This Report contains 22 paragraphs including one Performance Audit and three Audits involving ` 4,712.16 crore. The Government/departments have accepted audit observations involving ` 2,506.49 crore out of which ` 3.74 crore was recovered. Performance Audit on “Levy and collection of Excise Duty” revealed system deficiencies in assessment and collection,no norm/lower norms of production of alcohol and beer from grains,molasses,millets,rice etc.,deficient policy for supply of country liquor encouraged/led to cartelisation resulting in undue benefit to distillers,loss of excise duty in respect of bottling units establishment within distillery premises,Penalty not imposed on delayed execution of excise verification certificates and not establishing V-SAT connectivity in country liquor warehouses and lacunae in internal control mechanism. Audit on “Assessment of taxes on works contracts and builders under MPVAT Act” revealed system deficiencies such as no definition of work contract and procedure to determine taxable turnover,non-monitoring of TDS certificate and related returns,non-registration of builders and contractors,short levy of tax in execution of works contracts,deductions allowed to main contractors without confirmation of tax payment by sub-contractors,deficiencies in administration of composition of tax,short levy of tax on builders,etc. Further,compliance audit of the Commercial tax department revealed that entry tax not levied/short levied,incorrect determination of turnover,irregularities in allowance of ITR,application of incorrect rate of tax,irregular grant of deduction,etc.,the financial implication of which amounted to ` 33.24 crore. Audit on “Sand mining and environmental consequences” revealed in deficiencies in e-auction process,absence of provision to collect funds for DMF and did not prescribe any mechanism to monitor compliance of conditions laid down by SEIAA,inadequate check posts to prevent illegal mining and lacunae in internal control mechanism. Compliance audit of the Mining department also revealed that contribution to the NMET fund not paid/short paid,rural infrastructure and road development tax,royalty and contract money,dead rent,etc.,on mining/quarry/trade quarry leases was short realised/not realised resulting in loss of revenue of ` 164.85 crore. Audit on “Assessment and collection of Water Tax” revealed non-formation of irrigation panchayat,non-recovery of minimum water tax,penal water tax and outstanding water tax from industries,local bodies and cultivators,deficiencies in internal control mechanism. A compliance audit on the Department of Registration and Stamps brought out certain irregularities such as,cases referred by Sub registrar for determination of market value of properties had not been finalised by the District Registrars and in 180 instruments,the SRs did not refer them to the DRs though the market value of the property was higher as per guidelines. Compliance audit of the Revenue Department disclosed that premium,ground rent,interest and penalty on Nazul permanent lease was not recovered resulted in short realisation of revenue of ` 5.53 crore. Motor vehicle tax and penalty in respect of goods vehicles,public service vehicles kept as reserve,Earthmovers/harvesters,maxicabs/taxicabs and stage carriage,all india tourist permit vehicles,ambulance and public service vehicles was neither paid by the vehicle owners nor demanded by the TAs amounting to ` 20.28 crore and penalty of ` 11.65 crore.