Section 4(1) (a)

 

List of Registers Maintained in the Office of the Additional Director General (Audit) Ahmedabad:

 

Sr.No.

Registers Maintained

Particulars

1

Grant Register

Allocation of grants under various heads and expenses thereof are maintained

2

Bill Register

Bill numbers of various bills sanction for payment are entered in this register

3

Register of Contingent Charges

Sub-voucher numbers for each contingent vouchers to be entered in the bills are entered with details

4

Dead Stock Register

Particulars of each and every office equipment are entered in this register

5

Perishable Register

Perishable stock such as stationery articles and other misc. items are recorded in this register

6

Books Register

List of Books in the office library are entered in this register

7

Assets Register

Assets of the office are entered in this register w.e.f. 31.3.2005 as per instructions

8

Event Register

Cheques received for various payments are entered

9

Increments Register

Entries regarding periodical increments of officers/staff are entered in this register

10

Pay Bill Register

Details of Pay and allowances drawn are entered, month wise in this register

11

Rubber Stamps Register

Rubber Stamps prepared for the office and the staff are entered in this register

12

Identity Cards Register

Entries for Identity cards issued to the officers are recorded in this register

13

Inward Register

Letter received from higher formations are entered in this register.

14

Outward Register

Official mails are numbered with details as well as postage stamps used and its balance is kept

15

Log Book for vehicle

Log book is maintained for the vehicle.

16

Special Watch Register

Important, time bound mails marked as “Special Watch” are entered and disposal is also recorded

17

Cash Book

The details regarding cash drawn are entered in this register

18

Un-disbursed Register

The cash which remains un-disbursed are entered in this register.

19

File Register

Particulars of files opened under various heads

 

Section 4(1) (b) (i)

 

The particulars of the office of the Additional Director General, (Audit) Ahmedabad are detailed as under:

 

OFFICE

 

STAFF

 

 

Additional Director General

1

Assistant Director

1

Inspecting Officer, Gr. ‘B’ (Superintendent)

3

Personal Secretary

1

Inspecting Officer, Gr. ‘C’ (Inspector)

3

D.O.S.

1

Tax Assistant

1

Sepoy

1

Havaldar

1

Driver

1

 

JURISDICTION

 

The territorial jurisdiction of this Zonal Unit covers the States of Gujarat, Rajasthan and Union Territory of Daman & Diu, Dadra Nagar & Haveli comprising 13 Central Excise Commissionerates namely, Ahmedabad-I/ II/III, Rajkot, Bhavnagar, Vadodara-I/II, Surat-I/II, Vapi, Daman, Jaipur-I,  Jaipur-II and one Service Tax Commissionerate at Ahmedabad. 

 

FUNCTIONS AND DUTIES

 

The functions and duties of the Directorate General of Audit including the zonal units as enumerated in the Board’s letter F.No.206/13/2000-CX.6 dated 30.01.2002 are as under:

 

1.                 To develop and provide policy direction and programme leadership to Central Excise Internal Audit including Excise Audit-2000 and ensure its effective and efficient implementation including periodic review and updating of the Audit Manual, Excise Audit Programme and System of “Audit Protocol”. Further, to develop, enhance and monitor implementation of:

 

                         i.            “Risk Assessement” Module with information technology solution with the help of Directorate Systems.

 

                       ii.            Computer Assisted Audit Program.

