Compliance Performance

Report of 2011 - Report of the Comptroller and Auditor General of India (Revenue Receipts) for the year ended 31 March 2011 - Government of Bihar

Date on which Report Tabled:
Mon 06 Aug, 2012
Date of sending the report to Government:
Government Type:
Sector Taxes and Duties


This Report contains 35 paragraphs including two performance audits relating to non/short levy of tax, interest etc. involving Rs. 893.61 crore. Some of the major findings are mentioned below:                                                 

Total receipts of the Government of Bihar for the year 2010-11 were Rs. 44,532.32 crore. The revenue raised by the State Government amounted to Rs. 10,855.38 crore comprising tax revenue of Rs. 9,869.85 crore and non-tax revenue of Rs. 985.53 crore. The receipts from the Government of India were Rs. 33,676.94 crore (States share of divisible Union taxes: Rs. 23,978.38 crore
and grants-in-aid: Rs. 9,698.56 crore). Thus, the State Government's own contribution to tax revenue was only 24 per cent of total revenue.

The number of inspection reports (IRs) and paragraphs issued up to December 2010 but not settled by June 2011 stood at 4,259 and 22,364 respectively involving Rs. 10,404.30 crore. We are yet to receive even first replies for 1,671 IRs though these were required to be furnished within one month of their receipt.

We conducted test check of the records of commercial taxes, State excise,taxes on vehicles, land revenue, non-ferrous mining and metallurgical industries and other departmental offices during the year 2010-1 land observed underassessment /short levy/loss of revenue of Rs. 1,978.35 crore in 1,858 cases. During the year 2010-11, the concerned departments accepted underassessments and other deficiencies of Rs.80.26 crore involved in 232 cases

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