Audit Reports

06 April 2018

Compliance Performance

Andhra Pradesh

Report No.1 of 2018 - Revenue Sector Government of Andhra Pradesh

of sta mp dut y o n leases 4.7 40 Non -realisat ion of st a mp duty and registration f ees on account of not registering a greements of sale of immovable property 4.8 41 Short levy of st a mp duty on documents involving distinct matters 4.9 42 iii Reference to Paragraph Page Short.........

Sector:

Taxes and Duties

Index

_{(PDF 0.32 MB)}

realisation of stamp duty on leases 4.7 40 Non -realisation of stamp duty and registration fees on account of not registering agreements of sale of immovable property 4.8 41 Short levy of stamp duty on documents involving distinct matters 4.9 42 iii Reference to Paragraph Page Short realisation.........

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06 April 2018

Compliance Performance

Andhra Pradesh

Report No.3 of 2018 - Public Sector Undertakings Government of Andhra Pradesh

3.2.4.5 Non -recovery of Service Tax from the licensees Rental income from immovable property was taxable under Section 66B of Finance Act, 1994 as per the Government of India Notificati on No.30/2012 dated 20 June 2012 of Service Tax . However, after a delay of 21 months , the Corporation.........

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 3 Compliance Audit Observations

_{(PDF 0.33 MB)}

3.2.4.5 Non -recovery of Service Tax from the licensees Rental income from immovable property was taxable under Section 66B of Finance Act, 1994 as per the Government of India Notificati on No.30/2012 dated 20 June 2012 of Service Tax . However, after a delay of 21 months , the Corporation.........

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27 March 2018

Compliance Performance

Uttar Pradesh

Report of 2016 - Annual Technical Inspection on Panchayati Raj Institutions, Government of Uttar Pradesh for the year ending 31 March 2016

Duty on transfer of immovable assets On the analogy of Andhra Pradesh, Bihar and Madhya Pradesh, third SFC proposed duty on transfer of immovable assets in rural areas. It assessed an annual collection of `250 crore from this duty in the State. But no action was taken by the State Government to.........

Sector:

Social Infrastructure

Chapter 2 Performance Audit

_{(PDF 0.58 MB)}

Duty on transfer of immovable assets On the analogy of Andhra Pradesh, Bihar and Madhya Pradesh, third SFC proposed duty on transfer of immovable assets in rural areas. It assessed an annual collection of `250 crore from this duty in the State. But no action was taken by the State Government.........

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27 March 2018

Compliance Performance

Uttar Pradesh

Report No.2 of 2015 - Panchayati Raj Institutions and Urban Local Bodies Government of Uttar Pradesh

and Payment Accounts (2) Consolidated Abstract Register (3) Bank Reconciliation Statement (4) Statement of receivable and payable (5) Register of Immovable Property (6) Register of Movable Property (7) Inventory Register (8) Register of Demands, Collection and Balance. Chapter 2 - Performance.........

Chapter 2 Performance Audit on Panchayati Raj Institutions

_{(PDF 0.76 MB)}

and Payment Accounts (2) Consolidated Abstract Register (3) Bank Reconciliation Statement (4) Statement of receivable and payable (5) Register of Immovable Property (6) Register of Movable Property (7) Inventory Register (8) Register of Demands, Collection and Balance. Chapter 2 - Performance.........

Chapter 4 An Overview of the Functioning, Accountability Mechanism and Financial Reporting issues

_{(PDF 0.34 MB)}

Assigned + Devolution (SFC) JNNUR M+ Adarsh Nagar Yojana Revenue Capital Total Tax Revenue Non-Tax (Inclusive of User Charges) Total Own Receipts Immovable Property Tax Other Taxes 1. 2010-11 507.39 78.67 350.34 936.40 274.92 2,730.74 962.98 4,905.04 3,359.90 1,893.87 5,253.77 2. 2011-12.........

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27 March 2018

Compliance Performance

Uttar Pradesh

Report of 2014 - Annual Technical Inspection on Panchayati Raj Institutions and Urban Local Bodies, Government of Uttar Pradesh for the year ending 31 March 2014

of Cha pter 6, P ara 2 of Accounts Manual for Maintenance of Finance and Accounts in Gram Panchayats each GP was to maintain a Register for the immovable assets vested with the GP. Further, section 117 of 20 Taxes on animals, sale of animals, goods for sale i n market/ haat or mela , sarais.........

