NEW DELHI: A government-appointed panel investigating into General Motors ' violation of vehicle testing norms in India has suggested that the government approach an investigating agency if it wants a further probe into the records of the company, as the panel itself was unable to verify its "real modus operandi" because the company did not place all the records before it.The panel also recommended "penal action" against the company for its failure to comply with emission norms and for committing corporate fraud. General Motors India (GMI) is the Indian arm of Detroit-based world's second-largest automaker."All records have not been made available to the committee by GMI to examine the basis on which the external auditor has reached the conclusions included in their report," the panel said in it 500 page report on violation of conformity of production (CoP) norms by GMI for its Tavera model vehicles.The government may approach an investigating agency "in case a further probe into the records of the manufacturer is warranted in the light of the findings and recommendations for the penalty by the committee".The panel, headed by Nitin Gokarn , CEO of National Automotive Testing and R&D Infrastructure Project, said "despite having been specifically asked to provide all documents and records on the pertaining CoP in question, (the company) has not provided any documents that can be examined to arrive at any specific conclusion. Instead, GMI has given reports of their external auditors that have been created after the incident came to their notice."According to the report, there was no oral or documentary evidence of the concerned GM executives fixing sample selection to pass the emissions compliance test.Moreover, all concerned Automotive Research Association of India officials denied the matter because of which the committee was not able to reach a conclusion "that the manipulation of the process of random selection of the samples to ensure passing of vehicles in CoP was the real modus operandi, as claimed by GMI."However, highways ministry Oscar Fernandes said that the matter is still being examined. "It is not just reading the report. We have to look into the implications of the report, have to consult people within the ministry, industry and other concerned people," Fernandes told reporters on Wednesday.The panel also said that "given the huge extent of non-compliance with the CMVR (Central Motor Vehicle Rules) emission norms and admitted deliberate corporate fraud committed by GMI while violating these emission norms, the committee recommends penal action against GMI as per the CMVR and other legal provisions".In July, the company had written to the government, saying that some of its employees had engaged in the practice of identifying engines with lower emissions, which were fine-tuned and kept aside to be used for installation on vehicles during inspection.The company had then announced the recall of over 1.14 lakh Chevrolet Tavera units manufactured between 2005 and 2013 to address "emission and specification issues".According to the panel's report, the company said that it has made investments to the tune of over Rs 6,400 crore in India till date, employs over 4,500 people across the country and "have additional investments in the pipeline to introduce new products and services going forward".