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Audit Reports

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Page 49 of 68, showing 10 records out of 671 total

25 February 2014
Financial Performance
Karnataka
Report of 2014 - Financial and Performance Audit on State Finances of Government of Karnataka

In Karnataka, fiscal reforms and consolidation were brought to the forefront with the State Government formulating the first Medium Term Fiscal Plan (MTFP) for the period 2000-05, based on broad parameters of fiscal correction laid down by the...

Chapter 1 of Report of 2014 - Financial and Performance Audit on State Finances of Government of Karnataka
(PDF 7.24 MB)

It was also proposed to increase and levy tax on a few commodities whose 3Other taxes include taxes on immovable property other than agricultural land, taxes and duties on electricity and agricultural income. 14 Report on State Finances for the year ended 31 March 2013 Finances of the State.........

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11 March 2013
Compliance Performance
Odisha
Report of 2012 - Compliance and Performance Audit on Civil of Government of Odisha

This Report on the audit of expenditure incurred by the Government of Odisha has been prepared for submission to the Governor under Article 151 of the Constitution. The Report covers significant matters arising out of the compliance and performance...

Chapter 2 - Performance Audit
(PDF 0.55 MB)

Chapter 2 Performance A adits Chapter 2 Performance Audits This chapter contains the findings of Performance Audits on Resources and Revenue sharing arrangement in PPP model Port projects in the State (2.1), and Implementation of Integrated Action...

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Financial
Pondicherry
Report of 2010 - Financial Audit on Commercial of Government of Pondicherry

Audit of Government companies is governed by Section 619 of the Companies Act, 1956. The accounts of Government companies are audited by Statutory Auditors appointed by CAG. These accounts are also subject to supplementary audit conducted by CAG....

Chapter 1 - Overview of State Public Sector Undertaking (PSUs)
(PDF 0.41 MB)

Chapter I 1. Overview of State Public Sector Undertakings Introduction 1.1 The State Public Sector Undertakings (PSUs) consist of State Government companies and Statutory corporations established to carry out activities of commercial nature while...

Download Full Report (PDF 3.88 MB)
29 March 2012
Performance
Odisha
Report of 2011 - Performance Audit on Revenue of Government of Odisha

Further, a n agreement to sell any immovable property is to be registered as a conveyance by full payment of SD an d RF in case of transfer of the possession of such property before or at the time or after the execution o f such agreement. If any SD is payable at the time o f execution of a.........

Chapter 4 - Land Revenue, Stamp Duty and Registration Fees
(PDF 1.95 MB)

Further, an (February 2009 and agreement to sell any immovable property is to be September 2010), registered as a conveyance by full payment of SD and we noticed that as RF in case of transfer of the possession of such per the orders of the property before or at the time or after the execution.........

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15 March 2010
Compliance Performance
Punjab
Audit Report (Revenue), Punjab For the Year 2008-09

2.60 crore. Under the provisions of Registration Act, all instruments relating to sale or lease of immovable property for any term of one year or more are required to be registered. Freehold commercial/residential plots and built up houses/flats were allotted by Punjab Urban Development.........

Sector:
Taxes and Duties
Chapter 6 - Other Tax Receipts
(PDF 0.09 MB)

Tax Receipts detention of the defaulter, sale of movable property and crops, attachment of the estate or holding and by proceeding against other immovable property of the defaulter. According to the provisions of Revenue Recovery Act, 1890 (RR Act), when an arrear of land revenue or a sum,.........

Chapter 5 - Stamp Duty and Registration Fees
(PDF 0.04 MB)

2.60 crore. Under the provisions of Registration Act, all instruments relating to sale or lease of immovable property for any term of one year or more are required to be registered. Freehold commercial/residential plots and built up houses/flats were allotted by Punjab Urban Development.........

Download Full Report (PDF 0.39 MB)
Performance
Pondicherry
Report of 2010 - Performance Audit on Civil of Government of Pondicherry

1.1.12.2 Non-maintenance of Asset registers Test check of records revealed that asset registers in respect of immovable properties were not maintained by PIPMATE as well as polytechnic colleges. PIPMATE replied that the registers would be maintained in future. During the exit conference, the.........

