Audit Reports

of Liquidated Damages (LD) 158 2.1 7 Statement showing period of non -recovery for the amount due from defaulting contractors in case of terminated contracts Statement showing details of non -issue of RRC for recovery from the contractor 163 2.18 Statement showing Extra expenditure due to co............

at the end of the year as furnished by the Commercial Tax Department in respect of sales tax, profession tax, entry tax, luxury tax and tax on works contracts is deta iled below in T able-1.5. Table – 1.5 Arrears in assessment s Head of revenue Year Opening balance New cases du e for assess-............

and Recommendations 2.6 60 CHAPTER 3 FINANCIAL REPORTING Non -submission of Utilisation Certificates 3.1 61 Detailed Contingency Bills 3.2 61 Departmental C ommercia l Undertakings 3.3 62 Reporting of Pending Cases 3.4 62 Operation of Minor Head ‘800 ’ 3.5 63 Non -transfer of amount s............

Excessive/Insufficient re-appropriation of funds 2.4.9 47 Substantial surrender of funds 2.4.10 47 Rush of expenditure 2.5 47 Non-reconciliation of Departmental figures 2.6 48 Compliance Audit on Budgetary Process for Grant No. 36- Drinking Water and Sanitation Department 2.7 48 Introduction............

available with GLPC since 2011 -12, the selection of SDPs was delayed by more than two years due to non -finalisation of terms and conditions of the contracts. Audit further observed that -  One SDP after completing training for 322 candidates, stopped the training due to non -payment of funds............

 In case of dealers engaged only in civil work contracts, a scheme was proposed for payment of lum p sum tax retrospectively at rate of 0.6 per cent with remission of interest and penalty.  The Budget proposed to delete the entry relating to exemption of LPG for domestic use in the State.............

following nature: Loss of ` 67.22 crore in one case due to non comp liance to rules, regulations, directives, procedures and terms and conditions of contracts. (Paragraphs 4.8 ) Loss of ` 953 .90 crore in five cases due to non -safeguarding the f inancial interests of organisation. (Paragraphs............

As per Section 11 of the GVAT Act, tax credit shall not be admissible where the goods are used in manufacture of tax free goods or in lump -sum works contracts. 14 ACCT -94 Rajkot, 104 Gandhidham and 65 Surat Audit Report (Revenue Sector) for the year ended 31 March 2015 - Report No. 4 of 201 5 26............

Arrangement of Independent Feeder for Agriculture Uses 107.42 Saving was attributed to non- utilisation of funds due to delay in work of different contracts by Turn Ke y Contractors. 129 6801-Loans for Power Projects Strengthening of Transmission System 47.09 Saving was attributed to non-............

Implementation of VAT (including IT audit of VATIS) 2.4 12 Short levy of tax due to incorrect determination of taxable turnover 2.5 41 VAT on works contracts 2.6 42 Levy of penalties 2.7 45 Sales tax incentives 2.8 46 Interstate sales and Export sales 2.9 48 Under-declaration of tax due to............