Audit Reports

However, functions of Lokayukta were not defined in the notification issued in February 2014. 3.10 Property Tax Board Property Tax Board, although required to be set up as recommended in 13 th Finance Commission Report, had not been set up in Sikkim as of March 2015. 3.11 Service Level..................

Besides, revenue is also mobilised by the ULBs in the form o f taxes, rent, fees, etc. The funds of ₹ 433.52 crore and ₹ 794.91 crore were allotted to the ULBs for the year s 2017-18 and 2018-19 respectively. (Paragraph 3.4.1)
During 2017-18 and 2018-19, 25 and 26 ULBs respecti..................

i TABLE OF CONTENTS Paragraph(s) Page(s) Preface - ix Executive Summary - xi-xiv CHAPTER-I OVERVIEW Profile of State 1.1 1 Gross State Domestic Product of Himachal Pradesh 1.1.1 1-2 Sectoral contribution to GSDP 1.1.2 2-3 Basis and Approach to State ...

Changes in key fiscal aggregates in 2020-21 compare d with 2019-20 Revenue Receipts
Revenue receipts of the State increased by 8.77 per cent
Own Tax receipts of the State increased by 6.02 per cent
Own Non-tax receipts of the State decreased by 12.5 3 per cent
State’s Share of Union..................

4-General Administration 244.15 4.63 213.21 30.94 2. 6-Excise and Taxation 84.73 17.01 84.22 0.52 Unnecessary Supplemen- tary Grants 10 Cases: Original Provision: ₹ 4,045.30 Cr; Expenditure: ₹ 3,578.84 Cr Supplementary provision in these cases: ₹ 140.23 Cr Entire supplementary..................

Chapter 3 Fuel and Inventory Management 29 Chapter 3 Fuel and Inventory Management Fuel cost is the major component of the total cost of the power generation. Optimization of the fuel cost through effective and efficient planning of procurement and...

However, the Company did not mention this amount wh ile filing true-up petition for respective years. As a result, the Com pany had claimed and recovered excess interest of ` 107.23 crore on working capital involved in maintenance of coal stock from Haryana DISCOMs thro ugh tariff. This had put..................

Chapter 6 Power Procurement on the basis of Merit Order Dispatch by Haryana Power Purchase Centre for Haryana State 61 Chapter 6 Power Procurement on the basis of Merit Order Dispatch by Haryana Power Purchase Centre for Haryana State Haryana Power...

2019-20 2020-21 Budget Estimates Actual Budget Estimates Actual Budget Estimates Actual Budget Estimates Actual Budget Estimates Actual General Services 21,663 21,631 24,379 26,699 29,788 28,169 35,358 31,884 37,228 34,734 Social Services 29,403 25,473 31,404 28,061 34,176 29,743 36,114..................

10 The two power distribution companies (DISCOMs) 2 in the State of Haryana are responsible for preparation of Detailed Project Rep orts (DPRs) and online submission of DPRs duly recommended by the State Le vel Standing Committee 3 (SLSC) to the Nodal Agency and implementation of t he scheme as..................

3.3 Avoidable interest burden due to short deposit of advance income tax The Company delayed adoption of Income Computation and Disclosure Standards and had to pay penal interest of ` ` ` ` 14.99 crore. In the process it had to bear avoidable additional interest cost of ` `` ` 4.05 crore...................

in key fiscal aggregates in 2020 -21 compared to 2019 -20 Revenue Receipts ✓ Revenue receipts of the State decreased by 3.88 per cent ✓ Own Tax receipts of the State increased by 0.70 per cent ✓ Own Non -tax receipts decreased by 13.55 per cent ✓ State’s Share of Union Tax es and..................

3.3 Comments on transparency of budgetary and accounting process 3.3.1 Budget projection and gap between estimates and actual Efficient management of tax administration/other receipts and public expenditure holds the balance for achievement of various fiscal indicators. Budgetary allocations..................

of Revenue Receipts 2.08 4.03 -4.56 -3.88 2 b. of Own Tax Revenue 2.12 13.69 -4.43 0.65 3 c. of Non -Tax Revenue 23.38 5.96 -35.60 -13.55 4 d. of Total Expenditure 4.16 5.85 4.54 6.92 5 e. of Capital Expenditure -5.55 -17.65 -2.36 17.93 6 f. Capital Outlay -4.76 -7.78 -2.84 -14.31 7 g. Loan &..................

Comments on effectiveness of budgetary and acco unting process 3.4.1 Budget projection and gap between expectation and actual Efficient management of tax administration/other re ceipts and public expenditure holds the balance for achievement of va rious fiscal indicators. Budgetary allocations..................

RoCE is calculated by dividing a company’s Earnings Before Interest and Taxes (EBIT) by the capital employed 9. The details of RoCE of 30 SPSEs during the period from 2018-19 to 2020-21 are given in Table 5.5. Table 5.5: Return on Capital Employed Year EBIT( ` `` ` in crore) Capital..................

11.58 .. 19.95 20.30 Net 4.67 (Dr.) 11.58 (Dr.) 0.35 (Cr) 112- Tax Deducted at Source Suspense .. 29.85 .. 129.85 - 55.32 Net 29.85 (Cr.) 129.85 (Cr.) 55.32 (Cr.) (b) 8782-Cash Remittances and adjustments between o fficers rendering accounts to the same Accounts Office. Minor Head 2018-19..................

set up at the office of the ETC for receiving live feed from the Distilleries so as to facilitate prompt and efficient decision making by generating online Management Information System (MIS). The distillery / brewery/bottling plant were required to make available, the CCTV footage, in an..................

CHAPTER-IV STAMP DUTY 83 CHAPTER IV: STAMP DUTY 4.1 Tax administration Receipts of stamp duty and registration fee are regulated under the Indian Stamp Act, 1899 (IS Act), the Registration Act, 1908,..................