Audit Reports

1.7.5) Position of paragraphs which appeared in the Audit Reports and those pending discussion/replies not received as on 30 June 2018. Name of tax 2014-15 2015-16 2016-17 Total Taxes on Sales, Trade etc. Paras appeared in the AR/ pending discussion in the PAC 11 12 12 35 Paras replies not..................

During exit conference, the Department stated that in online open auction process the Department had no control on the highes t bidding amount offered by the bidder. Bidders realised later that contract was not financially viable as production of minerals was controlled by the market demands...................

1 CCHH AAPPTTEERR II:: GG EENNEERRAALL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Governmen t of Haryana, the State’s share of net proceeds of divisible Union ta xes and duties assigned to..................

77 CHAPTER V: TAXES ON VEHICLES, GOODS AND PASSENGERS 5.1 Tax administration 5.1.1 Taxes on vehicles Registration of motor vehicles, issue of permits, issue of..................

-17 2017 -18 Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals General Services 14,481 13,597 16,639 16,765 19,668 18,713 21,663 21,631 24,379 26,699 Social Services 18,563 15,414 21,498 19,120 25,015 21,539 29,403..................

S t a t e ’ s o w n r e s o u r c e s The ratio of the State’s tax revenue to GSDP was between 6.65 and 7.69 per cent during 20 13 -14 to 20 17 -18 . It a lso included book adjustment of `139.46 crore , which increased the revenue receipts artificially during the year on account of Guarantee..................

expenditure Amount 1 Non -submission of NDC bills for AC bills drawn by the DDOs during 2017 -18 (details at Para 3.6 ) 27.79 Non -transfer of Green Tax collected to Public Account (details at Para 1.9.4 ) 4.36 2 Amount remained unutilized under ZP Fund in Public Account out of the amount (`6,752..................

of Revenue Receipts. 14.69 14.55 b. of Own Tax Revenue. 14.61 13.60 c. of Non -Tax Revenue. 9.08 8.30 d. of Total Expenditure. 14.55 14.61 e. of Capital Expenditure. 12.49 14.46 f. of Revenue Expenditure on Education. 13.52 10.76 g. of Revenue Expenditure on Health. 15.56 16.46 h. of..................

The budget estimates of receipts should be based on the existing rates of taxes, duties, f ees, etc. Deficiencies in the management of budget and expenditure and violation of the provisions of Budget Manual noticed in audit are discussed in the subsequent paragraphs. 2.2 Summary of..................

Share of State’s own tax revenue being the main source of revenue in revenue receipts decreased from 65 per cent in 2013 -14 to 56 per cent in 2017 -18 indicating low growth rate of tax revenue when compared to other components of revenue receipts . Though the receipts under Sta te..................

4earnings from renting, leasing of building, catering services, advertisements, maintenance of sidings and level crossing, re -imbursement of loss on strategic lines etc. 5 Operatio nal receipts from freight, passenger, other coaching traffic and sundry earnings of ir. 6Operating..................

Delhi Jal Board (DJB), Delhi Vidyut Board 1 (DVB) and Directorate of health services contributed ` 1,516.92 crore ( 21.81 per cent ), ` 1,174.27 crore (16.89 per cent ) and ` 1,158.45 crore (16.66 per cent ) of the ar rears respectively. Land and Building Department , Delhi State Industrial and..................

The Tourist Lodge, Dimapur located adjacent to old Nagaland State Transport bus station, taxi stand and railway station established during 1980’s is the only commercial establishment run by the Department. The management of the Tourist Lodge is under the administrative control of the District..................

CHAPTER - I SOCIAL SECTOR 1.1 Introduction This Chapter of the Audit Report for the year ended 31 March 2016 deals with the findings on audit of the State Government units und er Social Sector. The departments of the State Government under Socia l...

This was especially true of Online lotteries. (Paragraph 4.2.13.1) Audit Report for the year ended 31 March 2014 xiv Location of central server outside the state was ag ainst the Rule and agreement with the distributor. (Paragraph 4.2.13.2) Profit and Loss Accounts of the distributor reveale d..................

nt Company and Other Company) and the provisions of Section 19 A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 197 1 shall apply to the report of such test Audit. Audit of Statutory Corporations is governed by thei r respective legislations...................

CHAPTER – VI FOLLOW UP OF AUDIT OBSERVATIONS 6.1 Response of the departments to the recommendati ons of the Public Accounts Committee (PAC) Finance Department issued instructions to all depar tments to submit Action Taken Notes (ATNs) on various...

1.2.4.6 Improper maintenance of online data of secu rity equipment and infrastructure in Airport Information Management Sy stem (AIMS) In the background of non-existence of regular repor ting system of security equipment and infrastructure in Directorate of Security, it was d ecided (May 2016) to..................

Indian Oil Corporation Limited 6.5 Unjust burden of avoidable entry tax on the co nsumers Consumers in the State of Bihar were unduly burdene d with avoidable payment of entry tax amounting to ` `` `528.01 crore by Indian Oil Corporation Limited. As per Bihar Entry Tax Act 1993 (BET), entry tax..................

The concession rate of interest on advances is treated as perks under the Income Tax Act, 1961 and PFC including its subsidiaries also considers i t as part of the taxable salary of its executives for deducting tax at source. Besides thi s, moveable assets perk was also allowed by PFC...................

IOCL, however, did not pay the entry tax on such transfer of products which was not in conformity with the Bihar Entry Tax Rules 2006. The revenue de partment of Government of Bihar (GoB) raised the demand for payment of entry tax on the a bove transfer w.e.f. 2008-09. IOCL challenged the..................

 Consultant (M/s Datta & Datta) was removed (January 2018) from its services and M/s D K Associates was made the architect/design co nsultant (supervision consultant) for remaining work of the construction of building. M/s D K Associates concurred (June 2018) with the request ( July 2016) of..................

In the case of Madina Impex management had taken their credentials and found that they were registered tax payers in Pakistan and they had sign ed the contract before opening of LC. 2. NTC has taken necessary steps to safeguard the inte rest of the Corporation and there were no objections raised..................