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

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460(II)- Others Special Fund - other non-statutory Funds are created under the
said section.
460(JJ)- Investment of surplus money
460(KK)- Fixed annual payment to Municipal Fund i.e. Rs. 40 lacs.
460(LL)- Disposal of surplus balances (of revenue).
460(MM)- The Accounts of BEST Undertaking shall be kept in such a manner
and in such forms as approved by BEST Committee from time to time. The Accounts
of BEST Undertaking shall published in the Official Gazette every year.
460(NN)- Preparation of Annual Administration Report and Statement of
Accounts.
3. MAINTENANCE OF ACCOUNTS
3.1 GENERAL
The Account of the receipts and expenditure of the Bombay Electric Supply and
Transport Undertaking and of the properties vested or vesting in the Corporation for
the purposes of the said Undertaking shall be kept in such manner and in such forms
as the Bombay Electric Supply and Transport Committee shall from time to time
prescribe (Section 460 MM(I)
3.2 Classification of Accounts :
The receipts and expenditure of the Undertaking are accounted under the
following three categories :