Audit Reports

Section-B Revenue Sector Chapter I General 37 Chapter 1General 1.1 Trend of Revenue Receipts 1.1.1 The tax and non-tax revenue raised by the Government of West Bengal during the year 2018-19, the State’s share of net proceeds of divisible Union...

overview (vii) oVERVIEW The Report contains three sections: Section A deals with results of audit of Departments and Entities under Economic Sector of the Government of West Bengal. This section contains significant result of the Compliance Audit of ...

Chapter II Value Added Tax and Goods and Services Tax 47 Chapter II Value Added Tax and Goods and Services Tax 2.1 Tax administration During 2018-19, for administering the relevant Value Added Tax (VAT) laws and rules framed thereunder, the...

(i) TABlE of ConTEnT Reference to Paragraph Page Preface (v) Overview (vii)-(xv) SECTIon-A EConoMIC SECT oR CHAPTER I oVERVIEW of THE EConoMIC SECT oR Introduction 1.11 About this Report 1.21 Authority for Audit 1.31 Planning and Conduct of Audit...

Appendices 143 Appendices Appendix –1 (Refer paragraph - 1.2, Page - 1) Statement of list of Autonomous Bodies Sl no. name of the Department name of the Autonomous Bodies 1. Agricultural Marketing (i) West Bengal State Agricultural Marketing Board ...

Chapter II functioning of Power Sector PSUs 105 Chapter II functioning of Power Sector PSUs Introduction 2.1 The Electricity Act 2003 repealed the erstwhile Electricity Act 1910, the Electricity (Supply) Act 1948 and the Electricity Regulatory...

vii OVERVIEW vii OVERVIEW I. General This Report contains 26 paragraphs including one Performance Audit and two detailed compliance audits relating to under-assessment/ non-realisation/ loss of revenue etc., of ` 748.13 crore. The...

Chapter VI 101 Chapter VI Other tax reCeIptS 6.1 t ax administration This Chapter relates to receipts from Excise Duty, Profession Tax and Amusement Tax. The tax administration for these is governed by Acts and Rules framed separately for each tax...

Chapter II 11 Chapter II ValUe aDDeD tax anD GOODS anD Ser VICeS tax 2.1 t ax administration During 2017-18, for administering the relevant Value Added Tax (VAT) laws and rules framed thereunder the following tax administration was in plac\ e: Chart ...

Chapter I 1 Chapter I General 1.1 t rend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Government of West Bengal during the year 2017-18, the State’s share of net proceeds of divisible Union taxes and duties assigned to the...

Chapter VII : Mines and Minerals 125 appenDICeS 125 appendix-I (ref: para-1.8) action taken on recommendations Year of report name of the pa no. of recommen- dations Details of recommendations Status 2012-13 Efficiency of the administra - tion of...

i TABLE OF CONTENTS Reference to Paragraph Page PREFACE v OVERVIEW vii CHAPTER I GENERAL Trend of revenue receipts 1.11 Analysis of arrears of revenue 1.23 Arrears in assessments 1.33 Evasion of tax detected by the department 1.44 Pendency of refund ...

Chapter IV : Stamp Duty and Registration Fees 73 Chapter V 73 Chapter V MOtOr VehICleS t ax 5.1 t ax administration The receipts from the Transport Department are regulated under the provisions of the Central and the State Motor Vehicle Acts and...

155 Chapter 3: Individual Observations of Compliance Audit AGRICULTURE DEPARTMENT 3.1 Functioning of Automatic Weather Stations For establishment of Automatic Weather Stations (AWSs) to generate real time weather related information for farming...