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Transcript of Evasion of Revenue in State of Assam - agasm.cag.gov.in of Revenue in State of Assam.pdf · Evasion...
Evasion of Revenue
in State of Assam
O/o Pr. Accountant General (A&E), Assam
At Guwahati on Feb. 2, 2015
The Challan’s Prescribed Trajectory- I
Revenue Assessor
Treasury Bank Treasury PAG
Challans journey personally with Payer or his
Representative leaving option of actual deposit at
bank entirely in hands of the Payer or his
Representative
Bank ScrollEntered in Treasury CTMIS
Receipt Schedule
GeneratedPAG
The Challan’s Prescribed Trajectory- II
Revenue not received in bank scroll
within 10 days
CTMIS transfers to Lapsed Challans
Receipt Schedule not Generated
PAG (A&E) does not receive
receipt schedule
Lapsed challansnot reviewed by
Treasury
No DDO-TO-PAG reconciliation undertaken by State agencies
The Challan’s Aberrant Trajectory
Since cash accounting onlyrecognizes receipts physicallyreceived and not thoseaccruing, PAG (A&E) does nothave access to a CTMISterminal and the DDO-TO-PAGreconciliation is virtually non-functional, there is no way inwhich PAG (A&E) can detectsuch mass evasion of revenue,other than by treasury and DTAinspection
How A&E Detected Evasion
Initial A&E TI Reports in 2011-12
Inspection of DTA 2012-13
Lapsed Challans Lists for all treasuries obtained from DTA in 2013
Cross checked with Receipt Schedules received by PAG (A&E)
Our report to CAG/CS excluded amounts <Rs. 110
100% check of total population of approx. 60,000 transactions
Why Revalidating Challans is Tough
Revenue Assessor: Originaldemand + Penalty + CurrentDemand
Treasury will remove originalchallan from lapsedchallans list, record fresh no.and re-authorize bank toaccept payer’s deposit orissue fresh challan
CTMIS would need to adjustpayer’s account withrevenue credit of previousyears paid in a subsequentyear if such challans areactually discharged
SO 37 of Assam Treasury Rules (ATR) prescribes
10-day payment limit
No provision in ATR for issuing duplicate challans
No revalidated challans issued by treasuries
How CTMIS Tracks Paid Challans
Bank ScrollEntered in CTMISby Treasury
Scroll receiptentries struck offapproved challans’list in CTMIS
Generate Receipt Schedule for scroll-entered challans
How CTMIS Tracks Lapsed Challans - I
Bank Scroll
Scroll Entriesunavailable upto 10th day
Unpaid challanstransferred inCTMIS atcompilation ofMonthlyAccounts
Upon accessing Lapsed Challans module in CFTMIS, challan
discharge details visible to TO/DTA on terminal screen, but
not available to PAG (A&E) & CCO/DDO
How CTMIS Tracks Lapsed Challans - II
Lapsed challanbeyond 10th day afterapproval
List of ApprovedChallans containsunpaid challans andvisible on TO’s CTMISscreen
Details of challandeposit date, bankand bank scroll no notavailable on ChallansDetails screen (ofCTMIS)
Bank only shows figures that it has received during a
day/month in daily scroll/VDMS
E-linkage between the
approved challan andits eventual discharge
not monitored and
reconciled by TO &
Revenue Assessor and
the latter with PAG
Illustrative Live Example of Tracking by A&E Team
Print-out of CTMIS screen from TO’s screen on Oct 16, 2014 evening, shows that 12 months later, the
challan deposit date, bank and bank scroll no. columns in the Challans Details screen (of CTMIS)
remain blank, confirming that the dues were not been realized at least up to Oct. 16, 2014
NIL monthly receipt schedules with PAG under the same major head from Nov. 2013 to Sep, 2014
proved no revenues against these three challans were realized even up to Sep, 2014
Selected Challan nos. 01438, 01469 & 01486 of Oct, 2013 continued on List of Approved Challans in
