Report No. 6 of 2025, Government of Madhya Pradesh, Report of the Comptroller and Auditor General of India on Economic & revenue sectors for the year ended 31 March 2023 (Compliance Audit- Civil).

What did the audit examine?

This audit examined the compliance of the Narmada Valley Development Department, Mineral Resources Department, Water Resources Department, Commercial Tax Department (Registration and Stamps and VAT), and Energy Department in Madhya Pradesh for the year ended 31 March 2023.

Who / what it concerns

Government of Madhya Pradesh

What the auditor found

• Irregular payment of ₹ 7.30 crore towards price adjustment after completion of work
• Undue benefit of ₹ 59.04 crore to contractors
• Short levy of tax due to incorrect turnover determination (₹ 91.63 lakh)
• Non/short levy of tax under Central Sales Tax Act (₹ 53.41 lakh)
• Short levy of Entry Tax (₹ 34.95 lakh)
• Short levy of tax due to incorrect rate (₹ 30.97 lakh)
• Allowance of inadmissible Input Tax Rebate (₹ 26.43 lakh)
• Short levy of Registration Fee and Stamp Duty (₹ 8.73 crore)
• Short realisation of Stamp Duty, Registration fee and Panchayat Fee (₹ 1.23 crore)
• Excess payment due to incorrect base index (₹ 16.40 crore)

Points worth noting

• Excess payment of ₹ 85.76 crore due to incorrect price adjustment
• Undue benefit of ₹ 1,074.33 crore to contractors due to lesser steel usage
• Non-realisation of ₹ 3.76 crore from excavated hard rock
• Non-levy of electricity duty of ₹ 12.09 crore
• Non-levy of electricity duty of ₹ 1.02 crore