Audit Reports

· 66 assets such as computers, CPU, keyboards, fans, lights etc., pertaining to Asset Category-48 - computers and peripherals under Asset type-1 - Movable and asset category -60-Electrification were incorre ctly categorized under Asset Type-2 - Immovable and asset category -0- Others. · 165............

The Board was end owed with the right to acquire and hold movable and immovable property. 3.1.2.1 Status of the Board There was initial confusion over the status of VYAP AM, whether it was a Government Department or not. This was demonstrated by the notification of 1982 wherein the State............

Duty ” 3.2 36 -46 CHAPTER -IV STAMP DUTY Tax administration 4.1.1 47 Results of audit 4.1.2 47 Short levy of stamp duty due to under -valuation of immovable property 4.2 48 Short levy of stamp duty due to misclassification of collaboration agreement 4.3 49 Short levy of stamp duty due to............

construction, fitting out, improvement, repair, manufacture, processing, fabrication, erection, installation, modifi cation or commissioning of any movable or immovable property. Assessment of works contracts is done under Section 6 of the Act. The works contractor can opt for compounding scheme............

section 28, section 142 further empowers department to take coercive actions such as deducting any amount payable to the defaulter, restraining any movable or immovable property or referring the case to distri ct collector for recovery of the dues as if it were an arrear of land revenue. (iii)............

5. Certificates to other C\bstoms /C.E formations awaiting reply. 6.Awaiting sale of movable/ immovable property. 7.Cases where factories are r\bnning /operational and assets are available. 8. Other recoverable arrears. 1.Cases where \bnits have been closed. 2.Cases in which defa\blters are not............

documents maintained at the office of the Registrar/Sub Regis trar of the States to verify the tax deductible at source on sale/purchase of Im movable property (Chapter II). Audit examined the efforts made by the ITD for wide ning the TDS/TCS base. The information with regard to number of............

5. Certificates to other C\bstoms /C.E formations awaiting reply. 6. Awaiting sale of movable/ immovable property. 7. Cases where Sec 87 action initiated/intended. 8. Other recoverable arrears. 1. Cases where \bnits have been closed. 2. Cases in which defa\blters are not traceable. 3. Cases where............

by MCs As per Section 18 of PAPM Act, every MC shall be a corporate as well as a local authority and competent to acquire and hold property, both movable and immovable , and no Committee shall permanently transfer any immovable property except in pursuance of res olution passed by members of............

of Maharashtra where a separate recovery branch headed by Joint Commissioner (Recovery) is equipped with functional powers to attach bank accounts, movable and immovable properties and auction of properties of defaulters under the Maharashtra VAT Act. 2.4.5 Demand locked up in appeal, revision............