Revenue Audit Examination for Assistant Audit Officers/ Audit Officers
/Sr. Audit Officers
RAE-1: - Income Tax (common to all Branches),
Duration 2 hours,
The following will be the
syllabus and subjects
Maximum Marks: 100
A) Books Prescribed:
i. Income
Tax Act, 1961 (40%)
ii. Revenue
Audit Manual Part-I- Section I and II (10%)
iii. Income
Tax Rules, 1962 (10%)
iv. *Finance Act of the Year (20%)
v.
The Income Tax manual compiled by
the Director of Inspection, Research Statistics andpublication Part - I and II
(Latest Edition) (10%)
vi.
Manual of Office Procedure
Volume-I and II (Technical) Published by Directorate ofIncome Tax (Organisation
and Management Services) CBDT-Department of Revenue,Government of India. (10%)
B) Major areas to be covered:
i.
Concepts like assesse, assessment
year, Capital and Revenue Expenditure, Receipts,depreciation and other
allowances, preliminary and pre-operative expenses,deductions and exemptions,
rebates, interest, penalties and prosecution, Taxcollection and recovery
procedures, refunds and special provisions on CorporateTaxations.
ii.
Assessment procedures, search and
seizures, appeal and revisions, SettlementCommission, time limitation
prescribed in the Act.
iii. Recent
amendments and developments relating to Direct Taxes in the Finance Act.
iv. Computerisation
in the Income Tax Department, Vigilance and Training.
v.
General awareness on matters
relating to Income Tax such as PAN, filing of returnsthrough computer, ETDS,
and ETCS procedures etc.
Note: *Finance
Act of the Year may be read as Finance Act of the Previous year.
RAE 2: Central Excise, Customs and Service Tax (Civil/Commercial Audit),
Duration 2hours, Maximum Marks:
100 The following will be the
syllabus and subjects
A). Central Excise (40 percent)
i.
Central Excise Act, 1944 (Chapter II and IIA) (10 MCQs)
ii.
Central Excise Rules, 2002 (10 MCQs)
iii.
Central Excise Tariff Act, 1985 (5 MCQs)
iv.
Cenvat Credit Rules 2002, (5 MCQs)
v.
Central Excise Valuation (Determination of price of
Excisable Goods) Rules 2000
(5MCQs)
vi.
Central Excise Revenue Audit Manual (Chapters 20,
22, 23 and 24) (5 MCQs)
Books Recommended:
1. R.K.Jain’s
Central Excise Manual
2. R.K.Jain’s
Central Excise Tariff
3. Revenue
Audit Manual-Indirect Taxes (Central Excise)
4. Cenvat
Credit Rules by Gunashekharan
5. Excise
Law Times (Latest Issues)
B) Customs (40 percent)
i. Customs
Act 1962 ( Chapter V, VI, VII, IX, X and X-A) (10 MCQs)
ii.
Customs Tariff Act 1975 and Custom Tariff Working
Schedule. (5 MCQs)
iii.
Central Excise Act 1944 (chapter
II and IIA dealing with Levy and collection ofCountervailing Duty) and Central
Excise Tariff Act 1985 (5 MCQs)
iv.
Section 134 of the Finance Act,
2003—Levy and Collection of National CalamityContingent Duty
v.
Section 91, 92 and 94 of the
Finance (No.2) Act, 2004 for the purpose of Levy andcollection of Education
Cess.
vi.
Section 136, 137 and 139 of
Finance Act 2007 for the purpose of Levy and collection ofHigher Education
Cess.
vii.
Foreign Trade Policy, for Audit
of export Promotion Schemes announced annually byMinistry of Commerce,
Government of India.
viii.
