The CAG has pointed out serious deficiencies in tax collection by the state. The assessment of sales and value added taxes has shown irregularities in the exemption claims. These trouble spots have caused a loss of over Rs 2,300 crore to the exchequer in 2011-12. 

The auditor also ascribes a loss of Rs 1.08 crore to the non-implementation of prescribed rates for buildings with more than four storeys. Failing to charge the stamp duty and registration fee on the built-up area of car park/stilt parking has led to a shortfall of Rs 12.76 lakh during 2011-12. 

Test check of records relating to stamp duty and registration fee during 2012-13 revealed shortage or the absence of levy and other irregularities involving Rs 1.21 crore in 117 cases under these two categories, says the report. 

It says the records of three sub-registrar offices reflect that in 78 cases, the built-up area of car park and stilt parking in buildings was not factored while calculating the property's value. This resulted in the loss of Rs 12.76 lakh. 

In 39 cases, the fee for buildings with more than four floors had not been levied. For built-up flats in buildings having more than four floors, a uniform rate of Rs 60,000 per sq m has to be taken as the minimum value of the built-up rate for DDA/ cooperative/group housing societies. For multi-storey flats by private builders a multiplicative factor of 1.25 is to be employed. But the rules were not applied. (pti)