Audit Reports

Register of immovable property / asset register is required to be maintained in Form 13 by the GP. Scrutiny of records of 34 test checked GPs revealed that the said register was not being maintained in 11 GPs. Due to non-maintenance of asset register, existence of assets created under various.........

As per Section 2(16) of the Indian Stamp Act, 1899, ‘lease’ means a lease of immovable property and includes also (a) a patta; (b) a kabuliyat or other undertaking in writing, not being a counterpart of a lease, to cultivate, occupy or pay or deliver rent for immovable property; (c) any.........

As per Section 2(16) of the Indian Stamp Act, 1899, ‘lease’ means a lease of immovable property and includes also (a) a patta; (b) a kabuliyat or other undertaking in writing, not being a counterpart of a lease, to cultivate, occupy or pay or deliver rent for immovable property; (c) any.........

from 1 July 2017 to 31 March 2018 1 Other taxes include taxes on immovable property o ther than agricultural land, taxes and duties on electricity. 89.92 86.3690.67 92.37 84.95 2.14 1.471.11 1.98 1.49 7.94 12.17 8.23 5.65 13.56 0 20 40 60 80 100 2014-15 2015-16 2016-17 2017-18 2018-19 (per.........

six per cent, as applicable to conveyance, on a power of attorney given for consideration of ` `` ` 125.39 crore and authorising the attorney to sell immovable property resulting in short levy of stamp duty of ` `` ` 7.52 crore. The Supreme Court of India observed 1 (May 2009) that power of.........

6. Lease/Sale of property Section 172 of PMC Act al lows a Corporation to lease or sell movable and immovable property belonging to them, but with certain restrictions. No correspondi ng provision available in the PM Act. 7. Determination of rateable value of lands and buildings assessable to.........

(c) Non-levy of stamp duty and registration fee on concession agreement Section 17(1)(d) of the Registration Act, 1908 prov ides that leases of immovable property from year to year, or for any te rm exceeding one year, or reserving yearly rent are to be registered with the registering.........

2 ‘Others’ includes H o tel receipts (` 0. 02 crore), Taxes on income and expenditure ` 321.18 crore), Taxes on immovable property other than Agricultural land ( ` 701.15 crore) and Other Taxes and Duties on Commodities and Services ( ` 502.27 crore). Chapter 1: Overview Page 5 Share of.........

IV of Receivable and Payable Major head wise receivable and payable are recorded annually, Format V of Immovab le Property Information rega rding immovable properties such as Roads, Land and others is record ed annually, Format VI of Movable Property, Format VII of Inventory Register.........

GOVERNMENT OF MAHARASHTRA Annual Technical Inspection Report This Report comprises three chapters under two sections. Section A includes a chapter containing observations on the functioning of Panchayati Raj Institutions (PRIs). Section B comprises...