Compliance Audit Report for the year ended March 2022, Government of the Union Territory of Puducherry

निष्कर्ष

1. पुडुचेरी के तेरह सार्वजनिक उपक्रमों में से चार — PASIC, PAPSCO, सड़क परिवहन निगम और पर्यटन विकास निगम — का संचित घाटा 31 मार्च 2022 को ₹388.51 करोड़ था।

   “There were 13 Public Sector Undertakings (PSUs) in Union Territory of Puducherry as on 31 March 2022. Out of these 13 PSUs, four PSUs viz., Puducherry Agro Services and Industries Corporation Limited (PASIC), Puducherry Agro Products, Food and Civil Supplies Corporation Limited (PAPSCO), Puducherry Road Transport Corporation Limited (PRTC) and Puducherry Tourism Development Corporation Limited (PTDC) which were incurring losses, had been taken up for Compliance Audit... The accumulated loss in the above four PSUs as on 31 March 2022 was ₹388.51 crore.”Overview

2. औद्योगिक विवाद अधिनियम के छँटनी-प्रावधानों का उपयोग न करने से PASIC को नियमित कर्मचारियों के वेतन पर ₹29.07 करोड़ और श्रमिकों को देय ₹12.13 करोड़ की प्रतिबद्धता उठानी पड़ी — यानी ₹41.20 करोड़ की टाली जा सकने वाली जनशक्ति लागत।

   “Non-exercise of lay off for regular staff under Industrial Disputes Act, 1947 by PASIC, led to an extra expenditure of ₹29.07 crore on regular employees in addition to commitment to pay ₹12.13 crore to workmen thereby incurring avoidable manpower cost to the extent of ₹41.20 crore.”Overview

3. सरकारी विभागों को थोक सब्ज़ी आपूर्ति जारी न रख पाने से PASIC को ₹9.10 करोड़, कृषि डिपो बंद करने में देरी से ₹22.89 करोड़ और खाद व जैव-उर्वरक इकाइयाँ पूरी क्षमता पर न चलाने से ₹2.14 करोड़ का नुक़सान हुआ।

   “PASIC failed to operate its Organic Compost and Bio-fertiliser units at full capacity, resulting in forgoing revenue to the extent of ₹2.14 crore. Failure of PASIC to sustain wholesale supply of vegetable to the Government Departments resulted in a loss to the extent of ₹9.10 crore during 2017-22. Further, the delay in closure of the Agro depots led to an avoidable extra expenditure and loss to PASIC by ₹22.89 crore.”Overview

4. सड़क परिवहन निगम में अति-पुरानी बसों का हिस्सा 2017-18 के अंत में 15.71 प्रतिशत से बढ़कर 2021-22 के अंत में 64.29 प्रतिशत हो गया, और 41 बसें मार्च 2022 तक चलीं ही नहीं।

   “In PRTC, due to non-introduction of new buses, the percentage of overaged buses was 15.71 per cent at the end of 2017-18 which had increased to 64.29 per cent at the end of 2021-22... PRTC has not set any target for fleet utilization and 41 buses were not operated upto March 2022 from different date ranging between 2014-15 and 2020-21.”Overview

5. जीएसटी अनुपालन लेखापरीक्षा में 49 मामलों में ₹19.98 करोड़ के अधिनियम-उल्लंघन मिले, और 25 करदाताओं की विवरणियों के अधूरे अभिलेखों से इनपुट टैक्स क्रेडिट व कर भुगतान पर ₹35.11 करोड़ का संभावित जोखिम बना रहा।

   “Audit noticed deviations from the provisions of the Act in 49 cases involving an amount ₹19.98 crore... In respect of detailed audit of 25 taxpayers' Returns, granular records such as financial statements, supplementary financial ledgers, etc., were not produced in five cases and in the rest of 20 cases, the granular records were produced partially. These cases represent a potential risk exposure of ₹35.11 crore towards identified mismatches in ITC availment and tax payments.”Overview