Audit Reports

Report No. 9 of 2010-1 / s *\ CHAPTER IV : MINISTRY OF COMMERCE AND INDUSTRY \_y Department of Commerce 4.1 Short levy of departmental charges by DGS&D The Directorate General of Supplies & Disposals (DGS&D) failed to implement the increased rate...

Report No. 9 of 2010-11 OV1.RVII.W This report contains the audit findings of significant nature which arose from the compliance audit in Civil Ministries of the Union Government, Departments of Posts and Telecommunications and their field offices. ...

No. 12 of 2010-11 (Defence Services) OVERVIEW Defective Import of SMERCH Multi Barrel Rocket Launcher System The SMERCH Multi Barrel Rocket Launcher System procured from a foreign firm at a cost of Rs 2633 crore could not be fully operationalised...

No. 12 of 2010-11 (Defence Services) /-\ CHAPTER I: INTRODUCTION _/ 1.1 Foreword This report relates to matters arising from the compliance audit of the financial transactions of the Ministry of Defence and its following organisations. : • Army;...

No.12 of 2010-11 (Defence Services) ANNEXURE-IA (Referred to in Paragraph 1.8) Position of outstanding ATNs Ministry of Defence^ - excluding Ordnance Factory Board (i) Pending for more than ten years Sl.No. Report No. and Year Para No. Subject 1....

No. 12 of 2010-11 (Defence Services) --- CHAPTER III: ARMY 3.1 Non-inclusion of Pre-Despatch Inspection Non-inclusion of PDI clause in the contract resulted in procurement of non-compatible spares for L-70 Guns valuing Rs 4.99 crore which were yet...

No. 12 of 2010-11 (Defence Services) CHAPTER VI: DEFENCE RESEARCH AND DEVELOPMENT ORGANISATION 6.1 Injudicious creation of assets An expenditure of Rs 8.92 crore incurred by Defence Research and Development Organisation (DRDO) for creation of...

/-\ Chapter 3 V_/ Resources: Trends and Composition 3.1 An important pre-requisite to appreciating the performance of the Union Government is a complete grasp of the resource position, as the quantum of resources in any particular fiscal year...

Report of the CAG on Union Government Accounts 2009-10 List of Appendices Sl. Appendix Title of the Appendix Page No. No. No. 1. II-A Details of revenue and capital expenditure under minor head ‘800- 151 Other Expenditure’ in 2009-10 2. II-B...

Report No. 31 of 2011-12 - Union Government (Indirect Taxes - Customs) CHAPTER III INCORRECT ASSESSMENT OF CUSTOMS DUTIES We found a few cases of incorrect assessment of customs duties during test check, having an implication of ? 28.25 crore. They ...

Report No. 31 of 2011-12 - Union Government (Indirect Taxes - Customs) Annexure - I (Reference: Paragraph 1.1) (Amounts in lakh of ') Sl Draft Field office Brief subject Amount Amount Amount Name of the No. Audit name objected Accepted recovered...

Report No. 31 of 2011-12 - Union Government (Indirect Taxes - Customs) CHAPTER I CUSTOMS RECEIPTS 1.1 Results of audit This Report contains 39 audit paragraphs, featured individually or grouped together, with revenue implication of? 107.76 crore....

Report No. 31 of 2011-12 - Union Government (Indirect Taxes - Customs) CHAPTER IV INCORRECT APPLICATION OF GENERAL EXEMPTION NOTIFICATIONS The Government under section 25 (1) of the Customs Act, 1962 is empowered to exempt either absolutely or...

Report No. 31 of 2011-12 - Union Government (Indirect Taxes - Customs) EXECUTIVE SUMMARY The Report has a total revenue implication of ? 107.76 crore covering 39 paragraphs. We had issued another 79 paragraphs involving money value of ? 22.85 crore ...

Report No. 31 of 2011-12 - Union Government (Indirect Taxes - Customs) Glossary of terms and abbreviations Expanded form Abbreviated form Advance release order ARO Anti Dumping Duty ADD Basic customs duty BCD Bill of entry BE Customs tariff heading ...

Report No. 31 of 2011-12 - Union Government (Indirect Taxes - Customs) CHAPTER V MIS-CLASSIFICATION OF GOODS A few cases of incorrect classification of goods resulting in short-levy/non- levy of customs duties of? 2.25 crore noticed in test check...

Report of the Comptroller and Auditor General of India for the year ended March 2011 Union Government (Indirect Taxes -Customs) (Compliance Audit) No. 31 of 2011-12 Report No. 31 of 2011-12 - Union Government (Indirect Taxes - Customs) TABLE OF...

No. 24 of 2011-12 (Defence Servicesj ANNEXURE-IA (Referred to in Paragraph 1.8) Position of outstanding ATNs Ministry of Defence - excluding Ordnance Factory Board (i) Pending for more than ten years Sl.No. Report No. and Para No. Subject Year 1....

C-htAPTBR. \/ cbnvat credit 5.1 Cenvat credit utilised for payment of tax on input services 5.2 Cenvat credit of service tax paid on transportation services beyond the place of removal 5.3 Separate account for common input services used in...

CHAPTER Ilf VALUATION OF TAXABLE SERVICES 3.1 Undervaluation of taxable value resulting in short payment of service tax 3.2 Suppression of value of services 3.3 Incorrect self assessment Report No. 29 of 2011-12 - Union Government (Indirect Taxes - ...

Chapter 4 Mechanical - Zonal Hqrs/Workshops/Production Units Chapter 4 - Mechanical - Zonal Hqrs/Workshops/ Production units The Mechanical Department is mainly responsible for management of- > Train operations by ensuring Motive Power...

Report No. 28 of 2011-12 - Union Government (Indirect Taxes - Central Excise) CHAPTER I CENTRAL EXCISE RECEIPTS 1.1 Tax administration The collection and administration of central excise duties have been vested with the Central Board of Excise and...

Report No. 28 of 2011-12 - Union Government (Indirect Taxes - Central Excise) CHAPTER III VALUATION OF EXCISABLE GOODS Duty at ad valorem rates is charged on a wide range of excisable commodities. Valuation of such goods is governed by section 4 of ...

Report No. 28 of 2011-12 - Union Government (Indirect Taxes - Central Excise) EXECUTIVE SUMMARY This Report contains 30 paragraphs, with a revenue implication of ? 45.47 crore. We had issued another 129 paragraphs involving money value of? 112.53...

CHAPTER IV PART A - INCOME TAX PART B - FRINGE BENEFIT TAX PART C - WEALTH TAX Report No. 27 of 2010-11 (Direct Taxes) Chapter Summary This Report includes 162 cases pertaining to Income Tax, Fringe Benefit Tax and Wealth Tax with tax effect off...

CHAPTER I TAX ADMINISTRATION Report No. 27 of 2011 -12 (Direct Taxes] Chapter Summary ? The direct tax collection exceeded the budget estimates in all the years over the period 2006-07 to 2010-11 except 2008-09, The extent of actual collection...