Audit Reports

11 2.1 Tax administration Assessment, levy and collection of sales tax, central sales tax and value added tax are governed by the erstwhile Tamil Nadu General Sales Tax Act, 1959 (TNGST Act) and the Rules made thereunder, the Central Sales Tax Act, 1956 (CST Act) and the Rules made thereunder, the......

The Inspector General of Registration (IGR) is the head of the Registration Department , who is responsible for superintendence and administration of registration work. The IGR is assisted by three Additional Inspector s General. There are nine registration zones in the State, each headed by a......

excavator, loader, mobile crane, self -loading concrete mixer and such other type of vehicles used in mining, industrial undertaking, irrigation and general construction operations. Chapter IV – Taxes on Vehicles 81 Government to whom the matter was referred (October 2016) stated that since......

i Paragraph Page Preface v Overview vii - x CHAPTER I GENERAL 1.1 Trend of revenue receipts 1 1.2 Analysis of arrears of revenue 4 1.3 Arrears in assessments 5 1.4 Evasion of tax detected by the......

involving ` 4,107.31 crore. Some of the major findings are mentioned below: I General The total revenue receipts of the State during 201 5-16 were ` 1,29,007.87 crore, comprising tax revenue of ` 80,476.08 crore and non -tax revenue of ` 8,918.31 crore. ` 20,353.86 crore was received from the......

I) of the Comptroller and Auditor General of India . Report No. 34 of 2017 5 MoP, in case of PFC, stated (June 2017) that in five cases 2 the sanction of loans or disbursement or conversion of loan into NPA did not occur during the period 2013-16. However, cost overrun/additional loan in these......

MoP/PFC stated (February 2017/June 2017 and Novembe r 2016) that project cost was generally reviewed at the time of disbursement only in case of major changes observed in the project cost. Lenders’ Engineer had reviewed th e project cost as a part of its due- diligence before commencement of......

29 of 2017 i | P a g e Preface The Performance Audit Report has been prepared under the provisions of Section 19-A of the Comptroller and Auditor General’s (Duti es, Powers and Conditions of Service) Act, 1971, as amended in 1984. The audit has been carried out in line with the Regulations on......

Institutional Investors, 15.68 per cent by Banks, Financial Institutions and Insurance Companies and the remaining 7.31 per cent by others including general public. In line with its policy to grant more autonomy and delegation of power to selected public sector enterprises, Gol conferred......

6.2 Non-compliance of conditions leading to delayed receipt of advances for orders Orders secured by PS-Marketing generally provided for payment of interest free advance equal to 10/ 15 per cent of supply component of contract price. BHEL would be eligible for the advance following......

Solar Power CT Current Transformer CTC Continuously Transposed Copper D DBMPL DB (Power) MP limited DDR Design Document Release DGFT Director General of Foreign Trade DHI Department of Heavy Industries DJU Deed of Joint Undertaking DOP Delegation of Power DTT Dry Type Transformer DU......

CHAPTER-I GENERAL Chapter-I: General CHAPTER-I: GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenues raised by the Government of Meghalaya......

[SE, Tura; March 2016] In Meghalaya, excise duty on General Brand of liquor is 551 per case of Indian made Foreign Liquor (IMFL) upto 07 January 2015 and 663 per case thereafter. Rule 141 of the Meghalaya Excise (Amendment) Rules, 1997 provides that allowance shall be made for the loss in......

(Stephen Hongray) Shillong Accountant General (Audit) The 82 mT. 201/ Meghalaya Countersigned New Delhi (Shashi KaJitjSfiarma) The „ ^ jljJUj} 201? Comptroller & Auditor General of India 1......

EE, PWD (Rds) Mairang Division, Mairang Sept. 2014 to Jany. 2015 6169.02 3520.83 0 0 0 1480564.8 316874.7 0 0 0 1797439.5 594187 1203252.5 6. Dy. General Manager (East) Shillong Distribution, MePDCL, Shillong Oct. 2014 49.82 27.02 0 0 0 11956.8 2431.8 0 0 0 14388.6 4796 9592.6 7. EE (C )......

TABLE OF CONTENTS PARA CAPTION REFERENCE PARAGRAPH PAGE(S) Preface i Overview ii-v CHAPTER I-GENERAL Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 3 Arrears of assessments 1.3 4 Evasion of tax detected by the departments 1.4 4...

The major findings are mentioned below: Chapter-I: General During the year 2015-16, the revenues raised by the State Government (` 1285.42 crore) was 18.25 per cent of the total revenue receipts ( ` 7043.13 crore ). The balance 81.75 per cent of receipts during 2015-16 comprised of State's sh......

to carry on business without proper analysis of rates in other States allowed undue benefit to the vendor by way of overcharging the same from the general public. 34 A fee payable by a contractor or a vendor to the Government against grant of rights or for right to use property. 35 95206......

Abbreviations ACES Automation of Central Excise and Service Tax ATN Action taken note AWDR Assessee-Wise Detailed Report CAG Comptroller and Auditor General of India CBEC Central Board of Excise and Customs CGST Central Goods Service Tax Cenvat Central Value Added Tax CESTAM Central Excise and......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of In dia. Audit wishes to acknowledge the cooperation receive d from the Department of Revenue, Central Board of Excise and Customs and its field formations at each stage of......

work or the prospective owner of the copyright in the future work may assign to any person the copyright either wholly or partially and either generally or subject to limitations and either for the whole of the copyright or any part thereof. The act of temporary transfer or permitting the......

Dated: 11 July 2017 Principal Director (Service Tax) Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 11 July 2017 Comptroller and Auditor General of India 47......

the depreciation shall be the same as have been adopted for the purpose of preparing such accounts and laid before the company at its annual general meeting. These requirements apply even wher e the company adopts a financial year different from the previous year und er the Income-tax......

