Audit Reports
West Bengal
Report of 2011 - Financial Audit on Revenue of Government of West Bengal
Overview
This Report contains 38 paragraphs including four performance audits relating to underassessment/non-realisation/loss of revenue etc. involving RS 558.70 crore. Some of the major findings are mentioned in the following paragraphs: The total receipts of the Government for the year 2010-11 increased to RS 47,264.20 crore against RS 36,921.65 crore in the previous year. Of this, 50 per cent was raised by the Government through tax revenue 21,128.74 crore) and non-tax revenue (RS 2,380.49 crore). The balance 50 per cent was received from the Government of India as the State's share of net proceeds of divisible Union taxes (RS 15,954.95 crore) and grants-in-aid (RS 7,800.02 crore).
As on 30 June 2011, 1,007 inspection reports issued upto December, 2010 containing 3,039 audit observations involving RS 4,280.62 crore were outstanding for want of response or final action by the concerned departments. Test check of the records of sales tax, land revenue, state excise, stamp duty and registration fees, profession tax, electricity duty, amusement tax, other tax and non-tax receipts conducted during the year 2010-11 indicated under-assessment/short levy/loss of revenue amounting to Rs.1,734.96 crore in 1,072 audit observations. During the course of the year, the departments accepted underassessment of RS 330.69 crore in 332 audit observations pointed out in 2010-11 and recovered Rs.3.29 crore at the instance of audit.
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Report of 2011 - Full Report (39.80 MB) Download
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Index (0.47 MB) Download
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Preface (0.15 MB) Download
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Overview (0.91 MB) Download
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Chapter 1 – General (2.29 MB) Download
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Chapter 2 - Sales Tax / Value Added Tax (11.18 MB) Download
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Chapter 3 - Land Revenue (2.55 MB) Download
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Chapter 4 - State Excise (5.48 MB) Download
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Chapter 5 - Motor Vehicle Tax (6.18 MB) Download
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Chapter 6 - Electricity Duty (1.26 MB) Download
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Chapter 7 - Other Tax Receipts (1.51 MB) Download
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Chapter 8 – Mines and Minerals (1.77 MB) Download
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Chapter 9 - Other Non Tax Receipts (5.78 MB) Download
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Appendices (0.37 MB) Download