Para 7.3.20 — MSO (Audit)
Original Rule Text
7.3.20 Relevant statistical information and reviews on the functioning of the revenue collecting departments in general are presented in Chapter I. A preliminary paragraph reviewing briefly the total revenue receipts of the Government during the year to which the Report pertains as compared to the receipts in the preceding one or two years is included in this chapter to indicate the trend of the revenue receipts.
What This Means
Chapter I of the Revenue Receipts Audit Report presents statistical information and reviews of how revenue-collecting departments function. It includes a preliminary paragraph comparing total revenue receipts of the current year with the preceding one or two years to show revenue trends, providing context before the detailed findings in later chapters.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Chapter I presents an overview of revenue-collecting departments' functioning
- 2Includes relevant statistical information for context
- 3Contains a trend comparison of revenue receipts across years
- 4Sets the stage for detailed findings in subsequent chapters
Practical Example
Chapter I of a State's Revenue Receipts Audit Report shows that total revenue receipts grew from Rs 1.2 lakh crore in 2024-25 to Rs 1.35 lakh crore in 2025-26, a 12.5% increase. However, GST collections grew only 6% against a budgeted 15%, while stamp duty collections surged 25% due to a property market boom. This context helps readers understand the findings in later chapters about GST assessment arrears.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why compare with preceding years' receipts?▼
What kind of statistical data is typically included?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.