Audit Reports
Himachal Pradesh
Report of 2011 - Performance Audit on Revenue of Government of Himachal Pradesh
Overview
This Report contains 37 paragraphs including three reviews relating to non/short levy of taxes, duties, royalty, fees, interest and penalty etc., involving Rs. 141.27 crore. Some of the major findings are mentioned below:
The total receipts of the Government for the year 2010-11 were Rs. 12,710.61 crore. The revenue raised by the State Government during the year was Rs. 5,337.69 crore comprising tax revenue of Rs. 3,642.38 crore and non-tax revenue of Rs. 1,695.31 crore. The State Government also received Rs. 1,715.35 crore as State's share of divisible Union taxes and Rs. 5,657.57 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 2010-11, revealed under assessments/short levy/loss of revenue aggregating Rs. 431.05 crorc in 1,062 cases. During the course of the year 2010-11, the concerned departments accepted under assessments etc., of Rs. 30.43 crore in 317 cases.
Download Audit Report
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Report of 2011 - Full Report (24.53 MB) Download
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Preface (0.09 MB) Download
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Overview (0.84 MB) Download
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Chapter 1 - General (1.92 MB) Download
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Chapter 2 - Taxes/VAT on Sales Trade etc (6.53 MB) Download
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Chapter 3 - State Excise (1.36 MB) Download
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Chapter 4 - Taxes on Vehicles, Goods and Passengers (5.29 MB) Download
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Chapter 5 - Forest Receipts (2.08 MB) Download
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Chapter 6 - Other Tax and Non Tax Receipts (5.28 MB) Download
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Annexures (1.09 MB) Download