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the Urban Local Bodies, instead of showing increasing trend, was widely fluctuating under Tax revenue, Non-Tax revenue including Professional Tax and Property Tax. During 2006-07, Twelfth Finance Commission grants were released to Urban Local Bodies with delays ranging between two and 316 days..........
PAMMAL MUNICIPALITY 3.1.5 Loss of revenue due to non-collection of Property Tax Failure of Pammal Municipality to invoke provisions of Tamil Nadu District Municipalities Act, 1920 for collection of Property Tax led to accumulation of arrears of Rs 26.10 lakh, which were eventually written off._.........
2.5 Non -realisation of revenue The GPs are authorised to collect taxes, rates and fees and are also empowered to lease out immovable assets like markets, lands, ponds and tanks. Scru tiny in audit revealed that 3,068 GPs could collect only ` 23.93 crore in the shape of tax, fees, rates etc..........
2 3 (13) Liquid Cash Book 22(4) NA PS 24 36 6 66 GP Total 69 Register of Movable ZP 4 4 8 (14) Properties 45 NA PS 18 29 6 53 GP Total 61 Register of Immovable ZP 5 4 10 (15) 44(1) NA PS 21 43 6 70 Properties GP Total 80 ZP (16) Subsidiary Cash Book 22(1) NA PS 3 12 16 GP Total 16 86 Appendix-XIII.........
This Report includes four Chapters. Chapters-I and III represent an overview of the accounts and finances of the Panchayati Raj Institutions (PRIs) and Urban Local Bodies (ULBs) respectively. Chapter-II comprises of two performance audits, one long...
cattle fair fee, surcharge on transfer of immovable properties, registration of marriage places, food license fee, road cutting charges etc. ** Rent of shops'booths, Tehbazari, parking fee, sale of waste water, etc. UD-. Urban development, EMD- Earnest money, SD-Security deposit 158.........
This report contains five chapters, excluding the last chapter on conclusions and recommendations. The opening chapter contains an overview of the Panchayat Raj Institutions (PRIs) in the State. Chapter 2 brings into focus the deficiency in...
Appendix-I Appendices Appendix-I (Reference: Paragraph 1.14) (i) Statement showing total amount available, amount spent and amount diverted under Twelfth Finance Commission Grants (in respect of ZPs) (Rupees in lakh) SI. Controlling Amount Amount...
Out of 41 PRIs test checked, 16 PRIs did not maintain moveable and immovable Assets registers duly reflecting moveable and immoveable properties. Despite codal provision and observations made by audit for physical verification of assets, the PRIs yet to introduce the system. (Paragraph.........
for the year 2009-10 1.10 Assets Management The Sikkim Panchayat Act, 1993 (under Section 130) enjoins the PRI to maintain records for movable and immovable properties through maintaining Assets Register. Despite pointed out in the ATIR for the year 2005-07, there is no centralized system for.........
of property shall be levied in the form of a surcharge on the duty imposed by the Indian Stamp Act, 1899 on every instrument relating to transfer of immovable property situated within the limits of the municipality. Section 116 C of the Act ibid empowers the Government of Tamil Nadu to make rules.........
1X99 on every instrument relating to transfer of immovable property situated within the limits of the municipality. Section 116 C of the Act ibid empowers the Government of Tamil Nadu to make rules regulating the collection of the duty, the payment thereof to municipalities and deduction of any.........
(Paragraph 2.1.6.2) Incorrect classification of non-residential properties as residential or partly residential resulted in short-assessment of Property Tax of Rs 41.79 crore. (Paragraph 2.1.6.4) Demands of Rs 4.65 crore for Property Tax were not raised due to deficient systems and adhoc.........
education, primary health care, safe drinking water, street lighting, sanitation including drainage, maintenance of burial grounds and other common property resources. But scrutiny in audit revealed that the Raipur-I PS under Bankura Zilla Parishad spent ∏ Tenth Finance Commission grant =Rs. 9.........
Appendix-I Appendices Appendix - I (Reference : Paragraph 2.1) GPs that did not prepare annual accounts for the year 2004-05 Controlling PRI at Transaction as per cash book Sl. No. Name of GP District level (Rupees in lakh) Total Receipt Total...
and non- tax), (b ) ‘Assigned revenue’ comprising a p ortion of the proceeds from Entertainm ent tax and Sta mp duty surcharge on transfer of property, (c) ‘Grants’ from Gover nment of India a nd State Governm ent and (d) ‘L oans’. During 2004-05, the ‘Own Revenue ’ of all the.........
Accounting System, (vi) Hospital Records Maintenance, (vii) Miscellaneous Collection System, (viii) Mother and Child Welfare, (ix) Movable and Immovable Properties, (x) Non-Tax Revenue, (xi) Personnel Management System, (xii) Professional Tax System, (xiii) Property Tax System, (xiv) Stores.........
This Report includes four Chapters. Chapters I and III present an overview of the accounts and finances of the Panchayati Raj Institutions (PRIs) and Urban Local Bodies (ULBs) respectively. Chapter II comprises of two long paragraphs and thirteen...
Rajasthan Municipalities Accounts Rules, 1963 provide for ensuring proper maintenance/utilisation of immovable property in possession of the municipality. Director, Local Bodies, Rajasthan, Jaipur also issued (August 2002) instructions to all municipalities to ensure adequate maintenance.........
The Rajasthan Municipalities Act (RMA), 1959 empowers every municipality to acquire and hold movable/immovable property and to lease, regularise or otherwise transfer the property including municipal land and also any Government land under the provisions of the Act ibid and rules made thereunder..........
This report contains three chapters. The opening chapter contains an overview of the Panchayat Raj Institution in the State and deficiencies in the accounting procedures. Chapter 2 consists of performance audit on National Rural Employment Guarantee ...
1.10 Assets Management The Sikkim Panchayat Act, 1993 (under Section 130) envisages upon the PRI to maintain records for movable and immovable properties through maintaining Assets Register. Despite pointed out in the AT1R for the year 2005-07, there is no centralized system for accountal of.........