Audit 2005

Advance Para.12(Draft Para.
66/2011)
NON RECOVERY ON ACCOUNT OF SECURITY DEPOSIT
AMOUNTING TO RS.7.633 MILLION FROM INDUSTRIAL
CONSUMER
Reply is given as under: -

New connection of M/s Usman Steel Foundry for a load of 3550 kW under
tariff B-III against App.No.414/New/B-III dated:11-07-2008 was approved vide this office
letter No.8730-43 dated:05-11-2008 subject to installation of 4th Power Transformer at 132
kV Shamkay Grid Station (Anex-A). As per clause-1 of technical clearance the capital cost
comes to Rs.22,80,512/- for which DN was issued alongwith TC and as per clause-2
security comes out to Rs.32,30,500/- but demand notice was not issued at that time.The
consumer did not deposit the DN of capital cost and requested for issuance of revised DN
(Anex-B).
The revised DN of capital cost amounting to
Rs.24,34,445/- was issued vide (Anex-C), furthermore the consumer was also intimated that
amount of security has been revised due to revised tariff notification of Ministry Water &
Power and new security will be Rs.1,08,63,000/- for load of 3550 kW @3060/- per kW for
which Demand Notice will be issued after completion of proposed 11 kV independent
feeder (Anex-D).
The completion report and financial closure is still awaited from Sr.Manager
(Construction) and Demand Notice of security will be issued at prevailing rates at that time
after completion of work and receiving of financial closure from
Sr. Manager (Construction).
Keeping in view the position explained above, the Draft Para may please be
dropped.
PARA NO. 20
UNJUSTIFIED EXPENDITURE OF RS. 4.221 MILLION ON ENGAGEMENT

OF CONSULTANT
The relevant record has been examined and observed that Agreement with M/s
Barqaab was executed exactly in the light of instructions contained in M.D (PEPCO) letter
No. _____________ dated _________ for the assignments / works pointed out by the Audit.
(Annex-A & B)
It is further added that only payment of those works has been made which have been
completed by the Consultants. The payment of pending works will be made only after
completion of work by M/s Barqaab.
Keeping in view the position explained above, the point may be dropped.
LAHORE ELECTRIC SUPPLY COMPANY LIMITED
TECHNICAL DIRECTORATE
22-A QUEENS ROAD LAHORE
PBX: 9204820-30 (Ext. 200) Ph./Fax: 9204818
E-mail: srmanpd@lesco.gov.pk
Advance Para.12(Draft Para.66/2011)

NON RECOVERY ON ACCOUNT OF SECURITY DEPOSIT
AMOUNTING TO RS.7.633 MILLION FROM INDUSTRIAL
CONSUMER

New connection of M/s Usman Steel Foundry for a load of 3550 kW under
tariff
B-III against App.No.414/New/B-III dated:11-07-2008 was approved vide this office letter
No.8730-43 dated:05-11-2008 subject to installation of 4 th Power Transformer at
132 kV Shamkay Grid Station (Anex-A). As per clause-1 of technical clearance the capital
cost comes to Rs.22,80,512/- for which DN was issued alongwith TC and as per clause-2
security comes out to Rs.32,30,500/- but demand notice was not issued at that time. The
applicant did not deposit the DN of capital cost and requested for issuance of revised DN
(Anex-B).
The revised capital cost amounting to Rs.24,34,445/-
and the applicant was also intimated that amount of security has been revised due to revised
tariff notification of Ministry Water & Power and new security will be Rs.1,08,63,000/- for
load of 3550 kW @3060/- per kW for which Demand Notice will be issued after completion
of proposed 11 kV independent feeder (Anex-C) The capital cost of Rs.24,34,445/- was
deposited by applicant (Anex-D).
The completion report and financial closure is still awaited from Sr.Manager
(Construction) and Demand Notice of security will be issued at prevailing rates at that time
after completion of work and receiving of financial closure from
Sr. Manager (Construction).
Keeping in view the position explained above, the Draft Para may please be
dropped.
DA – As above Chief Engineer (P&D)

Engr. Aziz-ur-Rehman
To: Manager Internal Audit LESCO.
Info: Master file
No.____________/P&D/DRW/ Dated____/01/2011
Hamid / TC-newconnection
PBX: 9204820-30 (Ext. 200) Ph./Fax: 9204818
Subject: NEW CONNECTION OF RAVI SPHROCAST 18-KM LAHROE

SHEIKHUPURA ROAD LAHORE
As the applicant provided the paid copy of paid Demand Notice of Security,.
Therefore the audit point may please be dropped.
DA – As above Deputy Manager (Planning)

For Chief Engineer (P&D)
To: Audit Officer LESCO.
Info: Master file
No.____________/P&D/DRW/ Dated____/02/2010

PBX: 9204820-30 (Ext. 200) Ph:9204818 Fax:9204819
Subject: EXTENSION OF LOAD FROM 4550 KW TO 4950 KW AGAINST APP. NO.

355/EOL DATED 5-9-2008 IN THE NAME OF RIASAT ALI S/O
MUHAMMAD MANSHA FOR M/S ALI RIASAT STEEL INDUSTRY NEAR
SHAMKEY GRID STATION G.T. ROAD MURIDKE
Reference: 1. Demand Notice No. 329 dated 18-3-2009.

2. This office letter No. 28602-3 dated 20-1-2010
As already intimated payment of Demand Notice of security:

Rs.12,24,000/- is not forthcoming from this office record. Therefore if you have
deposited the same, then a copy of paid Demand Notice may be supplied to this
office so that audit may be informed.
Deputy Manager (Planning)

To: Mr. Riasat Ali S/O Muhammad Mansha,

for M/s Ali Riasat Steel Industry,
near Shamkey Grid Station G.T. Road Muridke
Info: 1. DM (O) Muridke Divn. LESCO to restrict the consumer within

sanctioned load.
2. AM (CS) Muridke Divn. LESCO to confirm payment of security

Rs.12,24,000/- besides providing attested copy of Bank Scroll without
further loss of time.
3. Audit Officer, Camp at LESCO HQ.
4. Master file
No.____________/P&D/DRW/408/Skp. Dated____/1/2010
Hamid / tc-ext-3
PBX: 9204820-30 (Ext. 200) Ph./Fax: 9204818
Subject: RECOVERY OF DIFFERENCE OF R&R CHARGES RS.5,15,000/-

FROM M/S SADIQ PAPER PRODUCTS (PVT.) LTD.
Reference: Demand Notice No. 248 dated 22-1-2010.
Payment of difference of R&R charges: Rs.5,15,000/- is still awaited

which has been viewed seriously by Audit. Therefore the requisite amount may
please be deposited with Finance Director LESCO under intimation to this office.

To: M/s Sadiq Paper Products.

12-KM G.T. Road Shahdara, Lahore.
Info: 1. Manager (O) Northern Circle LESCO ) to follow up and get the
2. Manager (O) Northern Circle LESCO ) recovery effected without
) further loss of time.
4. Master file
No.____________/P&D/DRW/311/Ist Dated_____/1/2010
Hamid/dak-5
PBX: 9204820-30 (Ext. 200) Ph./Fax: 9204818
Subject: RECOVERY OF DIFFERENCE OF R&R CHARGES RS.5,15,000/-

FROM M/S SADIQ PAPER PRODUCTS (PVT.) LTD.
Reference: Demand Notice No. 248 dated 22-1-2010.
Payment of difference of R&R charges: Rs.5,15,000/- is still awaited

which has been viewed seriously by Audit. Therefore the requisite amount may
please be deposited with Finance Director LESCO under intimation to this office.

To: M/s Sadiq Paper Products.

12-KM G.T. Road Shahdara, Lahore.
Info: 1. Manager (O) Northern Circle LESCO ) to follow up and get the
2. Manager (O) Northern Circle LESCO ) recovery effected without
) further loss of time.
5. Master file
No.____________/P&D/DRW/311/Ist Dated_____/1/2010
Hamid/dak-5
PBX: 9204820-30 (Ext. 200) Ph./Fax: 9204818
Subject: NEW CONNECTION FOR 2900 KW AGAINST APP. NO. 380/B-III

DATED 12-4-2008 IN THE NAME OF MUBASHAR AHMAD S/O
CH. SARDAR MUHAMMAD FOR M/S BADAMI BAGH STEEL NOOR
ROAD NEAR GRID STATION BADAMI BAGH, LAHORE
Reference: Discussion dated 27-1-2010
It is intimated that the work of 11 kV feeder of M/s Badami Bagh Steel

is under execution with Sr. Manager Construction LESCO. Demand Notice of
security as per fresh rates will be issued after completion of work of 11 kV feeder.

To: Audit Officer,

Camp at LESCO HQ
Info: Master file.
No.____________/P&D/DRW/317/Ist Dated____/1/2010
Haimd/tc-newconn
PBX: 9204820-30 (Ext. 200) Ph./Fax: 9204818
Subject: ADVANCE PARAS NO.33(830), 1(798), 15(812), 35(832) FOR THE

PERIOD YEAR 2008-09.
Reference: Your office letter No. 1652/AP-2825, 1628/AP-2801, 1641/AP-2814 & No.
1654/AP-2827 all dated 3-12-2009.
The documents pertaining to 04 No. Advance Paras, received vide your above
referred letters are returned herewith in original as the same do not relate to this office.
Therefore the same may be sent to quarter concerned to proceed further.

( Saleem Akhtar )
To: Manager Internal Audit LESCO
Atten. Asstt. Manager (Admn. A/Cs)
Info: Master file.
No.______________/DRW/ Dated______/12/2009
Hamid Audit-2005
Final Notice
Subject: NON-PAYMENT OF LESS RECOVERED AMOUNT OF RS. 155,767/-
AGAINST NEW CONNECTION FOR 1050 KW LOAD IN THE NAME OF
SARDAR IQBAL S/O GHULAM HUSSAIN FOR M/S AL-HADEED
INDUSTRIES (STEEL FURNACE & RE-ROLLING MILLS) 16-KM
SHEIKHUPURA ROAD LAHORE AGAINST APP. NO. 326/B3/NEW DATED
3-1-2007
Reference: This office letter No. 10402-6 dated 13-12-2008.
Despite elapse of period of one year, you have not deposited less recovered
amount of capital cost: Rs. 155,767/-, which was pointed out by the Audit. You are finally
requested to deposit the same with Finance Director LESCO within 10-days positively to
avoid disconnection of supply.
Chief Engineer (P&D)

LESCO Ltd. Lahore
To: Mr. Sardar Iqbal S/O Ghulam Hussain,

For M/s Al-Hadeed Industries (Steel Re-Rolling Mills)
16-KM Sheikhupura Road, Lahore.
Info: 1. Finance Director LESCO. As soon as difference of capital cost Rs. 155,767/-
is realized in his account, the same may be transferred to LESCO Income
Account under intimation to this office .
2. Manager (Op.) Northern Circle LESCO ) for necessary action

3. DM (O) Ferozewala Divn. LESCO ) as above.
4. Master file
No.____________/P&D/DRW/295/Ist Dated____/11/2009
PBX: 9204820-30 (Ext. 200) Ph./Fax: 9204818
Subject: NEW CONNECTION FOR 1200 KW LOAD IN THE NAME OF

OSMAN KHALID WAHEED S/O KHALID WAHEED FOR M/S BF
BIOSCIENCES LTD. 5-KM SUNDAR RAIWIND ROAD LAHORE
AGAINST APP. NO. 340-A/B-III DATED 30-6-2007
On payment of requisite amount of Rs. 255,251/- by the Sponsor, the

same has been transferred to Sr. Manager Construction LESCO by Finance
Director LESCO vide No. 3246-47/FD/IOT dated 9-5-2009 (copy enclosed).
Therefore the point may please be dropped.
( Engr. Safdar Ali)

DA / As above For Chief Engineer (P&D)
Info: Master file
No.____________/P&D/DRW/425/2nd Dated____/6/2008
PBX: 9204820-30 (Ext. 200) Ph:9204818 Fax:9204819
FAX MESSAGE
Subject: ANNUAL INTERNAL AUDIT REPORT FOR 2006-2007 – UNAUTHORIZED

EXTENSION OF LOAD
A list of consumers involved in un-authorized extension of load as pointed out

by Audit is enclosed herewith.
Please issues Notices to the consumers to apply for extension of load in this
office under Tariff B-4 within 10-days, otherwise they may be restricted within their
sanctioned load by installing digital relay under intimation to this office.

(Engr. Saleem Akhtar)
To: All Managers (O) LESCO
Info: 1. Manager Internal Audit LESCO for information please.

2. Master file.
No._____________/DRW/ Dated______/5/2009
Hamid Audit-2005
PBX: 9204820-30 (Ext. 200) Ph:9204818 Fax:9204819
FAX MESSAGE

EXTENSION OF LOAD
A list of consumers having un-authorized extension of load as pointed out by

Audit is enclosed herewith.
office under Tariff B-4, otherwise they may be restricted within their sanctioned load under
intimation to this office.

Info: Master file.
No._____________/DRW/ Dated______/5/2009
Hamid Audit-2005
PBX: 9204820-30 (Ext. 200) Ph:9204818 Fax:9204819
FAX MESSAGE

EXTENSION OF LOAD
A list of consumers having un-authorized extension of load as pointed out by

Audit is enclosed herewith.
office under Tariff B-4, otherwise they may be restricted within their sanctioned load under

Info: Master file.
No._____________/DRW/ Dated______/5/2009
Hamid Audit-2005
PBX: 9204820-30 (Ext. 200) Ph:9204818 Fax:9204819
Subject: ANNUAL INTERNAL AUDIT REPORT FOR 2006-2007
Reference: Your office letter Mp/ DCAL/AAR/2006-2007/8768-72 dated 5-5-2009.
Para-wise reply is as under:
Sr. Summ Remarks

# Para #
1 4 A detailed inquiry has been conducted by Manager (M&S) and
approved by CEO LESCO. Disciplinary action against the
officers/officials at fault is under process in HR Directorate.
2 5 Service Registers have been completed by Mr. Najam-ul-Hassan,

HDM, which can be checked / verified.
3. 6 It is at the discretion of consumers to apply load as per their actual load

requirement under appropriate tariff irrespective of the fact that applied
load falls at the boundary of any tariff. As such if any consumer applies
at the boundary of tariff B3, this office cannot compel him to apply
under tariff B4. Therefore all the cases of extension of load have been
processed exactly as per rules and after fulfillment of all departmental
formalities including obtaining Test Repots from Electric Inspector as
per actual load installed at site duly verified by Deputy Manager
(Operation) concerned.
However Mangers (O) concerned have been advised to issues Notices
to the consumer to apply for extension of load under tariff B-4
otherwise they may be restricted within their sanctioned load.
It is further added that M/s Rehman Steel & M/s New Shalimar Re-
Rolling (Sr. No. 1 & 2) have applied for extension of load under B-4
and their cases are under process.
Keeping in view the position explained above, the paras may please be settled.

Info: Master file.
No._____________/DRW/ Dated______/5/2009
Hamid Audit-2005
PBX: 9204820-30 (Ext. 200) Ph./Fax: 9204818
Subject: EXTERNAL ELECTRIFICATION OF GOLDMINE PLAZA 105-

FEROZEPUR ROAD LAHORE (ULTIMATE DEMAND: 1247.52 KW)
Reference: This office letter No. 11138-42 dated 29-12-2008
As confirmed by Finance Director, LESCO vide No. 2636-37/FD/IOT dated

11-3-2009 (Copy enclosed), less recovered amount: Rs. 5591/-, as pointed out by the Audit,
has been deposited by the Sponsors. Therefore the para may please be settled.

Info: Master file
No.____________/P&D/DRW/1061/LESCO Dated____/3/2009
PBX: 9204820-30 (Ext. 200) Ph./Fax: 9204818
Subject: ADVANCE PARA NO. 5(533) REGARDING UN-DUE BENEFIT TO

THE CONSUEMR ON ACCOUNT OF CAPITAL COST
Reference: Your office letter No. 2411 dated 23-10-2008.
In response to comments of D.G. Audit, it is clarified that since a large

number of consumers had switched-over to self-generation during the years 1999-2000,
therefore all DISCOs were instructed to intensify their efforts to bring them on WAPDA
System to use optimum power supply since WAPDA had surplus power during that period
to generate revenue. In this regard a special Incentive Package for such industries was
introduced by the Authority vide No. 768-82/GMO dated 8-9-2000 (copy enclosed).
The case of reconnection of M/s Mayfair was processed exactly keeping in

view the Authority’s instructions. Action taken by the officers was exactly in accordance
with the spirit of the instructions; as such no action against any of the officer/official will be
appropriate at this stage. A detailed report has already been sent (copy enclosed). It is
further added that instant work has not so far been taken in hand by Sr. Manager
Construction.
Keeping in view the position explained above, the para may please be got
settled.

Info: Master file
No.____________/P&D/DRW/228/2nd Dated____/1/2009
PBX: 9204820-30 (Ext. 200) Ph./Fax: 9204818
Subject: ADVANCE PARA NO. 12(540) REGARDING NON-RECOVERY OF

SERVICE CHARGES ABOUT RS. 10 MILLIONS FROM NON-
LICENSEE ENTITIES / CONSUMERS OF BULK SUPPLY TARIFF –
SOP TO SUNDAR INDUSTRIAL ESTATE
Reference: 1. This office letter No. 12428 dated 27-1-2009.

2. Reference meeting held in your office dated 28-1-2009.
As already requested during meeting held in your office on 28-1-2009, a copy

of criteria /detail in the light of which service charges about Rs. 10 Millions from non-
licensee entities / consumers of bulk supply tariff worked out by D.G Audit may please be
supplied to this office in order to proceed further in the matter.

Info: Master file
No.____________/P&D/DRW/309/2nd Dated____/1/2009
PBX: 9204820-30 (Ext. 200) Ph./Fax: 9204818
Subject: MINUTES OF MEETING CONVENED BY CHIEF EXECUTIVE

OFFICER LESCO TO DISCUSS REPORT OF MANAGER
(INTERNAL AUDIT) FOR THE YEAR 2007-2008
Reference: Your office letter No. 759-63 dated 26-1-2009
The requisite reply has already been given to Manager (Internal Audit)
LESCO vide this office No. 11343-53 dated 24-1-2009 & 11299-300/P&D/DM(M&R)
dated 23-1-2009. Photocopies of the same are being enclosed.

To: Dy. Manager (Admn.) LESCO
Info: 1. Manager (Internal Audit) LESCO

2. Master file.
No.______________/DRW/ Dated______/1/2009
Hamid Audit-2005
PBX: 9204820-30 (Ext. 200) Ph./Fax: 9204818
Subject: EXECUTION OF WORK OF EXTENDED LOAD CASES
Reply to Para No. 25, 55 & 57 is given as under:

Para No. 25 Non-Recovery of R&R Charges from Shopping Plazas
It is intimated that Revised Policy for Electrification of Shopping
Plazas/Commercial & Multistory Buildings by proposing levy of R&R charges like wise
industrial connections upto load 1000 kW was issued by this office vide No.
6390-6405/DRW/Circular dated 22-10-2003. However after due consideration and
observing some inconsistency with Schedule of Tariff, the implementation of revised policy
issued vide above referred letter was held in abeyance with the date of its issuance vide this
office No. 93359-76 dated 1-11-2003 (copies enclosed).
It is further added that while issuing Revised Policy, GM (Op.), GM (CS) &
GM C&M) it was also requested for vetting of the said policy. However since no vetting in
this regard was received from Wapda House and implementation on the revised policy was
also stopped as mentioned above; as such R&R charges are not being levied on Shopping
Plazas.
Keeping in view the position explained above, the para may be settled.
Para No. 55 LOSS TO LESCO DUE TO NON-INSTALLATION OF

INDEPENDENT FEEDER AGAINST EXTENDED LOAD CASES
The requisite instructions, as desired by Audit, have been issued to all field
formations and M&T to adopt all measures to restrict the consumers within the limits of
their sanctioned load by adjusting the setting of the digital relay (where installed) of
metering panel according to the sanctioned load and to restrict the use of load upto the
approved limits by keeping vigilance while recording MDI.
Para No. 57 LOSS TO LESCO DUE TO NON-INSTALATION OF INDEPENDENT

FEEDERS AGAINST EXTENDED LOAD CASES
Sr. Manager Construction LESCO has been advised to expedite the work of
11 kV independent feeders.


Info: Master file.
No.______________/DRW/ Dated______/1/2009
Hamid Audit-2005
PBX: 9204820-30 (Ext. 200) Ph./Fax: 9204818
Subject: PARA NO. 25, 55 & 57

Reply to Para No. 25, 55 & 57 is given as under:
Para No. 25 Non-Recovery of R&R Charges from Shopping Plazas
It is intimated that Revised Policy for Electrification of Shopping
Plazas/Commercial & Multistory Buildings by proposing levy of R&R charges like wise
industrial connections upto load 1000 kW was issued by this office vide No.
6390-6405/DRW/Circular dated 22-10-2003. However after due consideration and
observing some inconsistency with Schedule of Tariff, the implementation of revised policy
issued vide above referred letter was held in abeyance with the date of its issuance vide this
office No. 93359-76 dated 1-11-2003 (copies enclosed).
It is further added that while issuing Revised Policy, GM (Op.), GM (CS) &
GM C&M) were was also requested for vetting of the said policy. However since no vetting
in this regard was received from Wapda House and implementation on the revised policy
was also stopped as mentioned above; as such R&R charges are not being levied on
Shopping Plazas.
Keeping in view the position explained above, the para may be settled.
Para No. 55 LOSS TO LESCO DUE TO NON-INSTALLATION OF

INDEPENDENT FEEDER AGAINST EXTENDED LOAD CASES
The requisite instructions, as desired by Audit, have been issued to all field
formations and M&T to adopt all measures to restrict the consumers within the limits of
their sanctioned load by adjusting the setting of the digital relay (where installed) of
metering panel according to the sanctioned load and to restrict the use of load upto the
approved limits by keeping vigilance while recording MDI.
Para No. 57 LOSS TO LESCO DUE TO NON-INSTALATION OF INDEPENDENT

FEEDERS AGAINST EXTENDED LOAD CASES
Sr. Manager Construction LESCO has been advised to expedite the work of
11 kV independent feeders.
(Egnr. Saleem Akhtar)

Info: 1. Sr. Manager Construction LESCO ) for necessary action
2. All Managers (O) LESCO. ) as above.
3. Managers Technical M&T (East) & (West) )
4. Master file.
No.______________/DRW/ Dated______/1/2009
Hamid Audit-2005
PBX: 9204820-30 (Ext. 200) Ph./Fax: 9204818
Subject: NON-RECOVERY OF SERVICE CHARGES ABOUT RS. 10

MILLIONS FROM NON-LICENSEE ENTITIES / CONSUMERS OF
BULK SUPPLY TARIFF – SOP TO SUNDAR INDUSTRIAL ESTATE
Reference: Your office letter No. 2413/AP-2543 dated 23-10-2008 and No. 2848 dated
5-12-2008.
The case has been examined and brief facts to the extent of Sundar Industrial
Estate are given as under:
1. Punjab Govt. set up an Industrial Estate at Sundar (PIE). Initially it was intimated
that total demand of Sundar Industrial Estate is 150 MW ( In three years) for which
they are planning to construct their own Power Plant of capacity 200-250 MW.
2. M/s PIE intended to construct their own grid station by installing 3 x 30/40 MVA
Power Transformers for catering initial 50% load requirement. However 132 kV
transmission line was to be constructed by LESCO for which Sponsors had already
deposited Rs. 1,17,00,000/-
3. In the first instance new connection of 4.8 MW load provisionally under tariff B-3
was allowed in 3/2006 through 2 No. 11 kV feeders by proposing installation of
10/13 MVA Power Transformer at 132 kV Chak-65 grid station for which M/s PIE
deposited estimated cost: Rs.50.82 Millions. Subsequently EOL from 4.8 MW to 10
MW was allowed.
4. Since the mode of supply of power to Sundar Industrial Estate was not covered under
the definition of any existing Tariff and Tariff C is also not applicable to Sundar
Industrial Estate being industrial nature of use; as such provisionally Tariff B-4 was
allowed. However the Sponsor has already been requested to take up the matter with
NEPRA for allowing special tariff.
5. The matter of services as pointed out Audit will be dealt with on receipt of decision
from NEPRA or competent authority.

