Audit Reports

It is administered by the Registration, Excise and Prohibition (Registration) Department headed by the Inspector General, Registration (IGR). The Department functions under the administrative control of the Secretary of the Registration Department who is the chief revenue controlling......

Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended March 2014 Government of Bihar Report No. 3 of the year 2014 TABLE OF CONTENTS Paragraph Page......

The audit of revenue receipts of the State Government is conducted under Section 16 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971. This Report presents the results of audit of receipts comprising commercial taxes, state excise, taxes on vehicles,......

Government are regularly and promptly assessed, realised and duly credited in the public account and compare them with the records of the Accountant General (A&E) to see the amounts as realised have been duly credited in Public Account. We observed in May 2014 from the revenue receipts of the......

Patna (P.K. SINGH) The Accountant General (Audit), Bihar COUNTERSIGNED New Delhi (SHASHI KANT SHARMA) The Comptroller and Auditor General of India (92)......

involving 1,403.80 crore. Some of the major findings are mentioned below: I. General Total receipts of the Government of Bihar for the year 2013-14 were 68,918.65 crore. The revenue raised by the State Government amounted to 21,505.51 crore comprising tax revenue of? 19,960.68 crore and......

shall be published with the prior approval of the Board of Revenue, ordinarily 15 days before the date fixed for commencement of settlement, in which general conditions of settlement shall be mentioned. 3.4.4.1 Improper determination of Minimum Guaranteed Quantity of liquor for excise shops Rule 5......

Abbreviations Abbreviations Full form AA Assessing Authority A&E Accounts & Entitlement ACCT Assistant Commissioner of Commercial Taxes AG Accountant General ACE Assistant Commissioner of Excise ATNs Action Taken Notes BE Budget Estmates BVAT Act Bihar Value Added Tax Act BTEG Act Bihar Tax on......

CHAPTER-IV TAXES ON VEHICLES CHAPTER-IV: TAXES ON VEHICLES 4.1 Tax administration The levy and collection of taxes on vehicles in the State is governed by the provisions of Motor Vehicles (MV) Act, 1988, Central Motor Vehicles (CMV) Rules, 1989,...

ANNEXURES ANNEXURE-I (Refer: Paragraph-1.8) Audit Planning Name of the Total number Number of Number of Department of auditable units planned units audited units Commercial Taxes 55 40 40 Registration, Excise 50 39 39 and Prohibition (Excise)...

72 283 279.62 2011-12 43 242 2,654.96 15 111 22.35 58 353 2,677.31 Total 253 675 3,326.31 169 479 306.28 422 1154 3,632.59 217 Report of Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2012 Appendix 1.2 (Reference: Paragraph: 1.8.1; Page 11) Details of serious......

The Government, in contravention of the provisions of the constitution of the Report of Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2012 IRC, decided (October 2000) to implement the Haryana Registrations Information System (HARIS) through the District Red Cross......

2 (i) Faridabad, (ii) Gurgaon, (iii) Jind, (iv) Kurukshetra, (v) Panchkula, (vi) Rohtak, (vii) Sirsa and (viii) Yamunanagar. Report of General, Social and Economic Sectors (Non-PSU) for the year ended 31 March 2012 Table 1: Budget provision and expenditure (' in crore) Year Council of Ministers......

(Paragraph 5.1.11.3) Report of Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2012 5.1.1. Introduction Technical education contributes substantially to the socio-economic development of the State and country as a whole. The Technical Education Department (TED)......

CHAPTER-1 INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General of India (CAG) relates to matters arising from compliance audit of the transactions of the departments and autonomous bodies in Social......

Report of the Comptroller and Auditor General of India on Social, General and Economic Sectors (Non-Public Sector Undertakings) for the year ended 31 March 2012 Government of Haryana......

7. The audit has been conducted in conformity with the Auditing Standards issued (March 2002) by the Comptroller and Auditor General of India. XI......

These Sports Associations were functioning independent of SAG. 1.3.2 Organizational set up The affairs of SAG are looked after by a General Body assisted by a Governing Body. The Minister of the Youth Services and Cultural Activities is the President of the General Body and Chairman of the......

Appendices APPENDTX-I Norms for contaminants in river/lake/ground water was not done (Reference: Paragraph 1.1.7.1; Page 4) Designated Best Use Class of Criteria Water Drinking Water Source A • Total Coliforms Organism without conventional...

Sports Hostels were either not operational or intake was much less than their capacity. Decisions taken in General Body and Governing Body of the Sports Authority of Gujarat were not implemented. Land for Sports Complexes were not allotted in five places and in three places, uninterrupted......

100 mtr from protected limits and regulated area of further beyond it upto 200 mtr near or adjoining protected monuments shall apply to the Director General of Archeology at least three months before the date of commencement of such construction and obtain requisite permission. The Governor in......

