This Report on Revenue Sector for the year ended March 2016 has been prepared for submission to the Governor of West Bengal under Article 151 of the Constitution of India.
The Report contains significant results of the performance audit and compliance audit of the revenue earning Departments of the Government of West Bengal including Finance Department, Excise Department, Land and Land Reforms Department and Transport Department.
The Report starts with an introductory Chapter 1 outlining the trend of revenue receipts, analysis of arrears of revenue, arrears in assessments, pendency of refund cases, response of the Government/Departments towards audit and action taken on the recommendations accepted by the Departments/ Government.
The remaining seven chapters of the Report contain 25 paragraphs besides two Performance Audits on “Assessment, Levy and Collection of Excise Revenue” and “West Bengal State Lotteries”, and two theme based compliance audits on “Receipts under the State Transport Authority” and “Administration of recovery of assessed dues by the TROs under the Directorate of Commercial Taxes” involving financial effect of ` 812.61 crore. A follow-up audit on Performance Audit on “Computerisation in Motor Vehicles Department” which featured in the Audit Report for the year 2010-11 has also been included in this Report.
The instances mentioned in this Report are those which were observed in the course of test audit for the period 2015-16, 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 2015-16 have also been included, wherever necessary.
Audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India.