The annual audit report for financial year 2004-05 has unearthed irregularities involving Rs 7.586 million in head of water rate, stamp duty, agricultural/land tax, and mutation fee in the Board of Revenue during the said period.
The audit report prepared by the office of the Auditor General of Pakistan under Article 169 of the Constitution of the Islamic Republic of Pakistan, 1973, read out with section 12 of the Auditor-General's (functions, powers and terms and conditions of the service) Ordinance, 2001 requires the Auditor-General of Pakistan to conduct audit of the receipts.
According to the report the inefficiency and ineffectiveness of the officials the department was deprived of Rs 0.575 million due to failure in recovery of the water rate (Abiana). The Section 45 of the Canal and Drainage Act, 1873, read with Section 114(d) of the Land Revenue Act, 1967 requires initiating measures for the recovery of Abiana if not paid by the water-users within due date and is recoverable from the defaulters as arrears of land revenue. But, contrary to this, the revenue officer of Haripur did not initiate recovery proceedings against the defaulters, which resulted in non-recovery of Rs 471,610 in 16 cases.
The Board of Revenue also failed in realisation of 10 percent surcharge on the late payment of 'Abiana' amounting to Rs 0.103 million. According to Irrigation and Power Department's Notification No SO (IRR) 6-1/86 of 24th October 1993 a surcharge @ 10 percent on the late payment of 'Abiana' was levied. But, interestingly, the revenue officer (Tehsildar) Haripur did not levy and recover the surcharge on late payment of 'Abiana' leading to non-recovery of Rs 103, 099 in sven cases.
Similarly, the department failed in recovery of Rs 0810 million due to short-realisation of stamp duty under valuation, which under section 27-A of the Stamp Act, 1899, for registration purpose the stamp duty under Article 23(b) (conveyance deed) and 33 (b) (gift deed) in urban area shall be calculated according to the valuation table notified by the district collector.
But, contrary to this clear-cut legal position, certain tehsildars and sub-registrars applied lower than the notified rate, which resulted in short realisation of stamp duty of Rs 822,183 in 114 cases during 2003-04.
The Board of Revenue, NWFP, during the year also failed to recover arrear of agriculture income tax, land tax, local rate, usher and 'gurgani amounting to Rs 5.875 million, which according to the second schedule to the NWFP Land and Agricultural Income Tax Ordinance, 2000, agriculture income tax, local rate, etc, is recoverable from every owner at prescribed rate. But, once again contrary to this, the revenue officers at Peshawar, Lahor (district Swabi) and Charsadda failed to recover huge amount of agriculture income tax, land tax, local rate, usher and gurgani from the farmers, which resulted in non-recovery of Rs 5,874,608.
The department also short-realised the mutation fee worth Rs 0326 million, which according to Revenue Department Notification No 12967/TOSD/MF of 01.07.1999, mutation fee @ 2.5 percent of the value of the property was to be charged, but the revenue officials did not charge mutation fee amounting to Rs 325,984 in 737 cases during 2003-04.
These all irregularities according to the Audit Report were pointed out to the offices concerned during August 2004, January and March 2005 and to the Senior Member Board of Revenue during October 2004 to April 2005. But, the department neither convened the meeting of Department Accounts Committee nor did report any progress towards the recovery of outstanding amount.
The preface of the report said that the observations included in the audit report were finalised after considering written responses and discussions with departmental representatives. But, the Board of Revenue neither responded nor did convene the meeting of the Department Accounts Committee. The report is submitted to the Governor NWFP in pursuance of Article 171 of the Constitution of the Islamic Republic of Pakistan and also laid before the provincial assembly.
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