SEZ Act SEZ Rules (Sl. No. iv to viii - 10 MCQs)
ix. Revenue
Audit Manual Part-II (Customs) 4th Edition (Chapter 21 and 22)
Books Recommended:
1. R. K.
Jain’s Customs Law Manual
2. R. K.
Jain’s Customs Tariff
3. R. K.
Jain’s Central Excise Law Manual and Tariff
C) Service Tax (20 percent)
i. Chapter V
of Finance Act 1994 (Section 65 to Section 96)
ii. Service
Tax Rules 1994
iii. Export
Service Rules 2005
Books Recommended:
1. Handbook on Service Tax, Volume 1,2,& 3 by Shri C. Parthasarathy and
Dr.Sanjiv Agarwal
2. Service
Tax Reporter (latest issues)
RAE 3: Railway Audit,
Duration 2 hours,
The following will be the
syllabus and subjects
Maximum Marks: 100
1. Indian
Railway Code for the traffic Department (Commercial)
2. Indian
Railway Commercial Manual Vol. I & II
3. IRCA
Coaching Tariffs - All parts and Volumes
4. IRCA
Goods Tariff all Parts and Volumes
5. IRCA
Military Tariff
6. IRCA Red
Tariff
7. Railway
Audit Manual
Note: In case of Tariffs, the Publications in force as on 1st April of the
previous year will bethe text book.
RAE 4- Local Audit - West Bengal.
Duration 2 hours,
The following will be the
syllabus and subjects
Maximum Marks: 100
1.
C&AG’s Manual of Standing Orders (Audit) Audit of Receipts and Audit of Refund of Revenue
2. General Financial Rules
Chapter
3- Revenue & Receipts
Chapter-
10- Rule 146 Refunds of Revenue.
3.
The Calcutta Municipal Act 1951 along with modifications and amendments
made inthe Calcutta Municipal Corporation Act, 1980
Section- 5, 115, 116, Chapter XI to XVII (Section 165 to 262, 272,273,
281, 282, 294,) Schedule XVI (Rules 2 & 55, Section 358).
Schedule XV (Rule) 3 & 4, Section 367, 368, 442, 443, 451, 456,460,
469, 483, 548 and574.
4. The West Bengal Municipal Act 1993 with amendments
5. The West Bengal Panchayat Act, 1973 with upto date
amendments
Part I (Chapter I, Section 2), Part III (Chapter XII, Section 132, 133
and 134), Part IV (Chapter XVII, Section 179, 180, 181).
6. Calcutta Corporation Accounts Code.
Chapter V (Articles 74 to 212), Chapter X (Articles 604 to 628) and
Chapter XI (Articles 659 to 668, 799 to 897, 929 to 956)
7. Municipal Account Rules
Rules
8.9, 32 to 113, 203 to 210, 221, 240 to 242, 247 and 248.
8.
Rules framed by Govt. under Sec. 215 (a) & (b) & 215 (f) of the
B.M. Act, 1932regarding assessment of rates on holdings and assessment of
license fees for trade,profession and calling.
9.
The West Bengal Panchayat (Gram Panchayat Miscellaneous Accounts &
Audit)Rules, 1990
The West
Bengal Panchayat (Budget and Appropriation of Fund) Rules, 1996
The West Bengal Panchayat ZillaParishad and Panchayat Samiti Accounts
and Finance Rules 2003
10. District Engineer’s Account Rules
Rules 2
to 6.
11. The West Bengal Primary Education Act 1973 with
amendments.
12. The District School Board Account Rules.
Rules 66
to 68, 86, 104 to 106 and 113 & 114.
13. L.A. Manual
Portions relating to receipt under the above Acts and Rules and the
receipts of Calcutta University.
14.
Universities Acts, Statutes and Rules. Regulating Universities’ revenues and Budget.