CTMIS at least till 28/02/2014
CTMIS List of Approved Challans 01/03/2013 to 28/02/2014
The State Treasuries Affected - I
Sl No. Name of Treasury
Amount (Rs. in Lakh) Total
2010-11 2011-12 2012-13
1 Abhapuri 1.29 1.71 1.08 4.08
2 Badarpur 16.86 1.40 19.40 37.66
3 Barpeta 20.82 72.18 53.94 146.94
4 Belsor 0.50 1.30 0.24 2.04
5 Bihpuria 1.28 0.88 0.79 2.95
6 Bijni 0 0 0.34 0.34
7 Bilasipara 2.48 18.26 10.80 31.54
8 Biswanath Chariali 15.48 38.50 23.08 77.06
9 Bokajan 51.93 74.11 139.25 265.29
10 Bokakhat 21.85 27.54 19.65 69.04
11 Bongaigon 97.62 104.90 33.75 236.27
12 Cachar 649.03 984.41 1427.46 3060.9
13 Chapakhuwa 0.20 0.02 9.12 9.34
14 Darang 226.50 185.01 108.66 520.17
15 Dergaon 19.44 32.42 28.77 80.63
16 Dhakuakhana 2.98 3.69 3.52 10.19
17 Dhemaji 164.97 61.47 176.19 402.63
18 Dhubri 61.91 27.35 140.55 229.81
19 Dibrugarh 307.53 364.93 228.16 900.62
20 Diphu 152.93 247.53 448.27 848.73
The State Treasuries Affected - II
Sl No. Name of Treasury
Amount (Rs. in Lakh) Total
2010-11 2011-12 2012-13
21 Dispur 13676.98 1572.23 2203.81 17453.02
22 Garamukh 2.65 2.01 6.36 11.0223 Goalpara 24.42 18.40 154.66 197.48
24 Gohpur 13.80 7.09 5.47 26.36
25 Golaghat 184.25 158.09 93.35 435.69
26 Gosaigaon 2.14 3.89 5.81 11.84
27 Halflong 37.24 84.44 26.07 147.75
28 Hailakandi 75.43 48.71 23.64 147.78
29 Hanren 0.01 0 0.38 0.39
30 Hat Singimari 0 0 0.23 0.23
31 Hojai 19.88 14.61 21.94 56.43
32 Jonai 3.20 3.15 1.11 7.46
33 Jorhat 2348.29 595.85 114.83 3058.97
34 Kaliabor 229.28 27.28 83.03 339.59
35 Kamrup (M) 5006.58 9213.28 332.73 14552.59
36 Kamrup (Amingaon) 0 98.84 63.39 162.23
37 Karimganj 80.26 66.31 39.93 186.50
38 Kokrajhar 3870.09 140.25 1430.46 5440.80
39 Lakhimpur 82.92 10.26 37.18 130.36
Maibong 0 0.05 0 0.05
40 Margherita 17.68 117.08 506.97 641.73
The State Treasuries Affected - IIISl No. Name of
Treasury
Amount (Rs. in Lakh) Total
2010-11 2011-12 2012-13
41 Marigaon 654.88 76.13 92.82 823.83
42 Nagaon 501.61 98.68 130.68 730.97
43 Naharkatia 9.73 2.81 0.67 13.21
44 Nalbari 393.12 102.68 202.49 698.29
45 Nazira 206.92 17.01 12.55 236.48
46 New Guwahati 455.90 61.36 104.90 622.16
47 New Silchar 23.28 9.57 8.54 41.39
48 Pathsala 0.64 7.26 6.12 14.02
49 R K Nagar 0.01 2.54 1.28 3.83
50 Rangapara 0 0 0 0
51 Rangia 30.05 17.63 24.23 71.91
52 Sarupathat 19.53 24.71 12.46 56.70
53 Sibsagar 6057.62 201.78 200.95 6460.35
54 Sonari 84.88 86.78 83.17 254.83
55 Sonitpur 82.37 121.63 77.74 281.74
56 Tihu 0.10 0.09 0.11 0.30
57 Tinsukia 159.55 249.60 225.16 634.31
58 Titabor 21.33 17.97 31.91 71.21
59 Udalguri 574.79 54.56 36.37 665.72
The Sectoral Distribution of Unrealized Revenue
Sector No. of Items
Challan
presented by DDOs
Challan presented by other than DDOs
Total
Tax Revenue 31969 23.87 155.40 179.27
Non Tax Revenue 5079 4.16 2.49 6.65
Social Service 3034 1.16 0.46 1.62Economic Service 10498 19.44 66.18 85.62
Expenditure Heads(Revenue Account)
129 2.16 0.18 2.34
Loans and Advances 180 2.08 0.11 2.19
Public Account 2513 3.19 0.25 3.44
Debt Deposit andRemittances
6617 330.22 4.19 334.41
Total 59579 386.28 229.26 615.54
Reaction of the Govt. of Assam - II
Est. Rs. 1000 crore in
Cachar alone over a
long span
Sought special audit by
PAG (A&E)
Requested checking in
other districts to FD, GoA
Request forwarded
to AG (Audit), Assam
A&E investigation limited only to DDOs/Private persons
whose challans were approved for deposit to Govt’s
account in only 3 years – tip of the iceberg?
The Moot Unasked Questions
What action has been taken or lies against
other beneficiaries from whom revenue
was due but who did not submit challans
at all while continuing to derive benefit?
Is this happening in other States too?