Page 57 of 68, showing 10 records out of 671 total
or power to a Chapter IV: Stamp Duty and Registration Fees 81 promoter or developer for construction, development or sale or transfer of any immovable property is executed, the same duty as a conveyance on the sale or the estimated cost of the proposed construction/development of such.........
Act provides for recovery of arrears of public revenue together with interest and cost of process by attachment and sale of defaulter's movable and immovable property. Attachment can also be made either by appointing an agent for the management of defaulter's immovable property or arrest of the.........
or pow er to a 80 Chapter TV: Stamp Duty and Registration Fees promoter or developer for construction, development or sale or transfer of any immovable property is executed, the same duty as a conveyance on the sale or the estimated cost of the proposed construction/development of such.........
This Report contains 25 paragraphs including one Performance Audit relating to non/short levy/loss of tax/duty having financial implication of ` 484.72 crore, of which audit observations of Rs 311.07 crore have been accepted by the...
of lease deeds We collected information Under the provisions of Section 17(1) (d) of the (September to December Registration Act, 1908, leases of immovable 2011) from the Jharkhand property for any term exceeding one year are to State Pollution Control be compulsorily presented for.........
This Report is in two parts. The part A of the Report comprises of six paragraphs relating to short levy of tax, interest, penalty, irregular grant of remission of tax etc., involving revenue implication of Rs. 9.28 crore and part B contains one...
of Section 194LA of the Income Tax Act, 1961, any person responsible for paying to a resident any sum, being in the nature of compensation of any immovable property (other than agricultural land) situated in any area not beyond eight kilometres from the local municipal limits, shall at the.........
This Report contains five Performance audits i.e. Jammu and Kashmir Economic Reconstruction Agency, National Rural Water Prinking Programme, Pradhan Mantri Gram Sadak Yojana, Development of Tourism and Working of University of Kashmir and 14...
house in Group Housing Societies for those who have sold their properties during the period after 1989 and before the enactment of ‘The J&K Migrant Immovable Property (Preservation, Protection and Restraint of Distress Sale) Act, 1997’ (30 May 1997). The migrants were expected to form a Group.........
This Report contains 26 paragraphs including two reviews relating to non/short levy/loss of tax involving Rs. 237.97 crore. Some of the major findings are mentioned in the following...
Receipts) for the year ended 31 March 2010 Under section 17(1) (d) of the Registration Act, 6.3.11.2 We obtained information from five73 74 leases of immovable property for any term district mining offices which exceeding one year was to be compulsorily registered if the value of the property.........
This Report has been prepared for submission to the Governor of the State of Jammu and Kashmir under Article 151 of the Constitution of India. Chapter-1 of this Report relating to Introduction on Social, General, Revenue and Economic Sectors...
Taxes on Vehicles 72.60 65.47 83.09 115.33 104.52 09 6. Tax on Goods and 264.59 271.39 299.43 337.16 457.93 (+) 36 Passengers 7. Taxes on immovable property on other than Agricultural Income 8. Land Revenue 9.58 63.53 15.41 42.03 33.00 ()22 9. Others Taxes and 3.33 0.01 0.02 0.22 0.47.........
The AA had granted ITC though the dealer had not executed the work himself but had acquired immovable property. This resulted in excess grant of ITC of ` 5.00 crore including interest of ` 1.31 crore and penalty of ` 2.21 crore. 31 ACCT: 5 Ahmedabad DCCT: 15 Surat Section 2(5) of GVAT.........
The AA had granted ITC though the dealer had not executed the work himself but had acquired immovable property. This resulted in excess grant of ITC of? 5.00 crore including interest of? 1.31 crore and penalty of 2.21 crore. 31 ACCT: 5Ahmedabad DCCT: 15 Surat 39 Audit Report (Revenue.........
is higher and the amount of consideration, if any, paid for such amalgamation, or (ii) an amount of one per cent of the true market value of the immovable property situated in the State of Gujarat of the transferor company, whichever is higher. Nature of Observation: Recitals of documents.........
113 Annual Statement of Rates issued by the Government showing the rates for the purpose of determination of value of immovable properties and levy of stamp duty. 98 Chapter - III: hnd Revenue We pointed out this in audit in January 2013; we are awaiting their reply (December 2013). 3.........
or power to a promoter or developer, by whatever name called for construction or development of or sale or transfer (in any manner whatsoever) of any immovable property, stamp duty at the rate of 1 per cent is chargeable. During test check of documents of Additional Superintendent of Stamps (SS),.........
^?CHAPTER-III^B EXECUTIVE SUMMARY Trend of revenue The actual receipts during 2007-08 to 2010-11 shows an increasing trend while for the year 2011-12, it declined considerably (17.42 per cent) from the previous year. The reason attributable to the...
20, resulting in short -levy of ` 62.72 lakh involving 134 cases. (Paragraph 5.5.11) Overview xi We found in 22 instruments of Sales of immovable properties that these were treated as cases of sale agreements and consequently attracted lesser rates than those prescribed under conveyance.........
Chapter V-Stamp Duty and Registration Fees CHAPTER V STAMP DUTY AND REGISTRATION FEES Tax administration of Stamp Duty and Registration Fees Stamp Duty and Registration Fee are levied in the State on all the sales/gifts or transfer of land/property ...
Taxes on Vehicles 63.96 72.60 65.47 83.09 115.33 (+)39 6. Tax on Goods and 243.16 264.59 271.39 299.43 337.16 (+) 13 Passengers 7. Taxes on 0.06 immovable property on other than Agricultural Income 8. Land Revenue 2.57 9.58 63.53 15.41 42.03 (-t-)173 9. Others Taxes and 0.07 3.33 0.01 0.02 0.22.........
The certificate proceedings, inter-alia, include attachment and sale of the defaulter’s moveable and immovable property etc. The Requiring Officer and the Certificate Officer are jointly responsible for prompt disposal of certificate cases. Further, interest on public demand to which.........
The certificate proceedings, inter-alia, include attachment and sale of the defaulter's moveable and immovable property etc. The Requiring Officer and the Certificate Officer are jointly responsible for prompt disposal of certificate cases. Further, interest on public demand to which certificate.........