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Page 13 of 154, showing 10 records out of 1,538 total

21 December 2021
Compliance
Report No. 16 of 2021 - Union Government (Economic & Service Ministries - Civil) Compliance Audit Observations for the year ended March 2020

Orient Papers and Industries Limited would be liable to pay compensation charges for wrongful use and enjoyment of the Port property upto the date of handing over of the same to the Port authority. No relief against forfeiture of lease due to failure of Orient Papers and...............

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 5: Ministry of Micro, Small & Medium Enterprises
(PDF 0.78 MB)

It further stated that `52.89 lakh was returned to the Ministry as unspent b alance of 2017-18 in October 2018. However, as per Ministry’s records, NIMSME had not refunded any amount (September 2020). NIESBUD in its reply (January 2019) stated that it retained both unspent balance (...............

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21 December 2021
Performance
Report No. 10 of 2021- Union Government, Performance Audit on Advance Authorisation Scheme (Department of Revenue – Indirect Taxes -Customs)

NC had already ratified the same export/import n orms for the same company previously and NC, wherein huge pendency are already existing, could ha ve returned the application as n orm s were already fixed and are valid for the next two years/extended period as revised. 2.4 .8 Other Inco...............

Sector:
Taxes and Duties
Chapter 3 : Implementation of the Scheme
(PDF 1.35 MB)

inter alia also states that all processes related to compliance of conditions of notification should get expeditiously completed and the bonds/B Gs returned to exporter normally within 10 days from the date of receipt of exporter’s application for cases which are not selected for random checks...............

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21 December 2021
Compliance
Report No. 14 of 2021 - Union Government (Commercial) (Compliance Audit Observations) for the year ended 31 March, 2020

9.3 Avoidable extra expenditure due to unilateral increase of royalty Airports Authority of India 97 9.4 Avoidable payment of penalty due to delay in return of removed components by Air India Limited Air India Limited 99 Chapter X MINISTRY OF ROAD TRANSPORT AND HIGHWAYS 10.1 Retention of...............

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 2: Ministry of Petroleum and Natural Gas
(PDF 0.27 MB)

Report No. 14 of 2021 8 Indian Oil Corporation Limited 2.1 Undue enrichment through recovery of turnover tax from consumers Indian Oil Corporation Limited c ollected ` ` ` `262.60 crore of turnover tax from consumers in Andhra Pradesh in violation...

Chapter 8: Ministry of Textiles
(PDF 0.15 MB)

IUTML clarified (while replying to an audit query) that they have verbally demanded the advance back, which indicates that formal claim for return of advance has not yet been lodged.  As per BoD approval (September 2008), trading business including those with related parties, should be backed...............

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21 December 2021
Compliance
Report No. 12 of 2021-Union Government (Commercial) General Purpose Financial Reports of Central Public Sector Enterprises (Compliance Audit)

(iv) The Cabinet approved (November 2018) the mechanism and procedure for sale of the enemy shares held under the custody of Custodian of Enemy Property for India. The sale proceeds of such enemy shares were to be deposited as disinvestment proceed s in the Government account . An amount of...............

Sector:
Finance
Chapter 2: Oversight role of CAG
(PDF 0.32 MB)

18.01.2018, had directed the Company to settle the claim/ liabilities owed by the Company to all entities from the sale proc eeds of movable and immovable assets. Despite being pointed out in previous year, corrective action was not taken by the Company. Thus, the financial statements of the...............

Chapter 3: Disinvestment Process
(PDF 0.24 MB)

The confiscated property included both movable and immovable properties. GoI made (March 2017) an enabling provision in the Enemy Property Act, allowing the Government to sell these properties. The Cabinet approved (08 November 2018) the mechanism and procedure for sale of the enemy shares, and...............

Chapter 5: Impact of implementation of Indian Accounting Standards in selected Non-Banking Financial Companies
(PDF 0.3 MB)

The analysis was with reference to changes as a result of adoption of Ind AS in revenue recognition, valuation of financial instruments and Property, Plant and Equipment (PPE), calculation of employee benefits, accounting of business combinations and i mpairment of f inancial a ssets. Compliance...............

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21 December 2021
Performance
Report No. 9 of 2021 - Union Government, Ministry of Jal Shakti Department of Water Resources, River Development and Ganga Rejuvenation

Application of one indu\btry wa\b under proce\b\b and one application wa\b returned due to lack of document\b. 11. Uttar Pra\besh Guideline\b of CGWA (November 2015) \btipulate that NOC mu\bt al\bo be obtained for infra\btructure project\b including Metro/Railway \btation for withdrawal of...............

Sector:
Environment and Sustainable Development |
Agriculture and Rural Development |
Social Infrastructure
Chapter 2: Management of Ground Water
(PDF 0.7 MB)

Report No. 9 of 2021 Ground Water Management and Regulation 11 Management of Ground Water 2.1 Introduction Ground water is an annually replenishable resource but its availability is non-uniform in space and time. Technically, dynamic ground wate r...

