Audit Reports

5 Figures furnished by the Directorate General of HRD (Customs, Central Ex. & STax as on 1 January 2015. 6 Source: Union Finance Accounts of respective years, GDP Figures of GDP provided by Central Statistical Organisation, in June 2015. 3 Report No.5 of 2016 - Union Government (Indirect Taxes......

To implement these provisions, Directorate General of Foreign Trade, New Delhi, issued (31 December 2003) instruction under paragraph 3 of \'Guidelines for Maintaining the Denied Entities List (DEL)\' to initiate action for: (a) lodging complaint with the local police under the Indian Penal......

etc assessed provisionally on the basis of DRI alert were stated (August pending from lan 2011 to May 2015 despite receipt of 2015) that Director General of Valuation orders dated 10.1.2014 to finalization in follow Custom Valuation Rules, 2007 and finalise the ICES 1.5 would assessments. take......

 Report of the Comptroller and Auditor General ofIndia for the year ended March 2015 Union Government (Department of Revenue - Customs) (Compliance Audit) No.5 of 2016 Report No.5 of 2016......

As per 3 (a) of the Interpretative Rules, the heading which provides the most specific description should be preferred to headings providing a more general description. \'Rubber roller\' is more specific than \'Parts of Rice mill machinery\'. 98 Report No.5 of 2016 - Union Government (Indirect......

{Paragraphs 5.1 to 5.10} Chapter VI: Incorrect application of General exemption notifications Duty of? 1.52 crore was short levied due to incorrect application of exemption notifications. {Paragraphs 6.1 to 6.6} Chapter VII: Mis-classification of goods Duty of 1.70 crore was short levied......

Manual filing is generally allowed only in exceptional cases where it is not feasible to file electronic declarations due to non availability of Electronic Data Interchange (EDI) or operational issues relating to EDI. In such cases approval of Commissioner of Customs is required. Manual......

Audit scrutiny revealed that M/s Raj Overseas, Panipat under Joint Director General of Foreign Trade, Panipat had taken the benefit of Zero duty EPCG scheme (Duty saved X 0.59 crore) during 2012-13. However, the firm was also allowed benefit under SHIS scheme amounting to X 1.41 crore for the......

 Report No.5 of 2016 - Union Government (Indirect Taxes - Customs) CHAPTER VI INCORRECT APPLICATION OF GENERAL EXMEPTION NOTIFICATIONS The Government under section 25 (1) of the Customs Act, 1962 is empowered to exempt either absolutely or subject to......

The revised estimates were found generally realistic as variation in actual collection ranged from (-) 1.4 per cent to 0.4 per cent of revised estimates. In FY 2014-15, the actual collection of direct taxes was less than ^ 9,836 crore from revised estimates. 1.5 Growth of Direct Taxes 1.5.1......

In pursuance of Rule 31 of the General Financial Rules, 1963, powers to sanction write-off of the revenue have been delegated by the Central Government to the income- tax authorities. Chapter 13 of MOP, Volume-ll (Technical) issued by CBDT, contains the provisions of law relating to write-off of......

 Report No. 3 of 2016 (Direct Taxes) Highlights The Comptroller and Auditor General of India conducts the audit of Receipts from Direct Taxes of the Union Government under section 16 of the Comptroller Auditor General of......

and Impact 2.1 Authority of the C&AG for audit of receipts Article 149 of the Constitution of India provides that the Comptroller and Auditor General of India shall exercise such powers and perform such duties in relation to the accounts of the Union and of the states and of any other......

 Report of the Comptroller and Auditor General of India for the year ended March 2015 Union Government Department of Revenue - Direct Taxes Report No. 3 of 2016 Laid on the table of Lok......

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

 Report No. 2 of 2016 (Indirect Taxes-Central Excise) Chapter III Functioning of Director General of Audit and its zonal units 3.1 Introduction Internal audit is one of the main compliance verification mechanism in the department, which......

2 of 2016 (Indirect Taxes-Central Excise) Commissionerates, 60 Appeal Commissionerates, 45 Audit Commissionerates and 20 Directorates General/Directorates dealing with specific function. The overall sanctioned staff strength of the CBEC is 84,891s as on 1 January 2015. The organisational......

