MAINTENANCE OF REVENUE LEDGERS AND PREPRATION OF LICENSE
FEE BILLS
Introduction :A separate organization functions in the MES to deal with the recovery of rent and
allied charges and supply, holding & issue of furniture and stores. It is called
Barrack/Stores branch. A separate AAO with the necessary staff is attached to the office
of every Barrack/Stores officer, who is responsible for the revenue work of this branch.
Barrack services broadly comprises the functions in connection with.
(i)
Hiring of lands and buildings.
(ii)
Quartering
(iii)
Payment of rents, rates & taxes.
(iv)
Furniture.
(v)
Recovery of license fee and allied charges.
GE is responsible for making demands for payment of all revenue, whether
credited as revenue receipt or complied as a deduction from expenditure and for taking
steps for its prompt realization. The initial records of revenue are kept in the offices of
GE’s and are audited locally. For this purpose the under mentioned records are
maintained to show the assessment, the progress of recovery and the outstanding amounts
due to Govt. in respect of all recurring and non-recurring items of revenue.
Maintenance of Revenue Ledgers :The following ledgers and forms are used :(a)
Rent assessment ledger (IAFW-2239)
It is maintained by the AAO MES and contains a record of the assessed rent of the
accommodation, internal electrical installation and furniture in respect of each building
which is rentable , whether Govt. owned, hired, leased or appropriated.
(b)
Revenue ledger (IAFW-2240)
It is maintained by AAO MES and contains a progressive record of revenue due
and recovered in respect of each Quarter or rentable building as well as from other
sources. It will also show separately water and electric charges recoverable by the MES
direct and water charges to be collected by the cantonment authorities on behalf of the
MES. It will be ensured by the AAO MES that all hired, leased & requisitioned
buildings for which rent is paid by the MES are brought on to the revenue ledger. To
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watch the credits on account of disposal of grass and other items, etc from lands &
buildings on MES charge situated within or outside cantonment limits, a separate register
of revenue will be maintained. The probable date by which each item of revenue falls
due will be noted in this register and its realization watched regularly.
The revenue ledger is closed on the 25th of each month.
(c)
Rent, Electric & water bills (IAFW-2241) :It is used for recovery of charges of rent & allied charges.
(d)
Consumers ledger (water) (IAFW-2299) :-
It records particulars of buildings of water supplied by the MES to consumers who
pay direct to the MES. The monthly readings will be posted from meter readers book
except where the quantity is assessed by the GE.
(e)
Consumers ledger (Electric) (IAFW-2184) :-
It records particulars of electric energy, both domestic & power, supplied to
consumers who pay direct to the MES.
(f)
Consumer ledger (Electric & Water) (IAFW-2170) :-
It records particulars of assessment of water and electricity supplied to non paying
consumers.
(g)
Return of recoveries (Water) (IAFW-2298) :-
It shows water charges due from various individuals which are to be billed for
either by the AAO MES or cantonment authorities.
(h)
Return of recoveries (electric) ( IAFW-2218) :It is similar to the return of recoveries for water.
(j)
Meter readers book (Water) (IAFW-21834) :-
(k)
Meter readers book (Electric) (IAFW-2183) :-
(l)
Issue of furniture on hire (IAFW-1828):-
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It shows the value of furniture issued and hire charges recoverable from each
individual & forms the basis for the recovery of such charges by the AAO MES.
Occupation return and preparation of license fee bills :The MES are responsible to prepare occupation/vacation return for all officers
quarters on the station pool/others in occupation of Govt. accommodation and forward
them to the AAO MES.
Occupation/Vacation returns will be submitted promptly and correctly as they
form basis of the AAO MES Revenue ledger.
From the occupation returns and the return of recoveries of electricity and water
after they have been checked, the AAO will enter the names of occupants and the period
of occupation, etc in the revenue ledger (IAFW-2240) and in cases where rent, etc is
recoverable will prepare and issue rent bills including charges of water, electricity,
furniture, conservancy, etc on behalf of the barrack/stores officer.
If no occupation return is received in time, the license fee bills will be prepared on
the basis of the corresponding entries for the previous month.
License fee bills for a particular month will be allotted a consecutive serial number
from a numbering register to be maintained for the purpose.
License fee bills for service officers will be prepared in triplicate, on IAFW-2241A and two copies thereof sent to the CDA (O), Pune for effecting recovery through
IRLA. One copy retained as office copy.
In all other cases the license fee bills will be prepared in quadruplicate, on IAFW2241 and where the occupants are in Govt. service three copies are sent to the PAO.,
Defence or civil, as the case may be. One copy retained as office copy.
Two copies of license fees bills in respect of persons not in Govt. service will be
sent through the appropriate MES office either to the allotting authority for recovery or to
the individual concerned where they pay to the MES direct. One copy retained as office
copy.
In the case of DAD personnel two copies of license fee bill will be sent to the
paying controllers and one copy to the auditing controller. One copy retained as office
copy.
Prompt receipt of acknowledgement of license fee bills will be watched by the
AAO MES and on their receipt proper entry will be recorded in the revenue ledger.
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Recovery of L.F. bills :The amounts of license fee bills will be recovered by the paying authority without
prior notice to the individuals concerned.
In the case of pensioners and private individuals, however, license fee bill is
recoverable monthly in advance.
Authority: MESR and Manual of instructions relating to procedure of work in the
Accounts section of MES formation.
Note:Procedure for realisation of Govt dues, license fee and allied charges are
similarly dealt with by AO/ACDA at project Headquarters of each GREF Office based
on the same analogy wherever such residential accommodation/rentable buildings, etc.
exists. Same documents as stated above are maintained for the purpose.
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