Audit Report(Revenue Receipt) - Accountant General, Odisha

Reference to
4 Under assessment of tax due to short
determination of taxable turnover
4 Under assessment of tax due to allowance of
irregular transit sale
Paragraph Page
2.6 20
2.7 20
4 Irregular allowance of exemption from tax 2.8 21
4 Exemption on irregular export sale 2.9 21
4 Under assessment of central sales tax 2.10 22
4 Non levy of purchase tax 2.11 23
4 Under assessment of CST due to application
of incorrect rate
2.12 23
4 Irregular allowance of exempted sales 2.13 24
4 Grant of concession against invalid
declarations
Entry Tax
2.14 24
4 Irregular set off of entry tax 2.15 25
4 Irregular adjustment of entry tax 2.16 25
4 Non levy of entry tax on sale of finished
products
2.17 26
4 Under assessment of entry tax due to
2.18 26
purchase suppression
CHAPTER-III : TAXES ON MOTOR VEHICLES
4 Results of audit 3.1 29
4 Review on “Receipts from Motor Vehicles
Department”
4 Non/short realisation of motor vehicles tax
and additional tax
3.2 30
3.3 44
4 Non realisation of fees at revised rates 3.4 45
4 Non/short levy of penalty on belated payment
of motor vehicles tax and additional tax
4 Short realisation of composite tax under
National Permit Scheme
4 Non realisation of composite tax for goods
vehicles under reciprocal agreement
4 Non realisation of differential tax from stage
carriages used as contract carriages
3.5 45
3.6 46
3.7 46
3.8 47
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