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Page 28 of 154, showing 10 records out of 1,538 total

26 March 2020
Compliance Performance
Chhattisgarh
Report No. 2 of 2019 - Revenue Sector, Government of Chhattisgarh

Taxes on sales, trade etc. 2 , 459.64 1 , 074.29 C ases pending in courts ( 240.56 crore); non - availability of information of movable/ immovable properti es of outstanding taxpayers ( ` 223.93 crore); stay by court ( ` 572.66 crore) ; sick industries ( 7.55 crore); writ ten off ( 2.2 0...............

Sector:
Taxes and Duties
Chapter 1 General
(PDF 0.26 MB)

Taxes on sales, trade etc. 2,459.64 1,074.29 Cases pending in courts ( ` 240.56 crore); non-availability of information of movable/ immovable properties of outstanding taxpayers ( ` 223.93 crore); stay by court (` 572.66 crore); sick industries ( ` 7.55 crore); written off ( ` 2.20...............

Chapter 6 Forestry and Wild Life (Expenditure)
(PDF 0.09 MB)

not acceptable as even after availability of degraded forest land, the CA work was carried out in SCI/IWC coupes with abundant natural regeneration property where plantation work even in blank areas is prohibited as per WP . Further, no encroachment was mentioned in the Compartment History of...............

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16 March 2020
Compliance Performance
Bihar
Report No. 1 of 2019 - State Finances, Government of Bihar

Amount make available in form of assistance to Muslim abandoned 22.00 104 2250-00-800-0107- Maintenance, Security and growth of WAQF property 20.20 105 2250-00-800-0108- Grants to WAQF Board as revolving fund for development of WAQF property 76.00 106 7465-00-190-0101- Chief...............

Sector:
Finance
Appendices
(PDF 1.77 MB)

Amount make available in form of assistance to Muslim abandoned 22.00 104 2250-00-800-0107- Maintenance, Security and growth of WAQF property 20.20 105 2250-00-800-0108- Grants to WAQF Board as revolving fund for development of WAQF property 76.00 106 7465-00-190-0101- Chief...............

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16 March 2020
Compliance Performance
Bihar
Report No.2 of 2019 - Revenue Sector, Government of Bihar

It includes (a) instrument of gift of immovable property, (b) leases of immovable property from year to year, or for any term exceeding one year, or reserving a yearly rent, (c) non-testamentary instruments transferring or assigning any decree or order of a court or any award when such decree or...............

Sector:
Taxes and Duties
Chapter 5 Stamp and Registration Fees
(PDF 0.81 MB)

It includes (a) instrument of gift of immovable property, (b) leases of immovable property from year to year, or for any term exceeding one year, or reserving a yearly rent, (c) non-testamentary instruments transferring or assigning any decree or order of a court or any award when such decree or...............

Chapter 6 Other Mining Receipt
(PDF 0.56 MB)

o Chapter-5: Stamps and Registration Fees ChAPTER 6 MINING RECEIPTS p Audit Report (Revenue Sector) for the year ended 31 March 2018 ChAPTER 6: MINING RECEIPTS 6.1 Tax administration Mines and Minerals (Development and Regulation) Act (MMDR Act),...

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06 March 2020
Compliance Performance
Rajasthan
Report No. 4 of 2019 - General and Social Sector, Government of Rajasthan

during execution of the work sand made the contractors responsi ble for visiting and examining the site of work before 89 Excluding connections to property ( ` 85.02 crore) and Operation and Maintenance (` 2.66 crore) for five years, which were not included in the original sanctions. 90 Cost of...............

Sector:
Social Infrastructure |
General Sector Ministries and Constitutional Bodies
Chapter 2 Performance Audit
(PDF 1.13 MB)

Audit scrutiny revealed that prescrib ed monthly returns showing opening balance, quantity received and distributed during the month and closing balance of wheat at the end of each month were not being obtained from the FPS dealers. In the absence of this, correctness of quantity of wheat...............

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18 February 2020
Compliance Performance
Karnataka
Report no. 5 of 2019 - PSU, Government of Karnataka

(Paragraph 6.1. 1)  Mysore Sales International Limited cancelled the agreement to lease out the property, based on the decision of the Board of Directors of the Company without establishing that the Company’s interest was seriously affected resulting in loss of revenu e of ` 5.73 crore................

Sector:
Power & Energy |
Industry and Commerce
Chapter 6 Compliance Audit Observations on PSUs (other than Power Sector)
(PDF 0.84 MB)

130 Stamp duty for regi stration: ` 44.40 lakh and Khatha (title) charges: ` 0.89 lakh . In addition, the Company has paid property tax (for each year from 2014 -15 to 2017 -18) totalling ` 0.71 lakh during the course of time. 131 Th e administrative body responsible for the civic and...............

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04 March 2020
Compliance Performance
Maharashtra
Report no. 5 of 2019 - PSU, Government of Maharashtra

This Report contains Audit findings noticed during audit of Public Sector Undertakings of Government of Maharashtra during 2017-18. This Report is divided into five Chapters which contain compliance audit paragraphs and one Performance Audit.

Sector:
Power & Energy |
Industry and Commerce
Chapter 1 Functioning of State Power Sector Undertakings
(PDF 0.26 MB)

1.2: Total investment of GoM in power sector undertakings The profitability of a company is traditionally assessed through re turn on investment and return on capital employed. Return on investment measures the profit or loss made in a fixed year relating to the amount of money inv ested and is...............

