Overview of the Wing
The Revenue Sector is headed by a Group Officer and conducts audit of revenue receipts of the State Government which are to be audited by the Comptroller and Auditor General of India under Section 16 as well as expenditure of these major revenue earning departments under the provisions of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971. Accordingly, all tax and non-tax receipts of State Government such as Entertainment Tax, Excise Duty, Forestry & Wild Life, Lotteries, Land Revenue, Motor Vehicle Tax, Stamp Duty & Registration Fee and Value Added Tax on sales, Trade etc. are audited. With the implementation of GST w.e.f. 01.07.2017, the audit of Luxury & Entertainment Tax along with the VAT on sales, Trade etc. The results of the audit are reflected in Report of the Comptroller and Auditor General of India on Revenue Sector for the State of Punjab which is laid on the floor of the State Legislature.
Duties & Functions
Audit of the State receipt and expenditure of major revenue earning departments under Revenue Sector such as:
- Excise and Taxation Department for Value Added Tax & Central Sales Tax (0040 and 2040), Entertainment tax & Luxury tax (0045 and 2045), and State Excise Duty (0039 and 2039).
- Department of Revenue, Rehabilitation and Disaster Management for Land Revenue (0029 and 2029) and Stamp Duty & Registration Fee (0030).
- Department of Forest & Wildlife Preservation (0406 & 2406)
- Department of Finance for State Lotteries (0075 and 2075)
- Department of Transport (0041, 2041 & 2013-Expenditure on Minister's Cars)
In addition to above, this sector prepares Report of the Comptroller and Auditor General of India on Revenue Sector for the State of Punjab and assists the Public Accounts Committee of Vidhan Sabha in examination of these Reports.