Audit Reports

30 March 2017

Financial

Chhattisgarh

Chhattisgarh Report No 3 of 2016 on State Finances

Further, Rule 24 of the Code provides that any serious loss of immovable property such as building, roads and bridges caused by fire, flood, storm, earthquake or any ot her natural calamities should be reported to the Accountant General. This is followed by detailed investigation by the.........

Sector:

Finance

Chhattisgarh Chapter-3 Financial Reporting Report No 3 of 2016 on State Finances

_{(PDF 0.87 MB)}

Further, Rule 24 of the Code provides that any serious loss of immovable property such as building, roads and bridges caused by fire, flood, storm, earthquake or any ot her natural calamities should be reported to the Accountant General. This is followed by detailed investigation by the.........

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31 March 2017

Financial

Gujarat

Report No 4 of 2016 - Gujarat Revenue Sector

5 Other taxes include “Taxes on Immovable Property other than Agricultural land”, “Entertainment Tax”, “Luxury Tax” etc. Sl. No. Heads of revenue 2011 - 12 2012 - 13 2013 - 14 2014 - 15 2015 - 16 Percentage of increase (+) or decrease ( - ) in 201 5 - 16 over 2014 - 1 5 1. Sales.........

Sector:

Taxes and Duties

Chapter 5 Stamp Duty and Registration Fees Report No 4 of 2016 Gujarat Revenue Sector

_{(PDF 0.69 MB)}

Furnishing of data for the Income Tax Department Section 285BA of the Income Tax Act, 1961 stipulate d that the details of instruments of transfer of immovable properties with consideration of ` 30 lakh and above were required to be furnished to the Income Tax (IT) Department in the form of Annual.........

Chapter 3 Land Revenue Report No 4 of 2016 Gujarat Revenue Sector

_{(PDF 0.3 MB)}

-J (Part 2) dated 04 July 2008 2 Annual Statement of Rates issued by the Government showing the rates for the purpose of determi nation of value of immovable properties and levy of stamp duty. 3 Ahmedabad, Jamnagar and Patan 4 In October 2014 and January 2015 Chapter – III: Land Revenue 31.........

Chapter 1 General Report No 4 of 2016 Gujarat Revenue Sector

_{(PDF 0.31 MB)}

5 Other taxes include “Taxes on Immovable Property other than Agricultural land”, “Entertainment Tax”, “Luxury Tax” etc. Sl. No. Heads of revenue 2011 -12 2012 -13 2013 -14 2014 -15 2015 -16 Percentage of increase (+) or decrease ( -) in 201 5-16 over 2014 -15 1. Sales tax/V alue.........

Overview Report No 4 of 2016 Gujarat Revenue Sector

_{(PDF 0.11 MB)}

lakh in three documents due to incorrect calculation of average annual rent (in case of lease deed)/ non consideration of market value of im movable property (in case of partnership deed/ dissolution of partnership ). (Paragraph 5.8 ) VI. Other Tax and Non -tax Receipts During test check of the.........

Chapter 6 Other Tax and Non Tax Receipts Report No 4 of 2016 Gujarat Revenue Sector

_{(PDF 0.22 MB)}

Section 17(d) of t he Registration Act, 1908 requires that the deeds conveying lease hold rights on immovable property for any term exceeding one year should be registered compulsorily. Section 27 read with Article 30 of the Schedule I of the Gujarat Stamp Act, 1958 provides for the levy of.........

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27 March 2017

Compliance Performance

Bihar

Report No 3 of 2017 - Public Sector Undertakings Bihar

tax not realized- ` `` ` 32.99 lakh 2.4.3 With effect from 01 June 2007 as per the terms of s ection 65(105) (zzzz) of Finance Act, 1994 renting of immovable pr operty falls under the category of taxable services. The burden of Service tax, being an indirect tax, is to be borne by the person who.........

Sector:

General Sector Ministries and Constitutional Bodies

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31 March 2017

Financial

Andhra Pradesh

Report No 7 of 2016 - Revenue Sector Andhra Pradesh

Guidelines” 4.4.1 Introduction Registration and Stamps Department of Andhra Pradesh is responsible for registration of transactions relating to immovable properties, marriages, firms, societies, chits etc. The core functions of the Dep artment are carried out through an Information.........

Sector:

Taxes and Duties

AP Chapter 4 Stamp Duty and Registration Fee Report No 7 of 2016 on Revenue Sector

_{(PDF 0.19 MB)}

Guidelines” 4.4.1 Introduction Registration and Stamps Department of Andhra Pradesh is responsible for registration of transactions relating to immovable properties, marriages, firms, societies, chits etc. The core functions of the Dep artment are carried out through an Information.........

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28 March 2017

Compliance

Rajasthan

Report No 7 of 2016 - Revenue Sector Rajasthan

5.8 63 Non -levy of S tamp Duty and surcharge on change of land use 5.9 65 Short levy of Stamp Duty and Registration Fee due to undervaluation of immovable property 5.1 0 65 Short levy of Stamp Duty and Registration Fee due to undervaluation of properties re gistered as farm houses 5.1 1 66.........

