Audit Reports

During the course of and finali sation of RR proceedings by Revenue Officers, while approach ing the consumers for attachment of movable or immovable properties, disputes arose between Revenue Officers and consume rs as the payments were already made by the consumers through the cash counters.............

of the OMVT Act, the TRO shall proceed to realise the amount by filing of Tax Recovery Cases (TRC) by way of attachment and sale of the defaulter’s movable/immovable property or by arrest of the defaulter and his detention in prison if the amount specified in the notice was not paid within the............

The tax involved in these cases amounted to ` 4.06 crore. In such cases, though the CT Department had the authority for attachment of the movable and immovable properties of the units as stipulated, this was not resorted to. The conditions of the agreements with loanee units were not invoked............

or before due date: (i) penalty of 2 per cent interest per month to be imposed; or (ii) disconne ct the essential services; or (iii) confiscate the movable articles of the defaul ter, b) Section 238 of HMC Act, 1955-Collection of arrears of Property Tax under the provisions of the Revenue............

securities on ‘ Pari passu ’ basis in the form of ‘Simple Mortgage’, ‘Mortgage by Deposit of Title Deeds’ and ‘Hypothecation of movable properties’. Scrutiny 153 of records in offices of two SRs 154 disclosed that in two documents 155 , the companies secured loans from............

Abstract Register (3) Bank Reconciliation Statement (4) Statement of receivable and payable (5) Register of Immovable Property (6) Register of Movable Property (7) Inventory Register (8) Register of Demands, Collection and Balance. Chapter 2 - Performance Audit on Panchayati Raj............

However, KNN and Jal Kal Vibhag did not take any action for realisation of out standing dues with cost of recovery by issuing warrant, selling of movable property of the defaulter s, filing civil suits against the defaulters in the courts of law under the procedures mentio ned in sections 507............

to deposit the dues within 15 days from serving the demand notice, the dues with cost of recovery were to be recovered by issuing warrant, selling of movable property of the defaulter, filing civil suits against the defaulters in the courts of law unde r the procedures mentioned in MCA 27.............

against which arrears are due to be time -barred, 149 Hence, the data does not match with Chart in paragraph 4.5 150 by issue of warrant and sale of movable property of the defaulter, the amount of tax together with warrant fee, distraint fee and any other incidental charges incurred in this............

Section 261 and 262 of the Act authorises ULB to issue notice or warrant for distr ess sale of any movable property belonging to the defaulter, if the tax dues are not paid within the stipulated period. Under Section 169 and 170 of OM Act, the ULB may also move the District Collector for recovery............