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Page 12 of 68, showing 10 records out of 671 total

06 October 2020
Financial
Odisha
Report No.4 of 2020 - State Finances Government of Odisha

(` in crore) 2,786 3,221 3,925 Cost of Collection (` in crore) 56 64 75 Percentage to Gross Collection 2.01 1.99 1.91 13 Other taxes include taxes on immovable property other than agricultural land, taxes and duties on electricity and agricultural income. Finances of the State Government 12 State.........

Sector:
Finance
Chapter-I-Finances of the State Government
(PDF 1.46 MB)

( in crore) 2,786 3,221 3,925 Cost of Collection ( in crore) 56 64 75 Percentage to Gross Collection 2.01 1.99 1.91 13 Other taxes include taxes on immovable property other than agri cultural land, taxes and duties on electricity and agricultural income. Finances of the State Government 12 State.........

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25 September 2020
Financial
Gujarat
Report No.2 of 2020 - State Finances, Government of Gujarat

This Report provides an analytical review of the finances of the State Government based on the Annual Accounts for the year 2018-19. The Report is structured in three Chapters. Contents: Chapter I is based on the Finance Accounts and makes an...

Sector:
Finance
Appendices
(PDF 0.64 MB)

revenue 2625.20 2500.00 2407.51 -217.69 -92.49 -8.29 -3.70 Stamps and registration fees 8380.14 8011.00 7780.77 -599.37 -230.23 -7.15 -2.87 Taxes on immovable property other than agricultural land 366.96 320.00 259.31 -107.65 -60.69 -29.34 -18.97 State excise 79.08 126.10 130.59 51.51 4.49 65.14.........

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23 September 2020
Compliance
Report No.6 of 2020 - Compliance Audit Observations Union Government (Civil)

solvent spun cellulosic fibre plant’ with conditions that loan assistance should be secured by way of first charge on fixed assets (movable and immovable) of the company both present and future, located at its Kharach plant on pari-passu basis with existing lenders. While signing (March.........

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 14 Ministry Of Science and Technology
(PDF 0.16 MB)

solvent spun cellulosic fibre plant’ with condition s that loan assistance should be secured by way of first charge on fixed assets ( movable and immovable) of the company both present and future, located at its Kharach plant on pari-passu basis with existing lenders. While signing (March.........

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25 September 2020
Compliance Performance
Gujarat
Report no. 4 of 2020 - Public Sector Undertakings, Government of Gujarat

Mandatory physical verification of both movable and immovable assets, responses to concurrent stock verification reports, non-conducting inspection by Peripatetic Audit Parties and delayed submission of purchase indents were observed. Chapter 5 1 Introduction Functioning of State Public.........

Sector:
Industry and Commerce |
Power & Energy
Overview
(PDF 0.12 MB)

Mandatory physical verification of both movable and immovable assets, responses to concurrent stock verification reports, non-conducting inspection by Peripatetic Audit Parties and delayed submission of purchase indents were observed. Chapter.........

Chapter 5 Compliance audit observations relating to Statutory Corporation
(PDF 0.43 MB)

following deficiencies in the internal control and monitoring mechanism of the Corporation: xThe mandatory physical verification of both movable and immovable assets required to be conducted at least once in a year as per Gujarat State Road Transportation Rules, 1971 was not conducted. xThe.........

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25 September 2020
Compliance
Gujarat
Report no.3 of 2020 - Economic and Revenue Sector, Government of Gujarat

Taxes on goods and passengers 210.35 265.19 66.40 131.28 116.73 (-) 11.08 7. State excise 140.27 123.32 151.53 84.75 130.59 (+) 54.09 8. Taxes on Immovable Property other than agriculture land 160.18 341.85 259.48 286.74 259.31 (-) 9.56 9. Receipt under Education cess Act 263.03 274.62 323.09.........

Sector:
Taxes and Duties
Chapter 6 - Stamp Duty And Registration Fees
(PDF 0.21 MB)

higher and the amount of consideration, if any, paid for such amalgamation, or (ii) an amount equal to one per cent of the true market value of the immovable property situated in the State of Gujarat of the transferor company, which is higher. Explanation (III)(a) below Article 20 (d) stipulates.........

Chapter 5 - Land Revenue
(PDF 0.47 MB)

levy of stamp duty According to the Article 20(a) of Schedule-I read with Section 3 (aa) of Gujarat Stamp Act 1958, in case of conveyance of immovable property, stamp duty at the applicable rate is chargeable on the amount of consideration for such conveyance or, as the case may be, the.........

Chapter 3 - General
(PDF 0.15 MB)

Taxes on goods and passengers 210.35 265.19 66.40 131.28 116.73 (-) 11.08 7. State excise 140.27 123.32 151.53 84.75 130.59 (+) 54.09 8. Taxes on Immovable Property other than agriculture land 160.18 341.85 259.48 286.74 259.31 (-) 9.56 9. Receipt under Education cess Act 263.03 274.62 323.09.........

Chapter 2 - Compliance Audit
(PDF 1.09 MB)

b) PPV&FR registration in the name of ICAR ICAR guidelines for Intellectual Property (IP) Management and Technology Transfer/ Commercialisation (2006) provide that IP rights will be guided by the Umbrella MoU between ICAR and SAUs. The MoU inter alia stipulates that IP rights from AICRP.........

