Audit Reports

42,074 34,235 -7,839 -18.63 State Excise 4,543 5,581 1,038 22.85 Taxes on immovable property other than agricultural lands 78 123 45 57.69 Taxes on vehicles 2,900 3,394 494 17.03 Sta mps and Registration fees 4,292 3,822 -470 -10.95 Taxes on goods and Passengers 10 11 1 10 Land Revenue 16 7 -9...............

farmers, leather artisans 20 (a) additional surcharge of five per cent on Excise Duty on sale of liquor (b) additional cess of three per cent on all property taxes collected by all Gram Panchayats, Municipalities and Corporations; and (c) three per cent of revenue from quarrying of sand 204 270...............

In such cases, though the CT Department had the authority for attachment of the movable and immovable properties of the units as stipulated, this was not resorted to. The conditions of the agreements with loanee units were not invoked by Department for recovery of the long pend ing deferred tax................

Renting of immovable property was brought under ser vice tax net with effect from 1 June 2007 35. The term ‘renting of immovable property’ include s renting, leasing or other similar arrangements of immovable property fo r use in the course or furtherance of business or commerce 36................

The composition of non -tax revenue is detailed in Table 1.7: 6Other Taxes include Taxes on Immovable Property other than Agricultural L and, Taxes and Duties on Electricity and Agricultural Income Audit Report on State Finances for the year ended March 2017  Page | 8    Table 1.7:...............

of sta mp dut y o n leases 4.7 40 Non -realisat ion of st a mp duty and registration f ees on account of not registering a greements of sale of immovable property 4.8 41 Short levy of st a mp duty on documents involving distinct matters 4.9 42 iii Reference to Paragraph Page Short...............

3.2.4.5 Non -recovery of Service Tax from the licensees Rental income from immovable property was taxable under Section 66B of Finance Act, 1994 as per the Government of India Notificati on No.30/2012 dated 20 June 2012 of Service Tax . However, after a delay of 21 months , the Corporation...............

The D epartment was also entrusted with the task of safeguarding life and property during fire, floods, cyclones, earthquakes, etc. Standing Fire Advisory Council 62 (SFAC) advises the State Government on various issues relating to fire services including administ ration, legislation,...............

and Payment Accounts (2) Consolidated Abstract Register (3) Bank Reconciliation Statement (4) Statement of receivable and payable (5) Register of Immovable Property (6) Register of Movable Property (7) Inventory Register (8) Register of Demands, Collection and Balance. Chapter 2 - Performance...............

of Cha pter 6, P ara 2 of Accounts Manual for Maintenance of Finance and Accounts in Gram Panchayats each GP was to maintain a Register for the immovable assets vested with the GP. Further, section 117 of 20 Taxes on animals, sale of animals, goods for sale i n market/ haat or mela , sarais...............