Audit Reports


Report of 2011 – Performance Audit on “Assessment, Levy and Collection of Major and Minor Mineral Receipts”of Government of Chhattisgarh

Date on which Report Tabled:
Fri 22 Mar, 2013
Date of sending the report to Government
Government Type
Sector Taxes and Duties


Minerals are valuable natural resources. Being finite and non-renewable, their exploitation is guided by long term national goals and perspectives. Mineral exploration and development is closely linked with the development of the economy and upliftment of the local population. However, a harmony and balance is to be maintained between conservation and development as it intervenes with the environment and social structure.

Management of mineral resources is the responsibility of both the Central Government and the State Governments in terms of entry 54 of the Union list (List I) and entry 23 of the State list (List II) of the Seventh Schedule of the Constitution of India.

Receipts from mines and minerals mainly consist of royalty which is levied either on specific or ad valorem basis on the quantity of minerals removed or consumed from mines. Dead rent is levied on the area leased out for mining activity. Other receipts for the Mineral Resources Department are application fees, license fees, prospecting charges, penalties and interest for delayed/belated payments of dues etc. Rates of royalty and dead rent in respect of major minerals are prescribed by the Central Government but these are collected and utilised by the State Government, whereas rates of royalty and dead rent in respect of minor minerals are determined by the State Government and their collection and utilisation is done by the State Government.

Download Audit Report