Compliance Audit Report on State Revenues for the period ended March 2023, Government of Maharashtra

निष्कर्ष

1. जाँचे गए 51 करदाताओं में से विभाग ने 43 के पंजीकरण रद्द किए — जिनमें 32 को ग़ैर-वास्तविक मानकर शुरुआत से ही रद्द किया गया — पर बीच की अवधि में उनके द्वारा की गई आपूर्ति का संज्ञान लिए बिना और देय कर वसूले बिना, जिससे ₹96.85 करोड़ अवसूलित रह गया।

   “Audit observed that proper officers did not take cognisance of the supplies made by these taxpayers during the intervening period, nor did they ascertain and recover the tax payable before cancellation of the registration. This resulted in non-recovery of tax amounting to ₹ 96.85 crore along with applicable interest.”Executive Summary

2. जिन पाँच करदाताओं ने शून्य विवरणी दाख़िल की, उनके अपने ई-वे बिलों से पता चला कि उन्होंने कर-योग्य आपूर्ति की थी, जिससे ₹3.53 करोड़ वसूली-योग्य बना; नौ अन्य ने ₹4.90 करोड़ के माल के ई-वे बिल बनाए पर विवरणी दाख़िल की ही नहीं।

   “Five taxpayers, who had filed 'nil' return during the audit period, were found to have made taxable supplies, as evidenced by their EWBs. Accordingly, they were liable to pay tax of ₹ 3.53 crore which was recoverable with applicable interest. Nine taxpayers did not file returns for several months during the audit period despite generating EWBs during the period. These taxpayers transported goods worth ₹ 4.90 crore having tax effect of ₹ 0.72 crore.”Executive Summary

3. जाँचे गए 18 अंतरराज्यीय ई-वे बिलों में से सात में ₹10.59 करोड़ का माल महाराष्ट्र पहुँचा ही नहीं, जिससे ₹1.56 करोड़ की कर-देयता की पुष्टि नहीं हो सकी।

   “Review of 18 EWBs generated by 18 taxpayers from outside Maharashtra for supplies made to the consignees in Maharashtra having same PAN numbers, showed that in seven cases, goods worth ₹ 10.59 crore having tax effect of ₹ 1.56 crore were not received in Maharashtra. Thus, the authenticity of these seven EWBs and the discharge of the associated tax liability amounting to ₹ 1.56 crore could not be verified.”Executive Summary

4. एक दस्तावेज़ को ग़लत ढंग से अनुबंध-लेख मानने से ₹10.50 करोड़ की स्टांप ड्यूटी कम लगी; मुंबई की एक संपत्ति का मूल्यांकन ₹100.11 करोड़ के बाज़ार मूल्य के मुक़ाबले ₹62.28 करोड़ करने से ₹1.89 करोड़ कम वसूले गए।

   “The Department applied a reduced rate of Stamp Duty due to misclassification of document as Article of Agreement, which resulted in short levy of Stamp Duty of ₹ 10.50 crore. The Collector of Stamps, Mumbai, valued a property at ₹ 62.28 crore and levied Stamp Duty of ₹ 3.11 crore under Article 5(g-a). However, Audit assessed the market value at ₹ 100.11 crore, calculating the Stamp Duty payable as ₹ 5.00 crore. This led to a short levy of ₹ 1.89 crore by the department, due to undervaluation of the property.”Executive Summary

5. महानिरीक्षक पंजीकरण द्वारा दी गई एक प्रतिशत की अनियमित छूट से ₹1.50 करोड़ कम वसूले गए, और दस वर्ष तक नवीकरणीय लाइसेंस को पाँच वर्ष का मानने से ₹29.71 लाख।

   “Inspector General of Registration and Controller of Stamps, Maharashtra State, Pune allowed irregular concession of one per cent, which led to short levy of Stamp Duty of ₹ 1.50 crore... The department calculated Stamp Duty based on a five-year license agreement, ignoring the clause that allows renewal for another five years, making the total period 10 years. This resulted in short levy of Stamp Duty and Registration Fee of ₹ 29.71 lakh.”Executive Summary