Audit Reports

9 Chapter -II Performance Audit This Chapter presents the Performance Audits of ‘Implementation of Public Distribution System under National Food Security Act, 2013 ’ and ‘Implementation of Rashtriya Madhyamik Shiksha Abhiyan ’. Food, Civil...

155 Appendix 1.1 (Refer paragraph 1.2 ; page 1 ) Statement showing List of Departments S.No. Name of Department S.No. Name of Department S.No. Name of Department 1 Agriculture 18 General Administration 35 Public Health Engineering Department 2...

111 Chapter - V I Important findings emerging from audit that highlight deficiencies in planning, investment and activities of the Management in the State Government Companies and Statutory Corporations (other than Power Sector) are included in this ...

63 Chapter - IV Introduction 4.1. There were 96 State Public Sector Undertakings (PSUs) as on 31 March 2018 which were related to sectors other than Power Sector. These PSUs which were incorporated during the period between 1932 -33 and 2017 -18,...

1 Introduction Functioning of State Public Sector Undertakings General 1 State Public Sector Undertakings (PSUs) consist of State Government Companies and Statutory Corporations. State PSUs are established to carry out activities of commercial...

1 CHAPTER I GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by Government of Maharashtra during the year 2017-18, the State’s share of divis ible Union taxes and duties assigned to the State, and the Grants-in-aid...

vii OVERVIEW This Report contains 19 paragraphs relating to non/ short levy of taxes, duties, interest and penalty, etc., involving ` 221.33 crore. Some of the major findings are mentioned below: I General The total revenue receipts of the State...

58 CHAPTER V TAXES ON VEHICLES 5.1 Tax administration Levy and collection of taxes and other receipts under the Motor Vehicles sector are regulated by the Central Motor Vehicles Act, 1988, the Maharashtra Motor Vehicle Tax Act, 1958, the Maharashtra ...

40 CHAPTER III STAMP DUTY AND REGISTRATION FEE 3.1 Tax Administration Receipts from stamp duty and registration fee are regulated under the Indian Stamp Act 1899 (IS Act), Indian Registration Act, 1 908 (IR Act) and the rules framed there-under as...

Overview This Report contains one performance audit on “Levy and Collection of taxes on vehicles ” and 17 paragraphs relating to non/short levy of value added tax /central sales tax, excess refunds in VAT, short deposit of license fee, non/short ...

CHAPTER -I General 1.1 Trend of revenue receipts 1.1.1 The tax and non -tax revenue raised by the Government of Punjab, the State’s share of net proceeds of divisible Union taxes and duties assigned to States and Grants -in-aid received from the...

CHAPTER -IV Stamp Duty 4.1 Tax administration The State Govern ment exerci ses co ntrol over the registration of instru ments through the Inspector General of Registration, who is assisted by the Deput y Com missioners (Collectors), Tehsildars and...

Chapter -V Taxes on Vehicles 5.1 Tax administration The overall charge of the Transport Department vests with the State Transport Commissioner (STC), Punjab, Chandigarh. There are 11 Regional Transport Authorities (RTAs) which, in observance of the...

TABLE OF CONTENTS Description Reference to Paragraphs Page Preface -- v Overview -- vii - x Chapter -I General Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 6 Arrears in assessment 1.3 6 Evasion of tax detected by the Departme...

Chapter-I Introduction 1.1 Budget profile There are 39 departments and 36 autonomous bodies in the State. The position of budget and expenditure incurred the re against by the State Government during 2013-18 is given in Table 1.1 below: Table 1.1:...

Chapter-II Performance Audit [ HEALTH AND FAMILY WELFARE DEPARTMENT 2.1 Information Technology Audit of e-Aushadhi With a view to strengthening and streamlining the supply chain management system for storage and distribution of drugs and co...

Appendix 1.1 (Referred to in paragraph 1.1, page 1) Profile of Punjab A. General Data Sr. No. Particulars Figures 1. Area 50362 sq km 2. Population as per 2011 Census 2.77 crore 3. Density of Population (as per 2011 census) (All India Density = 382...

Annexures 127 Annexure – 1 (Referred to in Paragraph 1.8, Paragraph 1.9 and Paragraph 1.13 ) Summarised financial results of Power Sector Undertakings for the latest year for which accounts were finalised (₹ in crore) Sl. No. Activity & Name of...

Introduction Functioning of State Public Sector Undertakings 1 Functioning of State Public Sector Undertakings General 1. State Public Sector Undertakings (PSUs) consist of State Government Companies and Statutory Corporations. State PSUs are...

Part - I I Chapter – I V Performance Audit relating to other than Power Sector Undertaking s 63 Chapter -IV Audit other than Power sector Performance Audit Punjab State Bus Stand Management Company Limited 4.1 Working of Punjab State Bus Stand...

v OVERVIEW This Report contains 1 7 paragraphs relating to State Excise, Tax on Sales, Trade, etc., Taxes on Vehicles, Goods and Passenger, Stamp and Registration Fees and Mining Receipts including one paragraph on “Preparedness for transition to...

CHAPTER -I: GENERAL 1.1 Introduction This Chapter presents an overview of the trend of receipts raised by the Government of Uttar Pradesh , and the arrears of revenue, both Tax and non - tax, pending collection against the backdrop of the audit...

CHAPTER - I SOCIAL SECTOR 1.1 Introduction This chapter of the Report deals with the audit observations relating to the State Government departments under Social Sector. The names of the departments under Social Sector an d their budget vis-à-vis...

133 CHAPTER - IV REVENUE SECTOR E 4.1 General 4.1.1 Trend of revenue receipts The tax and non-tax revenue raised by the Governmen t of Nagaland during 2017-18, the State’s share of net proceeds of divisible Union taxes and duties assigned to the...