2016 (Indirect Taxes-Central Excise) 157 Glossary AC Assistant Commissioner ACES Automation of Central Excise and Service Tax ADG Additional Director General BE Budget Estimate Board Central Board of Excise and Customs CAAT Computer Assisted Audit Techniques CAG Comptroller and Auditor General of......

which is designed to address risks and provides reasonable assurance that in pursuit of the entity\'s mission, the entity is achieving the following general objectives: executing orderly, ethical, economical, efficient and effective operations; fulfilling accountability obligations; •......

(Paragraph 1.8) Revenue forgone for FY15 in respect of Excise duties was ^ 1,84,764 crore ( 1,77,680 crore as general exemptions and ^ 17,284 crore as area based exemptions) which is 97.74 per cent of revenue from Central Excise. (Paragraph 1.11) Huge amount of Central Excise revenue......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. 0)......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. 0)......

Interest on delayed payment of duty is leviable under Section 11AA of the Central Excise Act, 1944. General penalty up to five thousand rupees is imposable under Rule 27 for non-submission or belated submission of returns. 2.6.2.1 Non/Delayed filing of ER-3 Returns Rule 12(1) of the Central......

Again, the Board had emphasized89 that Call Book cases should be reviewed every month. The Director General of Inspection (Customs and Central Excise) had reiterated (December 2005) the need for monthly review stating that review of Call Book cases may result in substantial reduction in the......

Commissionerate, one SCN showing demand of 2.17 crore for the period September 2003 to April 2007 was issued ( March 2009) to the assessee, the General Manager, BSNL (Land Line) for recovery of CENVAT credit irregularly availed by the assessee. We observed that the Adjudicating Authority in......

management and personnel and is designed to address risks and to provide reasonable assurance that in pursuit of the entity\'s mission, the following general objectives are being achieved: executing orderly, ethical, economical, efficient and effective operations; fulfilling accountability......

management and personnel and is designed to address risks and to provide reasonable assurance that in pursuit of the entity\'s mission, the following general objectives are being achieved: executing orderly, ethical, economical, efficient and effective operations; fulfilling accountability......

CERA Central Excise Receipt Audit CESTAT Customs, Excise and Service Tax Appellate Tribunal CX Central Excise DAP Draft Audit Paragraph DG Director General DGCEI Director General of Central Excise (Intelligence) DGST Director General of Service Tax DGICCE Director General of Inspection Customs......

Report of the Comptroller and Auditor General of India for the year ended March 2015 Union Government Department of Revenue (Indirect Taxes –Service Tax) Report No. 1 of 2016 Laid on......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. 0)......

INTRODUCTION 1 CHAPTER I INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from per formance audit of selected programmes and activities and compliance audit of Government......

building at MRS, Peermade was being prepared and that the request for posting excellent teachers in the schools was under consideration of the General Education Department, GOK. Recommendation No. 2: Government should start courses in various streams viz., science, humanities and commerce......

Inspection Reports (IRs) as on 30 June 201 5 (Reference: Paragraph 1.7.1; Page: 9) Year Up to 20 10 -11 2011- 12 2012- 13 2013- 14 2014- 15 Total GENERAL EDUCATION DEPARTMENT No. of IRs 751 84 33 68 54 990 No. of paragraphs 2796 407 227 336 249 4015 No. of IRs for which initial reply has not......

cost sharing for WSS was in the ratio 75:10:15 between Government of India ( GOI )/Government of Kerala ( GOK)/KRWSA, GPs and BG s respectively for general schemes. In the case of t ribal schemes, it was 80:10:10. The O&M cost of the scheme was to be borne fully by BG s. 18 of the 358 GPs in......

2015 REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA on GENERAL AND SOCIAL SECTOR for the year ended March 201 5 GOVERNMENT OF KERALA Report No. 1 of the year 2016 i CONTENTS......

v PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2015 has been prepared for submission to the Governor of Kerala under Article 151 of the Constitution......

2.1.2 Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expendit ure actually incurred under various Grants is within the authorisation given under the Appropriation Act and that the expenditure required to be charged under the provisions......

APPENDICES Appendices 73 Appendix 1.1 State Profile (Reference: Page 1, Paragraphs 1.3 ; Page 9 and 1. 7.1; Page 21) A. General Data Sl. No. Particulars Figures 1. Area 38863 sq . km . 2. Population a. As per 2001 Census 3.18 crore b. As per 2011 Census 3.34 crore 3.......