Info: Master file
No.____________/P&D/DRW/309/2nd Dated____/1/2009
PBX: 9204820-30 (Ext. 200) Ph./Fax: 9204818
Subject: NON-RECOVERY OF SERVICE CHARGES ABOUT RS. 10

MILLIONS FROM NON-LICENSEE ENTITIES / CONSUMERS OF
BULK SUPPLY TARIFF – SOP TO SUNDAR INDUSTRIAL ESTATE
Reference: Your office letter No. 2413/AP-2543 dated 23-10-2008 and No. 2848 dated
5-12-2008.
The case has been examined and brief facts to the extent of Sundar Industrial
Estate are given as under:
6. Punjab Govt. set up an Industrial Estate at Sundar (PIE). Initially it was intimated
that total demand of Sundar Industrial Estate is 150 MW ( In three years) for which
they are planning to construct their own Power Plant of capacity 200-250 MW.
7. M/s PIE intended to construct their own grid station by installing 3 x 30/40 MVA
Power Transformers for catering initial 50% load requirement. However 132 kV
transmission line was to be constructed by LESCO for which Sponsors had already
deposited Rs. 1,17,00,000/-
8. In the first instance new connection of 4.8 MW load provisionally under tariff B-3
was allowed in 3/2006 through 2 No. 11 kV feeders by proposing installation of
10/13 MVA Power Transformer at 132 kV Chak-65 grid station for which M/s PIE
deposited estimated cost: Rs.50.82 Millions. Subsequently EOL from 4.8 MW to 10
MW was allowed.
9. Since the mode of supply of power to Sundar Industrial Estate was not covered under
the definition of any existing Tariff and Tariff C is also not applicable to Sundar
Industrial Estate being industrial nature of use; as such provisionally Tariff B-4 was
allowed. However the Sponsor has already been requested to take up the matter with
NEPRA for allowing special tariff.
10. The matter of services as pointed out Audit will be dealt with on receipt of decision
from NEPRA or competent authority.

Info: Master file
No.____________/P&D/DRW/309/2nd Dated____/1/2009
PBX: 9204820-30 (Ext. 200) Ph./Fax: 9204818
Subject: EXTERNAL ELECTRIFICATION OF GOLDMINE PLAZA 105-

FEROZEPUR ROAD LAHORE (ULTIMATE DEMAND : 1247.52 KW)
As pointed out by Audit, while preparing estimate of your connection

an amount of Rs.5591/- was less recovered from you erroneously. Therefore the requisite
amount of Rs.5591/- may please be deposited with Finance Director LESCO immediately
under intimation to this office.

To: Mr. Naveed Ahmad,

Goldmine Plaza 105-Ferozepur Road,
Lahore.
Info: 1. Finance Director LESCO. As soon as difference of capital cost Rs.5591/- is

realized in his account, the same may be transferred to Sr. Manager
Construction through Credit Advice under intimation to this office .
5. Sr. Manage Construction LESCO.
6. Manager Internal Audit LESCO.
7. M/s Jansons Engineering Survives, 3 rd Floor IEP Building 97-B/D-1 Main

Boulevard, Liberty Roundabout Gulberg-III, Lahore to get the amount
deposited as mentioned above.
8. Master file
PBX: 9204820-30 (Ext. 200) Ph./Fax: 9204818
Subject: EXTENSION OF LOAD FROM 952 KW TO 2900 KW AGAINST APP. NO.

112/EOL DATED 21-10-2005 IN THE NAME OF FARAZ SHAFIQ ALAM
S/O MIAN MUHAMMAD SHAFIQ ALAM FOR M/S ALAM COTTON
MILLS (PVT.) LTD. 6-KM OFF MANGA RAIWIND ROAD LAHORE
It is intimated that while preparing estimate for the subject extension of load,
an amount of Rs. 592,394/- (share cost of existing poles) was less recovered from you due
to computer mistake. Therefore Demand Notice of the requisite amount viz. Rs.592,394/- is
being enclosed, which may please be deposited with Finance Director LESCO under

DA / D.N. LESCO Ltd. Lahore
To: Mr. Faraz Shafiq Alam S/O Mian Muhammad Shafiq Alam,
for M/s Alam Cotton Mills (Pvt.) Ltd.
6-KM Off Manga Raiwind Road, Lahore
Info: 1. Finance Director LESCO. As soon as difference of capital cost Rs. 592,394/-
is realized in his account, the same may be transferred to Sr. Manager
Construction LESCO through Credit Advice under intimation to this office.
2. Master file
No.____________/P&D/DRW/371/2nd Dated____/12/2008
PBX: 9204820-30 (Ext. 200) Ph./Fax: 9204818
Subject: EXTERNAL ELECTRIFICATION OF PASSCO HEAD OFFICE

BUILDING KASHMIR ROAD NEAR LDA PLAZA LAHORE
(ULTIMATE DEMAND 948 KW)
As pointed out by Audit, while preparing the estimate of your connection an

amount of Rs. 52,582/- was less recovered from you erroneously. Therefore the requisite
amount of Rs. 52,582/- may please be deposited with Finance Director LESCO immediately

LESCO Ltd. Lahore.
To: Col. ® Naeem Sarwar,

GM (HR) PASSCO, Lahore.
Info: 1. Finance Director LESCO. As soon as difference of capital cost Rs.52,582/-is

realized in his account, the same may be transferred to LESCO Income
Account under intimation to this office .
10. M/s Jansons Engineering Survives, 3 rd Floor IEP Building 97-B/D-1 Main
Boulevard, Liberty Roundabout Gulberg-III, Lahore.
11. Master file
PBX: 9204820-30 (Ext. 200) Ph:9204818 Fax:9204819
Subject: STATUS OF PENDING DRAFT PARAS
Latest status of outstanding Draft Paras is given as under:
Sr. Draft Name Remarks

# Para No.
1. DP- OPF Housing Total recoverable amount in the instant case
17/2004 Scheme including cost of 62 No. Transformers was
Rs. 1,06,06,079/-. In the light of the report of
NAB, M/s OPF provided 62 No.
Transformers valuing Rs.52,48,853/-. For the
balance amount of Rs. 53,57,226/- M/s OPF
had furnished Bank Guarantee. Since no
further amount is recoverable from M/s OPF
as such the para may be dropped.
2. -do- Gosha-e-Ahbab Actual balance payable amount was
Housing Scheme Rs.548,314/-instead of Rs.5,13,548/- as
pointed out by Audit. Since actual payable
amount of Rs. 548,314/- has been recovered
as such the para may be dropped.
3. 40/2004 M/s Sheikh Spinning The Writ Petition has been disposed off by
Hon’ able Lahore High Court, Lahore. Now
DM (O) Model Industrial Divn. LESCO has
been advised to issue Final Notice to the
consumer to deposit the requisite amount
within 10-days, failing which their supply
may be disconnected. Further progress in this
regard will be intimated in due course.

LESCO Limited, Lahore

Info: 1. DM (O) Model Industrial Divn. LESCO to issue Final Notice to
M/s Sheikh Spinning to deposit the requisite amount within 10-days, failing
which their supply may be disconnected. Feedback in this regard may be
intimated to this office for onward submission to Audit.
2. Master file.
No._____________/DRW/ Dated______/11/2008
Hamid Audit-2005
PBX: 9204820-30 (Ext. 200) Ph:9204818 Fax:9204819
Subject: STATUS OF PENDING DRAFT PARAS
Latest status of outstanding Draft Paras is given as under:
Sr. Draft Para Audit observations Remarks

# No.
1. DP-17/2004 Outstanding amount Total recoverable amount in the instant
with OPF Housing case including cost of 61 No.
Scheme Transformers was Rs. 1,06,06,079/-. In
the light of the report of NAB, M/s OPF
provided 61 No. Transformers valuing
Rs.52,48,853/-. For the balance amount
of Rs. 53,57,226/- M/s OPF submitted
Bank Guarantee valid upto 31-12-2008.
In this regard Finance Director was
advised to get the Bank Guarantee
encashed but OPF submitted a
representation that remaining
outstanding amount has not been
worked out correctly. Accordingly CEO
LESCO has advised:
(i) To recheck when the material
installed at site
(ii) What was the rates at that
time.
But M/s OPF has been requested to visit
this office and the mater is still under
consideration. However amount pointed
out by Audit Rs. 52,48,853/- is not
recoverable as M/s OPF had provided
61 Transformers.
1. DP-17/2004 Outstanding amount Total recoverable amount in the instant
with OPF Housing case including cost of 62 No.
Scheme Transformers was Rs. 1,06,06,079/-. In
the light of the report of NAB, M/s OPF
provided 62 No. Transformers valuing
Rs.52,48,853/-. For the balance amount
of Rs. 53,57,226/- M/s OPF had
furnished Bank Guarantee. Since no
further amount is recoverable from M/s
OPF as such the para may be dropped.
2. Gosha-e-Ahbab Actual balance payable amount was Rs.
Housing Scheme 548,314/-instead of Rs.5,13,548/- as
pointed out by Audit. Since actual
payable amount of Rs. 548,314/- has
been recovered as such the para may be
dropped.
3. Sheikh Spinning As intimated by DM (O) Model
Industrial Divn. LESCO on telephone,
case is yet to be finalized by the
Hon’able Lahore High Court Lahore.
Next date of hearing has not been fixed
as yet. Further progress will be
submitted accordingly.

( Ch. Parvez Masood)
Info: Master file.

No._____________/DRW/ Dated______/3/2008
Hamid Audit-2005
Enclosed please find herewith a copy of Director HRD/Admn. letter No.

11498-507 dated 9-10-2008 with the direction to get your record verified from concerned
quarter immediately under intimation to all concerned.
(Ch. Parvez Masood)
To: 1. DM (P-II) LESCO HQ.

2. DM (P-III) LESCO HQ.
Info: 1. Manager Internal Audit LESCO.

2. DM (Admn.) LESCO HQ with ref to above.
3. Master file.
No.___________/ DRW/ Dated____/10/2008
Hamid / Audit
LESS RECOVERY OF CAPITAL COST DUE TO CALCULATION MISTAKE OF
RS.900/- M/S KSF TRIZONE
The relevant record has been examined and observed that although
dismantlement charges of Rs.900/- are less recovered due to typing error but Rs.1423/- are
recovered in excess in the same estimate on account of Barqaab charges which are not
recoverable on the amount sent to DM (O) and only leviable on the amount sent to
Sr. Manager Construction. Hence due to compensating error no loss has been sustained by
the department as such keeping in view the position explained above, the point may be
dropped.
UNDUE BENEFIT OF RS. 6.088 MILLION
TO THE CONSUEMR ON ACCOUNT OF CAPITAL COST
The relevant record has been examined and observed that Para is not based on
fact. Brief history of the case is as under:-
M/s Mayfair Textile was approved as B-3 connection with independent feeder during
07/1993 from Raiwind grid station on cost deposit of Rs.60,19,032/-. The firm left WAPDA
during 03/1996 and opted to receive supply from Kohi-Noor Genetic Ltd. During the
period of disconnection, the feeder; most of which ran along Rohi Nala either fell down into
the Nala or was subjected to various attempts by gangsters lost its identity and was utilized
in different parts by the field staff as such its Rehabilitation was not possible when M/s May
Fair intended to switch-over to LESCO system in 2000 and a new arrangement had to be
resorted-to in view of the fact that May Fair fell nearer to Chak-65 than Raiwind grid station
and had lesser operational problems with less line losses while remaining with Chak-65 grid
station.
As per incentive package for RCO of CPP consumers, new feeder was proposed for
Mayfair and the Rehabilitation cost was required to be borne by the department and as a
stop-gap arrangement 3500KW load of M/s Mayfair was connected with independent Shah
Nawaz feeder. Subsequently Yarn Textile (779 kW) and Empire Textile (1500 kW) were
also connected with Shah Nawaz feeder after recovering cost 0.96 Million and subsequently
load of M/s Mayfair was also extended from 2940 kW to 4200 kW on the same Shah Nawaz
feeder and M/s Shah Nawaz during the entire period kept on recording protests on this
unilateral onslaught.
Now M/s Shah Nawaz has also come-up with his applied extension of load from
2400KW to 3200KW, but with 4200KW of M/s Mayfair, technical parameters of the feeder
cross permissible limits with simulated extension of M/s Shah Nawaz and there is a need to
disassociate M/s Mayfair from 11 kV Shah Nawaz feeder so as to provide sufficient slot of
load for Shah Nawaz to accommodate its extension of load.
LESCO is morally and objectively obliged to accommodate extension of load of M/s

Shah Nawaz on the feeder constructed on the cost deposited by M/s Shah Nawaz and while
doing so, Mayfair will have to be isolated by constructing new feeder from Chak-65 grid
station with an estimated cost of Rs.6.3 Millions.
As per recommendations of BOD, the case was referred to Legal Director LESCO
for legal opinion. Legal Director LESCO vide his letter No. 7699 dated 26-6-2007 opined
that there is no legal implication in construction of feeder of M/s Mayfair at LESCO’s cost
upto load 2940 kW. However additional expenditure, if any, to upgrade the proposed feeder
for capacity of extended load of 4200 kW shall be recovered from the consumer.
Recommendations of the Legal Director is placed at Annexure-II.
Accordingly as per approval of BOD, the case was processed cost and estimated cost
of proposed 11 kV feeder for M/s Mayfair at fresh rates of inventory comes to be Rs. comes
7.76 Million instead of Rs. 5.4 (previously worked out at old rates). As per
recommendations of Legal Director LESCO Rs.6.08 Million shall be borne by LESCO upto
load 2940 kW and remaining amount of Rs.1.67 Million upto load 4200 kW was recovered
from M/s Mayfair. However the final bearable cost by LESCO comes to (Rs.6.08-0.96M)
=Rs.5.12M instead of Rs.6.08 M.
Keeping in view the position explained above, the para may be dropped.
RECOMMENDATIONS OF LEGAL DIRECTOR LESCO REGARDING
CONSTRUCTIN OF 11 KV FEEDER FOR M/S MAFAIR TEXTILE
At Page-4 of the report, Legal Director LESCO opinioned that there is no
legal implication in construction of feeder for M/s Mayfair at LESCO’s cost on
the following grounds:
1. LESCO has utilized, for its benefit, the 11 kV feeder of approximately 10-KM length
which was constructed at the cost of M/s Mayfair to provide electricity to it premises.
2. It has been agreed vide clause-4 of the approval letters No. 7904-11/DRW/288/SE-3
dated 17-8-2000 and 6474-80 dated 6-2-2003 about reconnection of M/s Mayfair that
the proposed 11 kV feeder shall be constructed / extended upto the premises of M/s
Mayfair at departmental (LESCO’s) cost chargeable under head MOLD. This is
binding in nature.
3. The clause (v) of WAPDA policy letter No. 768-82/GMO/PA dated 8-9-2000 lays
down that the cost of stolen material of CPP consumer lines during the disconnection
period shall be borne by WAPDA. It means that the intention behind this was that
upon reconnection, the supply of energy to the CPP consumer was to be made by
rehabilitation, at WAPDA cost, of the line (feeder), which was constructed at the cost
of that consumer. In this case the rehabilitation of that line / feeder was not possible
as LESCO had already utilized that feeder almost entirely for its own benefit.
Therefore, by keeping in view this intention as well as the fact that no compensation /
refund was given to M/s MSM for utilization of its lines / feeder by LESO, provision
of electricity to it through lines / feeder constructed at LESCO cost is quite
justifiable. However LESCO is only bound to provide a load upto 2940 kW
at its own cost now, because the original feeder of M/s MSM which was
constructed at its cost and designed for this load was later on utilized by
LESCO. Any additional expenditure which may be incurred to upgrade
the proposed feeder for capacity of extended load of 4200 kW may be
taken from the consumer.
4. Since some portion of original feeder was not utilized by LESCO as it reportedly fell
in to Rohi Nala, therefore, if the cost of new feeder exceeds from the cost of feeder
utilized by LESCO, then it may be recovered from the consumer M/s Mayfair
Spinning Mills. It is further suggested that dues permissible for extension of load
may also be recovered from M/s STM for accommodating their request of EOL
PBX: 9204820-30 (Ext. 200) Ph:9204818 Fax:9204819
FAX MESSAGE
Subject: PARA NO. 31 – NON CONFIRMATION OF RETURN OF MATERIAL

REMOVED WHILE EFFECTING EOL FROM 474 KW TO 900 KW IN THE
NAME OF ANEES AHMAD KHAN FOR M/S HIGH NOON LABORTORIES
AGAINST APP. NO. 83/EOL DATED 20-5-2005
Please refer to this office letter No. 6606-08 dated 13-9-2007 vide which a
copy of Audit Para No. 31 was sent to your office with the remarks to confirm that the
material mentioned in the Para is returned to store besides providing a copy of MRN. But
despite elapse of a period of about one year nothing has been heard from your end which
has been viewed seriously.
You are once again advised to look into the matter at personal level and
confirm that material mentioned in the Para has been returned to store. A copy of MRN may
also be supplied to this office immediately so that Audit Para may be got settled.
MATTER MOST URGENT

( Ch. Parvez Masood )
To: DM (O) A.I. Town Divn. LESCO.
Info: 1. Manager (O) Central Circle LESCO to ensure compliance.

3. Master file.
No._____________/ DRW/360/2nd Dated____/8/2008
Hamid Audit-2005
PBX: 9204820-30 (Ext. 200) Ph:9204818 Fax:9204819
FAX MESSAGE
Subject: AUDIT PARA NO. 17 REGARDING REFUND OF RS. 61,30,159/-

RESULTED INTO GRANT OF UNDUE BENEFIT OF RS. 1,12,32,000/- TO
MR. SHAHZAD MANZOOR FOR M/S RAHMAT NAZIR RAYAN (PVT.)
LTD. SHEIKHUPURA DUE TO NON-INCLUSION OF COST OF
TRNSFORMER
copy of Audit Para No. 17 was sent to your office for submission of appropriate reply but
the same is still awaited from your end.
The matter may be looked into at personal level and requisite report be sent to
this office without further loss of time so that the Para may be got dropped / settled from
Audit.

(Ch. Parvez Masood)
To: Project Director (GSC) LESCO

2. Master file.
No.___________/ DRW/273/Skp. Dated____/8/2008
Hamid / Audit
PBX: 9204820-30 (Ext. 200) Ph:9204818 Fax:9204819
FAX MESSAGE
Subject: AUDIT PARA NO. 07 REGARDING LESS RECOVERY OF GRID COST

AMOUNTING TO RS. 5,25,52,000/- + RS.99,10,000/- = RS.6,24,62,000/- (-) RS.
3,25,00,000/- = RS.2,99,62,000/- FROM MUZAFFAR AHMED MALIK FOR
MALIK BOARD AND PAPER INDUSTRIES (PVT.) LTD. LAHORE
copy of Audit Para No. 07 was sent to your office for submission of appropriate reply but
the same is still awaited from your end.
The matter may be looked into at personal level and requisite report be sent to
this office without further loss of time so that the Para may be got dropped / settled from
Audit.

(Ch. Parvez Masood)

2. Master file.
No.___________/ DRW/161/Ist Dated____/8/2008
Hamid / Audit
PBX: 9204820-30 (Ext. 200) Ph:9204818 Fax:9204819
Subject: AUDIT PARA NO. 09 – IRREGULAR GRANT OF EXTENSION OF LOAD

TO CH. ZAHID HAFEEZ STEEL MILLS
Reference: Para No. 09 (copy enclosed)
While going through the record, it has been observed that the Para is not based
on fact. The ban on new furnace connections was imposed verbally on the request of Steel
Melters Association and not by the Authority at its own. Furthermore extension of load in
the instant case was allowed for Steel Re-Rolling Mills which comes under different nature
of industry than furnace.
From the above it is clear that the para is not justified as such the same may be
dropped / settled.

(Ch. Parvez Masood)
Info: Master file.
No.___________/ DRW/14/Ist Dated____/6/2008
Hamid / Audit
PBX: 9204820-30 (Ext. 200) Ph:9204818 Fax:9204819
Subject: AUDIT PARA NO. 08 REGARDING:
(i) NON RECOVERY OF LUMPSUM COST OF GRID STATION IN

CONTRADICTION TO ABRIDGED CONDITION NO. 08
(ii) SANCTION OF STEEL FURNACES DURING BAN IMPOSED BY THE

AUTHORITY (APP. NO. 04/EOL DATED 28-2-2007 IN THE NAME OF
M/S NEW SHALIMAR STEEL INDUSTRY (PVT.) LTD.
Reference: Para No. 08 (copy enclosed)
The relevant record has been examined and observed that Para is not based on
fact. Point-wise reply is given as under:
(i) The cost of grid station & transmission line is being recovered in installments
as per decision of Board of Directors LESCO. A copy of Minutes of BOD
meeting is being enclosed.
(ii) Since the consumer is already running a furnace connection for
4500 kW load, therefore levy of ban on such connections cannot be imposed.
It is further clarified that ban on new furnace connections was imposed on the
request of Steel Melters Association and not by the Authority.
Keeping in view the position explained above, the para may be dropped /
settled.

(Ch. Parvez Masood)
Info: Master file.
No.___________/ DRW/298/Ist Dated____/6/2008

Hamid / Audit
PBX: 9204820-30 (Ext. 200) Ph:9204818 Fax:9204819
Subject: AUDIT PARA NO. 07 REGARDING LESS RECOVERY OF GRID COST

AMOUNTING TO RS. 5,25,52,000/- + RS.99,10,000/- = RS.62,46,200,000/- (-)
RS. 3,25,00,000/- = RS.2,99,62,000/- FROM MUZAFFAR AHMED MALIK
FOR MALIK BOARD AND PAPER INDUSTRIES (PVT.) LTD. LAHORE
Enclosed please find herewith a copy of Audit Para No. 07, which is self-
explanatory and relates to your Circle.
Please go through the contents of enclosed Para and submit appropriate reply
so that the Para may be got dropped / settled from Audit.

