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21 December 2021
Compliance
Madhya Pradesh
Report of the Comptroller and Auditor General of India on REVENUE SECTOR for the year ended 31 March 2019, Government of Madhya Pradesh, Report No.2 of the Year 2021

2 ‘Others’ includes Hotel receipts (` 0.02 crore), Taxes on income and expenditure ` 321.18 crore), Taxes on immovable property other than Agri cultural land (` 701.15 crore) and Other Taxes and Duties on Commodities and Services (` 502.27 crore). Chapter 1: Overview Page 5 Share of.........

3: Stamp Duty and Registration Fees Page 39 Test check of 4,595 deeds pertaining to conveyance in 11 SROs 28 revealed that in 44 cases, deeds of immovable property situated w ithin the limits of Municipality were executed on or after 19 January 2 018. However, the municipality duty was.........

(PDF 0.76 MB)

2 ‘Others’ includes Hotel receipts (` 0.02 crore), Taxes on income and expenditure ` 321.18 crore), Taxes on immovable property other than Agri cultural land (` 701.15 crore) and Other Taxes and Duties on Commodities and Services (` 502.27 crore). Chapter 1: Overview Page 5 Share of.........

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21 December 2021
Compliance
Report No. 17 of 2021 - Union Government, Ministry of Housing and Urban Affairs, compliance Audit on Administration of Nazul Lands by Land and Development Office

However, as the matter relates to immovable properties, the documents play an important role, and it becomes incumbent on L&DO to thoroughly scrutinize the documents submitted by the lessee or the buyer. Generally, it happens that the documents submitted are incomplete or are defective and.........

Sector:
General Sector Ministries and Constitutional Bodies

However, as the matter relates to immovable properties, the documents play an important role, and it becomes incumbent on L&DO to thoroughly scrutinize the documents submitted by the lessee or the buyer. Generally, it happens that the documents submitted are incomplete or are defective and.........

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21 December 2021
Compliance
Report No. 12 of 2021-Union Government (Commercial) General Purpose Financial Reports of Central Public Sector Enterprises (Compliance Audit)

(iv) The Cabinet approved (November 2018) the mechanism and procedure for sale of the enemy shares held under the custody of Custodian of Enemy Property for India. The sale proceeds of such enemy shares were to be deposited as disinvestment proceed s in the Government account . An amount of.........

Sector:
Finance

The confiscated property included both movable and immovable properties. GoI made (March 2017) an enabling provision in the Enemy Property Act, allowing the Government to sell these properties. The Cabinet approved (08 November 2018) the mechanism and procedure for sale of the enemy shares, and.........

18.01.2018, had directed the Company to settle the claim/ liabilities owed by the Company to all entities from the sale proc eeds of movable and immovable assets. Despite being pointed out in previous year, corrective action was not taken by the Company. Thus, the financial statements of the.........

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21 December 2021
Compliance
Report No. 8 of 2021 - Union Government, Department of Revenue – Direct Taxes

Section 56(2)(vii)(b), provides that where an individual receives income from any immovable property, for a consideration which i s less than the stamp duty value of the property by an amount exceeding fifty thousand rupe es, the stamp duty value of such property as exceeds such.........

Sector:
Taxes and Duties
(PDF 0.4 MB)

Section 56(2)(vii)(b), provides that where an individual receives income from any immovable property, for a consideration which i s less than the stamp duty value of the property by an amount exceeding fifty thousand rupe es, the stamp duty value of such property as exceeds such.........

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17 December 2021
Compliance
Haryana
Report No. 2 of the year 2021 on revenue sector for the year ended 31 March 2020 (Government of Haryana)

autonomous bodies 4.4 37-38 Irregular exemption of Stamp Duty to farmers 4.5 38 -39 Short levy of stamp duty due to application of incorrect rates of immovable property 4.6 39-40 Short levy of stamp duty due to application of norm al rates on prime khasra land 4.7 40-41 Table of Contents iii.........

Sector:
Taxes and Duties
(PDF 0.19 MB)

Non/short levy of stamp duty on lease agreement 191 0.47 2. Non/short recovery of stamp duty and registration fees due to undervaluation of immovable property misclassification of instruments 299 190 5.74 3.57 3. Short realisation of stamp duty due to sale of property at lower.........

(PDF 0.21 MB)

to autonomous bodies 4.4 38 Irregular exemption of Stamp Duty to farmers 4.5 38 -39 Short levy of stamp duty due to application of incorrect rates of immovable property 4.6 39 -40 Short levy o f stamp duty due to application of normal rates on prime khasra land 4.7 40-41 Table of Contents iii.........

