Audit Reports

As per Section 2(16) of the Indian Stamp Act, 1899, ‘lease’ means a lease of immovable property and includes also (a) a patta; (b) a kabuliyat or other undertaking in writing, not being a counterpart of a lease, to cultivate, occupy or pay or deliver rent for immovable property; (c) any...............

name and address of employ er, number and date of sanction of building plan by local authority, addre ss of construction site, date of receipt of return, date of assessment order, amo unt demanded and details of cess cheques collected etc. were required to be fil led in. Audit observed that...............

No. Reg. No./ B.No./Vol No./Date Area, Plinth area (Sq.m.) Amount of the property as per circle rate Stamp Duty (SD) and Registration Fee (RF) payable {Rate of SD-6%(male) or 4% (female), Rate of RF-1% } Stamp Duty and Registration Fee paid Difference Remarks 1 5180/1/1743 4/91-106/...............

As per Section 2(16) of the Indian Stamp Act, 1899, ‘lease’ means a lease of immovable property and includes also (a) a patta; (b) a kabuliyat or other undertaking in writing, not being a counterpart of a lease, to cultivate, occupy or pay or deliver rent for immovable property; (c) any...............

name and address of employ er, number and date of sanction of building plan by local authority, addre ss of construction site, date of receipt of return, date of assessment order, amo unt demanded and details of cess cheques collected etc. were required to be fil led in. Audit observed that...............

No. Reg. No./ B.No./Vol No./Date Area, Plinth area (Sq.m.) Amount of the property as per circle rate Stamp Duty (SD) and Registration Fee (RF) payable {Rate of SD-6%(male) or 4% (female), Rate of RF-1% } Stamp Duty and Registration Fee paid Difference Remarks 1 5180/1/1743 4/91-106/...............

the SPSEs were analysed with reference to changes as a result of adoption of Ind AS in revenu e recognition, valuation of financial instruments and Property, Plant and Equip ment (PPE), calculation of employee benefits and accounting of business combin ations. 6.6 Status of adoption of Ind AS...............

suspend a resolution or decision taken by ULBs, power to diss olve ULBs, sanction of regulations/bye-laws, sanction to borrow money, lea se/sale of property, power in regard to taxes, budget estimates, etc. [Paragraph 4.1] Notification regarding devolution of functions had not been issued by the...............

The Department stated (August 2021) that ULBs would be instructed to recover the pending amount of Municipal tax. 5.1.4 Property tax The ULBs were empowered to levy property tax on all buildings or lands or both situated within their jurisdiction under Secti on 90 of the PMC Act and Section...............

(c) Non-levy of stamp duty and registration fee on concession agreement Section 17(1)(d) of the Registration Act, 1908 prov ides that leases of immovable property from year to year, or for any te rm exceeding one year, or reserving yearly rent are to be registered with the registering...............

Water Supply, Water Charges, Solid Waste Management , Public Health and Sanitation and Property Tax were the functions selected to assess the efficacy of devolution. 3.1 Water Supply The Kerala Water Supply and Sewerage Act, 1986 which came into force on 01 March 1984, transferred all existing...............