Under assessment, irregular claims of exemption and other shortcomings in tax collection system of Delhi Government have caused a loss of over Rs 2,300 crore to the exchequer in 2011-12, the Comptroller and Auditor General said in a report.

Slamming the Government for the lacunae in the revenue collection system, the national auditor recommended bringing transparency in tax collection so that such losses can be avoided.

"Irregular claim of exemption/concessional rate of tax without furnishing proper statutory forms resulted in short payment of tax of Rs 2310.14 crore including interest of Rs404.30 crore," the CAG said in the report which was tabled in Delhi Assembly today, the last day of the budget session.

Citing loopholes in tax collection system, it said application of incorrect rate of tax resulted in short payment of tax to the tune of Rs 1.69 crore while excess claim of input tax credit resulted in short payment of tax of Rs 8.08 crore including interest of Rs 1.27 crore and penalty of Rs 3.40 crore in 2011-12

"Irregular adjustment of tax credit on account of purchase of second hand goods resulted in short payment of tax of Rs 1.19 crore including interest of Rs 19.59 lakh and penalty of Rs 49.56 lakh," it said.

Giving another example of lacunae in tax collection system, it said payment of taxes by 304 cable TV operators in three districts were checked by the audit teams in which it was found that 123 (39 per cent) operators did not pay the tax during last three years and 175 (58 per cent) operators failed to pay tax amounting to Rs one crore.

"The (Tax) department failed to recover the interest worth Rs 4.89 crore from DTH service providers on delayed deposit of tax. The department failed to pursue the arrears of entertainment tax of Rs 1.26 crore from 12 cinema hall owners and luxury tax amounting to Rs 9.76 crore from hoteliers," the report said.

It said non levy of appropriate taxes on total collection by six hotels on renting out banquet or conference halls caused a loss of Rs 5.99 crore.

On collection of stamp duty and registration fee, the CAG said short levy of stamp duty and Registration fee on built up area in car parking/stilt parking, resulted in short payment of stamp duty of Rs 12.76 lakh in 2011-12 while non implementation of the prescribed rates for buildings having more than four storey, resulted in short payment of stamp duty of Rs 1.08 crore.