The heavy losses were Comptroller and Auditor General of incurred by Uttar Haryana Bijli Vitran India. These accounts are also subject to Nigam Limited (Z 2,011.24 crore) and supplementary audit conducted by Dakshin Haryana Bijli Vitran Nigam Comptroller and Auditor General of Limited ft......

2 of 2013 on PSUs (Social, General and Economic Sectors) SI. Sector & Name of the Name of the Month and Paid-up capital Loans** outstanding at the close of 2011-12 Debt Manpower No. Company Department year of equity (No. of incorporation State Central Others Total State Central Others......

M/s Anamika Conductors Pvt Ltd., Jaipur ^ 20,200 per KM for 11,200 KM. 87 Audit Report No. 2 of 2013 onPSUs (Social, General and Economic Sectors) The firm, however, expressed inability to supply the material at old rate citing steep hike in the raw material prices and offered (August 2009)......

71 Audit Report No. 2 of 2013 on PSUs (Social, General and Economic Sectors) Department and Chief Auditor of the Company. Views of the Government/ Management have been considered while finalising the para. Arrears Outstanding 3.1.3 Haryana Electricity Regulatory Commission (HERC) while issuing......

Report of the Comptroller and Auditor General of India on Public Sector Undertakings (Social, General and Economic Sectors) for the year ended 31 March 2012 GOVERNMENT OF HARYANA Report......

BoDs Board of Directors BOT Built Operate Transfer BS Bulk Supply CA Chartered Accountant CA Commercial Assistant CAG Comptroller and Auditor General of India CEA Central Electricity Authority CERC Central Electricity Regulatory Commission CKM Circuit Kilometers CL Corporate Loan COD......

PREFACE Government commercial concerns, the accounts of which are subject to audit by the Comptroller and Auditor General of India (CAG) fall under the following categories: Government companies, Statutory corporations, and Departmentally managed......

All the dealers registered under the Haryana General Sales Tax Act, 1973 (HGST Act) were liable to get registered under the HVAT Act. Every dealer whose gross turnover (GTO) exceeded five lakh were liable to get registered under the HVAT Act from the day following the day his GTO exceeded......

Government level and is responsible for the administration of the MV Act/Rules in the State and assisted by the Transport Commissioner who exercises general superintendence over the functioning of the Department. The powers of Registering and Licencing Authority (RLA) are being exercised by 57......

Taxation Department GOI Government of India GDP Gross Domestic Product GTO Gross Turnover HVAT Act Haryana Value Added Tax Act, 2003 HGST Act Haryana General Sales Tax Act, 1973 HVPNL Haryana Vidyut Prasaran Nigam Limited HPGCL Haryana Power Generation Corporation Limited HLL Rules Haryana Liquor......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA ON REVENUE SECTOR FOR THE YEAR ENDED 31 MARCH 2012 GOVERNMENT OF HARYANA Report No. 1 of the year 2013 TABLE OF CONTENTS Reference......

2. The audit of revenue receipts of the State Government is conducted under Section 16 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971. This Report presents the results of audit of receipts comprising taxes on sales, trade etc./value added tax,......

1. Chapter-I General Chapter I is based on the audit of Finance Accounts and State Budget for the year ended March 2012. This Report provides an analytical review of total revenue receipts of the State Government for the year 2011-12. Revenue raised by the Government comprises of tax and......

Chandigarh (ONKARNATH) The Principal Accountant General (Audit) Haryana Countersigned New Delhi (VINOD RAI) The Comptroller and Auditor General of India 85......

The overall control and superintendence over levy and collection of SD and RF vests with the Inspector General of Registration (IGR), Haiyana, Chandigarh. The IGR is assisted by the 21 Deputy Commissioners (DCs), 67 tehsildars and 46 naib tehsildars acting as Registrars, Sub Registrars (SRs)......

The population has been growing at a compound annual growth rate (1.49 per cent) which is comparable with that of other General Category States (1.48 per cent). The literacy rate was higher than the national average. The infant mortality rate was lower than the all India average. The......

(UCs) should be obtained by the departmental officers from the grantees and after verification, these should be forwarded to the Accountant General by the end of the subsequent financial year, unless specified otherwise. However, of the 8,273 utilization certificates (UC) due in respect......

Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred under various grants is within the authorization given under the Appropriation Act and the expenditure required to be charged under the provisions of the......

Due to its higher GSDP growth rate and low population, the per capita income growth in Haryana fared better than that of other General Category States in the current decade. 1.1 Introduction This chapter provides a broad perspective of the finances of the Government of Haryana during 2010-11 and......

2.1.2 Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred under various grants is within the authorisation given under the Appropriation Acts and that the expenditure required to be charged under the provisions......

