Compliance Performance

Audit Report (Revenue), Punjab for the Year 2009-10

Date on which Report Tabled:
Fri 11 Mar, 2011
Date of sending the report to Government
Government Type
Sector Taxes and Duties


This Report contains 31 paragraphs including two performance audit relating to non/short levy of taxes, duties, interest and penalty etc., involving RS 94.52 crore. The total receipts of the State Government for the year 2009-10 were RS 22,156.58 crore. Revenue raised by the Government during the year was RS 17,692.18 crore, comprising tax revenue of RS 12,039.48 crore and non-tax revenue of RS 5,652.70 crore. The State Government also received RS 2,144.10 crore as State's share of divisible Union taxes and RS 2,320.30 crore as grants-in-aid from the Government of India.

Tax revenue in the year 2009-10 showed an increase of 7.98 per cent over 2008-09. Sales tax/VAT receipts of RS 7,577.49 crore amounted to 62.94 per cent of the tax revenue collected during the year 2009-10. Non-tax revenue showed a decrease of 2.27 per cent in the year 2009-10 over 2008-09. 4,628 Inspection Reports issued upto December 2009 containing 9,650 audit observations with money value of RS 3,792.89 crore were outstanding for want of final replies from the departments as on 30 June 2010.

During test check of records of the taxes on sales, trade etc., taxes on vehicles, state excise, stamp duty and registration fees, land revenue and other departmental receipts conducted during year 2009-10, we noticed under assessments, short/non-levy, loss of revenue etc. amounting to RS 190.91 crore in 1,823 cases. The departments accepted audit observations involving RS 1.93 crore in 679 cases pointed out in 2009-10 and earlier years and recovered RS 8.19 crore in 472 cases.

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