Report No 3 of 2015 - Revenue Sector Government of Bihar

Date on which Report Tabled:
Fri 18 Mar, 2016
Date of sending the report to Government:
Government Type:
Sector Taxes and Duties


This Report consists of six chapters containing 39 paragraphs including Performance Audit on 'System of assessment under Value Added Tax' and Information Technology Audit on 'Computerisation of Commercial Taxes Department'. Chapter-I contains information relating to trend of revenue and its component and it also presents overall results of audit, Chapter-II contains paragraphs of commercial taxes department, Chapter-III contains paragraph relating to state excise, Chapter-IV contains paragraphs relating to taxes on vehicles, Chapter-V contains paragraphs relating to Stamps and registration fees and Land revenue and chapter VI contains paragraphs relating to non-ferrous mining and metallurgical industries.

The instances mentioned in this Report are those, which came to notice in the course of test audit for the period 2014-15 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 2014-15 have also been included, wherever necessary.

The financial effect of the paragraphs and performance audits in the Report was Rs.1,235.07 crore. The Government/Departments accepted audit observations of Rs.540.61 crore, out of which Rs.13.93 crore had been recovered.

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