6,700, ,800, CESTAT MGR

Transcription

1 Statement II Bharat Sanchar Nigam Limited Audit Report Under CARO [Clause - 4 (ix)(b) ] For The Financial Year Statutory Dues not deposits on accounts of disputes as on SI.NO. Circle Name SSA'S Name of Statue Nature of Dues Amount (RS.) Period to which the Amount Forum Where disputes is pending Relates 1 BIHAR TELEPHONES ARRAH 16,400, ,300, BGP 12,700, BGS 4,300, BTH 25,700, CMTS 101,000, DBN 128,600, GAYA 18,800, HJP 6,000, ,600, KTR 6,700, ,800, CESTAT MGR 12,200, MTH 73,300, MUZ FINANCE ACT, ,700, ,400, ,100, ,500, PGM 24,300, SHS 59,600, SMP 23,400, SSR 78,800, DBN 69,800, CHP 176,700, HIGH COURT KTR 14,800, DBN 9,300, MTH 11,900, DEMAND RAISED BY DEPARTMENT, APPEAL NOT YET FILLED CHP 10,300, PGM 188,300, ,900, CTSD 25,300, SALES TAX ACT SALES TAX 2,800, & HIGH COURT CMTS, PT 35,000, DEC 2002 TO DEC ,458,300, CHENNAI TELEPHONES DEMAND OF INTEREST 7,514, MAR 2005 TO AUG 2005 CENVAT CREDIT RULES, 2004 WRONG AVAILMENT OF CENVAT CREDIT 5,079, Oct-09 SHORT PAYMENT OF 5,082, Dec-10 PENALTY 250, COMMISSIONER OF WRONG AVAILMENT OF CENVAT CREDIT 1,472, Apr-10 CENVAT CREDIT RULES, 2004 DISALLOWANCE OF CENVAT 953, Feb-11 1,639, Jul-10 WRONG UTILISATION OF CENVAT CREDIT 8,226, Jul-10 DISPUTED DUE OF 1,882, Mar-04 CENVAT CREDIT RULES, 2004 AVAILMENT OF CENVAT CREDIT 117,989, CESTAT FEB 2005 TO SEP 2007 PENALTY 30,000, INCOME TAX ACT, 1961 TDS 2,687, Mar-10 TDS ON DISCOUNT 8,513, Mar-11 COMMISSINER OF INCOME TAX APPEALS Total 191,291, Uttranchal Telecoms WEALTH TAX ACT, 1957 HOUSE TAX 912, , MUNICIPAL CORPORATION, ROORKEE INCOME TAX ACT,1961 INCOME TAX 1,640, COMMISSIONER OF INCOME TAX APPEALS (DEHRADUN) INCOME TAX ACT,1961 INCOME TAX 850, COMMISSIONER OF INCOME TAX APPEALS (DEHRADUN) 1948 TRADE TAX 147, JT. COMMISSIONER (APPEAL), COMMERCIAL TAX, DEHRADUN 1948 TRADE TAX 216, JT. COMMISSIONER (APPEAL), COMMERCIAL TAX, DEHRADUN 1948 TRADE TAX 267, JT. COMMISSIONER (APPEAL), COMMERCIAL TAX, DEHRADUN 1948 TRADE TAX 6, JT. COMMISSIONER (APPEAL), COMMERCIAL TAX, DEHRADUN 1948 TRADE TAX 1, JT. COMMISSIONER (APPEAL), COMMERCIAL TAX, DEHRADUN 1948 TRADE TAX 100, ASSISTANT COMMISSIONER (COMMERCIAL TAX), RISHIKESH

2 TRADE TAX 525, ASSISTANT COMMISSIONER (COMMERCIAL TAX), RISHIKESH 1,466, CESTAT, NEW DELHI INCOME TAX ACT,1961 INCOME TAX 134, COMMISSIONER OF INCOME TAX APPEALS (DEHRADUN) Total 6,267, UP-WEST Telecoms Entry Tax Act Entry Tax 128, ALLAHBAD HIGH COURT GMTD-NOIDA Entry Tax Act Entry Tax 1,681, COMMERCIAL TAX TRIBUNAL, G.B. NAGAR SalesTax Act Sales Tax 6,046, TO Jt. COMMISSIONER (APPEAL) GMTD-AGRA TCD-AGRA INCOME TAX ACT,1961 TDS on PCO