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This Report contains 30 paragraphs, follow up audit on 'Levy and Collection of Motor Vehicle Tax' and one Performance audit on ‘System of Assessment under VAT’, involving financial effect of Rs.157.38 crore relating to underassessment of tax, non/short levy of state excise, non/short levy of stamp duty and registration fee, non/short levy of passenger and goods tax and non/short levy of royalty etc.