Sector:

Social Infrastructure

Chapter 4 Performance Audit and Compliance Audit

_{(PDF 2.65 MB)}

(February 2008), ULBs were to be transferred an additional stamp duty of two per cent levied by the Deputy Inspector General, Stamp on trans fer of immovable properties for development of infrastructure. 6 As per section 174 of MCA, ARV is 12 times of minimum monthly rate of rent per unit area.........

Chapter 2 Performance Audit, Long Paragraph and Compliance Audit

_{(PDF 0.89 MB)}

of Cha pter 6, P ara 2 of Accounts Manual for Maintenance of Finance and Accounts in Gram Panchayats each GP was to maintain a Register for the immovable assets vested with the GP. Further, section 117 of 20 Taxes on animals, sale of animals, goods for sale i n market/ haat or mela , sarais.........

Chapter 3 An Overview of Accounts and Finances of Urban Local Bodies

_{(PDF 0.37 MB)}

Assigned + Devolution (SFC) JNNURM+ Adarsh Nagar Yojana Revenue Capital Total Tax Revenue Non -Tax (Inclusive of User Charges ) Total Own Receipts Immovable Property Tax Other Taxes 1. 2009 -10 455.04 57.68 271.07 783.79 103.40 2,290.45 870.56 4,048.20 3,162.04 1,732.23 4,894.27 2. 2010 -11.........

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28 March 2018

Compliance

Gujarat

Report No.2 of 2018 - State Finances Government of Gujarat

collection of tax revenue by the State Government than BE and RE on account of less collection of land revenue, goods and passenger tax and taxes on immovable property other than agricultural land. 1.1.3.2 Revenue expenditure Revenue expenditure was less than BE and RE by ₹ 9,235 crore (8.16.........

Chapter 1 Finances of the State Government

_{(PDF 0.63 MB)}

collection of tax revenue by the State Government than BE and RE on account of less collection of land revenue, goods and passenger tax and taxes on immovable property other than agricultural land. 1.1.3.2 Revenue expenditure Revenue expenditure was less than BE and RE by ₹ 9,235 crore (8.16.........

Appendices

_{(PDF 0.83 MB)}

50500 45632 46314 -4186 682 -8.29 1.49 State excise 154 157 152 -2 -5 -1.30 -3.18 Taxes on immovable property other than agricultural land 518 308 259 -259 -49 -50.00 -15.91 Stamps and registration fees 6550 5700 5783 -767 83 -11.71 1.46 Taxes on vehicles 3502 3505 3213 -289 -292 -8.25 -8.33.........

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28 March 2018

Compliance

Gujarat

Report No.3 of 2017 - Revenue Sector Government of Gujarat

4.1 33 Results of audit 4.2 33 Audit of “Evaluation and application of Annual Statement of Rates for determination of market value of immovable properties for levy and collection of Government revenue” 4.3 34 Short levy of stamp duty due to undervaluation of properties 4.4 66.........

Chapter 4 Stamp Duty and Registration Fees

_{(PDF 0.44 MB)}

of cases Amount (₹ in crore) 1 Audit of “Evaluation and application of Annual Statement of Rates for determination of market value of immovable properties for levy and collection of Government revenue” 1 92.17 2 Misclassification of documents 15 2.51 3 Undervaluation of property 11.........

Chapter 1 General

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5 Other taxes include “Taxes on Immovable Property other than Agricultural land”, “Entertainment Tax”, “Luxury Tax” etc. (₹ in crore) (Source: Finance Accounts of the State) Sl. No. Heads of revenue 2012-13 2013-14 2014-15 2015-16 2016-17 Percentage of increase (+) or decrease.........

Chapter 3 Land Revenue

_{(PDF 0.09 MB)}

3 jantri: Annual Statement of Rates issued by the Government showing the rates for the purpose of determination of value of immovable properties and levy of stamp duty. 4 [4,221 sq. mtr. X ` 14,000 per sq. mtr. x 25 per cent] – ` 1,00,24,875 = ` 47,48,625 5 [7,433 sq. mtr. x ` 8,600 per sq..........

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06 March 2018

Compliance Performance

Rajasthan

Report No.6 of 2017 - Revenue Sector Government of Rajasthan

gift deed s 5.7 69 Short /non -levy of Stamp Duty and R egistration Fee on developer agreements 5.8 70 Non -levy of Stamp Duty on partition deeds of immovable properties 5.9 71 Non -levy of Stamp Duty on transfer of lease by way of assignment 5.10 72 Irregular exemption of Stamp Duty under.........

