NORTH DELHI MUNICIPAL CORPORATION

INTERNAL AUDIT DEPARTMENT

ZONAL AUDIT PARTY CITY ZONE

No. F.________/IAD/ZAP/CZ /2016/ Dated: ______________

Sub: - Physical verification and Test check audit of the accounts of A & C Department
(City Zone) for the period 01.04.2015 to 31.03.2016.

Please find the enclosed Audit Inspection report on the subject cited above with the
request to furnish the Para- wise reply as pointed out in the report, within four weeks of its
receipt.

ACCOUNTS OFFICER
ZAP/ CITY ZONE

DY. A & C (CITY ZONE)

Copy to:-

1. Joint A&C/City Zone for information please.

2. Administrative Officer/ City Zone for information please.
3. DCA/IAD for information please.
4. Office copy.

ACCOUNT OFFICER
ZAP/CITY ZONE
 NORTH DELHI MUNICIPAL CORPORATION
INTERNAL AUDIT DEPARTMENT
CITY ZONE

No. F._________/IAD/ZAP/CZ/2016 Dated: ___________________

SUBJECT: - Physical verification & Test Check of records of A&C Department, City
Zone for Period 01.04.2015 to 31.03.2016.

INTRODUCTION:

Physical Verification and Test check of the records of A&C Department, City Zone,
was conducted by Zonal Audit Party (City Zone), comprising of Smt. Swaran Kumari, IAO
Sh. K.K.J.R.K. Prasad, AAO, Sh. Sandeep Vashist, Auditor and Sh. Chander Shekhar,
Auditor. The audit was conducted w.e.f.01.04.16 to31.05.2016.

AIMS AND OBJECTIVES

The main aim and objective of the department is of assessment of properties&

collection of revenue as property Tax.

H.O.D./H.O.S./D.D.O’s/CASHIER

The following officials have served as HOD/HOO/DDO/Cashier during the period of audit.

H.O. Deptt. Head of Office DDO Cashier

Smt. Renu K. Jagdev, Sh. Rakesh Kumar, Sh. Om Prakash, ------
Addl. Comm.(Rev.) Dy. A & C AA&C

Maintenance of Records:-

Since most of the chain of records were either not maintained or not produced to
audit, by the concerned department, so the maintenance of records by the department
concerned cannot be considered as satisfactory for the period covered by the audit.

Old Audit Report:

There were 172 audit paras outstanding in respect of A&C Department City Zone.
The department has made compliance of only 66 paras hence they have been settled. 106
paras are outstanding which have been incorporated with current audit report. The details of
old audit report are as under:-
Sl. Period of Date of No & date of letter under Paras settled Para M. value
No. account audit which report was issued outstanding
audited No of No. of G.P M.V.P
paras paras
settled
01 1969-70 05.02.72 to F.51/IAO/II/72 22 22 ---- ----- ------
13.03.72 dt. 09.10.72
02 1984-85 21.11.86 to IAD/DAP/II-87/1629 10 10 ---- ----- ------
28.02.87 Dated 27.03.89
03 1984-85 to June & F.146/IAD/DAP-II/2672 11 11 ---- ----- ------
1987-88 July 88 dt. 10.05.89
04 01.04.81 to 13.08.84 to IAD/DAP--/84-85/645-646 23 23 ---- ----- -----
31.03.84 09.11.84 Dated 22.05.85
05 1987-88 & Aug. & F. 157/IAD/DAP-II/90/383 05 --- 05 --- ----
1988-89 Sept. 89 Dated 10.04.90
06 1988-89 to Jan. & Feb. F. 162/IAD/DAP-II/93/222 25 ---- 25 ---- ----
90-91 92 Dated 05.05.93
07 1992-93 to Apr. 95 to F.515/IAD/DAP-II/95 11 ----- 10 01 Rs. 184/-
94-95 June 95 Dated 19.12.95
08 01.04.95 to 11.11.99 to IAD/DAP/II/99-2000/44 09 --- 08 01 Rs. 228/-
31.03.2000 31.08.2000 Dated 15.12.2000
09 01.04.2000 01.08.05 to D/IAD/DAP-II/06/338 08 ---- 07 01 Rs. 7954/-
to 31.03.04 31.10.05 Dated 31.03.06
10 01.04.04 to 19.09.07 F.1378/IAD/ZAP/CZ/07/918 06 ---- 05 01 Rs. 192/-
31.03.07 Dated 03.03.08
11 01.04.07 to 12.09.08 to F.1431/IAD/ZAP/CZ/09/138 08 ----- 08 ----- -----
30.09.08 30.09.08 Dated 04.09.09
12 01.04.07 to 14.09.09 to F.1455/IAD/ZAP/CZ/09/228 10 ----- 10 ---- ----
30.09.08 30.09.09 10.09.10
13 01.10.08 to 13.09.10 F.1469/IAD/ZAP/CZ/11-12 11 ----- 11 ---- ------
13.09.10 Dated 12.09.11
14 14.09.10 to 08.05.14 to F.1512/IAD/ZAP/CZ/2014/439 13 ----- 11 02 Rs. 37231/-
08.05.14 29.05.14 Dated 26.06.14

