Audit Reports

system in place in the Department to refer to public The notices in respect of defaulter properties and create a Department charge on immovable properties in revenue records. referred 155 Audit Report (Revenue Receipts) for the year ended 31 March 2011 (April 2007) the case to Collector, Rajkot.........

(Paragraph 5.6.28) Undervaluation of immovable properties in 368 cases in 37 Sub Registrar offices, DC, Anand, Additional Superintendent of Stamps, Gandhinagar and DDO, Anand resulted in short levy of stamp duty and registration fees of 7.09 crore. (Paragraph 5.6.30) VI Other tax receipts.........

due to non-registration of deeds of settlement of sand ghats As per Section 17(l)(d) of the Indian Registration Act, 1908, lease documents of immovable property from year to year or for any term exceeding one year shall be registered. Further, if the document is not registered it cannot be.........

during 2006-07 to 2009-10. The contractors had constructed buildings, roads etc. which were not covered under the definition of Goods being immovable property. The contractors violated the condition stipulated in the certificate given on form VAT D-l. Hence the contractors were liable to pay.........

55 Results of audit 4.1.6 56 Non-compliance of the provisions of the Acts/Rules 4.2 57 Evasion of stamp duty due to undervaluation of 4.2.1 57 immovable property Non-levy of stamp duty on plant and machinery 4.2.2 58 Evasion of stamp duty due to misclassification of 4.2.3 58 documents iii.........

CHAPTER-I: GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Government of Haryana during the year 2011-12, the State’s share of net proceeds of divisible Union taxes and duties assigned to States and...

Registration fee increased by 79 per cent over the previous year, which was attributed by the Department to increase in number of transactions of immovable property. Very low recovery During the period 2005-06 to 2009-10, we had pointed out non/short by the Department recovery of Stamp Duty.........

Stamp duty and registration fee: The increase in revenue receipts was mainly due to more transactions of immovable property. State Excise: The increase in revenue receipts was mainly due to increase in the quota of country liquor (CL) and Indian Made Foreign Liquor (IMFL) and as well as.........

granted, The Code provides for issue of a demand notice the NAA of 22 lakh and distraint and sale of defaulter’s movable/ was not levied for the immovable property for recovery of arrears of period of NA use. the land revenue. Further, as per section 48 of the Code, NAA is leviable with.........

No. Category Number Amount of cases A- Revenue Department 1. Non/short recovery of stamp duty due lo 922 4.51 undervaluation of immovable property 2. Short realisation of stamp duty due lo sale 53 0.53 of property at lower consideration than the amount mentioned in the agreement deeds 3. Short.........

duty and registration fee: The decrease in revenue receipts (25 per cent) was due to global slowdown of economy leading to the less transaction of immovable properties and reduction in rates of stamp duty from October 2008. Other taxes and duties on commodities and services: The increase in.........

During test check of the records of nine deputy collectors, Valuation of Property (VoP)65 between September 2006 and July 2008, it was noticed that the Mamlatdars (Recovery) had realised Rs. 60.54 crore in 74,906 cases during the period 2005-06 to 2007-08 as arrears of the land revenue from the.........

undertaken to recover the outstanding dues by taking various steps, including bank attachment, stock attachment, third party recovery, auction of property etc. However, the special drive initiated now may not be fruitful as the whereabouts of these dealers were not known. The Government may.........