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Department :Excise
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Sub department:Department of Excise, Entertainment & Luxury Tax, L-Block, Vikas Bhawan, Delhi (1261/10)
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| S No. |
Start Year |
End Year |
Para No. |
Sub Para |
Subject |
Status* |
Outstanding Amount (in Rs.) |
| 1 |
2006 |
2007 |
6 |
|
Short recovery of Penalty / Breakage / Damage Charges from Distillery |
O |
30614471 |
| 2 |
2006 |
2007 |
7 |
|
Non-recovery of Arrears of Luxury Tax amounting to Rs. 1,76,04,092/- |
O |
11353112 |
| 3 |
2006 |
2007 |
13 |
|
Certificate of utilization of sale proceeds for the period 2006-07 |
O |
0 |
| 4 |
2006 |
2007 |
14 |
|
Entertainment Tax on Cables |
O |
0 |
| 5 |
2006 |
2007 |
15 |
|
Assessment of Luxury Tax |
O |
0 |
| 6 |
2006 |
2007 |
16 |
|
Assessment of Cables, Cinema, Amusement Parks etc. |
O |
0 |
| 7 |
2006 |
2007 |
17 |
|
Under Assessment of Luxury Tax of Rs. 1,95,693/- due to invalid exemption |
O |
195693 |
| 8 |
2006 |
2007 |
18 |
|
Wrong assessment of Luxury Tax by assessing authority |
O |
0 |
| 9 |
2006 |
2007 |
19 |
|
Sanitation Service |
O |
0 |
| 10 |
2006 |
2007 |
20 |
|
Purchase of Fax Machine |
O |
0 |
| 11 |
2006 |
2007 |
22 |
|
Short recovery of Licence Fees (2006-07) |
O |
1254 |
| 12 |
2007 |
2008 |
2 |
|
Outstanding entertainment tax Rs. 28,91,82,655/- |
O |
136425774 |
| 13 |
2007 |
2008 |
3 |
|
Tax Exemption Programme - Utilization not submitted |
O |
0 |
| 14 |
2007 |
2008 |
4 |
|
Tax Exemption Programme - Delay in obtaining utilization certificate |
O |
0 |
| 15 |
2007 |
2008 |
5 |
|
Certificate of utilization of sale proceeds for the period 2007-08 |
O |
12151950 |
| 16 |
2007 |
2008 |
6 |
|
Entertainment Tax on Cable |
O |
49498 |
| 17 |
2007 |
2008 |
7 |
|
Short recovery of interest on entertainment tax from Cinemas |
O |
80600 |
| 18 |
2008 |
2012 |
2 |
|
Possibility of increase in revenue annually in the form of interest by obtaining D.D |
O |
0 |
| 19 |
2008 |
2012 |
3 |
|
Entertainment Tax on Cable Operators and Cable Connections from Hotels |
O |
0 |
| 20 |
2008 |
2012 |
4 |
|
Luxury Tax-Non-recovery of o/s amt. of Rs. 2.80 Crore & Non-disposal of Appeals of Rs. 5.72 Crores |
O |
17522107 |
| 21 |
2008 |
2012 |
5 |
|
Security Deposits from organizers for Exemption from Entertainment Tax |
O |
0 |
| 22 |
2008 |
2012 |
6 |
|
Non-reconciliation of Challans |
O |
0 |
| 23 |
2008 |
2012 |
7 |
|
Exemption from Entertainment Tax: Sonu Nigam Live Concert at NSIC ground on 14.02.2009 |
O |
0 |
| 24 |
2008 |
2012 |
8 |
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Grant of Exemption from Payment of Entertainment Tax |
O |
0 |
| 25 |
2008 |
2012 |
9 |
|
Cinemas - Bank Guarantee |
O |
0 |
| 26 |
2008 |
2012 |
10 |
|
Entertainment Tax due from Cinema Excelisior and other Cinema Halls |
O |
0 |
| 27 |
2008 |
2012 |
11 |
|
Entertainment Tax deposited by Cinemas 2008-12 |
O |
0 |
| 28 |
2008 |
2012 |
18 |
|
Non-deduction TDS on account of VAT from Sanitation Contractors |
O |
15259 |
| 29 |
2008 |
2012 |
20 |
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Short Recovery of Subscription towards DGEHS |
O |
4970 |
| 30 |
2012 |
2013 |
1 |
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Demand and Collection Register Recovery of TAX due during the Assessments |
O |
45286763 |
| 31 |
2012 |
2013 |
3 |
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Excess payment of pay & allowances on granting annual increments and pay fixation |
O |
0 |
| 32 |
2012 |
2013 |
5 |
|
Service Postage Stamp Records (Audit period 2012-13) |
O |
0 |
| 33 |
2013 |
2015 |
1 |
|
Outstanding Laxury Tax Recovery of Rs. 2,05,37,667/- assed during 2013-14 |
O |
13173906 |
| 34 |
2013 |
2015 |
2 |
|
Recovery on account of License Fee/Water Charges - Balance Recovery of Rs. 33580/- |
