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18 August 2021
Compliance Performance
Uttar Pradesh
Report No.3 of 2020 - Revenue Sector, Government of Uttar Pradesh

39 of t he Uttar Pradesh Urban Planning and Development Act, 1973 , two per cent additional stamp duty shall be levied on any deed of transfer of immovable property situated within a ‘development’ area. All amounts collected as additional stamp duty shall, after deduction of incidental.........

Sector:
Taxes and Duties

Urban Planning and Development (UPUPD) Act, 1973 , the duty imposed by the IS Act, 1899 on any deed of transfer of property shall, in case of an immovable property situated within a ‘de velopment 3’ area, be increased by two per cent on the amount or value of consideration with reference.........

(PDF 0.4 MB)

39 of t he Uttar Pradesh Urban Planning and Development Act, 1973 , two per cent additional stamp duty shall be levied on any deed of transfer of immovable property situated within a ‘development’ area. All amounts collected as additional stamp duty shall, after deduction of incidental.........

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30 July 2021
Compliance Performance
Chhattisgarh
Report No. 1 of 2021 - Revenue Sector Audit Report, Government of Chhattisgarh

with Income Tax Department, Municipal Corporation, Chhattisgarh Housing Board, Sub Registrar and Tehsildars to ascertain the details of the immovable properties of the defaulters. 1.6 Response of the Government/d epartments to Audit 1.6.1 Position of outstanding Inspection Reports On.........

Sector:
Taxes and Duties

 Whether Market Value Guidelines prepared by the Department for valuation of movable and immovable properties were adequate and have been applied effectively for valuation of properties.  Whether planning and implementation of the IT system was appropr iate to meet the objectives.........

(PDF 0.6 MB)

with Income Tax Department, Municipal Corporation, Chhattisgarh Housing Board, Sub Registrar and Tehsildars to ascertain the details of the immovable properties of the defaulters. 1.6 Response of the Government/d epartments to Audit 1.6.1 Position of outstanding Inspection Reports On.........

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30 July 2021
Financial
Chhattisgarh
Report No. 3 of 2021 - State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2020

Further, Rule 24 of the Code provides that any serious loss of immovable property such as buildings, roads and bridges caused by fire, flood, storm, earthquake or any other natural calamity should be reported to the Accountant General. This is followed by detailed investigation by the.........

Further, Rule 24 of the Code provides that any serious loss of immovable property such as buildings, roads and bridges caused by fire, flood, storm, earthquake or any other natural calamity should be reported to the Accountant General. This is followed by detailed investigation by the.........

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06 July 2021
Compliance
Maharashtra
Report of 2021 - Annual Technical Inspection Report on Local Bodies, Government of Maharashtra

2.8.3 Property Tax Board The Thirteenth Finance Commission (FC) recommended setting up of a State Level Property Tax Board to assist the ULBs to put in place an independent and transparent procedure f or assessing property tax. The State Legislature enacted (March 2011) the Maharashtra Municipal.........

Sector:
Local Bodies
(PDF 2.26 MB)

CHAPTER-I AN OVERVIEW OF THE FUNCTIONING, ACCOUNTABILITY MECHANISM AND FINANCIAL REPORTING ISSUES OF PANCHAYATI RAJ INSTITUTIONS . . CHAPTER -I An Overview of the Functioning , A ccounta bility Mechanism and Financial Reporting Issues of Panchayati...

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24 June 2021
Financial
Tamil Nadu

Nadu Financial Code stipulates that heads of office should report all cases of defalcations or loss of publi c moneys, stores or other movable or immovable properties to the AG (A&E) . Further, the Financial Code prescribes the principles and procedures to be followed for enforcing.........

72 per cent ) of the GCS (Appendix 1.1) . 5 Other taxes include taxes on immovable property other than agricultural land , taxes and duti es on electricity and agricultural income. State Finance Audit Report, Tamil Nadu for the year ended March 2019 12  The increase in growth rate of own tax.........

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10 June 2021
Compliance
Kerala
Report No.3 of 2021 - Revenue Sector, Government of Kerala

3 Taxes and Duties on Electricity, Taxes on Agricultural Income, Taxes on immovable property other than agricultural land, Taxes on Goods and Passengers, Luxury tax and Entertainment tax. Sl. No. Head of revenue 2014-15 2015- 16 2016- 17 2017- 18 2018- 19 (Per cen t of increase (+) or decrease.........

