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

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Outstanding, as these delays hamper the work of recovery of
Outstanding amounts. Any irregularities noticed are reported to the
Consumers Department.
8.7.27 Checking of items in Disconnected Consumers Ledger Register to
Current Register:
The Outstanding amount pertaining to a disconnected account is transferred to a
current account, if any, of the same party to facilitate recovery of amount. All such
entries of transfers are recorded in this Register.
A test check is carried out of such transfer entries from the
Disconnected Consumers Ledger Register to Current Register with the
postings in the Ledgers.
8.7.28 Checking of Disconnected Consumers Ledger Payment Register:
In this Register are recorded recoveries made in respect of D.C.L. Account and
bad debts. The entries in this Register are checked with the Cash Books of Bill
Collectors or receipts. Test Check of postings of such receipts into D.C.L. and Bad
Debts Register is carried out.
8.7.29 Checking of Bad Debts Register:
Whenever amounts of Disconnected Consumers Ledger (DCL), which become
irrecoverable despite all efforts made by the Consumers Department, sanction of the
BEST Committee is obtained to write off the amounts as required under Section
517(1)(h) of the M.M.C. Act. The amounts which are written off are transferred from
the D.C.L. Register to the Bad Debts Register. The entries made in the Bad Debts
Register are checked with the D.C.L. Register and the relevant B.C.R.
8.7.30 Checking of Electricity Duty Exemption Register: