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<h1>Audit Reveals Missing SEZ Files; 5 Remain Unlocated Due to Expired Retention Periods, Land Managed by States.</h1> The Comptroller and Auditor General of India's report on Special Economic Zones (SEZs) for 2012-13 noted that 47 files were initially missing during an audit. Of these, 42 were later found and provided, while five files related to Central Government SEZs, aged 30-50 years, remain unlocated due to expired retention periods. Land for SEZs is managed by State Governments, as it is a State subject under the Constitution of India. The Board of Approval considers SEZ proposals recommended by State Governments, which have the autonomy to create relevant laws. Violations are addressed under SEZ laws. This was disclosed by the Minister of State for Commerce in a Lok Sabha reply.