This Report contains 26 paragraphs besides the results of audit of ‘Implementation of transitional provisions of Goods and Services Tax Act in Bihar’ and ‘Computerisation in Registration Department’. Chapter-1 contains information relating to trend of revenue and its components and it also presents overall results of audit, Chapter-2 contains paragraphs relating to Commercial Taxes, Chapter-3 contains paragraphs relating to Revenue and Land Reforms Department, Chapter-4 contains paragraphs of Taxes on Vehicles, Chapter-5 contains paragraphs relating to Stamps and Registration fee and chapter-6 contains paragraphs relating to mining receipts.
The instances mentioned in this Report are those, which came to notice in the course of test audit for the period 2017-18 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 2017-18 have also been included, wherever necessary.
Arrears of revenue as on 31 March 2018 on taxes on sales, trade etc., taxes on goods and passengers, taxes and duties on electricity, taxes on vehicles, other taxes and duties on commodities and services, land revenue, state excise and non-ferrous mining and metallurgical industries amounted to Rs. 4,979.85 crore of which Rs. 670.97 crore was outstanding for more than five years.
The financial effect of the paragraphs and audit in the Report was Rs. 1,648.80 crore. The Government/Departments accepted audit observations of Rs. 1,166.89 crore, out of which Rs. 32.74 crore had been recovered.