172 66 166 06 Rs. 45789/-

Current Audit Report

Details of Current Recovery (Audit Period 01.04.2015 to 31.03.2016):-

Para No.’s Total Recoveries (in Rs.) Amount Recoveries Balance (in Rs.)

05 Rs. 7,000/- --------- Rs. 7,000/-

TOTAL Rs. 7,000/-

The Internal Audit Report has been prepared on the basis of information furnished and
records produced by the department concerned.

This party disclaims any responsibility for any misinformation and/of non-information on
the part of auditee.
PART-II CURRENT AUDIT

Vide this office letter No.IAD/ZAP/CZ/01 dated 22.03.2016, following record was
requisitioned for physical verification and test check
1. Demand & Collection registers
2. Income registers
3. Soft copy of Tax received (cheque and date wise).
4. Records of targets given to the department at various stages
5. G8 receipts: - opening stock, number of G8s received, issued during the period balance in
stock, no. of receipts cancelled and their treatment in records.
6. Income depositing challans
7. Records relating to mutation of properties and depositing necessary charges.
8. Dishonor cheque register
9. Records pertaining to taking (-) action on dishonored cheques.
10. Comparative statement of income generated for the past 3 years.
11. Register/records of on line tax deposits and their relative posting in income as well as
D&C registers.
12. Numbers of properties identified in last three years- year wise list
13. Property Tax returns filed during the period of audit.
14. Suit and appeal register.
15. Any other records pertaining to realization of revenue.

The Internal Audit report has been prepared on the basis of information furnished and
made available by the department. The Internal Audit Department of NDMC disclaims any
responsibility for any misinformation and/of non-information on the part of auditee.

PARA NO.1:- NON PRODUCTION OF RECORD.

Out of the above mentioned /requisitioned record, the record mentioned at. S.No. 2, 3,
9, 10, 11,12,14,16 were not produced to audit and record mentioned at S. No 1(partly),
06(partly), 13(partly) & Mutation case file were partly produced. Three reminders (Audit
Memorandum) vide No.03, 04, 05 IAD/ZAP/CZ/2016 Dated 11.04.16, 18.04.16, 03.05.16
were issued to the department for the production of record but department failed to provide
the complete requisitioned record. Either the record was not maintained or the production of
the same appears to have been avoided. In case any record remained unchecked other than
produced, then the entire responsibility will lie on the shoulders of the concerned
officers/officials of the Deptt.

