Audit Reports

2 Other taxes include taxes on immovable property oth er than agricultural land, taxes and duties on electricity and agricultural income . Finances of the State Government Audit Report (State Finances) for the year ended March 2017 13 The ratio of Own Tax Revenue (OTR) with respect to.........

(Paragraph 2.3) Splitting of sale deeds of immovable property resulted in evasion of Stamp Duty and Registration Fee amounting to 18 lakh. (Paragraph 2.4) Audit Report for the year ended 31 March 2017  viii  Failure on the part of Directorate of Mining and Geology in assessing the.........

are highlighted below: 5.4 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 com pulsorily. According to the Indian Stamp Act, 1899 stamp duty and.........

service which included utility service providing companies for laying optical fibre cables and pipes and the said services fall under „renting of immovable property ‟. Audit noticed that MCGM had recovered (between April 2013 and February 2016) access charges of ` 53.37 crore from the.........

The Department 1 Conveyance means a conveyance on sale by which pr operty, whether movable or immovable, or any estate or interest in any propert y is transferred to, or vested in, any other person, inter vivos , and which is not otherwise specifically provided for by Schedule-I. 2 Sub.........

provisions of Article 23 of Schedule-I to the Indian Stamp Act, 1899 (IS Act) , as applicable to the UT of Puducherry, in the case of conveyance of immovable property, stamp duty including surcharge is leviable at the rate of 10 per cent on the market value of the property. According to Section.........

2 Eight 65offices As per Article 48(e) of Schedule I to the IS Act, POA given for consideration and authorising the attorney to sell any immovable property attracts stamp duty of four per cent on the consideration . Eight instruments of POA were registered by vendors between April 2011 and.........

13 Other taxes include taxes on immovable property ot her than agricultural land, taxes and duties on electricity and agricultural income. Chapter I: Finances of the State Government 15 Non-Tax Revenue increased by ` 15.32 crore in 2016-2017 over the previous year (2015-16) mainly due to.........

Nadu Financial Code stipulates that heads of office should report all cases of defalcations or loss of public moneys, stores or other movable or immovable properties to the AG (A&E) . Further, the Financial Code prescribes the principles and procedures to be followed for enforcing.........

in Tiruvallur District As per Section 28(2) of Tamil Nadu Highways Act, 2001, the officers of the Highways Department are authorised to remove any immovable structure, encroaching the highway or in the area vested with the Government, after issuing a show cause notice, returnable within a.........