(Ch. Parvez Masood)

2. Master file.
No.___________/ DRW/161/Ist Dated____/6/2008
Hamid / Audit
PBX: 9204820-30 (Ext. 200) Ph./Fax: 9204818
Subject: STATUS OF OUTSTANDING AUDIT PARAS FOR THE PERIOD

7/2005 TO 6/2006
Latest status of outstanding Audit Paras is given as under:
Sr. Para No. Audit observations Remarks

#
1. Para # 4 Irregular credit to Despite repeated reminders the
consumer on account of consumer has not deposited Rs.
scrap value of material 532,080/-. Therefore the case of
Rs.532,080/- in the adjustment of Rs. Rs.532,080/- out of
name of Mian Umer amount already deposited by the
Hayat for M/s New consumer: Rs.50 lac for their EOL from
Shalimar Steel 4.5 MW to 7 MW, is under process.
After adjustment of requisite amount
audit will be informed accordingly.
2. Para # 1,12 Less recovery of R&R As already intimated the case was
& 22/A charges: Rs.2,48,597/-. referred to Chief Engineer (O) Wapda
House, Lahore for clarification vide this
office No. 9934-35/DRW/203 Ist dated
16-12-2005. But despite reminder issued
vide No.5719-20 dated 28-8-2007 &
14536-37 dated 6-3-2008 no response
has been received till date. The case will
be decided on receipt of clarification
and your office will be informed
accordingly.
3. Para # 2 Undue benefit of capital As already intimated in order to bring
cost: Rs.20,77,441/- to the technical parameters within
the consumers due to specified limit reconductoring of 11 kV
revision of estimate. feeder amounting to Rs.90,869/- was
(M/s Bhatti Cotton) required. The work of reconductoring
has already been completed. After
adjustment of requisite amount an
Rs.311,130/- is still in hand. It is further
added that no undue benefit was given
to the consumer. Technical parameters
of the feeders are still within the
specified limit. A statement showing
progressive loss of the feeder is being
enclosed. Therefore the para may be
dropped.
4. 4(2),22(b) Undue benefit on A copy of MRN supplied by

account of material Sr. Manager Construction vide No.
returned to store. 10257/PDC dated 28-2-2008 vide which
removed 630 kVA Transformer of M/s
Cool Industries is being enclosed.
Therefore the para may be dropped.

Info: Master file.

No._____________/DRW/ Dated______/3/2008
Hamid Audit-2005
PBX: 9204820-30 (Ext. 200) Ph./Fax: 9204818
Subject: AUDIT VERIFICATION OF AUDIT REPORT 2005-06
Enclosed please find herewith a list of pending Audit Reports for

2005-06, which may be gone through and pending reports of your Circles may be got
verified / settled from Audit Party at Room No. 115 LESCO Headquarter and report
compliance.

(Ch. Parvez Masood)
To: All Deputy Managers (Planning)

LESCO Headquarter
Info: Master file.
No.___________/ DRW/ Dated____/3/2008
Hamid / Audit
PBX: 9204820-30 (Ext. 200) Ph./Fax: 9204818
Subject: AUDIT PARA NO. 1,12 & 22/A – NEW CONNECTION OF M/S JAVAID
INTERNATIONAL (PVT.) LTD. 17-KM SHEIKHUPURA ROAD LAHORE
Reference: 1. This office letter No. 9934-35 dated 16-12-2005.

2. This office letter No. 1823 dated 31-1-2006.
3. This office letter No. 5719-20 dated 28-8-2007.
Necessary clarification / advice as requested in the above referred letters is

still a waited, which may please be conveyed to this office immediately so that Audit Paras
may be got settled from Manager Internal Audit.

(Ch. Parvez Masood)
To: Chief Engineer (Operation),

WAPDA, WAPDA House,
Lahore.

2. Master file.
No.___________/ DRW/203/Ist Dated____/3/2008
Hamid / Audit
AUDIT PARA NO. 4 – CREDIT OF DISMANTLED CONDUCTOR
AMOUNTING TO Rs. 5,32,080
EOL of M/s New Shalimar Steel Industries (Pvt.) Ltd. from 2000 kW to
4500 kW was approved during 3/2005 vide CP-198. Since existing Dog conductor of 11 kV
independent feeder of the consumer was to be replaced with Osprey conductor. Therefore
credit of Dog conductor as per scrap value amounting to Rs.5,32,080/- was given in the
estimate. But Audit Party of Deputy Chief Auditor during the audit of this office pointed out
that credit given in the estimate was not in order and taken point on this score.
Accordingly the consumer was requested to deposit the requisite amount vide
this office No. 11611-12 dated 29-11-2006 (CP-148). But despite repeated reminders
consumer has not deposited the amount whereas Audit is pressing very hard for early
recovery of the requisite amount.
It is worth mentioning here that in 4/2007, consumer applied for EOL from
4.5 MW to 7 MW. In this regard the consumer has also deposited tentative cost of civil for
grid station amounting to Rs. 50 lac which was transferred to PD GSC by FD LESCO vide
CP-182.
In view of above, it is recommended that Rs.5,32,080/- may be adjusted out of

Rs. 50 lac deposited by the consumer, so that audit para may be got settled. However on
receipt of financial closure from PD, GSC, if any amount found recoverable, the same will
be recovered before effecting EOL from 4.5 MW to 7 MW.
Dy. Manager (Planning)

M. Arshad Saleem Uppal
CE / Sr. Manager (P&D)
PBX: 9204820-30 (Ext. 200) Ph./Fax: 9204818
Subject: STATUS OF OUTSTANDING AUDIT PARAS FOR THE PERIOD

7/2005 TO 6/2006

#
1. Para # 4 Irregular credit to Despite repeated reminders the
consumer on account of consumer has not deposited Rs.
scrap value of material 532,080/-. Therefore the case of
Rs.532,080/- in the adjustment of Rs. Rs.532,080/- out of
name of Mian Umer amount already deposited by the
Hayat for M/s New consumer: Rs.50 lac for their EOL from
Shalimar Steel 4.5 MW to 7 MW, is under process.
After adjustment of requisite amount
audit will be informed accordingly.
2. Para # 1,12 Less recovery of R&R As already intimated the case was
& 22/A charges: Rs.2,48,597/-. referred to Chief Engineer (O) Wapda
House, Lahore for clarification vide this
office No. 9934-35/DRW/203 Ist dated
16-12-2005. But despite reminder issued
vide No.5719-20 dated 28-8-2007 &
14536-37 dated 6-3-2008 no response
has been received till date. The case will
be decided on receipt of clarification
and your office will be informed
accordingly.
3. Para # 2 Undue benefit of capital Only an amount of Rs.127,561/- was
cost: Rs.20,77,441/- to required for reconductoring of
the consumers due to 150-meter line length to bring the
revision of estimate. parameters within specified limit. The
(M/s Bhatti Cotton) work has already been completed. A
copy of financial closure received from
St. Manager Construction vide No. 888
dated 20-1-2006 is being enclosed
which reveals that an amount of
Rs.4,01,999/- is still in hand. On receipt
of consumer’s request for refund of
unspent amount, after adjustment of
Rs.127,561/- remaining amount will be
refunded; as such the para may be
settled because no recovery is involved
in this case.
4. 4(2),22(b) Undue benefit on A copy of MRN supplied by

account of material Sr. Manager Construction vide No.
returned to store. 10257/PDC dated 28-2-2008 vide which
removed 630 kVA Transformer of M/s
Cool Industries is being enclosed.
Therefore the para may be dropped.

Info: Master file.

No._____________/DRW/ Dated______/3/2008
Hamid Audit-2005
Ph:/Fax # 6308360 PBX: 6314616-20(Ext-200)
Subject: EX-POST FACTO SANCTION OF AUGMENTATION OF 200 KVA

TRANSFORMER TO 400 KVA TRANSFORMER INVOLVED IN DRAFT
PARA NO. 220/2001 PARA NO. 42.03 OF A.R. 200-01
Reference: Your report dated 23-11-2007.
The case has been examined and observed that total amount of Draft Para as
mentioned in the subject was Rs.45,42,627/-, out of which D.G. Wapda has verified Rs.
43,39,173/-. Store Statement received alongwith the case reveals that dismantled 200 kVA
Transformer was returned to store and no mis-appropriation of material is involved in this
case as intimated by DM (O) Gulshan-e-Ravi Division, LESCO, Lahore. Therefore in order
to settle the remaining amount of Draft Para: Rs.2,03,458/-, Chief Executive Officer
LESCO has accorded Ex-post facto approval for the augmentation of 200 kVA Transformer
to 400 kVA Transformer. D.G. WAPDA Audit may be informed accordingly.
The case file received from your office is returned herewith in original.

( Engr. Sadr-ul-Huda )
Info: 1. Manager (O) Northern Circle LESCO.

2. DM (O) Gulshan-e-Ravi Divn. LESCO.
3. Master file.
No._______________/ DRW/ Dated______/12/2007
Hamid Audit-2005
Ph:/Fax # 6308360 PBX: 6314616-20(Ext-200)
Subject: STATUS OF OUTSTANDING AUDIT PARAS FOR THE PERIOD 7/2005 TO

6/2006
Sr.# Para No. Audit observations Remarks
1. Para # 4 Irregular credit to Consumer has been again reminded to

consumer on account of deposit the requisite amount. As soon as
scrap value of material payment is received, audit will be
Rs.532,080/- in the informed accordingly.
name of Mian Umer
Hayat for M/s New
Shalimar Steel
2. Para # 8 Non-confirmation of MRN for Rs.234,650-/- has already

return of un-used been verified by Audit. The balance
material etc. in the amount is due to 2 sets of termination
name of Mian Liaqat kits which was wrongly taken by audit
for M/s Shalimar Steel as already explained during discussion
dated 27-8-2007. Therefore the para
may be dropped.
3. Para # 20 Non confirmation of Case has been cancelled due to non-

security for M/s Be Be payment vide this office No. 7008-16
Jan Colours Mills dated 20-9-2007. Para may be dropped.
4 & 51,52,53,60 Theft of conductor / As intimated by CE/TD during the

5. & 61 & 54 Non-confirmation of meeting dated 27-8-2007, the material
to 58 return of un-used in question relates to very old cases and
material etc. there was no practice to maintain
capitalization. Now capitalization of all
such works is being completed just after
its completion. Therefore the paras may
be dropped.
6. Para # 1,12 Less recovery of R&R Matter was referred to Chief Engineer
& 22/A charges: Rs.2,48,597/-. (O) Wapda House, Lahore for
clarification vide this office No. 9934-
35/DRW/203 Ist dated 16-12-2005. But
despite reminder issued vide No.5719-
20 dated 28-8-2007 no response has
been received till date which presumed
that decision of this office was correct.
Therefore the Para may be dropped.
However in future R&R charges are
being recovered as per Authority’s
instructions.
7. Para # 2 Undue benefit of capital As intimated by Sr. Manager

cost: Rs.20,77,441/- to Construction, the work of
the consumers due to reconductoring has been completed as
revision of estimate. such the Para may be dropped
(M/s Bhatti Cotton)
8. 4(2),22(b) Undue benefit on A copy of MRN in respect of M/s Nazir

account of material Paper Board was provided during
returned to store. meeting dated 27-8-2007.
As regards M/s Cool Point, Sr. Manager
Construction has already been advised
vide letter No. 5676-78 dated 28-8-2007
to provide copy of MRN, which will be
provided to Audit as soon as it is
received from quarter concerned.

Info: Master file.

No._______________/ DRW/ Dated______/11/2007
Hamid Audit-2005
Ph:/Fax # 6308360 PBX: 6314616-20(Ext-200)
Subject: STATUS OF OUTSTANDING AUDIT PARAS FOR THE PERIOD 7/2005 TO

6/2006

#
1. Para # 4 Irregular credit to Despite repeated reminders issued vide
consumer on account of No. 11611-12 dated 29-11-2006, 19719-
scrap value of material 21 dated 7-4-2007 & 5721-25 dated
Rs.532,080/- in the 28-8-2007, consumer has not deposited
name of Mian Umer Rs.532,080/-, therefore the requisite
Hayat for M/s New amount is being got transferred out of
Shalimar Steel Rs.50,00,000/- already deposited by the
said consumer for construction of grid
station regarding EOL from 4.5 MW to
7 MW. Therefore the para may be
settled.
2. Para # 8 Non-confirmation of MRN No. 0093, 090092, 000301,

return of un-used 033228 all dated 11-9-2006 for
material for Rs. 30,766 Rs.256,880/- have already been verified
out of Rs.265,416/- in by Audit. The balance amount of
the name of Mian Rs.8536/- pertains to 02 sets of
Liaqat for M/s Shalimar termination kits which were incorrectly
Steel taken by audit as already explained
during discussion dated 27-8-2007.
Excluding the two termination kits, total
amount for which MRNs were required
comes to be Rs. 256,880/-. Therefore
the para may be dropped.
3. Para # 20 Non confirmation of Case has been cancelled due to non-

security for M/s Be Be payment vide this office No. 7008-16
Jan Colours Mills dated 20-9-2007. Para may be dropped.
4 & 51,52,53,60 Theft of conductor / Since the total transactions were
5. & 61 for Non-confirmation of handled by Sr. Manager Construction as
Rs.25,11,540 return of un-used such he is in a correct position to
& 54 to 58 material etc. explain. The para may be transferred to
for the Account of Sr. Manager
Rs.38,90,592 Construction.
6. Para # 1,12 Less recovery of R&R Matter was referred to Chief Engineer
& 22/A charges: Rs.2,48,597/-. (O) Wapda House, Lahore for
clarification vide this office No. 9934-
35/DRW/203 Ist dated 16-12-2005. But
been received till date which indicates
7. Para # 2 Undue benefit of capital As intimated by Sr. Manager

cost: Rs.20,77,441/- to Construction, the work of
the consumers due to reconductoring has been completed as
revision of estimate. such the Para may be dropped
(M/s Bhatti Cotton)

However since despite repeated
reminders, MRN of 630 kVA T/F of
M/s Cool Point has not so far been
provided neither by Sr. Manager
Construction nor by Operation staff as
such a Committee is being constituted to
probe into the matter and ascertain the
whereabouts of removed 630 kVA
Transformer. Audit will be informed as
soon report of the Committee is
received.

Info: Master file.

No._______________/ DRW/ Dated______/11/2007
Hamid Audit-2005
Ph:/Fax # 6308360 PBX: 6314616-20(Ext-200)
Subject: VERIFICATION REPORT OF ANNUAL AUDIT FOR THE PERIOD

2005-06
Reference: Meeting on the subject.
Latest status of following Audit Paras is given as under:

No.
1. Para # 4 Irregular credit to Consumer has again been reminded to
consumer on deposit the requisite amount. Audit will
account of scrap be informed as soon as payment is
value of material: received.
Rs.532,080/- to M/s
New Shalimar Steel
2. Para # 26 Less recovery of Para relates to Commercial Section

capital cost: since RCO was issued by that section.
RS.10,90,675/- from
M/s Gulshan
Spinning
3. Para # 14 Non-recovery of Reply already given (copy enclosed).
cost of grid end
panel:
Rs.11,13,912/- from
M/s Barkat Textile

(Engr. Sadr-ul-Huda )
Info: Master file.

No._______________/ DRW/ Dated____/11/2007
Hamid Audit-2005
Ph:/Fax # 6308360 PBX: 6314616-20(Ext-200)
Subject: PARA NO. 19 – GRANT OF UNDUE BENEFIT TO THE CONSUMER 1/3 RD

COST OF HT PCC SPUN POLES RS. 12,69,134/- TO M/S LAHORE POLY
PROPYLENE INDUSTRIES (PVT.) LTD.
The reply to Audit Para No. 19 (copy enclosed) is given as under please:-
M/s Lahore Propylene Industry (Pvt.) Ltd. applied for Extension of load from
965 kW to 1800 kW in 3/2006. As per policy of the department the case was processed
through 11 kV independent feeder from 132 kV Manga Mandi grid station.
During these days in a meeting of Planning Engineers with CEO LESCO it

was decided that in all such cases lines shall be constructed on 40/45-ft. poles to cater for
2/3 additional circuits in future in order to minimize the Right-of-Way problems being faced
by LESCO staff during execution of work of 11 kV feeders. It was further decided that cost
of structures / poles as per original requirement of respective consumer may be recovered
from the applicant and difference of cost shall be borne by WAPDA/LESCO which will be
recovered from new applicants to be connected with the system.
In the instant case, construction of 11 kV independent feeder on 36-ft. PC

poles was justified, however as per above mentioned decision 69 No. 45-ft. spun poles were
proposed to accommodate additional circuits as mentioned above. Therefore Rs.3658,978/-
was recovered from the consumer and remaining amount of
Rs.11,90,766/- was borne by LESCO which will be recovered from the new applicants to be
connected with the system. In this regard we will also save revenue loss in shape of un-due
shut downs. As regards installation charges, the same were included in the estimate.
As 45-ft. spun poles have been installed in the interest of LESCO as such
recovery of total cost from the instant consumer is not justified, therefore, the para may please
be dropped.
DA – As above Senior Manager (P&D)

Engr. Javed Iqbal Ch.
Info: Master file.

No.___________/ DRW/649/4th Dated____/9/2006
Hamid / Audit-2005
Ph:/Fax # 6308360 PBX: 6314616-20(Ext-200)
Subject: DISCUSSION ON AUDIT PARAS
Reference: 1. Your letter No. DCAL/AAR/Misc./7584-85 dated 22-8-2007.

2. Meeting held in the office of CE/Technical Director LESCO
on 27-8-2007.
Para-wise reply to Audit observations is given as under:-

No.
1. Para # 1,12 & Less recovery of Matter was referred to Chief Engineer
22/A R&R charges: (O) Wapda House, Lahore for
Rs.2,48,597/-. clarification vide this office No. 9934-
35/DRW/203 Ist dated 16-12-2005. But
been received till date which presumed
However in future R&R charges are
being recovered as per Authority’s
instructions.
2. Para # 2 Undue benefit of Detailed reply has already been given.

capital cost: Moreover Sr. Manager Construction has
Rs.20,77,441/- to also been advised to execute the work of
the consumers due reconductoring out of unspent amount:
to revision of Rs.401,999/-, therefore the Para may be
estimate.(M/s Bhatti dropped.
Cotton)

As regards M/s Cool Point, Sr. Manager
Construction has already been advised
vide letter No. 5676-78 dated 28-8-2007
to provide copy of MRN, which will be
provided to Audit as soon as it is
received from quarter concerned.
4. 4,8,51,52,53,60 Non-confirmation of As intimated by CE/TD during the
& 61, 54 to 58 return of un-used meeting dated 27-8-2007, the material
material etc. in question relates to very old cases and
there was no practice to maintain
capitalization. Now capitalization of all
such works is being completed just after
its completion. Therefore the paras may
be dropped.

Info: 1. Chief Engineer / Technical Director LESCO.

2. Master file.
No._______________/ DRW/ Dated____/9/2007
Hamid Audit-2005
Ph:/Fax # 6308360 PBX: 6314616-20(Ext-200)
Subject: PARA NO. 21 – UNDUE BENEFIT TO THE CONSUMER ON ACCOUNT OF

CAPITAL COST TO M/S DEWAN FAROOQUE SPINNING MILLS LTD.
MULTAN ROAD PHOOL IN THE NAME OF ABDUL BAQI FAROOQI
AMOUNTING TO RS.729,630/-
The reply to Audit Para No. 21 (copy enclosed) is given as under please:-
M/s Dewan Faorque applied for new connection for 3000 kW in 4/2006. As
per policy of the department the case was processed through 11 kV independent feeder from
132 kV Bhaipheru grid station.
During these days in a meeting of Planning Engineers with CEO LESCO it

was decided that in all such cases lines shall be constructed on 20/45-ft. poles to cater for
2/3 additional circuits in future in order to minimize the Right-of-Way problems being faced
by LESCO staff during execution of work of 11 kV feeders. It was further decided that cost
of structures / poles as per original requirement of respective consumer may be recovered
from the applicant and difference of cost shall be borne by WAPDA/LESCO which will be
recovered from new applicants to be connected with the system.
In the instant case, construction of 11 kV independent feeder on 36-ft. PC

poles was justified, however as per above mentioned decision 45-ft. spun poles were
proposed to accommodate additional circuits as mentioned above. Therefore
Rs.30,27,216/- was recovered from the M/s Dewan Spinning Mills and remaining amount of
Rs. 729,630/- was borne by LESCO. It is further added that extension of load of M/s Asia
feeds from 1020 to 1700 kW has been processed by proposing 11 kV independent feeder to
be constructed as double circuit alongwith 11 kV independent feeder of Dewan Spinning
and in this regard shared cost of material: Rs.416,152/- has been included in the estimate
which will compensate the cost borne by LESCO. Moreover it will also save the revenue
loss due to un-necessary shutdowns.
As 45-ft. spun poles have been installed in the interest of LESCO as such
recovery of total cost from the instant consumer is not justified, therefore, the para may please
be dropped.

Info: Master file.
No.___________/ DRW/1/KAS Dated____/9/2006
Hamid / Audit-2005
Ph:/Fax # 6308360 PBX: 6314616-20(Ext-200)
Subject: PARA NO. 18 – NON-CONFIRMATION OF SECURITY INSTALLMENTS

RECOVERY AMOUNTING TO RS. 724,438/- - M/S AZAM TEXTILE
MILLS VIDE APP. NO. 298/I DATED 14-2-2006
Reference: Audit Para No. 18 (copy enclosed).
The matter was referred to AM (CS) Phool Nagar, who vide his letter No.
1490 dated 3-9-2007 (copy enclosed) has confirmed that payment of installments of security
is being received regularly as per schedule.
In view of above, para may be settled / dropped.

Info: 1. AM (CS) Phool Nagar to also confirm payment of remaining installments of

security in due course of time.
2. Master file.
No.___________/ DRW/726/4th Dated____/9/2006
Hamid / Audit-2005
Ph:/Fax # 6308360 PBX: 6314616-20(Ext-270)
Subject: PARA NO. 32 – NON CONFIRMATION OF RETURN OF MATERIAL

REMOVED WHILE EFFECTING ROL FROM 3350 KW TO 505 KW (NET
REDUTION 2845 KW) IN THE NAME OF MIAN MUHAMMAD YOUSAF
AZIZ FOR M/S ITTEFAQ TEXTILE MILLS, 48-KM MULTAN ROAD
BHAIPHERU REF. NO. 24-1919-00015021
Reference: 1. This office letter No. 7724-30 dated 20-9-2006.

2. This office letter No. 4979-84 dated 4-12-2006.
Enclosed please find herewith a copy of Audit Para No. 32 regarding non-
confirmation of return of material removed while effecting ROL from 3350 kW to 505 kW
in the name of Mian Muhammad Yousaf Aziz for M/s Ittefaq Textile Mills approved by this
office vide Reference-1.
You are advised to look into the matter at personal level and confirm that
material mentioned in the enclosed letter has been returned to store. A copy of MRN may
also be supplied to this office immediately so that Audit Para may be got settled.
DA – As above Sr. Manager (P&D)

( Engr. Javed Iqbal Ch. )
To: DM (O) Model Industrial Divn. LESCO.
Info: 1. Manager (O) Central Circle LESCO to ensure compliance.

