Audit Reports

13 Report No.10 of 2021 (Performance Audit) 13 CHAPTER II Issuance of Advance Authorisations DGFT , in pursuit of its objectives of better trade facilitation and paperless processing as envisaged in FTP 2015 -20, introduced system driven receip t of ...

1 Report No.10 of 2021 (Performance Audit) 1 CHAPTER I Overview of Advance Authorisation Scheme 1. Introduction The Advance Licensing Scheme also known as ‘Duty Entitlement Exemption Certificate (DEEC)’ was introduced in the Foreign Trade Policy ...

iii Report No.10 of 2021 (Performance Audit) ii Executive Summary About this Performance Audit The objective of the Advance Authorisa tion Scheme (AAS) is to provide registered exporters with the ir requirement of basic inputs/ raw ma terials at...

71 Report No.10 of 2021 (Performance Audit) 71 CHAPTER IV Internal Control Management Internal cont rol is broadly defined as a process effected by an entity's management, designed to provide reasonabl e assurance regarding the achievement of...

xiii Report No.10 of 2021 (Performance Audit) xi Glossary of Terms and Abbreviations Abbreviation Expanded Form AA Advance Authorisation AAS Advance Authorisation Scheme AH Authorisation Holder ANF Aayat Niryat Forms ARO Advance Release Order BCD...

Appendix and Annexures 79 Report No.10 of 2021 (Performance Audit) 81 Appendix 1 : Sample selection (Para 1.7/Chapter I) Sl.No Name of RAs Selected Total AA issued CIF in Crores Sample selected MV in Crore Non Production of Records (NPR ) cases MV...

Report No. 14 of 2021 52 CHAPTER V: MINISTRY OF HEAVY INDUSTRIES Bharat Heavy Electricals Limited 5.1 Avoidable loss due to laxities in supply of Alternate Current Electrical Multiple Units B harat Heavy Electricals Limited suffered a loss of ` ` `...

Report No. 14 of 2021 65 CHAPTER VI: MINISTRY OF MINES Hindustan Copper Limited 6.1 Unfruitful expenditure towards construction of Copper Ore Tailings Beneficiation Plant Imprudent decision of Hindustan Copper Limited t o construct full scale Copper ...

Report No. 14 of 2021 ix I Introduction 1. This Report includes important audit findings noticed as a result of test check of accounts and records of Central Government Companies and Corporations conducted by the officers of the Comptroller and...

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...

i CHAPTER/ PARAGRAPH SUBJECT CPSE PAGE NO. PREFACE vii EXECUTIVE SUMMARY ix ENERGY CLUSTER Chapter I MINISTRY OF COAL 1.1 Avoidable payment towards hangar rent due to retention of inoperative helicopter and aircraft for over eight years Coal India...

ANNEXURES Report No. 14 of 2021 111 Annexure-I (Referred to in Para 2.4) Statement showing standard hours for overhauling and actual running hours of Power Turbines and Compressors of Process Gas Compressors (PGCs) Sr. No. PGC Sub-equipment Standard ...

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) 17 Chapter II: Audit Mandate, Products and Impact 2.1 Authority of the CAG for audit of receipts Article 149 of the Constitution of India provides that the Comptroller and Auditor General of India (CAG) shall...

CHAPTER–2 FINANCES OF THE STATE 15 Chapter 2: Finances of the State 2.1 Major Changes in Key Fiscal Aggregates Changes in key fiscal aggregates in 2019-20 compared to 2018-19 Revenue Receipts
Revenue receipts of the State increased by 2.99 per...

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...

i TABLE OF CONTENTS Reference to Paragraph Page Preface v Overview vii -viii CHAPTER -I GENERAL Trend of revenue receipts 1.1 1-7 Analysis of arrears of revenue 1.2 7-9 Arrears in assessment s 1.3 9 Evasion of tax detected by the Department 1.4 10...

1 CCHH AAPPTTEERR II:: GG EENNEERRAALL 1.1 Trend of revenue receipts 1.1.1 The tax and non -tax revenue raised by the Government of Haryana, the State’s share of net proceeds of divisible Union taxes and duties assigned to States and Grants...

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...

49 GG LLOOSSSSAARRYY OOFF AA BBBBRREEVVIIAATTIIOONNSS AAs Assessing Authorities AETOs Assistant Excise and Taxation Officers ATNs Action Taken Notes BEs Budget Estimates BIFR Board of Industrial and Financial Reconstruction CGST Central Goods and...

43 Annexure I (Refer Paragraph No. 1.7.5) Position of paragraphs which appeared in the Audit Reports and those pending discussion/replies not received as on 30 November 20 20 Name of tax 2015 -16 2016 -17 2017 -18 Total Taxes on Sales, Trade etc....

CHAPTER – V (5.3) Allotment of Institutional Properties CHAPTER -V Allotment of Properties 5.3 Allotment of Institutional P roperties Introdu ction 5.3.1 The NOIDA (Preparation and Finalisation of Plan) Regulations, 1991 define s “institutional...

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...

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 – 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 – 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 (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 – 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,...

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 (5.4) 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...

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,...

List of Abbreviations 303 List of Abbreviations Abbreviations Full form 2013 Act Right to Fair Compensation and Transparency in Land Acquisition, Rehabili tation and Resettlement Act, 2013 ACEOs Additional Chief Executive Officer ADM (LA) Additional ...

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...

Appen dices 45 APPENDIX -I Failure to cancel the settlement of shops and forfeiture of basic licence fee (BLF)/license fee (LF) and security deposit (Reference Para No. 2.3 ) (Amount in `) Sl. No. Name of the Unit Year Type of shops No. of shops No. ...

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...

TABLE OF CONTENTS Reference to Particulars Paragraph (s) Page (s) Preface iii Overview v – viii CHAPTER -I: GENERAL Introduction 1.1 1 Trend of receipts 1.2 1 Follow up on the Audit Reports -summarised position 1.3 6 Response of the Government...

v OVERVIEW This Report contains 18 paragraphs relating to State Excise, Taxes on Sales, Trade, etc., Taxes on Vehicles, Goods & Passenger s and Mining Receipts. The total financial implication of the Audit findings is ` 502. 08 crore , of which the...

List of Abbreviations 65 List of abbreviations Abbreviations Full form AT&C Aggregate Technical & Commercial AMC/ATS Annual Maintenance Contract/Annual Technical Support BoD Board of Directors CE (IT) Chief Engineer (Information Technology) DISCOM...