After veri fication, these should be forwarded to the Principal Accountant General within a reasonable time, unless a specific time limit is fixed by the sanctioning authority. However, of the 14,394 UCs due for submission in respect of grants and loans aggregating ^ 9,984.50 crore, 3,743 UCs......

Benefits Programme ARWSP Accelerated Rural Water Supply Scheme BE Budget Estimates BRGF Backward Region Grant Fund CAG Comptroller and Auditor General of India CE Capital Expenditure CO Capital Outlay DCC Detailed Countersigned Contingency DCRF Debt Consolidation and Relief Facility DDP......

All the dealers registered under the Haryana General Sales Tax Act, 1973 (HGST Act) were liable to get registered under the HVAT Act. Every dealer whose gross turnover (GTO) exceeded five lakh were liable to get registered under the HVAT Act from the day following the day his GTO exceeded the......

Government level and is responsible for the administration of the MV Act/Rules in the State and assisted by the Transport Commissioner, who exercises general superintendence over the functioning of the Department. The powers of Registering and Licencing Authority are being exercised by 54......

Chandigarh (ONKAR NATH) The Principal Accountant General (Audit) Haryana Countersigned New Delhi (VINOD RAI) The Comptroller and Auditor General of India 131......

The audit of revenue receipts of the State Government is conducted under Section 16 of the Comptroller and Auditor General's (Duties. Powers and Conditions of Service) Act. 1971. This Report presents the results of audit of receipts comprising taxes on sales, trade etc./value added tax.......

Some of the major findings are mentioned below: 1. General The total revenue receipts of the State Government for the year 2010-11 were 25,563.68 crore. Revenue raised by the Government during the year was 20,211.31 crore, compnsing tax revenue of 16,790.37 crore and non-tax......

The overall control and superintendence over levy and collection of SD and RF vests with the Inspector General of Registration (IGR), Haryana, Chandigarh. The IGR is assisted by the 21 Deputy Commissioners (DCs), 67 Tehsildars and 46 Naib Tehsildars acting as Registrars, Sub Registrars (SRs)......

of Accelerated Power Development and Reforms Programme (APDRP) in UHBVNL and DHBVNL were included in the Report of the Comptroller and Auditor General of India (Commercial), Government of Haryana for the year ended 31 March 2007. The Report was discussed by Committee on Public Undertakings......

The matter was referred to the Government in August 2011; the reply had not been received (September 2011). General 3.10 Follow up action on Audit Reports Replies outstanding 3.10.1 The Report of the Comptroller and Auditor General of India represents the culmination of the process of scrutiny......

Preface Government commercial enterprises, the accounts of which are subject to audit by the Comptroller and Auditor General of India (CAG), fall under the following categories: Government companies, Statutory corporations, and Departmental^ managed......

7,078.54 3 Expenditure on Distribution of Electricity (a) Fixed cost (i) Employees cost 283.43 316.87 547.95 745.71 506.42 (ii) Administrative and General expenses 21.76 31.19 37.85 43.21 53.23 (iii) Depreciation 91.65 108.13 77.66 109.74 93.00 (iv) Interest and finance charges 94.72 140.95......

October 2008 and However, where the goods are not covered under October 2009, we any specific entry of the schedule, general rate noticed that 11 dealers of tax given for residuary item is applicable. paid tax at lower Further, Section 8 of the Central Sales Tax Act rates due to incorrect (CST)......

and magnitude of the issue; it was proposed to constitute a special team comprising officials from GASAB, RBI, State Government and Accountant General to study and review the existing accounting system/procedure and to look into the nature of the consequence of transaction so as to devise a......

The audit of revenue receipts of the State Government is conducted under Section 16 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. This Report presents the results of audit of receipts comprising sales tax, land revenue, taxes on vehicles,......

involving 352.04 crore. Some of the major findings are mentioned below: I General The total revenue receipts of the Government of Gujarat in 2009-10 were 41,672.36 crore as against 38,675.71 crore during 2008-09. The revenue raised by the State from tax receipts during 2009-10 was ?......

had issued orders delegated the powers of conversion from new between June 1996 tenure to old tenure to Mamlatdar ALT under and July 2002 wherein general powers of Mamlatdar ALT under Section the restrictions of 70 (O ) of the Act. new tenure had been Section 76A of the Act empowers the......

The Government, therefore, could not recover 2.51 erore leviable for renewal of fitness certificates. This also exposed the general public to the dangers due to vehicles plying on roads without valid fitness certificates. Besides, minimum fine of? 13.30 crore was also leviable in these cases......

The Inspector General of Registration (IGR) and Superintendent of Stamps, Gandhinagar is the head of the Department. The IGR is assisted by the Sub-Registrar (at the district and taluka level) whereas the Superintendent of Stamps is assisted by the Deputy Collector (Valuation of Property) [DC......