Audit Reports

with Income Tax Department, Municipal Corporation, Chhattisgarh Housing Board, Sub Registrar and Tehsildars to ascertain the details of the immovable properties of the defaulters. 1. 6 Response of the Government/d e partments to Audit 1. 6 .1 Position of outstanding Inspection Reports On...............

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 allows a Corporation to lease or sell movable and immovable property belonging to them, but with certain restrictions. No corresponding provision available in the PM Act. 7. Determination of rateable value of lands and buildings assessable to taxes...............

Corporation Act and 109 of Chhattisgarh Municipalities Act allow the Municipal Councils and Municipal Corporations to lease or sell movable and immovable property belonging to them but with certain restrictions and prior sanction of the Government. 8 Withdrawal from Reserved Fund According...............

(Paragraph 2.11) DEPARTMENT OF FISHERIES The Directorate of Fisheries had to forego levy of Goods and Service Tax (GST) of ` 26.80 lakh on renting of immovable property, due t o delay in registration under GST. (Paragraph 2.12) PUBLIC SECTOR UNDERTAKINGS AND GOVERNMENT COMMERCIAL AND TRADING...............

were not in place. There was no system of submission of periodic returns/ reports to check whether the system was running smoothly. Absence of such a mechanism exposes the system to the risk of inefficient utilisation, idling capacity, etc. For instance, it can be seen from Table 5.6 that...............

Audit Report 5.4 84 Comparative analysis of contributions of working SPSEs turnover to GSDP 5.5 84 Investment in SPSEs and Budgetary support 5.6 85 Returns from Government Companies and Corporations 5.7 86 Long Term Debt of SPSEs 5.8 86 Operating efficiency of SPSEs 5.9 87 Return on Capital...............

Out of ` 81.00 lakh, BSNL returned (January 2021) ` 76.42 lakh to RKGMC after deducting service tax of ` 4.58 lakh. Ground floor of the proposed medical college was identified (May 2020) for Trauma Centre after a delay of nearly four years; work to be executed by CPWD. However, no...............

and payment accounts; 2: Consolidated Abstract; 3: Monthly reconciliation statement; 4: Yearly Statement of Receivable and Pa yable; 5: Details of Immovable Property; 6: Details of Movable Property; 7: Inventory Regist er; 8: Details of Demand, collection and balance. 19 CHAPTER-3: PROFILE OF...............

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...............