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Page 53 of 68, showing 10 records out of 671 total

Compliance Performance
Karnataka
Report No. 3 of 2013 - Performance Audit on Revenue Receipts of Government of Karnataka

the defaulters like respondent dealer’s current address (both business and residential) phone number, bank account number, details of movable and immovable property, PAN and other relevant information. Though the above facts were brought to the notice of CCT by the JMFC, Bangalore in December.........

Sector:
Taxes and Duties
Chapter 3 - Stamp Duty and registrations Fees
(PDF 0.27 MB)

3B for levy of additional stamp duty at the rate of 10 per cent on any instrument of conveyance, exchange, settlement, gift or lease in perpetuity of immovable property chargeable with duty under Section 3 read with articles of the schedide, on such duty chargeable on such instrument of.........

Chapter 2 - Taxes on Sales, Trade etc.
(PDF 0.19 MB)

bank account number, details of movable and immovable property, PAN and other relevant information. Though the above facts were brought to the notice of CCT by the JMFC, Bangalore in December 2011 and March 2012, no action was taken by the Department to furnish the required information to JMFC..........

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22 July 2014
Compliance Performance
Madhya Pradesh
Report No. 1 of 2014 - Report of the C&AG of India on Revenue Sector for the year ended 31 March 2013 - Government of Madhya Pradesh

This Report contains 35 paragraphs including one review relating to non/short levy of tax, interest, penalty, etc. involving Rs.343.19 crore. Some of the major findings are mentioned below: The total receipts of the State Government for the year...

Sector:
Taxes and Duties
Chapter 6 - Stamps and Registration Fees
(PDF 6.13 MB)

and Registration fees increased by 20.09 per cent over the previous year due to registration of more documents and increase in the market value of immovable properties as reported by the Department. Status of During the period 2007-08 to 2011-12, through our compliance to Inspection Reports we.........

Chapter 1 - General
(PDF 2.79 MB)

28 19.21 29.42 52.29 188.10 (+) 259.72 commodities and services 10. Hotel receipts 9.67 12.20 15.85 18.33 - - 11. Taxes on immovable " 0.12 0.01 1,079.33 412.90 061.74 property other than agricultural land Total 13,613. SO 17,272.77 2M19J3 26,973.44 30,581.70 (Source: Finance Accounts of the.........

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11 January 2014
Financial
Madhya Pradesh
Report No. 1 of 2012 - Audit Report (State Finances) for the year ended 31 March 2012 of Government of Madhya Pradesh

839 545 2,382 1,740 3,172 * Total 12,018 13,614 17,273 21,419 26,973 * Other taxes include Taxes and Duties on Electricity ( `1,773 crore), Taxes on Immovable Property Other than Agricultural Land ( `1,080 crore), Other Taxes on Income and Expenditure ( `249 crore), Other Taxes and Duties on.........

Sector:
Finance
Chapter 1 - Finances of the State Government
(PDF 0.45 MB)

839 545 2,382 1,740 3,172 * Total 12,018 13,614 17,273 21,419 26,973 * Other taxes include Taxes and Duties on Electricity (T 1,773 crore), Taxes on Immovable Property Other than Agricultural Land 1,080 crore), Other Taxes on Income and Expenditure (T249 crore), Other Taxes and Duties on.........

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Compliance Performance
Karnataka
Report No. 2 of 2013 - Compliance and Performance Audit on General and Social Sector of Government of Karnataka

Leasing of properties by the Department of Hindu Religious Institutions and Charitable Endowments The Department had not conducted a survey of all immovable properties belonging to the notified institutions and this handicapped the Department in effectively managing the properties of the Hindu.........

Chapter 2 of Report No. 2 of 2013 - Compliance and Performance Audit on General and Social Sector of Government of Karnataka
(PDF 5.39 MB)

all notified institutions in the official Gazette; On publication of such list, every notified institution shall maintain a register of movable and immovable properties of the institution and submit it to the prescribed authority for approval; and After approval of such register, the Committee.........

