NATIONAL CONSUMER DISPUTES REDRESSAL COMMISSION

HONB'LE MEMBER
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Hon’ble Mrs. Rekha Gupta

Member

Term of Office : January 14, 2013 to January 13, 2018

PROFILE:

Born on November 16, 1951

Service : Indian Audit and Accounts Services (Retired)

Educational Qualification : Graduate

Professional Profile :

Member (NCDRC) (January, 2013 – Till Date) : As Member, NCDRC I share a bench with a retired Judge of the High Court to adjudicate on consumer complaints and disputes relating to various sectors such as Banking, Insurance, Construction, real estate. The complaints and disputes relate to deficiency in service, unfair trade practices and defects in the quality, quantity, purity or standard of goods bought by a consumer.

Adviser (Audit) (January, 2012 – November, 2012) : As Adviser (Audit), Ministry of Rural Development, Govt. Of India, assisted MoRD (a) to build the capacity of State Local Fund Audit officials through Regional Training Institutes of C&AG, (b) to guide the MoRD in developing institutional framework for conducting social audit for MGNREGS and other RD schemes, (c) to guide the MoRD to help States to prepare for audit by the office of C&AG, (d) to advise on course corrective actions to be taken based on outcome of Performance Audit.
I also reviewed the institutional frame work of MGNREGS vis-à-vis the issues that arose during implementation of the scheme and made recommendations to ensure transparency and accountability.

Deputy Comptroller & Auditor General (Report-Central) (September 2009 – November, 2011) : As Deputy Comptroller & Auditor General (Report – Central), I oversaw and was responsible for the Audit of the entire expenditure of the Government of India except the Railways. It was a challenging assignment as it included the financial attest audit of the accounts of the Government of India as also the Compliance and Performance Audit of the various Ministries and Departments. It gave me the opportunity to assess the manner in which various Departments are implementing projects, schemes and flagship programmes, their achievements, as also to identify the gaps to make recommendations which could improve the delivery systems to achieve the targeted outcomes. This had the twin objectives of promoting public accountability and providing assurance to our stakeholders, and acting as an aid to management in promoting good governance. This assignment also entailed detailed scrutiny and audit of procurements, leasing agreements and infrastructure projects.

Additional Deputy Comptroller & Auditor General, O/o C&AG of India (June 2008 to September 2009) : I was responsible for the finalization of the "Civil" Audit Report of the 14 States of Punjab, Rajasthan, Uttar Pradesh, Gujarat, Maharashtra, Tamil Nadu, West Bengal, Andhra Pradesh, Delhi, Jharkhand, Chhattisgarh, Karnataka, Orissa and Puducherry. This was a rare opportunity to obtain a firsthand knowledge of financial management in these states as also their thrust areas and their priorities and the efficiency and effectiveness of the delivery systems for implementation of critical socio-economic developmental programmes, procurements and infrastructure projects.

Custodian Banking Division, Deptt. of Economic Affairs, (June 2006 to June 2008) : I was appointed as Custodian (a statutory post) under the Special Court (Trial & Offences Relating to Transactions in Securities) Act 1992. I was Custodian of properties and assets worth about Rs.3352 crores of 59 individuals and companies notified under this Act.

Joint Secretary & FA, Deptt of Posts, Ministry of Communications (April 2001 to April 2006) : This was a challenging assignment as I was responsible for the financial management of the largest postal network in the world with about 1.6 lakh post offices and staff strength of about 6 lakhs. The GOI, during this tenure, appointed me on the Committee that revised the General Financial Rules. I was thereafter appointed as Chairman of the Committee of FAs that prepared the procurement manuals.

Principal Director (Railways) O/o C&AG of India (May 1997 to April 2001) : The Railway Audit Report was prepared by me. I also undertook the audit of high value contracts / procurements made by the Ministry of Railways / Railway Board.
In April 1999 I was deputed to New York to draft the UN Audit Reports on behalf of the C&AG of India (who was a Member of the UN Board of Auditors).

Principal Director of Commercial Audit and Ex-Officio Member, Audit Board I, New Delhi (November 1996 to May 1997) : In responsible for the certification of accounts and transactions and performance audit of 35 Central Public Sector Undertakings in the aviation, trading and other sectors which included Minerals & Metals Trading Corporation, State Trading Corporation, Indian Airlines, Airport Authority of India, Engineers India Limited, National Building Construction Corporation, Trade Fair Authority, Indian Tourism Development Corporation.

Accountant General (Audit) Uttar Pradesh (July 1995 to November 1996) : I was responsible for the Audit Of Central and State Receipts In Uttar Pradesh as also the Audit of the State Public Sector Undertakings and Uttar Pradesh State Electricity Board.

Principal Director of Audit Central Railway, Mumbai (November 1991 to July 1995) : The audit of Central Railway, one of the biggest Zonal Railways of Indian Railways gave me an opportunity to gain an in-depth knowledge of the working of Indian Railways and Konkan Railways Corporation and more particularly their procurement and tendering systems.

Director of Audit,Indian Audit Office, London : This assignment gave me an excellent exposure to the working of the Ministry of External Affairs apart from other Ministries such as Commerce, Defence and Central PSUs through the audits I undertook in Europe and the erstwhile USSR of overseas entities of the Government of India.
In October 1998 I was also sent for audit of Indian Embassies / Missions located at Colombo, Kandy, Jakarta, Milan and Singapore.

Joint Director (State Reports) O/o C&AG of India (May 1989 to August 1989) : I was responsible for the finalization of Reports relating to the seven North – Eastern States. This gave me an insight into the special problems of governance in the North-Eastern States with the systems in place for procurement, development of infrastructure and delivery of social sectors programmes.

Assistant Comptroller and Auditor General (P), O/o C&AG of India (June 1986 to May 1989) : I was responsible for the Cadre Management of the Indian Audit and Accounts Service. This gave me invaluable experience in Service regulations, Recruitment Rules, Placement and Training policies of the Group 'A' Officers. I was also the Chief Vigilance Officer of the Department.

Deputy Secretary IV Pay Commission (October 1984 to May 1986) : My stint in the Pay Commission was extremely instructive and useful. It gave me a 360 degree perspective of the pay and allowances, working conditions, special allowances of different categories of Government Employees.

Under Secretary and Assistant Financial Adviser in the Ministry of Tourist and Civil Aviation (October 1981 to October 1984) : I was Under-Secretary, Finance for the Department of Tourism, Civil Aviation and Meteorology. My charge also extended to the PSUs under these departments such as Air India, Indian Airlines, International Airports Authority of India, Hotel Corporation of India, Indian Tourism Development Corporation as also three institutes under the Department of Meteorology. I was also on the board of 12 institutes of Hotel Management and 12 Food Craft Institutes. In addition, I served as the Government nominee on the Board of five Private Sector Hotels who had been given assistance by the Central Government. It was a challenging assignment for a young officer as I scrutinized and processed proposals relating to procurement of aircraft, security equipments as also projects relating to construction of hotels, airports, etc. I also processed complicated wage agreements proposed by the PSUs.

Deputy Director O/o Director of Audit, Central Revenues (July 1979 to October 1981) : I was the head of the Pay and Accounts Office which dealt with centralized administration of pay and allowances of the officers of the Indian Audit and Accounts Service under the erstwhile centralized IRLA system.

Assistant Accountant General O/o Director General of Central Revenue (July 1977 to July 1979) : During these two years I was given on the job experience and exposure to the different Audits being done by this office.

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