Audit Reports

The Mizoram State Lottery was introduced to augment the revenue of the State for the purpose of health care, education, public sanitation and other social sector services. Running of the Mizoram State Lottery was mainly controlled by the...

The performance audit on Allowance of deduction to the assessees engaged in infrastructure development covered assessments completed by the Assessing officers (AOs) during financial years 2012-13 to 2014-15 and up to the date of audit.  Audit...

This Report contains 33 paragraphs including one Performance Audit (PA) relating to non-levy / short levy of tax, interest, penalty, revenue foregone, etc., involving Rs.357.41 crore. The total revenue receipts of the Government for the year 2014-15 ...

There are seven Union Territories (UTs) specified under Part II of the First Schedule to the Constitution of India, viz., Andaman and Nicobar Islands, Chandigarh, Dadra and Nagar Haveli, Daman and Diu, Lakshadweep, National Capital Territory of...

The Performance Audit on Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) was conducted in 35 selected Commissionerates to study whether the Scheme achieved its intended goals through seeking assurance regarding mechanism devised...

We conducted the Performance Audit on Cenvat credit scheme, to seek an assurance that provisions in the Act/rules/clarifications/procedures as laid down are unambiguous and adequate to safeguard any misuse of the Cenvat credit scheme and that the...

The Report contains significant findings of audit of Receipts and Expenditure of major revenue earning Departments under Revenue Sector. The instances mentioned in this Report are those, which came to notice in the course of test audit during the...

This Report contains 24 paragraphs, including the following four Performance Audits, relating to non/short levy of taxes, duties, interest and penalty, etc., involving Rs.348.30 crore. System of Registration, Assessment and Collection under...

This report contains result of the performance audit on the ‘Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof, imitation jewellery, coins (Chapter 71 of CTH)’ and ...

This Report contains 30 paragraphs, follow up audit on 'Levy and Collection of Motor Vehicle Tax' and one Performance audit on ‘System of Assessment under VAT’, involving financial effect of Rs.157.38 crore relating to underassessment of tax,...