
Based on the available information, there is no mention of SPIPA falsifying facts regarding Rs 32.81 crore in funds. A 72-year-old woman in Mumbai was duped of Rs 32.
The pendency of 4,258 UCs worth Rs 7,431.84 crore poses a risk of embezzlement, diversion of funds, or fraud.
Based on the available information, the provided sources do not explain why the Gujarat government did not create a Local Authority Fund for motor spirit cess.