Audit Reports

Register of Land Rule 268 Municipality’s immovable properties would remain out of accounts since no register detailing assets including land m possession was maintained. Physical verification of Rule Theft, loss and damage, if any, of Stock & Store Account 176(1) articles in store remained out.........

over Assets Rules 44 (1) and 45 of West Bengal Panchayat (ZP & PS) Accounts & Financial Rules, 2003 emphasise the need to maintain Register for Immovable Properties and Movable Properties respectively. It is stated that record of all lands, including roads, sites of building tanks, ferries,.........

Asset register Kerala Panchayat PRIs A record shall be maintained for the movable and Accounts Rules, 1965 immovable fixed assets. The Panchayat and the and Government order Municipality shall have a system of conducting issued in December ULBs physical verification of fixed assets at least once.........

of Government grants receivable towards stamp duty realized in corporation area, Commissioner was required to obtain details of transactions of immovable properties from the Registrars/Sub Registrars. No system has been evolved to obtain these reports so as to ensure timely levy of property.........

or (b) by serving a demand notice, or (c) by distraint and sale of a defaulter’s movable property, or (d) by attachment and sale of a defaulter’s immovable property, or (e) by attachment of rent due in respect of land or building, or (f) as a public demand under the Bengal Public Demands.........

by serving a demand notice, or by distraint and sale of a defaulter’s movable property, or by attachment and sale of a defaulter’s immovable property, or by attachment of rent due in respect of land or building, or as a public demand under the Bengal Public Demands.........

or by serving a demand notice, or by distraint and sale of a defaulter’s movable property, or by attachment and sale of a defaulter’s immovable property, or by attachment of rent due in respect of land or building, or as a public demand under the Bengal Public Demands.........

Asset register Kerala Panchayat PRIs A record shall be maintained for the movable and Accounts Rules, 1965 immovable fixed assets. The Panchayat and the and Government order Municipality shall have a system of conducting issued in December ULBs physical verification of fixed assets at least once.........

of year ) 7 Monthly receipt and payment account Proforma- r 6 8 Monthly reconciliation statement Proforma- 7 9 Cash Book Proforma- 8 10 Register of Immovable Property Proforma- 9 11 Register of Compilation of Demand and balance Proforma-1 0 12 Register of Movable property Proforma-1 1 13.........

with the sanction of the Corporation, lease, sell, let out on hire or otherwise transfer any property, movable or immovable belonging to the Corporation. Section 539(d) of the said Act also provides that the consideration for which any immovable property might be sold, leased or otherwise.........