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Page 58 of 68, showing 10 records out of 671 total

Compliance Financial Performance
Jammu and Kashmir State (Upto 30-Oct-2019)
Report of 2010 - Compliance, Financial and Performance Audit on State Finances of Government of Jammu Kashmir

The  period  of  Twelfth  Finance Commission (TFC), is over and the State of  Jammu  and Kashmir did  well  in introducing  Fiscal  responsibility  and Budget  Management (FRBM) Act in...

Chapter 1 - Finances of the State Government
(PDF 1.7 MB)

20 electricity Taxes on vehicles 49.17 63.96 72.60 65.47 83.09 (+)27 Taxes on goods and 236.27 243.16 264.59 271.39 299.43 (+) to passengers Taxes on immovable 0.09 0.06 property other than agricultural land Land revenue 3.47 2.57 9.58 63.53 15.41 (-)76 Other taxes and duties on 0.22 0.07 3.33.........

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Financial Performance
Jammu and Kashmir State (Upto 30-Oct-2019)
Report of 2010 - Financial and Performance Audit on Civil and Commercial of Government of Jammu Kashmir

This Report contains Civil, Revenue and Commercial chapters comprising 22 paragraphs and six performance reviews (including one CCO-based review of Animal and Sheep Husbandry Department). Copy of draft paragraphs and reviews was sent to the...

Chapter 1 - Performance Reviews
(PDF 1.67 MB)

diverted f 1.82 crore out of NSDPfunds by utilising them on development of non-slum areas (Paragraph: 1.3.8.5) Non-levy of tax on sale/transfer of immovable property, trade tax on notified trades/profession and non-renewal of licence fee had resulted in a loss of T 1.44 crore to the.........

Chapter 4 - Revenue Receipts
(PDF 0.49 MB)

Tax on goods and 236.27 243.16 264.59 271.39 299.43 (+)10 passengers 7. Taxes on 0.09 0.06 immovable property on other than agricultural income 8. Land revenue 3.47 2.57 9.58 63.53 15.41 (-)76 9. Others taxes and 0.22 0.07 3.33 0.01 0.02 (+) 100 duties commodities and services Total 1626.84.........

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Performance
Gujarat
Report 2 of 2012 - Performance Audit on Revenue Receipts of Government of Gujarat

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 5 - Stamp Duty and Registration Fees, Entertainments Tax, Luxury Tax and Electricity Duty
(PDF 0.12 MB)

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 3 - Land Revenue
(PDF 0.79 MB)

^?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...

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Financial Performance
Jammu and Kashmir State (Upto 30-Oct-2019)
Report of 2009 - Financial and Performance Audit on State Finance of Government of Jammu Kashmir

Responding to the recommendations of the Twelfth Finance Commission (TFC),the Jammu and Kashmir Government enacted Fiscal responsibility and Budget Management (FRBM) Act in August 2006. The Act sets out a reform agenda for achieving medium and long...

Chapter 1 - FINANCES OF THE STATE GOVERNMENT
(PDF 11.42 MB)

Taxes on vehicles 41.68 49.17 63.96 72.60 65.47 (-) io 6. Taxes on goods and 132.62 236.27 243.16 264.59 271.39 (+)3 passengers 7. Taxes on immovable 0.30 0.09 0.06 property other than agricultural land 8. Land revenue 11224 3.47 2.57 9.58 63.53 (+) 563 9. Other taxes and duties 0.11 0.22.........

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10 March 2015
Compliance Performance
Haryana
Report No. 3 of 2015 - Compliance on Revenue Sector of Government of Haryana

This Report contains 24 paragraphs including one IT Audit on 'Haryana Registration Information System' and other observations relating to non/short levy of taxes, interest, penalty, non/short levy of excise duty, passenger and goods tax, royalty...

Sector:
Taxes and Duties |
Transport & Infrastructure
Chapter 4 - Stamp Duty
(PDF 4.43 MB)

Short recovery of stamp duty and registration fee due to non-charging of residential rates on purchase 405 5.45 of land undervaluation of immovable property 138 5.08 misclassification of instruments 179 31.39 4. Short realisation of stamp duty due to sale of property 92 1.26 at lower.........

Index
(PDF 0.34 MB)

levy of stamp duty due to misclassification of 4.4 56 sale deeds into collaboration agreement Evasion of stamp duty due to undervaluation of 4.5 57 immovable property Short levy of stamp duty due to application of 4.6 57 incorrect rates of immovable property Undue benefit through reduction in.........

Chapter 1 - General
(PDF 1.97 MB)

Stamps and registration fees: The decrease in actual receipts to budget estimates (16.82 per cent) was due to less registration of documents of immovable/movable property. 2 Chapter I: General Taxes on vehicles: The increase in actual receipts to budget estimates (28.81 per cent) was due.........

Chapter 6 - Non-Tax Receipts
(PDF 1.27 MB)

6.3.3 Non/short collection of service tax on rented shops Service tax was imposed from 01 June 2007 on services of providing renting of immovable property as defined under Finance Act, 1994. Haryana Roadways was having shops at various bus stands which were given on rent. Test-check of the.........

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25 March 2015
Compliance Performance
Haryana
Report No. 2 of 2015 - Compliance and Performance Audit on Social, General and Economic Sectors (Non Public Sector Undertakings) of Government of Haryana

This Report contains three Performance Audits i.e. (i) Working of Secondary Education Department; (ii) National Rural Health Mission; and (iii) Development of Urban Estates and 23 paragraphs relating to excess, irregular, unfruitful expenditure,...

