Revenue receipts of the State Government are to be audited by the Comptroller and Auditor General of India under section 16 as well as expenditure of these revenue departments under the provisions of the CAG's (DPC) Act 1971. Accordingly, all tax and non-tax receipts of State Government (Sales Tax, State Excise, Tax on Motor Vehicles, Royalty and fee on minerals, Land Revenue Stamp & Registration etc.) are audited under overall supervision of the Accountant General. The results of the audit are reflected in an Audit Report (Revenue Receipts), which is laid on the floor of the State Legislature.

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