Audit Reports

related to electrical, mechanical and fabrication works that the AAs in assessment treated these works valued at ` 14.69 crore as civil works contracts and levied lump - sum tax at the rate of 0. 6 per cent instead of correct rate of two per cent . This resulted in short levy of tax to the............

of award of civil works and Electro Mechanical works, termination of 2.1.19 133 Table of contents iii Particulars Reference to Paragraph (s) Page (s) contracts in respect of Tejpura, Walidad and Paharma SHPs (d) Statement showing status of incomplete RIDF Phase XIII, XV, XVI and XVII schemes............

Lahmeyer International was declared (November 2006) ineligible by Wo rld Bank for award of bank - financed contracts for a period of seven years because of corrupt activities in the Lesotho Highlands Water Project. Since there was no representative of the State Government on TUL’s Board and no............

and Resettlement (R&R) Policy - 2005 of the State Government; (iv) Guidelines relating to Engineering, Procurement and Construction (EPC) contracts and Internal Benchmark (IBM) estima tions with relevant Schedule of rates; (v) Government Orders, memos and circulars issued from time to............

of Audit 2.3 14 Input Tax Credit 2.4 14 Levy of Penalty 2.5 17 Non-levy of interest and penalty for belated payment of Tax 2.6 19 VAT on Works Contracts 2.7 20 Tax on interstate sales 2.8 23 Non-levy of tax due to incorrect exemption of turnover 2.9 27 s Short levy of VAT due to incorrect............

under them. This Report of the Comptroller and Auditor General of India (CAG) relates to matters arising from the audit of 11 Government Departments and Autonomous Bodies under the Economic Sector. Compliance Audit covers examination of the transactions relating to expenditure of the............

{Paragraph 2.3.6.1(iii)} Project management was weak. Contracts were awarded with delays ranging from six to nine months thus adversely affecting the schedule of construction of PMGSY roads. {Paragraph 2.3.6.2(B)} Cases of departure from the prescribed design/speci fication/norms in execution of............

The reply is not ac ceptable as the contracts were in violation of rules applicable and favoured interest s of the contractors at the cost of the public exchequer. The matter was referred to the Government (May 2015 ); the reply was awaited (December 2015). 74 Five per cent mobilization............

of the following nature: Loss of ` 36.7 7 crore in 10 cases due to non -compliance with rules, directives, procedures, terms and conditions of contracts. (Paragraphs 3.1.3.7, 3.1.3.8, 3.1.3.9, 3.2, 3.3.2 .4, 3.3. 2.5, 3.3. 2.6, 3.4, 3.7 and 3.8 ) Loss of ` 313.29 crore in nine cases due to............

Preliminary test was , however, not conducted and the concrete mix was not designed accordingly . The State Government stated that in the contracts where cement concrete was in lesser quantity, the provision of design mix being impracticable was not included in the agreement. It was added that............