As a result of physical verification and test check of accounts of the office of A&C
Deptt., City Zone, whatever the record was produced, the following discrepancies/
irregularities/ omissions/ errors etc. came to the notice to the Audit.
PARA 2:- IRREGULARITIES IN THE MAINTENANCE OF G-8 STOCK REGISTER
AND G.8 BOOKS

During the course of audit on the accounts of A&C Department/ City Zone, it has
been noticed that the department has not followed the instructions issued by the office of the
Commissioner and CA-cum-FA, with regard to issue of G.8 books and maintenance of G.8
Stock Register. The following irregularities have been noticed:-

(i) The department has not produced the copies of requisitions vide which the department
has received G.8 books from the Head Quarter. In the absence of the requisite record
actual nos. of G.8 books received by the office of Dy. A&C/city zone from the
General Branch/City Zone cannot be ascertained.
(ii) G.8 books have been issued to the officials of A&C department of the City Zone
without obtaining requisition duly approved by the head of office, which is irregular.
(iii) It should be ensured that the official does not have more than one G.8 book at a time.
In cases where it is necessary in the interest of office that a second book issued to a
particular official before the old one is fully utilized/exhausted, it shall be ensured that
not more than 25 receipts in old book remained unused. During the scrutiny it has
come to the notice that there are cases where more than one G.8 books have been
issued at a time to one particular official. List of such cases is attached herewith.
(iv) The G.8 books should be returned to the record after use by the official concerned to
whom G.8 books are issued. Blank/fresh G.8 book should be issued only after the
return of the filled up/utilized books. Financial transactions are involved as these G.8
books are related to the collection of property tax and non submission of utilized G.8
books may lead to misappropriation of municipal fund.
(v) The issuing official at the time of taking back the utilized G.8 books from the officials
to whom these were issued, should personally check that no office copy is missing
and original along with all copies of the cancelled receipts are available in the utilized
G.8 book. A certificate to that effect be recorded on the reverse of the returned G.8
receipt book. The returned utilized receipts books should be kept in safe custody by
the issuing official but the above mentioned procedure is not being followed by the
deptt.
(vi) The officer in charge/AA&C should check the G.8 stock register every month and
record a certificate to that effect but no such verification has been found carried out
by the concerned officer during the audit period.

Reason for the above irregularities be clarified to audit.