RAE5-Local Audit- -Bihar,
Duration 2 hours, Maximum Marks:
100 The following will be the
syllabus and subjects
1. CAG's MSO
(Audit), -Chapter 3 and Chapter 23 (Audit of refund of revenue)
2. General Financial Rules (GOI)- Chapter 2 (General System) of Financial
Management)and Chapter 12 (Refund of Revenue)
3. Bihar
Municipal Act, 2007 (Chapter-9 to 20, 22, 23, 25, 27, 35, 36, 37, 41, 43) and
a. Bihar
Municipal Accounts Rules, 1928
b. Municipal
Accounts (Recovery of Taxes) Rules, 1951
c. Bihar
Municipal (Stamp Duty) Rules, 1959
d. Bihar
Prevention and Food Adulteration rules, 1958
4. Bihar
& Orissa Local Fund Act, 1925
5. Bihar
Panchayati Raj Act. 2006- Chapter 3, 4, 5
6. University Acts passed by State of Bihar (for e.g. Bihar State Universities
Act'1976/Patna University Act' 1976/Bihar Agriculture University Act,
2010/Aryabhattknowledge University Act, 2008/Chanakya Law University Act' 2006
and Statutesunder Bihar State Universities Act
7. LAD
Manual Vol.- I (Chapters III, V)
8. LAD
Manual Vol.- II (Chapter II, V)
9. LAD
Manual Vol.- III (Chapter II, III)
10. Important Relevant Major Flagship Schemes which are being implemented by
PRIS, ULBs. Latest Amendments in Schemes
11. Latest
Central and State Finance Commission Report.
RAE-6 Local Audit –Jharkhand,
Duration 2 hours, Maximum Marks:
100 The following will be the
syllabus and subjects
1. The Bihar Municipal Manual
(a) The Bihar
and Orissa Municipal Act, 1922 - Chapter IV
(b) The Bihar
and Orissa Municipal Act, 1925
(c) The Municipal
Taxation Act, 1881
(d) The Bihar
Municipal Accounts Rules, 1928
(e) The
Municipal Water Works Maintenance and House connection Rules
(f) The Bihar
Municipal (Stamp Duty) Rules, 1959
(g) Municipal
Accounts Rules (Recovery of Taxes), 1951
2. The Patna Municipal Corporation Act, 1951
3. The Patna Municipal Corporation Accounts (recovery
of Taxes) Rules, 1963
4. The Bihar Panchayat Raj Act, 1993 & Jharkhand
Panchayat Raj Act, 2001
5. The Patna University Act, 1961
6. The Magadh University Act, 1961
7. The Bihar State University (University of Bihar,
Bhagalpur, Ranchi) Act, 1960
8. University of Bihar Calendar Volume-II
9. The Bihar Agricultural University Act, 1987
10. The Bihar Agricultural Produce Markets Act, 1960
- Section 2, 15, 16, 27 to 29, 42
to 44, 46 to 49 & 52
11. The Bihar Agricultural Produce Markets Rules, 1975-- Rule 68
to 133
12. The Bihar Regional Development Authority Act, 1981
13. LAD Manual, Volume-II-- Chapter
II & IV
14. LAD Manual, Volume-III
- Section III orders applicable to Municipalities Section 123, 125,127,
132, 145, 146, 147, 148, 159, 162, 172, 173, 180, 181,183, 184, 187, 189, 191,
208, 209 & 212 15. CAG’s M.S.O.
(Audit) Volume-I - Section II
Chapter 1 - General Principles
and Practices,
- Chapter 2
– Audit of Expenditure
- Chapter 3
– Audit of Receipts,
- Chapter 6
– Audit of Autonomous Bodies
16.
General Financial Rules (Government of India) - Chapter 2- Rule 3 to 20, Chapter 3- Rule 23 (1) to 32
17. Jharkhand Academic Council Act, 2002
RAE 7- ESM and SD Audit,
Duration 2 hours, Maximum Marks: 100
The following will be the
syllabus and subjects:
Name of Books
1. Manual of the Rent Audit Party (issued by the Pr. Director of Audit,
ESM, New Delhi) asamended.
2. Office Manual of the Land and Development Officer, Ministry of Urban
Development,New Delhi as amended.
3. Civil
Accounts Manual (Volume I and II)
4.
