Audit Reports

6 Other taxes include taxes on income and expenditure (Taxes on professions, trades, callings and employments) and taxes on immovable property other than agriculture land. Sl. no. Heads of revenue RE Actual 2013 -14 201 4-15 2015 -16 2016 -17 2017 -18 Percentage of increase (+) / decrease ( -).........

During scrutiny of deeds in two 246 Registration offices, Audit found 247 that two deeds of immovable properties involving market value of ` 10. 82 crore were registered 248 . The Registering Authorities (RAs) classified these as sub -lease . On further scrutiny of both the deeds, Audit.........

sell the goods belonging to the defa\blter which are \bnder the control of the proper officer and to take action to distrain and sell any movable or immovable property belonging to s\bch person. Similarly, Section 73 of the Finance Act, 1994, empowers the Central Excise Officer to serve notice to.........

We verified records of 923 \bransac\bions per\baining \bo \bhird par\bies of sale/ purchase of immovable proper\bies each having consid era\bion of more \bhan rupees one crore from \bhe scru\biny cases wi\bhin \bhe selec\bed assessmen\b charges/In\belligence & Criminal Inves\biga\bion wing of.........

The Report contains significant findings of audit of Receipts and Expenditure of major Revenue earning departments under Revenue Sector conducted under the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. The ...

Total Receipt under the Major Head Receipt under Minor Head 800-Other Receipts Percentage 1 0029-Land Revenue 406.65 69.25 17.03 2 0035-Taxes on Immovable Property other than Agricultural Land 583.52 583.52 100 3 0039-State Excise 7,532.59 5,824.73 77.33 4 0043-Taxes and Duties on Electricity.........

may devise app ropriate procedures to ensure that builders entering into co mposite contracts involving both works contract and transfe r of immovable property are treated as works contractors for purpo ses of assessment of tax. (Paragraph 3.6.19) Audit observations of Compliance Audit.........

coaching to minorities students for preparation of Bihar Public Service Commission 1.00 114 2250-00-800-0107- Maintenance Security and growth of WAQF property 0.20 115 5465-01-190-0103- Contribution of participating States in form of share capital of National Minority Development and Finance.........

The Indian Registration Act, 1908 provides for registration of lease documents of immovable property for any term exceeding one year. As per the new Sand Policy, 2013, stamp duty at the rate of three per cent and registration fees at the rate of four per cent of the auctioned amount was payable.........

Other five reports namely Receivable and Payable Register , Register of Immovable Property, Register of Movable Property, Inventory Register, D emand, Collection and Balance Register had not been prepared as prescribed by the CAG. Against the above backdrop, the maintenance of acco unts.........