Audit Reports
West Bengal
Report No 1 of 2015 West Bengal Revenue Sector
Overview
The Report contains significant results of the performance audit and compliance audit of the Departments of the Government of West Bengal under the Economic and Revenue Services, including Finance Department, Excise Department, Land and Land Reforms Department and Transport Department.
This Report contains 37 paragraphs including two Performance Audits relating to under-assessment/ non-realisation/ loss of revenue etc. involving Rs. 632.75 crore. The total receipts of the Government for the year 2013-14 increased to Rs. 72,881.79 crore from Rs. 68,295.75 crore in the previous year. Fifty two per cent of the total revenue collected in 2013-14 was raised by the Government through tax revenue (Rs. 35,830.56 crore) and non-tax revenue (Rs. 2,022.72 crore). The balance 48 per cent was received from the Government of India as the State’s share of net proceeds of divisible Union taxes (Rs. 23,175.02 crore) and Grants-in-aid (Rs. 11,853.49 crore).
The audit objectives were to ascertain whether Acts/Rules and departmental instructions to safeguard the revenue of the State were adequate; existing provisions on assessment and collection procedures were being followed by the department; tax administration was efficient and effective in ensuring compliance with the applicable legislation; and effective internal controls, where in place.
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Index West Bengal Revenue Sector Report 1 of 2015 (0.18 MB) Download
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Overview West Bengal Revenue Sector Report 1 of 2015 (0.34 MB) Download
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Preface West Bengal Revenue Sector Report 1 of 2015 (0.06 MB) Download
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Chapter 1 General West Bengal Revenue Sector Report 1 of 2015 (0.62 MB) Download
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Chapter 2 Value Added Tax West Bengal Revenue Sector Report 1 of 2015 (1.46 MB) Download
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Chapter 3 Land Revenue West Bengal Revenue Sector Report 1 of 2015 (0.31 MB) Download
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Chapter 4 Motor Vehicles Tax West Bengal Revenue Sector Report 1 of 2015 (0.77 MB) Download
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Chapter 5 Stamp Duty and Registration Fees West Bengal Revenue Sector Report 1 of 2015 (0.46 MB) Download
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Chapter 6 Other Tax Receipts West Bengal Revenue Sector Report 1 of 2015 (2.22 MB) Download
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Chapter 7 Mines and Minerals West Bengal Revenue Sector Report 1 of 2015 (0.31 MB) Download
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Glossary West Bengal Revenue Sector Report 1 of 2015 (0.12 MB) Download
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Appendices West Bengal Revenue Sector Report 1 of 2015 (0.08 MB) Download