[Para 2.4.2] In three assessment cases though ITD adjusted the p rofit/loss against the General Reserve as per the directions prescribed in the approved scheme of amalgamation, their treatment for the purpose of MA T varied according to the convenience of the assessee. Omission resulted......

A States2 and top 5 CIT charges for each of the category B States3 from the Assessing Officer (AO) wise aggregated data provided by the Director General of Income Tax (DGIT) (Systems), New Delhi for the performance audit. In the selected CIT charges, 100 per cent DCIT/ACIT charges and 20 per......

Delhi Dated: 10 July 2017 Principal Director (Direct Taxes) Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 10 July 2017 Comptroller and Auditor General of India 53......

No. Term used in Report Description A 1. ASWC Assam State Warehousing Corporation B 2. BOD Board of Directors C 3. C&AG Comptroller and Auditor General of India 4. CAP Covered and Plinth 5. CC Cash Credit 6. CCEA Cabinet Committee of Economic Affairs 7. CCTV Closed Circuit Television 8. CDA......

accounts of FCI for the ye ar ending March 2016 has been prepared for submission to the Government under Section 19-A of the Comptroller & Auditor General’s (Duties, Powers and Conditions of Service) Act, 197 1, as amended in 1984. The Audit was conducted in conformity with the Audi ting......

By way of example it was held that overtime allowance, though it is generally in force in all concerns is not earned by all employees of a concern. It is also earned in accordance with the terms of the contract of employment but because it may not be earned by all employees of a concern, it is......

Audit and ex-officio Member, Audit Board-IV, New Delhi Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 06 June 2017 Comptroller and Auditor General of India Compliance Audit Report on Food Corporation of India 69......

2015 and January 2016) all its Zonal Executive Directors (EDs), in respect of transfer of day end balance, to nominate an official of Assistant General Manager level as Nodal officer to monitor the bank statements of all Unit offices under their region on daily basis. Also, instructions were......

i Preface This Performance Audit Report of the Comptroller and Auditor General of India has been prepared in accordance with the Performance Audit G uidelines and the Regulations on Audit and Accounts, 2007 of the......

Various departments of the Company are headed by Group General Managers who report to Director (Finance) or Director (Refinery) based on the functions performed. The Company has a branch at Bangalore to assist in marketing activities and 1 MMTPA -Million Metric Tonne per Annum. 1 Report......

DHDT November 2012 2015-16 10 Due to low stock Crude, CDU-I shutdown and non-availability of Hydrogen due to tripping of Hydrogen General Unit - 3 New units were shut down due to non availability of feed though the Company processed crude in excess of installed capacity of the refinery. The......

Under Section 92 of the Act, Chief Municipal Office r of a Municipal Council/Nagar Parishad subject to the general control of the President, watch over the financial and executive administration of the Council and perform all the duties and exercise all the powers specially im posed or......

a tax payable by owners of bu ildings or lands situated within the city with reference to gross an nual letting value of the buildings or lands;  a general sanitary cess, for construction and maint enance of public latrines and for removal and disposal of refuse and general cleanliness of the......

speedy attendance with engines, fire-escapes and all necessary implem ents on the occasion of any alarm of fire, (c) maintenance of the said brigade generally in the state of efficiency, and (d) the submission of reports of fi res. Further, Section 358 (3) (k) of Municipalities Act 1961 envisages......

A C E This Report for the year ended March 2016 has been prepared for submission to the Governor of Madhya Pradesh under the Comptroller and Auditor General’s (Duties, Powers and Condition s of Service) Act, 1971. The Report contains significant results of the audi t of Panchayati Raj......

Six other JPs 3 diverted grants-in-aid amounting to ` 38.47 lakh for expenditure on general purposes, i.e., salary of staff and other expenditure and construction of new works. In ZP An uppur, JP Dewas and JP Jaithari, the entire grants-in-aid of ` 22.39 lakh was lying unutilised, despite lapse......

Report of the Comptroller and Auditor General of India ON LOCAL BODIES for the year ended 31 March 2016 Government of Madhya Pradesh Report No. 4 of the year 2017 Table of Contents......

Further, as per check -list issued by Chief Engineer (Headquarter -2), solvency certificate, character certificate, general security, experience certificate should be veri fied from the issuing authority. In addition, it should be e nsured that the property mentioned in solvency certificate is......

The Government did not furnish any specific reply to any of the points in this Chapter. (P K KATARIA) ALLAHABAD Principal Accountant General (G&SSA) THE Uttar Pradesh COUNTERSIGNED (SHASHI KANT SHARMA) NEW DELHI Comptroller and Auditor General of India......

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

It can be only an exception and not as a general rule. Recommendat ion : Department should issue clear guidelines to deal with single tender cases in line with prevailing best practices in road sector . 2.2.2 Publication of NITs in newspapers: The D epartment issued instructions (May 1999)......

5 Rule 4 (3) of the U.P. Building and other construction workers We lfare Cess Rules, 2009 . 6 Para 41.1 of General Condition of Contract of Model Bid ding Doc ument. Performance Audit Report on Contract Management in Road Works for the year ended 31 March 2016 28 Recommendation : The......

Deficient Tender Documents : Model Bid Document included General conditions of contracts, Special conditions of contracts, Instructions to Bidders (ITB), Bid Form, Specifications , Bill of Quantities etc. The bid issuing authorities were required to indicate the basic information such as......

The Government did not furnish any specific reply. 8.11 Insurance cover not provided by contractors Clause 13 of General Conditions of contract included in Model Bidding Document (T2) prescribed that the contractor at his cost shall provide, in the joint names of the Employer and the Contractor,......