Commision 3,057, INCOME TAX APPELLATE TRIBUNAL INCOME TAX ACT,1961 TDS on PCO Commision 1,619, INCOME TAX APPELLATE TRIBUNAL Entry Tax Act Entry Tax 1,307, ALLAHBAD HIGH COURT Entry Tax Act Entry Tax 1,928, ALLAHBAD HIGH COURT SalesTax Act Sales Tax 3,325, ALLAHBAD HIGH COURT SalesTax Act Sales Tax 1,258, ALLAHBAD HIGH COURT SalesTax Act Sales Tax 121, TRADE TAX TRIBUNAL SalesTax Act Sales Tax 182, JOINT COMMISSIONER APPEALS GMTD-ALIGARH Service Tax 17,352, JUN O3 TO DEC 03 CENTRAL EXCISE & APPELLATE TRIBUNAL Service Tax Penalty 4,338, JUN O3 TO DEC 03 CENTRAL EXCISE & APPELLATE TRIBUNAL Service Tax 2,628, OCT 00 TO SEP 01 CENTRAL EXCISE & APPELLATE TRIBUNAL TDM- RAMPUR Service Tax 6,007, JUN 03 TO NOV 03 COMMISSIONER EXCISE & GMTD- MUZAFFARNAGAR INCOME TAX ACT,1961 TDS on PCO Commision 1,813, COMMISSIONER OF INCOME TAX (APPEALS) Entry Tax Act Entry Tax 3,478, HIGH COURT, ALLAHBAD GMTD-SAHARANPUR Entry Tax Act Entry Tax 2,452, , HIGH COURT, ALLAHBAD Service Tax 12,463, AUG 02 TO JAN 03 CESTAT SalesTax Act Sales Tax 59,661, , HIGH COURT, ALLAHBAD CGMT-MEERUT ENTRY TAX ACT ENTRY TAX 5,496, , HIGH COURT, ALLAHBAD ENTRY TAX ACT ENTRY TAX 11,105, JT. COMMISSIONER (APPEALS) TRADE TAX SalesTax Act Sales Tax 22,099, JT. COMMISSIONER (APPEALS) TRADE TAX GMTD-GHAZIABAD Service Tax 69,322, JUL 94 TO MAR 98 COMMISSIONER (APPEALS) INCOME TAX ACT, 1961 TDS ON SALE OF RECHARGE COUPONS - AY CIT(APPEALS) TDM- BADAUN SalesTax Act Sales Tax on rental HIGH COURT, ALLAHBAD CMTS-MEERUT SalesTax Act Work Contract Tax Penalty 123,461, TO ADDITIONAL COMMISSIONER (APPEALS) GRADE 2 5 Total JHARKHAND RANCHI 362,340, ,377, NOV 00 TO AUG 03 PENALTY 146,377, NOV 00 TO AUG 03 16,312, PENALTY 16,312, ,963, COMMISSIONER CENTRAL EXCISE, RANCHI PENALTY 44, COMMISSIONER CENTRAL EXCISE, RANCHI DHANBAD 127,578, APR 00 TO SEP 03 PENALTY 127,578, APR 00 TO SEP 03 DUMKA 63,086, APR 99 TO SEP 03 PENALTY 45,650, APR 99 TO SEP 03 DALTONGANJ 25,766, TO PENALTY 14,502, TO JAMSHEDPUR INTEREST ON 7,638, HAZARIBAGH 59,011, PENALTY 59,011, ,560, COMMISSIONER CENTRAL EXCISE, RANCHI 6 Total 861,774, KARNATAKA ON PCO 6,233, JAN.2008 TO JUNE 2009 MYSORE PENALTY & INTEREST 6,233, JAN.2008 TO JUNE 2009 CUSTOM EXCISE AND APPELATTE TRIBUNAL,BANGLORE CUSTOM EXCISE AND APPELATTE TRIBUNAL,BANGLORE