PARA NO.03:- CHECKING OF G-8 BOOKS

The following G-8 was produced by the department to audit for scrutiny:-

Sl.No. G-8 NO. & SERIES

01 CD-94001 to 94100
02 CD-94101 to 94200
03 CD-94501 to 94600
04 95001 to 95100
05 95501 to 95600
06 95701 to 95800
07 95801 to 95900
08 95901 to 96000
09 96001 to 96100
10 96301 to 96400
11 96401 to 96500
12 96501 to 96600
13 96901 to 97000
14 54001 to 54100
15 CG-54101 to 54200
16 CG-54701 to 54800
17 CG-55501 to 55600
18 CG-55601 to 55700
19 CG-56301 to 56400
20 CG-56601 to 56700
21 CG-57101 to 57200
22 CG-57701 to 57800
23 CG-57801 to 57900
24 58401 to 58500
25 CG-58801 to 58900
26 CC-92301 to 92400
27 92601 to 92700
28 CC-93301 to 93400
29 CJ-76101 to 76200
30 CJ-76201 to 76300
31 CJ-76401 to 76500
32 CJ-76601 to 76700
33 CJ-76701 to 76800
34 CJ-76801 to 76900
35 CJ-77201 to 77300
36 CJ-77301 to 77400
37 CJ-77601 to 77700
38 CJ-77901 to 78000
39 CJ-78101 to 78200
40 CJ-78201 78300
41 CJ-78801 to 78900
42 CJ-79001 to 79100
43 CJ-79301 to 79400
44 CJ-79801 to 79900
45 94701 to 94800
46 95401 to 95500
47 96201 to 96200
48 54201 to 54300
49 55801 to 55900
50 CG-55901 to 56000
51 CG-56401 to 56500
52 CG-56501 to 56600
53 CG-57501 to 57600
54 58101 to 58200
55 58701 to 58800
56 CC-92501 to 92600
57 CJ-76301 to 76400
58 CJ-77701 to 77800
59 CJ-78501 to 78600
60 CJ-79601 to 79700
61 77001 to 77100
62 CK-49501 to 49600
63 CJ 79201 to 79300
64 CD-94301 to 94400
65 CD-94401 to 94500
66 95301 to 95400
67 95601 to 95700
68 96601 to 96700
69 96701 to 96800
70 CG-54401 to 54500
71 CG-54501 to 54600
72 CG-54601 to 54700
73 CG-55301 to 55400
74 CG-55401 to 55500
75 CG-56701 to 56800
76 CG-57201 to 57300
77 58001 to 58100
78 58201 to 58300
79 58301 to 58400
80 CG-58901 to 59000
81 CC-92701 to 92800
82 CJ-76501 to 76600
83 CJ-76901 to 77000
84 CJ-77801 to 77900
85 CJ-78301 to 78400
86 CJ-78601 to 78700
87 CJ-78701 to 78800
88 78901 to 79000
89 CJ-79101 to 79200
90 CJ-79401 to 79500
91 CJ-79701 to 79800
92 CK-49301 to 49400
93 CK-49701 to 49800
94 CD-94801 to 94900
95 CG-54901 to 55000
96 CD-94901 to 95000
97 95201 to 95300
98 96101 to 96200
99 96801 to 96900
100 CG-54801 to 54900
101 55103 to 55200
102 55201 to 55300
103 CG-55701 to 55800
104 CG-56001 to 56100
105 CG-56101 to 56200
106 CG-56901 to 57000
107 CG-57301 to 57400
108 CG-57901 to 58000
109 58601 to 58700
110 CC-92401 to 92500
 111 CJ-76001 to 76100
112 CJ-77101 to 77200
113 CJ-78401 to 78500
114 CJ-79501 to 79600
115 CG-54301 to 54400
116 CG-55001 to 55100
117 CG-57001 to 57100
118 CG-57601 to 57700
119 CG-92201 to 92300
120 CJ-77401 to 77500
121 CG-57401 to 57500
122 58501 to 58600
123 CJ-78001 to 78100
124 CJ-79901 to 80000
125 CC-93401 to 93500

Only 125 nos. of G-8 books with challans (partly) were produced to audit for
scrutiny/checking. In case any G-8 is left unchecked other than produced, then the entire
responsibility will lie on the shoulders of the concerned officers/Officials of the department
for any irregularity and shortages.

PARA 04:- VERIFICATION OF REMITTANCE INTO MUNICIPAL TREASURY

As per instructions issued by Worthy Commissioner, MCD vide No.

12(87)/CA/F&G/2002/1203 dated 24.6.2002, “At the end of each month a statement in
duplicate shall be prepared by the DDOs of the collections made by them clearly indicating
G-8 Nos., amount received, Challan No. and date vide which it has been deposited in
Municipal Treasury and sent it for verification to concerned ACA. The concerned ACA will
get this income statement checked from his income cash book and retain one copy in his
income cash book and sent the other copy duly verified back to DDO. The duly verified copy
received from ACA shall be pasted in income cash register by DDO.

Certificate regarding verification of remittance in to Municipal Treasury for the

period 2015-16 may please be got reconciled and a certificate of reconciliation be obtained
from the treasury office i.e. ACA concerned of the zone and be furnish to audit.

PARA NO. 05 SHORT DEPOSIT OF RS.7000/-

During the course of audit, while checking/reviewing the G-8 books so produced to
audit, it is noticed that in the following G-8 book, short amount is deposited in Municipal
Treasury instead of actual amount received through G-8s. The same is also acknowledged by
Zonal Cashier. Detail is as under:-

S. No. G-8 Nos. with date Actual amt. received Amt. deposited Short Amt.
1. CJ 79154 to 79171 Rs. 1,44,805/- Rs. 1,37,805/- Rs. 7000/-
dt. 17.03.16
 Hence, department is requested to check such case and report to audit the reasons for
short deposit in Municipal Treasury and also recover the same from the concerned officials
without any delay.

