Section 441a of companies act 1956

Sec 441A of Companies Act 1956 provides for a levy of cess for the rehabilitaion and protection of assets of the sick indutrial company. Is it required to report on the matter on the face of the Statutory Audit Report ? Can we mention it under clause ix (a) of the CARO Report which deals with regularity in depositing undisputed statutory dues including Provident Fund, Investor Education and Protection Fund, Employees' State Insurance, Income-tax, Sales-tax, Wealth Tax, Custom Duty, Excise Duty, cess and any other statutory dues ?