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18 March 2016
Performance
Bihar
Report No 3 of 2015 - Revenue Sector Government of Bihar

of Section 48 of the Act ibid which provi des that all stamp duties, penalties required to be paid may be recovered by d istress and sale of the movable property of the person from whom the same a re due, or by any other process for the time being in force, for the recove ry of arrears of............

Sector:
Taxes and Duties

of Section 48 of the Act ibid which provides that all stamp duties, penalties required to be paid may be recovered by distress and sale of the movable property of the person from whom the same are due, or by any other process for the time being in force, for the recovery of arrears of land............

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18 March 2016
Compliance Performance
Bihar
Report No 2 of 2015 - General Social and Economic Sector Government of Bihar

The SO should take charge of all the movable and im movable property of the Bazar Samittee including shops and Godowns given on rent. Test check of records of the Office of the Special Officer-cum-Sub Divisional Officer (SO-cum-SDO), Agriculture Produce Market Co mmittee (APMC), Samastipur............

Sector:
Social Infrastructure

The SO should take charge of all the movable and immovable property of the Bazar Samittee including shops and Godowns given on rent. Test check of records of the Office of the Special Officer-cum-Sub Divisional Officer (SO-cum-SDO), Agriculture Produce Market Committee (APMC), Samastipur............

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14 March 2016
Performance
Haryana
Report No 1 of 2016 - Revenue Sector Government of Haryana

of documents 4.2 52 Table of Contents iii Reference to Paragraph Page / Remarks Short levy of stamp duty due to app lication of incorrect rates of immovable property 4.3 53 Short levy of stamp duty due to application of non prime rates on land containing prime khasras 4.4 54 Short realisation............

Sector:
Taxes and Duties
(PDF 9.26 MB)

Stamps and registration fees: The decrease in actual receipts to budget estimates (21.30 per cent) was due to less registration of documents of immovable/movable property. State Excise: The decrease in receipts (6.14 per cent) was due to litigation over the location of retail liquor............

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14 March 2016
Financial
Punjab
Report No 3 of 2015 - Revenue Sector Government of Punjab

construction, manufacturing, processing, fabrication, erection, installation, fitting out, improvement, modification, repairs or commissioning of any movable or immovable property. 9 Period Rate of T DS 01.04.2011 to 01.11.20 11 4 per cent 02.11.2011 to 08.04.2013 5 per cent 09.04.2013 to............

Sector:
Taxes and Duties

construction, manufacturing, processing, fabrication, erection, installation, fitting out, improvement, modification, repairs or commissioning of any movable or immovable property. Period Rate of TDS 01.04.2011 to 01.11.2011 4 per cent 02.11.2011 to 08.04.2013 5 per cent 09.04.2013 to 31.03.2014 6............

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11 March 2016
Compliance
Report No.3 of 2016 - Compliance Audit on Direct Taxes Department of Revenue Union Government

attachment and sale of assessees’ movable and immovable property, appointment of a receiver for the management of assessees’ properties and imprisonment. Pending demands at the end of the year increased more than 2.4 times during FY 2010-11 to FY 2014-15. Out of total pending demand,............

Sector:
Taxes and Duties

attachment and sale of assessees\' movable and immovable property, appointment of a receiver for the management of assessees\' properties and imprisonment. Pending demands at the end of the year increased more than 2.4 times during FY 2010-11 to FY 2014-15. Out of total pending demand, the ITD............

Since September, 2012 the TRO had been continuously requesting the AO to provide the latest address, details of movable and immovable assets of the assessee to expedite the recovery proceedings. However, in this regard no reply was furnished by the AO to the TRO till July 2015 and the demand............

Audit scrutiny of the Income tax assessment records revealed that the assessee had a net wealth (immovable and movable assets) of 4.05 crore for the assessment years 2010-11. However, the assessee neither filed the return nor the department initiated any wealth tax assessment proceedings.............

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08 December 2015
Performance
Report No. 26 of 2015 - Performance Audit on Levy and Collection of Service Tax on Works Contract Union Government, Department of Revenue - Indirect Taxes, Service Tax

gross amount charged for the works contract less the value of transfer of  property in goods involved in the execution of the said  works contract.   a.............

of carrying out construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, alteration of any movable or immovable property or for carrying 1 The word ’turnkey project/contract\' have been defied in the Black\'s Law Dictionary as............

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18 May 2015
Performance
West Bengal
Report of 2014 - Performance Audit on Urban Local Bodies of Government of West Bengal

This Report has nine chapters containing observations of audit on accounting procedures and financial management,receipts,establishment,material management and execution of works,implementation of schemes,Performance Audit as well as other important ...

accordance with the following procedure: by presenting a bill, or by serving a demand notice, or by distraint and sale of a defaulter’s movable property, or by attachment and sale of a defaulter’s immovable property, or by attachment of rent due in respect of land or............

Further, the municipality provided storage facility in 17 wards with 38 movable metal containers with a capacity of 1.3 MT each. Audit noticed that the municipality distributed (2007-08) 37 containers to 18 wards where house-to-house collection of solid waste did not exist. The scope and manner............

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29 July 2015
Compliance Performance
Karnataka
Report No. 2 of 2015 - Performance and Compliance Audit on Panchayat Raj Institutions and Urban Local Bodies of Government of Karnataka

 GP Assets Master As per Rule 69 of B&A Rules, every GP shall maintain asset register for both movable and immovable properties in the prescribed formats. Pancha Tantra, being an accounting software, necessitates the capturing of all the assets of the GPs so that the balance sheet of the GP............

GP Assets Master As per Rule 69 of B&A Rules, every GP shall maintain asset register for both movable and immovable properties in the prescribed formats. Pancha Tantra, being an accounting software, necessitates the capturing of all the assets of the GPs so that the balance sheet of the GP............

GP Assets Master As per Rule 69 of B&A Rules, every GP shall maintain asset register for both movable and immovable properties in the prescribed formats. Pancha Tantra, being an accounting software, necessitates the capturing of all the assets of the GPs so that the balance sheet of the GP............

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08 July 2015
Compliance Performance
Mizoram
Report No. 2 of 2015 - Performance and Compliance Audit on Social and Economic Sector of Government of Mizoram

(Paragraph 2.4.9.9.2) 2.4.1 Introduction A disaster is an event or series of events, which gives rise to casualties and damage or loss of property, infrastructure, environment, essential services or means of livelihood on a scale that is beyond the normal coping capacity of the affected............

(Paragraph 2.4.9.9.2) 2.4.1 Introduction A disaster is an event or series of events, which gives rise to casualties and damage or loss of property, infrastructure, environment, essential services or means of livelihood on a scale that is beyond the normal coping capacity of the affected............

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29 June 2015
Compliance Performance
Manipur
Report No. 1 of 2015 - Performance and Compliance Audit on Social and Economic Sector of Government of Manipur

This Report has been prepared in six chapters.Chapter I to V deal with Social,Economic,Public Sector Undertakings,Revenue and General Sectors, and Chapter VI deals with Follow up of Audit observations.The Report contains two performance audits on...

one or more of the following processes namely: i) by serving a written notice of demand on the defaulter, ii) by distraint and sale of defaulter’s movable property and iii) by attachment and sale of defaulter’s immovable property. Audit of records (July 2012) of the Director of Transport,............

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