Audit Reports

5 Report on State Finances for the year ended 31 March 2015 Finances of the State Government If partners bring immovable property in partnership firm as capital, Stamp duty at the rate of 3.5 per cent was proposed to be levied. The passenger tax on sale of ticket by Gujarat State Road.........

Further, as defined under Section 2(g) of the Act “conveyance” includes every instrument by which property, whether movable or immovable, or any estate or interest in any property, is transferred to, or vested in, any other person. During test check of the documents registered with three Sub.........

(+11.93 Other Taxes* 264 1.399 856 1,079 1.079* (+10.00 Total Tax Revenue 21,419 26,973 30,582 33,552 36,567 (+18.99 * Other taxes int itule Taxes on Immovable Property other than Agricultural Land (635 crore). Other Taxes on Income and Expenditure (284 crore) and Other Taxes and Duties on.........

33,478 38,673 15.5 Source: Finance Accounts for the respective years * Other Taxes include Land Revenue, Taxes on goods and passengers, Taxes on immovable property other than agricultural land, Taxes and duties on electricity and Taxes on agr icultural income etc. During 201 4-15, the.........

Power of Attorney (PA) under Article 42(g) of Schedule I-A, which are given in favour of other than family members to sell/construct/develop/transfer immovable property and Construction Agreements (CA), Agreement of sale cum General Power of Attorney (AGPA) covered under Article 6 of Schedule I-A,.........

The registration of leases of immovable property from year to year, or for any term exceeding one year, or reserving a yearly rent is compulsory8. Para 3.1.3 of the Comptroller and Auditor General of India’s Report No.3 of 2015 had highlighted short levy of stamp duty and non-registration of.........

According to Section 105 of the Transfer of Property Act, 1882, a lease of an immovable property is the transfer of right to enjoy such property, made for a certain time, express or implied, or for perpetuity in consideration of a price paid or promised, or of money, a share of crops, service or.........

Reply is not tenable as the two of the members have taken cash in lieu of immovable property which was equivalent to release, under Article 40, Schedule I-A of the IS Act. The remaining registering officers replied (between December 2014 and January 2015) that the matter would be examined and.........

Other taxes include taxes on immovable property other than agricultural land, taxes and duties on electricity and agricultural income. 9 Audit Report on State Finances for the year ended 31 March 2015 Table 1.7: Cost of collection of taxes Head Year Collection Expenditure on Percentage of All.........

The SO should take charge of all the movable and immovable property of the Bazar Samittee including shops and Godowns given on rent. Test check of records of the Office of the Special Officer-cum-Sub Divisional Officer (SO-cum-SDO), Agriculture Produce Market Committee (APMC), Samastipur.........