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The Audit Report comprises six chapters incorporating one performance audit and 21 paragraphs. Chapter-I contains overview of Revenue collection in the State, Chapter-II contains audit observations relating to Taxes on Sales and Trade and includes paragraph on “Utilisation of statutory declarations”, Chapter-III contains audit observations relating toState Excise, Chapter-IV contains Performance Audit on “Levy and collection of Stamp Duty and Registration Fee”, Chapter-V contains audit observations relating toTaxes on Vehicles, Goods and Passengers and Chapter-VI contains audit observations relating toForest, Other Tax and Non-Tax receipts which includes paragraphs on “Conduct of Lotteries in Punjab” and “System for collection of Arrears of Revenue”. Total revenue implication of the Report is ` 285.97 crore.