Audit Reports

2.3 Results of a udit 12 2.4 Audit of ‘Assessment, levy and collection of Value Added Tax on transfer of goods involved in the execution of works contracts’ 13 2.5 Audit of ‘Tax Exemption to Industries’ 32 2.S Other Audit lbservations 49 Value Added Tax 2.6.1 Application of incorrect............

(Para 6.5) Contracts entered into by BHEL with eight private p roject developers provided that payments shall be released to BHEL through Letter of Credit (LC). It was, however, observed that BHEL did not ensure compliance of this contract provision and no t only initiated supplies without............

Divisions, Shillong, Jowai and T ura; July 2015 to January 2016] In Meghalaya, all user departments 1 utilising minerals for execution of works contracts are responsible for deduction of royalty from the contractors and depositing the same to the concerned forest divisions. The F&E............

Comptroller and Auditor General of India for the year ended March 2017 Levy and collection of Service Tax on Entertainment Sector Union Government Department of Revenue Indirect Taxes – Service Tax Report No. 31 of 2017 Laid on the table of Lok Sabha/Rajya Sabha _________ ___ Table of............

(Paragraph 2.2.2) Out of 87 major contracts reviewed in Audit, there were delays in execution of formal contract in 84 cases after issuance of Lette r of Acceptance. (Paragraph 2.3.2) Delayed commissioning of Captive Power Plant result ed in idling of various processing units for a............

of State’s share of urban development cess in Government account 115 4.9 Statement showing sanctioned, working and vacant posts in revenue department 117 Audit Report on Local Bodies for the year ended 31 March 2016 iv Appendix Subject Page no. 5.1 Details of dimensions of............

2.1 7 Gaps in Framework of Rules 2.2 7 Model Bidding Document 2.3 9 Solvency limit of contractors 2.4 11 Integrity Pact not included in NITs of big contracts 2.5 12 Lack of system for Road Safety 2.6 13 Obsolescence of Manual of Orders 2.7 13 CHAPTER - 3 ROAD DEVELOPMENT POLICY AND PLANNING Road............

CHAPTER-I : GENERAL Trend of Revenue Receipts 1.1 1 Analysis of arrears of revenue 1.2 4 Arrears in assessments 1.3 5 Evasion of tax detected by the Department 1.4 6 Pendency of refund cases 1.5 6 Response of Government/departments towards audit 1.6 7 Analysis of the mechanism for dealing with............

Award of such high value contracts on nomination basis without competition promotes xvi ineffectiveness, arbitrariness, and ignores the need to improve quality and enforce cost controls. (Paragraph 10.2.2) ● State Government allotted 12 major works valuing ` 983.51 crore (54 per cent of total............

of works through restricted tender CPWD Manual which is also applicable in Manipur env isaged, among others, the following criteria for award of contracts throu gh restricted tenders. Work required to be executed with very great speed, for which not all contractors may qualify; Work............