Audit Reports

Report No. 9 of 2021 Ground Water Management and Regulation iii Executive Summary Introduction and background Ground water is the water which exists below the su rface in the zone of saturation and can be extracted through wells or any other mea ns...

Report No. 9 of 2021 Ground Water Management and Regulation 31 Ground Water Regulation 3.1 Introduction Although Water is a State subject, the regulation of ground water abstraction is being done at both Central and State levels. At the central...

Report No. 9 of 2021 Ground Water Management and Regulation 65 Implementation of schemes on Ground Water Management and Regulation 4.1 Introduction According to the National Water Policy (2012), there is a need to evolve a National Framework Law as...

Report No. 8 of 2021 (Direct Taxes) 1 Chapter I: Direct Taxes Administration This chapter gives an overview of the direct taxes administration, revenue trends in direct taxes collection and tax administr ation process in the Income Tax Department...

Report No. 8 of 2021 (Direct Taxes) 27 Chapter III: Corporation Tax 3.1 Introduction 3.1.1 This chapter discusses 356 high value corporate cas es (refer para 2.3) involving 368 assessments and total tax impact of ` 12,476.53 crore 48 which were...

EXECUTIVE SUMMARY ix Executive Summary Background This Report on the finances of the Government of Haryana is brought out to assess the financial performance of the State during 2019- 20 vis-à-vis the Budget Estimates, the targets set under the...

CHAPTER–1 OVERVIEW 1 Chapter 1: Overview 1.1 Profile of the State Haryana is located near the National Capital. Out of 22 districts of Haryana, 14 are part of the National Capital Region. It is the 21 st largest State in terms of geographical area ...

CHAPTER–3 BUDGETARY MANAGEMENT 61 Chapter 3: Budgetary Management 3.1 Budget Process In compliance with Article 202 of the Constitution of India, in respect of every financial year, a statement of the estimated receip ts and expenditure of the...

Haryana State Agricultural Marketing Board, Panchkula 2020-21 to 2024-25 2018-19 2017-18 2017-18 -- -- 6. Haryana Wakf Board, Ambala Cantt. 2018-19 to 2022-23 2017-18 2016-17 Not required to be laid down 2018-19 One year 7. Gurugram Metropolitan Development Authority (GMDA) 2017-18 to 2021-22............

19 CHAPTER II: TAXES/VAT ON SALES, TRADE 2.1 Tax administration The Haryana Value Added Tax Act, 2003 (HVAT Act) and rules framed thereunder are administered by the Additional Chief Secretary (Excise and Taxation). The Excise and Taxation...

vii OO VV EERR VV IIEEWW This Report contains 15 illustrative audit paragraphs relating to non/short levy of taxes, interest, penalty, non/short levy of excise duty, stamp duty etc. with revenue implications of ` 99.36 crore. 1. Chapter -I General...

31 CHAPTER III: STATE EXCISE 3.1 Tax administration The Additional Chief Secretary to the Government of Haryana, Excise and Taxation Department, is the administrative head at Government level and the Excise and Taxation Commissioner (ETC) is the...

Chapter-I Financial Performance of State Public Sector Enterprises (Power Sector) 7 Chapter I Financial Performance of State Public Sector Enterprises (Power Sector) 1.1 Introduction As on 31 March 2020, there were five Power Sector S PSEs (four 1...

CHAPTER – IV Pricing of Properties CHAPTER -IV Pricing of Properties Introduction Costing System in NOIDA 4.1 Pricing of properties for allotment by the Industrial Development Authorities (IDAs) is a crucial aspect as this gives NOIDA a critical...

CHAPTER – V (5.3) Allotment of Farm House Plots CHAPTER -V Allotment of Properties 5.3 Allotment of Institutional Properties Allotment of Farm House Plots Introduction 5.3.1 2 The Government of Uttar Pradesh (GoUP ) notified (2 January 1992) NOIDA ...

CHAPTER – V (5.4) Allotment of Industrial Properties CHAPTER -V 5.4 Allotment of Industrial Properties Introduction 5.4.1 The main objective of NOIDA is to develop industrial area s for which industrial plots are allotted by the Authority . A...

i TABLE OF CONTENTS Reference to Particulars Paragraph(s) Page(s) Preface -- xv Executive Summary -- xvii -xxxv Chapter -I: General -- 1-7 Background 1.1 1 Role and powers of Department 1.2 1-2 Role/functions of NOIDA 1.3 2 Management of NOIDA 1.4...

