Sr No Name of Unit Audit Para No Year Description of Para

1 Solan 8 2006-07 Non-Production of Records

2 Solan 9 2008-09 Extra burden of Service Tax interest

and penalty Rs. 0.31 Lakh

3 Solan 11 2008-09 Avoidable loss due to non-functioning

of automatic washing machine Rs.
3.16 Lac
4 Solan 6 2009-12 Irregular expenditure on outside
repair Rs. 9.82 lakh

5 Solan 4 2012-14 Recovery of dues from debtors Rs.

2.22 Lakh

6 Solan 1 2014-15 Short recovery of service tax Rs. 0.60

Lakh

7 Solan 4 2014-15 Non recovery of parking fee from tow

vehicles Rs. 0.64 Lakh
8 Solan 6 2014-15 Non refund of adjustment of token tax
Rs. 0.08 Lakh

9 Solan 7 2014-15 Recovery for buses send for

programs

10 Solan 2 2015-16 Blockade of fund with PWD Rs. 3.00

Lakh loss of interest of Rs.2.97 Lakh

11 Solan 3 2015-16 Excess payment of motor vehicle tax

due to non countersigned in the
routes of buses operated in the state
of Punjab under agreement Rs. 1.71
Lakh
12 Solan 5 2015-16 Loss of income due to non operation
of JNNURM buses Rs. 29.83 Lakh

13 Solan 6 2015-16 Expenditure on outside repair

14 Solan 7 2015-16 Non –utilization of spare parts and

accessory items Rs 1.19/lac

15 Solan 9 2015-16 Non recovery of expenditures

incurred on computers for JNNURM
buses Rs 0.48/-
16 Solan 2 2016-17 Avoidable expenditure on over time
allowance Rs 9.68/-

17 Solan 4 2016-17 Frequent issue of spare parts Rs

1.33/-Lakh

18 Solan 5 2016-17 Avoidable payment of overstay

allowance and interest thereon due to
non adherence to Government
directions Rs 3.66/-

19 Solan 1 2017-19 Loss of revenue due to non operation

of JNNURM buses Rs 44.73/-lac
20 Solan 5(A) 2017-19 Loss of revenue due to delay in
revision of Punjab fare Rs 0.40/lac

21 Solan 5(B) 2017-19 Loss of revenue due to delay in

revision of Uttar Pradesh fare Rs
0.09/-lac

22 Solan 8 2017-19 Non recovery of job sheet Rs 1.05/lac

23 Solan 9 2017-19 Non conducting of internal audit

Amount involved Reply of Audit para ( Already submitted )

Nil It is Worth to mention here that the Case has already been decided
by the Hon’ble Court and therefore no need to produce the records
and this matter pertain to 2006-07Audit report therefore keeping in
view of the Court Judgment the Para may please be dropped
/settled.

0.31 Lakh It is submitted that the direction to realize the Service Tax on Special
booking were received on 30.07.2007 from the Higher Authority and
accordingly the Service tax was realized w.e.f 01.08.2007, Whereas
as per Govt.instruction it should be realized w.e.f
01.06.2007therefore due to lack of communication it was not
possible to deduct/recovered the service tax on the special booking
for the month of 06/2007 and 07/2007 from the party concerned to
whom favour the buses was supplied on special booking .Therefore
to avoid penalty etc in this case the payment of Service tax for the
month of 06/2007 & 07/2007 amounting to Rs.30827/- have to be
made from the Account of Corporation which no officer and officials
were responsible. Keeping in view of the facts stated above this para
is outstanding since long may please be dropped /settled as there is
no irregularity on the part of any individual concerned officer /official.