Sector:

Taxes and Duties

Rajasthan Chapter 5 Stamp Duty and Registration Fee Report No 7 of 2016 on Revenue Sector

_{(PDF 0.41 MB)}

or extinguish whether in presen t or future, any right, title or interest whether vested or contingent, of the value of ` 100 and above to or in immovable property, are required to be compulsorily registered. Further, as per Article 21 of the Schedule appended to the RS Act, in case of i.........

Index Rajasthan Report No 7 of 2016 on Revenue Sector

_{(PDF 0.12 MB)}

5.8 63 Non -levy of S tamp Duty and surcharge on change of land use 5.9 65 Short levy of Stamp Duty and Registration Fee due to undervaluation of immovable property 5.1 0 65 Short levy of Stamp Duty and Registration Fee due to undervaluation of properties re gistered as farm houses 5.1 1 66.........

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27 March 2017

Financial

Telangana

Report No 6 of 2016 - Revenue Sector Telangana

The Report contains 37 paragraphs involving ` 122.83 crore relating to nonlevy / short levy of taxes, interest, penalty etc.; including a Performance Audit on “Revision and Implementation of Market Value Guidelines” with financial impact of `...

Sector:

Taxes and Duties

Telangana Chapter 4 Stamp Duty and Registration Fee Report No 6 of 2016 on Revenue Sector

_{(PDF 0.57 MB)}

Value Guidelines” 4.4.1 Introduct ion Registration and Stamps Department of Telangana is responsible for registration of transactions relating to immovable properties, marriages, firms, societies, chits etc. The core functions of the Department are carried out through an Information Techn.........

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27 March 2017

Financial

Telangana

Report No 3 of 2017 - State Finances Telangana

Other non -tax receipts 10,584 3,547 19,600 11,467 Total 13,242 6,447 22,414 14,414 Source: Finance Accounts 201 5-1 6 6 Other Taxes include Taxes on Immovable Property other than Agricultural Land, Taxes and Duties on Electricity, Agricultural Income, Other taxes on Income and Expenditure, and.........

Sector:

Finance

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31 March 2017

Compliance Financial Performance

Telangana

Report No 8 of 2016 - Local Bodies Telangana

- computers and peripherals under Asset type-1 - Movable and asset category -60-Electrification were incorre ctly categorized under Asset Type-2 - Immovable and asset category -0- Others. · 165 assets such as chairs pertaining to Asset categ ory-351 - Furniture, fixtures and fittings were.........

Sector:

Local Bodies

Telangana Chapter 2 Compliance Audit PRIs Report No 8 of 2016 on Local Bodies

_{(PDF 0.32 MB)}

- computers and peripherals under Asset type-1 - Movable and asset category -60-Electrification were incorre ctly categorized under Asset Type-2 - Immovable and asset category -0- Others. 165 assets such as chairs pertaining to Asset categ ory-351 - Furniture, fixtures and fittings were.........

Chapter 4 Performance Audit on ULBs Report No 8 of 2016 on Local Bodies

_{(PDF 0.56 MB)}

as defined in the fifth schedule of Constitut ion of India, where as per Andhra Pradesh Schedule Areas Land Transfer Regulation Act, 1970 transfer of immovable property is made in favour of a person who is the member of a schedule tribe or a society r egistered or deemed to be registered under the.........

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31 March 2017

Compliance Financial Performance

Andhra Pradesh

Report No 1 of 2017 - Local Bodies Andhra Pradesh

and culverts, 4 - Irrigation sources , 6 - Pond and reservoir, 10 - Water sources and structures were incorrectly categ orized under Asset Type-2 - Immovable and asset category -0- Others. · 460 assets viz., chairs pertaining to Asset categor y-351 - Furniture, fixtures and fittings were.........

Sector:

Local Bodies

Download Full Report _{(PDF 4.64 MB)}

31 March 2017

Compliance Financial

Andhra Pradesh

Report No 3 of 2017 - State Finances Andhra Pradesh

Audit has been highlighting this practice hitherto adopted by the Government in its earlier reports. 4Other Taxes include Taxes on Immovable Property other than Agricultural Land, Taxes and Duties on Electricity and Agricultur al Income Audit Report on State Finances for the year ended March 201.........

Sector:

Finance

AP Chapter 1 Finances of the State Government Report No 3 of 2017 on State Finances

_{(PDF 2.13 MB)}

Audit has been highlighting this practice hitherto adopted by the Government in its earlier reports. 4Other Taxes include Taxes on Immovable Property other than Agricultural Land, Taxes and Duties on Electricity and Agricultur al Income Audit Report on State Finances for the year ended March 201.........

Appendices AP Report No 3 of 2017 on State Finances

_{(PDF 0.93 MB)}

= (3-2) 5 Revenue Receipts of which 90124 88648 -1476 -1.64 Land Revenue 632 52 -580 -91.77 Stamps and Registration fees 3500 3527 27 0.77 Taxes on immovable property other than agricultural lands 175 196 21 12.00 State Excise 4680 4386 -294 -6.28 Taxes on Sales, Trade etc 32840 29104 -3736.........

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