax involving Rs. 1,048.55 crore. Some of the major findings are mentioned below:
Total revenue receipts of the State Government for the year 2009-10 amounted to Rs. 26,109.40 crore against Rs. 24,512.18 crore for the previous year. 75 per cent of this was raised by the State through tax revenue (Rs. 17,625.02 crore) and non-tax revenue (Rs. 1,852.22 crore). The balance 25 per cent was receipt from the Government of India as State's share of divisible Union taxes (Rs. 4,398.78 crore) and grants-in-aid (Rs. 2,233.38 crore).
During 2009-10, 14,003 tax assessments relating to 122 offices were not made available to audit. In 4,109 cases tax involved was Rs. 1,331.41 crore and in remaining cases the tax effect was not available with the assessing authorities.
Approximately 40 per cent of revenue generated from commercial taxes could not be audited every year due to delay in completion of assessment.
We detected short levy of tax and interest of Rs.322.06 crore in eight works contract assessments. Department revised assessment in one case creating an additional demand of Rs. 274.24 crore.
Download Audit Report
-
Report of 2010 - Full Report (1.65 MB) Download
-
Preface (0.41 MB) Download
-
Overview (0.49 MB) Download
-
Chapter 1 - General (0.74 MB) Download
-
Chapter 2 - Taxes on Sales, Trade etc. (0.73 MB) Download
-
Chapter 3 - Taxes on Agricultural Income (0.57 MB) Download
-
Chapter 4 - Stamp Duty and Registration fees (0.57 MB) Download
-
Chapter 5 - Taxes on Vehicles (0.94 MB) Download
-
Chapter 6 - Land Revenue and Building Tax (0.58 MB) Download
-
Chapter 7 - Other Tax Receipts (0.57 MB) Download
-
Chapter 8 - Non Tax Receipts (0.72 MB) Download