3.16 Lakh As per Audit para raised by the Audit Party a Automatic Washing
machine provided to this unit in the Year 2004-05 for which a Sum
of Rs.315633/- were incurred by engaging three Washerboy .In this
regard it is worth to mention here that no doubt Automatic Washing
Machine provide to this unit but to operate this Machine the washer
boy refused to be engage and at that time there was at least of 80
above buses and two washer boy engaged for the day time and
another one washer boy was engaged for the washing of vehicles
coming to workshop in odd hours and the above expenditure as
pointed out by the Audit pertain to the year 2005-06 to 2008-09 (for
two years)and therefore the per year expenditure on the washing of
buses comes to Rs.79000/-per year which is not on higher side .It is
not fact that the Automatic Washing Machine was not made
functional for a single day ,whereas this automatic washing machine
was functional and used for the purpose from time to time ,but due to
sacristy of the water it could not be used continuously. Therefore the
washing work of the buses have to be got carried out through the
washer boy who were engage for the purpose. In view of the facts
stated above the Para may please be settled
9.82 Lakh The matter has been taken up with the Competent Authority to
accord ex-post facto approval /sanction to regularize on expenditure
of Rs.9.82/-Lac incurred on Out Side Repair during the year 2009 to
2012.

2.22 Lakh From the scrutiny of the record it has been revealed that out of total
outstanding amount Rs.22228/- a sum of Rs.104136/- from the office
concerned listed at Sr.No-02 and 04Executive Engineer
Arki,Executive Engineer Rajgarh vide receipt No-75546 dated
03.09.16,R.No-84968 dated 06.07.17receipt No-966991 dated
13.1.15 ,receipt No-84056 dated 07.01.2017,Further the rest of
Amount is still recoverable and as per reply submitted by this office
during the AG.Audit 02.09.2020 the party shown at Sr,No-3,5 and 06
returned to make the payment of outstanding debtors as mentioned
against each to the tune of Rs.27002,7459,14515,14918 as well as
an amount of Rs.54,268/-as recoverable from General Manager
PRTC Bathinda has not so far been recovered and efforts to recover
of the above amount .

0.60 Lakh As per record available in this office the instruction regarding
enhancement in Service Tax @50% of the total income of the special
buses instead of 40% recovered by this office on 27.11.15 and
therefore the enhancement was applicable and service tax charged
50% on the total income of special booking .Whereas as penalty
pointed out by the Audit the same was to be realized 01.10.14 and
due to short realization of service tax @40% instead of 50%.The
Audit para pointed out the short realization of 48797/- alongwith the
penalty 30% to the tune of Rs.10970/- w.e.f Oct-2014 to Nov-2015.In
this regard it is submitted that it was happen due to lac of
communication and for this irregularity no officer and official is
responsible as a matter of fact that the Service tax @of rs.40% on
the income of Special Booking was realized and deposited
accordingly. Keeping in view the facts stated above the para may be
dropped /settled .

0.64 Lakh As per record available in this office it has been found that the
Parking fees in respect of the Vehicles listed at Sr.No-1& 2 vide Para
no-04 of of AG.Audit for the period contained 2014-15 amounting to
Rs.047 lakh has already been recovered by this office vide receipt
No-41923,75420 dated 12.04.16 7 04.08.16 respectively..Whereas
the vehicle listed at Sr.No -03 vide para referred to above the owner
of the vehicle has been released from the RTO office .Despite
making communication by this office as well as concerned RTO
office therefore an Amount of Rs.17500/-still recoverable and in case
the vehicle is not released by the owner concerned during this year
the matter for its Auction from the RTO shall be processed and the
0.08 Lakh As per procedure in voge the Token tax required to be deposit
quarterly in advance and due to any major defect the bus held up in
the Workshop for a short period .The Concerned authority did not
refund the token tax for which no officer and official were responsible
therefore taking into consideration the urgent repair of held up buses
the Para may kindly be settled.

14,918/- As the Amount of Rs.14918/-has already been included in Para No-

04 of the Audit report contained period 2012-14 and the reply already
submitted at Sr.No-05,hence the para may please be withdrawn.

