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This Report contains significant audit findings pointed out in the compliance audit of Departments of Commercial Taxes Department, Chief Commissioner of Land Administration (CCLA) and Registration & Stamps under Revenue Department. Audit has been conducted under the Comptroller and Auditor General&rsquos (Duties, Powers and Conditions of Service) Act, 1971.
This Report contains four chapters. Chapter-I presents the details about profile of the audited entities and the summary of fiscal transactions during the year 2022-23 and also authority for audit, planning and conduct of audit, response of Departments concerned to audit findings and summary of coverage of this Report.
Chapter II contains compliance audit observations relating to Commercial Taxes Department and Chapter III relates to CCLA of Revenue Department and contains Land Revenue related observations.
Chapter IV includes observations relating to Registration & Stamps Department and also contains observations noticed during follow-up audit on the implementation of recommendations made in the Performance Audit of &lsquoRevision and Implementation of Market Value Guidelines&rsquo.
The primary purpose of this Report is to bring significant audit observations to the notice of the State Legislature. The audit observations are expected to enable the Executive to take corrective action, to frame appropriate policies as well as to issue directives that will lead to improved financial management of organisations and contribute to better governance.
The audit observations in this Report are based on the results of test check of records made available to Audit by the Government Departments concerned.