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21 December 2021
Compliance
Report No. 8 of 2021 - Union Government, Department of Revenue – Direct Taxes

Section 56(2)(vii)(b), provides that where an individual receives income from any immovable property, for a consideration which i s less than the stamp duty value of the property by an amount exceeding fifty thousand rupe es, the stamp duty value of such property as exceeds such...............

Sector:
Taxes and Duties
Chapter 4: Income Tax
(PDF 0.4 MB)

Section 56(2)(vii)(b), provides that where an individual receives income from any immovable property, for a consideration which i s less than the stamp duty value of the property by an amount exceeding fifty thousand rupe es, the stamp duty value of such property as exceeds such...............

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17 December 2021
Compliance
Haryana
Report No. 2 of the year 2021 on revenue sector for the year ended 31 March 2020 (Government of Haryana)

autonomous bodies 4.4 37-38 Irregular exemption of Stamp Duty to farmers 4.5 38 -39 Short levy of stamp duty due to application of incorrect rates of immovable property 4.6 39-40 Short levy of stamp duty due to application of norm al rates on prime khasra land 4.7 40-41 Table of Contents iii...............

Sector:
Taxes and Duties
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17 December 2021
Financial
Haryana
Report No. 3 of the year 2021 General Purpose Financial Report of State Public Sector Enterprises(Government of Haryana)

Phase I & II during 2016-17 with the following impacts: Ind AS permits a first time adopter to elect to con tinue with the carrying value of its Property, Plants and Equipments (PPEs) and intangible assets. Six SPSEs chose to continue with the carryi ng value of its PPEs and intangible assets...............

Sector:
Finance
Chapter-I
(PDF 0.39 MB)

3 of 2021 12 1.2.2.4 Interest outstanding on State Government Loans There was no overdue payment of interest on State G overnment loans. 1.3 Return on investment in Government Companies 1.3.1 Profit earned by Power Sector SPSEs All four Power Sector SPSEs earned profit during 2018-19 and...............

Appendices
(PDF 0.18 MB)

Appendices 77 Appendix I (Referred to in Paragraph 1.3.1) Summarised financial results of Power Sector SPSEs for the latest year for which accounts were finalised (` `` ` in crore) Sl. No. Activity & Name of the Power Sector Undertaking Period of...

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17 December 2021
Performance
Uttar Pradesh
Performance Audit Report on “Land Acquisition and Allotment of Properties in NOIDA” in Uttar Pradesh (Report No. 6 of 2021)

In reply, NOIDA stated (August 2020) that grant of additional FAR does not result in increase in immovable property hence no sale deed is registered and no stamp duty is got deposited. The reply of NOIDA is not acceptable as the Go vernment order clearly states that the consideration...............

Sector:
Industry and Commerce
Chapter-III : Acquisition of Land
(PDF 3.81 MB)

eight hours’ notice of his intention to do so, or such longer notice as may be reasonably sufficient to enable such occupier to remove his movable property from such building without unnecessary inconvenience.  Section 17(4) of the Act provides that in the case of any land to which, in the...............

Chapter 5.2 : Allotment of Commercial Properties
(PDF 1.17 MB)

of NOIDA and other matters incidental to the management of commerci al properties are governed by t he Policies & Procedures for Commercial Property Management, 2004 of NOIDA . Thes e rules defi ne three types of co mmercial properties sold by NOIDA i.e. built -up shops, actual users ’...............

Executive Summary
(PDF 0.89 MB)

EXECUTIVE SUMMARY Executive Summary Introduction The Government of Uttar Pradesh (GoUP) constituted the New Okhla Industrial Development Authority (NOIDA) in April 1976 under Section 3 of the Uttar Pradesh Industrial Area Development (UPIAD) Act,...

Chapter-II : Planning
(PDF 0.84 MB)

CHAPTER – II Planning CHAPTER -II Planning Introduction 2.1 In the context of land acquisition and allotment functions executed by NOIDA, planning plays a crucial role. The allocation of acquired land in the notified development area has to be...

Chapter 5.1 : Allotment of Group Housing Plots
(PDF 1.4 MB)

In reply, NOIDA stated (August 2020) that grant of additional FAR does not result in increase in immovable property hence no sale deed is registered and no stamp duty is got deposited. The reply of NOIDA is not acceptable as the Go vernment order clearly states that the consideration...............

Chapter 5.2: Allotment of Sports City
(PDF 9.76 MB)

Further, as required by the Policies and Procedures for Commercial Property Management, no resolution of the Board of the transferor company was sought for by NOIDA along with the transfer application. The transfer was also incorrect in view of the fact that as per approved layout , the proj...............

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17 December 2021
Performance
Uttar Pradesh
Performance Audit Report No. 3 of 2021 on “Centralised Information Technology Billing System Being Operated by State Power Utilities” in Uttar Pradesh

The Performance Audit Report No. 03 of 2021 on “Centralised Information Technology Billing System being operated by State Power Utilities” of the Comptroller and Audit General of India, Government of Uttar Pradesh has been prepared under ...

Sector:
Power & Energy
Chapter-IV: Application Controls
(PDF 0.93 MB)

Chapter IV Application Controls 4. Application Controls are specific controls unique to each computerised application. When business processes are automated into an IT application, the business r ules are also built into the application in the form...

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