Report No 3 of 2015 - Revenue Sector Government of Chhattisgarh

Date on which Report Tabled:
Thu 31 Mar, 2016
Date of sending the report to Government:
Government Type:
Sector Taxes and Duties


This Report contains 20 paragraphs including two Performance Audits and one Long paragraph involving Rs.51.65 crore. Total receipts of the Government of Chhattisgarh for the year 2014-15 were Rs.37,988.01 crore comprising of tax revenue of Rs.15,707.26 crore, non-tax revenue of Rs.4929.91 crore, State’s share of divisible Union taxes of Rs.8363.03 crore and Grant-in-aid of Rs.8987.81 crore.

Performance Audit on “System of Assessment under Value Added Tax (VAT)” revealed that the Commercial Tax Department gave repeated extension of time (48 months) for final assessment leading to huge backlog of cases for assessment, Survey to bring new dealers under tax net was not done and Growth rate of revenue (2010-11 to 2014-15) reduced from 24 per cent to 6 per cent.

Information Technology Audit on “Implementation of e-challan” revealed that Input control and validation checks were not mapped in COMTAX software of Commercial Tax Department resulting in use of same challans for payment of different taxes. Further, delay ranging from 10 days to five months in accounting of money in treasury remained unnoticed.

Long Paragraph on "Non/Short realisation of tax from the owners of goods and passenger vehicles" revealed short levy of tax due to failure of the Transport Department to determine seating capacity of vehicles on the basis of wheel base, non-consideration of sleeper (berth) as two seats and allowance of concessional rate of tax to other than educational institution buses.

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