PARA NO. 06 CHECKING OF INCOME CASH BOOK WITH BANK STATEMENT

While comparing the Income Cash Book, maintained in the Zonal Treasury City Zone
with the Bank statement relates to property tax for the financial 2015-16, it has been noticed
almost all the entries are tallied except the following:-

S.No. Date of deposit Total as per Total as per Cash /Cheque excess
cash book Bank Statement
01 22.05.2015 Rs.63029/- Rs.67881/- cash Rs.4852/-

Department may explain the reasons for depositing of excess in Municipal Treasury.

PARANO. 07:- NON-MAINTENANCE OF BANK RECONCILIATION STATEMENT

The Reconciliation of DDO account in the bank with the Cash Book maintained in the
Department should be done on monthly basis to avoid any irregularity and shortage.

Dy. A&C, City Zone is requested to get it prepare the Bank Reconciliation statement
immediately and produce to audit.

PARA NO. 08:- UNREALIZED RECOVERY OF NDMC DUES OF RS. 5,72,361/-

DUE TO DISHONORED CHEQUES

During the checking of Dishonour cheque statement/register for the period 01.04.2015
to 31.03.2016, it has come to the notice that some cheques were dishonoured due to different
reasons but not realized till date. The details are given below as under:-

S. No. Property Address Cheque No. Amt.

01 355 old lajpat rai market 003443 5247/-
02 2186 masjid khajoor kinari bazar 498187 830/-
03 1333 krishna /IV Gali Guliyan Dariba kalan 816982 2646/-
04 3350/1 peepal /VI mahadev hauz Qazi 005713 1112/-
05 535/25 /Mahalaxmi market haider quli 969521 256/-
06 1349/3 GF katra lehswa Chandni chowk 210834 522/-
07 1346-1375 shop no. 42 210836 283/-
08 948 kucha kabil Attar Chandni chowk 061361 480/-
09 948 B kucha kabil Attar Chandni chowk 061362 636/-
10 1864/13 GF Cheera khana nai sarak 000119 378/-
11 2525 TF naiwara Chawari bazar 538098 1415/-
12 895/2 S. P. M Marg 646496 2670/-
13 2008 Kinari bazar Chandni chowk 359410 552/-
14 2404 /IX phatak habash khan 215967 2235/-
15 2675-76/III naya bazar 031777 9290/-
16 4624 mahavir bazar cloth market 315331 2660/-
17 10 N S. Marg Daryaganj 046311 7712/-
18 2610 -2619/III Room no. /201 202 SF naya bazar 943975 2625/-
19 2773-B/GF/III Gali mughalan hamilton road mori Gate 192404 4050/-
20 2250-57/IV gali kinari bazar 808475 8818/-
21 279/377/VI H. H. Quli Chandni chowk 361867 66222/-
22 581/GF/V katra Asharfi Chandni chowk 385669 12154/-
23 1331 TF vaidwara 110841 8500/-
24 2331/XI kucha chellan 001349 47553/-
25 3415/XI 199783 5414/-
26 6500 /VI Fathepuri 045522 3066/-
27 933/IX GF 000088 13917/-
28 1881-1891 , 1908 to 1909/IX 565342 5000/-
29 1915/IX Turkman Gate 565340 5000/-
30 3164-65 lal Darwaza Sita ram bazar 072501 10061/-
31 3164-65 lal Darwaza Sita ram bazar 663925 2701/-/-
32 3164-65 lal Darwaza Sita ram bazar 121319 5476/-
33 3164-65 lal Darwaza Sita ram bazar 663926 10061/-
34 1975-76/II pv tno. 301-303 TF katra lachu singh 024285 14017/-
35 3479/IX shop no. 3 Ff Gali bajrang bali Chawri bazar 771055 5279/-