Sector:

Taxes and Duties |

Finance

Chapter 5 Stamp Duty And Registration Fee

_{(PDF 0.54 MB)}

5.4 .3 Lease deeds executed by Local Bodies As per Article 21(i) of th e Schedule to the RS Act, S D13 on the instrument of conveyance relating to immovable property shall be levied on the market value of the proper ty. Further , the State Government notified (14 July 2014) that SD on lease.........

Chapter 1 General

_{(PDF 0.62 MB)}

Table 1.1.2 (` in crore) 5 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 BE RE Actual 2012-13 2013-14 2014-15 2015-16 2016-17 Percentage of increase.........

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27 March 2018

Compliance Performance

Uttar Pradesh

Report of 2013 - Annual Technical Inspection on Urban Local Bodies And Panchayati Raj Institutions, Government of Uttar Pradesh for the year ending 31 March 2013

from 12 th CFC/ 13 th CFC Assigned+ Devolution (SFC) JNNUR M+ Adarsh Nagar Yojna Tax Revenue Non Tax (Incl usive of User Charges Total Own Receipts Immovable Property Tax Other Taxes 1 2008 - 09 2 , 237.50 1 , 956.68 394.47 29.01 380.64 804.12 103.40 2 , 352.39 1 , 171.90 4 , 431.81 4 , 194.18 2.........

Sector:

Social Infrastructure

Chapter 2 Performance Audit, Long Paragraph and Compliance Audit of Urban Local Bodies

_{(PDF 1.2 MB)}

Additional stamp duty According to Para 39 of Uttar Pradesh Urban Planning Development Act, 1973, an additional stamp duty, on deed of transfer of immovable property, was to be increased by two per cent. This was to be distributed among the Development Authorities, the Uttar Pradesh Awas and.........

Appendices

_{(PDF 0.96 MB)}

Proforma -5 7 Monthly receipt and payment account Prof orma -6 8 Monthly reconciliation statement Proforma -7 9 Cash Book Proforma -8 10 Register of Immovable Property Proforma -9 11 Register of Compilation of demand and balance Proforma -10 12 Register of Movable Property Proforma -11 13.........

Chapter 4 Performance Audit, Long Paragraph and Compliance Audit of Panchayati Raj Institutions

_{(PDF 0.86 MB)}

Format-IV, V, VI, VII and VIII in respect of Statement of Receivables and Payables, Immovable Properties, Movable Properties, Inventories and Demand Collection respectively were not generated by any entity in the test-checked districts, as the transactions were not entered on PRIASoft. The.........

Chapter 1 An Overview Accounts and Finances

_{(PDF 0.38 MB)}

from 12thCFC/ 13thCFC Assigned+ Devolution (SFC) JNNUR M+ Adarsh Nagar Yojna Tax Revenue Non Tax (Inclusive of User Charges Total Own Receipts Immovable Property Tax Other Taxes 1 2008-09 2,237.50 1,956.68 394.47 29.01 380.64 804.12 103.40 2,352.39 1,171.90 4,431.81 4,194.18 2 2009-10.........

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07 March 2018

Financial

Rajasthan

Report No.7 of 2017 - State Finances Government of Rajasthan

2,102 966 (-) 54.0 Total 30,503 33,478 38,673 42,713 44,372 3.9 Source: Finance Accounts for the respective years 12 Other Taxes include taxes on immovable property other than agricultural land, taxes and duties on electricity and taxes on agricultural income. Finances of the State Government.........

Sector:

Finance

Chapter 1 Finances of the State Government

_{(PDF 1.39 MB)}

2,102 966 (-) 54.0 Total 30,503 33,478 38,673 42,713 44,372 3.9 Source: Finance Accounts for the respective years 12 Other Taxes include taxes on immovable property other than agricultural land, taxes and duties on electricity and taxes on agricultural income. Finances of the State Government.........

Appendices

_{(PDF 2.04 MB)}

State Excise Taxes on Immovable Property other than Agricultural land Taxes on Vehicles Stamps and Reg istration Fees Taxes on Goods and Passengers Land Revenue Taxes and Duties on Electricity Other Taxes and Duties on Commodities and Services 34,515 7,310 50 3,900 4,200 750 400 2,000 175 28,995.........

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Andhra Pradesh

Andhra Pradesh

Uttar Pradesh

Uttar Pradesh

Uttar Pradesh

Gujarat

Gujarat

Rajasthan

Uttar Pradesh

Rajasthan