Tapovan (Dharmshala), Dec 15
The Comptroller and Auditor General indicated a shortfall of Rs 541.95 Cr in the state levies by the Himachal Pradesh government in the year ended 31 March 2020. The CAG report on the Revenue Sector was placed before Legislative Assembly on Wednesday by Chief minister Jai Ram Thakur who holds the portfolio of finance .
During the year 2019-20 , test check of the records of 204 units of Sales Tax, Value Added Tax , State Excise, Motor Vehicles and Passengers and Goods and Services Tax highlighted under assessment, short levy and loss of revenue. Short levy of excise duty, lease money and stamp duty and registration fee, short recovery of Passengers and Goods Tax etc., aggregating Rs 541.95 crore in 1,159 cases.
The Departments concerned accepted audit observations of Rs 55.70 crore in 311 cases , of which Rs 0.03 crore in 11 cases was recovered .
The Departments concerned also accepted and recovered an amount of Rs 3.39 crore in 276 cases pertaining to audit findings of previous years .
In some of the significant points of under recovery of Taxes or VAT on Sales and Trade, Assessing Authorities did not properly take into consideration unsold local purchases in closing stock at the end of the tax period, which resulted in excess allowance of ITC by Rs 8.45 crore to 333 dealers .
Failure of the Assessing Authorities to correctly classify the nature of manufactured goods led to illegitimate allowance of concessional rate of tax , which resulted in under assessment of tax of Rs 2.83 crore.
Acceptance of invalid and defective statutory forms by the Assessing Authorities and allowance of concessional rate of tax on inter-state sale resulted in short levy of tax of Rs 2.38 crore .
In addition, interest of Rs 2.36 crore was required to be levied. Authorities assessed the Gross Turnover less than the actual turnover as depicted in certified accounts of the dealers, resulting in loss of revenue of Rs 1.40 crore .
State Excise, Department did not levy penalty of Rs 58.50 crore for short lifting of 19,13,244 proof liters of liquor against benchmark of 100 per cent by the licensees of 765 vends . Additional Penalty of Rs 2.32 crore was also leviable for short lifting against benchmark of 85 per cent.
The Assessing Authorities did not take any action either to seal vends or cancel suspend the permit , to recover the short deposited license fee of Rs31.27 crore from 36 licensees .
Failure to undertake reconciliation of challans with treasury receipts in Government Accounts i.e. The e – kosh website, and acceptance of forged challans, resulted in loss of government revenue of Rs 2.72 crore Stamp Duty.
Failure of Revenue Department to effectively monitor government leases has resulted in various irregularities, along with revenue implication of Rs 35.44 crore .
Adoption of incorrect market rates for built – up residential and non – residential structures by Sub Registrars resulted in short realization of Stamp Duty and Registration Fee of Rs 6.44 crore .
Incorrect valuation on the basis of incorrect circle rates and false affidavits regarding distance of the land from road resulted in short realization of Stamp Duty and Registration Fee of Rs 6.20 crore .
Taxes on Vehicles , Passengers and goods tax amounting to Rs 34.73 lakh for the period 2017 – 19 was neither paid by the owners of 572 commercial vehicles nor demanded by the Department .