36 1610 Gali khattiyan Rodgran lal kuan 086549 1756/-
37 2941/VIII GF, FF, Turkman Gate 040679 1976/-
38 1374/10 FF/II Chandni chowk 012655 744/-
39 3675-77-78-79/XI Daryaganj 150772 7547/-
40 2751/V FF nai Sarak 649903 2453/-
41 2751/V FF nai Sarak 649901 2453/-
42 2751/V FF nai Sarak 649902 2453/-
43 2751/V FF nai Sarak 145234 2453/-
44 1479,81, to 1486 /II Chandni chowk 001827 8614/-
45 1564-7/37 GF nai Sarak 307959 319/-
46 4969/200 Sf Sirkiwalan 355291 786/-
47 4990/VII GF hauz Qazi 873941 14819/-
48 4787/81/VII SF hauz Qazi 001632 1519/-
49 shop no. 1205 GF Faseel Road 051504 1830/-
50 263/part/VIII GF FF Ajmere Gate 203413 17600/-
51 904 Gali inder Wali bazar sita ram 150387 9425/-
52 2208/25 GF /VIII kalan masjid bazar Sita ram 013341 13417/-
53 2255/14/10/II TF 4th floor h. C. Sen Road Chandni chowk 342453 4298/-
54 519/II GF katra neel 752926 6237/-
55 shop n. 1994-95/6 FF bhagirath palace 709943 2608/-
56 shop no. No. 956/3 kucha kabil Attar Chandni chowk 357637 6372/-
57 2119/21/2C SF bhagirath palce Chandni chowk 000418 2907/-
58 2194/SF Chah Indara bhagirath palace 462740 13095/-
59 829/13 katra neel chandni chowk 346363 4020/-/-
60 shop no. 20 Shastri market Dda Flats mata sundari road 052867 14376/-
61 shop no. 24 Gandhi market 047775 533/-
62 524 khari baoli 000264 14003/-
63 1386-87 FF, SF,/II Chandni chowk 055801 16722/-
64 617 katra ishwar bhawan khari baoli 429600 15000/-
 65 3168 lal Darwaza sita ram bazar 606161 4686/-
66 25/X FF Floor Daryaganj 207710 46929/-
67 shop no. 20 Asaf Ali Raod tikona market 050203 3580/-
68 2141/IV kinari bazar 369403 1127/-
69 shop no. 2192 kinari bazar 931634 5847/-
70 228 and 229/IV SF kinari bazar 333802 8270/-
71 4946 to 4948 /VI Chandni chowk 921679 22738/-
72 4882/VI GF Chandni chowk 000095 9997/-
73 3117-20 3129-30/VI SF mohalla Dassan 590359 3455/-
74 shop no. 3986/VI Chawari bazar 601667 6559/-
TOTAL 5,72,361/-

A Municipal loss of Rs. 5,72,361/-(Excluding penalty, waiver of rebate and other

charges) noticed for the period of audit. Department, is requested to intimate that further
action has been taken to recover the above said outstanding amount.

Tendering of cheques in payment of Municipal dues without having sufficient funds,

Signatures Required and Payment stopped etc. which ultimately dishonor by the banks
tantamount to willful evasion of tax by the assesses. Prescribed Penal action be taken in all
such cases against the defaulters on priority basis under intimation to audit. The recoveries
realized and unrealized against cheques dishonored in previous years may also be checked
and necessary action be taken and audit be intimated accordingly. The above said cases are
only illustrative being test checked. The possibility of similar type of recoveries in other
cases could not be ruled out by audit. Dy. A&C/CZ is also requested to review all such type
of cases and effect necessary recovery action, if any.