3 HASSAN MANDYA ON PCO 3,134, JAN.2008 TO DEC.2008 COMMISIONER(APPEALS) OF CENTRAL EXCISE,CUSTOM &,MANGLORE PENALTY & INTEREST 3,134, JAN.2008 TO DEC.2008 COMMISIONER(APPEALS) OF CENTRAL EXCISE,CUSTOM &,MANGLORE ON PCO 2,237, JAN.2008 TO MAR 2009 JOINT COMMISIONER CENTRAL EXCISE,MANGLORE PENALTY & INTEREST 2,242, JAN.2008 TO MAR 2009 JOINT COMMISIONER CENTRAL EXCISE,MANGLORE ON PCO 1,019, APR 2009 TO MAY 2009 ADDITIONAL COMMISIONER CENTRAL EXCISE,MANGLORE HUBLI CENVAT CREDIT RULES,2004 CENVAT CREDIT 341, APR 2004 TO MAR 2005 CESTAT,BANGLORE PROFESSIONAL TAX ON TELEPHONE EXCHANGE 3,310, APR.2005 TO MAR.2010 ASSISTANT COMMISIONER OF COMMERCIAL TAXES, HUBLI INCOME TAX ACT,1961 AND CUSTOMER SERVICE CENTRE KARWAR ON PCO 2,870, PENALTY & INTEREST 2,870, MAR.2008 TO MAR.2009 CUSTOM EXCISE AND APPELATTE TRIBUNAL,BANGLORE ON PCO 10,163, JAN.2008 TO MAR 2009 MANGLORE PENALTY & INTEREST 10,163, JAN.2008 TO MAR 2009 ADJUSTMENT OF EXCESS PAID IN SUBSEQUENT MONTHS PROFESSIONAL TAX ON TELEPHONE EXCHANGE AND CUSTOMER SERVICE CENTRE 2,459, ,081, NOV.2005 TO JUNE 2006 APR.2003 TO MAR.2009 CUSTOM EXCISE AND APPELATTE TRIBUNAL,BANGLORE ASSISTANT COMMISIONER OF COMMERCIAL TAXES, MANGLORE RAICHUR ON IUC 3,362, APR 2004 TO MAR 2005 CUSTOM EXCISE AND APPEALLATE TRIBUNAL, BANGALORE ON PCO 1,731, JAN.2008 TO JUNE 2009 COMMISIONER (APPEALS) OF CENTRAL EXCISE,CUSTOM AND SERVIVE TAX,. INCOME TAX ACT, 1961 NON DEDUCTION OF TDS ON COMMISSION 10,084, APR 05 TO MAR 08 COMMISSIONER OF INCOME TAX, HUBLI AO(CASH) BANGALORE PAYMENT OF SERVICE CHARGES ON PROPERTY 3,909, APR 08 TO MAR 11 KARNATAKA HIGH COURT MADEKERI ON PCO 1,042, JAN 08 TO NOV 08 & OCT 09 TO DEC 09 COMMISSIONER(APPEALS) OF CENTRAL EXCISE CUSTOM &, BELGAUM KARNATAKA COMMERCIAL ACT ON PCO PROFESSIONAL TAX ON TELEPHONE EXCHANGE AND CUSTOMER SERVICE C 5,199, JAN 08 TO JUN 09 CESTAT, BANGALORE 3,286, FEB 09 TO DEC 09 COMMISSIONER (APPEALS) OF CENTRAL EXCISE, CUSTOM &, 3,500, APR 06 TO MAR 11 ASSITTANT COMMISSIONER OF COMMERCIAL TAXES, BELGAUM BELLARY ON PCO 1,528, APR 01 TO MAR 04 CHIEF COMMISSIONER OF EXCISE AND CUSTOM, BELGAUM BIDAR INCOME TAX ACT, 1961 ON PCO 1,445, PENALTY & INTEREST 1,445, NON DEDUCTION OF TDS ON PCO COMMISSION 6,880, JAN 08 TO MAR 10 APR 03 TO MAR 07 COMMISSIONER (APPEALS) OF CENTRAL EXCISE, CUSTOM &, COMMISSIONER (APPEALS) OF INCOME TAX, HUBLI BIJAPUR ON PCO 4,804, PENALTY & INTEREST 4,804, JAN 08 TO MAR 10 COMMISSIONER (APPEALS) OF CENTRAL EXCISE, CUSTOM &,

4 CHIK ON PCO 1,414, APR 08 TO MAR 09 COMMISSIONER OF CENTRAL EXCISE (APPEALS), 1,284, APR 09 TO MAR 10 CHIEF COMMISSIONER OF EXCISE & CUSTOMS, MYSORE CMTS CENVAT CREDIT RULES,2004 CENVAT CREDIT ON EXCISE DUTY 4,176, PENALTY & INTEREST 2,500, CENVAT CREDIT ON EXCISE DUTY 2,053, PENALTY & INTEREST 100, CENVAT CREDIT ON EXCISE DUTY 5,297, PENALTY & INTEREST 6,597, CENVAT CREDIT ON EXCISE DUTY 12,027, PENALTY & INTEREST 3,000, JUL 08 TO MAR 09 NOV 07 TO JUN 08 SEP 04 TO SEP 06 AUG 07 TO OCT 07 CUSTOM