Audit Reports

Compliance Performance
West Bengal

Report No.3 of 2018 - Revenue Sector, Government of West Bengal

Date on which Report Tabled:
Thu 11 Jul, 2019
Date of sending the report to Government
Tue 29 May, 2018
Government Type
Sector Taxes and Duties


This Report on Revenue Sector for the year ended March 2017 has been prepared for submission to the Governor of West Bengal under Article 151 of the Constitution of India.

The Report contains significant results of the performance audit and compliance audit of the Departments of the Government of West Bengal under the Revenue Services, including Finance Department, Excise Department, Land and Land Reforms Department and Transport Department.

The Report starts with an introductory Chapter I outlining the trend of revenue receipts, analysis of arrears of revenue, arrears in assessments, evasion of the tax detected by the Department, pendency of refund cases, response of the Government/Departments towards audit and action taken on the recommendations accepted by the Government/Departments.

This remaining six Chapters of the Report contain 29 paragraphs besides one Performance Audit on “Land Revenue Receipts in West Bengal”, two detailed compliance audits on “Outsourcing in Transport Department” and “Assessment and Collection of Electricity Duty” involving financial effect of Rs 594 crore.

The instances mentioned in this Report are those, which came to notice in the course of test audit for the period 2016-17 as well as those which came to notice in earlier years, but could not be reported in the previous Audit Reports; instances relating to the period subsequent to 2016-17 have also been included, wherever necessary.

Audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India.

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