Audit Reports
Bihar
Report No. 3 of 2010 - Report of the Comptroller and Auditor General of India (Revenue Receipts) for the year ended 31 March 2010, Government of Bihar
Overview
This Report contains 26 paragraphs including two reviews relating to non/short levy of tax, interest etc. involving Rs. 977.82 crore. Some of the major findings are mentioned below:
Total receipts of the Government of Bihar for the year 2009-10 were Rs. 35,526.83 crore. The revenue raised by the State Government amounted to Rs. 9,760.09 crore comprising tax revenue of Rs. 8,089.67 crore and non-tax revenue of Rs. 1,670.42 crore. The receipts from the Government of India were Rs. 25,766.74 crore (States' share of divisible Union taxes: Rs.18,202.58 crore and grants-in-aid: Rs. 7,564.16 crore). Thus, the State Government's own contribution to tax revenue was only 27 per cent of total revenue.
The number of inspection reports and paragraphs issued up to December 2010 but not settled by June 2010 stood at 4,150 and 21,968 respectively involving Rs.7,876.02 crore. We are yet to receive even first replies for 1,577 IRs though these were required to be furnished within one month of their receipt.
We conducted test check of the records of commercial taxes, State excise,taxes on vehicles, land revenue, non-ferrous mining and metallurgical industries and other departmental offices during the year 2009-10 and observed underassessment /short lcvy/loss of revenue of Rs. 2,399.68 crore in 2,092 cases. During the year 2009-10, the concerned Departments accepted underassessments and other deficiencies of Rs. 1,784.41 crore involved in 1,892 cases.
Download Audit Report
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Report of 2010 Revenue - Full Report (18.72 MB) Download
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Preface (0.12 MB) Download
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Overview (0.53 MB) Download
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Chapter 1 – General (1.96 MB) Download
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Chapter 2 - Taxes on Sales, Trade etc. (3.93 MB) Download
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Chapter 3 - State Excise (4.70 MB) Download
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Chapter 4 - Taxes on Motor Vehicles (1.53 MB) Download
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Chapter 5 - Other Tax receipts (3.79 MB) Download
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Chapter 6 - Non Tax Receipts (2.37 MB) Download
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Annexures (0.61 MB) Download