3. Master file.
No._____________/ DRW/241/4th Dated____/9/2007
Hamid Audit-2005
Ph:/Fax # 6308360 PBX: 6314616-20(Ext-270)
Subject: NEW CONNECTION OF M/S JAVAID INTERNATIONAL (PVT.) LTD. 17-

KM SHEIKHUPURA ROAD LAHORE
Reference: This office letter No. 9934-35 dated 16-12-2005 (copy enclosed for ready
reference).
The clarification requested in the aforementioned letter is still awaited due to

which Audit Para is lying unsettled.
Please expedite the matter and necessary instructions may be imparted so as to

proceed further accordingly.
DA – As above Salah-ud-Din
CE/ Technical Director
To: Chief Engineer (Operation)

Wapda House, Lahore.

2. Master file.
No._____________/ DRW/203/Ist Dated____/8/2007
Hamid Audit-2005
Ph:/Fax # 6308360 PBX: 6314616-20(Ext-270)
FAX MESSAGE
Subject: AUDIT PARA NO. 4 (2003-2005) – COPY OF MRN OF DISMANTLED 630

KVA TRANSFORMER AGAINST EOL OF M/S COOL INDUSTRIES
FROM 467 KW TO 700 KW AGAINST APP. NO. 422/I/EOL DATEDS 6-6-03
Reference: 1. This office letter No. 59-60 dated 4-7-2005

Despite repeated reminders and elapse of a period of more than two years
copy of MRN of 630 kVA dismantled Transformer is still awaited from your end which has
been viewed seriously by Audit during meeting dated 27-8-2007.
You are advised to supply a copy of MRN upto 30 th August 2007. However if
L.S concerned fails to supply the same within stipulated period then his salary for the month
of August 2007 may not be released besides initiating disciplinary action against him.
Salah-ud-Din
CE/ Technical Director
To: Sr. Manager Construction
Info: 1. Manager Internal Audit LESCO (Atten. Mr. Atta-ur-Rehman, Audit Officer)
2. DM South Construction Divn. LESCO
3. Master file.
No.______________/ DRW/ Dated____/8/2007

Hamid Audit-2005
34-Nicholson Road, Lahore
Ph:/Fax # 9200933 PBX: 9200134-37 (Ext.311-313)
Subject: AUDIT OBSERVATONS MADE DURING THE AUDIT OF P&D

DIRECTOR LESCO H/Q
Para-wise reply of Audit observations is given as under:-
Sr. No. Para No. Audit observations Remarks

1. Para # 3 Loss to LESCO due to M/s Standard Spinning has
non-recovery of capital deposited the capital cost:
cost: Rs.23,30,834/- Rs.23,30,834/-. A copy of
confirmation / realization issued by
F.D LESCO is attached letter No
3374/FD/LESCO/Imprest Dt 17-5-
2007.
2. Para # 21 Non-recovery of Rs.2.002 M/s Azam Textile Mills was
Millions security from M/s allowed to deposit security charges
Azam Textile Mills. in seven installments.; 50%, first
and balance in six installments out
of which Rs. 15,01,499/-has been
deposited, remaining will be paid
within due date upto 2/2008.
Copies of the paid DN and energy
bills is attached.
3. Para # 16 Loss in Millions of Rupee Extension of load from 952 kW
to LESCO due to un- 2394 kW has been withdrawn due
authorized EOL by M/s to non-payment. However, the load
Alam Cotton Mills (Pvt.) of the consumer is well within his
Ltd. sanction limit. A copy of energy
bill is attached. DM (O) Raiwind
has also been advised to strictly
watch the MDI of the consumer
and in case of EOL in future,
connection may be disconnected.

To: D.G. WAPDA Audit, Lahore.
Info: 1. Manager Internal Audit LESCO

2. Master file.
No._______________/ DRW/ Dated____/5/2006
Hamid Audit-2005
Ph:/Fax # 6308360 PBX: 6314616-20(Ext-270)
Subject: DRAFT PARAS INVOLVED IN A.R. 2003-04

Reference: Your letter No. 670-77 dated 15-3-2007.
Latest status of the cases is given as under:
S# D.P. # Formation Audit objection Status

1. 40/2004 Sr. Manager Un-due benefit to The case is still under
(P&D) the consumer on subjudiced in Lahore High
A/C of capital cost Court. Previously the case was
for Rs.3.12 Million fixed on 12-2-2007. The case
was adjourned but next date
has not so far been intimated.
2. 38/2004 -do- Un-due benefit to A detailed report was sent to

the consumer on your office vide T/O No. 1317
A/C of capital cost dated 29-7-2004 vide which it
for Rs.1.178 was clarified that
Million Rs.1447,963/- were adjusted
against the amount
Rs.2371,353/- already
recovered on the rehabilitation
during 1992. As regards 10%
of differential security it was
charged as per policy for
Incentive Package to SPP
consumers issued vide No.
623-44 dated 18-6-2002. A
copy of this office letter No.
1317 dated 29-7-2004 is again
enclosed with the request to get
the para settled.
DA – As above Sr. Manager (P&D)

10-Temple Road Haleem Plaza Lahore.
Info: Master file.
No._______________/ DRW/ Dated____/3/2007
Hamid / Audit-2005
Fax Message
Subject: RETURN OF UN-INSTALLED MATERIAL TO STORE IN RESPECT

OF M/S SHALIMAR STEEL MAHMOOD BOOTI BUND ROAD
LAHORE
Please refer to this office letter No. 3670 dated 12-7-2006 vide which you
were advised to confirm return of material at estimate / credit value to the store through
return fax message but despite elapse of period of more that 6-months nothing has been
heard from your end which has been viewed seriously by Audit.
Please realize the gravity of situation and submit the requisite report by 13-2-
2007 without fail.
Chief Engineer / Technical Dir.

( Salah-ud- Din )
To: Sr. Manager Construction LESCO.
Info: Master file.
No.___________/ DRW/ Dated____/2/2007
Hamid / Audit-2005
Ph:/Fax # 6308360 PBX: 6314616-20(Ext-200)
Subject: DRAFT PARA NO. 103/2006 BASED ON A.P 9(297) ON ACCOUNT OF

MANAGER (P&D) LESCO H/Q REGARDING LOSS OF RS. 34.32
MILLION DUE TO PENDING CANCELLED EOL CASES
Reference: 1. In continuation to this office letter No.9864 dated 21-10-2006.

2. Your letter No. 5555-56/A/C-DP-1043 dated 30-10-06.
While consolidating the latest status of all the cases, it is intimated that out of
total 12 No. connections, securities for the extended load have been paid by
8 No. consumers whereas 4 No. consumers have reduced their loads as manifested by the
MDI being recorded during the last one year which confirms containment of loads as
already conveyed vide this office letter given at Reference.1 (list attached).
From the above, it is clear that in fact there were 8 cases of

extension of load, which have been regularized as per requirement of Audit.
Since the consumers are being charged as per MDI recorded on their metering equipment
and no loss has been sustained by the department as such Audit may please be approached
to settle the Para.

Atten:Sardar Muhammad Chattha, A.M.
Info: Master file.
No.___________/ DRW/ Dated____/1/2007
Hamid / Audit-2005
Ph: # 6308360 PBX: 6314616-20 (Ext.200)
Subject: NOTICE FOR REGULARIZATION OF ILLEGAL EXTENSION OF LOAD

AGAINST REF. NO. 1213-24070012/24 IN THE NAME OF M/S EAST END
EXPORTS (PVT.) LTD.
Reference: 1. DM (O) Township LESCO No. 15665-69 dated 28-10-2006.

2. DM (O) Township LESCO No. 16696-16700 dated 17-11-2006.
Deputy Manager (O) Township LESCO has repeatedly been sending Notices
for the containment of MDI to your approved limit of 4990 kW, since MDI recorded by him
has shown quite excess to the approved figure for more than two years.
Now with this sustained increase of MDI, Director General, Audit has taken
serious observation as such you are requested either to restrict your use of load upto 4990
kW or immediately move for consumer grid as applicable for industrial load exceeding
5000 kW.
Through this Notice; you are requested to proceed as per above and in case
of default, power supply to your premises will be disconnected right after 7-days without
any further Notice.
Senior Manager (P&D)

Engr. Sadr-ul-Huda
To: Malik Muhammad Abid,
For M/s East End Exports (Pvt.) Ltd.
114-Industrial Estate Township Lahore
Info: 1. Manager Internal Audit LESCO with reference to the meeting held in this
office today as on 20-11-2006.
2. Manager (O) Central Circle LESCO. ) They are advised to be

3. DM (O) Township Divn. LESCO. ) vigilant and proceed as
) per above under intimation
) to Audit and to this office
4. Master file
No. ____________/ DRW/130/4th Dated____/11/2006

Hamid / Audit-2005
Ph:/Fax # 6308360 PBX: 6314616-20(Ext-200)
Subject: DRAFT PARA NO. 103/2006 BASED ON A.P 9(297) ON ACCOUNT OF

MANAGER (P&D) LESCO H/Q REGARDING LOSS OF RS. 34.32
MILLION DUE TO PENDING CANCELLED EOL CASES
Reference: Your letter No. 5385/A/C-DP-1043 dated 9-10-2006.
Perusal of enclosed list will indicate that out of total 12 No. connections,
securities for the extended load have been paid by 7 No. consumers whereas 4 No.
consumers have reduced their loads as manifested by the MDI being recorded during the
last one year which confirms containment of loads. Demand Notice for the remaining one
No. connection: M/s Shahkam has been issued and the consumer has promised to pay the
same within three days. Audit will be informed about the payment as soon as the same is
paid.
In view of above, it is requested that the Audit may be approached to settle the
Para or to atleast keep the status of the Para to Advance Para and not to convert the same to
Draft Para, as the needful of almost all the Nos. as indicated in the list has since been done
as per requirement of Audit serving a single connection, which, too, is in the process of
payment expected in 2/3 days maximum.

Engr. Sadar-ul-Huda
Atten:Sardar Muhammad Chattha, A.M.
Info: Master file.
No.___________/ DRW/ Dated____/10/2006
Hamid / Audit-2005
Ph:/Fax # 6308360 PBX: 6314616-20(Ext-200)
Subject: PARA NO. 25 – ILLEGAL GRANT OF BENEFIT TO THE

CONSUMER ON ACCOUNT OF (1) SECURITY RS.57,750/- (2) R&R
CHARGES RS.52,500/- IN THE NAME OF IMRAN AFZAL AGAINST
APP. NO. 106/EOL DATED 23-9-2005 A/C NO. 24-1221-01835037 R
Reference: 1. Audit Para No. 25 (copy enclosed)

2. This office No. 4909-11 dated 1-8-2006
Since the consumer has deposited security: Rs.57,750/- & R&R charges:
Rs.52,500/- as such the para may be dropped. Photocopies of paid Demand Notices are
being enclosed.

Engr. Sadr-ul-Huda
Atten:Mr. Atta-ur-Rehman, Audit Officer.
Info: Master file.
No.___________/ DRW/ Dated____/9/2006
Hamid / Audit-2005
Ph:/Fax # 6308360 PBX: 6314616-20(Ext-270)
Fax Message
Subject: EXTENSION OF LOAD OF M/S N.P. SPINNING (PVT.) LTD.

1.5 KM LALLIANI ROAD OPP. RAIWIND GRID STATION
RAIWIND AGAINST APP. NO. 399/I/EOL DATED 4-3-2003
Please refer to this office letter No. 3270-72 dated 6-7-2006 vide which you
were advised to issue final notice to deposit capital cost Rs.212,464/-& security
Rs.546,000/- within 10-days, failing which their supply may be disconnected.
The progress achieved in this regard may be faxed to this office immediately.

Engr. Sadr-ul-Huda
To: DM (O) Kot Radha Kishan Divn. LESCO
Info: 1. Manager (O) Kasur Circle LESCO.
2. M/s N.P. Spinning (Pvt.) Ltd. 1.5 KM Lullyani Road Opp. Raiwind Grid
Station Raiwind.
3. Master file.
No.___________/ DRW/160/South Dated____/8/2006
Hamid / Audit-2005
22-A Queens Road Lahore
Ph:/Fax # 6308360 PBX: 6314616-20(Ext-200)
Subject: EXTENSION OF LOAD AGAINST APP. NO. 417/I/EOL DATED 12-5-

2003 IN THE NAME OF SHER MUHAMMAD CHAUDHRY S/O
MUHAMMAD DIN FOR M/S PAK PANTHER SPINNING MILLS
LTD. MANGA RAIWIND ROAD LAHORE
Pleaser refer to your letter No. 2786-90 dated 27-7-2006 and intimate the
progress achieved so far.

LESCO Limited Lahore
To: DM (O) Model Industrial Divn. Manga Mandi
Info: Master file.
No.___________/ DRW/627/4th Dated____/8/2006
Hamid / Audit-2005
Para No. 47
NON-CONFIRMATION OF RECOVERY OF SECURITY

RS.22,34,960/- IN RESPECT OF ATHER ELAHI FOR M/S GLAMOUR
TEXTILE MILLS 11 KV MANGA RAIWIND ROAD LAHORE
AGAINST APP. NO. 94/I/EOL DATED 13-7-205
Brief facts of the case are as under:-
(1) . Previous owner Mr. Iftikhar Ahmad Malik lodged complaint NO. L/2392/03
with Wafaqi Mohtasib regarding refund of security deposited for new connection for a
load of 2056 kW. Wafaqi Mohtasib vide order dated 9-6-2004 decided the case as
under:-
……… the security amount deposited by the complainant should be

refunded to him without delay and without waiting for the new owner to
deposit the required security amount. If the new owner is desirous of continued
electricity supply, he and the Agency are bound to take action in accordance with
clause 17 & 18 of the Abridged Conditions of Supply. In case of his refusal the
action should be taken by the Agency as spelled out in the said clause 18 as well
as the electricity Act, 1910.
2. LESCO / WAPDA preferred appeal against the decision of Wafaqi Mohtasib before
President of Pakistan. The decision of President of Pakistan is given as under:
“ The property of the company is not in law the property of the management /
shareholders. Thus, the premises where the Agency is supplying electricity
belongs to the company and not the old or new management / shareholders’’
3. In the light of above decision security deposited for the load of 2056 kW was not
refunded to the previous owner and only security for the extended load of 400 kW
(2056 kW – 2456kW) was recovered from the present occupier / owner.
In view of above, para may please be dropped.

Para No. 63
UNDUE BENEFIT GIVEN TO B3 AND B4 CONSUMERS BY

ALLOWING THEM ILLEGAL EXTENSION OF LOAD RESULTING
LOSS TO LESCO IN MILLION OF RUPEES
In this regard, it is submitted that Managers (Operation) LESCO
have been advised to direct their Deputy Managers (Operation) to have a close watch on the
MDI of consumers and take action against the consumers who involved in
un-authorized extension of load as such the para may please be dropped.

Ph:/Fax # 6308360 PBX: 6314616-20(Ext-200)
Subject: AUDIT NOTE NO. 25 – ILLEGAL GRANT OF BENEFIT TO THE

CONSUMER ON ACCOUNT OF (1) SECURITY RS. 57750/- (2) R&R
CHARGES RS.52,500/- IN THE NAME OF IMRAN AFZAL S/O SH.
AFZAL AHMAD FOR M/S PREMIER DAIRIES DEFENCE ROAD
BHOOPTIAN LAHORE REF.NO. 24-1221-01835037 R AGAINST APP.
NO. 106/EOL DATED 23-9-2005
Reference: This office No. 10715-17 dated 26-12-2005.
The subject consumer applied for EOL from 393 kW to 900 kW.
Since as per energy bill sanctioned load of the consumer is 375 kW as such he was advised
to apply for EOL from 375 kW to 900 kW but he failed to do so due to which application
was cancelled vide above referred letter.
Audit Party during the course of audit of this office has noticed that the
consumer has extended his load un-authorizedly upto 480 kW and has desired to recover
security and R&R charges for the extended load. Therefore Demand Notices for R&R
charges: Rs.52,500/- & security: Rs.57,750/- are being enclosed which may be got served to
consumer. If he fails to make within stipulated period, his connection may be disconnected
DA : As above Senior Manager (P&D)

To: Manager (Op.) Central Circle LESCO.

(Atten: Atta-ur-Rehman, Audit Officer)
2. DM (O) Raiwind Divn. LESCO.
3. Master file.
No.___________/ DRW/375/2nd Dated____/7/2006
Hamid / Cancelled
Ph:/Fax # 6308360 PBX: 6314616-20(Ext-200)
Subject: AUDIT PARA NO. 1 – NON-RECOVERY OF SECURITY

AMOUNTING TO RS.18,20,000/- FROM M/S UMAR SPINNING
MILLS DARAS ROAD RAIWIND APP. NO. 290-A/B-3 DT:
3-1-2006
Reference: Your Brief of Audit Report dated 21-6-2006.
AM (CS) Raiwind vide his letter No. 2343-46 dated 15-7-2006 (copy
enclosed), the consumer has deposited the Demand Notice of security: Rs.18,20,000/- in
UBL Raiwind on 12-7-2006.
It is, therefore, requested that the para may be settled / dropped.

DA – As above LESCO Limited Lahore
To: Manager Internal Audit LESCO,

Mayo Hospital Lahore.
Atten: Mr. Atta-ur-Rehman, Audit Officer.
Info: Master file.
No.___________/ DRW/172/2nd Dated____/7/2006
Hamid / Audit-2005
Ph:/Fax # 6308360 PBX: 6314616-20(Ext-200)
Subject: AUDIT PARA NO. 22 – EOL OF M/S NAZIR PAPER & BOARD
MILLS (PVT.) LTD.
Reference: Your Brief of Audit Report dated 21-6-2006.
A copy of MRN, received from DM Construction Divn. (South), vide which

dismantled 1 No. 400 kVA transformer was returned to store, is being enclosed as desired
please.
It is, therefore, requested that the subjected para may be settled / dropped.

DA – As above LESCO Limited Lahore
To: Manager Internal Audit LESCO,

Mayo Hospital Lahore.
Info: Master file.
No.___________/ DRW/ Dated____/7/2006
Hamid / Audit-2005
Ph:/Fax # 6308360 PBX: 6314616-20(Ext-200)

Reference: DM (O) Model Industrial Divn. LESCO letter No.2018-21 dated 8-7-06
addressed to you with its copies to this office and others.
Your case of extension of load from 3110 kW to 3610 kW, which was
approved vide this office No. 12165-69 dated 16-6-2003, is still pending just due to non-
provision of C.Ts of 300/5-Amps. as required in clause-10 of above referred approval letter.
You are finally requested to provide the requisite C.Ts to DM (O) Model
Industrial Division LESCO within 10-days positively, failing which this office will be
constrained to cancel the instant case of EOL besides initiating proceedings against running
un-authorized extension of load.

To: M/s Pak Panther Spinning Mills Ltd.

Manga-Raiwind Road, Lhr.
Info: 1. Manager (O) 4th Circle Okara.

2. DM (O) Model Industrial Divn. Manga Mandi for necessary action as
above.
3. Master file.
No.___________/ DRW/627/4th Dated____/7/2006
Hamid / Audit-2005
Ph:/Fax # 6308360 PBX: 6314616-20(Ext-270)
FAX MESSAGE

Extension of load of the subject consumer from 3100 kW to 3700 kW was

approved in 2/2003. Technical clearance along with Demand Notice of capital cost
Rs.212,464/-& security Rs.546,000/- was issued vide this office No. 7929-37 dated 21-2-
2003 but consumer has not deposited the same.
On the other hand he is running un-authorized extension of load and his MDI
recorded from 8/2004 to 4/2006 is ranging from 440 kW to 3376 kW which has been
viewed seriously by Audit.
You are advised to issue final notice to the consumer and if fails to make
payment within 10-days, his supply may be disconnected under intimation to this office.

Engr. Sadr-ul-Huda
To: DM (O) Kot Radha Kishan Divn. LESCO
2. M/s N.P. Spinning (Pvt.) Ltd. 1.5 KM Lullyani Road Opp. Raiwind Grid
Station Raiwind to make payment of Demand Notices within
10-days to avoid disconnection of supply.
3. Master file.
Hamid / Audit-2005
Ph:/Fax # 6308360 PBX: 6314616-20(Ext-270)

Please refer to DM (O) Model Industrial Divn. LESCO letter No.

1202-05 dated 6-5-2006 vide which he has intimated that SJO issued by this office vide No.
3557-65 dated 13-9-2003 to effect EOL of the subject consumer from 3110 kW to 3610 kW
has not so far been affected.
You are advised to check the record and intimate the reason for not affecting
the SJO as mentioned in the above referred letter. Moreover if needful is yet to be done then
original documents may be sent to DM (O) Model Industrial Divn. LESCO for necessary
action as area now falls within his jurisdiction.

Engr. Sadr-ul-Huda
To: DM (O) Raiwind Divn. LESCO
Info: 1. Manager (O) Central Circle LESCO.

2. Manager (O) 4th Circle Okara.
3. DM (O) Model Industrial Divn. Manga Mandi for necessary action as
above.
4. Master file.
No.___________/ DRW/627/4th Dated____/5/2006
Hamid / Audit-2005
22-A Queens Road, Lahore
Subject: NON-SUBMISSION OF MONTHLY STATEMENTS OF AUDIT

PARAS
Reference: Your office letter No. 1818/Statement dated 13-4-2006
The issue of collection of Monthly Audit Reports / Statements from field

formation and subsequently its submission to your office on 5 th of every month does not
relate to P&D Directorate. Therefore, the matter may please be taken up with quarter
concerned.

Engr. Sadr-ul-Huda
(Atten. Sardar Muhammad Chattha, AM (Admn. A/Cs)
Info: Master file.
No.___________/ DRW/ Dated____/5/2006
Hamid Audit-2005
Ph:/Fax # 9200933 PBX: 9200134-37 (Ext.311-313)
Subject: AUDIT PARA NO. 5 – CONFIRMATION OF SECURITY IN HAND

AMOUNTING TO RS. 80,540/- IN RESPECT OF M/S SARDAR STEEL
MILLS
Reference: Your office letter No. DCAL/Gen/Corresp/AP-3/281-282 dated

3-1-2006.
Enclosed please find herewith attested copy of AM (CS) Feroze Wala letter
No. 2908 dated 10-2-2005 vide which he has confirmed security in hand amounting to
Rs.80,650/- against the subject consumer. Therefore, the para may please be dropped.
DA – As above
Engr. Sadr-ul-Huda

(Atten. Mr. Atta-ur-Rehman, Audit Officer)
Info: Master file.
No.___________/ DRW/215/Ist Dated____/4/2006
Hamid Audit-2005
Ph:/Fax # 9200933 PBX: 9200134-37 (Ext.311-313)
Subject: AUDIT PARA NO. 19 & 37 – EXTENSION OF LOAD
Audit party during the audit of this office has pointed out that
un-due benefit has been given to consumers while sanctioning load at last boundary of
Tariff B3.
In this regard, it is intimated that it is at the discretion of consumers to apply

load as per their actual load requirement under appropriate tariff irrespective of the fact that
applied load falls at the boundary of any tariff. As such if any consumer applies at the
boundary of tariff B3, this office cannot compel him to apply under tariff B4. Therefore all
the cases of extension of load have been processed exactly as per rules and after fulfillment
of all departmental formalities including obtaining Test Repots from Electric Inspector as
per actual load installed at site duly verified by Deputy Manager (Operation) concerned.
Moreover DMs (O) concerned have already been instructed to strictly watch the MDI of the
respective consumers.
However if any consumer apply for extension of load under tariff B4 then the
case will be processed as per requirement of said tariff inclusive construction of grid station
etc. For instance recently M/s Paramount Engineering Works have now crossed the limit of
5000 kW, resultantly they have applied for EOL from 4950 kW to 6000 kW, therefore the
case will be processed as per requirements of tariff B4.
In view of above, it is requested that aforementioned Para may please be

dropped.