(PDF 1.06 MB)

s and registration fee s increased to ` 6,013 .30 crore in 2019 -20 as against ` 5,636.17 crore in 2018 -19 which was due to more transaction s of immovable pro perty and stamps .  Taxes and duties on Electricity: Taxes and duties on Electricity de creased to ` 262.01 crore in 2019 -20 as a.........

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17 December 2021
Performance
Uttar Pradesh
Performance Audit Report on “Land Acquisition and Allotment of Properties in NOIDA” in Uttar Pradesh (Report No. 6 of 2021)

In reply, NOIDA stated (August 2020) that grant of additional FAR does not result in increase in immovable property hence no sale deed is registered and no stamp duty is got deposited. The reply of NOIDA is not acceptable as the Go vernment order clearly states that the consideration.........

Sector:
Industry and Commerce

In reply, NOIDA stated (August 2020) that grant of additional FAR does not result in increase in immovable property hence no sale deed is registered and no stamp duty is got deposited. The reply of NOIDA is not acceptable as the Go vernment order clearly states that the consideration.........

eight hours’ notice of his intention to do so, or such longer notice as may be reasonably sufficient to enable such occupier to remove his movable property from such building without unnecessary inconvenience.  Section 17(4) of the Act provides that in the case of any land to which, in the.........

of NOIDA and other matters incidental to the management of commerci al properties are governed by t he Policies & Procedures for Commercial Property Management, 2004 of NOIDA . Thes e rules defi ne three types of co mmercial properties sold by NOIDA i.e. built -up shops, actual users ’.........

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15 December 2021
Financial
Himachal Pradesh
Government of Himachal Pradesh Report No. 4 of the year 2021 General Purpose Financial Report of State Public Sector Enterprises : Report of the Comptroller and Auditor General of India for the year ended 31 March 2020

2 Himachal Pradesh State Electronics Development Corporation Limited (2018-19) The Statutory Auditor’s statement that the title de eds of immovable properties are in favour of the Company was not cor rect. The accommodation in the newly constructed building at Mehli, was allotted (September.........

Sector:
Industry and Commerce |
Power & Energy |
Transport & Infrastructure

2 Himachal Pradesh State Electronics Development Corporation Limited (2018-19) The Statutory Auditor’s statement that the title de eds of immovable properties are in favour of the Company was not cor rect. The accommodation in the newly constructed building at Mehli, was allotted (September.........

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10 December 2021
Compliance
Odisha
Report No.5 of 2021 - CAG's Audit Report (General and Social Sector) for the year ended March 2020

found that:  the inventory of idols, jewels, brass and copper outfits and utensils were not correctly accounted for,  details of movable and immovable properties including copies of land pattas/Records of Rights/agreements, etc. , were not available,  schemes settled for temples, scale.........

Sector:
Local Bodies |
Social Welfare |
Education, Health & Family Welfare |
General Sector Ministries and Constitutional Bodies
(PDF 3.81 MB)

found that:  the inventory of idols, jewels, brass and copper outfits and utensils were not correctly accounted for,  details of movable and immovable properties including copies of land pattas/Records of Rights/agreements, etc. , were not available,  schemes settled for temples, scale.........

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29 November 2021
Compliance
Jammu and Kashmir State (Upto 30-Oct-2019)
Report no. 2 of 2021 - Prime Minister’s Development Package for the year ended 31 March 2019, Government of Jammu and Kashmir

The claims in respect of damage to immovable private property was required to be assessed by the Committee under the Chairmanship of Additional District Development Commissioner with Assistant Commissioner (Revenue), the concerned Tehsildar, the Executive Engineer (R&B) as members. It was.........

Sector:
Social Welfare |
Social Infrastructure |
Education, Health & Family Welfare |
General Sector Ministries and Constitutional Bodies

The claims in respect of damage to immovable private property was required to be assessed by the Committee under the Chairmanship of Additional District Development Commissioner with Assistant Commissioner (Revenue), the concerned Tehsildar, the Executive Engineer (R&B) as members. It was.........

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26 November 2021
Financial
Andhra Pradesh
Report No. 3 of 2021 - State Finances Audit Report for the year ended 31 March 2020

rate of GSDP of the State (12.73 per cent during 20 19 -20) was higher than that of the national rate of growth of 4 Other Taxes include Taxes on Immovable Property other than Agricultural Land, Tax es and Duties on Electricity and Agricultur al Income 39907 44181 49486 58031 57601 0 10000.........

Sector:
Finance

rate of GSDP of the State (12.73 per cent during 2019-20) was higher than that of the national rate of growth of 4 Other Taxes include Taxes on Immovable Property other than Agricult ural Land, Taxes and Duties on Electricity and Agricultural Income 39907 4418149486 58031 57601 0 10000 20000.........

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