EXCISE & APPEALLATE TRIBUNAL, BANGALORE CUSTOMS EXCISE AND APPEALLATE TRIBUNAL, BANGALORE CUSTOMS EXCISE AND APPEALLATE TRIBUNAL, BANGALORE CUSTOMS EXCISE AND APPEALLATE TRIBUNAL, BANGALORE DAVANGERE KARNATAKA COMMERCIAL TAX PROFESSIONAL TAX ON TELEPHONE EXCHANGE AND CUSTOMER SERVICE CENTRES 800, APR 04 TO MAR 05 ASSITTANT COMMISSIONER OF COMMERCAIL TAXES, DAVANGERE GULBARGA ON PCO 4,540, FEB 08 TO SEP 09 COMMISSIONER (APPEALS) OF CENTRAL EXCISE CUSTOM AND, SHORT PAYMENT OF 3,506, MAR 96 TO DEC 97 HIGH COURT INCOME TAX ACT, 1961 NON DEDUCTION OF TDS ON PCO COMMISSION 17,327, APR 03 TO MAR 07 COMMISSIONER (APPEALS) OF INCOME TAX, HUBLI 7 RAJASTHAN 180,145, CMTS JP CENVAT CREDIT RULES, 2004 WRONG AVAILMENT OF CENVAT CREDIT(CMTS JP INTERSET ON WRONG AVAILMENT OF CENVAT CREDIT SHORT PAYMENT OF AND INTEREST AND PENALTY THEREUPON 495, INTEREST ON SHORT PAYMENT OF 11, CGMT JP DEMNAD OF ON INFRASTRUCTURE SHARING CHARGES FROM FEB 2007 TO MAY ,201, ADDITIONAL COMMISSIONER CENTRAL EXCISE JAIPUR PGMTD JP PENALTY u/s 75, 76 & 78 OF FINANCE ACT 2,037, CESTAT, NEW DELHI GMTD BHARATPUR 169, ASST. COMMISSIONER CENTRAL EXCISE ALWAR 4,345, JOINT COMMISSIONER CENTRAL EXCISE JAIPUR GMTD JJN ENTRY TAX ACT ENTRY TAX 372, RAJASTHAN HIGH COURT CENVAT CREDIT RULES, 2004 CENVAT CREDIT 438, JOINT COMMISSIONER CENTRAL EXCISE JAIPUR TDM SWM 16,845, CESTAT, NEW DELHI 116, JOINT COMMISSIONER CENTRAL EXCISE JAIPUR CTSD JP ENTRY TAX ACT ENTRY TAX 7,055, RAJASTHAN HIGH COURT GMTD SGNR GMTD KOTA 11,196, ,864, COMMISSIONER CENTRAL EXCISE JAIPUR COMMISSIONER CENTRAL EXCISE JAIPUR ENTRY TAX ACT ENTRY TAX ACT ENTRY TAX ENTRY TAX 91, , RAJASTHAN HIGH COURT RAJASTHAN HIGH COURT CENTRAL EXCISE ACT, , EXCISE DUTY CENTRAL EXCISE ACT, , CESTAT, NEW DELHI GMTD CHURU PENALTY 35, , COMMISSIONER (APPEAL) CENTRAL EXCISE, JAIPUR CENTRAL EXCISE ACT, 1944 EXCISE DUTY 373, Dy. COMMISSIONER SIKAR ENTRY TAX ACT ENTRY TAX 356, RAJASTHAN HIGH COURT TDM JHALAWAR 268, CESTAT, NEW DELHI 187, COMMISSIONER (APPEAL) CENTRAL EXCISE, JAIPUR PALI MARWAR CENTRAL EXCISE ACT, 1944 EXCISE DUTY 1,314, ADDITIONAL COMMISSIONER CENTRAL EXCISE JAIPUR CGMT JP 3,600, CESTAT, NEW DELHI 28, CENTRAL EXCISE KOTA 31, CESTAT, NEW DELHI 88, , CENTRAL EXCISE KOTA BUNDI 312, , JOINT COMMISSIONER CENTRAL EXCISE JAIPUR 426, , WRONG AVAILMENT OF CENVAT CREDIT(CMTS JP 227, Dy. COMMISSIONER JAIPUR 128, CENTRAL EXCISE KOTA

