Audit Reports

Land management in Panchayat Raj Institutions 2.1.1 Introduction The Andhra Pradesh 31 Panchayat Raj (APPR) Act, 1994 32 provides for acquisition of immovable property required by Gram Panchayat (GP). Under the provisions of APPR Act, Government issued the Acquisition and Transfer of Property by.........

Scrutiny of the records of SR Ba tala for the year 2015 -16 revealed that the SR registered two instruments of transfer of immovable property in favour of an institution without charging any SD even though he was apparently satisfied that the institution did not fulfill the criteria for.........

As per notification, five per cent of amount realized from the bidders by way of auction or sale of all immovable properties was to be deposited in this fund under Major Head– 8342-Other Deposits in the public account of the State. The State Government got net deposits of 1,425 crore from.........

Fee on a concession agreement Under the provisions of Clause (d) of sub-section (1) of Section 17 of the Registration Act, 1908, leases of immovable property from year to year, or for any term exceeding one year, or reserving yearly rent are to be compulsorily registered. Schedule 1A of.........

3.7.4.2 Recovery of Service Tax from the Licensees Rental income fro m immovable property is taxable under Section 66B of Finance Act, 1994 as per the Notification No. 30/2012 dated 20 June 2012 of Service Tax. Audit observed that the Corporation issued a ‘circular’ (21 April 2014) for.........

of sale deeds as colla boration agreement 4.4 64 Short levy of stamp duty on lease deeds 4.5 65 Short levy of stamp duty due to under -valuation of immovable property 4.6 66 Irregular exemption of stamp duty 4.7 67 Misclassification of ‘Conveyance on sale’ as release deeds 4.8 68 Table of.........

8 depicts the trends in various components of non - tax revenue of the State during 201 2 - 1 7 . 5 Other taxes include taxes on immovable property other than agricultural land, taxes and duties on electricity and agricultural income. Chapter I Finances of the State Government 11 Table 1. 8 :.........

received/ outright purchased by WBSIDCL as on 31 March 2016 According to Sections 17 and 23 of The Registration Act 1908, title/ lease deeds of immovable property are required to be in writing and registered within four months of execution of the deeds. Besides, West Bengal Land and Land.........

  This Report on Revenue Sector for the year ended March 2016 has been prepared for submission to the Governor of West Bengal under Article 151 of the Constitution of India. The Report contains significant results of the performance audit and...

by an educational instituti on in respect of education exempted from Service Tax, by way of, - ( a) auxiliary educational services; or (b) renting of immovable p roperty. Auxiliary Educational Services – means any services relating to imparting any skill, knowledge, education or development of.........