Audit Reports

Compliance Performance

Report 3 of 2014 - Report of the comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2014 - Government of Chhattisgarh

Date on which Report Tabled:
Thu 26 Mar, 2015
Date of sending the report to Government
Government Type
Sector Taxes and Duties


This Report contains 19 paragraphs including one Performance Audit and one Long Draft Paragraph involving Rs. 288.99 crore relating to underassessment, non/short levy of revenue etc. under 'Part-A' out of which Rs. 257.76 crore was irrecoverable being avoidable notional loss to the Government and six paragraphs including one Performance Audit involving Rs. 123.42 crore relating to incorrect application of rates, non-raising of demands, irregular/ avoidable expenditure etc. under 'Part-B'. Some of the major findings are mentioned below:

Total receipts of the Government of Chhattisgarh for the year 2013-14 were Rs. 32,050.26 crore. The revenue raised by the State Government amounted to Rs. 19,443.88 crore comprising tax revenue of Rs. 14,342.71 crore and non-tax revenue of Rs. 5,101.17 crore. The receipts from Government of India were Rs. 12,606.38 crore (States' share of divisible Union taxes: Rs. 7,880.22 crore and Grants-in-aid: Rs. 4,726.16 crore). Thus, the State Government's own contribution was 61 per cent of the total revenue.

At the end of June 2014, 10,419 audit observations involving Rs. 6,090.69 crore relating to 2,645 Inspection Reports issued upto June 2014 remained outstanding.

Test check of the records of 122 units of Commercial Tax, State Excise, Stamp Duty and Registration, Land Revenue, Mineral Resources, Transport, Forest and other Departmental offices conducted during the year 2013-14 showed under assessment/ short levy/ loss of revenue aggregating Rs. 1,459.36 crore in 1,26,405 cases. During the course of the year, the Departments concerned accepted under assessment and other deficiencies of Rs. 92.46 crore involved in 1,20,517 cases which were pointed out in audit during 2013-14. Out of this, the Departments recovered Rs. 5.98 lakh during 2013-14.

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