Audit Reports

Act (as applicable to the state of Gujarat) provides that ‘conveyance’ includes a conveyance on sale and every instrument by which property, movable or immovable is transferred. Thus, when property is sold or transferred, the total value of such property is to be taken as consideration............

the unit was a quasi-judicial function; (ii) the borrower and his family being dependent on the unit for livelihood; (iii) inability to seize movable asset as the vehicle was reported running outside the State and not traceable; (iv) low realisable value of security obtained and unit being............

CHAPTER - V OTHER TAX RECEIPTS EXECUTIVE SUMMARY What we have In this Chapter we present few illustrative cases of X 138.74 crore highlighted in this selected from observations noticed during our test-check of records Chapter relating to non/short...

arrear of land revenue under Assam Land and Revenue Regulation, 1886 and the Bengal Public Demands Recovery Act, 1913, which includes attachment of movable and immovable property, arrest and detention of defaulting dealers. Chapter - II: Taxation provides that every DDO shall submit return in............

in other sums required to be paid under 661 cases, Revenue Recovery the Act may be recovered by distress Certificates (RRCs) involving and sale of movable property of the revenue of 8.40 crore were person from whom the same are due, pending for recovery since 1989- or by any other process for............

of the AVAT Act states that M/s Easy that goods means all materials, Communication dealing in commodities and articles and all other kinds of movable property whether SIM Cards claimed tangible or intangible and includes exemption on turnover of computer software, Subscriber 8.23 crore............

Bihar State Industrial Development Corporation Limited 4.6 Inadequate arrangements for safeguarding movable and immovable assets. Inadequate safety arrangement resulted in encroachment of assets worth 21.32 crore. The Bihar State Industrial Development Corporation Limited (Company) was............

(Paragraph 2.11.7) Non-availability of information on movable and immovable properties of the certificate debtors with the Assessing Officers handicapped the Recovery Officer to take result oriented action on arrear certificates. Consequently, arrear dues of? 6.94 crore remained unrealised.............

required to be paid under the Act may be execution of sale deed by recovered by the Collector by distress and the parties and to recover sale of the movable property of the person stamp duty and from whom the same are due, or by any registration fee finalised other process for the time being in............

in test check of the Conveyance deed includes instruments registered in offices of instruments by which properties SR Raipur, (September 2010) that movable or immovable are three instruments, registered transferred. An instrument is between April 2009 and March required to be classified on the............