Sector:
Taxes and Duties
(PDF 0.82 MB)

shall issue a demand notice and if th e payment is not made by the defaulter, action shall be initiated for the attachment and sale of the movable or immovable property of the defaulter as per Section 5 of the KRR Act, 1968 . Process of recovery of arrears 4.4.2 Objectives and scope of Audit The.........

(PDF 0.25 MB)

3 Taxes and Duties on Electricity, Taxes on Agricultural Income, Taxes on im movable property other than agricultural land, Taxes on Goods and Passengers, Luxury tax and Entertainment tax. Sl. No. Head of revenue 2014-15 2015- 16 2016- 17 2017- 18 2018- 19 (Per cen t of increase (+) or decrease (.........

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10 June 2021
Compliance
Kerala
Report No.4 of 2021 - Economic Sector, Government of Kerala

As a result, the University did not have proper control over its immovable assets. Chapter II - Performance Audit 39 The Government replied (October 2020) that necessar y steps were being taken to maintain the Asset Register. 2.5.6.3 Irregular Operation of revolving funds Revolving funds are.........

Sector:
Science and Technology |
Social Infrastructure |
General Sector Ministries and Constitutional Bodies |
Transport & Infrastructure
(PDF 0.61 MB)

As a result, the University did not have proper control over its immovable assets. Chapter II - Performance Audit 39 The Government replied (October 2020) that necessar y steps were being taken to maintain the Asset Register. 2.5.6.3 Irregular Operation of revolving funds Revolving funds are.........

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01 June 2021
Compliance
Kerala
Report No. 1 of 2021 - General and Social Sector, Government of Kerala

at site = 7,385.94 m 3 rubble 50 Cost of 7,385.94 m 3 of blasted rubble at the rate of ₹ 420 per m 3 (KPWD Schedule of Rates 2012) 51 Renting of immovable property from June 2007 to 2009 -10. Busines s support service and sale of space or time for advertisement services from 2006 -07 to 2010.........

Sector:
Local Bodies |
Education, Health & Family Welfare

at site = 7,385.94 m 3 rubble 50 Cost of 7,385.94 m 3 of blasted rubble at the rate of ₹ 420 per m 3 (KPWD Schedule of Rates 2012) 51 Renting of immovable property from June 2007 to 2009 -10. Busines s support service and sale of space or time for advertisement services from 2006 -07 to 2010.........

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29 July 2021
Compliance Performance
Bihar
Report No. 1 of 2021 - Revenue Sector, Government of Bihar

2020) that necessary instruction had since been issued to concerned RTA Patna and DTO Kaimur to realise arrear of revenue by auctioning vehicles or immovable properties. 60 Audit Report (Revenue Sector) for the year ended 31 March 2019 4.3.25.4 Non-recovery of outstanding Government revenue due.........

Sector:
Taxes and Duties

2020) that necessary instruction had since been issued to concerned RTA Patna and DTO Kaimur to realise arrear of revenue by auctioning v ehicles or immovable properties. 60 Audit Report (Revenue Sector) for the year ended 31 March 2019 4.3.25.4 Non-recovery of outstanding Government revenue due.........

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20 May 2021
Compliance
Andhra Pradesh
Report No.1 of 2021 - General,Social & Economic Sectors and Public Sector Undertakings Government of Andhra Pradesh

of upset price Fixation of upset price by Greater Visakhapatnam Municipal Corporation in deviation from the Government order governing the lease of immovable property resulted in loss of revenue of ₹92.67 lakh . (Paragraph 2.7) Loss of revenue due to non -collection of rents/fees from lessees.........

Sector:
Local Bodies |
Industry and Commerce |
Art, Culture and Sports |
Education, Health & Family Welfare |
Power & Energy

of upset price As per the orders issued (February 2011) by the Municipal Administ ration and Urban Development Department, upset price for lease of immovable property by Municipal Council was required to be determined in the following manner; (a) Rent at 10 per cent of the current market value.........

(PDF 0.78 MB)

of upset price Fixation of upset price by Greater Visakhapatnam Municipal Corpora tion in deviation from the Government order governing the lease of immovable property resulte d in loss of revenue of 92.67 lakh. (Paragraph 2.7) Loss of revenue due to non-collection of rents/fees from less ees.........

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