This Report comprises of one performance Audit on ‘Systems of Assessments under VAT’, one follow-up Audit on Levy and Collection of Electricity Duty and Fee, and three paragraphs relating to non-levy of penalty and short levy of tax due to suppression of stocks, concealment of purchases etc; involving revenue implication of Rs. 93.66 crore. The total revenue receipts of the State Government for the year 2014-15 were
Rs. 28938.59 crore as compared to Rs. 27127.98 crore during the year 2013-14 i.e. an increase of Rs. 1810.61 crore. Out of this, 29 per cent of the total receipt was raised through tax revenue
(Rs. 6333.95 crore) and non-tax revenue (Rs. 1978.05 crore) and the balance 71 per cent was received from the Government of India as State’s share of divisible Union taxes and duties (Rs. 4477.23 crore) and Grants-in-aid (Rs. 16149.36 crore).