Compliance Performance
Bihar

Report No. 5 of 2013 - Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended March 2013 - Government of Bihar

Date on which Report Tabled:
Fri 21 Feb, 2014
Date of sending the report to Government:
Government Type:
State
Sector Taxes and Duties

Overview

This Report contains 41 paragraphs including one review relating to non/short levy of tax, interest etc involving Rs. 269.74 crore. Some of the major findings arc mentioned below:

Total receipts of the Government of Bihar for the year 2012-13 were Rs. 59,566.66 crore. The revenue raised by the State Government amounted to Rs. 17,388.35 crore comprising tax revenue of Rs.16,253.08 crore and non-tax revenue of Rs. 1,135.27 crore. The receipts from the Government of India were Rs. 42,178.31 crore (States' share of divisible Union taxes: Rs. 31,900.39 crore and grants in aid: Rs. 10,277.92 crore). Thus, the State Government's own contribution to tax revenue was only 29 per cent of total revenue.

The number of inspection reports (IRs) and paragraphs issued up to December 2012 but not settled by June 2013 stood at 4,165 and 23,327 respectively involving Rs. 10,847.46 crore. We are yet to receive even first replies for 1,598 IRs though these were required to be furnished within four weeks of their receipt.

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 2012-13 and observed underassessment/short levy of revenue of Rs. 1,066.92 crore in 2,673 cases. During the year 2012-13, the concerned departments accepted underassessment and other deficiencies off 50.20 crore involved in 288 cases.

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