Report No 3 of 2015 - Revenue Sector Government of Punjab

Date on which Report Tabled:
Mon 14 Mar, 2016
Date of sending the report to Government
Government Type
Sector Taxes and Duties


This Report of the Comptroller and Auditor General of India for the year ended 31 March 2015 has been prepared for submission to the Governor of Punjab under article 151 of the Constitution of India. The Report contains significant findings of audit of Receipts and Expenditure of major Revenue earning Departments under Revenue Sector conducted under the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. The instances mentioned in this Report are those, which came to notice in the course of test audit done during the period 2014-15 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 2014-15 have also been included, wherever necessary.

This report contains one performance audit on ‘System of assessment under VAT’ and 26 paragraphs relating to non/short levy of output taxes/central sales tax, refunds in VAT, short deposit of license fee, non/short levy of stamp duty and registration fee, non-levy of social infrastructure cess, evasion of stamp duty and registration fee on mortgage deeds, non/short levy of motor vehicle tax, short realisation of marriage registration fee, non-realisation of interest on royalty of trees, non-deduction of service charges etc. involving Rs.339.99 crore.

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