Administration Manual - B.E.S.T. Undertaking.

864
The bills in respect of duty payable to Government are passed as
under:-
1 st Bill Fixed instalment.
2 nd Bill Fixed instalment.
3 rd Bill Total duty billed as shown in the monthly
summaries.
+ duty in respect of D.C.L.payments
- duty in respect of outstandings created and credit
notes passed. The amounts so arrived at is the net
duty payable.
The Audit clerk arrives at the net duty payable after checking the monthly summaries,
D.C.L. payment Register, D.C.L. Register and Adjustment and Allowance Register.
He also ensures that bills are released for payment within the prescribed time limit as
delay in remitting the amount attracts penal interest.
The particulars of amounts paid are noted in the Duty Register
maintained in Audit and the Bill is released after initiating the amount
of duty paid as noted in the Statistical Register.
8.7.33 Checking of Statistical Register:
This Register shows in detail the total units billed during a month tariff-wise and the
total units billed for electricity duty part-wise. The statistics recorded in this Register
are compiled and calculated from the Consolidated Monthly Summaries. This Register
also shows net duty payable to Government for each billing month. This Register is
checked with the consolidated summaries and it is ensured that correct figures are
worked out.
8.7.34 Physical Verification of dishonoured Cheques:
Cheques dishonoured by Banks for various reasons, pertaining to the payment of
Electricity Bills are forwarded by the Cash Department to the Consumers Department
for recouping the amount. The Consumers Department sends advice through
“Floppy” to EDP Department for debiting the dishonoured Cheque amount in
Consumer’s A/c. The Consumers Department through its Outdoor Staff, makes efforts
to obtain cash/demand draft from consumers in lieu of cheques dishonoured and the
amount collected is credited in Consumer’s Account.