Government acquires private land for various public purposes under the provisions of the Land Acquisition Act 1894(Central Act) as amended in 1984. Standing orders of the erstwhile Board of Revenue (BSO) and the Andhra Pradesh(Telangana area)Alienation of State Lands and Land Revenue Rules, 1975 authorize the Government to alienate its land for bonafide public purposes to a person, institution or local body.
The Comptroller and Auditor General of India has been pointing out, in his Audit Reports, year after year, several irregularities relating to allotment of land by the Government of Andhra Pradesh. The State Government, however, is yet to take corrective measures in this regard and come up with a comprehensive policy relating to alienation/allotment of land. We have conducted a performance audit of land allotment covering the allotments made by the Government of Andhra Pradesh during the five year period 2006-11. The objective of this performance audit was toassess whether the processes followed for land allotment were compliant with the legal frame work and were transparent, consistent and protected the interest of the State, and appropriate value was realized while alienating land. As part of this audit, we have also examined the utilisation of the allotted land