PARA NO. 09 DETAIL OF CANCELLED G-8

S.NO. G-8 RECEIPT NO. DATE REASON FOR CANCELLATION

01 96963 CD 13.05.2015 Not mentioned
02 96968 CD 13.05.2015 Due to shortage of cash
03 92332 CC 02.07.2015 Not mentioned
04 92333 CC 02.07.2015 Not mentioned
05 92668 CC 22.07.2015 Due to non mentioning of Property No.
06 96095 CD 22.04.2015 Not mentioned
07 76699 CJ 09.10.2015 Not mentioned
08 76700 CJ 09.10.2015 Not mentioned
09 96530 CD 07.05.2015 Not mentioned
10 58009 CG 26.06.2015 Cutting made in the Cheque
11 58046 CG 26.06.2015 Cutting made in the Cheque
12 54744 CG 29.05.2015 Due to shortage of cash
13 79882 CJ 30.03.2016 Not mentioned
14 79044 CJ 16.03.2016 Not mentioned

In most of the cases, reason for cancellation of G-8 receipts were not mentioned.
Moreover, the cancelled G-8 receipts were not signed by the supervisor official/officer, which
is mandatory.
PARA NO. 10 OUTSTANDING ARREARS AGAINST PROPERTY NO.
(MUTATION)

During the test check of Demand & Collection Register for the year 2014-15,
mutation/sub-division of property No. 956-57/X, Kucha Rohilla Khan in the name of Sh.
Mohammad Ahmed and others were allowed vide orders of Dy. A&C (City Zone) dated
01.10.2014. And Rs.14, 278/- has been paid as property tax w.e.f. 2004-05 to 2014-15. But an
amount of Rs. 2, 23, 000/- was shown as arrears is not paid so far. Please clarify the reason for
allowing mutation/sub-division without clearing the outstanding dues be intimate to audit.

PARA NO.11:- IRREGULARITIES IN DEMAND & COLLECTION REGISTER.

On going through the scrutiny/Test check of the Demand & Collection Register so
produced to audit, the following observations come to the notice of audit:-
1. The details given by the Tax Payer in the Self Assessment Property Tax form has not
been noted down in the register. Only RV/AV column were filled up in some cases in the
register.
2. It seems that Demand & Collection Register was not prepared/ maintained vide owners
flat number but entries was made vide premises/plot number only. For example if
premises/building have three or four story and each flats are in the name of different
owners but shown entered in the register as premises/plot number and provided only a
single page for entry of tax pay/payable by different owners of the said premises .
3. In most of the cases arrears receivable from the tax payer/ house owners (up to 2003-04)
as shown in the register has not been recovered by the department till date. More over
arrear w.e.f. 2003-04 to till date also has not been recovered by the department.
4. While checking the posting made in the D&C register, it has come to the notice that. in
the property no.1/4 of 134-135,gali Bandook wali , Ajmeri gate Rs.1183/-vide 56374
dated 16.06.2015 has been entered .But , the same amount and G-8 receipt no. were
shown posted in property no.1/2- 134-135, gali Bandook wali also.(Ledger folio no. 1/54
& 1/55) i.e. the sameG-8 has been posted against two properties .
5. Again Rs.14816/- received vide G-8 no.93430 dared 09.10.2015 has been entered twice
in property no. 2162-65/X (Ledger folio no.4/147)

Reason for the above said irregularities may be clarified to audit.

PARA NO. 12:-NON RECOVERY OF PROPERTY TAX ARREARS

During the test check audit of Demand & Collection Register so produced to audit it
has been noticed that a huge amount of property tax was lying to be recovered from property
owners by the department. It was also observed that department has not taken appropriate
action to recover such arrear of property tax as mentioned in Demand & Collection Registers
of various wards. The matter was also discussed with superior authority of the department to
initiate necessary steps to recover the arrears on urgent basis to increase the revenue of the
North MCD. The department is requested to intimate that what action/measures to recover the
arrear has been taken by the department.
 PARA NO. 13 IMPROPER MAINTENANCE OF PTR FORM