5 1,456, JOINT COMMISSIONER CENTRAL EXCISE JAIPUR 155, CENTRAL EXCISE KOTA GMTD SGNR 46, RAJASTHAN HIGH COURT 8 PUNJAB 65,589, AMRITSAR PUNJAB VAT ACT SALES TAX 14,272, Punjab & Harayana High Court AMRITSAR PUNJAB VAT ACT SALES TAX 20,919, Punjab & Harayana High Court BHATINDA EXCISE DUTY STATE OF PUNJAB Vs UOI 4,563, Punjab & Harayana High Court BHATINDA ADJUSTMENT OF EXCESS PAYMENT OF SERVICE 5,213, TAX CESTAT, New Delhi BHATINDA ADJUSTMENT OF EXCESS PAYMENT OF SERVICE TAX 2,577, Commissioner Appeals 221, Oct.08 To Sep.09 Assistant Commisioner (P &V) CHANDIGARH WRONG AVAILMEN OF CENVAT CREDIT 599, April 07 To September 08 Commisioner Appeals LUDHIANA SALES TAX VAT DEMANDED 14,942, DETC, LUDHIANA PATIALA 705, APRIL 06 TO MARCH 08 CESTAT, New Delhi WRONG AVAILMEN OF CENVAT CREDIT 2,636, APRIL 06 TO SEP 06 CESTAT, New Delhi SHORT PAYMENT DUE TO RATE DIFFERNCE 11,559, OCT 02 TO MAR 05 CESTAT, New Delhi SHORT PAYMENT DUE TO RATE DIFFERNCE SELF ADJUSTMENT OF EXCESS PAYMENT 380, NOV 02 TO SEP 03 CESTAT, New Delhi PAYMENT OF ST TO DoT INSTEAD OF DEPOSIT BY TR-6 CHALLAN 110,843, OCT 02 TO SEP 03 MEMBER CBEC EPF ACT DELAYED DEPOSIT OF EPF 3,297, FEB 02 TO JUNE 04 EPF TRIBUNAL, NEW DELHI SANGRUR CENVAT CREDIT ON TOWERS 3,073, TO COMISSIONER CHANDIGARH DISCOUNT TO STD/PCO HOLDERS 777, JUNE 08 TO MAR 10 ADDITIONAL COMMISSIONER, CHANDIGARH RTTC, RAJPURA EPF ACT DELAYED PAYMENT OF EPF 191, JAN 03 TO JUNE 04 EPF TRIBUNAL, NEW DELHI 193, JAN 08 TO DEC 09 AO(CASH & BGT) CENVAT CREDIT 890, JAN 05 TO MAY , OCT 05 TO JAN 08 ADDITIONAL COMMISSIONER(P& V), CENTRAL EXCISE, CHANDIGARH VAT VAT DEMANDED 807,922, EXCISE AND TAXATION OFFICER, DISTT, SAS NAGAR ( MOHALI) 8,676, CESTAT, New Delhi CMTS CENVAT CREDIT ON TOWERS 2,900, TO ADDITIONAL COMMISSIONER(P& V), CENTRAL EXCISE, CHANDIGARH 9 1,018,311, TAMIL NADU 1,128, CBT 1,553, ,565, SLM 11,586, CESTAT, SEZ, CHENNAI CESTAT, SEZ, CHENNAI KMB 134, CESTAT, SEZ, CHENNAI ERODE 128, ,709, CESTAT, SEZ, CHENNAI VELLORE 3,328, CESTAT, SEZ, CHENNAI TNJ 1,193, CESTAT, SEZ, CHENNAI CDL 19,336, CESTAT, SEZ, CHENNAI 41,663,644.00

6 10 GMM N.DELHI 2,710, CESTAT, NEW DELHI 11 CHATTISGARH 1,666, GMTD,DURG 6,760, ,598, CESTAT, DELHI GMTD,RAIPUR 625, WEST BENGAL 10,649, ,700, APPELLATE AUTHORITY (COMMISSIONER) LOCAL SALES TAX ACT SALES TAX ON TELEPHONE SERVICES 27,300, APPELLATE AUTHORITY (COMMISSIONER) 125,061, APPELLATE AUTHORITY (COMMISSIONER) 1,080, COMMISSIONER OF GPF & OTHERS GPF & OTHERS 2,637, DOT-CELL/CBI 34,120, ,172, ,121, INCOME TAX ACT, 1961 TDS 30,288, CIT (APPEALS) - I 19,564, ,043, TF CALCUTTA CENTRAL EXCISE ACT, 1944 EXCISE DUTY 14,300, TO CESTAT, KOLKATTA TF GOPALPUR CENTRAL EXCISE ACT, 1944 EXCISE DUTY 276, COMMISSIONER (APPEALS),KOLKATTA EXCISE DUTY 300, COMMISSIONER (APPEALS),KOLKATTA TF ALIP0RE CENTRAL EXCISE ACT, 1944 EXCISE DUTY 19,798, TO COMMISIONER OF CENTRAL EXCISE CENTRAL