Comptroller and Auditor General (CAG) has revealed under-assessment or loss of revenue of Rs 2,399.68 crore in various commercial departments in Bihar during 2009-10.
The CAG report said suppression of import/purchase of scheduled goods of Rs 238.39 crore by five dealers registered in five commercial taxes circles resulted in short levy of entry tax to Rs 56.58 crore including taxable penalty and interest.
A review of levy and collection of state excise revenue indicated that due to non-delayed settlement of excise shops coupled with non-operation of shops by the department or through BSBCL, the government sustained a loss of Rs 134.29 crore in the form of licence fee.
Due to the absence of periodic review of shop-wise lifting of liquor against allotted minimum guarantee quantity, short lifting of liquor by the licensees remained unnoticed leading to a loss of government revenue of Rs 94.61 crore, it said.
Bihar government's own contribution to the tax revenue was only 27 percent of the total revenue during the period 2009-10, CAG report said.
It said total receipts of the state government for 2009-10 were Rs.35,526.83 crore, while the revenue raised by it was Rs 9,760.09 crore comprising tax revenue of Rs 8,089.67 crore and non tax revenue of Rs 1,670.42 crore.
Receipts from the government of India were Rs 25,766.74 crore. The state's share of divisible union taxes was Rs.18,202.58 crore and grants-in-aid Rs 7,564.16 crore.
Thus, the state government's own contribution to tax revenue was only 27 percent of the total revenue, it noted.
Due to delayed institution of certificate proceedings for recovery of arrears, there was loss of revenue of Rs 3.14 crore in the shape of interest, the CAG said.
The internal audit was weak as evidenced by low quantum of departmental inspection, non-maintenance of registers and lack of internal audit, the CAG said.
In 26 district transport offices there was tax dues of Rs 19.52 crore (including penalty) pertaining to 751 transport vehicles owners nor action was taken towards realisation of dues by the concerned DTOs.
In three district transport offices, certificates of fitness issued to 14 transport vehicles without ensuring up-to-date payment of tax resulted in non-realisation of Rs 54.76 lakh including penalty.
Besides, plying of these vehicles without proper inspection was fraught with risk of causing damage to public life and property, it said.
In four district transport offices, 7,498 professional driving licences were granted to ineligible persons which resulted in loss of Rs 15.75 lakh revenue and also involved road safety concerns.
A review on levy and collection of stamp duty and registration fee, the lack of coordination between the registration department and other public offices resulted in non-levy of stamp duty and registration fee of Rs 1.42 crore in test checked districts during 2004-05 to 2008-09, the report said.
Due to pendency in the disposal of referred cases and non-pursuance of the execution of deeds, the deficit stamp duty from finalised, referred and impounded cases could not be realised, leading to consequential blocking of government revenue of Rs 8.57 crore, it added.