Chapter 7 - Other Tax And Non-Tax Receipts
(PDF 1.16 MB)

Section 17(d) of the Registration Act, 1908, requires that the deeds conveying leasehold rights on immovable property for any term exceeding one year should be registered compulsorily. Section 3 and 27 read with Article 30 of the Schedule I of the Gujarat Stamp Act, 1958 provide for the.........

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06 October 2020
Compliance
Odisha
Report No. 1 of 2020- Revenue Sector Government of Odisha

instructions The Indian Stamp (IS) Act 1899 and the Registration Act 1908 prescribed that agreement to sale involving delivery of possession of any immovable property to sell such property shall be deemed to be a conveyance and accordingly, the SD shall be payable. Deeds of certificate of sale.........

Sector:
Finance |
Transport & Infrastructure |
Taxes and Duties
Chapter 4: STAMP DUTY AND REGISTRATION FEE
(PDF 0.26 MB)

instructions The Indian Stamp (IS) Act 1899 and the Registration Act 1908 prescribed that agreement to sale involving delivery of possession of any immovable property to sell such property shall be deemed to be a conveyance and accordingly, the SD shall be payable. Deeds of certificate of sale.........

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23 September 2020
Performance
Karnataka
Report No.2 of 2020 - Performance audit of Implementation of 74th Constitutional Amendment Act, Government of Karnataka

7 Lease/sale of property Section 176 of KMC Act and 72 of KM Act allow the municipal councils and municipal corporations to lease or sell movable and immovable property belonging to them, but with certain restrictions and prior sanction of the Government. Source: KM and KMC Acts Report No.2 of the.........

Sector:
Local Bodies
Chapter 5 Financial Resources of Urban local bodies
(PDF 0.36 MB)

The reason for non - receipt was not furnished. 5.1.1.3 Assigned Revenue As per Section 140 of KMC Act, 1976, the duty on transfer of immovable property shall be levied in the for m of a surcharge at the rate of two per cent of the duty imposed by the Karnataka Stamp Act, 1957, on instruments of.........

Chapter 4 Empowerment of Urban local bodies and their functioning
(PDF 0.52 MB)

7 Lease/sale of property Section 176 of KMC Act and 72 of KM Act allow the municipal councils and municipal corporations to lease or sell movable and immovable property belonging to them, but with certain restrictions and prior sanction of the Government. Source: KM and KMC Acts Report No.2 of the.........

Chapter 7 Conclusion
(PDF 0.28 MB)

The assigned revenue in the form of duty on transfer of immovable property was released belatedly each year during the period 2014 -18 and it was yet to be released for the year 2018 -19. The share of own revenue to total revenue of ULBs for the period 2014 -15 to 2018 -19 was only 37 per.........

Appendix
(PDF 0.36 MB)

the development of the urban area and for these purposes the Authorities shall have the power to acquire, hold, manage and dispose of moveable and immovable property, whether within or outside the urban area under its jurisdiction, to ca rryout buildings, engineering and other operations and.........

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23 September 2020
Jammu and Kashmir State (Upto 30-Oct-2019)
Report of 1 of 2020 - Revenue Sector and Public Sector Undertakings (Social, General and Economic Sectors) Government of Jammu & Kashmir

issuance of notice of demand (Dastak), issuance of memos, seizure of bank accounts and thereafter attachment of immovable property, besides, arrest warrants issued to ensure recovery of the arrears. 2. Passenger tax 22.01 15.78 3. Motor spirit tax 0.09 0.09 4. Entertainment tax 0.21 0.21.........

Excerpts from Chapter 4: Performance Audit on Working of Jammu and Kashmir Bank Limited
(PDF 0.91 MB)

facilities were secured by way of hypothecation of stocks, book debts and fixed assets of the Company on pari passu basis with other lenders besides immovable properties and personal guarantee of promoters.  Restructured loans were repayable from October 2011 in quarterly instalments.  Bank.........

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23 September 2020
Jammu and Kashmir State (Upto 30-Oct-2019)
Report of 1 of 2018 - Revenue Sector and Public Sector Undertakings (Social, General and Economic Sectors) Government of Jammu & Kashmir

( Paragraph: 2.9) Two Sub-Registrars did not charge Stamp Duty and Registration Fee in 92 cases at the notified market rates of property, resulting in short levy of Stamp Duty and Registration Fee of `39.71 lakh. ( Paragraph: 2.10) Irregular allowance of 25 per cent reduction in the.........

Sector:
General Sector Ministries and Constitutional Bodies |
Taxes and Duties
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23 September 2020
Report No.19 of 2019 - Compliance Audit on Union Government (Railways) year ended March 2018

These services wer e taxable under the service category ‘Renting of immovable property i.e., leasing of space’ as per Notification No. 25/ 2012 -Service Tax dated 20 June 2012. Further, though interest and maintenance charges were taxable as per the JPO, service -tax was not l evied by SCR.........

Sector:
Transport & Infrastructure
Download Full Report (PDF 11.38 MB)