EXCISE ACT, 1944 EXCISE DUTY 412, COMMISSIONER (APPEALS),KOLKATTA 14 TF MUMBAI BOMBAY SALES TAX ACT TAX INTEREST & PENALTY 35,086, ,174, ,719, , ,527, SALES TAX TRIBUNAL MAHARASTRA SALES TAX TRIBUNAL 25,806, ,916, JT. COMM OF SALES TAX APPEALS 2,527, ,484, MAHARASTRA SALES TAX TRIBUNAL 8,380, ,835, JT. COMM OF SALES TAX APPEALS 10,720, , MAHARASTRA SALES TAX TRIBUNAL 5,940, ,374, Dy. COMM SALES TAX APPEALS ,415, ,862, HARYANA SALES TAX ACT SALES TAX 25,006, HIGH COURT OF PUNJAB AND HARYANA 25,006, GMM CALCUTTA VAT W.B.VAT 3,120, JOINT COMMISSIONER OF SALES TAX, GOVT. W.B. 17 ASSAM BONGAIGAON 3,120, ,345, INTEREST ON 6,794, PENALTY ON 9,345, JULY 1994 TO MARCH 2004 NAGAON 4,951, INTEREST ON 510, PENALTY ON 4,951, JULY 1994 TO SEPTEMBER 2004 KAMRUP 6,420, JULY 1994 TO JUNE ,456, INTEREST ON 2,528, JULY 1999 TO AUGUST 2003 PENALTY ON 8,456, CMTS INTEREST ON 1,935, INTEREST ON 1,922, INTEREST ON 9,473, DEPUTY COMMISSIONER CENTRAL EXCISE, GUWAHATI

7 TEZPUR CENVAT CREDIT 161, , PENALTY ON PENALTY ON CENVAT CREDIT 161, , APR 2004 TO SEP 2007 MAY 2006 TO AUG 2006 INTEREST ON 2,738, OCT 2000 TO MARCH J & K GUJARAT J & K GENERAL SALES TAX ACT,1962 SALES TAX 78,660, ,135, ,012, ,192, ,060, COMMISIONER OF SALES TAX, JAMMU 215,401, GMTD,RAJKOT ACT INTEREST & PENALTY 113,700, CUSTOM,EXCISE & DEPTT., AHEMDABAD CMTS BOMBAY STAMP ACT STAMP DUTY & PENALTY 47,200, GUJARAT HIGH COURT. ACT CENVAT DISALLOWED 154,950, CESTAT JAMNAGAR ACT INTEREST & PENALTY 2,041, GUJARAT HIGH COURT. GMTD, BHUJ EPF ACT,1952 BASIC & PENALTY 4,233, Feb-09 APPELATE TRIBUNAL OF EPF, NEW DELHI 20 ANDHRA PRADESH APGST ACT SALES TAX 322,124, ,345, ,279, ,111, ,344, ,132, ANDHRA PRADESH, HIGH COURT 21 N.E.-I 2,737,211, ,312, to CESTAT AGARTALA 14,260, TO MEGHALAYA 5,319, APPEAL WILL BE FILED BEFORE CESTAT, EZB KOLKATA, ON GETTING CLEARANCE OF COD 22 34,892, GMP DELHI CENTRAL SALES TAX ACT CENTRAL SALES TAX 2,267, ADDL. COMMISSIONER- II. 23 UP-EAST 2,267, , TCD-1, KANPUR 191, HIGH COURT, ALLAHABAD UP TRADE TAX ACT, 1948 TRADE TAX 272, UNNAO TDM 548, DEPUTY COMMISSIONER, TRADE TAX, KANPUR CGMT UP(E) 73,097, APRIL TO DEC 08 TRIBUNAL BALIYA TDM 11,477, CESTAT, NEW DELHI AZAMGARH GMTD UP TRADE TAX ACT, 1948 ENTRY TAX 1,600, HIGH COURT, ALLAHABAD KANPUR GMTD 1,440, CESTAT, NEW DELHI UP TRADE TAX ACT, 1948 TRADE TAX 4,069, TRADE TAX TRIBUNAL BASTI GMTD 108, ASSTT. COMMISSIONER FARRUKHABAD GMTD 983, CESTAT, NEW DELHI FATEHPUR TDM 983, COMMISSIONER S.TAX, LUCKNOW 7,950, COMMISSIONER S.TAX, ALLAHABAD GORAKHPUR GMTD 54, ASSTT. COMMISSIONER 74, JUNE 07 TO SEP 07 ASSTT. COMMISSIONER UP TRADE TAX ACT, 1948 TRADE TAX 6,178, HIGH