Manual of Office Procedure for
Supplies. Inspection and Disposals (issued by theDirectorate General of
Supplies and Disposals. New Delhi) as amended.
5. Manual of General Instructions for Shipping and Clearance, Published by
the D.G.S. &D. New Delhi as amended in November 1999.
6. Indian
Contract Act, 1872.
7. Sale of
Goods Act, 1930.
8. Conditions of contract governing contracts placed by the Central
PurchaseOrganisation of the Government of India.
9. The
Central Excise and Salt Act, 1944.
10. The Salt
Cess Act, 1953.
11. The Salt
Cess Rules, 1964.
12. Receipts
and Payments Rules.
RAE-8 Defence Audit,
Duration 2 hours, Maximum Marks: 100
The following will be the
syllabus and subjects
1. CAG’s MSO (Audit) (Second Edition-2002)
Section II Chapter 3 ‘Audit of Receipts,’ Chapter 4
‘Audit of Accounts of Stores andStock, Section III-Chapter 23 Para 3.23.2. ‘Workshop
Accounts’ and Para 3.23.4‘Refunds of Revenue’.
2. General Financial Rules
Chapter 2 – General System of
Financial Management
Chapter 5 – Works
Chapter 6 - Procurement of Goods
and Services
Chapter 7 - Inventory Management
Chapter 12 – II- Refunds of
Revenue
3.
Central Government Receipt and Payment Rules Part –I Preliminary and General Principles
Part- II Receipt of Govt. revenues, dues etc. and crediting them into
the Govt.Accounts Part-III Withdrawal from the Government Account.
4. Financial Regulations Part II
Chapter II – Recoveries and
deductions.
Appendix 8 instructions for
guidance of officers who receive and handle cash.
Appendix 11- Recovery of tuition
fees of boys in Military schools.
5. Regulations for the Military Engineer Services
Paras 912 to 916, Appendix ‘O’ and related rules
regarding fixation of rates andrecovery of electricity and water and allied
matters. Chapter IV & V– paras 310 to 313,559, 560 and Table ‘H’ relating
to Departmental charges. Chapter VIII- Sections 38,para 645 and Appendix ‘J’
Chapter IX- Revenue and Receipts Chapter XII Section 56
Table ‘K’ General Conditions of Contracts (IAFW-2249) relating to Hiring
of T&P tocontractors.
6.
Manual of Instructions relating to procedure of works in theAccounts
section of M.E.S. formations of MES Accountant’s Manual
Chapter VII Revenue
7. M.E.S. Local Audit Manual
Part III -Paras 153, 164 to 185 dealing with local audit of the register
of buildings, rentassessment ledgers, revenue ledgers, water and electricity
charges, refunds etc.
Part-IV – Paras 241 to 244 dealing with audit of the Register of Revenue
derived fromlands, trees, usufruct etc. Meter Readers’ Books for electricity
and water, consumer’sledgers etc.
8.
Manual of the Audit Department, Defence Services Vol. I (Part C) Chapter 29 Section B para 619 to 637 dealing with Audit of revenue
accounts.
9. Military Lands Manual
Chapter II - Classification and
transfer of land.
Chapter III – Land management by
Military Estate Officers
Chapter V - Disposal of Land by
Military Estate Officers.
Chapter VI – Management by
Cantonment Board.
10. Store Accounting Instructions for the Army (1965 Edition)
Chapter II- Paras 27 to 30 regarding issue of stores on hire, loan etc.,
Para 50 Disposalof Surplus timber etc, Para 84 to 93 C.P. Issue Sections.
Chapter IV- Section dealing with Military Farms Chapter V- Valuation of
Stores and Rates.
Chapter VII- Disposal of surplus
and obsolete stores.
11. Army Local Audit Manual
Part I. Volume -.I-Chapter –III-
Para 123
Part I. Volume- II
Chapter –IV- Paras 157, 186, 260, 261, 262 and 263 regarding disposal of
surplusstores. Part I. Volume- II
Chapter VII dealing with Audit of
Military Farms, Armed Forces Medical Colleges
12.