2.97 Lakh An amount of Rs.333211/-was deposited with Executive Engineer

B&R Division Solan vide cheque No-1184015 dated 10.08.07 for the
repair and maintenance of the residential Accommodation-36 nos
Type-II flat at housing board Colony Solan stand fully utilized for the
concerned depptt. as per utilization certificate issued vide this letter
no-15561 dated 12.01.17.as pointed out by the Audit the amount so
be deposited the corporation has not been utilized by the PWD
depptt at least eight years period.In this regard it is submitted that
due to some unavoidable circumstances the work of repair 7
maintenance could not be undertaken by the PWD depptt and when
the issues were settled the work has been executed by the
concerned depptt and issue utilization certificate with the regard to
the fund deposited by the corporation. Keeping in view of the facts
1.71 Lakh stated above
As pointed outthe
bypara may kindly
the Audit in the be settled
Para No-03please.
of the Audit Report for
the year 2015-16 ,it is submitted that due to some unavoidable
circumstances the route permit of Shimla-Delhi AC bus service could
not be got counter signed from the RTA concerned .So that for the
operation this bus service for the period Oct-12 to July-14 the SRT
have to be paid on the enhanced rate of non counter sign
permit .Therefore to provide the better facility to public the operation
of this bus service operated in current circumstances and the income
of this route was also genuine .keeping in view of the facts state
above there is no one is responsible. Keeping in view of the facts
stated above the para may kindly be settled please.
29.83 Lakh As pointed out by the Audit vide Para No-05 of the Audit report
contained period 2015-16 that due to non operation of JNNURM 12
mtr buses HRTc sustained loss of Rs.29.83 lakh .In this regard it is
submitted that during the year under reference there were 13 buses
09 meter and 04 buses of 12 meter was in the fleet in this unit and
these buses were required to be operation on the route prescribed
for the JNNURM buses and by making all out suitable efforts mostly
these buses operated and the buses having 12 meter wheel base
could not be operated as there was no such route available for the
operation of these buses and therefore the matter again taken up
with the Higher Authority and after the intervention of the Head
Quarter the routes for these 12 meter buses again to this unit
and therefore these 04 buses been regular plied on the assigned
routes and still these buses in the strength of this unit and are in the
active operation. Keeping in view of the facts stated above the para
may kindly be settled please.

3.28 Lakh As pointed out by the Audit vide Audit Para No-06of the audit report
for the contained period 2015-16 that an expenditure of Rs.3.28 lakh
incurred over and above the financial power delegated by the HO.
In this regard it is submitted that as per record available there was
secricity of fund and spares can not be prequred by the Divisional
Store and at Unit level to maintained the smmoth operation of the
essential services local purchase /out side repair had to be carried
out either from the local market local sources and for which ex post
facto approval has been asked from the next competent Authority as
per Annexure- A

1.19 Lakh The Spares parts and Accessory amounting to Rs.118119/- as

pointed out by the Audit vide its Audit report contained period 2015-
16 under para -07 unutilized Spares.In this regard it is submitted that
un utilized spares amounting to Rs.112379 has been sent back to
Divisional Store Taradevi vide packing Slip No-300110 dated
09.03.16 & 300109 dated 23.02.17 from where these spares can be
issued for the needy units rest of the unutilized as pointed out by the
Audit amounting to Rs.6000/- has been used by this unit. Keeping in
view of the facts stated above the para may kindly be settled please.

0.48 Lakh As in the Audit report contained period 2015-16 vide under Para it
has been reported by the Audit that Computer of the HPCTBSM&DA
utilized by this office staff for the work of HRTC in this context, it is
submitted that the work of HPCTBSM&DA is being under taken from
the staff of HRTC and there is no loss and any other hinders to the
work of HRTC.In view of the above the para may please be dropped.
9.68 Lakh In the report contained period 2016-17 under para No-02 it has been
pointed out by the Audit that an amount of RS.9.68/- lakh was
incurred over and above in the payment of OTA allowance .In this
regard it is submitted that it has been revealed that during 2016-17
the contract period of Contractual employees reduced by the State
Govt.from 05 years to 03 Years and therefore at least 23 drivers and
14 Conductors regularized in the post of Driver and Conductor and
due to enhancement of wages of the running staff the OTA In
foemendsily and that time there was also shortage of the staff and
overtime cannot be curtailed. However efforts were made to
minimize the OTA as much as possible. Keeping in view of the facts
1.33 Lakh As pointed out by the Audit Para No-04 contained period 2016-17
that there is frequent issue of Rs.1.53/- lakh specially in the
FI.Pump ,King Pin Bush teeth etc.In this regard it is submitted that
there was instances of premature failure of re-condition FI
Pump ,Engine and Gear Box to some technical shore coming for
which the repair of the same got carried out on FOC basis .Therefore
the frequent issue of 1.33/- lakh adjusted by carrying out the repair of
above component on FOC basis, Hence as per facts stated above
the para may please be settled.

