SHILLONG:
The taxation department has detected 106 cases of evasion in 2020-21, according to a Comptroller and Auditor General (CAG) report.
Out of these 59 cases were investigated and an additional amount of Rs 19 lakh was collected. The other 47 cases were still pending, the report said.
The cases of tax evasion detected by the department, cases finalised and the demands for additional tax raised are important indicators of revenue collection efforts of the state government.
On pendency of refund cases, the CAG said the department should take initiative to dispose of the pending refund cases in a time-bound manner.
It said, out of 19 cases, refunds in only four cases (21.05 per cent) in case of sales tax/VAT and 113 (48.50 per cent) out of 233 cases in respect of GST, were made during the year.
Promptness in disposal of refund cases is an important indicator of performance of the department.
The Meghalaya Value Added Tax Act provides for the payment of interest at the rate of eight per cent per annum, if the amount is not refunded to the dealer within 90 days from the date of any order authorising such refund.
The CAG further said that during 2016-17 to 2020-21, non-tax revenue declined by 23.65 per cent from Rs 685.24 crore in 2016-17 to Rs 523.17 crore in 2020-21.
During 2020-21, it decreased by Rs 6.94 crore over the previous year. There were no receipts under dividends and profits.
Non-ferrous Mining and Metallurgy receipts decreased by Rs 76.40 crore (23.66 per cent), interest receipts decreased by Rs 17.38 crore (60.12 per cent) and receipts under other administrative services decreased by Rs 14.32 crore((34.67 per cent).
Meanwhile, during the year, tax revenue was 7.39 per cent lower than the assessment made by the 15th Finance Commission and 12.81 per cent lower than the projection made in the BEs.
The non-tax revenue was 10.61 per cent higher than the projection of 15th Finance Commission and 24.21 per cent lower than the assessment made in the BEs for the year.