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Compliance Performance
Uttar Pradesh

Report of 2010 - Financial Audit on Revenue of Government of Uttar Pradesh

Date on which Report Tabled:
Mon 08 Aug, 2011
Date of sending the report to Government
Government Type
State
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Sector Taxes and Duties

Overview

This Report contains 20 paragraphs including three reviews relating to non/short levy of tax, penalty, interest etc. involving 69.51 crore. The total receipts of the Government of Uttar Pradesh for the year 2009-10 were RS 96,420.95 crore against RS 77,830.73 crore during 2008-09. The revenue raised by the State Government amounted to RS 47,478.69 crore comprising tax revenue of RS 33,877.60 crore and non-tax revenue of RS 13,601.09 crore. The receipts from the Government of India were RS 48,942.26 crore (State's share of divisible Union taxes: RS 31,796.67 crore and grants-in-aid: RS 17,145.59 crore). Thus, the State Government could raise only 49 per cent of the total revenue. Taxes on sales, trade, etc. (RS 20,825.18 crore) and miscellaneous general services (RS 8,075.13 crore) were the major source of tax and non-tax revenue respectively during the year 2009-10.

Inspection reports numbering 9,287 issued upto 31 December 2009 containing 22,484 audit observations with money value of RS 3,757.81 crore had not been settled upto June 2010. Test check of the records of 1,340 units of Trade Tax, State excise, Motor vehicles, Forest and other departmental offices conducted during the year 2009-10 revealed under assessments/short levy/loss of revenue aggregating RS 662.66 crore in 4,137 cases. During the course of the year, the departments concerned accepted under assessments and other deficiencies of RS 12.78 crore involved in 660 cases of which 34 cases involving RS 14.92 lakh were pointed out in audit during 2009-10 and the rest in the earlier years. The departments collected RS 6.01 crore in 213 cases during 2009-10.

A performance review on Transition from Trade Tax to VAT revealed: Tax Audit wing of the Department is not functional even after the lapse of three years of VAT implementation. Dealers, having turnover of ' one crore and above are required to submit the Annual Audited Accounts whereas according to provisions of the Income Tax Act, all the dealers, having turnover of RS 40 lakh and above keep an audited annual accounts.

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