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

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Municipal Corporation Act and also apaproval of MERC is required for
rate of tariff to be charged to consumer. Tariffs charged vary according
to the purpose for which electricity is used. There are different tariffs
for residential, commercial, premises used by religious, charitable and
educational instructions, hospitals, etc. For details of tariffs to be
charged, the schedule of charges in force may be referred to.
While comparing the ledger with meter reading files for ascertaining
that correct units have been billed at electricity duty as shown on the
reading folios are correctly charged and included in the Ledgers.
8.7.2 Checking of Hand written receipts passed by Mobile Van
Collectors.
Hand written Receipts are passed by –
1) Clerk posted at Mobile Van.
2) Receipts passed by Bill Collector of Consumers Department.
3) Banks authorized to receipt Electricity Bills on our behalf.
4) Post offices authorized to collect Electricity Bills on our behalf.
In the case of Bill Collectors, receipts are checked with Cash Books and
in the case of Mobile Van Clerk and Banks receipts are checked with
the Audit Roll to ascertain that the total amount due to be deposited
and also to check that continuity of serial numbers is maintained.
While checking hand receipts, the following details are verified for their
correctness.
1) Amount in words and figures;
2) Date;
3) Receiver’s Signature;
4) That double coated carbon paper is used;
5) Correct amounts are recorded in the Cash/Book/Audit Roll;
6) Receipts are passed in serial order;