Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
23 Audit of registration department
Sr. No Activity Risk Audit Steps
A
Audit of registration department
1 Registration of documents • Loss of stamp duty/ Registration
fees due to not valuing the property
according to circle rate/ Description
of property in the document
• To check the documents relating to sale of immovable property and
other conveyances , whether proper stamp duty has been paid on
documents on the basis of valuation of property calculated according
to circle rates fixed by collector
• To check the documents relating to sale of immovable properties / gift
etc. in such a manner that in the sale of residential properties /
commercial property, the property has been valued according to circle
rates fixed as per construction cost/ rent fixed of the said property
• To check different types of documents that in such a manner the
stamp duty has been paid according to the description of articles of
schedule IB of stamp act 1899
• To check that in such a manner the facts affecting chargeability of
stamp duty has been mentioned as per Uttarakhand stamp(valuation
of property) rules 1997
• To check in such a manner the registration fees payable on
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