Compliance Performance

Report No. 2 of 2013 – Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended March 2012 - Government of Bihar

Date on which Report Tabled:
Thu 01 Aug, 2013
Date of sending the report to Government:
Government Type:
Sector Taxes and Duties


This Report contains 37 paragraphs and one performance audit relating to non/short levy of tax, interest etc. involving Rs. 568.99 crore. Some of the major findings are mentioned below:                                                     
Total receipts of the Government of Bihar for the year 2011-12 were Rs. 51,320.17 crore. The revenue raised by the State Government amounted to Rs. 13,501.96 crore comprising tax revenue of Rs. 12,612.10 crore and non-tax revenue of Rs. 889.86 crore. The receipts from the Government of India were Rs. 37,818.21 crore (State's share of divisible Union taxes: Rs. 27,935.23 crore and grants in aid: Rs. 9,882.98 crore). Thus, the State Government's own contribution to tax revenue was only 26 per cent of total revenue.

The number of inspection reports (IRs) and paragraphs issued up to December 2011 but not settled by June 2012 stood at 3,858 and 20,979 respectively involving Rs. 8,754.19 crore. We are yet to receive even first replies for 1,317 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 2011-12 and observed underassessment/short levy/loss of revenue of Rs. 1,369.51 crore in 1,816 cases. During the year 2011-12, the concerned departments accepted underassessment and other deficiencies of Rs. 246.47 crore involved in 499 cases.

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