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Audit Reports

Compliance Performance
Bihar

Report No.2 of 2018 - Revenue Sector Government of Bihar

Date on which Report Tabled:
Thu 29 Nov, 2018
Date of sending the report to Government
Wed 05 Sep, 2018
Government Type
State
Sector Taxes and Duties

Overview

This Report consists of six chapters containing 36 paragraphs including one Audit of ' Mining Receipts: levy and collection of royalty, fee and rent. 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 State Excise and 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 2016-17 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 2016-17 have also been included, wherever necessary.

The financial effect of the paragraphs and audit in the Report was ` 1,835.31 crore. The Government/Departments accepted audit observations of ` 1,244.35 crore, out of which ` 13.78 crore had been recovered.

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