Chapter 1 of Report No. 2 of 2013 - Compliance and Performance Audit on General and Social Sector of Government of Karnataka
(PDF 0.12 MB)

Leasing of properties by the Department of Hindu Religious Institutions and Charitable Endowments The Department had not conducted a survey of all immovable properties belonging to the notified institutions and this handicapped the Department in effectively managing the properties of the Hindu.........

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Financial Performance
Maharashtra
Report of 2011 - Financial and Performance Audit on Revenue of Government of Maharashtra

to giving authority or power to a promoter or a developer by whatever name called for construction on, development o f or, sale or transfer of any immovable property, the stamp duty is chargeable at the rate of one per centon the market value of property. BS Act further provides that where the.........

Chapter 3 of Report of 2011 - Financial and Performance Audit on Revenue of Government of Maharashtra
(PDF 0.09 MB)

to a promoter or a developer by undervaluation whatever name called for construction on, development of of the property or, sale or transfer of any immovable property, the stamp resulted in duty is chargeable at the rate of one per cent on the market short levy of value of property. BS Act.........

Index of Report of 2011 - Financial and Performance Audit on Revenue of Government of Maharashtra
(PDF 0.04 MB)

3.1.5 51 Audit observations 3.2 52 Non-compliance of provisions of Acts/Rules 3.3 52 Short levy of stamp duty due to under valuation of 3.3.1 52 property (11) Table of Contents PARAGRAPH HEADINGS PARA PAGE Short levy of stamp duty due to non-consideration of 3.3.2 54 value of movable property.........

Overview of Report of 2011 - Financial and Performance Audit on Revenue of Government of Maharashtra
(PDF 0.07 MB)

(Paragraph 2.4.4.1 to 2.4.4.3) (viii) Overview III. Stamp duty and Registration fees Undervaluation of property in seven instruments registered in Mumbai/Thane registering offices resulted in short levy of stamp duty of 2.82 crore. (Paragraph 3.3.1) Failure to adopt the value of movable.........

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11 January 2014
Compliance Performance
Madhya Pradesh
Report No. 1 of 2013 - Report of the Comptroller and Auditor General of India on Revenue Secotr for the year ended 31 March 2012 - Government of Madhya Pradesh

This Report contains 50 paragraphs including two Performance Audits relating to non/short levy of tax, interest, penalty, etc. involving Rs. 247.82 crore. The Departments /Govemment have accepted audit observations involving Rs. 115.54 crore out of...

Sector:
Taxes and Duties
Chapter 2 - Commercial Tax
(PDF 8.07 MB)

Amount involved in attachment of movable property 0.62 8. Amount involved in attachment of immovable property 90.60 9. Amount awaited for write off 11.51 10. Amount involved in sick units or BIFR 105.80 Total 529.80 It may be seen from the above table that the arrears wherein RRCs have been.........

Chapter 6 - Stamps and Registration Fees
(PDF 4.27 MB)

fees increased by 770.14 crore (30.63 per cent) over the previous year, which was attributed by tire Department to increase in market value of the immovable properties as well as in the number of registered documents. 6.3 Impact of audit 6.3.1 Position of Inspection Reports (IRsl During the.........

Chapter 5 - Land Revenue
(PDF 2.67 MB)

land revenue payable to the during test check of Government shall be recovered by the tahsildar by the Register of attachment and sale of movable and immovable Attached Properties properties of the defaulters. Further, the tahsildar and relevant case is required to conduct quarterly review of the.........

Chapter 1 - General
(PDF 2.69 MB)

Hotel receipts 7.79 9. 67 12.20 15.85 18.33 (+) 15.65 11. Taxes on 0.12 0.01 1,079.33 (+) 1,07,93,200 immovable property other than agricultural land Total 12,017.64 13,613.50 17,272.77 21,419.33 26,973.44 (Source: Finance Accounts of the Government of Madhya Pradesh) The following reasons for.........

