Audit Reports

No distraint action such as seizure and sale of movable properties of the defaulter for collection of dues, as provided in the Tamil Nadu District Municipalities Act, 1920 was taken in any of the seven municipalities resulting in the accumulation of huge arrears. During 2000-04, Kumbakonam,............

3 (ID General Ledger 11 20 3 (12) Liquid Cash Book 7 15 9 (13) Establishment Check Register 13 10 4 (14) Adjustment Register 10 6 1 115) Register of Movable/Immovable Properties 22 11 5 (II) Number of PSs that failed to maintain important records as at the end of 2003-04 SI. Total number of PSs............

(v) Financial Accounting System, (vi) Hospital Records Maintenance, (vii) Miscellaneous Collection System, (viii) Mother and Child Welfare, (ix) Movable and Immovable Properties, (x) Non-Tax Revenue, (xi) Personnel Management System, (xii) Professional Tax System, (xiii) Property Tax System,............

The Rajasthan Municipalities Act (RMA), 1959 empowers every municipality to acquire and hold movable/immovable property and to lease, regularise or otherwise transfer the property including municipal land and also any Government land1 under the provisions of the Act ibid and rules made............

1.10 Assets Management The Sikkim Panchayat Act, 1993 (under Section 130) envisages upon the PRI to maintain records for movable and immovable properties through maintaining Assets Register. Despite pointed out in the AT1R for the year 2005-07, there is no centralized system for accountal of............

in accordance with the following procedure: (a) by presenting a bill or (b) by serving a demand notice, or (c) by distraint and sale of a defaulter's movable property, or (d) by attachment and sale of a defaulter's immovable property, or (e) by attachment of rent due in respect of land or............

(1) and 45 of West Bengal Panchayat (ZP & PS) Accounts & Financial Rules, 2003 emphasise the need to maintain Register for Immovable Properties and Movable Properties respectively. It is stated that record of all lands, including roads, sites of building tanks, ferries, fisheries, buildings and............

Asset register Kerala Panchayat PRIs A record shall be maintained for the movable and Accounts Rules, 1965 immovable fixed assets. The Panchayat and the and Government order Municipality shall have a system of conducting issued in December ULBs physical verification of fixed assets at least............

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

bill, or 17 Report of the ELA on ULBs for the year ending March 2010 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............