Audit Report(Revenue Receipt) - Accountant General, Odisha

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Audit Report (Revenue Receipts) for the year ended 31 March 2006 1.2 Variations between budget estimates and actuals The variations between the budget estimates and actuals of revenue receipts for the year 2005-06 in respect of principal heads of tax and non tax revenue are given below: ( R u p e e s i n c r o r e ) Sl. No. Heads of revenue Budget estimates Tax revenue Actual receipts Variations increase (+) shortfall (-) Percentage of variation 1 Sales tax 2,140.00 3011.73 (+) 871.73 (+) 40.73 2 Taxes on goods and passengers 280.00 463.34 (+) 183.34 (+) 65.48 3 Taxes and duties on electricity 280.00 353.13 (+) 73.13 (+) 26.12 4 Land revenue 132.00 69.62 (-) 62.38 (-) 47.26 5 Taxes on vehicles 380.00 405.86 (+) 25.86 (+) 6.80 6 State excise 500.00 389.33 (-) 110.67 (-) 22.13 7 Stamp duty and registration fees 230.00 236.06 (+) 6.06 (+) 2.63 Non tax revenue 8 Mines and minerals 736.00 805.03 (+) 69.03 (+) 9.38 9 Forest 95.00 59.13 (-) 35.87 (-) 37.76 10 Education 12.00 42.99 (+) 30.99 (+) 258.25 11 Interest 10.00 298.02 (-) 288.02 (-) 2880.20 12 Police 12.03 23.05 (+) 11.02 (+) 91.60 Sales Tax: The increase (40.73 per cent) was stated to be due to tax on value addition on account of introduction of value added tax (VAT). State Excise: The short fall (22.13 per cent) was stated to be due to ban on opening of new shops and liquor tragedy in Ganjam district. Forest: The shortfall (37.76 per cent) was stated to be due to failure on part of Orissa Forest Development Corporation (OFDC) Ltd. to deposit royalty amount into Government treasury by end of the financial year. Police: The increase (91.60 per cent) was stated to be due to payment of claims by Aviation Research Centre, Charbatia and other parties. Reasons for variation for taxes on goods and passengers, taxes and duties on electricity, education and interest etc. though called for have not been received from the concerned departments (November 2006). 1.3 Analysis of collection Breakup of total collection at pre assessment stage and after regular assessment of sales tax, profession tax, entry tax, luxury tax and entertainment tax for the year 2005-06 and the corresponding figures for the preceding two years as furnished by the department is as follows: 4
Chapter-I General Head of revenue Year Amount collected at pre assessment stage 1. Sales tax 2003-04 2004-05 2005-06* 2. Profession tax 2003-04 2004-05 2005-06* 3. Entry tax 2003-04 2004-05 2005-06* 4. Luxury tax 2003-04 2004-05 2005-06* Amount collected after regular assessment (additional demand) Amount of arrear demand collected ( R u p e e s i n c r o r e ) Net collection Amount refunded Per - centage of column 3 to 7 (1) (2) (3) (4) (5) (6) (7) (8) 1,820.65 37.80 36.61 17.01 1,877.75 2,420.87 35.34 34.68 23.54 2,467.35 2,909.94 72.90 46.48 22.14 3,007.18 5. Entertainment tax 2003-04 2004-05 2005-06* 50.62 56.16 64.18 350.67 361.65 432.71 11.26 10.15 0.08 3.33 3.06 2.98 -- -- -- 17.44 19.87 29.01 -- 0.01 -- 0.01 0.06 -- -- -- -- 3.45 4.81 8.33 -- -- -- 0.06 0.21 0.09 -- -- -- 0.04 0.74 0.82 -- -- -- -- -- -- 50.62 56.16 64.18 371.52 385.59 469.23 11.26 10.16 0.08 The above table shows that percentage of collection of revenue at the pre assessment stage ranged between 92 to 98.1 per cent under sales tax, entertainment tax and entry tax during the years 2003-04 to 2005-06. 3.40 3.33 3.07 97 98.1 96.8 100 100 100 94.4 93.8 92.2 100 99.9 100 98 92 97 1.4 Cost of collection The gross collection in respect of major revenue receipts, expenditure incurred on their collection and the percentage of such expenditure to gross collection during the years 2003-04, 2004-05 and 2005-06 along with the relevant all India average percentage of expenditure on collection to gross collection for 2004-05 are given below: Heads of revenue Sales tax Taxes on vehicles State excise Stamp duty and registration fees Year 2003-04 2004-05 2005-06 2003-04 2004-05 2005-06 2003-04 2004-05 2005-06 2003-04 2004-05 2005-06 Gross collection 2,331.60 2,946.87 3,566.71 280.14 338.11 405.86 256.68 306.70 389.33 154.36 197.95 236.06 Expenditure on collection 2 21.30 23.47 24.41 7.81 8.82 9.39 13.05 13.19 13.38 12.82 11.70 11.56 ( R u p e e s i n c r o r e ) Percentage of All India average expenditure to percentage for the gross collection year 2004-05 0.91 0.80 0.95 0.68 3 2.79 2.61 2.74 2.31 5.08 4.30 3.34 3.44 It would be seen from above that cost of collection under State excise and stamp duty and registration fees was higher than all India average. 8.30 5.91 4.89 3.44 * Figures as furnished by the department are at variance with the Finance Accounts. 2 Figures as furnished by the department are at variance with the Finance Accounts. 3 Percentage of expenditure to gross collection for 2005-06 includes entry tax, entertainment tax and professional tax in addition to sales tax. 5
Page 1 and 2: REPORT OF THE COMPTROLLER AND AUDIT
Page 3 and 4: TABLE OF CONTENTS Reference to Para
Page 5 and 6: 4 Non/short realisation of motor ve
Page 7: PREFACE This report for the year en
Page 10 and 11: Audit Report (Revenue Receipts) for
Page 27 and 28: CHAPTER-II: SALES TAX AND ENTRY TAX
Page 29 and 30: Chapter-II Sales Tax and Entry Tax
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Audit Report (Revenue Receipts) for
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CHAPTER-V: STATE EXCISE 5.1 Results
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Chapter-V State Excise Test check o
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© COMPTROLLER AND AUDITOR GENERAL
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Audit Report(Revenue Receipt) - Accountant General, Odisha

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