Audit Reports

Section 6 (2) of the PET Act read with Rule 13 (2) of Punjab Entertainment Tax Rules 1956 (PET Rules) provides that the State Government may by general or special orders exempt any show or class of shows or any proprietor or class of proprietors from the operation of any or a ll of the......

(v) PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 201 7 has been prepared for submission t o the Governor of Punjab under Article 151 of the Constitution......

Compliance Deficien cies 3.3 .10 Non recovery of excise dues The Comptroller and Auditor General of India during its earlier performance audit on ‘Working of the State Excise Department” which was conducted in 2010 -11 noticed instances 6 of short recovery of licence fee fr om vend licensees......

Commissioner ET Entertainment Tax ED Entertainment Duty GOI GTO Government of India Gross Turnover ICC Information Collection C entre IGR Inspector General of Registration IMFL Indian Made Foreign Liquor IR Act Indian Registration Act, 1908 IRs Inspection Reports IS Act Indian Stamp Act, 1899......

(i) TABLE OF CONTENTS Description Reference to Paragraphs Page Preface -- v Overview -- vii - xi Chapter -I General Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 4 Arrears in assessment 1.3 5 Evasion of tax detected by the Department......

1. Chapter -I General The total receipts of the State Government for the year 201 6-17 were ` 47,98 5.42 crore. The Gove rnment raised ` 33 ,609 .86 crore, comprising tax revenue of ` 27,746 .66 crore and non -tax revenue of ` 5,86 3.20 crore. The State Government received ` 9,599 .73 crore as......

Section 92 (3) of PVAT Act adopted the provisions of the Punjab General Sales Tax (Deferment and Exemption) Rules 1991 (D&E Rules) . Rule 2(xii) of the D&E Rules defines the exemption certificate as a certificate granted for availing exemption from payment of sale tax or pur chase tax or both......

CHAPTER -IV Stamp Duty 4.1 Tax administration The State Govern ment exerci ses co ntrol over the registration of instru ments through the Inspector General of Registration, who is assisted by the Deputy Com missioners (Collectors), Tehsildars and Naib -Tehsildars acting as Registrars, Sub......

objec tives of (i) imparting education in different branches of veterinary, animal and fishery sciences, (ii) advancement Audit Report –Socia l, General and Economic Sectors (Non -PSUs) for the year ended 31 March 2017 8 of learning and research in veterinary, animal and fishery sciences and......

Appendix 1.1 (Referred to in paragraph 1.9, page 4) Details of performance audits/paragraphs of the Reports of the Comptroll er and Auditor General of India for which departmental replies were not received up to 31 October 2017 Sr. No. Name of the Department 2012-13 2013-14 2014-15......

Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Revenue expenditure General Services 18818.97 18572.15 20093.58 20192.19 22781.77 23043.09 24324.90 24713.44 28964.59 28487.93 Social Services 13672.14 11189.97......

There was significant shortfall in meetings of Board of Management. (Paragraphs 2.1.9.1 to 2.1.9.3 ) Audit Report –Social, General and Economic Sectors (Non -PSUs) for the year ended 31 March 201 7 x 2. Management of Cancer Control Programme in Punjab The Cancer Control Programme in the......

significant results of the performance audit a nd compliance audit of the departments/autonomous bodies of Governmen t of Punjab under the Social, General and Economic Sectors (Non-Public Sector Undertakings). The instances mentioned in this Report are those, which came t o notice in the course......

1

the KS Act, 1957, the State Government shall, by notification, constitute a Central Valuation Committee (CVC) under the Chairmanship of the Inspector General of Registration and Commissioner for Stamps, for estimation, publication and revision of market value guidelines of Audit Report (Revenue......

Audit had pointed out in the Comptroller and Auditor General’s Audit Report7 for the year 2004-2005 the need for revision of norms. A four members Technical Committee had been constituted by the Government on 22 December 2005 for revision of norms. This Committee, in its report dated 5 October......

Reply in respect of remaining cases is awaited (November 2017). (Bijit Kumar Mukherjee) Bengaluru Accountant General The (Economic and Revenue Sector Audit) Karnataka Countersigned New Delhi (Rajiv Mehrishi) The Comptroller and Auditor General of India......

i TABLE OF CONTENTS Paragraph Page Preface v Overview vii CHAPTER -I : General Trend of Revenue Receipts 1.1 1 Analysis of arrears of revenue 1.2 2 Evasion of tax detected by the Department s 1.3 3 Pendency of refund......

Audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of......

amount ed to ` 311.58 crore. Some of the major findings are mentioned below: I General Total revenue receipts of the State Government for the year 2016 -17 amounted to ` 1,33,213.79 crore against ` 1,18,817.31 crore for the previous year. 67 per cent of this was raised by the State through tax......

 The General Terms and Conditions of Tariff Order permitted seasonal industries to reduce contract demand during off - season. The Company, which was a seasonal consumer of electricity, i.e. consuming e lectricity only during the rainy season (from June to September) when water was pumped to......

(including companies deemed to be government companies as per the provisions of the Companies Act) are audited by the Comptroller and Auditor General of India (CAG) under the provisions of Section 619 of the Companie s Act , 1956 , and Sections 139 and 143 of the Companies Act , 2013. The......

Audit was conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. Audi t Criteria 2.1.6 . The following sources of audit criteria were adopted for assessing the achievement of audit objectives:  Guidelines/Norms/Orders of Central Electricity......

 As per General conditions of contract (Clause 6), the contractor was also advised to visit the site, before making his offer. Modernisation of Hemavathy Left Bank Canal : Incorrect classification of strata, incorrect length of the perimeter in the embankment reaches and insufficient provision......

As per the bye-laws of the society, the composition of shareholders comprises general members, other co-operative societies of the area and Government. General members must be cotton producing farmers or other farmers from the working area of CSM and must possess one fifth hectare of land.......

Th is Report relates to audit of the Economic Sector of the Government dep artments conducted under the provisions of the Comptroller and Auditor General’s ( Duties , Powers and Conditions of Service) Act, 1971 and Regulations on Audit and Accounts , 2007 issued there under by the......

About this report 1.1 1 Audited e ntity profile 1.2 1 Authority for audit 1.3 2 Organisational structure of the offices of the Principal Accountant General (Audit) -I, Mumbai and the Accountant General (Audit) -II, Nagpur 1.4 2 Planning and conduct of audit 1.5 3 Significant audit observations......

of Public Accounts Committee (April 2017) on Performance Audit on Gosikhurd Irrigation Project appeared in Report of the Comptroller and Auditor General for the year ended March 2007 (Civil) Report No. 1 (Economic Sector) for the year ended 31 March 2017 14 Government of Maharashtra was also......