Chapter 5 - GOVERNMENT COMMERCIAL AND TRADING ACTIVITIES
(PDF 0.09 MB)

Maintenance or repair services of immovable July 2003 property 2. Garden maintenance 16 June 2005 3. Civil works 16 September 2005 4. Tubewell erection services 1 May 2006 5. Renting of immovable property for furtherance of June 2007 business Audit noticed (May/June 2010) that the following two.........

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13 February 2015
Compliance Performance
Karnataka
Report No. 7 of 2014 - Compliance and Performance Audit on Revenue Sector of Government of Karnataka

manufacture, processing, fabrication, erection, installation, fitting out, improvement, modification, repair or commissioning of any movable or immovable property”. The manner of assessment, levy and collection of tax on consideration received by a dealer for execution of works contract.........

Sector:
Taxes and Duties
Chapter 3 - Stamp Duty And Registration Fees
(PDF 0.09 MB)

conveyance instrument. The rate of stamp duty for the year 2011-12 was six per cent. Instruments of conveyance of immovable properties attract additional stamp duty at ten per cent on stamp duty charged. In addition, surcharge at two per cent of the duty imposed is also chargeable. Further,.........

Chapter 2 - Taxes/VAT on Sales, Trade, etc.
(PDF 0.18 MB)

manufacture, processing, fabrication, erection, installation, fitting out, improvement, modification, repair or commissioning of any movable or immovable property”. The manner of assessment, levy and collection of tax on consideration received by a dealer for execution of works contract.........

Chapter 4 - Land Revenue
(PDF 0.53 MB)

whether in present or in future, any right, title or interest, whether vested or contingent, of the value of one hundred rupees and upwards, to or in immovable property” are documents of which registration is compulsory. Under the KS Act, stamp duty at the prescribed16 rate is leviable on the.........

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28 March 2011
Financial
Odisha
Report of 2010 - Financial Audit on Revenue of Government of Odisha

This Report contains 42 paragraphs including a review highlighting non-levy or short levy of tax, interest, penalty, revenue foregone, etc., involving RS 304.94 crore1. The Government's total revenue receipts for the year 2009-10 amounted2 to RS...

Chapter 4 - LAND REVENUE, STAMP DUTY AND REGISTRATION FEE
(PDF 2.43 MB)

Trust (OTP & IT) Act, 1956 as amended in May 2005 prescribe: (i) levy of additional stamp duty (ASD) at enhanced rates on the deeds of transfer of immovable property situated in an urban area after 25 May 2005; (ii) levy of SD and RF at the prescribed rates on sale of movable and immovable.........

Chapter 8 - OTHER DEPARTMENTAL RECEIPTS
(PDF 1.05 MB)

of SD and and Government notification dated 30 RF of 1.86 lakh as the ADFs January 2001, lease deed of an failed to register the lease deeds of immovable property is required to be 27 fish farms within the period of registered against payment of stamp validity of the lease while SD and duty.........

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28 March 2011
Compliance Financial Performance
Odisha
Report of 2010 - Report of the Comptroller and Auditor General of India, Commercial, Government of Orissa

Audit of Government companies is governed by Section 619 of the Companies Act, 1956. The accounts of Government companies are audited by Statutory Auditors appointed by CAG. These accounts are also subject to supplementary audit conducted by CAG....

Sector:
Finance |
Transport & Infrastructure |
Power & Energy |
Industry and Commerce |
Agriculture and Rural Development
Chapter 1 - Overview of State Public Sector Undertaking (PSUs)
(PDF 0.41 MB)

Chapter I 1. Overview of State Public Sector Undertakings Introduction 1.1 The State Public Sector Undertakings (PSUs) consist of State Government companies and Statutory corporations established to carry out activities of commercial nature while...

Download Full Report (PDF 3.88 MB)
28 March 2011
Compliance Performance
Odisha
Report of 2010 - Compliance and Performance Audit on Civil of Government of Odisha

LA of Income Tax Act 1961 (effective from 1 October 2004), the person responsible for paying compensation/ enhanced compensation for acquisition of immovable property (other than agricultural land) has to deduct Income Tax at source at 10 per cent 87 of gross compensation amount while making.........

Chapter 2 - Performance Audits
(PDF 0.66 MB)

Chapter 2 Performance Audits This chapter contains the findings of performance audits on Backward Region Grant Fund (2.1), Land Acquisition and Management (2.2), Pradhan Mantri Gram Sadak Yojana (2.3) and IT Audit of Student Academic Management...

Download Full Report (PDF 1.84 MB)