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12 December 2012
Performance
Karnataka
Report No. 3 of 2012 - Performance Audit on De-notification of land by Government and Allotment of sites by Bangalore Development Authority of Government of Karnataka

Section (Sec) 14 of the BDA Act, 1976 empowers the BDA to acquire, hold, manage and dispose of movable and immovable property, to carry out building, engineering and other operations and to do all things necessary for the purpose of such development. Sec 15 of the BDA Act empowers BDA to.........

Chapter 4 - Appendices
(PDF 4.87 MB)

Section (Sec) 14 of the BDA Act, 1976 empowers the BDA to acquire, hold, manage and dispose of movable and immovable property, to carry out building, engineering and other operations and to do all things necessary for the purpose of such development. Sec 15 of the BDA Act empowers BDA to.........

Executive Summary
(PDF 0.78 MB)

Section (Sec) 14 of the BDA Act, 1976 empowers the BDA to acquire, hold, manage and dispose of movable and immovable property, to carry out building, engineering and other operations and to do all things necessary for the purpose of such development. Sec 15 of the BDA Act empowers BDA to.........

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12 December 2012
Compliance Performance
Madhya Pradesh
Report of 2011 - Report of the Comptroller and Auditor General of India (Revenue Receipts) for the year ended 31 March 2011- Government of Madhya Pradesh

28 19.21 29.42 (+) 53.15 10. Hotel receipts 4.92 7.79 9. 67 12.20 15.85 (+) 29.92 11. Taxes on immovable property other thanagriculturalland - - - 0.12 0.01 (-) 91.67 Total 10,473.13 12,017.64 13,613. 50 17,272.77 21,419.33 The following reasons for variation were reported by the concerned.........

Sector:
Taxes and Duties
Chapter 6 - Stamps Duty and Registration Fee
(PDF 0.3 MB)

6.11.2 We observed in SR office. Kukshi (Dhar) and Registration of documents of information furnished by the conveyance/lease of immovable property from year to year or for any Chief Municipal Officer. Nagar term exceeding one year or reserving Panchayat, Kukshi (Dhar) in a yearly rent is.........

Chapter 1 - General
(PDF 0.1 MB)

Hotel receipts 4.92 7.79 9.67 12.20 15.85 (+) 29.92 11. Taxes on 0.12 0.01 (-) 91.67 immovable property other than agricultural land Total 10,473.13 12,017.64 13,613. 50 17,272.77 21,419.33 The following reasons for variation were reported by the concerned Departments: State excise- The.........

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12 December 2012
Compliance Performance
Madhya Pradesh
Report No. 2 of 2011- Report of the Comptroller and Auditor General of India (Civil) for the year ended 31 March 2011, Government of Madhya Pradesh

Section 155 of MPLRC provides for recovery of dues not paid on or before due date as arrears of land revenue by attachment and sale of movable or immovable property of the defaulters. As per provision contained in paragraph 39 of RBC IV-I, a demand and collection register was to be maintained.........

Sector:
Agriculture and Rural Development |
Social Welfare |
Education, Health & Family Welfare |
Social Infrastructure |
General Sector Ministries and Constitutional Bodies
Chapter 2 - Performance Audit
(PDF 0.59 MB)

Section 155 of MPLRC provides for recovery of dues not paid on or before due date as arrears of land revenue by attachment and sale of movable or immovable property of the defaulters. As per provision contained in paragraph 39 of RBC IV-I, a demand and collection register was to be maintained.........

Download Full Report (PDF 2.44 MB)
Financial Performance
Maharashtra
Report of 2010 - Financial and Performance Audit on Revenue of Government of Maharashtra

This Report contains 31 paragraphs (selected from the audit detections made during the local audit referred to above and during earlier years which could not be included in earlier reports) and one performance review on "Assessment, levy and...

Chapter 3 - Stamp Duty and Registration Fee
(PDF 2.3 MB)

Stamp (BS) Act, 1958, 2007, we noticed that an instrument of an agreement to sell wherein the conveyance was executed in March 2006 possession of any immovable and stamp duty of 45.47 lakh was property is transferred to the levied on the market value of 9.09 purchaser shall be deemed to be.........

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