 

2.                 To develop and provide policy direction and support to Service Tax  Audit Programme including preparation and periodic updating of Audit Manual for Service Tax and evolve a mechanism to ensure effective and efficient implementation of this Programme with the assistance of the Directorate General of Service Tax;

 

3.                 To plan, organize and ensure implementation of post-clerance Customs Audit under the Customs Act, 1962 in co-ordination with Directorate of Systems, as and when directed by the Board;

 

4.                 To interact with National Academy of Customs, Excise & Narcotics to develop strategies for timely training of auditors including refresher courses for them;

 

5.                 To plan, co-ordinate, supervise and provide functional direction to Central Excise Commissionerates in their effective conduct of audit on selective basis, in case of:

 

a.                             Multi-unit Companies/assessees:

 

b.                             Companies/assessees having Head Office/Corporate Office outside the jurisdiction of the Commissionerate conducting audit;

 

c.                              Units of different Companies/assessees wherein common and repetitive modus operandi of tax avoidance/evasion or non-compliance is noticed;

d.                             Wherein audit involves a particular or greater level of expertise such as in case of Companies having recently undergone mergers, acquisition or expansions;

 

e.                             Large assessees (i.e. those paying duty of over Rs. 50 crores)

 

6.                 To develop strategies to ensure that the services of the Assistant Directors (Cost) are used optimally in audit functions;

 

7.                 To evolve a mechanism of assessing and ensuring audit quality assurance by sample review of major audit reports, setting up standards and norms for evaluating the quality of audit and to bring about uniformity in the audit system across the country;

 

8.                 To study the levels of compliance including recoveries of dues relating to important audit objections/points at all India, Zonal and Commissionerate Levels;

 

9.                 To conduct analysis and experimental studies to develop strategy for self-compliance by assessees including identification of the areas of and reason s for persistent non-compliance and to suggest remedial measures;

 

10.            To enhance tax compliance by assessees through a planned program of interface with Trade Associations and Chambers of Commerce and Industries with a view to propagate self-compliance by developing an understanding and faith in the merits of such compliance;

 

11.            To gauge the level of assessee satisfaction in EA-2000 by adopting scientific methods/tools of surveys;

 

12.            To conduct regular studies, based on audit experiences and reports, of the existing laws, rules, procedures, instructions relating to Central Excise and Customs and to make recommendations to the Board to remove procedural/legal impediments/areas of revenue leakage  that discourage quick compliance or tore-engineer the processes to improve the tax system.

 

13.            To co-ordinate with Customs and Central Excise formations/Directorates and other agencies for exchange of information on new methods to ensure tax compliance.

 

14.            To collect and disseminate information having a bearing on tax evasion/avoidance/compliance and having revenue ramification, which are noticed during the conduct of audit.

 

15.            To prepare Annual Report of the Directorate General of Audit for presentation to the Board and circulation to all field formation under CBEC.

 

Section 4(1) (b) (ii)

 

The powers and duties of the officers and employees of the office of the Additional Director General (Audit) Ahmedabad.

 

The main power and duties of the officers and employees of the office of the Additional Director General (Audit) Ahmedabad as derived from the Charter of Functions of the Directorate General of Audit are as follows:

 

v   Co-ordination of audit of multi-locational units.

 

v     Monitoring and Review of Audit Performance of the Commissionerate- both Central Excise & Service Tax

 

v     Quality Assurance Review of the Audit Formation of the Commissionerate.

 

v     Creation/Updation of Database of multi locational units.

 

v     Assessment of the manpower requirements for Audit.

 

v     Assisting the Commissionerate in conducting Training Programme.

 

v     Preparation of Quarterly Reports of Audit Performance.

 

v     Circulation of major audit objections among the Commissionerates.

 

Section 4(1) (b) (iii)

 

The procedure followed in the decision making process, including channels of supervision and accountability

 

In the decision making process any matter requiring a decision is put up in a file by the dealing assistant i.e., Inspecting Officer, Gr. ’C’  to his supervisory officer i.e., Inspecting Officer, Gr. ‘B’.  If the decision is to be taken at that level the matter ends there.  In case, the decision is to be taken at a higher level the Inspecting Officer, Gr. ‘B’ submits the matter to Assistant Director who in turn may send it to the Additional Director General depending upon the allocation of powers among the two.

 

There are three Supervisory Channel in the hierarchy i.e., Inspecting Officer, Gr. ‘B’, Assistant Director and Additional Director General.