Engr. Sadr-ul-Huda
Info: Master file.
No.___________/ DRW/253/Ist Dated____/4/2006

Hamid Audit-2005
Ph:/Fax # 9200933 PBX: 9200134-37 (Ext.311-313)
Subject: AUDIT PARA NO. 17 – EXTENSION OF LOAD AND CHANGE OF

NAME OF M/S ARYAN STEEL INDUSTRIES
Please refer to this office Memo No. 9783-86 dated 13-12-2005 vide which
you were advised to confirm that security deposited by the previous owner has been
transferred in the account of present occupant, but nothing has been heard from your end till
date which has viewed seriously by Deputy Chief Auditor during the meeting held in this
office 12-4-2006
The needful may be done without further loss of time and record may be got
verified from Deputy Chief Auditor within a week’s time positively.
Further delay in this regard will not be tolerated and matter will be reported to
competent authority for taking suitable action against you.

Engr. Sadr-ul-Huda
To: AM (CS) Badami Bagh Divn. LESCO
2. Manager (O) Northern Circle LESCO ) for information and

3. DM (O) Badami Bagh Divn. LESCO ) necessary action
4. Master file.
No.___________/ DRW/253/Ist Dated____/4/2006
Hamid Audit-2005
Ph:/Fax # 9200933 PBX: 9200134-37 (Ext.311-313)
FAX MESSAGE
Subject: AUDIT PARA NO. 22 – EOL OF M/S NAZIR PAPER & BOARD MILL
FROM 267 KW TO 607 KW AGAINST APP. NO. 431/I/EOL DATED 3-
7-2003
While effecting EOL of the subject consumer from 267 kW to 607 kW,
existing 400 kVA Transformer was required to be returned to store.
You are advised to supply a copy of MRN vide which 400 kVA Transformer
was returned to store for its onward submission to Deputy Chief Auditor LESCO as desired
by him during the meeting held in this office on 12-4-2006

Engr. Sadr-ul-Huda
To: DM South Construction Divn. LESCO
2. DM (O) A.I. Town Divn. LESCO for information and necessary action.
3. Master file.
No.___________/ DRW/307/2ND Dated____/4/2006
Hamid Audit-2005
Ph:/Fax # 9200933 PBX: 9200134-37 (Ext.311-313)
Subject: EXTENSION OF LOAD AND CHANGE OF NAME OF M/S INSAF

SPINNING (PVT.) LTD.
The extension of load from 317 kW to 575 kW and change of name was
approved by this office vide No. 3534-43 dated 12-9-2003. The security for the total load
under B3 was recovered after adjustment of security already in hand
Rs. 125400/- deposited by the previous owner.
You are advised to confirm that previous security has been transferred in the
name of present occupant within two days, so that audit may be informed accordingly.

Syed Nisar Hussain
To: AM (CS) Rural Divn. Sheikhupura
2. Manager (O) Sheikhupura Circle LESCO ) for information and

3. DM (O) Rural Divn. Sheikhupura ) necessary action
3. M/s Insaf Spinning (Pvt.) Ltd. 4-KM Faisalabad Road, Sheikhupura. The
Audit Party of Deputy Chief Auditor WAPDA/LESCO during the audit of this
office has pointed out that in connection with your case of EOL from 317 to
575 kW , Demand Notice of security Rs. 397,850/- was to be paid upto 10-4-
2004 but the same was paid on 24-4-2004 and has advised to recover the
surcharge on account of late payment. Therefore demand notice of Rs.3052/-
is being enclosed for its payment within stipulated period under intimation to
this office.
5. Master file.
DA / D.N (Sr. No. 4 only)
No.___________/ DRW/246/Skp. Dated____/12/2005

Hamid Audit-2005
Ph:/Fax # 9200933 PBX: 9200134-37 (Ext.311-313)
Subject: INSPECTION REPOT ON THE ACCOUNTS OF CHIEF EXECUTIVE

OFFICE LESCO FOR THE PERIOD FROM 7/99 TO 6/2000
I/R PARA NO. 21 ( NON-RECOVERY OF TRUNK CALL CHARGES FROM

THE USE / INCOMPLETE / IMPROPER MAINTENANCE OF
TELEPHONE REGISTER AMOUNTING TO RS. 25,950/-)
Reference: 1. This office No. 4841-44 dated 13-3-2006

2. Manager Internal Audit LESCO letter No. 3422-23/DCAL/IR/78-2001
dated 16-3-2006
It is intimated that Manager Internal Audit LESCO while accepting my

submission made vide Reference-1 has settled the para vide Refernece-2. Photocopies of
both the letters are being enclosed for ready reference.
In view of above, it is requested that amount Rs. 776.58 deducted from salary
for the month of 3/2006 may be refunded.

Syed Nisar Hussain
To: Manager (HR&A) LESCO H/Q
Info: 1. Manager Internal Audit LESCO, Lahore.

2. Deputy Manager (Admn.) LESCO Headquarter Lahore.
3. Mr. Muhammad Iqbal, Cashier LESCO H/Q for necessary action as
above.
4. Master file.
No.___________/ DRW/ Dated____/4/2006

Hamid / Audit-2005
Ph:/Fax # 9200933 PBX: 9200134-37 (Ext.311-313)
Subject: INSPECTION REPOT ON THE ACCOUNTS OF CHIEF EXECUTIVE

OFFICE LESCO FOR THE PERIOD FROM 7/99 TO 6/2000
I/R PARA NO. 21 ( NON-RECOVERY OF TRUNK CALL CHARGES FROM

THE USE / INCOMPLETE / IMPROPER MAINTENANCE OF
TELEPHONE REGISTER AMOUNTING TO RS. 25,950/-)
In continuation to this office letter No. 4339-42 dated 7-3-2006.
In this connection, it is stated that undersigned had been performing the duty
of Secretary LESCO in 7/99 and 8/99 and Telephone No. 6317226 was used purely for
official purpose. Therefore an amount of Rs.552.66 & Rs.223.92 may please be settled.

Syed Nisar Hussain
To: Manager Internal Audit LESCO, Lahore.
Info: 1. Deputy Manager (Admn.) LESCO Headquarter Lahore.
2. Mr. Sardar Muhammad Chattha, Assistant Manager (Admn. A/Cs)

LESCO, Lahore.
3. Mr. Muhammad Iqbal, Cashier LESCO H/Q.
4. Master file.
No.___________/ DRW/ Dated____/3/2006

Hamid / Audit-2005
Ph:/Fax # 9200933 PBX: 9200134-37 (Ext.311-313)
Subject: AUDIT PARA NO. 21 REGARDING RECOVERY ON ACCOUNT

TELEPHONE CALLS
The Audit Party vide Para No.21 during the audit of this office for the period
7/99 to 6/2000, has pointed out recovery of Rs.552.66 & Rs.223/- total
Rs.775.66 from the undersigned on account of telephone calls against Telephone
No.6317220 when I was posted in LESCO Headquarter as Secretary.
Please direct the Cashier to deduct aforementioned amounts from my salary

and audit may be informed accordingly.

Syed Nisar Hussain
To: Deputy Manager (Admn.)

LESCO Headquarter Lahore.
Info: 1. Manager Internal Audit LESCO, Lahore.
5. Mr. Sardar Muhammad Chattha, Assistant Manager (Admn. A/Cs)

LESCO, Lahore.
6. Mr. Muhammad Iqbal, Cashier LESCO H/Q.
7. Master file.
No.___________/ DRW/ Dated____/3/2006

Hamid / Audit-2005
Ph:/Fax # 9200933 PBX: 9200134-37 (Ext.311-313)
Subject: AUDIT PARA NO. 21 REGARDING RECOVERY ON ACCOUNT

TELEPHONE CALLS
It is learnt that Audit Party vide Para No.21 during the audit of this office for
the period 7/99 to 6/2000, has pointed out recovery of Rs.552.66 & Rs.223/- from the
undersigned on account of telephone calls when I was posted in LESCO Headquarter as
Secretary.
It is requested to provide a copy of Audit Note / detail of the case, so that

proper reply may be given or amount in question may be deposited at the earliest please.

Syed Nisar Hussain
To: Mr. Sardar Muhammad Chattha,

Assistant Manager (Admn. A/Cs) LESCO
Info: Master file.
No.___________/ DRW/ Dated____/3/2006

Hamid / Audit-2005
Ph:/Fax # 9200933 PBX: 9200134-37 (Ext.311-313)
Subject: AUDIT PARA NO. (27) – CREDIT OF DISMANTLED CONDUCTOR

Rs.206640/- REGARDING EOL CASE OF M/S TOUQEER STEEL MILLS
AGAINST APP. NO. 45 DATED 28-12-2004
Reference: Your office letter No.DCAL/GEN/correspondence/AP-3/281-282 dated 3-1-

2006.
As agreed during the meeting, the matter was put up before worthy Chief
Executive Office LESCO, who has advised to direct the audit officer to attend this office for
discussion and to decide the case.
Therefore, please direct the Sr. Audit Officer to attend this office on
8-3-2006 at 10.00 AM.

Syed Nisar Hussain
Info: Master file.
No.___________/ DRW/306/3rd Dated____/2/2006

Hamid / Audit-2005
Ph:/Fax # 9200933 PBX: 9200134-37 (Ext.311-313)
REGISTERED MAIL
Subject: AUDIT PARA NO. 6 – PAYMENT OF DIFFERENCE OF

CAPITAL COST RS. 190,705/-
were requested to deposit difference of capital cost Rs.190,705/- in the office of Finance
Director LESCO, so that the work of 11 kV feeder may be completed. But needful is yet to
be done, which has been viewed seriously by Audit.
It is, therefore, once again requested to deposit the requisite amount within 10-
days to avoid any un-pleasant situation.

Syed Nisar Hussain
To: M/s Platinum Spinning,

4-KM Raiwind-Manga Road, Raiwind.
2. Manager Construction LESCO
3. DM (O) Raiwind Divn. LESCO to contact the consumer and get the payment
made, so that not only the work of 11 kV feeder may be completed but audit
may also be informed accordingly.
4. Master file.
No.___________/ DRW/154/5th Dated____/2/2006
Hamid Audit-2005
Ph:/Fax # 9200933 PBX: 9200134-37 (Ext.311-313)
FAX MESSAGE
Subject: AUDIT PARA NO. 6 – REOCVERY OF DIFFERENCE OF CAPITAL

COST RS. 221,769/- FROM WAPDA TOWN PHASE-II
Please refer to this office letter No. 5728-33 dated 25-11-2004 and confirmed
payment of difference of capital cost Rs.221,769/- from the Sponsor of subject Housing
Scheme, by return fax, so that the Audit may be informed accordingly.

Syed Nisar Hussain
To: Manager Construction LESCO
2. DM (Admn.) LESCO Headquarter Lahore with reference to his letter

No.HRD/Admn./Audit/3847-48 dated 26-12-2005.
3. Master file.
No.___________/ DRW/ Dated____/2/2006
Hamid Audit-2005
Ph:/Fax # 9200933 PBX: 9200134-37 (Ext.311-313)
Subject: AUDIT PARA NO. 9 – CHARING OF RS.31,500/- ON ACCOUNT OF

FOUNDATION COST OF 21 NO. 36-FT PCC POLES
Reference: Deputy Manager (Admn.) LESCO letter No.HRD/Admn./Audit/3847-48

dated 26-12-2005.
During discussion in the meeting it was informed that the requisite amount
had already been charged in the estimate and as such the para was dropped (photocopy
enclosed).

Syed Nisar Hussain
Info: 1. DM (Admn.) LESCO Headquarter Lahore with reference to above.

2. Master file.
No.___________/ DRW/ Dated____/2/2006
Hamid Audit-2005
Ph:/Fax # 9200933 PBX: 9200134-37 (Ext.311-313)
Subject: CONFIRMATION OF SECURITY DEPOSIT

dated 26-12-2005.
Reply to Para 3 B (i) (ii) & (iii) is as under please:-
Payment of security in the instant cases of EOL has been confirmed.

Photocopies of paid Demand Notices, duly attested, are being enclosed.
In view of above, it is requested that the para may please be dropped.

Syed Nisar Hussain

2. Master file.
No.___________/ DRW/ Dated____/2/2006
Hamid Audit-2005
Ph:/Fax # 9200933 PBX: 9200134-37 (Ext.311-313)
Subject: RECOVERY OF SECURITY RS. 877,240 – EXTENSION OF LOAD

OF M/S CLASS TEXTILE AGAINT APP. NO. 395/I/EOL/B-III DATED
18-2-2003

dated 26-12-2005.
Reply to Para 3 (A) is as under please:-
As per Para-II 3(i) of MD (D) letter No. 2094-2118 dated 17-7-1995 (copy
enclosed) Demand Notices of security pertaining to Deposit Works are to be issued on
receipt of completion reports of the required work. As such in the instant case of EOL, on
receipt of completion report from Manager Construction LESCO, Demand Notice of
security Rs.761,390/- has been issued after adjustment of security already in hand
Rs.115,850/- as confirmed by AM (CS) Raiwind Divn. LESCO (copies enclosed). As soon
as payment is received, your office will be informed accordingly.
In view of above, it is requested that the para may please be dropped.

Syed Nisar Hussain
2. AM (CS) Raiwind Divn. LESCO. As soon as payment of security is received,

this office may be informed accordingly without further loss of time.
3. Master file.
No.___________/ DRW/ Dated____/2/2006

Hamid Audit-2005
Ph:/Fax # 9200933 PBX: 9200134-37 (Ext.311-313)
Subject: EXTENSION OF LOAD AND CHANGE OF NAME FROM AYAZ

HUSSAIN S/O MATLOOB HUSSAIN FOR M/S ITTEHAD STEEL
INDUSTRY TO MUHAMMAD YOUSAF S/O HABIB ULLAH FOR
M/S HABIB STEEL MILLS OPP. RIAZ COLD STORAGE
MAHMOOD BOOTI BUND ROAD LAHORE AGAINST APP. NO.
465/I/EOL DATED 24-10-2003
Reference: This office No. 10792-95 dated 28-12-2005.
In response to above referred letter, AM (CS) Baghbanpura vide his Memo

No. 107-10 dated 17-1-2006 has confirmed that security Rs.591,500/- deposited by the
previous owner and surrendered in favour of present owner has been transferred in the
account of present owner and necessary entries have been made in CP-26 (Security Deposit
Register).
In view of above, it is requested that the para may please be dropped

Syed Nisar Hussain
Info: 1. AM (CS) Baghbanpura Divn. LESCO with reference to above.

2. Master file.
No.___________/ DRW/246/3rd Dated____/2/2006
Hamid Audit-2005
AUDIT PARA – CREDIT OF DISMANTLED CONDUCTOR Rs. 206640/-
The Audit Party of Deputy Chief Auditor during the audit of this office has pointed
out that un-authorized credit of Rs. 206,640/- has been given in the estimate while
processing EOL case of M/s Touqeer Steel Mills from 3000 kW to 4950 kW.
In this connection it is submitted that EOL of M/s Touqeer Steel Mills from 3000 kW
to 4950 kW was approved vide this office No. 1452-64 dated 3-2-2005 through 11 kV
independent feeder from 132 kV Bhogiwal Grid Station by proposing replacement of
existing Dog conductor with Osprey conductor.
During processing the case, it was observed that EOL of the said consumer from 650
kW to 3000 kW was effected in 9/2004 through 11 kV independent feeder with Dog
conductor on consumer cost. As the instant case of EOL from
3000 kW to 4950 kW was approved in 3/2005 i.e. just after 5/6 months of the previous EOL
. Therefore the credit of dismantled Dog conductor amounting to Rs.206,640/- was given on
per KG bases after confirmation from Field Store Manager, Shalamar with the approval of
CEO. The technical clearance along with demand notice of capital cost was issued vide this
office No. 1452-64 dated 3-2-2005 and consumer had already deposited the same
Rs.10,60,170/- in two installments. It is also pertinent to mention here that the dismantled
conductor which was installed only 6-months before can be utilized at any other project in
the interest of LESCO whereas credit of conductor Rs.206,640/- was given on weight per
K.G. basis which was less than the depreciated values which comes to be Rs.315,495/-.
Although the Audit was requested that no un-due benefit has been given to the
consumer and the point may be dropped. However during the meeting with Audit Officer, it
was agreed that the case will be again submitted to Chief Executive Officer for final
decision please. It is, therefore, recommended that audit point may not be accepted as
explained in Para-104.
Submitted for the appraisal of worthy CEO.

Dy. Manager (Planning)
M. Arshad Saleem Uppal
Sr. Manager (P&D)
Ph:/Fax # 9200933 PBX: 9200134-37 (Ext.311-313)
Subject: EXTENSION OF LOAD OF M/S FINE CRYSTO PLAST (PVT.) LTD.
The subject consumer had applied in this office for extension of load from
490 kW to 725 kW along with the Consent / NOC of M/s A.L. Textile (Pvt.) Ltd. wherein
they have intimated that M/s Fine Crysto Plast is their sister concern and they have no
objection if case of EOL is processed from their 11 kV independent feeder (copy enclosed).
Accordingly the case was approved by grouping with 11 kV independent A.L.

Tex. Feeder emanating from 132 kV Manga Mandi Grid Station vide this office No. 15645-
56 dated 26-5-2004. As ownership of both the industries are the same so Renovation
charges were not charged.
Now Audit Party of Deputy Chief Auditor WAPDA/LESCO during the audit
of this office has pointed out that Renovation charges amounting to
Rs. 342,500/- are also recoverable in the light of GM (O) letter No. 11398-12 / GMO /
CEHQ dated 9-8-2003. But this office is of the view that renovation charges are recoverable
where cases of EOL / New connections are processed through LESCO’s owned feeders
whereas the instant case of EOL was approved through 11 kV independent feeder of their
sister concern.
In the light of discussion held with the Audit Party, the matter is being
referred to your office for necessary clarification at the earliest please.

Syed Nisar Hussain

WAPDA, WAPDA House, Lahore.

4. Master file.
No.___________/ DRW/702/4th Dated____/12/2005

Ph:/Fax # 9200933 PBX: 9200134-37 (Ext.311-313)
Subject: EXTENSION OF LOAD AND CHANGE OF NAME FROM AYAZ

HUSSAIN S/O MATLOOB HUSSAIN FOR M/S ITTEHAD STEEL
INDUSTRY TO MUHAMMAD YOUSAF S/O HABIB ULLAH FOR
M/S HABIB STEEL MILLS OPP. RIAZ COLD STORAGE
MAHMOOD BOOTI BUND ROAD LAHORE AGAINST APP. NO.
465/I/EOL DATED 24-10-2003
Rs.591,500/- as the previous owner has surrendered his security in favour of new occupant.

Syed Nisar Hussain
To: AM (CS) Baghbanpura Divn. LESCO
2. Manager (O) Eastern Circle LESCO ) for information and

3. DM (O) Baghbanpura Divn. LESCO ) necessary action
4. Master file.
No.___________/ DRW/246/3rd Dated____/12/2005
Hamid Audit-2005
Ph:/Fax # 9200933 PBX: 9200134-37 (Ext.311-313)
REGISTERED
Subject: AUDIT NOTE – EXTENSION OF LOAD AGAINST APP. NO.
417/I/EOL DATED 12-5-2003 IN THE NAME OF SHER MUHAMMAD
CHAUDHRY S/O MUHAMMAD DIN FOR M/S PAK PANTHER
SPINNING MILLS LTD. MANGA RAIWIND ROAD LAHORE
(STOPGAP ARRANGEMENT)
During the course of audit, the Audit Party has pointed out that the cost of
following material was not recovered from you while approving the case of extension of
load from 3110 kW to 3610 kW:-
2. C.Ts. of 800/Amps.
3. 1 No. 450 KVAR Capacitors.
Accordingly the Demand Notice of Rs. 78,186/- is being enclosed for its
payment in the office of Finance Director LESCO within 10-days, failing which your
supply will be disconnected without any further notice.

Syed Nisar Hussain
To: Mr. Sher Muhammad Ch S/O Muhammad Din,

For M/s Pak Panther Spinning Mills Ltd.
Manga-Raiwind Road, Lhr.
Info: 1. Finance Director LESCO. As soon as soon the above amount is

received, the same may be transferred in LESCO Income Account under
4. Manager (O) Central Circle LESCO. ) to ensure recovery of
5. DM (O) Raiwind Divn. LESCO ) Rs. 78,186/-
5 Master file.
No.___________/ DRW/627/4th Dated____/12/2005

Hamid / Audit-2005
Ph:/Fax # 9200933 PBX: 9200134-37 (Ext.311-313)
Subject: NEW CONNECTION OF M/S JAVAID INTERNATIONAL (PVT.) LTD. 17-

KM SHEIKHUPURA ROAD LAHORE
The subject consumer had applied in this office for new industrial connection
for a load of 900 kW in 6/2003. The case was processed as per X-Y formula circulated by
the GM (CS) vide No. 863-80/DD(R&CP)/55716 dated 25-8-2005 and Demand Notice of
capital cost Rs. 10,32,052/- ( inclusive Rs. 594,352/- for reconductoring of 11 kV feeder)
was issued vide this office No. 115-24 dated 3-7-2003. The consumer had deposit the same
on 8-7-2003 and accordingly go-ahead signal for execution of work was issued vide No.
630-33 dated 12-7-2003. After completing all departmental formalities SCO was issued vide
No. 12737-45 dated 17-3-2004.
Now the Audit Party of Deputy Chief Auditor WAPDA/LESCO during the
audit of this office has pointed out that as in 8/2003 new policy of recovery of rehabilitation
charges was introduced vide GM (O) letter No. 11398-12/GMO/CEHQ dated 9-8-2003,
therefore the case should have been processed in the light of said letter and accordingly
difference of capital cost on account of rehabilitation charges which comes to be Rs.
175,995/- should have been recovered. However this office is of the view that as the
consumer had already deposited the D.N. of capital cost in 7/2003, therefore it is not
justified to revise the D.N. and recover difference of capital cost as per policy issued in
8/2003.
In the light of discussion held with the Audit Party, the matter is being
referred to your office for clarification at the earliest please.

Syed Nisar Hussain
WAPDA, WAPDA House, Lahore.

5. Master file.
No.___________/ DRW/203/Ist Dated____/12/2005

Ph:/Fax # 9200933 PBX: 9200134-37 (Ext.311-313)
FAX MESSAGE
Subject: REVISED ESTIAMTE FOR EXTERNAL ELECTRIFICATION OF

FORMANTIES HOUSING SCHEME
were requested to provide a copy of revised estimate along with detail / technical clearance
etc. but the same is still awaited from your end which has been viewed very seriously by
Deputy Chief Auditor during the meeting held in this office on 12-4-2006.
You are requested to supply the detail of estimate by 15-4-2006 through fax.

