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Section 60: Provision for Unrealised Water Charges– (1) On the amount of ‘receivable’, remaining outstanding on account of water charges a provision shall be made for unrealised water charges at the end of the year, in accordance w…

The Karnataka Municipalities Accounting and Budgeting Rules, 2006.State Rules of Karnataka · 1964

(i) 50% of amount outstanding for more than 2 years, but not exceeding 3 years. ;

(ii) 100% of amount outstanding for more than 3 years.

(2) Such a provision is made on an overall basis in the books of account and neither any change shall be made in the DCB Register, nor shall this be treated as a reduction of demand or write-off. Action shall be continued to be taken to collect the outstanding amounts by legal means provided under the Act.

38

CHAPTER 11 PROCEDURE FOR ACCOUNTING FOR LICENSES

Where this provision sits

ActThe Karnataka Municipalities Accounting and Budgeting Rules, 2006.
Section60
Marginal noteProvision for Unrealised Water Charges– (1) On the amount of ‘receivable’, remaining outstanding on account of water charges a provision shall be made for unrealised water charges at the end of the year, in accordance with the following norms
JurisdictionState of Karnataka
StatusIn force as published by the source

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