https://www.taxtmi.com/caselaws?id=183339 Where licence fee and spectrum charges were treated as revenue receipts payable into the Consolidated Fund of India, the CAG was held entitled to call for and examine the relevant books and records of private UAS licence holders for the limited purpose of verifying whether the Union's lawful share had been correctly assessed and credited. Rule 5 of the 2002 Rules was upheld to that extent, and the impugned communications were sustained because they operated under the licence's revenue-verification framework, not as a departmental audit. No prior opinion of inaccurate or misleading accounts under Clauses 22.5 and 22.6 was required for the CAG-related process. en-us Thu, 17 Apr 2014 00:00:00 +0530 Mon, 06 Jun 2016 11:27:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183339 Where licence fee and spectrum charges were treated as revenue receipts payable into the Consolidated Fund of India, the CAG was held entitled to call for and examine the relevant books and records of private UAS licence holders for the limited purpose of verifying whether the Union's lawful share had been correctly assessed and credited. Rule 5 of the 2002 Rules was upheld to that extent, and the impugned communications were sustained because they operated under the licence's revenue-verification framework, not as a departmental audit. No prior opinion of inaccurate or misleading accounts under Clauses 22.5 and 22.6 was required for the CAG-related process. Case-Laws Indian Laws Thu, 17 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183339