Audit Reports

of the As per Section 21 of the Registration instruments registered by the Act, no non-testamentary document SR, Korba, we found that a relating to immovable property shall relinquishment deed was be accepted for registration unless it executed (September 2012) contains a description of such.........

Also, an audit on the topic titled “Evasion of Stamp Duty and Registration Fee on immovable properties with special emphasis on Development Agreement” was also conducted during the year. These are shown in Table 1. Table 1 Results of audit ( in lakh) SI. No. Category Number of Amount cases.........

that any person responsible for paying to a resident any sum, being in the nature of compensation or the enhanced compensation for acquisition of any immovable property (other than agricultural land), shall, at the time of payment deduct an amount equal to 10 per cent of such amount as income tax.........

Bihar State Industrial Development Corporation Limited 4.6 Inadequate arrangements for safeguarding movable and immovable assets. Inadequate safety arrangement resulted in encroachment of assets worth 21.32 crore. The Bihar State Industrial Development Corporation Limited (Company) was.........

Board shall be constituted which shall in the office of SR evolve norms for fixation of market value in Durg, that in 12 respect of valuation of immovable property, instruments receive information/data property transaction registered between entered by District Valuation Committee along March.........

(Paragraph 2.11.7) Non-availability of information on movable and immovable properties of the certificate debtors with the Assessing Officers handicapped the Recovery Officer to take result oriented action on arrear certificates. Consequently, arrear dues of? 6.94 crore remained unrealised..........

Ltd., Wireless T. T. Info Service Ltd. and Aditya Birla Telecom Ltd. “Lease” means a lease of immovable property and also includes - (a) a patta\ (b) a quabuliyat (The word 'quabiuliyaf or ‘kabuliyat,’) is an undertaking to cultivate or occupy, and an agreement to lease or other.........

in the succeeding paragraphs pertain to incorrect adoption of market value value with reference to the Guidelines prescribed for valuation of immovable property and few cases relating to misclassification of Instruments. These cases are illustrative and are based on a test check carried.........

CHAPTER-!: GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Government of Chhattisgarh during the year 2009-10, the State’s share of net proceeds of divisible Union taxes and duties assigned to States and...

CHAPTER-IV : LAND REVENUE 4,1 l ax administration The Assam Land and Revenue Regulation (ALRR), 1886, along with four other ancillary Acts' and Rules made and instructions issued thereunder prescribe the procedure governing assessment, levy and...