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Uttar Pradesh

Report of the Comptroller and Auditor General of India on Land Acquisition and Allotment of Properties in Greater Noida Industrial Development Authority (GNIDA), Government of Uttar Pradesh, Report No. 4 of the year 2023 (Performance Audit)

Date on which Report Tabled:
Wed 13 Aug, 2025
Date of sending the report to Government:
Wed 09 Aug, 2023
Government Type:
State
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Sector Industry and Commerce

Overview

The Government of Uttar Pradesh (GoUP) constituted Greater Noida Industrial Development Authority (GNIDA) in January 1991 with the main objective to secure the planned development of the industrial area. In July 2017, the GoUP entrusted the audit of GNIDA to the Comptroller and Auditor General of India (CAG).

The primary focus of this performance audit was to assess effectiveness and transparency of the policies and procedures adopted by GNIDA for land acquisition and allotment of properties.

The Performance Audit on ‘Land Acquisition and Allotment of Properties in Greater Noida Industrial Development Authority’ covers the period 2005-06 to 2017-18. The audit findings were updated upto April 2021. Instances relating to the period subsequent to 2020-21 have also been included, wherever necessary.

The report contains six chapters namely General, Planning, Acquisition of Land, Pricing of Properties, Allotment of Properties and Internal Control.  Chapter I describes entrustment of audit, audit objectives, audit criteria, audit scope and audit methodology. The other five chapters contain audit findings. Chapter V, ‘Allotment of Properties’ is further divided in six sub-chapters, viz., Allotment of Industrial plots, Allotment of Builders/ Group Housing plots, Allotment of Commercial Properties, Allotment of Sports City and Recreational Entertainment Park, Allotment of Institutional and IT Plots and Allotment of Farm Houses Plots.

Audit found significant lapses in allotments and lack of transparency in the procedures adopted by GNIDA in the area of planning, acquisition of land, pricing of properties and allotment of properties. The Board of GNIDA did not object to its authority being taken for granted in routine way by not taking cognizance of the schemes’ terms and conditions and change in important conditions not being submitted and/or putting up only for ex-post facto approval.

All of these translated into failure to achieve the objectives of GNIDA, distress for end-use stakeholders like home buyers who invested their life savings in schemes of GNIDA and losses to GNIDA and the Government involving thousands of crore of rupees.

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Last updated: 15 Aug 2025
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