While the checking the PTR, it has been noticed that in most of the cases, the forms were
not filled properly, even mandatory Columns were left blank. The calculation of the tax in
almost all the cases were wrong. The form were not cross checked by the concerned official
before collecting the tax .Most of the tax payers adopted different methods for calculation
of their property tax and Rebate, due to which the department concerned has failed to
generate maximum revenue from the tax payer. A list of such cases where less recovery of
tax made were placed as under:-

Sl. Name and address Type of Year Tax Tax to be short

No. property collected collected
01 Smt. Gurdayal Kaur 23/B sarvodaya Commercial 2004-05 to Rs.7439/- Rs.25440/- Rs.18001/-
Mohalla near bagchi Madho Dass 2015-16
02 Devesh Kumar Gupta shop no. 373-A Commercial 2004-05 to Rs.11553/- Rs.12034/- Rs.481/-
New Lajpat rai market 2015-16
03 Puneet khetarpal 665-A/II Commercial 2004-05 to Rs.22895/- Rs.24819/- Rs.1924/-
Old lajpat rai market 2015-16
04 Kamal Kumar Gupta & S.K. Singhal Commercial 2004-05 to Rs.66943/- Rs.72569/- Rs.5626/-
1530/II Ground floor Bhagirath Palace 2015-16
05 Deepak Sethi H.N.72Sarvodya Residential 2014-15 to Rs.1314/- Rs.2374/- Rs.1060/-
Mohalla Bagchi Madho Dass 2015-16
06 Ashok Chander 2255 Sarai Top Khana Commercial 2014-15 to Rs.6167/- Rs.12568/- Rs.6401/-
H.C.Sen Road 2015-16
07 Deepak Sethi Shop no.288 Old Lajpat Commercial 2014-15 to Rs.5098/- Rs.9346/- Rs.4248/-
Rai Market 2015-16
08 Ladli Kapoor 582/II Katra Neel Residential 2011-12 to Rs.17652/- Rs.39112/- Rs.21460/-
2015-16
09 Soniya Aggarwall J-18 Sarvodya Residential 2011-12 to Rs.1352/- Rs.1545/- Rs.193/-
Mohalla Bagchi Madho Dass 2015-16
10 Kuldeep Kumar Sethi Shop no.289 old Commercial 2014-15 to Rs.5098/- Rs.9855/- Rs.4157/-
laj pat rai market 2015-16
11 Gourav Arora 2217/15shiv Market Commercial 2011-12 to Rs.3884/- Rs.3596/- Rs.288/-
Bhagirath place 2015-16
12 Shahkar Khalique shop no 714/IX Commercial 2015-16 Rs.1119/- Rs.1863/- Rs.744/-
Chawri Bazaar
13 Renu Aggarwal 814/9-10/II Shyam Commercial 2004-05 to Rs.11732/- Rs.13259/- Rs.1527/-
market Katra neel 2010-11 &
2015-16
14 Ram Avtar 2658-61/III naya bazaar Residential 2011-12 to Rs.2408/- Rs.2748/- Rs.340/-
2015-16
15 Neelam Maheshwari 3315/IX Kucha Commercial Rs.964/- Rs.1607/- Rs.643/-
Kashgiri Bazaar Sita Ram
16 Kulsembee shop.no.21 DDA flats Commercial Rs.1832/- Rs.2022/- Rs.193/-
M.S.Road
17 Jay Bhagwan 3356/IX, Kucha Kashgiri Residential 2004-05 to Rs.2510/- Rs.3780/- Rs.1270/-
Bazaar Sita ram 2015-16
TOTAL Rs. 68,556/-

Difference may be recovered from concerned tax payer, and under intimation to audit.
PARA NO. 14:- GENERAL OBSERVATIONS

1. Overwriting and cuttings in official record be avoided in future.

2. Paging certificate must be recorded on the front page of each register.
3. The maintenance of registers was left to the Bill clerk/Inspector only and the entries
therein were not checked by any Supervisory authority.

ACCOUNTS OFFICER
ZAP/CITY ZONE