Audit Reports

Rahman & Sons \bnde r Chennai-III Commissionerate availed CENTVAT credit of ` 0.51 lakh as inp\bt service on service tax paid on ‘Renting of Immovable Property’ service d\bring A\bg\bst 2014 to March 2015. It was seen that the re nt amo\bnting to ` 4.20 lakh was paid in respect of.........

Major increase / decrease in current year’s Own Revenue along with reasons are given in Table 1. 6. 2 Other taxes include taxes on immovable property other than agricultural land, taxes and duties on electricity and agricultural income . Finances of the State Governmen t 10 Audit Report.........

India 3.9.2 46 Audit Report of Primary Auditor 3.10.1 46 Annual Technical Inspection Report on ULBs 3.10.2 46 Response to audit observations 3.11 46 Property Tax Board 3.12(i) 47 Service Level Benchmark 3.12(ii) 47 Grievance redressal 3.12(iii) 48 Pending s ubmission of Utilisation Certificate.........

figures of receipts and expenditure furnished to audit and those uploaded on PRIAs oft, (b) non - maintenance of registers such as stock register, immovable property register, work register, muster roll register, temporary advance register, grant s-in-aid register ,etc ., (c) improper.........

Annual Accounts, Administrative Reports, General Cashbooks, Grant Appropriation Register, Treasury Passbooks, Reconci liation Statements, Register of immovable property etc. 25 Rule 20 and 24 Chapter II- Compliance Audit- PRIs 35 monitored the implementation of the programme after approving the.........

(Paragraph 5.1) Annual Rental Value of holdings was not revised by minimum 15 per cent every five years and Property Tax was levied at a r ate below the prescribed minimum rate which led to a loss of tax revenue of ` 36.56 lakh. (Paragraph 5.2) Relevant financial rules were not observed by.........

and implement cohesive disaster management plans that would have enabled rapid response to disasters and mitigate their impact on loss of lives and property. These included the following: The State Disaster Management Authority (SDMA), though established in April 2007, was not fully.........

by equitable mortgage of land measuring 13 kanals and 09 marlas besides hypothecation of live stocks/inventory and plant and machinery and all other immovable fixed assets to be created/procured. In addition, the loan was secured by way of a collateral security comprising a residential house in.........

3.3 24 Formation of various Committees 3.4 25 Audit Arrangement 3.5 25 Response to Audit Observations 3.6 27 Lokayukta 3.7 27 Social Audit 3.8 27 Property Tax Board 3.9 28 Service Level Benchmark 3.10 28 Fire Hazard Response 3.11 28 Submission of Utilisation Certificates 3.12 28 Internal Audit.........

T he Department issued notice s in Form -318 for attachment of bank account in January 2014 and in Form -1 (for attachment of immovable p roperty ) in February 2014. The Department issued (July 2015 ) a l etter to the Talathi, Dhanore, Tal uka - Khed, Pune for lodging of claim of tax dues on the.........