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The Revenue Sector Audit Group conducts the audit of both revenue and expenditure of 1046 units under the administrative jurisdiction of Revenue Department of the Government of Gujarat.  Further, this group conducts the audit of 144 units of revenue units under the control of Finance Department of the Government of Gujarat. The audit mandate for the State Revenue Receipt audit is as per the provisions of Section 16 of Comptroller and Auditor General of India ’s (DPC) Act, 1971. Details of components of State revenue, Acts involved,

Nature of tax



Value Added Tax

GVAT Act, CST Act, Entry Tax Act

Commissioner of  Commercial Tax

Motor Vehicle Tax

MVT Act 1988, Bombay Motor Vehicles Tax Act 1958 , Central Motor Vehicles Rules 1989

Commissioner of  Transport

Land Revenue

Bombay Treasury & Agricultural Land Act, Bombay Land Revenue Code 1879, Gujarat Land Revenue Rules,  1972

Pr. Secretary Rural Development

Stamp Duty

Indian Stamp Act 1899, Bombay Stamp Act 1958, Indian Registration Act 1908

Inspector General of Registration

Geology & Mining

Mines & Minerals (Regulation & Development) Act, Oil Fields (Reg. & Dev.) Act, Mineral Concession Rules 1960, Minor Mineral Rules

Commissioner of Geology and Mining

State Excise

The Medicinal and the Toilet preparations (Excise Duty) Act 1955, Bombay Prohibition Act 1949, The Bombay Drugs (Control) Act 1959

Superintendent of Prohibition and Excise


Principal Accountant General (E & R S A) Gujarat, Ahmedabad...

Web Administrator :- agauGujarat1@cag.gov.in.

Last Updated on 21-03-2016