Engr. Sadr-ul-Huda
To: Sr. Manager Construction LESCO .
2. DM South Construction Divn. LESCO.
3. Master file.
No.___________/ DRW/ Dated____/4/2006
Hamid Audit-2005
Ph:/Fax # 9200933 PBX: 9200134-37 (Ext.311-313)
Subject: EXTENSION OF LOAD AND CHANGE OF NAME OF M/S INSAF

SPINNING (PVT.) LTD.
Rs. 125400/- deposited by the previous owner.

Syed Nisar Hussain
To: AM (CS) Rural Divn. Sheikhupura
2. Manager (O) Sheikhupura Circle LESCO ) for information and

3. DM (O) Rural Divn. Sheikhupura ) necessary action
6. M/s Insaf Spinning (Pvt.) Ltd. 4-KM Faisalabad Road, Sheikhupura. The
Audit Party of Deputy Chief Auditor WAPDA/LESCO during the audit of this
office has pointed out that in connection with your case of EOL from 317 to
575 kW , Demand Notice of security Rs. 397,850/- was to be paid upto 10-4-
2004 but the same was paid on 24-4-2004 and has advised to recover the
surcharge on account of late payment. Therefore demand notice of Rs.3052/-
is being enclosed for its payment within stipulated period under intimation to
this office.
5. Master file.
DA / D.N (Sr. No. 4 only)
No.___________/ DRW/246/Skp. Dated____/12/2005

Hamid Audit-2005
Ph:/Fax # 9200933 PBX: 9200134-37 (Ext.311-313)
Subject: EXTENSION OF LOAD AND CHANGE OF NAME OF M/S ARYAN

STEEL INDUSTRIES
Rs. 206,250/- as the previous owner has surrendered his security in favour of new occupant.

Syed Nisar Hussain
To: AM (CS) Badami Bagh Divn. LESCO
2. Manager (O) Northern Circle LESCO ) for information and

3. DM (O) Badami Bagh Divn. LESCO ) necessary action
4. Master file.
No.___________/ DRW/253/Ist Dated____/12/2005
Hamid Audit-2005
Ph:/Fax # 9200933 PBX: 9200134-37 (Ext.311-313)
Subject: MINUTES OF MEETING HELD ON 6-9-2005 AND 8-9-2005 IN THE

OFFICE OF CHIEF EXECUTIVE OFFICER LESCO TO DISCUSS
THE ADVANCE PARAS FOR THE YEAR 2003-04
Reference: Your office letter No. 1559-69 dated 29-10-2205.
In this connection, it is intimated that the requisite documents have already

been supplied to the concerned staff of D.G. WAPDA Audit on 7-9-2005.

Syed Nisar Hussain
Atten:Mr. Sardar Muhammad Chattha,

Assistant Manager (Admn. A/Cs)
Info: Master file.
No.___________/ DRW/ Dated____/11/2005
Hamid Audit-2005
Subject: DRAFT PARA 40/2004 ON ACCOUNT OF MANAGER (P&D) LESCO

HEADQUARTR REGARDING UNDUE BENEFIT TO THE
CONSUMER ON ACCOUNT OF CAPITAL COST RS. 3.12
MILLIONS
Enclosed please find herewith a copy of decision of Lahore High Court

Lahore regarding subject Draft Para on the Writ Petition No. 6392/05 filed by M/s Sheikh
Spinning for its further disposal to D.G Audit WAPDA to proceed further.
DA : As above For MIA LESCO

Sardar Muhammad Chattah
Assistant Director Admn. Accounts
To: Deputy Chief Auditor,

6th Floor Al-Janat Plaza
Bank Square, The Mall Lahore.
Info: 1. Sr. Manager (P&D) LESCO.

2. Master file.
No.___________/ ACDP-1010 Dated____/10/2005

Ph:/Fax # 9200933 PBX: 9200134-37 (Ext.311-313)
Subject: AUDIT REPLIES OF CHIEF EXECUTIVE OFFICE LESCO FOR

THE PERIOD FROM 10/2003 TO 6/2005
Reference: Your office letter No. 57235-41 dated 20-9-2005 & No. 59464-69
dated 28-9-2005
The replies to Para No. 1, 2, 4, 5, 6, 8, 9, 11, 12, 17, 18, 19, 20, 21, 22, 23, 35,
36, 37, 39, 44 & 46 are being enclosed as desired in the above-referred
letter.

Syed Nisar Hussain
To: Manager HR & A,

LESCO Headquarter Lahore
Info: Master file.
No.___________/ DRW/ Dated____/9/2005
Audit-2005
Ph:/Fax # 9200933 PBX: 9200134-37 (Ext.311-313)
Subject: LOCAL DAC MEETING REGARDING ADVANCE PARA NO. 16(1)

ON ACCOUNT OF SR. MANAGER (P&D) LESCO
Reference: 1. Your letter No. 669-78 dated 23-8-2005.

2. Audit Officer, Lahore letter No. Lhr. Zone/App.No.16(1) 438 dated 6-
4-2005.
The point-wise reply is as under:-
1. Already settled.
2. As already informed vide this office letter No. 2140 dated 12-8-2005, M/s
Rehman Steel, Bund Road, Lahore has already deposited the remaining
amount of security with mark up Rs. 464,597/-. A copy of the same is again
enclosed with the request to drop the point.
3. A copy of relevant page of MDI Register, Batch No. 27 in respect of M/s Data
Textile is enclosed, as desired please.
4. MDI data of the following consumer is enclosed, as desired please:-
(i) M/s Abu Bakar Textile

(ii) M/s Dar-es-Salaam Textile
(iii) M/s Shafi Spinning Unit-1
(iv) M/s Chiragh Textile
(v) M/s A.S. Steel
(vi) M/s Rustam Towel (Now applied for EOL from 510 kW to 860
kW and the case is under process).
In view of the above-mentioned facts, para may please be dropped.

Syed Nisar Hussain
To: Manager (IA) LESCO.
Info: 1. D.G. WAPDA Audit, Lahore for information please.

2 Master file.
No.___________/P&D/DMP-1/DRW/ Dated____/8/2005
Audit-2005
Ph:/Fax # 9200933 PBX: 9200134-37 (Ext.311-313)
REGISTERED
Subject: AUDIT NOTE – EXTENSION OF LOAD AGAINST APP. NO.
417/I/EOL DATED 12-5-2003 IN THE NAME OF SHER MUHAMMAD
CHAUDHRY S/O MUHAMMAD DIN FOR M/S PAK PANTHER
SPINNING MILLS LTD. MANGA RAIWIND ROAD LAHORE
(STOPGAP ARRANGEMENT)
During the course of audit, the Audit Party has pointed out that the cost of
following material was not recovered from you while approving the case of extension of
load from 3110 kW to 3610 kW:-
6. 1000 meters MCM cable at grid end

7. C.Ts. of 800/Amps.
8. 1 No. 450 KVAR Capacitors.
Accordingly the Demand Notice of Rs. 500,381/- is being enclosed for its
payment in the office of Finance Director LESCO within 10-days, failing which your
supply will be disconnected without any further notice.

Syed Nisar Hussain
To: Mr. Sher Muhammad Ch S/O Muhammad Din,
For M/s Pak Panther Spinning Mills Ltd. Manga-Raiwind Road, Lhr.
Info: 1. Finance Director LESCO. As soon as soon the above amount is

received, the same may be transferred in LESCO Income Account under
9. Manager (O) Central Circle LESCO. ) for necessary action
10. DM (O) Raiwind Divn. LESCO ) as above.
4 Master file.
No.___________/ DRW/627/4th Dated____/7/2005
Audit-2005
Para No. 18
EXTENSION OF LOAD OF M/S PAK PANTHER
SPINNING MILLS – NON-RECOVERY OF COST OF MATERIAL
Reply is given as under:-
As pointed by Audit, the Demand Notice of Rs. 500,381/- has been sent to M/s Pak
Panther. As soon as payment is made, Audit will be informed accordingly.
It is, therefore, requested that the point may be dropped.

Para No. 19
GRANT OF UNDUE BENEFIT TO THE CONSUMER WHILE
SANCTIONING LOAD AT LAST BOUNDRY OF TARIFF B3 (RS.200
MILLIONS)
Reply is given as under:-
1. M/s Touqeer Steel Mills had applied for EOL 3000 kW to 4950 kW. During
processing of the case, it was observed that due to critical loading condition of 132
kV Bhogiwal grid station the EOL cannot be accommodated. However since the
installation of 4th Power Transformer at the said was under process, so the instant
case of EOL was approved by this office vide No. 1452-64 dated 3-2-2005 subject to
installation / commissioning of 4th Power Transformer with the capital cost Rs.
1060,170/- which was paid by the consumer in two installments with mark up. It is
worth mentioning here that a number of other New Connections / EOL has been
approved through the proposed 4th Power Transformer. Although the proposed 4th
Power Transformer has been installed but EOL of the instant consumer has not so far
been effected as the work of 11 kV feeder of the consumer has not been completed
by Sr. Manager Construction LESCO. Therefore, the question of any loss to the
Authority / LESCO as reported by the Audit Party does not arise.
It is pertinent to mention here that all DMs (O) have been advised to
watch the MDI recorded strictly and in case load exceeds beyond the sanctioned
load, the connection may be disconnected.
In view of above, it is requested that the point may be dropped.

Para No. 23
(A) LESS RECOVERY OF CAPITAL COST DUE TO NON INCLUSION
OF SALES TAX IN ESTIMATE COST RS. 186,376/-
(B) UNAUTORIZED CREDIT OF DISMANTLED CONDUCTORS RS.
206640/-
(C) SUSPECTED MISAPPROPRIATION OF DISMANTLED MATERIAL
RS. 89825/- TOTAL RS. 482841/-
Para-wise reply is given as under:-
(a) EOL of M/s Touqeer Steel Mills from 3000 kW to 4950 kW was approved vide this
office No. 1452-64 dated 3-2-2005 subject to installation / commissioning of 4 th
Power Transformer. The estimate was prepared as per prevalent rates and the
consumer has already deposited the capital cost Rs. 1060,170/- in two installments
with mark up. Although the proposed 4 th Power Transformer has been installed but
EOL of the instant consumer has not so far been effected as the work of 11 kV feeder
of the consumer has not been completed by Sr. Manager Construction LESCO.
Therefore, the question of any loss to the Authority / LESCO as reported by the
Audit Party does not arise.
(b) As regards affording credit of Rs.2,06,640/- in the estimate on account of

replacement of ACSR Dog conductor, it was intimated that EOL of the said
consumer from 650 kW to 3000 kW was effected in 9/2004 through 11 kV
independent feeder with Dog conductor on consumer cost. The instant case of EOL
from 3000 kW to 4950 kW was approved in 3/2005 i.e. just after 5/6 months of the
previous EOL . Therefore the credit of Dog conductor which was laid on consumer
cost and proposed to be replaced with ACSR Osprey conductor was given on per
KG bases after confirmation from Field Store Manager, Shalamar. Therefore no un-
due benefit has been given to the consumer.
(c) As per clause 5(b) of the T.C. 137m 4/0 AWG cable has correctly been mentioned to
be replaced with 11 kV 500 MCM cable which include last two span with cable,
which is mandatory being Steel furnace.
As the instant EOL has not been effected, therefore the question of misappropriation
of existing 11 kV 4/0 AWG cable does not arise.
In view of above, it is requested that the point may please be dropped.

Para No. 1
LESS RECOVERY OF R&R CHARGES WROTH RS. 175,995/-
AGAINST APP. NO. 192/B-III DATED 16-6-2003 IN THE NAME
OF M/S JAVAID INTERNATIONAL (PVT.) LTD.
In reply to Audit Par, it is submitted that the above mentioned case was
sanctioned vide this office no. 115-24 dated 3-7-2003 and demand notice of capital cost was
issued to the consumer on the same date which was paid on 8-7-2003.
On payment of capital cost, go-ahead signal for completion of HT work was

issued to Manager Construction LESCO on 12-7-2003 whereas instructions about R&R
charges were issued by GM (O) WAPDA on 9-8-2003.
In the light of instructions issued by GM (CS) vide No.

4453-62/GMCS/D(R&CP)/WM-321 dated 28-7-1992, R&R charges cannot be recovered
from the consumer after issuance of Demand Notice of capital cost.
In view of above, it is requested that the point may be dropped.

1. LOSS TO LESCO DUE TO NON-RECOVERY OF COST OF 11 KV PANEL
FROM CONSUMER RS. 130,517
2. NO CONFIRMATION REGARDING REALIZATION OF CAPITAL COST
INSTALLMENT OF RS. 1,09,058/- AND AMOUNT OF SECURITY IN HAND
AMOUNT RS. 80,54-/- TOTAL AMOUNT INVOLVED RS. 320,115/-
APP. NO. 425 DATED 19-6-2003 (SARDAR STEEL MILLS)

In reply to Audit Par it is submitted that:-
(i) 11 kV panel was required for installation at consumer’s premises as a back up

meter with existing HT TOU meter. In the light of instructions issued by GM (O)
vide No. 200-08/GM (CS) DOC/D/R&CP dated 23-6-2004 that cost of 11 kV
panel required for as a check meter is not recoverable from the consumer
(photocopy of circular is attached).
(ii) Capital cost Rs. 109,058/- realized by Finance Director LESCO vide No.3596-97
dated 24-9-2004 (copy attached).
(iii) Security Rs. 80,540/- confirmed by AM (CS) Ferozewala vide his letter dated 5-
7-2004 (copy attached).
In view of above, it is requested that the para may be dropped.

Para No. 35
IRREGULAR REFUND OF RS. 4,68,216 TO M/S SHAFI SPINNIG
MILLS UNIT NO. 1 SHEIKHUPURA
It is submitted that 11 kV grouped independent Shafi-Fahad feeder was

constructed on cost deposit basis, which was shared by M/s Shafi Spinning Unit –1 and M/s
Fahad Javaid Spinning Mills.
Subsequently new connections of M/s Shafi Spinning Unit-2, which

was a sister concern of M/s Shafi Spinning Unit-1 was also sanctioned through the same
feeder and capital cost Rs. 20,04,046/- (inclusive share cost of Shafi-Fahad feeder
Rs.656,439/-) was recovered.
As per Authority’s instructions in such cases, the refund of shared

cost recovered from the subsequent consumers is to be refunded to the original consumers.
Accordingly necessary clause in this regard (Clause-22) was included in the technical
clearance.
On receipt of request of refund of shared cost from M/s Shafi Spinning Unit-1,
the case of refund was processed exactly in the light of Authority instructions, the detail of
which is as under:-
(i) Shared cost of existing feeder for M/s Shafi Spinning Unit-2 Rs.656,439/-
(ii) Refund cost of M/s Shafi Spinning Unit-1 Rs.468,216/-
(iii) Refund cost of M/s Fahad Javaid from Unit-2 Rs.188,223/-
Accordingly the case of refund of Rs. 468,216/- to M/s Shafi Spinning Unit-1
was approved by the Chief Executive Officer LESCO (copy attached).
The refund of shared cost of feeder was given exactly in the light of
Authority’s instructions and no undue benefit was given to consumer. It is, therefore
requested that the para may please be dropped.
2006
EXTENSION OF LOAD OF M/S N.P. SPINNING
It is submitted that 11 kV grouped independent Shafi-Fahad feeder was

constructed on cost deposit basis, which was shared by M/s Shafi Spinning Unit –1 and M/s
Fahad Javaid Spinning Mills.
Subsequently new connections of M/s Shafi Spinning Unit-2, which

was a sister concern of M/s Shafi Spinning Unit-1 was also sanctioned through the same
feeder and capital cost Rs. 20,04,046/- (inclusive share cost of Shafi-Fahad feeder
Rs.656,439/-) was recovered.
As per Authority’s instructions in such cases, the refund of shared

cost recovered from the subsequent consumers is to be refunded to the original consumers.
Accordingly necessary clause in this regard (Clause-22) was included in the technical
clearance.
On receipt of request of refund of shared cost from M/s Shafi Spinning Unit-1,
the case of refund was processed exactly in the light of Authority instructions, the detail of
which is as under:-
(i) Shared cost of existing feeder for M/s Shafi Spinning Unit-2 Rs.656,439/-
(ii) Refund cost of M/s Shafi Spinning Unit-1 Rs.468,216/-
(iii) Refund cost of M/s Fahad Javaid from Unit-2 Rs.188,223/-
Accordingly the case of refund of Rs. 468,216/- to M/s Shafi Spinning Unit-1
was approved by the Chief Executive Officer LESCO (copy attached).
The refund of shared cost of feeder was given exactly in the light of
Authority’s instructions and no undue benefit was given to consumer. It is, therefore
requested that the para may please be dropped.
EXTENSION OF LOAD OF M/S BHATTI COTTON LINKS
(1) EOL of M/s Bhatti Cotton Links from 385 kW to 1405 kW (Net
extension 1020 kW) was approved through 11 kV proposed feeder
from 132 kV Raiwind grid station with capital cost: Rs.51,41,562/-.
(2) On payment of capital cost as confirmed by FD vide No. 2063-64 dated
31-1-2004, go-ahead signal for execution of work was issued vide No.
11042-46 dated 9-2-2004.
(3) As per Authority’s instructions, after completion of work D.N. updated
security: Rs.10,80,257/- was issued.
(4) After payment of D.N. of security and provision of Test Report &
NOC, SJO was issued vide No. 6207-14 dated 13-10-2005 was effected
on 10-11-2005.
(5) MDI from 7/2004 to 10/2005 is well within the sanctioned load of 385.
No delay on the part of this office has been occurred and EOL has been
effected after fulfillment of all departmental formalities, as such the para may be dropped.
CONSOLIDATION AND EXTENSION OF LOAD OF M/S SHAHKAM
INDUSTRIES
(1) Consolidation and EOL of M/s Shahkam from 550+1154=1659 kW to 4506 kW

was approved in 2/2006 through 11 kV independent feeder from 132 kV Chung
grid station with capital cost: Rs.59,80,629/-.
(2) On payment of capital cost as confirmed by FD vide No. 3175-76 dated 11-3-
2006, go-ahead signal for execution of work was issued vide No. 5003-10 dated
16-3-2006
(3) D.N. of security for the extended load of 2847 kW for Rs.25,90,770 has been
issued.
(4) The work is under execution and EOL will be effected after completion of work
in due course of time, as such the para may be dropped.
EXTENSION OF LOAD OF M/S N.P. SPINNING
(1) EOL of M/s Spinning from 3100 kW to 3700 kW (Net extension 600 kW) was
approved in 2/2003 through existing 11 kV independent feeder from 132 kV Raiwind
grid station with capital cost Rs.212,464/- & security Rs.546,000/-, but payment was
not made by the consumer. Now the consumer has switched over to self-generation.
His MDI data from 1/2006 to 4/2006 is as under:-
1/ 2006 3360
2/2006 1432
3/2006 440
4/2006 480
(2) DM (O) concerned has been advised to issue final Notice to the consumer and in case
of non-payment within 10-days, the connection may be disconnected.
EOL OF M/S KHALID SHAFIQ SPINNING MILLS
(1) EOL of M/s Khalid Shafique Spinning Mills from 490 kW to 2000 kW (Net
extension 1510 kW) was approved through 11 kV proposed independent feeder from
132 kV Chak-65 grid station with capital cost: Rs.28,43,997/-.

4-3-2006, go-ahead signal for execution of work was issued vide No. 4292-95 dated
6-3-2006.
(3) After payment of D.N. of security Rs.16,55,150/- and provision of Test Report &
NOC, SJO was issued vide No. 10299-305 dated 18-5-2006 which has already been
effected.
effected after fulfillment of all departmental formalities, as such the para may be dropped.
RECONNECTION & UN-AUTHORIZED OF M/S EAST END EXPORT
Reply is given as under:
1 Un-authorized EOL
Sanctioned load of the consumer is 4990 kW but he is running un-authorized EOL
upto 5600 kW. Manager / DM (O) have already been advised to get un-authorized
EOL regularized. As per past conduct of the consumer, he will not come for the
same. Therefore Manager/DM (O) have been advised to restrict the consumer to
remain within his sanctioned limit through plug setting.
2 Reconnection under Incentive Package for Industries

The case of reconnection under Incentive Package for Industries was processed
exactly in line with the Authority’s instructions circulated by GM (CS) vide No. 162-
83 dated 15-2-2002 (copy attached) which was applicable for all type of industries
(except seasonal industries), as such the para may be dropped.

EOL OF M/S LAKSON TOBACCO LTD.
(1) EOL of M/s Lakson Tobacco Ltd. from 995 kW to 1500 kW (Net extension 505 kW)
was approved in 5/2004 through 11 kV proposed independent feeder from 132 kV
Qadirabad grid station with capital cost: Rs.16,37,296/-.

7-6-2004, go-ahead signal for execution of work was issued vide No. 16811-16 dated
19-6-2004.
(3) After payment of D.N. of security Rs.459,550/- and provision of Test Report &
NOC, SJO was issued vide No. 717-726 dated 14-7-2005 which has already been
effected.
effected after fulfillment of all departmental formalities, as such the para may be
dropped.
EOL OF M/S ICC TEXTILES LTD.
(1) EOL of M/s ICC Textiles Ltd. from 875 kW to 2275 kW (Net extension
1400 kW) was approved in 11/2004 through 11 kV grouped independent ICC feeder
from 132 kV Chung grid station.
(2) After payment of revised capital cost: Rs.59,867, security Rs.12,74,000/- SJO has
already been issued in 2/2005 for stopgap arrangement
(3) The consumer is well within the limit of his sanctioned load viz. 2275 kW, as such
the para may be dropped.
Audit Para No. 20

AMOUNTING TO RS.637,000/- AGAINST APP; NO. 283/I/B-3 DATED
10-11-2005 IN THE NAME OF FAISAL EHSAN ELAHI FOR M/S BE
BE JAN COLOURS MILLS LTD. ROHI NALA RAIWIND
(1) New connection of M/s Be Be Jan for a load of 700 kW was approved in 11/2005
(2) After payment of capital cost Rs.867,820/-, go-ahead signal for execution of work
was issued on 14-2-2006.
(3) Security D.N. for Rs.637,000/- was issued on 22-2-2006, but payment is yet
awaited.
(4) Connection will be energized after payment of security and provision of Test
Report & NOC from Electrical Inspector Government of Punjab besides
observing other usual departmental formalities.
In view of above, para may be dropped.