O |
33580 |
| 35 |
2015 |
2016 |
1 |
|
Outstanding Luxury Tax Recovery of Rs. 11,96,39,901/- assessed during 2015-16
|
O |
53130267 |
| 36 |
2015 |
2016 |
5 |
|
Verification of Remittance in r/o Deptt. Of Excise, Entertainment & Luxury Tax
|
O |
0 |
| 37 |
2016 |
2017 |
4 |
|
Outstanding Luxury Tax Recovery of Rs. 4,64,21,376- assessed during 2016-17
|
O |
32100495.23 |
| 38 |
2016 |
2017 |
7 |
|
Stock Register and physical verification of non consumable and consumable stock
|
O |
0 |
| 39 |
2017 |
2018 |
1 |
|
Non compliance of the statutory obligation
|
O |
0 |
| 40 |
2017 |
2018 |
4 |
|
Outstanding Laxury Tax Recovery of Rs. 11,35,41,993/- assessed during the year 2017-18
|
O |
64259161.76 |
| 41 |
2018 |
2019 |
2 |
|
Outstanding Luxury Tax Recovery of Rs. 204862773/- assessed
|
O |
204862773 |
| 42 |
2018 |
2019 |
4 |
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Non production of Records
|
O |
0 |
| 43 |
2019 |
2021 |
1 |
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Short deduction towards DGEHS subscription
|
O |
8400 |
| 44 |
2019 |
2021 |
4 |
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Regarding non condemnation and/or non disposal of govt. govt. vehicles and disposal of salvage
|
O |
0 |
| 45 |
2019 |
2021 |
5 |
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Condemnation/disposal of obsolete/unserviceable store items having total value-Rs.1329688/-
|
O |
0 |
| 46 |
2019 |
2021 |
6 |
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Non production of Records
|
O |
0 |
| 47 |
2021 |
2025 |
1 |
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Status of outstanding entertainment tax recovery Rs. 633637142/- |
O |
0 |
| 48 |
2021 |
2025 |
2 |
|
Recovery of Excess payment of house rent Allowance |
O |
30789 |
| 49 |
2021 |
2025 |
3 |
|
Overpayment towards GST of service charge in r/o outsources services |
O |
3211 |
| 50 |
2021 |
2025 |
4 |
|
Recovery of License fee & water charges |
O |
4140 |
| 51 |
2021 |
2025 |
5 |
|
Non adjustment of AC advances Rs. 32173392/- |
O |
0 |
| 52 |
2021 |
2025 |
6 |
|
Submission of Voucher/bill for purchase of office bag without GST |
O |
7000 |
| 53 |
2021 |
2025 |
7 |
|
Recovery of DGEHS |
O |
6800 |
| 54 |
2021 |
2025 |
8 |
|
Recovery of due to pay fixation in r/o Sh. Dilip kumar, ASO |
O |
21574 |
| 55 |
2021 |
2025 |
9 |
|
Short recovery of UTGEIS |
O |
15720 |
| 56 |
2021 |
2025 |
10 |
|
Outstanding amount of penalty/Misc. payments |
O |
38062665 |
| 57 |
2021 |
2025 |
11 |
|
Outstanding luxury tax |
O |
802660683 |
| 58 |
2021 |
2025 |
12 |
|
Clarification regarding reasonableness of the Ex-distillery price & Ex-Bottling price |
O |
0 |
| 59 |
2021 |
2025 |
13 |
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Variation in bar code scanned and non fulfilling the core objective of ESCIMS |
O |
0 |
| 60 |
2021 |
2025 |
14 |
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Irregularity in Attendance and Wages paid to Home Guards |
O |
0 |
| 61 |
2021 |
2025 |
15 |
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Irregularities in issuance of L-1F licenses |
O |
0 |
| 62 |
2021 |
2025 |
16 |
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Pending Court Cases/Litigation |
O |
0 |
| 63 |
2021 |
2025 |
17 |
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Huge variation in Revenue Receipts against the projected receipts |
O |
0 |
| 64 |
2021 |
2025 |
18 |
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Monopoly of few brands-Methodology to review the procedure |
O |
0 |
| 65 |
2021 |
2025 |
19 |
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NPR |
O |
0 |
* NOTE:
'O'- Outstanding Paras.
'R' -Reply submitted by the Department/Units.
'C'- Comment by the Directorate of Audit on reply submitted.
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