 

Section 4(1) (b) (iv)

 

The norms for discharge of functions of ADG (Audit)

 

The Office functions according to the norms laid down in the Central Excise Audit Manual, and instructions issued by the Board and DG (Audit) as also in various administrative rules. The main norms governing the functioning of this office are as below:

 

o       Coordination of audit of the multi locational units whose highest revenue paying unit is located in the jurisdiction of this office in terms of Chapter 7 of the Central Excise Audit Manual.

 

o       Periodic Monitoring (Quarterly) of the audit performance of the Commissionerates.

 

o       Annual Quality Assurance Review (QAR) of the Performance of the Audit Formation of each of the Commissionerates in the zone.

 

Section 4(1) (b) (v)

 

The rules, regulations, instructions, manuals and records held by and under control or used by the employees of the office of the ADG (Audit) for discharging their function:

 

Central Excise Audit Manual, Service Tax Audit Manual, Central Excise Manual, Central Excise Tariff, Customs Manual, Customs Tariff, Service Tax Manual, Board Circulars, Office Procedure Manuals and Administrative Rules Book.

 

 

 

 

Section 4(1) (b) (vi)

 

Statement of categories of documents that are held by or under control of ADG (Audit)

 

Ø      Reports generated by this office namely, Monthly, Quarterly and Annual Reports of Audit performance of Commissionerate in the Zone for monitoring purpose.

 

Ø      Visit Note on the Quality Assurance Review of the Audit Formation of the Commissionerate.

 

Ø      The Quarterly Report on the major audit objection on excise and service tax audits circulated to the Commissionerates and the DG office.

 

Ø      Annual Maintenance Contracts in respect of office equipments procured for use.

 

Ø      Lease Agreement of Office Premises.

 

Ø      Copies of various claims viz., Medical, TA, TTA, LTC, etc.

 

Section 4(1) (b) (vii)

 

The particulars of any arrangement that exists for consultation with or representation by, the members of the public in relation to the formulation of policy or implementation thereof

 

Consultations for formulation of policy are generally done at the Board’s level. However, such consultation with the Chambers of Trade & Industry and other similar bodies can be held as and when required.

 

Section 4(1) (b) (viii)

 

Statement of the Boards, Councils, Committees and other Bodies consisting of two or more persons constituted as part or for the purpose of advice and as to whether meetings of those boards, councils, committees and other bodies are open to the public, or the minutes of such meetings are accessible for public

 

No such Council, Committee or Board has been constituted for the purpose of advice to this office.

 

 

 

 

 

 

Section 4(1) (b) (ix)

 

Directory of the officers and employees of ADG (Audit) Ahmedabad

 

Name of the Office

Name of the Officer

S/Shri

Designation

Group

 

Office of the Additional Director General (Audit), Ahmedabad.

B.K. Bansal,

ADG (Audit)

A

J.B. Paranjape

Inspecting Officer

B

P.K. Mishra

Inspecting Officer

B

H.L. Makwana

Inspecting Officer

B

V.S. Venkatraman

Inspecting Officer

C

Rajesh Varma

Inspecting Officer

C

Arun Jain

Inspecting Officer

C

 

Section 4(1) (b) (x)

 

The monthly remuneration received by officers and employees of ADG (Audit) Ahmedabad.

 

Name of the Office

Group ‘A’ ‘B’ ‘C’ ‘D’

Cadre

Scale of Pay

 

 

 

 

 

 

 

Office of the Additional Director General (Audit), Ahmedabad.

