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The Report of the Comptroller and Auditor General of India on the Revenue Sector and Public Sector Undertakings of the Government of Himachal Pradesh for the year ended 31 March 2019
The Audit Report comprises two parts:
Part ‘A’ contains overview of Revenue collection in the State and has two Chapters. Chapter 1: General and Chapter 2: Compliance Audit (Revenue Sector) comprise of compliance audit observations relating to Taxes/VAT on Sales and Trade, State Excise Duty, Stamp Duty, Taxes on Vehicles, Goods and Passengers Tax and forest Receipts. This Section contains total financial implication of ₹173.63 crore.
Part ‘B’ contains the following three chapters (Chapter 3-5) comprising of material on Public Sector Undertakings in the State: Chapter 3: Introduction: State Public Sector Undertakings (PSUs), Chapter 4: Functioning of State Power Sector Undertakings and Chapter 5: Functioning of State Public Sector Undertakings (Other than Power Sector). This Section contains 10 paragraphs with a total financial implication of ₹437.17 crore.