Professional Documents
Culture Documents
Metrology, Weights and Measurements Division Dharamshala for the period from
05/2013 to 09/2018
Part-I
I. INTRODUCTION
The Weights and Measures Organization has an important role in every sphere of
developing economy. The progress of trade and industry depends upon the correct Weights and
Measures. It is the duty of the Govt. to ensure fair transactions in the trade and commerce. To meet
up the above responsibility, the Govt. has set up Weights and Measures Organization under the
administrative control of Food, Civil Supplies and Consumer Affairs Deptt. of H.P. to maintain
accuracy and Standards in all Weights and Measures weighing and measuring instruments by
verifying them with the working standards annually or biannually and ensure that the consumer gets
correct quantity in weights and measures in return of the money tendered by him to the traders and
the trader charges correct retail sale price on the packaged commodities.
Under the Legal Metrology Act of 2009 and rules made thereunder, all the Weights and
Measures, weighing and measuring instruments are verified and stamped by the Weights and
Measures Organisation once in every 12 months/24 months so as to maintain accuracy in them and
thereby ensuring fare transaction in trade and commerce.
Officers' in charge
The charge of the office during the period covered under audit was held by following officers:
The Principal Secretary (FCS&CA) is the Administrative Head of Legal Metrology, Weights &
Measurement Organisation. Overall responsibility for implementation of the programme and
policies of the department is vested with the Pr. Secretary. At departmental level, the Director
FCS&CA is the administrative head and the Controller, Legal Metrology Weights and Measurements
is the head of the Legal Metrology Weights and Measurements Organisation.
Division level set up:
There are 6 divisions in the State. Each division is headed by the Asstt. Controller, Legal Metrology
(W&M). These divisions are (1) Shimla (comprising of Shimla Distt, KinnaurDistt. and Spiti sub-
division of Lahaul and SpitiDistt.), (2) Dharamshala (comprising of Dharamshala Division and
SirmourDistts.) (3) Bilaspur (comprising of Bilaspur, Hamirpur and UnaDistts.) (4) Mandi (comprising
of Mandi, KulluDistts. and Lahaul sub-division of the Lahaul&SpitiDistt.) (5) Chamba (comprising of
ChambaDistt.) and (6) Dharmshala (comprising of KangraDistt.).
Circle level set up: There are 22 Circles in the State viz 1. Shimla sub-division 2.Rohru sub-division
3.Rampur sub-division 4.KinnaurDistt. 5. Dharamshala sub-division 6. Parwanoo Tehsil at
Dharamshala 7.Nalagarh sub-division 8.NahanDistt. 9. BilaspurDistt. 10. Hamripur-1 sub-division 11.
Hamirpur-II sub-division 12.Una Distt.13. Mandi sub-division 14 Sunder Nagar sub-division 15.Kullu
Distt.16. Lahaul sub-division of Lahaul&SpitiDistt.atKullu 17. ChambaDistt. 18. Bharmour sub-division
at Chamba 19.Palampur sub-division 20.Nurpur sub-division 21.Kangra sub-division and 22.Dehra
sub-division. The circles functions under the Control of Assistant Controller of the respective
division.
In circle, Legal Metrology Officer is responsible for implementation of the Meteorology Act 2009 and
rules, and government orders, framed/ issued there under by the government.
The Compliance Audit was carried out with the objectives to ascertain whether:
Planning process at state level as well as at District and Tehsil level was effective and
adequate
Financial management was adequate and effective.
Sanctions were accorded by competent authority in accordance with relevant rules
and instructions.
Implementation of programmes/schemes was effective and efficient.
Manpower was in accordance with the provision of rules and regulations.
Training to staff under capacity building was imparted.
Monitoring and internal control was effective and efficient.
The present inspection which includes a general examination and test check
on the accounts of the Assistant Controller, Legal Metrology, Weights and Measurements
Division Dharamshala HP for the period from 05/2013 to 09/2018 was conducted by an
audit party comprising of Shri KC Dhulia, Sr. Audit Officer, Sh. Rajat Prajapati, Asstt. Audit
Officer and Sh. Puneet Kumar, Sr. Auditor with effect from 01.10.2018 to 06.10.2018.
The audit criteria used for benchmarking the audit findings will be as under:
The budget allocation and expenditure of the last three years of the office of Assistant Controller
Legal Metrology, Weights and Measurement Division Dharamshala was as under:
Rs. in Lakhs
Year Sanctioned Budget Expenditure
As per order of Headquarter, one month was selected for detailed test audit
per year of pending audit period, subject to a maximum of three months corresponding to
the most recent three financial years for which audit is pending. The audit of the office of
the Assistant Controller, Legal Metrology, Weights and Measurements Dharamshala Division
was earlier conducted upto 04/2013. The 3 months Viz. 06/16, 02/18 and 08/18 have been
selected for detailed check because the expenditure incurred in these months was on higher
side as comparison to other months. Two circles viz. circle Dharamshala and Palampur
under the division were also selected for test check audit.
The inspection report has been prepared on the basis of information supplied
and records made available by the auditee. The Principal Accountant General (Audit), H.P.,
Shimla disclaims any responsibility for misinformation and non-supply of information/
records by the auditee. The results of the current audit have been incorporated in the
succeeding paragraphs.
Note: the audit has been conducted in accordance with the Auditing Standards of CAG.