3.66 Lakh As per AG Audit report contained period 2016-17 under Para No-05
it has been reported by the Audit an amounting of Rs.3.66/- lakh
recoup as overstay allowance to Sh.Ram Parkash Driver now
retired .In this context, it is worth to mention here that the Over Stay
allowance have to be paid as per verdict of the Hon’ble High Court
photocopy at Annexure-Aas the official remained posted at tribal
area R.Peo unit beyond the normal period of Stay .Therefore there is
no responsible for the payment of over stay allowance ,as the matter
of facts that same has been granted from the Hon’ble High Court .
Keeping in view of the facts stated above the para may kindly be
settled please.

44.73 Lakh As pointed out by the Audit vide Para No-05 of the Audit report
contained period 2015-16 that due to non operation of JNNURM 12
mtr buses HRTc sustained loss of Rs.29.83 lakh .In this regard it is
submitted that during the year under reference there were 13 buses
09 meter and 04 buses of 12 meter was in the fleet in this unit and
these buses were required to be operation on the route prescribed
for the JNNURM buses and by making all out suitable efforts mostly
these buses operated and the buses having 12 meter wheel base
could not be operated as there was no such route available for the
operation of these buses and therefore the matter again taken up
with the Higher Authority and after the intervention of the Head
0.40 Lakh As pointed out by the Audit Para No-05A of the Audit report
containing year 2017-19 that due to delay in revision of fare in
Punjab area during 02-/18 and 11/18 there is loss to the HRTC to the
tune of Rs.0.40 lakh. In this regard it is submitted that there is no
doubt to issue the order in Punjab revision fare during the period
referred to above delay occurred but as per ground reality the
conductor of the HRTC starting charging actual fare after revision as
their own level as a matter of fact that the fare in interstate route
buses shall have to charged as per fare prescribed in other state
therefore the Corporation did not suffer the loss in this behalf except
delay in issue fare revision orders. Keeping in view of the facts stated
above the para may kindly be settled please.

0.09 Lakh As pointed out by the Audit Para No-05B of the Audit report
containing year 2017-19 that due to delay in revision of fare in UP
area during year 10/2017 there is loss to the HRTC to the tune of
Rs.0.09 lakh. In this regard it is submitted that there is no doubt the
delay occurred while issue the orders of revision of fare of UP area ,
but as per ground reality the conductors of the HRTC starting
charging actual fare after immediate revision at their own level as a
matter of fact that the fare in interstate route buses shall have to
charged as per fare prescribed in other state therefore the
Corporation did not suffer the loss in this behalf except delay in issue
fare revision orders. Keeping in view of the facts stated above the
para may kindly be settled please.

1.05 Lakh In the Audit report containing year 2017-19 under Para -08 is has
been pointed out by the audit that the Job recovery of Rs.1.05 lakh
still to be recovered from the individual concerned .As per record
available out of 1.05 lakh recoverable an amount of Rs.23839/- still
recovered as per detail mentioned at Annexure –A where the
reasons for non recovery of rest of amount Rs.80161/- has been
stated in detail .Keeping in view the detailed position states at
Annexure –A the para may please be settled .

Nil In the Audit report containing period 2017-19 under para -09 it has
been pointed out that there is no Internal audit got conducted from
the Audit wing of the corporation. In this regard it is worth to mention
here that in the unit One SO SAS and Junior Auditor stand deployed
during the period under reference and all the financial transactions
got verified by them and further audit of HSD and Stationery has
been also got conducted by them from time to time .Hence keeping
in view of the facts stated above the Para may kindly be drooped
please.
Shimla Solan Kushal Sing Huma Sub Insp Gen 10th 17.04.68 Regu 17.05.98
Saran
17.05.98 14.11.24 14.11.24 30.04.26 No Shimla Rampur - 17.05.98 to 16.10.98 Fit
Local-23.10.98 to
28.03.2000.Rampur-08.05.2000
to 31.07.2000.Rural Unit-
18.08.2000 to 25.02.2002 Solan-
26.2.02 to 31.10.02 Taradevi-
06.11.02 to 28.02.18 Local Unit-
01.03.18 to 31.10.24