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The Audit Report comprises six chapters incorporating one performance audit and 22 paragraphs. Chapter-I contains overview of Revenue collection in the State, Chapter-II contains audit observations relating to Taxes on Sales and Trade 2, Chapter-III contains Performance Audit on “Levy and collection of Excise Duty”, Chapter-IV containsaudit observations relating to stamp duty and registration fee, Chapter-V contains audit observations relating to Motor Vehicle Taxes, and Chapter-VI contains audit observations relating to Other Tax and Non-Tax receipts which includes paragraphs on “Levy and collection of Entertainments Tax/Duty and Tax on Luxuries”. Total revenue implication of the Report is Rs 336.04 crore.