Chapter 3 Functioning of State Public Sector Undertakings (other than Power Sector)
(PDF 0.28 MB)

Audit Report No.5 on PSUs for the year ended 31 March 2018 50 The profitability of a company is traditionally assessed through re turn on investment, return on equity and return on capital employed. Return on investment measures the profit or loss made in a fixed year relati ng to the amount of...............

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04 March 2020
Compliance Performance
Maharashtra
Report No. 4 of 2019 - Revenue Sector, Government of Maharashtra

MVAT Rules, whil e determining the sale price of goods transferred under a constru ction contract, which the land/ interest in land, underlying the immovable pr operty is to be conveyed along with immovable property, the B&D is eligible for deduction of value of land from the total agreement...............

Sector:
Taxes and Duties
Chapter 2 Taxes On Sales, Trade, etc
(PDF 0.39 MB)

MVAT Rules, whil e determining the sale price of goods transferred under a constru ction contract, which the land/ interest in land, underlying the immovable pr operty is to be conveyed along with immovable property, the B&D is eligible for deduction of value of land from the total agreement...............

Chapter 3 Stamp Duty and Registration Fee
(PDF 0.12 MB)

Further, as per Art icle 5 (g-a) (i) of MS Act, if immovable property is given to a developer for deve lopment, construction, sale or transfer then stamp duty is leviable on con veyance 1 under Article 25 (b) of the said Act. Further, as per instruction 33 of Annual Statement of Rates (ASR)...............

Chapter 5 Taxes On Vehicles, Passengers And Goods
(PDF 0.1 MB)

58 CHAPTER V TAXES ON VEHICLES 5.1 Tax administration Levy and collection of taxes and other receipts under the Motor Vehicles sector are regulated by the Central Motor Vehicles Act, 1988, the Maharashtra Motor Vehicle Tax Act, 1958, the Maharashtra ...

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27 February 2020
Compliance Performance
Punjab
Report No. 3 of 2019 - Revenue Sector, Government of Punjab

and JSR Ghanaur did not realise SD, S IC and RF of `  14.68 lakh on (a) Power of Attorney giving right to a person other than family member to sell immovable property and (b) on transfer of property by owner to other than specified family member. (Paragraph 4.6) JSR Majri did not levy SD and RF...............

Sector:
Taxes and Duties
Chapter 2 Taxes/Vat On Sales And Trade
(PDF 0.23 MB)

The Front -end services of Registration, Returns, Payments, etc. to all taxpayers are provided by GSTN. It is the interface between the government and the taxpayers. Further, GSTN will also provide the Back -End Services to tax officers of the Model -II4 states. Punjab has opted for...............

Chapter 5 Taxes On Vehicles, Passengers And Goods
(PDF 0.26 MB)

Depa rtment may ensure complete migration of manual data for ensuring optimal utilisation of the system. Prescribe a periodical return to be furnished by the dealers indicating number of vehicles in possession and trade fee payable thereon. 5.3.1 7 Non -renew al of authorisation of National...............

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27 February 2020
Compliance Performance
Punjab
Report No. 4 of 2019 - Social, General and Economic Sectors (Non-PSUs), Government of Punjab

During 2012-13, the bil l was returned by 50 “Premium” means the price paid or promised for the transfer of a right to enjoy immovable property. 51 Payable up to 10 November of 2008, 2009 and 2010. Chapter-III: Compliance Audit 89 the treasury due to non-holding of Drawing and Disbursing...............

Sector:
Taxes and Duties |
Social Infrastructure |
General Sector Ministries and Constitutional Bodies
Chapter 3 Compliance Audit
(PDF 10.03 MB)

During 2012-13, the bil l was returned by 50 “Premium” means the price paid or promised for the transfer of a right to enjoy immovable property. 51 Payable up to 10 November of 2008, 2009 and 2010. Chapter-III: Compliance Audit 89 the treasury due to non-holding of Drawing and Disbursing...............

Chapter 2 Performance Audit
(PDF 2.13 MB)

This will also ensure that the items supplied without necessary at tachments like NABL report, invoice etc. are returned to the suppliers. Similarly, there should also be a window to complete the process of sending samples to CQCC for quality check within a reasonable timeframe. The...............

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27 February 2020
Compliance Performance
Punjab
Report No. 2 of 2019 - PSUs (Social, General and Economic Sectors) Government of Punjab

4.1.13.2 Property tax and recovery of contract fee The Company entered (July 2015) into O&M outsourcing agreement in respect of its Hoshiarpur bus stand for a period of five years: a) The agreement provided that propert y tax in respect of the bus stand was to be borne by the operator. The...............

Sector:
Taxes and Duties |
General Sector Ministries and Constitutional Bodies
Chapter 1 Functioning of Power Sector Undertakings (PSUs)
(PDF 0.42 MB)

their latest finalised accounts as of 30 September 2018 are detailed in Annex ure 1 The Public Sector Undertakings are expec ted to yield reasonable return on investment made by Government in the undertakings. The amount of total investment (equity and long term loans ) in the Power Sector...............

Chapter 5 Compliance Audit observations relating to PSUs other than Power Sector
(PDF 0.48 MB)

Part - I I Chapter – V Compliance Audit observations relating to PSUs other than Power Sector 101 Chapter -V Compliance Audit observations relating to PSUs other than Power sector Audit of Transactions Important audit findings emerging from test...

Annexures
(PDF 3.64 MB)

Annexures 127 Annexure – 1 (Referred to in Paragraph 1.8, Paragraph 1.9 and Paragraph 1.13 ) Summarised financial results of Power Sector Undertakings for the latest year for which accounts were finalised (₹ in crore) Sl. No. Activity & Name of...

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