COURT, ALLAHABAD JAUNPUR TDM UP TRADE TAX ACT, 1948 TRADE TAX 5,250, ADD. COMMSSIONER II JHANSI GMTD UP TRADE TAX ACT, 1948 TRADE TAX 634, , DEPUTY COMMISSIONER, TRADE TAX, JHANSI LAKHIMPUR TDM 394, , ASSTT. COMMISSIONER UP TRADE TAX ACT, 1948 TRADE TAX 93, MAU TDM UP TRADE TAX ACT, 1948 TRADE TAX 9,735, , HIGH COURT, LUCKNOW SITAPUR TDM 4,253, COMMISSIONER,,LUCKNOW PGMTD, LUCKNOW 66,174, ,127, CESTAT, NEW DELHI 24 MAHARASHTRA 196,796, CENTRAL EXCISE ACT, 1944 INTEREST ON SHORT PAYMENT 2,217, CESTAT, MUMBAI AURANGABAD OCTROI BANK GUARANTEE 28,978, THE HIGH COURT, MUMBAI, AURANGABAD BENCH CENVAT CREDIT RULES, 2004 WRONG AVAILMENT OF CENVAT 13,508, COMMISSIONER OF EXCISE &, MUMBAI A O FINANCE SALES TAX PURCHASE TAX 4,937, SALES TAX APPELLATE TRIBUNAL INTEREST ON 926, CBEC NEW DELHI SANGLI NON LEVY OF ON CCB PCO 26,858, TO 2006 CBEC NEW DELHI

8 25 MP RATANGIRI INTEREST ON 3,837, COMMISSIONER OF EXCISE &, RATANGIRI CHANDRAPUR CENTRAL EXCISE ACT, 1944 INTEREST ON 178, APPELLATE SHORT PAID U/S 73 21,946, TO 2001 KOLHAPUR INTEREST ON U/S 75 61, INTEREST ON U/S , CESTAT, MUMBAI SHORT PAYMENT OF & INTEREST 82,399, RAIGAD (PANVEL) SHORT PAID 4,713, CESTAT, MUMBAI RAIGAD (PANVEL) INCOME TAX ACT, 1961 TDS 39,371, THE INCOME TAX OFFICER (TDS), PANVEL PUNE CENVAT CREDIT RULES, 2004 WRONG AVAILMENT OF CENVAT 1,525, THE ADDITIONAL COMMISSIONER OF, MUMBAI ON TATKAL DEPOSITS 2,466, THE ADDITIONAL COMMISSIONER OF, MUMBAI PROVIDENT FUND ACT PF CONTRIBUTION & INTEREST 10,605, THE PROVIDENT FUND COMMISIONER GOA CLAIM 5,418, THE HIGH COURT, PANJIM KALYAN INCOME TAX ACT, 1961 TDS 26,045, ITAT, PUNE NANDED CENVAT CREDIT RULES, 2004 INTEREST & PENALTY 2,536, CESTAT, MUMBAI NAGPUR PROVIDENT FUND ACT EPF DUES ON CONTRACTORS 14,536, TO THE HIGH COURT, NEW DELHI DHULE INCOME TAX ACT, 1961 TDS ON STDPT COMMISSION 12,631, THE MUMBAI HIGH COURT, AURANGABAD BENCH MUMBAI CIVIL DIVISION INCOME TAX ACT, 1961 SHORT DEDUCTION OF TDS 5,017, TO ITAT, MUMBAI 311,511, ,312, Oct 2000 to June ,125, JUNE2002 TO MARCH2003 DY. COMMISSIONER OF COMMRECIAL TAX(APPEAL), DIV-I, BHOPAL 10,855, MPCT APPELLATE BOARD, BHOPAL 4,806, ENTRY TAX ENTRY TAX ACT 9,333, DY. COMMISSIONER OF COMMRECIAL TAX(APPEAL), DIV-I, BHOPAL 47,972, SUPREME COURT 3,053, ,105, DY. COMMISSIONER OF COMMRECIAL TAX(APPEAL) ENTRY TAX IUC 4,241, MPCT APPELLATE BOARD 5,173, Oct 2000 to June ,166, JUNE 2002 TO MARCH ,286, DY. COMMISSIONER OF COMMRECIAL TAX(APPEAL), DIV-I, BHOPAL MPCT 2,899, MP COMMERCIAL TAX ACT 3,640, ,858, ,433, DY. COMMISSIONER OF COMMRECIAL TAX(APPEAL) MPCT IUC 75,657, MPCT 25,717, SUPREME COURT 17,868, HIGH COURT VARIOUS STATUE, EPF ETC. 