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Audit Reports

Compliance Performance
Bihar

Report No. 1 of 2021 - Revenue Sector, Government of Bihar

Date on which Report Tabled:
Thu 29 Jul, 2021
Date of sending the report to Government
Mon 28 Jun, 2021
Government Type
State
Sector Taxes and Duties

Overview

This Report contains 12 paragraphs and one Detailed Compliance Audit on levy and collection of Motor Vehicles Taxes and Fees. Chapter-1 contains information relating to trend of revenue and its components and it also presents overall results of audit, Chapter-2 contains paragraphs relating to Commercial Taxes, Chapter-3 contains paragraphs relating to Revenue and Land Reforms Department, Chapter-4 contains paragraphs of Taxes on Vehicles, Chapter-5 contains paragraphs relating to Stamps and Registration fee and Chapter-6 contains paragraphs relating to Mining receipts.

The instances mentioned in this Report are those, which came to notice in the course of test audit for the period 2018-19 as well as those which came to notice in earlier years, but could not be reported in the previous Audit Reports; instances relating to the period subsequent to 2018-19 have also been included, wherever necessary.

Arrears of revenue as on 31 March 2019 on taxes on sales, trade etc., taxes on goods and passengers, taxes and duties on electricity, taxes on vehicles, other taxes and duties on commodities and services, land revenue, state excise and non-ferrous mining and metallurgical industries amounted to Rs 4,107.32 crore of which Rs 521.07 crore was outstanding for more than five years.

The financial effect of the paragraphs and audit in the Report was Rs 2,389.53 crore. The Government/Departments accepted audit observations of Rs 1336.65 crore, out of which Rs 8.90 crore had been recovered.

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