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Compliance Performance
Bihar

Report No. 3 of 2014 - Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended March 2014 - Government of Bihar

Date on which Report Tabled:
Wed 24 Dec, 2014
Date of sending the report to Government
Government Type
State
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Sector Taxes and Duties

Overview

This Report contains 44 paragraphs including one performance audit relating to non/short levy of tax, interest etc. involving Rs. 1,403.80 crore. Some of the major findings are mentioned below:                        

Total receipts of the Government of Bihar for the year 2013-14 were Rs. 68,918.65 crore. The revenue raised by the State Government amounted to Rs. 21,505.51 crore comprising tax revenue of Rs. 19,960.68 crore and non-tax revenue of Rs. 1,544.83 crore. The receipts from the Government of India were Rs. 47,413.14 crore (States' share of divisible Union taxes: Rs. 34,829.11 crore and grants-in-aid: Rs. 12,584.03 crore). Thus, the State Government's own contribution was only 31 per cent of total revenue.

The number of inspection reports (IRs) and paragraphs issued up to December 2013 but not settled by June 2014 stood at 4,806 and 27,764 respectively involving Rs. 17,825.55 crore. We are yet to receive even first replies for 1,773 IRs though these were required to be furnished within one month from the date of issue.

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 2013-14 and observed underassessment/short levy/loss of revenue of Rs. 2,310.97 crore in 3,357 cases. During the period April 2013 to August 2014, the concerned departments accepted underassessment and other deficiencies of Rs.785.06 crore which were pointed out in audit during 2013-14.

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