Group ‘A’

 

 

ADG (AUDIT)

IC & CE

18400-500-24400

Assistant Director

IC & CE

8000-125-13500

 

 

 

Group ‘B’

 

 

Inspecting Officer ‘B’ (Superintendent)

Promotee

7500-250-12000

 

 

 

Group ‘C’

 

 

Inspecting Officer ‘C’ (Inspector)

Promotee

6500-200-10500

Personal Secretary

Promotee

6500-200-10500

D.O.S. Level – II

Promotee

5000-150-8000

Tax Assistant

Promotee

4000-100-6000

Sepoy

DR/PR

2610-60-2910-65-3300-70-4000

Havaldar

Promotee

2750-70-3800-75-4400

Driver

DR/PR

3050-70-4590

 

 

 

 

 

 

 

 

 

 

Section 4(1) (b) (xi)

 

            The budget allocated to ADG (Audit) Ahmedabad    

(Rupees in Actual)

Name of the Office

Budget Head

Grant Allotted

 

Expenditure (upto 08/2005)

Balance Grant

Office of the Additional Director General (Audit), Ahmedabad.

 

Salaries

   20,00,000/-

    8,61,374/-

11,38,626/-

Over Time Allowance

    10,000/-

    0/-

       10,000/-

Travel Expenses

    2,00,000/-

    50,064/-

     1,49,936/-

Office Expenses (Gen)

    5,00,000/-

    1,82,057/-

     3,17,943/-

O.E. (Computerisation)

    1,00,000/-

    26,882/-

       73,118/-

Rent, Rates & Taxes

    4,50,000/-

    1,85,000/-

    2,65,000/-

Medical

    1,75,000/-

    1,30,270/-

       44,730/-

 

Total à

34,35,000/-

14,35,647/-

19,99,353/-

 

Section 4(1) (b) (xii)

 

The manner of execution of subsidy programmes, including the amounts allocated and the details of beneficiaries of such programmes

 

No subsidy programmes are being executed by this Zonal Office.

 

Section 4(1) (b) (xii)

 

Particulars of concessions, permits or authorizations granted by the office of ADG (Audit) Ahmedabad.     

 

No such concessions, permits or authorization are being granted by this Zonal Unit.

 

Section 4(1) (b) (xiii)

 

Details of information available in the electronic form in the office of ADG (Audit) Ahmedabad

 

Ø      Monthly Report on major detections and recovery.

Ø      Monthly Performance Report of ADG (Audit).

Ø      Quarterly Report on Audit Performance of Commissionerates.

Ø      Quarterly Schedule of Quality Assurance Review.

Ø      Quarterly Report on major Central Excise & Service Tax        Objections.

Ø      Quarterly review of Monitoring Committee Meetings

Ø      Compilation of Annual Report of the Zone

Ø      Yearly Scheduling of audit of Multilocational Units.

Ø      R2 Analysis of Audit objections received from the Commissionerates.

Ø      Grant Register

Ø      Monthly/Quarterly Expenditure Statements

Ø      List of Books Purchased

Ø      Monthly Pay Bills along with recovery schedules

Ø      Disposition Statements

 

Section 4(1) (b) (xv)

 

Particulars of facilities available to citizens for obtaining information, including the working hours of a library or reading room, if maintained for public use.

 

No such library OR reading room exists.  However, citizens are welcome to obtain information during working hours on any working day.

 

Section 4(1) (b) (xvi)

 

The names, designations and other particulars of the Public Information Officers in the office of ADG (Audit) Ahmedabad.

 

Name of the Office

Designation/address of the CPIO

Name of Districts

Designation/address of the CAPIO

Name of the sub-division

(1)

(2)

(3)

(4)

(5)

 

Office of the Additional Director General (Audit), Ahmedabad.

 

ADG (Audit)

414-416 Himalaya Arcade, Vastrapur, Ahmedabad – 15

All Districts in the states of Gujarat, Rajasthan, Daman and Diu

Asst/Deputy Director (Audit)

414-416 Himalaya Arcade, Vastrapur, Ahmedabad – 15

For each sub-division of the states mentioned in Col.No.3

 

Section 4(1) (b) (xvii)

 

Such other information as may be prescribed and thereafter update these publications within such intervals in each year as may be prescribed

 

NIL