Audit Reports

This Report contains 26 paragraphs including two reviews relating to non/short levy of tax, interest etc. involving Rs. 977.82 crore. Some of the major findings are mentioned...

This Report contains 19 paragraphs including two reviews relating to underassessment/short levy/loss of revenue etc. involving Rs. 99.21 crore. Some of the major findings are mentioned below. The total receipts of the State during the year 2009-10...

This Report contains 35 paragraphs including two reviews relating to non/short levy of taxes, royalty, fees, rent, interest and penalty etc., involving Rs.385.66 crore. Some of the major findings are mentioned below: The total receipts of the State...

This Report contains 38 paragraphs and five performance reviews (including integrated audit of Animal Husbandry and Veterinary Department). Copies of draft paragraphs and reviews were sent to the Commissioner/Secretary of the Department concerned by ...

This Report contains 44 paragraphs with a revenue implication of Rs.70.38 crore. We had issued another 150 paragraphs involving money value of Rs.91.80 crore to the department/Ministry on which rectiflcatory action was taken in the form of issuing...

The Report has a total revenue implicationof Rs. 46.91 crore covering 22 paragraphs.  We had issued another 102 paragraphs inviolvging money value of Rs. 32.71 crore on which rectificatory action was taken by the department/Ministry inthe form...

This Report contains 55 paragraphs, with a revenue implication of Rs.250.71 crore. We had issued another 95 paragraphs involving money value of Rs.77.06 crore to the department/Ministry on which rectificatory action was taken in the form of issuing...

Direct tax collections increased from RS 1,65,216 crore in 2005-06 to RS 3,78,063 crore in 2009-10 at an average annual rate of growth of 32.2 per cent. The rate of growth of tax collection has decelerated in 2008-09 and has since marginally...

With a view to avoid cascading effect of excise duties, Modvat Credit Scheme was introduced in 1986. This was replaced by the Cenvat Credit Scheme from 1 April 2000. The present Cenvat Credit Scheme, which is operative from 10 September 2004 under...

We conducted a performance audit to evaluate the adequacy of provisions of the Finance Act, 1994, Service Tax Rules and related instructions in ensuring proper levy, assessment and collection of service tax on three construction services viz....