Audit Reports

Overview

This Report contains 25 paragraphs including two Performance Audits relating to under-assessment/ non-realisation/ loss of revenue etc. involving RS 954.70 crore. Some of the major findings are mentioned in the following paragraphs: The total receipts of the Government for the year 2012-13 increased to RS 68,295.75 crore from RS 58,755.04 crore in the previous year. 51 per cent of the total revenue collected in 2012-13 was raised by the Government through tax revenue (RS 32,808.49 crore) and non-tax revenue (RS 1,918.15 crore). The balance 49 per cent was received from the Government of India as the State's share of net proceeds of divisible Union taxes (RS 21,226.27 crore) and Grants-in-aid (RS 12,342.84 crore).

As on 30 June 2013, 757 inspection reports issued upto December 2012 containing 3,595 audit observations involving RS 1,313.57 crore were outstanding for want of response or final action by the concerned departments. Test check of records of sales tax/value added tax, land revenue, transport, state excise, stamp duty and registration fees, profession tax, electricity duty, amusement tax, other tax and non-tax receipts conducted during the year 2012-13 indicated under-assessment/ short levy/ loss of revenue amounting to RS 571.86 crore in 1,533 audit observations. During the course of the year, the departments accepted undcr-assessmcnt of RS 119.96 crore in 864 audit observations and recovered Rs. 2.80 crore at the instance of audit.

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• Report No. 1 of 2014 – Compliance and Performance Audit on Revenue Sector of Government of West Bengal

• Index
• Preface
• Overview
• Chapter 1 - General
• Chapter 2 - Sales Tax / Value Added Tax
• Chapter 3 – Land Revenue
• Chapter 4 - Motor Vehicles Tax
• Chapter 5 – Stamp Duty and Registration Fees
• Chapter 6 – Other Tax Receipts
• Chapter 7 – Mines and Minerals
• Appendices