(1) Where any tax is due to be paid by the assessees, relevant department or section shall maintain a Demand, Collection and Balance Register:
(a) For the purpose of property tax, in KMF NO 24 (Demand Collection and Balance cum Form III Register).
(b) For any tax, rent, fees, charges etc. which are collectible on monthly basis, in KMF NO 25 (Special DCB Register).
(c) For any other tax, rent, fees, charges etc. which are collectible otherwise than on monthly basis, in KMF NO 26 (Miscellaneous DCB Register).
(d) In the case of Trade License Fees, the DCB Register shall be maintained in KMF NO 26A (Demand Collection and Balance (DCB) Register (License Fees).
(2) Such Demand, Collection and Balance Register shall be updated by the respective department or section for any 34 demand that is raised or falling due, at the beginning or during the course of the year, any collection that is made in respect of an assessee and the balance amount outstanding from the assessee.
(3) The departmental or section head shall prepare, on monthly basis, a Statement of change in demand or adjustments in KMF NO 27 in respect of new assessment or revision of tax, fee charges etc finalised, and send it to Accounts Department for accounting those changes in the books of account. In case there is no change in demand or adjustments in any month, a nil statement shall be given.
(4) In case any tax, fees or other charges are received, for which adequate details are not available to record in the relevant DCB Register, such amounts shall be recorded in a Suspense Register in KMF No 28. The concerned department shall then make all efforts to get the details of the amount so received within 15 days of the receipt of the amount, and record the details in the relevant DCB Register, by making suitable remarks in the Suspense Register. The details of the suspense items cleared shall be included in the Monthly Statement of change in demand or adjustments.