Audit Reports

21 September 2020

Compliance Performance

Jharkhand

Report No. 1 of 2020 - Revenue Sector, Government of Jharkhand for the year ended 31 march 2018

The decrease of 22.68 per cent was attributed (November 2018) by the Department to exemption of s tamp duty and registration fees on sale deeds of immovable properties made in favour of women with effect from June 2017. Taxes on Vehicles: The increase of 14.21 per cent was attributed (April.........

Sector:

Transport & Infrastructure |

Taxes and Duties

Chapter IV - Other Tax Receipts

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are highlighted below: 4.6 Short levy of stamp duty and registration fees on mining leases The Registration Act, 1908 stipulates that leases of immovable properties for any term exceeding one year are to be registered co mpulsorily. According to the Indian Stamp Act, 1899 stamp duty and.........

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23 September 2020

Report No.21 of 2019 - Construction of toilets in schools by CPSEs, Union Government (Commercial)

Audit Report No 21 of 2019 contains the results of compliance audit of construction of toilets in schools by CPSEs under Swachh Vidyalaya Abhiyan (SVA). 53 CPSEs participated in SVA out of which, seven CPSEs (PFC, REC, PGCIL, NTPC, NHPC, ONGC and...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 4 Other Issues

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Report No. 21 of 2019 26 Chapter-IV Other Issues Apart from carrying out beneficiary survey of the toilets in the audit sample and examining the records relating to monitoring, Audit also exam ined planning process carried out by the CPSEs for...

Chapter 2 Construction of Toilets - Survey results

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Report No. 21 of 2019 5 Chapter-II Construction of Toilets - Survey results Success of any project is reflected by the achievement of expected outcome. Apart from checking the records pertaining to planning and exe cution of a work, beneficiary...

Glossary of Technical Terms

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Report No. 21 of 2019 ?? GLOSSARY OF TECHNICAL TERMS Sl. No. Term Description 1 Competitive Bidding Process A transparent procurement method in which bids from competing contractors, suppliers, or vendors are invited by openly...

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22 September 2020

Madhya Pradesh

Report No.2 of 2019 - Revenue Sector, Government of Madhya Pradesh

during 2017-18 under the following Revenue Heads: Hotel receipts ( ` 0.63 crore), Taxes on income and expenditure ( ` 342.23 crore), Taxes on immovable property ( ` 643.72 crore) and other taxes and duties on commodi ties and services ( ` 178.40 crore). Sl. No. Head of Revenue 2013-14.........

Sector:

Taxes and Duties |

Finance

Chapter 1 General

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receipts during 2017-18 under the following Revenue Heads: Hotel receipts (0.63 crore), Taxes on income and expenditure (342.23 crore), Taxes on immovable property (643.72 crore) and other taxes and duties on commodities and services (178.40 crore). Sl. No. Head of Revenue 2013-14 2014-15.........

Chapter 6 Land Revenue

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An arrear of land revenue payable to the Government (or Gram Sabha) may be recovered by a Tahsildar by attachment and sale of movable property. Audit scrutinised (between October 2016 and April 2017) the basic land record92 in five tahsil offices93 and observed that in 962 cases out of.........

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08 September 2020

Maharashtra

Report No.2 of 2020 - Economic and Revenue Sector, Government of Maharashtra

determination of market value for levy of stamp duty and registration fee 6.4 85 COMPLIANCE AUDIT Short levy of stamp duty due to undervaluation of property 6.5 109 Short levy of st amp duty in conveyance deed due to incorrect application of provisions of MS Act and ASR 6.6 11 5 Short levy of.........

Chapter 6 Stamp Duty and Registration Fee of Report No.2 of 2020 - Economic and Revenue Sector, Government of Maharashtra

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-15) between ‘owners’ and ‘developers’ for development of 39 Conveyance means a conveyance on sale by which property, whether movable or immovable, or any estate or interest in any property is transferred to , or vested in, any other person, inter vivos , and which is not otherwise.........

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28 August 2020

Financial

Chhattisgarh

Report No.2 of 2020 - State Finances, Government of Chhattisgarh

Further, Rule 24 of the Code provides that any serious loss of immovable property such as buildings, roads and bridges caused by fire, flood, storm, earthquake or any other natural calamity should be reported to the Accountant General. This is followed by detailed investigation by the.........

Sector:

Finance

Chapter 3 Financial Reporting

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Further, Rule 24 of the Code provides that any serious loss of immovable property such as buildings, roads and bridges caused by fire, flood, storm, earthquake or any other natural calamity should be reported to the Accountant General. This is followed by detailed investigation by the.........

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26 August 2020

Financial

Haryana

Report No.1 of 2020 - State Finances, Government of Haryana

Hence comparison cannot be done. 5 Other taxes include taxes on immovable property ot her than agricultural land, taxes and duties on electricity. Chapter I Finances of the State Government 11 Own tax-GSDP ratio of Haryana was lower than Punjab during 2014-17. However, during 2017-18 the Own.........