CHAPTER – V (5.2) Allotment of Commercial Properties CHAPTER -V Allotment of Properties 5.2 Allotment of Commercial Properties Introduction 5.2.1 The NOIDA (Preparation and Finalisation of Plan) Regulations, 1991 provides that ‘Commercial Use...

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 – V (5.2) Allotment of Sport s City CHAPTER -V Allotment of Properties 5.2 Allotment of Commercial Properties Allotment of Sports City Introduction 5.2.11 A detailed proposal was submitted (16 August 2004) to the Board of NOIDA for...

CHAPTER – III Acquisition of Land CHAPTER -III Acquisition of Land Introduction Land Acquisition Process 3.1 NOIDA acquire s land through three processes i.e. Acquisition, Resumption and Direct Purchase . Acquisition 3.1.1 Land is acquired under...

CHAPTER – V Allotment of Properties Chapter -V Allotment of Properties 5. General Introduction 1. The main objective of New Okhla Industrial Development Authority ( NOIDA ) is to develop industrial area s. Develop ment of residential, commercial...

CHAPTER – VI Internal Control CHAPTER -V I Internal Control Introduction 6.1 Internal control s, in simple terms, are activities and safeguards that are put in place by the management of an organisation to ensure that its activities are proceeding ...

xv Preface The Report has been prepared for submission to the Governor of Uttar Pradesh under Article 151 of the Constitution of India . This Report of the Comptroller and Auditor General of India (CAG) contains significant observations arising out...

CHAPTER – I General CHAPTER -I General Introduction Background 1.1 In 1972, under the provisions of the U.P. Regulation of Building Operations Act, 1958, the Gov ernment of Uttar Pradesh (GoUP) declared 50 villages of the district Bulandshahr,...

CHAPTER -III : TAX ES ON SALES, TRADE , ETC. 3.1 Tax administration The Additional Chief Secretary (Commercial Tax and Entertainment Tax) , Uttar Pradesh administers the Sales Tax/Value Added Tax (VAT) laws and rules framed thereunder. The...

CHAPTER -I: GENERAL 1.1 Introduction This Chapter presents an overview of the trend of revenue receipts of the Government of Uttar Pradesh (GoUP) , follow up on Audit Reports , response of the Government/Departments towards Audit, etc. 1.2 Trend of...

CHAPTER -IV : TAXES ON VEHICLES, GOODS AND PASSENGERS 4.1 Tax administration The levy and collection of motor vehicles tax and fee in the State is governed under the Motor Vehicles (MV) Act, 1988, the Central Motor Vehicles (CMV) Rules, 1989, the...

CHAPTER -II: STATE EXCISE 2.1 Tax administration Various kinds of liquor, such as Country Liquor (CL) and Indian Made Foreign Liquor (IMFL) are manufactured from alcohol. Excise duty on production of alcohol and liquor in distilleries and breweries...

CHAPTER -V: MINING RECEIPTS 5.1 Tax administration The levy and collection of receipts from mining activities in the State is governed by the Mines and Minerals (Development and Regulation) (MMDR) Act, 1957, the Mineral Concession Rules, 1960 and...

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...

Chapter VI Other Issues Non -generation of IT system based meter read plan 6.1 The model document 1 of both the IT billing system s provide that the system should generate meter reading plan for day/week/fortnight by meter readers and provide it to...

1 Chapter I Introduction 1.1 The Uttar Pradesh Power Corporation Limited (Company) was created following the unbundling of the Uttar Pradesh State Electricity Board (UPSEB) under the First R eforms Transfer Scheme (January 2000) , for discharging...

Chapter II IT enabled energy accounting and auditing R-APDRP billing system 2.1 Under R -APDRP billing system, 17 different modules have been developed and implemented which work in integration with each other. Each module was designed for a...

Chapter V Input Controls and Validation Check s 5. To ensure correctness, completeness and reliability of the database, it is necessary to ensure appropriate input control s and data validation during data entry. This helps in reduction of...

Chapter-I General 1 | P a g e CHAPTER-1 GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Governmen t of Himachal Pradesh during the year 2019-20, the State’s share of net proceeds of divisible Union taxes and...

Chapter-V Taxes on Vehicles, Passengers and Goods 41 | P a g \b CHAPTER -V TAXES ON VEHICLES, PASSENGERS AND GOODS 5.1 Tax administration Principal Secretary (Transport) is the administrative head at the Government level. The Department consists of...