28,998, VARIOUS APPELLATE AUTHORITIES PROVIDENT FUND ACT EPF 12,147, APPELLATE TRIBUNAL ,655, CALCUTTA 310,300, JUL 1994 TO SEP 1998 CEGAT/COMMISSIONER OF CENTRAL EXCISE-I 14,900, OCT 2000 TO SEP 2003 CEGAT TF- JABALPUR 325,200, ,068, , , and (DOT SUPREME COURT PERIOD) CENTRAL EXCISE ACT, 1944 EXCISE CASES 25,274, ,675, (DOT PERIOD) & , and , , , , & CESTAT,NEW DELHI Additional Commisioner Central Excise, Bhopal 679, , and Additional Commisioner Central Excise, Jabalpur 2,311, , and M.P.Commercial Tax Appellate Tribunal/ Board Bhopal ENTRY TAX 3,443, Additional Commisioner Commercial Tax,Jabalpur 25, , & Deputy Commisioner Commercial Tax,Jabalpur

9 MADHYA PRADESH COMMERCIAL TAX ACT 3, Assistant Commisioner Commercial Tax, Jabalpur 5,582, M.P.Commercial Tax Appelate Tribunal/Baord Bhopal VAT 1,572, Additional Commisioner Commercial Tax,Jabalpur CENTRAL SALES TAX ACT Sales Tax 2,622, & Appellate Deputy Commisioner Commercial Tax,Jabalpur 98,748, ,2004,2005,2005- M.P.Commercial Tax Appelate Tribunal/Baord Bhopal 2006 & ,357, Additional Commisioner Commercial Tax,Bhopal 25,571, Additional Commisioner Commercial Tax,Jabalpur 23,112, , & Assistant Commisioner Commercial Tax,Jabalpur 28 ORISSA 262,042, ,700, CENTRAL EXCISE ACT, ,500, ,500, CUSTOM,EXCISE & APPELATE TRIBUNAL, KOLKATA 165,500, SALES TAX ACT SALES TAX 10,200, SUPREME COURT OF INDIA 800, ,200, CORPORATE OFFICE Reassesment u/s 147 8,189,900, HIGH COURT Penalty u/s 271(1) 2,730,700, CIT(A) Assesment u/s 143(3) 19,794,300, ITAT Assesment u/s 143(3) 3,611,000, ITAT INCOME TAX ACT,1961 Assesment u/s 263 / 143(3) 968,400, ITAT Assesment u/s 143(3) 3,166,700, ITAT Penalty u/s 271(1) 11,531,600, CIT(A) Assesment u/s 143(3) 9,260,600, ITAT Assesment u/s 143(3) 9,709,500, ITAT Assesment u/s 143(3) 10,020,200, CIT(A) 78,982,900, KERALA SHORT PAID 98,701, PCM TVM CENVAT CREDIT RULES, 2004 INELIGIBLE CENVAT CREDIT AVAILED 47,014, DEC 2003 TO DEC 2005 GM KLM 4,473, NOV 05 TO MAR 07 8,679, ,751, CESTAT, BANGALORE 5,005, CMTS TVM 8,728, ,662, TCD TVM 821, , HIGH COURT ERNAKULAM PGM EKM DISPUTE 44, , COMMISSIONER OF CENTRAL EXCISE, ERNAKULAM PGM CLT 1,082, MAY 2005 TO SEP 2005 ASSITT. COMMISSIONER CENTRAL EXCISE, KOZHIKODE, KERALA 101, GM MIP DISPUTE 107, COMMISSIONER OF CENTRAL EXCISE, ERNAKULAM 86, ,615, GRAND 89,336,638, Notes:- 1 In West Bengal Circle various demands/ rejection of Cenvat Credit have been made by the service Tax authority on the various units (SSA) of the circle the total amount of Which is not ascertainable. 2 In Many Circles, service Tax Receivable/Payable/Cenvat is Under Reconcilation, Quantum Unascertained.