Quarters and Rents and related orders issued from time to time Whole Book including I.A.O 5/S/48.
13. Regulations for Medical Services (1962)
Appendix 5 relating to Hospital
stoppages and allied recoveries and Rules relatingthereto.
14. Factory Accounting Rules
Chapter II – Accounting of Stores
–para 13 (b) and (c).
Chapter III- Accounting of
Labour, para 38 and Appendix ‘G’.
Chapter IV – Cost Accounting,
paras 52 and 53.
Chapter V – Miscellaneous paras
59 to 61 and 63.
15.
Manual of the Audit Department, Defence Services -Vol. III (Ordnance
& OrdnanceEquipment Factories) 2001 Edition
Paras regarding Payment issue,
Test Audit Processes, Costing
16.
Defence Accounts Department Office Manual Part VI (Factories) Volume I - Section I-- Chapter IV - Paras 99 to 108, Chapter V - Para
250 to 255 - Chapter VI paras 422,456 to 461 and 481
Volume II- Chapter VIII- para
670, Chapter XII- paras 907 to 909 (A)
RAE9- P& T Audit,
Duration 2 hours, Maximum Marks: 100
The following will be the
syllabus and subjects
1.
P&T Manual Volume I - Part—I (Legislative Enactments) Indian Post Office Act Sections 1 to 13, 16, 17, 28 to 36.
2. P&T Manual Volume I - Part II (Legislative
Enactments).
Whole book excluding Chapter 3 i.e. Telegraph Wires (Unlawful
Possession) Act, 1950and Rules made there under.
3. P&T Manual Volume IX—(Telegraph Traffic).
Chapter V—Guaranteed Officers and Appendix 4—General Telegraphs Rules
forLicensed Systems—Rules 1 to 11.
4. P&T Manual Volume X—(Telegraph Engineering)
Chapter VII—Miscellaneous Rules—Paras
481 to 487 G, Para 499 and Appendix IV.
5. Telecommunications Manual Vol. XII (Part-I&II) –(Telephone
Traffic).
6. P&T Manual Volume XIV (Telephone Revenue
Accounts Offices).
7. P&T Financial Hand Book Volume. I (General).
Chapter VII—Revenue and
Miscellaneous Receipts.
8.
Postal Financial Hand Book Volume. II (Post Office and Railway Mail
Service). Chapter II and Appendix 2 –
Supply, Distribution etc. of Stamps.
Chapter III - Revenue Receipts, Chapter VI - Miscellaneous Charges -
Rules 74-78-Refund of Revenue.
9. Telecom Financial Hand Book Vol. IV (Telegraph
Traffic)
Whole book excluding Chapter-I
and IX and Appendices 1 to 5
10. P&T Financial Hand Book Vol. V (Telephones)
11.
P&T Audit Manual Vol. I (General Audit Manual) Chapter 14—Miscellaneous Audit—Paras 272, 272-A and 274-
Payments of refunds of Telegraph Charges, Late fees, Messenger service
fees, Unserviceable stamps, Chapter 16—Audit of Receipts
12. P&T Audit Manual Vol. III (Technical Audit
Manual).
Chapter 3: Audit of Revenue from
Guaranteed Offices and Lines.
13. P&T Audit Manual – Part-II (Inspections).
Chapter –2 Section-F-Audit of Telephone Revenue Accounting Branch of
Telecom Districts (Manual System)
Chapter – 2 -Section - H – Audit
of Telephone Revenue Accounting Branch of Telecom
Districts (Computerised System).
Chapter –6 Message Revenue
14.
Compendium of Telecom Revenue
& Commercial Orders by Shri S. Venkataraman,Chief Account Officer (Retd.),
Chennai Telephones.
15.
