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

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This Register is a record of accounts for which Electricity consumption is
exempted from levy of Electricity Duty as provided for under the Indian Electricity Act
1958 or rulings given by the Electrical Inspector Authority from time to time.
Normally, exemption from duty pertains to the accounts of State and Central
Governments, Bombay Municipality BEST and hospitals and dispensaries not
maintained for private gain. Entries in this Register are checked from individual
accounts in the ledgers and it is ensured that no duty is billed in case of an exempted
account. The total of these exempted units provides basis for ascertaining duty payable
to the Government for a given billing month.
8.7.31 Checking of monthly summaries:
The Consumers Department prepares a monthly summary of total units billed
under different tariffs and the total cost is worked out. Similarly, a total units billed
under different parts of the schedule of the Indian Electricity Act and the total duty
billed are worked out. Total units exempted from duty are shown separately. This
statement is prepared as follows:
i) Units billed under different tariffs are totalled.
ii) Units billed under different parts and the units exempted are
totalled.]
iii) Cost of the total units, tariff-wise and ledger-wise, are tallied
with cost arrived at by taking into consideration the total units.
iv) Ledger-wise duty billed is tallied with the total duty worked out.
Audit clerks verify the postings of cycle-wise totals in the Summaries, under
different tariffs, duty parts, etc. The summary totals are certified by a Comptist. They
also verify the total cost billed and the total duty billed as shown in the summaries by
calculating the total cost of units billed under different parts.