Audit Para No. 7
IRREGULAR DRAWAL OF HT/LT STEEL STRUCTURES COSTING
RS.2.089 MILLIONS
It is stated that during the financial year 2005-2006 1805 No. HT and 428 No.
LT PC Poles were got issued from Field Store Kasur & Chunian for installation of Industrial
/ Tubewell connections as well as 11 kV lines and maintenance works in various Divisions /
Sub-Divisions under Kasur Circle.
Inspected Audit Officer has objected that 74 No. LT & 39 No. Steel Structures
were utilized at various locations which is against the contradiction of the orders of Member
(Power).
In this regard it is stated that these structures have been utilized under
emergency conditions for maintenance of distribution system in far flung areas during
stormy / rainy season for restoration of supply in shortest duration. As it is very much
difficult to shift one or two PC Poles in far flung areas without the help of crane / trolla etc.
which was not provided to Kasur Circle.
. Moreover Audit has charged excessive rate of LT structures such as

Rs.85,595/- and Rs.40,408/- at Sr. No. 10 and 11 in the Para. On actual basis it comes out to
be Rs.0.8 Million instead of 2.089 Millions.
In the light of position elaborated above, Para be settled.
(Rana Muhammad Ajmal Khan)

Manager (Operation)
Kasur Circle LESCO
Audit Para No. 12
LOSS OF RS. 319.11 MILLIONS DUE TO ABNORMAL LINE LOSSES
ABOVE 20%
It is stated that line losses in Rural Division Kasur were very high before
creation of Kasur Circle with effect from 1/2006. Efforts were made to reduce monthly as
well progressive line losses. At the end of June 2006 the progressive losses of Rural
Division Kasur were reduced from 29.8% to 28.1 %. The losses during 7/2006 has further
been reduced 3% more and in 8/2006 1 % more. Efforts are also being made to reduce the
losses below 20% at the end of 6/2007.
REASONS OF HIGH LINE LOSSES
Sr. Reasons Remedial Measures taken

No.
1. Lengthy Rural Feeders Bifurcation of lengthy feeders is under
process.
2. Technical losses are due to use of Technical losses are being reduced by
off size conductor used in place replacement of off-size conductor with
stolen conductor from time to standard size conductor provided in
time. place of stolen conductor.
3. Theft of electricity by direct FIRs have been lodged against the
hooking in far flung villages. culprits with Police.
4. Reversing of tube well meters Full current static meters are being
installed on tube wells to avoid
reversing.
It is further added that disciplinary action against the following Officers have
already been initiated on account of excessive line losses:-
1. Mr. Muhammad Asghar Raza, DM (O) Rural Divn. Kasur.

2. Mr. Hamad Shah, AM (O) Khudian (East) Sub-Division
3. Mr. Aamar, AM (O) Khudian (West) Sub-Division
4. Mr. Abdul Rashid , AM (O) Niaz Nagar Sub-Division.
It is hoped that line losses in Rural Division Kasur will be further reduced at
the end of 6/2007. Therefore the Para may be settled please.

Manager (Operation)
Kasur Circle LESCO
Audit Para No. 17
NON-RECOVERY OF COST OF TRANSFORMERS
DAMAGED DURING WARRANTY PERIOD AMOUNTING TO
RS. 2.566 MILLIONS
Audit has pointed out that 26 No. Transformers of various capacities were
damaged during warranty period under Kasur Circle during financial year
2005-2006.
In this regard, it is stated that these transformers were returned to Field Store
Chunian and Kasur through MRNs which were subsequently returned to Regional Store
Shalamar. These Transformers are to examine in Regional Store Shalamar and are to be
replaced from the concerned Firm without any cost. The cost is not being recovered from
the Manufacturing Firm but their replacement is received in Regional Store Shalamar. On
receipts from Firms these transformers are again released by CEO / Sr. Manager (MM) to
Field Stores for its utilization.
Since Operation Staff has no concern with the transformer damaged during
warranty period after getting replacement from Field Store, therefore para be settled
accordingly.

Manager (Operation)
Kasur Circle LESCO
Audit Para No. 24
UN-KNOWN WHEREABOUTS OF MATERIAL AMOUNTING TO RS.0.319
MILLIONS
As already explained that 5 No. 450 KVAR Capacitors valuing Rs.0.319 Millions
were drawn from Field Store Chunian & Kasur for installation on 11 kV feeders having load
more than 200-Amps. to reduce technical loss.
These Capacitors have been installed on the following feeders:
Sr. Name of Sub- Name of 11 kV Location No. of

No. Divn. feeder capacitor
1. Sarfraz Nagar Azam Saritow Near Faisal Petrol Pump 1 No.
Multan Road
2. -do- Industrial-2 Near Golden Adda Multan 1 No.
Road
3. -do- Zahoor Opp. Faisal Petrol Pump 1 No.
Multan Road
4. Jumber Pattoki Adda Jumber Multan Road 1 No.
5. Pattoki City City Near Riaz Cotton Factory 1 No.
Multan Road
The cost of these Capacitors have been booked to Head of Account ‘Maintenance of
Sub-Station’. It is further stated that these Capacitors are existing at sites and there is no
dismantlement / returnable to Store. Moreover no recovery is due from any person.
In the light of position explained above, Para be settled please.

Manager (Operation)
Kasur Circle LESCO
Ph:/Fax # 6308360 PBX: 6314616-20(Ext-270)
Fax Message

MDI data of the subject consumer from 1/2003 to 8/2006 may please be
supplied faxed to this office immediately.

Engr. Sadr-ul-Huda
To: DM (O) Kot Radha Kishan Divn. LESCO.
2. Master file.
Hamid / Audit-2005
EOL OF M/S MALIK ENGINEERING NOOR ROAD LAHORE
(1400KW – 2400 KW)
(1) EOL of M/s Malik Engineering from 1400 kW to 2400 kW was approved vide T/O
No. 706-65 dated 6-11-2003 with capital cost Rs.20,28,423/- & security
Rs.9,10,000/-
(2) The work of 11 kV feeder was under execution and in the meantime the consumer
applied for further EOL from 2400 kW to 3400 kW. The case was processed,
however due to critical loading position of grid station, the case was approved
subject to installation of 3rd Power Transformer at 132 kV Badami Bagh grid station
vide this office No. 10500-09 dated 29-6-2005. Although the consumer has deposited
the security for the extended load: Rs. 910,000/- and also provided Test Report &
NOC but the EOL will be effected after commissioning of 3 rd Power Transformer at
the said grid station. However the consumer is being charged as per MDI recorded
on the metering equipment as such no revenue loss has been sustained by the
department. Therefore the para may be dropped.
DRAFT PARA NO. 89/2006 – NON-RECOVERY OF FIXED CHARGES
RS.29,07,184/- AGAINST REFERENCE NO. 24-1345-90013413 FROM MR.
MUHAMMAD RAFIQUE OF RKN STEEL FURNACE
Draft Para No. 89/2006 is based on Non-Recovery of Fixed Charges: Rs.2.907

Millions for the period 3/2003 to 6/2005 (28 Months) from M/s RKN Steel Furnace.
Brief facts of the case are as under:
(1) Extension of load of M/s RKN Steel from 612 kW to 3640 kW was approved in
3/1990 through existing 11 kV independent feeder from 132 kV Fateh Garh Grid
Station with capital cost: Rs.484,453/- & security: Rs.242,240/-. But consumer
deposited only security: Rs.242,240/- whereas capital cost was not paid due to which
his load could not be regularized.
(3) During year 2000, consumer deposited updated capital cost: Rs.21,35,240/-.
However since rates of security were also increased during year 1997 as such
consumer was advised to deposit enhanced security: Rs.19,37,920/- but he did not
deposit the same rather went into litigation and the matter is still subjudiced.
(4) During year 2003 the consumer applied for change of name and extension of load
from 612 kW to 4000 kW which was approved on 24-9-2003. Demand Notice of
capital cost: Rs.12,39,284/- was issued against which consumer filed another suit and
the matter is still subjudiced.
(5) The consumer was charged fixed charges upto 2/2003 and after 5/2005 on the basis
of 50% of 4000 kW billing demand for peak hours. But for the intervening period i.e.
3/2003 to 5/2005 the consumer could not be billed accordingly for which bill
amounting to Rs.29,87,184/- has been issued. As soon payment is made, audit will be
informed accordingly.
PBX: 99204820-30 (Ext. 200) Ph:99204818 Fax:99204819
Subject: UPGRADATION OF MR. ABDUL HAMEED, STAFF OFFICER

FROM BPS – 16 TO BPS – 17
Reference: Your office letter No. HRD/HRM/CM/03-04 dated 3-1-2014
Enclosed please find herewith following documents of above named official,

as desired please:
1. Attested copy of Departmental Promotion Examination.

2. ACRs for the last 05 years (2009 to 2013) duly completed in all respect.
3. No Audit/Draft/Advance/Summary Para Certificate
4. No penalty Certificate
DA/As above
(Engr. Rao Zamir-ud-Din)
To: Manager (HR) LESCO
Info: Master file.
No._______________/ P&D Dated______/01/2014
Hamid / Audit-2005
5. While going through the record, it has been observed that 10/13 MVA spared Old
Power Transformers were utilized by LESCO against 6 No. Private Grid Station.
As per policy and practice in vogue 26% installation charges were included in the
estimates by PD (GSC) as per cost of old Transformers and the cases were
accordingly approved by the competent Authority i.e. CEO LESCO.
But Audit Party during audit has pointed out to recover 26 % installation
charges as per latest purchase price of the Power Transformers merely on the report of a
Committee constituted by this office vide Office Order 6275-81 dated 7-9-2007. But
competent authority did not decide to recover 26% installation charges as per latest
purchase price of the Power Transformers.
Charging of 26 % installation charges of old Power Transformers as per latest

purchase price of T/Fs as per contention of Audit based on the report of a Committee and
without any decision of the competent authority to recover 26% installation charges as per
latest purchase price of T/F is not based on facts and consumers will drag us in un-necessary
litigation.
Keeping in view the position explained above, the para may please be
dropped.

To: Dy. Chief Auditor H/Q LESCO.
Info: 1. Manager Internal Audit LESCO ) for necessary action

2. Audit Officer O/O DG Audit LESCO HQ ) as above.
3. Manager (HR) LESCO HQ. Lahore.
4. PD (GSC) LESCO.
5. Master file.
No._______________/ DRW/ Dated______/10/2013

Hamid / Audit-2005
PBX: 99204820-30 (Ext. 200) Ph./Fax: 99204818
Subject: NO AUDIT PARA CERTIFICATE
Certified that no Audit / Draft / Advance / Summary Para is pending

against the undersigned.
Name Abdul Hameed

Designation Staff Officer
PBX: 9204820-30 (Ext. 200) Ph./Fax: 9204818
Subject: EXTENSION OF LOAD FROM 2700 KW TO 3500 KW OF M/S SIARA

TEXTILE MILLS (PVT.) LTD. 2-KM WARBURTON ROAD FEROZE
WATTOWAN SHEIKHUPURA AGAINST APP. NO. 67/EOL/B-III
DATED 31-5-2013 (REF. NO. 27-11613-2604200 R)
M/s Siara Textile Mills (Pvt.) Ltd. who were originally being fed from 11 kV
independent feeder with Dog Conductor from 132 kV Warburton Grid Station has applied
in this for extension of load from 2700 kW to 3500 kW in 5/2013. While carrying out
technical analysis of existing 11 kV independent feeder of M/s Siara Textile Mills after
adding the applied extension of load, it was observed that the applied load cannot be
accommodated without reconductoring from Dog to Osprey.
Meanwhile Sapphire Unit 5 & 6 which were being fed from 11 kV Blessed
Textile Mills feeder were switched over from their 11 kV independent feeder to their own
grouped independent 132 kV consumer grid station. With this changed scenario M/s Siara
Textile Mills (Pvt.) Ltd. supplied NOC issued by M/s Sapphire Units 5 & 6 regarding use of
their spared 11 kV independent feeder with Osprey conductor by M/s Siara Textile Mills.
Accordingly extension of load of the subject consumer has been approved by

this office vide No. 8792-99 dated 9-1-2014 by using spared 11 kV Blessed feeder and
Demand Notice of capital cost including cost of existing 11 kV spared feeder at fresh rates
of inventory as per prevailing instructions has been issued to consumer. But consumer did
not deposit the same and now vide their letter dated 11-7-2014 has requested that cost of
existing 11 kV spared feeder is not recoverable from them in the light of instructions of
NEPRA. A copy of their representation is being enclosed for offering your valuable
comments / recommendations to avoid any complication at later stage.

( Ra Zamir-ud-Din )
Info: Master file
No.____________/P&D/DRW420/Skp. Dated____/08/2014
Hamid / Audit-2005
PBX: 9204820-30 (Ext. 200) Ph./Fax: 9204818
Subject: EXTENSION OF LOAD FROM 2700 KW TO 3500 KW OF M/S SIARA

TEXTILE MILLS (PVT.) LTD. 2-KM WARBURTON ROAD FEROZE
WATTOWAN SHEIKHUPURA AGAINST APP. NO. 67/EOL/B-III
DATED 31-5-2013 (REF. NO. 27-11613-2604200 R)
Reference: Your letter dated 11-7-2014.
The case has been examined and observed that Demand Notice of capital cost
by utilizing spared 11 kV independent feeder, on cost deposit basis, has been issued
correctly. It is also pertinent to mention here that spared 11 kV independent feeder with
Osprey conductor has been provided to you at your own request as it was not possible to
accommodated the applied load at your own existing 11 kV independent feeder without
reconductoring from Dog to Osprey.
Therefore Demand Notice already issued may please be deposited with Chief
Financial Officer LESCO. However if you are not willing to deposit the same then this
office may be informed accordingly so that your case for extension of load from 2700 kW to
3500 kW may be approved from your own original existing 11 kV feeder. In this way
existing Dog conductor is required to be replaced with Osprey conductor on cost deposit
basis to bring the technical parameters of the feeder within permissible limit as per rules and
instructions of the Department.

( Rao Zamir-ud-Din )
To: M/s Siara Textile Mills (Pvt.) Ltd.

2-KM Warburton Road, Feroze Wattowan,
Sheikhupura.
Info: Master file
Audit-2005

PBX: 9204820-30 (Ext. 200) Ph./Fax: 9204818
Subject: COMPLAINT FILED BY MR. AKHTAR ALI CHAUDHRY, CHIEF

EXECUTIVE M/S SIARA TEXTILE MILLS (PVT.) LTD. UNDER
SECTION 39 OF THE REGULATION OF GENERATION,
TRANSMISSION AND DISTRIBUTION OF ELECTRIC POWER ACT
1997 AGAINST LESCO REGARDING EXTENSION OF LOAD AND
DEDICATED FEEDER (AC # 27-11613-2604200R)
Reference: Your office letter No. TCD.05/2815/2014 dated 29-8-2014.
The case has been examined and para-wise reply to the petition of consumer is
as under:
Para 1 & 2: M/s Siara Textile Mills (Pvt.) Ltd. having sanctioned 2700 kW load are being
fed through 11 kV independent Siara Textile feeder with Dog conductor
emanating from 132 kV Warburton grid station.
Para 3,4&5 In 5/2014 M/s Siara Textile Mills (Pvt.) Ltd. applied for extension of load
from 2700 kW to 3500 kW, which was registered in this office against
Application No. 67/EOL/B-III dated 31-5-2014. During processing the case, it
was observed that in order to accommodate the applied load reconductoring of
11 kV independent Siara feeder from Dog to Osprey conductor is mandatory
to bring the parameters within specified limit. In the meantime M/s Siara
Textile Mills (Pvt.) Ltd. submitted NOC from M/s Blessed Textile Mills
regarding utilizing their spared 11 kV independent feeder who were shifted at
their own 132 kV independent private grid station. Accordingly on the request
of M/s Siara Textile Mills (Pvt.) Ltd. the case of extension of load was
processed through spared 11 kV independent Blessed feeder and approval
letter alongwith Demand Notice of capital cost including cost of 11 kV feeder
at fresh rates as per prevailing policy in LESCO has been issued to consumer
vide No. 8792-99 dated 9-1-2014. It is further added that WAPDA
Notification No. 495-515/CS/DD(R&CP)/557 dated 11-7-2001 mentioned in
-2-
the petition is regarding to recover the proportionate cost from any consumer
to be grouped on 11 kV existing dedicated feeder less than 5000 kW load.
There is nothing mentioned anywhere that cost of existing material / 11 kV
feeder to be given to any consumer is not recoverable from him simply on
provision of NOC from any consumer.
Para 6,7 & 8 As stated above, the Demand Notice of capital cost has correctly been issued
by providing them 11 kV constructed dedicated feeder with Osprey conductor
as a good gesture. However if M/s Siara Textile Mills (Pvt.) Ltd. are not
willing to deposit the same then their extension of load from 2700 kW to 3500
kW can be approved through their own 11 kV existing feeder by proposing
reconductoring from Dog to Osprey to bring the technical parameters within
specified limits. It is further added that the case of extension of load was
approved in 1/2014. Now as per changed scenario at site, LESCO intends to
utilize the spared 11 kV Blessed feeder for its own use due to critical loading
condition of LESCO’s feeders in the vicinity.
Chief Executive Officer

To: Director,
NEPRA, Consumer Affairs Division,
NEPRA Office Building,
Attaturk Avenue (East) Sector G-5/1
Islamabad.
Info: Master file
Audit-2005

PBX: 9204820-30 (Ext. 200) Ph./Fax: 9204818

Reference: Your office letter No. TCD.05/2815/2014 dated 29-8-2014.
The case has been examined and para-wise reply to the petition of consumer is
as under:
Para 1 & 2: M/s Siara Textile Mills (Pvt.) Ltd. having sanctioned 2700 kW load are being
fed through 11 kV independent Siara Textile feeder with Dog conductor
emanating from 132 kV Warburton grid station.
Para 3,4&5 In 5/2014 M/s Siara Textile Mills (Pvt.) Ltd. applied for extension of load
from 2700 kW to 3500 kW, which was registered in this office against
Application No. 67/EOL/B-III dated 31-5-2014. During processing the case, it
was observed that in order to accommodate the applied load reconductoring of
11 kV independent Siara feeder from Dog to Osprey conductor is mandatory
to bring the parameters within specified limit. In the meantime M/s Siara
Textile Mills (Pvt.) Ltd. submitted NOC from M/s Blessed Textile Mills
regarding utilizing their spared 11 kV independent feeder who were shifted at
their own 132 kV independent private grid station. Accordingly on the request
of M/s Siara Textile Mills (Pvt.) Ltd. the case of extension of load was
processed through spared 11 kV independent Blessed feeder and approval
letter alongwith Demand Notice of capital cost including cost of 11 kV feeder
at fresh rates as per prevailing policy in LESCO has been issued to consumer
vide No. 8792-99 dated 9-1-2014. It is further added that WAPDA
Notification No. 495-515/CS/DD(R&CP)/557 dated 11-7-2001 mentioned in
-2-
the petition is regarding to recover the proportionate cost from any consumer
to be grouped on 11 kV existing dedicated feeder less than 5000 kW load.
There is nothing mentioned anywhere that cost of existing material / 11 kV
spared feeder to be given to any consumer is not recoverable from him simply
on provision of NOC from any consumer.
Para 6,7 & 8 As stated above, the Demand Notice of capital cost has correctly been issued
by providing them already constructed 11 kV dedicated feeder with Osprey
conductor on cost deposit basis.
It is pertinent to mention here that now on the request of M/s Siara Textile
Mills (Pvt.) Ltd. dated 11-9-2014, due date of already issued Demand Notices of capital cost
for Rs.47,77,950/- and security for Rs.23,84,000/- have been extended upto 26-9-2014.
Accordingly after payment of both the Demand Notices SJO for implementation of required
extension of load from 2700 kW to 3500 has been issued by this office vide No. 4383-89
dated 14-10-2014.
Photocopies of paid Demand Notices and SJO issued by this office are being
enclosed for your kind perusal.
DA / As above
To: The Director,

NEPRA, Consumer Affairs Division,
NEPRA Office Building,
Attaturk Avenue (East) Sector G-5/1
Islamabad.
Info: Master file
Audit-2005

PBX: 9204820-30 (Ext. 200) Ph./Fax: 9204818

EXECUTIVE M/S SIARA TEXTILE MILLS (PVT.) LTD. UNDER SECTION
39 OF THE REGULATION OF GENERATION, TRANSMISSION AND
DISTRIBUTION OF ELECTRIC POWER ACT 1997 AGAINST LESCO
REGARDING EXTENSION OF LOAD AND DEDICATED FEEDER (AC #
27-11613-2604200R)
Reference: Your office letter No.TCD.05/4482-2014 dated 23-10-2014.

Point-wise information as desired in the above referred letter is as under
please:
i) Break up of Demand Notice of capital cost for Rs.47,77,950/- is being enclosed
(Annex-A).
ii) Demand Notice has been issued as per fresh rates of material.
iii) After switching over of M/s Sapphire Fibers Ltd. from 11 kV independent Blessed
feeder to their own 132 kV independent grid station, the spared 11 kV feeder became
the property of WAPDA/LESCO automatically as per Agreement executed between
M/s Sapphire Fibers Ltd. and WAPDA/LESCO at the time of granting new connection
(Refer clause 8 of Abridged Conditions of Form, however original case file of
M/s Sapphire Fibers Ltd. is with FIA).
iv) Demand Notice of security for the extended load of 800 kW has been issued
at prevailing rates under Tariff B-3 i.e. Rs.2980/- per kW which comes to be
Rs. 2980 x 800 = Rs.23,84,000/-.
v) No compensation has been given to M/s Sapphire Fibers Ltd who was previously being
fed through 11 kV independent Blessed feeder.
vi) Estimated cost for proposed reconductoring of 11 kV independent Siara feeder comes to
be Rs.28,83,835/- (Annex-B). Tentatively the work of reconductoring will be completed
within two months subject to clearance of Right-of-Way problem by the consumer and
availability of material with LESCO.
DA / As above
To: The Director, NEPRA,

Consumer Affairs Division,
NEPRA Office Building, Attaturk Avenue (East) Sector G-5/1
Islamabad.
Info: Master file
Audit-2005

PBX: 9204820-30 (Ext. 200) Ph./Fax: 9204818

Reference: Your office letter No. 45784/NEPRA/C-467 dated 28-10-2014.

Enclosed please find herewith, point-wise information, as desired in the above
referred letter for necessary action and onward submission to Director NEPRA.
DA / As above

To: Manager (Commercial)

LESCO HQ. Lahore
(Focal person to NEPRA)
Info: Master file
Audit-2005
Subject: BRIEF HISTORY OF COMPLAINT FILED BY M/S SIARA TEXTILE
MILLS (PVT.) LTD. AGAINST PAYMENT OF SPARED DEDICATED
FEEDER
1 M/s Siara Textile Mills (Pvt.) Ltd. who were previously being fed through
their own 11 kV independent Siara Textile feeder with Dog conductor
emanating from 132 kV Warburton grid station applied for extension of load
from 2700 kW to 3500 kW in 5/2014 (CP-79).
2 As it was in the knowledge of M/s Siara Textile that further load cannot be
accommodated on their existing feeder without its reconductoring from Dog
to Osprey, so they provided NOC from M/s Sapphire regarding utilizing their
spared feeder by M/s Siara Textile.
3 LESCO as per request of complainant processed the case of EOL through

spared 11 kV independent feeder instead of their own existing feeder. The
approval letter alongwith Demand Notice of capital cost inclusive cost of
11 kV feeder at fresh rates as per prevailing policy in LESCO was issued to
consumer vide No. 8792-99 dated 9-1-2014 vide CP-91.
4. M/s Siara Textile vide letter dated 11-7-2014 (CP-95) requested LESCO to
give them spared 11 kV feeder free of cost. This office vide letter dated 11-8-
2014 (CP-96) replied that case of EOL has been approved through spared
feeder instead of their own existing feeder. However if they are not willing to
deposit the same, this office may be informed so that case of EOL may be
processed through their own existing 11 kV feeder.
5. M/s Siara Textile lodged complaint to NEPRA vide CP-99 that as per NEPRA
rules and WAPDA Notification No. 495-515 / CS / DD (R&CP) / 557 dated
11-7-2001, cost of feeder is not recoverable from them.
6. Detailed reply was submitted vide CP-116 wherein it was also clarified that
above Notification is regarding to recover the proportionate cost from any
consumer to be grouped on 11 kV existing dedicated feeder less than 5000
kW load and there is nothing mentioned anywhere that cost of existing
material / 11 kV spared feeder to be given to any consumer is not recoverable
from him simply on provision of NOC from any consumer.
7. Director vide letter dated 23-10-2014 (CP-122/1) demanded 6 No. information

which was supplied by LESCO vide letter dated 6-11-2014 (CP-124).
8. It is pertinent to mention here that consumer has already deposited the

impugned Demand Notice and after payment of D.N. of security as well, EOL
has already been effected by LESCO vide SJO dated 14-10-2014 (CP-114).
PBX: 9204820-30 (Ext. 200) Ph./Fax: 9204818
Subject: COMPLAINT FILED BY MR. AKHTAR ALI CHAUDHRY, CHIEF EXECUTIVE

M/S SIARA TEXTILE MILLS (PVT.) LTD. UNDER SECTION 39 OF THE
REGULATION OF GENERATION, TRANSMISSION AND DISTRIBUTION OF
ELECTRIC POWER ACT 1997 AGAINST LESCO REGARDING EXTENSION OF
LOAD AND DEDICATED FEEDER (AC # 27-11613-2604200R)
Reference: Your office letter No.TCD.05/695-2015 dated 17-02-2015.

