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CAG detects defalcation of revenue
August, 05th 2010

The CAG in its report for the year 2008-09 has detected defalcation of revenue collected through stamp duty and registration fees. Significantly, it has been pointed out in the report that such omissions on the part of the officers concerned continued in spite of this being pointed out in consecutive CAG reports.

Referring to a test check of the records of the district sub-registrar, Banka, in September, 2008, the CAG detected that a sum of Rs 26.22 lakh shown as deposited in Banka treasury under Stamps and Registration Fees and Land Revenue heads between October 16, 2002 and February 10, 2006, were not entered in the treasury receipt schedule as well as the bank scroll for the concerned period.

The report noted that the treasury officer, Banka, also confirmed on September 26, 2008, that the amount of Rs 26.22 lakh was not deposited in the government account by the district sub-registrar, Banka, and failure of the district sub-registrar, Banka, to reconcile the departmental figure with the treasury figure resulted in defalcation of revenue of Rs 26.22 lakh.

When the case was pointed out by the PAG (audit) team, the district sub-registrar, Banka, and district registrar, collector, Banka, accepted the fact of defalcation and intimated in December 2008 that a FIR was lodged against three departmental officials along with three officials of the State Bank of India (SBI) in this connection.

The departmental proceedings too was said to be initiated against them. The IG (registration) also confirmed it. Further developments in the case and particulars of recovery of the government revenue was awaited till January 2010. The case was reported to the government in April 2009 their reply has not been received till January 2010.

The CAG has also reported the blocking of revenue due to non-disposal of referred cases. As per government rules, all the collectors are required to return all the cases pertaining to determination of the market value of property registered and the proper duty payable thereon within stipulated period of 90 days.

The PAG (audit) team found that as many as 261 cases were referred to the respective collectors for determination of the market value of the property during the period 2004-08 by the offices of five district sub-registrars and the two offices of sub-registrars. The audit team found all these cases were pending till the date of audit resulting in blocking of revenue amounting to Rs 63.26 lakh.

Surprisingly, replies to these queries were silent on the point of reasons for non-pursuance of these cases till these were pointed out by the PAG (audit) team. No report came either from the collectors concerned or from the state government till January 2010, said the report.

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