Sector:
Finance |
Transport & Infrastructure |
Industry and Commerce |
Science and Technology |
Environment and Sustainable Development |
Art, Culture and Sports |
Agriculture and Rural Development |
Social Welfare |
Education, Health & Family Welfare |
Social Infrastructure |
General Sector Ministries and Constitutional Bodies |
Local Bodies
Chapter 2 - Performance Audit
(PDF 11.85 MB)

and secure development of urban areas in a systematic and planned way with the power to acquire, sell and dispose of property, both movable and immovable. Performance audit of the Development of Urban Estates brought out the following significant deficiencies: Planning of National Capital.........

Chapter 3 - Compliance Audit
(PDF 9.62 MB)

as interest on this amount remained to be recovered from HATED._ Rule 3 (2)(ii) of the Haryana State Agricultural Marketing Board (HSAMB) (Sale of immovable property) Rules, 2000 provides that a site may be allotted to public sector undertakings, Government societies and co-operative marketing.........

Download Full Report (PDF 25.94 MB)
10 March 2015
Compliance Financial Performance
Haryana
Report of 2015 - Compliance, Financial and Performance Audit on State Finances of Government of Haryana

percentage increase over previous year is shown in parenthesis) (Source: Finance Accounts for the respective years) 2 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.........

Sector:
Finance
Chapter 1 - Finances of the State Government
(PDF 0.75 MB)

(The percentage increase over previous year is shown in parenthesis) (Source: Finance Accounts for the respective years) Other taxes include taxes on immovable property other than agricultural land, taxes and duties on electricity and agricultural income. 10 Chapter I Finances of the State.........

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04 March 2014
Compliance Financial
Haryana
Report of 2014 - Compliance, Financial and Performance Audit on State Finances of Government of Haryana

This Report on the finances of the Government of Haryana is brought out to assess the financial performance of the State during 2012-13 vis-a-vis the Budget Estimates, the targets set under the Fiscal Responsibilities and Budget Management (FRBM)...

Sector:
Finance
Chapter 1 - Finances of the State Government
(PDF 10.99 MB)

(The percentage increase over previous year is shown in parenthesis) (Source: Finance Accounts for the respective years) Other taxes include taxes on immovable property other than agricultural land, taxes and duties an electricity and agricultural income. 11 Audit Report on State Finances for the.........

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14 July 2014
Compliance Performance
Haryana
Report No. 2 of 2014 - Performance Audit on Social, General and Economic Sectors (Non-Public Sector Undertakings) of Government of Haryana

Non-recovery of Service Tax on rental receipts As per S ect ion 65( 105) ( zz zz) of the Finance Act 1994, the term taxab le s erv ice for renting of immovable property service means any service provided or to be provided to any person, by any other person in relation to renting of immovable.........

Sector:
Finance |
Transport & Infrastructure |
Industry and Commerce |
Science and Technology |
Environment and Sustainable Development |
Art, Culture and Sports |
Agriculture and Rural Development |
Social Welfare |
Education, Health & Family Welfare |
Social Infrastructure |
General Sector Ministries and Constitutional Bodies |
Local Bodies
Chapter 2 - Performance Audit
(PDF 0.89 MB)

2.2.8.2 Non-recovery of Service Tax on rental receipts As pa Section 65(105) (zzzz) of the Finance Act 1994, the term taxable savice for renting of immovable property service means any savice provided or to be provided to any person, by any other person in relation to renting of immovable.........

Download Full Report (PDF 3.9 MB)
04 March 2014
Compliance Performance
Haryana
Report No. 1 of 2014 - Performance Audit on Revenue Sectors of Government of Haryana

This Report contains 18 paragraphs including two Performance Audits on Delay in disposal of remand and revision cases and Receipts from taxes on Motor Vehicles and other observations relating to non/short levy of taxes, interest, penalty, non/short...

Sector:
Taxes and Duties |
Transport & Infrastructure
Chapter 4 - Stamp Duty
(PDF 2.63 MB)

Non/short recovery of stamp duty due to undervaluation 214 2.05 of immovable property 5. Irregular exemption of stamp duty on mortgage 17 0.07 deeds/compensation certificates to land acquired 6. Short recovery of stamp duty due to misclassification of 17 1.12 instruments 7. Miscellaneous.........

Chapter 1 - General
(PDF 5.58 MB)

Stamp duty and registration fee: The increase in revenue receipts was mainly due to registration of more documents of immovable/movable property. Taxes on vehicles: The increase in revenue receipts (20 per cent) was mainly due to better checking by the enforcement staff and efforts to.........

Chapter 6 - Other Tax and Non-Tax Receipts
(PDF 1.87 MB)

respect of which the arrear is due; annulment of assessment of the estate or holding; sale of that estate or holding and by proceedings against other immovable property of the defaulter. Under Revenue Recovery Act, 1890, (RR Act), where a sum recoverable as an arrear of land revenue is from a.........

Index
(PDF 0.69 MB)

of stamp duty and registration 4.2 45 fee on Development Agreements Short levy of stamp duty due to application of 4.3 46 incorrect rates of immovable property Short levy of stamp duty due to undervaluation of 4.4 47 immovable property Evasion of stamp duty due to misclassification of 4.5.........

Download Full Report (PDF 26.58 MB)