Compliance Performance

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:
Sector Taxes and Duties


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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