The books on Customs Tariff of
India and Central Excise Tariff of India (latest twoissues available in the
market) both written by Shri R. K. Jain, published by CentaxPublications Pvt.
Limited, 1512-B, BhishmPitamah Marg, Defence Colony, (Opp. ICICIBank), New
Delhi-110
3.
RAE-10- State Revenue (Civil Audit branch)
Duration 2 hours,
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Maximum Marks: 100
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The
following will be the syllabus and subjects
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Sl.
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Coverage
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No.
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1.
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Central
Sales Tax Act, 1956
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Whole Act
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2.
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Value added Tax Auditing
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The Whole Guidelines
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Guidelines
(issued by C&AG
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Office)
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3.
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Indian Stamp Act, 1899
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1
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Short title, extent and commencement of
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Chapter
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2
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the Act, Definitions under the Act
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A Of the liability of instruments to duty
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B Of stamps and the mode of suing
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them
section 10 only
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Of valuation for duty
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Duty by
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Chapter
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Reference and Revision.
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4.
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Indian Registration Act, 1908
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Chapter
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Chapter
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2
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The Registration Establishment
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Chapter
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3
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Registrable
documents
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Chapter
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Presenting Documents for Registration
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Chapter
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9
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The
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Officers
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Chapter
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13 The Fees for Registration, Searches and
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Copies
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5.
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Motor
Vehicles Act, 1988
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Chapter
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Penalties
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Chapter
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Chapter
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4
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41, 42, 43, 45, 48, 50,
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and 90
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13 Section
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192,194,
206 and 207
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6.
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Indian Electricity Act, 2003
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Part
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National Electricity Policy and Plan
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VI
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Distribution of Electricity
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Part
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‐VII
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Tariff
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Part
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XIV
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Offences and Penalties
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7.
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Mines & Minerals (Regulation
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Preliminary
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Section
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3, 13, 13A, 14, 18, 21,
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&
Development) Act,1957
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23A,
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8.
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The Environment Protection Act,
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The whole Act
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1986
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9.
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Forest
Conservation Act, 1980
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The
whole Act
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10.
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Indian Forest Act, 1927
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Chapter 1
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Preliminary
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Chapter
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Of
Reserved Forest Section 3.
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|
Chapter
5
|
Of the Control over forests and Lands
|
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|
not being the property of Government
|
||||||
|
|
|
|
|
Section
35, 36, 37 and 38
|
|
‐
|
||||
|
|
Chapter
6
|
Of the
duty on timber and other
|
forest
|
|||||||
|
|
|
|
|
produce
|
|
|
Section
39, 40
|
|
|
|
|
|
Chapter
7
|
Of
|
the control of Timber and other
|
|||||||
|
|
|
‐
|
|
|
|
|
||||
|
|
|
|
|
Forest produce in Transit Section 41,
|
||||||
|
|
|
|
|
41A, 42
and 43
|
‐
|
|
||||
|
|
Chapter
9
|
Penalties
and Procedure Section 52 to 69
|
||||||||
|
|
Chapter
11
|
Of
Forest officers Section 72 to 75
|
||||||||
|
|
|
|
|
|
|
|
|
|||
11.
|
Revenue
Recovery Act, 1890
|
The
whole Act
|
|
|
|
|
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|
|||
|
|
|
|
|
|
|
|||||
12.
|
MSO
Audit, 2002 edition
|
Chapter
3 of Section II
|
|
|
|
|
|||||
|
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|
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|
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|
|
|
|||
13.
|
Regulations on Audit &
|
Chapter 3 and 6C
|
|
|
|
|
|
|
|||
|
Accounts
2007
|
|
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|
|
|
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|
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|
|
|
||
14.
|
CAG
(DPC) Act, 1971
|
Section
16
|
|
|
|
|
|
|
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||
|
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|
|
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|
|
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|
Note : Wherever there is
reference to the rules and regulations, the ‘cut off date’ for
changes/amendments would be as on 1st April of the previous year.
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