Guwahati, the gateway to the North Eastern Region (NER) of India is the largest and fastest growing commercial and industrial centre in the Region. The pressure of the ever increasing human population and expanding commercial and industrial activities has resulted in generation of enormous municipal as well as other wastes and industrial effluents. Previous Audits which looked at the Solid Waste Management activities in the Guwahati Municipal Corporation and functioning of the Auto Emission Testing Centres implemented by the Transport Department of the Government of Assam have indicated significant risks of degradation of land, air and water in and around Guwahati city. Besides, media reports also suggested increase in the pollution levels, adversely affecting the general public. In order to examine the level of environmental degradation and the role of the Pollution Control Board, Assam (PCBA) in maintaining a balance between developmental activities and environmental conservation, a Performance Audit (PA) was conducted on the topic ‘Environmental Degradation in the Greater Guwahati Area – with special emphasis on the role of Pollution Control Board of Assam’.