Compliance Financial Performance

Report No. 1 of 2014 - Performance Audit on Revenue Sector of Government of Meghalaya

Date on which Report Tabled:
Mon 16 Jun, 2014
Date of sending the report to Government:
Government Type:
Sector Taxes and Duties,Finance,Transport & Infrastructure,Power & Energy,Environment and Sustainable Development


This Report contains 37 paragraphs and one Performance Audit relating to under-assessments/non-realisation/short realisation of penalties, taxes, duties etc. The total money value involved is RS 843.35 crore. During the year 2012-13, the total revenue raised by the State Government (RS 1332.66 crore) was 24.09 per cent of the total revenue receipts (RS 5532.33 crore). The balance 75.91 per cent of receipts during 2012-13 comprised of State's share of divisible taxes and duties amounting to RS 1192.45 crore and grants-in-aid amounting to RS 3011.22 crore. The revenue raised by the State Government in 2012-13 as compared to 2011-12 was 25.04per cent higher.

Test check of the records of taxes on sale, trade etc., state excise, motor vehicles tax, forest receipts and other non-tax receipts conducted during the year 2012-13 revealed under assessments/short/non-levy/loss of revenue amounting to RS 471.13 crore in 272 cases. During the year, the Departments accepted under assessments/short/non levy/loss of revenue ofRS 51.80 crore in 53 cases pointed out in 2012-13 and recovered RS 0.96 crore.

Loss of revenue ofRS 2.83 crore due to failure to complete assessments in time. Cess ofRS 8.28 crore could not be recovered due to failure of the STs to initiate penal provisions. Under-assessment of tax of RS 0.31 crore in respect of 32 dealers due to erroneous deduction ofRS 15.44 crore from the aggregate sale price. Due to non-completion of scrutiny by the ST, VAT amounting to RS 25.06 crore and penalty and interest of RS 38.44 crore and RS 28.54 crore respectively remained unrealised.

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