Audit Reports

of sale deeds as colla boration agreement 4.4 64 Short levy of stamp duty on lease deeds 4.5 65 Short levy of stamp duty due to under -valuation of immovable property 4.6 66 Irregular exemption of stamp duty 4.7 67 Misclassification of ‘Conveyance on sale’ as release deeds 4.8 68 Table of...............

of Service 1 User Access and Authorization Management Service Available 8 Citizen Portal Service , Petition Management Services, Unclaimed/ Abandoned Property Register Service, Com plaint and FIR Management Service, Investigation Managemen t Service, Crime and Criminal Records and Query Manag...............

without authorisation and in disregard of Ministry ’s directions resulted in avoidable expenditure totalling ` 12.61 crore as well as idling of property valued at ` 45.16 crore for prolonged periods. (Paragraph No. 7.3) Ministry of Home Affairs Failure of Delhi Police and Ministry of Home...............

The Fixed Assets Register containing detailed record (purchase/construction, location, addition, disposal, depreciation, etc.) of moveable/immoveable property/assets was not prepared although there were fixed asset s worth ` 527.67 crore as per Annual acco unts 2014 -15. Further, as per rules 23 ,...............

28 Role of Government and Legislature 2.1.4 28 Stake of Government of NCT of Delhi 2.1.5 28 Investment in State PSUs 2.1.6 28 ii Special support and returns during the year 2.1.7 30 Reconciliation with Finance Accounts 2.1.8 31 Arrears in finalisation of accounts 2.1.9 31 Placement of Separate...............

8 depicts the trends in various components of non - tax revenue of the State during 201 2 - 1 7 . 5 Other taxes include taxes on immovable property other than agricultural land, taxes and duties on electricity and agricultural income. Chapter I Finances of the State Government 11 Table 1. 8 :...............

received/ outright purchased by WBSIDCL as on 31 March 2016 According to Sections 17 and 23 of The Registration Act 1908, title/ lease deeds of immovable property are required to be in writing and registered within four months of execution of the deeds. Besides, West Bengal Land and Land...............

In both PRHEs and RHEs, people continued to occupy the Government property unauthorisedly, with many tenants not paying the rent regularly. In PRHEs, several tenants had made unauthorised alteration to Government properties and even sold it. Compliance audit observations (i) IT Audit of...............

The key information viz. capital works-in-progress, depreciated value of assets, investments in property, plant and machinery etc. are either absent or cannot be recognized easily from the financial statements. iv The major source of assets creation in Indian Railways was Gross Budgetary...............

to the passengers and in extreme cases may even give rise to hazardous conditions that can lead to derailments and a consequential loss of life and property. Track maintenance involve preventive maintenance (p eriodic maintenance activities), condition monitoring (through inspections and use of...............