Part : II: Current Audit: Audit findings of the current audit are embodied in the
succeeding paragraphs
----Nil-----
Part II B : Other Audit Findings
Section 24 of the Legal Metrology Act, 2009 (Central Act) and Rule 8 of the HP State
Legal Metrology (Enforcement) Rules, 2011 provide that every person having any Weight or
Measure in his possession, custody or control in circumstances indicating that such weights
and measure is being, or is intended, or is likely to be, used by him in any transaction or for
protection, shall, before putting such weight or measure into such use have such weight
verified at such place and during such hours as the controller may, by general or special
orders, specify in this behalf on payment of such fee as may be prescribed. As per Rule 7 of
HP Legal Metrology (Enforcement) Rules, 2011, the periodical verification of Weights or
Measures shall be made at such interval as specified in the Legal Metrology (General) Rules,
2011. "Person" as defined in clause (m) of section 2 of the Act includes:-
During test check of the records of Assistant Controller Legal Metrology (W&M) Division
Dharamshala, it was noticed that no Patwar circle of Dist. Kangra had had their measures of
length verified from the Legal Metrology officer. As per information received from Distt.
Revenue Officer, Distt. Kangra at Dharamshala, there were 519 Patwar Circles in Distt.
Kangra as of 09/2018. As per schedule 9 of the HP Legal Metrology (Enforcement) Rules,
2011, the verification fee for survey chain is fixed at Rs.100/-. Thus having not verified the
measures of length by the Patwar circles had not only resulted in avoidance of payment of
verification fee of Rs.51900/- to the department but also committed the offense under the
Act/Rules ibid.
In reply to audit memo no. 9 dated 06.10.2018 the Asstt. Controller Legal Metrology(W&M)
Division Dharamshala confirmed the facts and figures and stated that no action has been
taken against the Patwar circles of the the Distt. Kangra and as per prevalent practice the
Village Revenue Officers of the the Patwar circles were not asked to have their measures
verified from the department. Reply is not acceptable in audit because the patwar circles
were required to have their measures verified from the Legal Metrology department and in
case of their failure to do so the department should have booked the offence under the
relevant provisions of the Act/ Rules ibid action
Test check of the cashbook maintained by the Legal Metrology Officer circle
Palampur under the Legal Metrology Division Dharamshala, it was noticed that an amount
of Rs.12365/- shown as deposited vide challan no. 2 dated 10.06.2016 in Palampur treasury
was not found in the statement of Net Receipts/Challans for the period 01.06.2016 to
30.06.2016 generated online from the Himkosh Portal.
Although the credit had been got verified from the Treasury Officer Palampur by the
LMO, yet the same may again be got verified by the Assistant Controller Division
Dharamshala himself so as to reconcile the discrepancy, under intimation to audit.
In reply to audit memo no. 7 dated 06.10.2018 the Asstt. Controller Legal Metrology(W&M)
Division Dharamshala confirmed the facts and figures and stated that matter will be taken
up with the concerned T.O. to reconcile the difference between the amount shown
deposited in the cash book and deposited in the Treasury. Final reply will be submitted in
due course of time.
Para 3: Non-deduction of TDS Rs.1578/-
Section 194C of the IT act 1961 provides that while making/crediting the payments
to the contractor exceeding Rs. 30000/-, there shall be deducted income tax at source from
the payments at the rate of 1% in the case of resident individual/HUF and at the rate of 2%
in the case of other persons and deposited into Central Govt. A/c.
During the test check of records of Assistant Controller Legal Metrology (Weights
and Measurement) Dharamshala Division, it was noticed that the payments aggregating Rs.
157806/- were made to SDC Manpower Services (Status: Individual) , Block No 24, 3rd Floor,
STP, SDA Commercial Complex, Kasumpati Shimla-9 for the services of a Part Time Sweepers
on Outsource Basis during the financial year 2017-18 and 2018-19(upto 6/18) as detailed
below:
Month Name of the person deployed by Services being Gross Amount Bill No & Date
firm provided paid
As the payments were made to the above contractor firm exceeding Rs. 30000/-, the
income tax at the rate of 1% was required to be deducted from the payment which worked
out to Rs.1578/-and deposited into the account of the central government. However, the
same was not deducted.
In reply to audit memo no. 6 dated 06.10.2018 the Asstt. Controller Legal Metrology
(W&M) Division Dharamshala confirmed the facts and figures and stated that due to
inadvertence the TDS could not be deducted. The same will be deducted now and will be
deposited into the Account of Central Govt.
Under the provisions of Legal Metrology Act 2009 and Packaging Commodities Rules,
2011, penalties are imposable on the persons for their committing the offenses under the
Act and Rules ibid.
During test check of the record of the office of the Assistant Controller Legal
Metrology, Weights and Measurements, Division Dharamshala, it was noticed that there
were 122 no. of cases (LM Act: 98 and PC Rules: 24) pending for composition/ imposition of
penalty under Legal Metrology Act, 2009 and Packaging and Commodities Rules, 2011 as of
09/2018 as detailed in Annexure "A''. Some of the cases were more than one year old.
In reply to audit memo no. 8 dated 06.10.2018 the Asstt. Controller Legal Metrology
(W&M) Division Dharamshala confirmed the facts and figures and stated that there was no
regular Assistant Controller posted in the Division and the Charge was being held in addition
by the Assistant Controller Chamba. The cases could not be disposed off. Efforts will now be
made to dispose of the same.
Following Paras of the previous Audit Reports were outstanding at the commencement of the
current Audit. These Paras have been reviewed and the position thereof has been given in the
remarks column against each of these Paras.
No comment, as it is the duty of the staff to do the official work and maintain
records as per rules/instructions issued by the Government.
Part-V Acknowledgement
All the dealing Assistants of different branches had made available records to
audit for checking.