Audit Reports

C HAPTER – IV G ENERAL S ECTOR 51 4.1 Introduction This Chapter of the Audit Report for the year ended 31 March 2019 deals with the findings of Audit of the State Government Departments/Units under General Sector. During 2018-19, total budget...

O VERVIEW vii OVERVIEW Chapter-I Introduction This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from Compliance Audits and test Audit of tr ansactions of various Departments of the Government of Arunachal...

C HAPTER – II S OCIAL S ECTOR 5 2.1 Introduction This Chapter of the Audit Report for the year ended 31 March 2019 deals with audit findings on State Government Departments under the Social Sector. During 2018-19, total budget allocation of the...

A PPENDICES 103 Appendix-2.1 (Reference: Paragraph 2.2.6.2) District-wise position of Sports Infrastructure Sch emes/Projects taken up during the Year 2014-15 to 2 018-19 Sl. No Name of the Infrastructure District-Wise Position 1 Total CH EK ES KD...

i Paragraphs Pages Preface v Overview vii CHAPTER-I:INTRODUCTION About the Report 1.1 1 Profile of the Office of the Principal Accountant General, Arunachal Pradesh 1.2 1 Planning and conduct of Audit 1.3 2 Significant Audit Observations 1.4 3...

C HAPTER – V R EVENUE S ECTOR 71 fCHAPTER - IV: REVENUE SECTOR 5.1 Introduction 5.1.1 Trend of Revenue Receipts Tax and non-tax revenue raised by the Government of Arunachal Pradesh during 2018-19, the State share of net proceeds of divisible...

C HAPTER – VI E CONOMIC S ECTOR (S TATE P UBLIC S ECTOR U NDERTAKINGS ) 89 6.1 Functioning of Public Sector Undertakings 6.1.1 Introduction As of 31 March 2019, there were seven Public Sector Undertakings (PSUs) (all Government Companies) in...

Itanagar Dated: (Cherring Angrup Bodh) Principal Accountant General, Arunachal Pradesh Countersigned New Delhi Dated: (Girish Chandra Murmu) Comptroller and Auditor General of............

16 Enarch Consultants Private limited, NOIDA in joint venture with NNP Infra Consultants Priv ate Limited, Delhi . 17 Wit h the condition to recover the amount of ` 36.15 lakh paid to the consultant firm between January and March 2012 and forfeited security deposit of ` 14.18 lakh of the............

PART -II Chapter -III Functioning of State Public Sector Undertakings (other than power sector) Introduction 3.1 There were 99 State Public Sector Undertakings (PSUs) as on 31 March 2019 which we re related to sectors other than the power sector ....

Audit noticed (December 2017) that the rates of 1 ,000 mm pile work in the foundation were taken from Delhi Schedule of Rates (DSR) 2012 in the deviation statement 20 and got approved (23 August 2013) from the Vice Chairman without considering the lower rate of the item given in DSR 2013 which............

CHAPTER -IV: STAMPS AND REGISTRATION FEES 4.1 Tax administration The levy and collection o f Stamp duty and R egistration fees in the State is governed by the Indian Stamp (IS) Act, 1899, the Registration Act, 1908 and the rules framed thereunder as ...

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-II Performance Audit 7 | P a g e CHAPTER-II PERFORMANCE AUDIT Horticulture Department 2.1 Working of Horticulture Department Performance Audit on 'Working of Horticulture Department' showed deficient planning, weak financial management,...

13 Commissioner Sale Tax v/s M/s Prabhu Dayal Prem Nar ayan (1988) 71 STC (SC) and Delhi Automobiles Private Limited v/s Commissioner of Sales Tax (1997) 104 STC 75 (SC). 14 AETCs: Baddi (three dealers: ` 47.98 lakh), Solan (two dealers: ` 2.08 lakh) and Una (one dealer: ` 1.26 lakh). Audit............

i TABLE OF CONTENTS SUBJECT Reference to Paragraph(s) Page(s) Preface vii Overview ix-xiii PART ‘A’ (Revenue Sector) CHAPTER-1 GENERAL Trend of revenue receipts 1.1 1-5 Analysis of arrears of revenue 1.2 6 Arrears in assessments 1.3 7 Evasion of ...

(b) Return on Investment related to listed Governme nt Companies There was one Company 69 listed on the Delhi Stock Exchange (DSE) however, on the request of the Company (1994) and recommendation of DSE the Security and Exchange Board of India accorded (September 2002) consent for delisti............

Appendices 123 Appendix 1.1 (Referred to in paragraph 1.1 and 1.1.2) Trend of revenue receipts (` `` ` in crore) Details of Share of net proceeds of divisible Union taxes and duties S. No. Major Receipt Head Actual Amount 1. 0005-901-Central Goods...

71 Appendix 2.1 (Referred to in paragraph 2.4) (` in lakh) Sl. No. Name of the unit Name of Assesse/TIN Year of case (Month and year of assessment) Name of the items Rate of tax leviable/ levied Turn - over Tax short levied Penalty leviable Nature...

79 CHAPTER -IV: FUNCTIONING OF STATE PUBLIC SECTOR UNDERTAKINGS 4.1 Introduction Public Sector Undertakings (PSUs) are established by Governments to carry out activities of a commercial nature for the development of the State as well as to cater to...

1 1.1 About this Report This Report of the Comptroller and Auditor General of India (CAG) contains matters arising from Performance A udit of selected programmes /schemes and Compliance A udit of transactions of various Departments of the Government ...

99 CHAPTER -VI: FUNCTIONING OF PSUs (NON - POWER SECTOR) 6.1 Introduction As on 31 March 2019 , there were 25 State PSUs (including four Government companies 1, whose incorporation was intimated to Audit d uring 2018 -19 ) in sectors other than...

Appendices 119 Appendix 2.1.1 (Referred to in Para : 2.1.6. 1(iv)) Sanction of PMAY -G houses in forest area (Amount in `) Sl. No. District Block Gram Panchayat Registration Number Beneficiary Name Sanction ed Amount Installment paid House...