Hyderabad: Undivided Andhra Pradesh has incurred a revenue loss of Rs 2,314 crore due to  financial irregularities mainly in the state excise, commercial taxes, land revenue, transport and other departments in 2013-14. This has been stated in the Report of the Comptroller and Auditor-General of India for the year March 2014 on the revenue sector, which was tabled in the Telangana and AP Legislative Assembly on Thursday. The revenue losses have been attributed mainly to non-levy or short levy of taxes, duties etc. The total revenue receipts of the state government for 2013-14 amounted to Rs 1,10,718 crore against Rs 1,03,830 crore in 2012-13. State tax and non-tax revenue accounted for 72 per cent of this (Rs 64,123 crore and Rs 15,472 crore respectively). The remaining 28 per cent was received from Centre as state share of divisible union taxes (Rs 22,131 crore) and grants-in-aid (Rs 8,990 crore).
 
According to the report of the Comptroller and Auditor-General of India, test check of 279 units of VAT, land revenue, state excise, motor vehicles, stamp duty and registration fees and other departmental offices revealed preliminary audit findings involving non levy/short levy of taxes, duties etc. amounting to Rs 2,314 crore in 1,784 cases. The CAG audit noticed that in three offices of Commercial Tax Officers, incorrect exemption on goods worth Rs 765 crore purchased from outside the state and incorporated in works led to short levy of tax of Rs 92.60 crore.
 
In five offices of CTOs, tax of Rs 30.88 crore collected in excess of liability from works contractors was not forfeited to government account. There was short levy of tax of Rs 5.22 crore on 27 works contractors due to incorrect determination of their taxable turnovers. Failure to file appeal in High Court on time against an order of STAT led to opportunity lost of safeguarding revenue of Rs 4.21 crore. Refund of Rs 62 lakh was made to an unregistered works contractor in contravention to the provisions of the APVAT Act. Sales tax arrears of Rs 9.29 crore was incorrectly written off though the dealers were not qualified for such exemption. In 38 offices of commercial taxes department, 50 dealers claimed excess ITC of Rs 8.73 crore.
 
Incorrect computation of turnovers/application of incorrect rates of tax for the  assessment years 2009-10 to 2012-13 resulted in short levy of tax of Rs 8.08 crore by 21 CTOs on 67 dealers.  In 20 offices, interest of Rs 9.07 crore was not levied on 31 dealers for belated payment of tax/ deferred tax. In 24 cases, tax of Rs 1.82 crore was short levied on inter-state sales not covered by C-forms. In eight cases, purchase tax of Rs 1.33 crore was not levied on goods. Penalty of Rs 1.17 crore was not levied on 27 dealers for failure to file returns/ belated payment of tax/ using invalid invoices. Export sales/ high sea sales reported by 10 dealers were exempted without documentary evidence, leading to short levy of tax of Rs 89.91 lakh. There was non-levy of penalty of Rs 60.20 lakh on misuse of C-declaration forms for inter-state purchase of commodities not included in the certificate of registration. Incorrect computation of taxable turnover led to short levy of tax of Rs 48.06 lakh.
 
In six offices of Prohibition and Excise, additional licence fee of Rs 55 lakh was not levied on eight bars and restaurants. In case of 25 liquor shops, permit room licence fee was not/ short levied by Rs 24.49 lakh. Misclassification of 18 PPP lease agreements led to non-levy of stamp duty of Rs 665.38 crore. Non registration of 33 BOT lease agreements led to non-levy of stamp duty and registration fees of Rs 43.77 crore.
 
In 69 documents executed between March 2011 and March 2013, stamp duty and registration fees of Rs 2.52 crore was short-levied due to non-verification of facts. Undervaluation of properties in 15 documents registered during 2011-12 to 2013-14 resulted in short levy of stamp duty, transfer duty and registration fees of Rs 47.93 lakh. About 24 lease deeds involved in issue of bar licences were not registered which led to non-levy of stamp duty and registration fees of Rs 55.49 lakh.