Audit Reports

Municipal Administration, Housing and Urban Development 235.39 - 235.39 108.31 127.08 6 17. Agriculture 163.17 7.25 170.42 114.64 55.78 7 19. Environment and Forest 192.96 14.36 207.31 13 5.42 71.90 8 20. Community and Rural Development 1,040.46 48.92 1,089.39 942.72 146.67 9 21. Commerce and......

for economic and social development, (4) Public Health, Sanitation, Conservancy and Solid Waste Management (SWM), (5) Urban forestry, protection of environment and promotion of ecological aspects, (6) Safeguarding t he interests of the weaker sections of the society, including the handi capped......

departments such as To urism & Civil Aviation Department (TCAD), Land Revenue & Disaster Management Departme nt (LRDMD), Police Department, Forest, Environment & Wildlife Manageme nt Department, Roads & Bridges Department and Rural Management & Development Depar tment (RMDD) as detailed below:......

and Family Welfare Department, the Department util ised only ` 1.05 crore for bio- medical waste management system for protection and improvement of environment Executive summary vii while the balance of ` 33.33 crore was irregularly utilised for construct ion of the 1000 bedded hospital at......

& Ca sh Crop Development Department, Gagntok 8,632.72 Principal Chief Conservator of Forest cum Principal Secretary, (Territorial), Forest Environment & Wildlife Manage ment Department, Gangtok 8632.72 Divisional Forest Officer (T) East Division, Gangto k 634.30 631.67 The Divisional......

and Bridges Department) 39 1.7 Excess Payment to Contractors (Rural Management and Development Department ) 41 1.8 Diversion of Cess fund (Forest, Environment and Wildlife Management Depart ment) 43 1.9 Infructuous expenditure and loss of revenue (Urban Development and Housing Department) 44......

Division Taxes on Motor Vehicles 05 14 3.86 5 Mines, Minerals and Geology Non-ferrous Mining and Metallurgical Industries 03 03 3.31 6 Forest, Environment and Wildlife Management Forestry and Wildlife 11 22 53.23 7 Finance, Revenue and Expenditure (Directorate of Sikkim State Lotteries)......

For removal of more than five trees for any non-forestry project, marking order from the Forest, Environment and Wildlife Management Department (FEWLMD) was required to be obtained before the removal of the 3.1. Inclusion of cost of standing trees in respect of land acquired for PMGSY......

No. Grant No. Name of Grant/Appropriation Original Supplem entary Total Actual expenditure Saving REVENUE - VOTED 1 12 Forestry & Environment Management– Revenue Voted 215.86 1.50 217.36 119.34 98.02 2 15 Horticulture & Cash Crops Management– Revenue Voted 151.01 14.29 165.30 78.70 86.60 3......

8 Value Added Tax, Central Sales Tax, Environment Ces s and Medicine and Toilet Preparation are the revenue receipts subsumed to GST. Audit Report on State Finances for the year ended 31 March 2018 18 Source: Finance Accounts Total Expenditure increased by 43.78 per cent ( ` 1,728.18 crore)......

Mines and Minerals Non-ferrous mining and metallurgical industries 10 12 106.12 6. Environment and Forests Forestry and Wild Life 313 959 192.91 Total 1,061 5,511 2,312.82 Audit did not receive even the first replies from t he heads of offices within one month from the date of issue of the......

(Paragraph 1.1)  During the year 2017-18, two Audit Committee meetin gs in respect of Environment and Forests Department were held in whi ch 146 paragraphs were settled. (Paragraph 1.6.2)  Test check of records of 100 offices conducted duri ng the year 2017-18 revealed under-assessment/short......

4.7 80 Systemic deficiency in calculation of MV tax at prescribed rate in Tax Defaulter Report generated from ‘VAHAN’ database 4.8 82 CHAPTER-V: ENVIRONMENT AND FORESTS DEPARTMENT Administration 5.1 85 Working of internal audit wing 5.2 86 Results of audit 5.3 86 Mines and Minerals......

Reports were not found shared with the Traffic Poli ce Department to trace out the defaulters on road as unfit vehicles are threats to public and environment. Thus, due to the failure of the above DTOs to ensur e compliance with the provisions of the MV Act, the State has been put not only to......

Finance (Taxation) Sales Tax 83 74 25 25 Agricultural Income Tax 2 1 1 1 2. Excise 50 41 16 16 3. Transport 52 51 16 16 4. Environment and Forests 93 81 29 29 5. Mines and Minerals (Geology and Mining) 1 1 -- -- 6. Stamp Duty and Registration 81 63 13 13 Total 368 121 318 122 100 100 . 121......

AMV Assam Motor Vehicle AMVT Assam Motor Vehicle Taxation DTO District Transport Officer GoA Government of Assam MV Motor Vehicle Chapter - V : Environment and Forests Department AMMC Assam Minor Mineral Concession APCCF Additional Principal Chief Conservator of Forests CCF Chief Conservator......

Irrigation and Flood Control 846.95 418.56 Energy 1562.82 433.49 Industry and Minerals 709.49 2299.60 Transport 1736.71 21.59 Science Technology and Environment 28.29 483.64 General Economic Services 576.94 652.36 Grants-in-aid and Contributions 125.05 142.91 II-Revenue deficit carried over to......

Minerals Development, Restoration and Rehabilitation Fund The Fund was established vide Hary ana Government notification dated 10 th July 2015 for environmentally sustainable growth of the Mining sector, protection, preservation, rehabilitation and restoration of the mining sites in the State......

To maintain a stable and sustainable fiscal environment consist ent with equitable growth, the 13 th FC recommended a fiscal consolidation roadmap for the States by amending their Fiscal Responsibility Legislations . The Gujarat State Legislature in March 2011 a mended its Fiscal Responsibility......

To maintain a stable and sustainable fiscal environment consist ent with equitable growth, the Thirteenth Finance Commission (13 th FC) for the period 2010-15 had recommended a fiscal consolidation roadmap for the States by amending (2011) their fiscal responsibility legislations. This......