Audit Reports

selected schemes (OAP: 55; FAWDW: 273; and FADC: 11 0) made available in four test-checked districts 15 to verify the beneficiary details available online with the available physical application forms. It was noticed that as per application forms, though the beneficiaries were el igible for..................

Department of Rural D evelopment and Panchayats ( ` 132.76 crore), Excise and Taxation ( ` 50.00 crore) and Sports and Youth Services ( ` 41.00 crore). S i nce non-submission of UCs is fraught with the risk of misappropriation, it is imperative that the State Government should monitor this..................

121 Chapter - VI Forestry and Wild Life 121 Chapter-VI Forestry and Wild Life 6.1 Tax administration The Principal Secretary to the Government of Punjab is the overall in-charge of the Forest Department. The overall control and..................

Part-I: Chapter I - Introduction 7 Chapter - II Performance Audit Report No. 1 of the year 2021 - Social, General, Revenue and Economic Sectors (Non-PSUs) 8 7 Chapter-II Performance Audit SOIL AND WATER CONSERVATION, AND AGRICULTURE AND FARMERS’...

one performance audit on “Working of Forests and Wildlife Preservation Depar tment” and 18 paragraphs relating to non/short levy of value a dded tax/central sales tax, excess refunds in VAT, short deposit of special dev elopment fee/assessed fee, non/short levy of stamp duty, non/short..................

Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Revenue expenditure General Services 22,781.77 23,043.09 24,324.90 24,713.44 28,964.59 28,487.93 34,091.34 34,499.50 37,493.10 36,930.51 Social Services 15,659.68 13,729.05..................

- Social, General, Revenue and Economic Sectors (Non-PSUs) 2 3 Chapter - I General 73 73 Chapter-I General 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Governme nt of Punjab, the State’s share of net proceeds of divisible Union ta xes and duties assigned to..................

89 Chapter - II Taxes/VAT on Sales and Trade 90 89 Chapter-II Taxes/VAT on Sales and Trade 2.1 Tax administration The Financial Commissioner Taxation and Principal..................

The FSO informed DO (December 2018) t hat since the product was available only online, no enforcement sample was taken. Government replied (December 2021) that surveillance samples were drawn for the purpose of general surveillance, survey and research and could not be used for prosecution...................

i CONTENTS Description Reference Paragraph Page PREFACE iii OVERVIEW vii CHAPTER I - INTRODUCTION About this Report 1.1 1 Profile of units under audit jurisdiction 1.2 1 Authority for Audit 1.3 2 Organisational structure of the Office of the...

3 8067 SS -16/2020 Tea (i) Total ash (ii) Water soluble Ash (iii) Alkalinity (iv) Acid Insoluble Ash (v) Water extract (vi) Crude Fibre (vii) Iron Filing Sannidhanam 4 175 48/Spl. Squad 2/2019 Maaza (i) Test for Food additives Nilackal 5 8064 SS -16/2020 Rice (i) Uric Acid (ii) Pesticide..................

5 Standing Committees for Finance, Development, Welfare, Health, Works, Town planning, Appeal relating to tax and Education 6 Standing Committees for Finance, Development, Welfare, Health, Works and Education, Arts and Sports Performance Audit on Efficacy of Implementation of the 74 th..................

Water Supply, Water Charges, Solid Waste Management , Public Health and Sanitation and Property Tax were the functions selected to assess the efficacy of devolution. 3.1 Water Supply The Kerala Water Supply and Sewerage Act, 1986 which came into force on 01 March 1984, transferred all existing..................

of revenue of U rban Local Bodie s The chief sources of revenue of ULBs are grants devolved as per recommendations of SFC and own revenue comprising tax and non -tax revenue and other revenue 33. The details of revenues of ULBs in the State during the period 2015 -16 to 2019 -20 are indicated in..................

as per provision of Constitution of India Provision of State Act (The Kerala Municipality Act , 1994) Remarks Article 243X Power to impose taxes by, and funds of the Municipalities:  Municipalities would be empowered to levy and collect the taxes, fees, duties , etc.  Grant..................