Annual Report 2013-14 and at the time of incident he could not be in the vicinity of area where the incident had allegedly occurred. 4.306 The enquiries also revealed that the MNREGA funds were misused. 4.307 On the findings of the enquiry team, the Commission vide its proceedings dated 24 June 2013 directed as under: (i) (ii) The DGP, Gujarat, is asked to transfer the investigation of the case C.R. No.I198 of 2012 registered for an offence under Section 302 IPC at PS Sanand and FIR No.93 of 2012 registered at PS Viramgam to the CBCID, Ahmedabad or be entrusted to the Commissioner of Police, Ahmedabad. In view of prima-facie evidence that there is misuse of funds of MNREGA, the investigation should be carried out for finding out the truth and bring the offenders to the books by an independent agency. These funds belong to the Central Government and, therefore, the State Government should be asked as to why the investigation should not be entrusted to CBI. (iii) The Comptroller and Auditor General (CAG), Gujarat, to audit all MNREGA works executed in Viramgam Taluka in the district Ahmedabad for the years 2011-12 and onwards as per the provisions of 13.5.4 and 13.5.5 of the guidelines. (iv) The Chief Post Master General, Gujarat, is asked to submit an action taken report on the irregularities in the working of postal department which was brought to the notice by District Rural Development Authority(DRDA) vide letter dated 20 December 2012 and 19 February 2013. 4.308 Despite reminder, report has not been received from the authorities. j) 34. Natural Calamities Massive Tragedy of Loss of Human Lives and Destruction of Property Caused by Floods and Landslides in the State of Uttarakhand (Case No. 1170/35/0/2013) 4.309 The Commission took suo motu cognizance of various reports about the massive tragedy of loss of human lives anddestruction of property caused by floods and landslides in the State of Uttarakhand. Some complaints were also received on the same subject and they were also registered and linked with the main file i.e. Case No.1170/35/0/2013. 4.310 While taking cognizance of the matter on 24.6.2013, the Commission expressed its deep concern over the reports of the massive tragedy of loss of human lives and destruction of property caused by floods and landslides in Uttrakhand. The Commission appreciated the NHRC | 83