GM Found Responsible in India Emissions Test Case, Source Says

"The report has pointed out that it is in the nature of corporate fraud," the government official, who declined to be named because the information is not public, told Reuters.

"It says only the [automaker] was responsible for whatever happened," and that there was no wrongdoing found on the part of the testing labs, the official added.

GM India said in a statement it had identified violations of company policy and those responsible.

The company could be fined about 100 million rupees ($1.6 million) under current provisions, the official said.

The report, which will be taken up by India's roads ministry, does not name any specific GM officials, he said.

The case relates to the July recall of 114,000 India-made Tavera SUVs over issues relating to emission standards and other regulatory specifications. Production was also halted.

The Economic Times reported in July that GM had told the government that employees had fitted engines with low emissions in the vehicles sent for inspection.

The company fired several employees – including Sam Winegarden, vice president for global engine engineering -- in July after an internal probe into the recall uncovered what it called "violations of company policy".

The Times of India and the Hindustan Times newspapers earlier on Tuesday reported the panel's findings.

"We determined there was an emissions problem," GM India said in a statement on Tuesday. "We investigated it and identified violations of company policy.

"We held people accountable. And, we advised Indian authorities," the company said. "Beyond that, we're not able to comment as we've not heard from the government or seen the report."

GM has restarted production of Taveras in India after receiving regulatory approvals, a company executive told Reuters on Saturday.