Audit Reports

Himachal Pradesh

Overview

This Report contains 27 paragraphs and one Performance audit on 'Arrears under Sales Tax/ VAT\ involving financial effect of Rs. 72.17 crore relating to underassessment of tax, non/ short levy of state excise, non/ short levy of stamp duty and registration fee, non/ short levy of passenger and goods tax and non/ short levy of royalty etc. Some of the major findings are mentioned below:  
    
The total revenue receipts of the Government for the year 2013-14 was Rs. 15,711.08 crore as compared to Rs. 15,598.14 crore of the previous year. Out of this, 44 per cent  was raised through tax revenue (Rs. 5,120.91 crore) and non-tax revenue (Rs. 1,784.53 crore). The balance 56 per cent was received from the Government of India as State's share of divisible Union taxes (Rs. 2,491.53 crore) and Grants-in-Aid (Rs. 6,314.11crore).

Test check of the records of 185 units of Sales tax/ Value Added Tax, State Excise, Motor Vehicles, Goods and Passengers, Forest Receipts and Mines and Geology conducted during the year 2013-14 showed under assessment/ short levy/ loss of revenue aggregating Rs. 212.21 crore in 754 cases. During the course of the year, the Departments concerned accepted under assessment and other deficiencies of Rs. 27.98 crore involved in 620 cases which were pointed out in audit during 2013-14. The Departments collected Rs. 9.32 crore in 447 cases during 2013-14, pertaining to the audit findings of previous years.

Download Audit Report

• Report of 2015 - Full Report
  _{(31.02 MB) Download}

• Index
  _{(0.86 MB) Download}
• Preface
  _{(0.24 MB) Download}
• Overview
  _{(1.13 MB) Download}
• Chapter 1 - General
  _{(5.03 MB) Download}
• Chapter 2 - Taxes/VAT on Sales, Trade etc.
  _{(9.30 MB) Download}
• Chapter 3 - State Excise
  _{(2.25 MB) Download}
• Chapter 4 - Stamp Duty
  _{(1.70 MB) Download}
• Chapter 5 - Taxes on Vehicles,Goods and Passengers
  _{(5.30 MB) Download}
• Chapter 6 - Other Tax and Non-Tax Receipts
  _{(3.34 MB) Download}
• Appendices
  _{(1.50 MB) Download}
• Glossary
  _{(0.55 MB) Download}