The report states that the government lost Rs 70.94 crore due to non-realisation and short-realisation of revenue. The CAG has also found 13 cases of underassessment amounting to Rs 41.60 crore and incidents of `forest offences' that cost the government Rs 67.37 crore in 1996-97.

The report has noted that 56 offences involving a loss of Rs 43.89 lakh were not recorded in the register. Under the provisions of the Indian Forest Act, 1927, it is essential that reports on unidentified offenders are filed in a prescribed form and recorded in a register.

"In course of scrutiny of offence files maintained in different ranges, it was noticed that in 56 cases of nine divisions, offences like mass looting of trees and damage done to plantationsby unknown offenders during 1991-96, no offence report had been drawn and recorded in offence registers," the CAG report states.

It has also noted that the state government lost around Rs 20.28 crore of income due to non-eviction of encroachers on forest land. The report has also stated a judgement of the Kerala high court in 1982, which proclaimed encroachers as offenders.

"The Principal Chief Conservator of Forests, West Bengal in his circular issued in September 1990 observed that eviction of enncroachment should be given top priority and impressed upon the district forest officers to take appropriate action in evicting the encroachers. But it was noticed that no remarkable eviction could be made. As a result of non-eviction of encroachers, government has suffered a loss of revenue in the shape of forestry income which might have accrued to government by raising plantations in the encroached area. The estimated loss of revenue worked out to Rs 2,028 lakhs," the report stated.

In another case ofencroachment, the CAG report states that 700 acres of land within the Buxa Tiger Reserve forest area under the Rajabhatkhawa Range have been encroached upon and converted into an orchard. The authorised officials have so far failed to assess government losses due to this conversion.

"...the encroachers had enjoyed a sizeable revenue by illegal cultivation of orange amounting to Rs 34 crore (approx) calculated up to the year 1996 on the basis of facts and figures ascertained from Buxa Duar Range Officer. Though called for, the division could not furnish the figures of loss of forestry income due to illicit felling of plantation and diversion of forest land for non-forestry purpose," the CAG report said.

A delay in the disposal of timber, poles and firewood, seized by the forest officials from the five divisions of Jalpaiguri, Darjeeling, Buxa Tiger Reserve, Midanpore (West) and Sundarban Tiger Reserve, has resulted in a revenue loss of Rs 6.53 crore, the report mentions.

In a similar incident, a delay inthe disposal of confiscated vehicles like cycles, rickshaws and vans has resulted in a blockage of Rs 22 lakh and a loss of revenue to the extent of Rs 10.35 lakh, the report states.