The per capita income (201 4-15 ) of the State at current prices stands at `1,27,577. General data relating to the State is given in Appendix 1.1 . Gross State Domestic Product (GSDP) GSDP is the market value of all officially recognized final goods and services produced within the State in a......

into trends in committed expenditure , borrowing pattern and quality of expenditure , besides giving comparison on State’s expenditure with other General Category States. Chapter 2 is based on the audit of Appropriation Accounts and gives a G rant -by - G rant description of appropriations and......

http://www.saiindia.gov.in REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA on STATE FINANCES for the year ended 31 March 201 5 Government of Kerala i Table of Contents Reference to Paragraph Page Preface -......

However, currently three separate object heads are being operated to capture this expenditure. These are object head 31-Grants-in-aid General; 35- Grants for Creation of Capital Assets; and 36-Grants-in-aid Salaries. The object head ‘35-Grants for creation of Capital Assets\' was opened from......

This aspect was mentioned in the Reports of the Comptroller and Auditor General of India on the Accounts of the Union Government for the year ended 2007-08,2008-09,2009-10,2010-11,2011-12 and 2012-13 successively but no action has been taken by the Government even after a lapse of ten years. As......

Foreign Trade and Export Promotion 5475- Capital Outlay on Other 9545503 5994783 63 16. General Economic Services Total 193104821 140736710 *percentages rounded off 1 Total expenditure under the Major head is less than the expenditure booked under the Minor head ‘800’due to deduct......

The Controller General of Accounts (CGA) prepares the Appropriation Accounts in respect of 99 grants and appropriations of Civil Ministries. The Ministries of Defence, Railways and the Department of Posts prepare the Appropriation Accounts of their respective grants. The Comptroller and......

the largest share of non-tax revenue (57 per cent) came from user charges levied by various departments, which offer economic services to the general public. Interest receipts constituted 11 per cent of non-tax revenue, while dividends and profits accounted for around 23 per cent. Annual......

 tiwAq Report of the Comptroller and Auditor General of for the year 2013-14 Union Government Accounts of the Union Government No. 1 of 2015 (Financial Audit) Report of the Comptroller and......

HIGHLIGHTS Union Government Finances and Accounts: 2013-14 This Report discusses the comments of the Comptroller and Auditor General of India (CAG) on the accounts of the Union Government and analyses the finances of the Union Government for the year 2013-14. It also......

known as known as CPSMS) Central Plan Scheme Monitoring System (CPSMS)) is a software which is being implemented by the Office of Controller General of Accounts in partnership with National Informatics Centre. The software has established a common transaction-based on-line fund management......

(ANAND MOHAN BAJAJ) Dated: 13 November 2015 Director General of Audit Place: New Delhi (Economic and Service Ministries) Countersigned Dated: 13 November 2015 (SHASHI KANT SHARMA) Place: New Delhi Comptroller and Auditor General of India 36......

 Preface This Report of the Comptroller & Auditor General of India has been prepared for submission to the President of India under Article 151 of the Constitution of India for being laid before the......

of the Companies Act, 1956, with the following implications: Government over-sight through appointment of auditors by the Comptroller and Auditor General of India would be dispensed with. NSDC would also not be subject to procurement guidelines, expenditure guidelines etc. issued by the......

In audit opinion, accepting the single bid was not proper in view of the following : Rule 169 of the General Financial Rules 2005 (GFR 2005), under the chapter on procurement of services, prescribed that number of short listed candidates should not be less than three. Clause 11.7.4......

 Report of the Comptroller and Auditor General of India on Ratna and R-Series Hydrocarbon Fields Union Government Ministry of Petroleum and Natural Gas Report No. 43 of 2015 (Compliance......

 Report No. 43 of 2015 Preface This Report of the Comptroller & Auditor General of India has been prepared for submission to the President of India under Article 151 of the Constitution for being laid before the......

However, CoSB did not agree to the change in the rates of royalty and cess. The Government was advised (June 2005) by the Attorney General of India (AGI) to proceed with signing of PSC in relation to R&RS fields, with the successful bidder on the basis of royalty and cess as fixed in the draft......