Sector:

Finance

Chapter 1 Finances of the State Government

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Hence comparison cannot be done. 5 Other taxes include taxes on immovable property ot her than agricultural land, taxes and duties on electricity. Chapter I Finances of the State Government 11 Own tax-GSDP ratio of Haryana was lower than Punjab during 2014-17. However, during 2017-18 the Own.........

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24 August 2020

Compliance Performance

Kerala

Report no. 1 of 2020 - Public Sector Undertakings, Government of Kerala

76 A deed in writing of movable or immovable property for some dependable persons. 77 RCL 649 and RCL 657 in Pattikkad branch. 78 Pattikkad (RCL 565) and Chelakkara (NCL 727 and 827). Chapter V- Compliance Audit Observations on PSUs (other than Power Sector) 81 Sl. No. Norms of the Company Audit.........

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 5 Compliance Audit Observations Relating To Public Sector Undertakings (Other Than Power Sector)

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76 A deed in writing of movable or immovable property for some dependable persons. 77 RCL 649 and RCL 657 in Pattikkad branch. 78 Pattikkad (RCL 565) and Chelakkara (NCL 727 and 827). C- C 81 Sl. No. Norms of the Company Audit Observations Reply of the Company and further remarks (December 2018).........

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21 August 2020

Compliance Performance

Rajasthan

Report No.2 of 2020 - Economic and Revenue Sector, Government of Rajasthan

Decrease in Taxes and duties on 5 Other taxes include taxes on income and expenditure alongwith taxes on immovable property other than agriculture land. Sl. no. Heads of revenue RE Actual 2014 -15 2015 -16 2016 -17 2017 -18 2018 -19 Percentage of increase (+) / decrease ( -) in 2018 -19 over 2017.........

Sector:

Taxes and Duties

Chapter 5 Stamp Duty And Registration Fee

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No. Partic ulars Reply of the Government 1 Underva luation of immovable properties 34 Instruments were registered (between June 201 6 and March 2018) at 13 SRs 6 as sale deeds/lease deed/gift deeds/mining leases pertaining to agricultural/ residential/ industrial/commer cial land(s)/marriage.........

Chapter 3 Taxes on Vehicles

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serve notice for recover y of tax under Rule 8 and 33 of the RMVT Rules, 1951 and to recover due tax or penalty by attachment and sale of the movable property of the person liable for payment under Section 13A of the RMVT Act, 1951. During test -check of records for the period Apri l 2014 to March.........

Chapter 8 Compliance Audit of Economic Sector

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grantee institutions as well as sanctioning authority shall maintain a register in the prescribed format of the permanent and semi -permanent assets, immovable and moveable property of a capital nature, the value of which exceeds ₹ 1,000/ - acquired wholly or mainly out of Government grants. .........

Chapter 1 General

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Decrease in Taxes and duties on 5 Other taxes include taxes on income and expenditure alongwith taxes on immovable property other than agriculture land. Sl. no. Heads of revenue RE Actual 2014 -15 2015 -16 2016 -17 2017 -18 2018 -19 Percentage of increase (+) / decrease ( -) in 2018 -19 over 2017.........

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21 August 2020

Financial

Rajasthan

Report No.3 of 2020 - State Finances, Government of Rajasthan

Source: Finance Accounts for the respective years 8 Other Taxes include taxes on imm ovable property other than agricultural land, taxes and duties on electricity and other taxes and duties on Commodities and Services (excluding Entertainment Tax and Luxury Tax). 9 It includes receipts ` 738.........

Sector:

Finance

Appendices of Report No.3 of 2020 - State Finances, Government of Rajasthan

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State Excise Taxes on Immovable Property other than Agricultural land Taxes on Vehicles Stamps and Registration Fees Taxes on Goods and Passengers Land Revenue Taxes and Duties on Electricity Other Taxes and Duties on Commodities and Services 21,000 15,600 9,300 10 4,900 4,250 01 587 2,450 01.........

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26 March 2020

Compliance Performance

Chhattisgarh

Report No. 2 of 2019 - Revenue Sector, Government of Chhattisgarh

Taxes on sales, trade etc. 2 , 459.64 1 , 074.29 C ases pending in courts ( 240.56 crore); non - availability of information of movable/ immovable properti es of outstanding taxpayers ( ` 223.93 crore); stay by court ( ` 572.66 crore) ; sick industries ( 7.55 crore); writ ten off ( 2.2 0.........

Sector:

Taxes and Duties

Chapter 1 General

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Taxes on sales, trade etc. 2,459.64 1,074.29 Cases pending in courts ( ` 240.56 crore); non-availability of information of movable/ immovable properties of outstanding taxpayers ( ` 223.93 crore); stay by court (` 572.66 crore); sick industries ( ` 7.55 crore); written off ( ` 2.20.........

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Jharkhand

Madhya Pradesh

Maharashtra

Chhattisgarh

Haryana

Kerala

Rajasthan

Rajasthan

Chhattisgarh