In the instant case, detailed reports has already been submitted to your office
vide this office letter No. 4674 dated 21-10-2014 and No. 5078 dated 6-11-2014
(Photocopies enclosed for ready reference). The case was also briefed in person by
concerned Additional Manager (Planning) of this office during hearing at Islamabad on
22-10-2014.
It is further submitted that M/s Adil Textile is not a similar case as mentioned
in letter under reference. In case of M/s Adil Textile, M/s MGM Corporation who is a
running consumer from their own existing 11 kV independent feeder has given NOC for
grouping M/s Adil Textile on their 11 kV independent feeder. Accordingly the case was
processed and Demand Notice of capital cost amounting Rs.32,30,233/- was issued to M/s
Adil Textile, who also deposited the same on 4-4-2014. But subsequently M/s MGM
withdrawn their NOC and also filed Civil Suit against the said grouping; as such further
proceeding in this case has been stopped (photocopies of relevant documents are attached).
But in the subject case, M/s Siara Textile has tried to get the spared 11 kV feeder
free of cost whereas this office has already clarified that a fter switching over of M/s
Sapphire Fibers Ltd. from 11 kV independent spared feeder to their own 132 kV
independent grid station, the spared 11 kV feeder became the property of WAPDA/LESCO
automatically as per clause 8 of Abridged Conditions of Supply.
DA / As above
To: The Director, NEPRA,

Consumer Affairs Division,
NEPRA Office Building, Attaturk Avenue (East) Sector G-5/1 Islamabad.
Info: Master file
No.____________/P&D/DRW420/Skp. Dated______/2/2015
PBX: 99204820-30 (Ext. 200) Ph./Fax: 99204818
Subject: I.R PARA # 13.4.23 – PDP-340/2012 REGARDING LESS RECOVERY OF

INSTALLATION CHARGES FROM THE B-4 CONSUMERS RS.24.420 MILLION
Reference: Your office letter No.2813-14 dated 23-2-2015.
Consumer-wise status of recovery of 26 % installation charges on the price of

Power Transformer (New) is as under:
1. M/s Coca Cola Rs.50,70,000/- has been recovered.

2. M/s Kamran Steel Mills Rs.50,70,000/- has been recovered.
3. M/s Sapphire Fibres Ltd. Unit-3 D.N has been issued and payment awaited
4. M/s Diamond Fabrics Ltd. -do-
5. M/s Master Textile Mills (Pvt.) Ltd. -do-
6. M/s Sapphire Textile Mills Ltd. Unit-5 -do-

Info: 1. Manager (Op) LESCO Central Circle ) to ensure recovery even at the pain
2. Manager (Op.) LESCO Sheikhupura ) disconnection under intimation to
) this office.
3. PD (GSC) LESCO.
4. Master file.
No._______________/ DRW/ Dated______/04/2015
Hamid / Audit-2005
PBX: 99204820-30 (Ext. 200) Ph./Fax: 99204818
Subject: PDP # 265/2014 REGARDING NON-RECOVERY OF SHARING COST OF GRID

STATION – RS.27.705 MILLION
Reference: Your office letter No.2813-14 dated 23-2-2015.
As already mentioned in the para 25% grid sharing cost is to be recovered

from the individual plot owners of the relevant Housing Scheme at the time of giving new
connections by concerned SDO.
Necessary instructions regarding recovery of 25% grid sharing cost from the
individual plot owners at the time of giving new connections and maintenance of record by
the concerned Divisional Accountant had already been issued by this office vide No. 1808-
15 dated 10-2-2005 (Photo copy enclosed). As Divisional Accountants are working under
the control of Chief Financial Officer LESCO, therefore the para may be referred to CFO.
DA/As above
Info: 1. Chief Financial Officer LESCO

2. Master file.
No._______________/ DRW/ Dated______/04/2015
Hamid / Audit-2005
PBX: 99204820-30 (Ext. 200) Ph./Fax: 99204818
Subject: I.R PARA # 13.4.23 – PDP-340/2012 REGARDING LESS RECOVERY

OF INSTALLATION CHARGES FROM THE B-4 CONSUMERS
RS.24.420 MILLION
Enclosed please find herewith a copy of representation dated 23-4-2015

received from M/s Sapphire Textile Mills Ltd. Unit – 5, which is self-explanatory.
Please get the record checked and let this office know whether 26 %
installation charges have been recovered from the above consumer according to price of
New 10/13 MVA Power Transformer or otherwise. If installation charges have been
recovered at the price of old 10/13 MVA Power Transformer, then difference of actual
amount to be recovered may be intimated to this office within a week’s time positively.
DA/As above
Chief Engineer (P&D )
To: PD (GSC) LESCO.
Info: 1. Chief Engineer (Development) PMU LESCO, Lahore

2. Manager Internal Audit LESCO
3. Master file.
No._______________/ DRW/DRW/511/Skp. Dated______/04/2015
Hamid / Audit-2005
PBX: 99204820-30 (Ext. 200) Ph./Fax: 99204818
Subject: PDP # 265/2014 REGARDING NON-RECOVERY OF SHARING COST OF GRID

STATION – RS.27.705 MILLION
Reference: This office letter No. 2495-96 dated 3-4-2015
Enclosed please find herewith a copy of letter No. 2954/AP No. 3886 dated
3-3-2015 received from Manager (Internal Audit) LESCO, Lahore, which is self
explanatory.
Please go through the contents of enclosed letter and direct your Divisional
Accountants to get their record verified from D.G Wapda Audit, Sunny View, Lahore
before conversion of Inspection Report into Draft Paras.
DA/As above
To:
Chief Financial Officer LESCO
Info: 1. Manager Internal Audit LESCO with reference above. He is again

requested to pursue the matter with Chief Financial Officer LESCO.
2. Master file.
No._______________/ DRW/ Dated______/04/2015
Hamid / Audit-2005
PBX: 99204820-30 (Ext. 200) Ph./Fax: 99204818
Subject: I.R PARA # 13.4.23 – PDP-340/2012 REGARDING LESS RECOVERY

OF INSTALLATION CHARGES FROM THE B-4 CONSUMERS
RS.24.420 MILLION
Reference: Your letter No. 599-603 dated 18-5-2015.
Your letter under reference reveals that an amount of Rs.63,38,619/- is in

hand with LESCO. If so, the amount of Audit Para viz. Rs. 40,70,000/- on account of
difference of 26% installation charges of 10/13 MVA Power Transformer (New) may be
adjusted and case of refund of remaining amount may be sent to this office with relevant
documents for the approval of competent authority instead of asking XEN SS&T North
Division LESCO to refund the same directly.

To: PD (GSC) LESCO.
Info: 1. Chief Engineer (Development) PMU LESCO, Lahore

2. Manager Internal Audit LESCO
3. XEN SS&T North Division, LESCO, Shalamar, Lahore.
4. Master file.
No._______________/ DRW/DRW/511/Skp. Dated______/05/2015
Hamid / Audit-2005
PBX: 9204820-30 (Ext. 200) Ph:9204818 Fax:9204819
Subject: NON-REGULARIZATION / LESS RECOVERY OF SECURITY FROM

TEMPORARY CONNECTIOINS – RS.4.93 Million
Reference: Your office letter No. AR/PDP No. 235/2015-16/AR-2015-16 dated Dec.
2015 addressed to Secy., Ministry of Water & Power with its copies to MD
(PEPCO), CEO LESCO, Chief Auditor (PEPCO) & DD ( AIR Section) Local.
It is intimated that as per policy of the Department, external electrification of

all Government as well as Private Housing Schemes is being carried out by LESCO on cost
deposit basis to be borne by the Sponsors after approval of the Scheme by the concerned
civic authority. However in many cases it came into the notice of this office that Sponsors
were being disappeared after selling plots without getting the Schemes properly electrified.
Therefore in order to eliminate the chances of illegal electrification of Housing Schemes, it
was decided by LESCO during year 2004 vide letter No. 15264-514 that all type of
temporary connections shall be sanctioned by the competent load sanctioning authority,
except for the Housing Schemes, Plazas & Multistory Buildings having covered area more
than 5000 sq. ft, B-III & B-IV premises for construction/development purpose, which shall
be allowed by this office (copy enclosed).
As regards extending the period of temporary connections after every 03

months, it is intimated that this exercise is being done to watch the efforts made by the
Sponsors regarding submission of Design Books as well as monitor the consumption
temporary connections etc. Since development works in Housing Scheme takes many years,
therefore temporary connections in the Housing Schemes cannot be regularized after
12 months to avoid its misuse rather the temporary connections are being removed after
handing/taking over the system by LESCO.
It is further submitted that security has already been updated as per prevailing
rates and no loss in this regard has been occurred to the Government Exchequer
(Photocopies of paid Demand Notices are attached).
Keeping in view the position explained above, it is requested that the Audit
Para may please be dropped.
DA/As above
To: Director General Audit WAPDA,

Sunny View Estate, Kashmir Road,
Lahore.
Info: 1. The Secretary, Ministry of Water & Power, Main Sectt. Block-A Islamabad.
2. The Managing Director (PEPCO) Wapda House, Lahore.
3. The Chief Auditor (PEPCO) Al-Jannat Building, Bank Square, Neela
Gumbad, Lahore
5. Deputy Director (AIR Section) Local.
4. Master file.
No._______________/ DRW/DRW/T-1 Dated______/12/2015

amid/Audit
PBX: 9204820-30 (Ext. 200) Ph:9204818 Fax:9204819
Subject: DRAFT PARA NO. 17/2004 BASED ON A.P. NO. 2473 (I) REGARDING
MISAPPROPRIATION OF WAPDA MATERIAL OF RS. 16.34 (M) & ITS
INSTALLATION IN PRIVATE HOUSING SCHEMES FOR THE PERIOD
7/2002 TP 6/2003
Reference: DM (O) A.I. Town Divn. LESCO letter No. 21775-77 dated 10-12-2014.
The concerned officials of your offices may be deputed to get the record
verified & para settled from D.G Audit WAPDA. They may also be advised to visit this
office on any working day to obtain the relevant record from the respective files of the
following Housing Schemes:
1. OPF Housing Scheme.
2. Mohafiz Town.
3. Gosha-e-Ahbab (Ph-II) Housing Scheme.
4. PASSCO Employees Coop. Housing Society.
MATTER MOST URGENT

To: 1. DM (O) A.I. Town Divn. LESCO.

2. DM (O) Raiwind Divn. LESCO.
Info: 1. D.G. WAPDA Audit, Lahore.

2. GM (M&S) WApda House, Lahore.
3. Manager (O) Central Circle LESCO to ensure compliance.
5. Master file.
No._____________/ DRW/ Dated______/1/2016
Hamid Audit-2005
PBX: 99204820-30 (Ext. 200) Ph./Fax: 99204818-19
Subject: NON-RECEIPT OF NOTING FILE OF M/S HAIER COMPANY

(PVT.) LTD.
During scrutiny the files of industrial connections received back from Audit
Party of your office, carrying out audit in this office recently, Noting file of M/s Haier
Company (Pvt.) Ltd. found missing.
Therefore Incharge Audit Party concerned may please be advised to trace out
and return the said file to this office immediately.

( Mazhar-ul-Ibad )
To: Manager (Internal Audit)

LESCO
Info: Master file
No.__________________/P&D/DRW/ Dated______/08/2016
PBX: 99204820-30 (Ext. 200) Ph:99204818 Fax:99204819
Subject: LOSS DUE TO NON-RETURN OF DISMANTLED MATERIAL

RS. 9.117 MILLION
Reply to Para No. 04 (copy enclosed) is as under:
It is intimated that extension of load of the consumers pointed out by Audit

has been implemented by the Standing Committee / DM (O) concerned. As record of such
Industrial consumers under Tariff B-3 is available with respective DM (O), therefore
concerned officer of your office may be advised to check the record while carrying out
inspection of Divisional offices.

( Mazharul-Ibad )
Info: Master file.
No._____________/DRW/ Dated______/10/2016
Hamid Audit-2005
PBX: 99204820-30 (Ext. 200) Ph:99204818 Fax:99204819
Subject: INSPECTION REPORT OF LESCO

Reference: Your office letter No. 4819-20 dated 7.10.2016.

Sr.No. Audit observations Remarks / Reply
1. Non-execution of deposit It is pertinent to mention here that mostly the works are
work timely. pending due to Right-Of-Way problems and shortage of
material etc. etc. However PD (Con.) has been advised to
expedite the pending works. It would be more appropriate
that Audit Party may check the record of pending works
while carrying out audit of P.D (Construction) office.
2. Non-providing of G/S EOL against Ref. No. 24-11235-9001080U has already
been implemented upto 8 MW and now the consumer is
well within in sanctioned limit. As regard EOL against Ref.
No. 24-11152-0145009 U & 24-11221-900650 concerned
DMs (O) have been advised to issue Notices to consumer to
apply for EOL or restrict them within the limit of their
sanctioned load.
3. Dismantled material not EOL of the consumers pointed out by Audit has been
returned to store in EOL implemented by the Standing Committee / DM (O)
cases concerned. As record of such Industrial consumers under
Tariff B-3 is available with respective DM (O), therefore
concerned officer of your office may be advised to check
the record while carrying out inspection of Divisional
offices.
4. Non-confirmation of return The work of augmentation of Power T/Fs is being carried
of Power T/Fs as a result of out PD (GSC). As record of such cases pointed out by is
augmentation available with PD (GSC), therefore Audit Party may be
advised to check the same while carrying out audit of PD
(GSC) Office.
5. Un-authorized extension of As DMs (O) are responsible to watch the MDI of their
load Industrial consumers under Tariff B-3, therefore concerned
DMs (O) have been advised to issue Notices to the
consumer to apply for extension of load in this office
otherwise they may be restricted within their sanctioned
limits.
6. Non-confirmation of The consumer had deposited the installments of security as
payment of 2nd & 6th per schedule as confirmed by AM (CS) Muridke vide No.
installments of security in 623-25 dated 21-10-2016.
respect of M/s Usman Steel
7. Extended load not printed Managers (O) concerned have been advised to arrange
printing of sanctioned load of the consumers on their
energy bills.
8. Variation in rates of As per financial closure received from PD (Construction)
material found against there is no variation in rates of material as pointed out by
certain industrial audit.
connections
9. Jurisdiction of LDA This office has processed only those cases which were
extended upto Lahore approved by TMA concerned prior to issuance of
Division but private Notification by LDA.
Housing Societies not
approved through
LDA/Contrary to Govt.
Notification
10. External electrification of Design of external electrification of Govt. Officers
Govt. Officers H/S without H/Scheme was approved in 11/2004 vide No. 5949-51
approval of LDA dated 29-11-2004 i.e. prior to issuance of clarification by
GM (Operation) Wapda House vide No. 4088-89 dated 26-
11-2009 regarding demanding approval etc.
11. Delay in energization of As record of connections sanctioned by field formation is
New Connections. 59315 not available with this Directorate therefore audit staff may
No. connections are pending be advised to check the record of pending connections
at the end of 6/16 during audit of Circle / Divisional offices.
12. Non-recovery of cost of 40 Augmentation of 20/26 MVA with 40 MVA Power T/F at
MVA Power T/F from 132 kV Rustam G/S station was approved by LESCO in 6 th
Fazal-e-Haq Garden STG Programme during year 2012 to cater the load
H/Scheme requirement of the area whereas the case of external
electrification of Fazal-e-Haq Garden for ultimate load
demand of 1086 kW was approved in 9/2013. As 40 MVA
has not been installed specifically for the said Housing
Scheme therefore as such its cost is not recoverable from
the Sponsor. However 25% grid sharing cost amounting
Rs.14,83,476/- has already recovered from the Sponsor as
per instructions of the department.
13. Un-due benefit provided to The case of external electrification of Lalazar Garden
consumer on external Housing Scheme for ultimate load demand of 683 kW only
electrification of M/s has been processed and approved on full cost deposit basis
Lalazar Garden H/S as per policy instructions of the department. No undue
benefit has been given to Sponsor as alleged by Audit.
Keeping in view the position explained above, the paras may please be got dropped /
settled.

( Mazharul-Ibad )
To: Assistant Manager (Admn)

for DG (Admn.) LESCO HQ
Info: 1. Manager Internal Audit LESCO with reference to above.
2. All Managers (Op.) LESCO ) for necessary action
3. PD (Constructions) LESCO ) as above.
4. PD (GSC) LESCO )
5. Master file.
No._____________/DRW/ Dated______/10/2016
Hamid Audit-2005
PBX: 99204820-30 (Ext. 200) Ph:99204818 Fax:99204819
Subject: NON-RECEIPT OF NOTING FILE OF M/S HAIER COMPANY

(PVT.) LTD.
Reference: Your office letter No. DCAL/AP-02/30 dated 15-8-2016.
It has been intimated by the Record Keeper of this office that Noting file of
M/s Haier Company and case file of Central Jail Kasur were not returned to him by the
audit staff. Therefore concerned staff of your office may please be advised to trace out and
return the above files to this office.

( Mazhar-ul-Ibad )
To: Dy. Manager (IA)

AP-02 Camp at
Office of Manager Internal Audit LESCO
132 kV Grid Station K-Block Model Town,
Lahore.
Info: Master file.
No._____________/DRW/546/2nd Dated______/10/2016
Hamid Audit-2005
PBX: 99204820-30 (Ext. 200) Ph:99204818 Fax:99204819
Subject: LOSS DUE TO NON-RECOVERY OF COST OF INDEPENDENT

GRID STATION – RS.201.65 MILLION
Enclosed please find herewith a copy of D.G. WAPDA Audit letter No.
AR/PDP No. 215/2016-17/AR:2016-17/445 dated 24-10-2016 alongwith a copy of PDP No.
215/2016-17 based on Audit Para No. 04 of Inspection Report on the accounts of Manager
(Op.) Northern Circle LESCO.
You are advised to go through the contents of enclosed letters and submit
reply / get the para settled within stipulated period as desired therein under intimation to all
concerned. There should be no slackness on any account.
DA/As above
MATTER MOST URGENT
( Mazhar-ul-Ibad )
To: Manager (Op.) Northern Circle LESCO
Info: Master file.
No._____________/DRW/HDM/AR Dated______/11/2016
Hamid Audit-2005
PBX: 99204820-30 (Ext. 200) Ph:99204818 Fax:99204819
Subject: AP NO. 1254(131) OF CHIEF EXECUTIVE OFFICER LESCO

LAHORE REGARDING NON-RECOVERY OF REHABILITATION
CHARGES AMOUNTING RS.2.090 MILLION FROM THE
CONSUMER M/S XINHUA MALL FOR THE PERIOD 2010-2011
Reference: Your office letter No. 3891/AP-3244 dated 2-2-2017.
It is intimated that reply to AP No. 1254(131) has already been submitted to

your office vide this office letter No. 2456-58 dated 17-8-2012. However a copy of the same
is again enclosed herewith, with the request that the para may please be dropped in view the
position already explained.
DA/As above
( Mazhar-ul-Ibad )

132 kV grid station,
K-Block Model Town, Lahore
Info: Master file.
No._____________/DRW/ Dated______/2/2017
Hamid Audit-2005
PBX: 99204820-30 (Ext. 200) Ph:99204818 Fax:99204819
Subject: AP NO. 66(1200) ON A/C OF CHIEF EXECUTIVE OFFICER LESCO

LAHORE REGARDING UNDUE FAVOUR WORTH RS. 165,618/- TO
CONSUMER BY REVISION OF ESTIMATE FOR THE PERIOD 2010-
2011
In this connection please refer to this office letter No. 1364-65 dated
31-7-2012 vide which detail reply has already been submitted to your office. However a
copy of the same is again enclosed herewith, with the request that the para may please be
dropped in view the position explained therein.
DA/As above
( Mazhar-ul-Ibad )

Info: Master file.
No._____________/DRW/ Dated______/2/2017
Hamid Audit-2005
PBX: 99204820-30 (Ext. 200) Ph:99204818 Fax:99204819

LAHORE REGARDING LOSS OF RS.370116/- DUE TO NON-
RECOVERY OF SHARED COST FROM THE PROSPECTIVE
CONSUMER FOR THE PERIOD 2010-2011
31-7-2012 vide which detail reply has already been submitted to your office. However a
copy of the same is again enclosed herewith, with the request that the para may please be
dropped in view the position explained therein.
DA/As above
( Mazhar-ul-Ibad )

Info: Master file.
No._____________/DRW/ Dated______/2/2017
Hamid Audit-2005
PBX: 99204820-30 (Ext. 200) Ph:99204818 Fax:99204819

LAHORE REGARDING LOSS OF REVENUE AMOUNTING RS.
19.500 MILLION DUE TO NON PREPARATION OF ESTIMATE AND
ISSUANCE OF CAPITAL COST DEMAND NOTICES FOR B-3
CNSUMERS FOR THE PERIOD 2010-11
It is intimated that detailed reply to above para has already been submitted to
your office. However a copy of the same is again enclosed herewith, with the request that
the para may please be dropped in view the position explained therein.
DA/As above
( Mazhar-ul-Ibad )

Info: Master file.
No._____________/DRW/ Dated______/2/2017
Hamid Audit-2005
PBX: 99204820-30 (Ext. 200) Ph:99204818 Fax:99204819

LAHORE REGARDING NON-RETURN OF DISMANTLED
MATERIAL TO STORE VALUING RS.62.305 MILLION ON MRN
WITH VALUE TO STORE FOR THE PERIOD 2010-11
It is intimated that detailed reply to above para has already been submitted to
your office. However a copy of the same is again enclosed herewith, with the request that
the para may please be dropped in view the position explained therein.
DA/As above
( Mazhar-ul-Ibad )

Info: Master file.
No._____________/DRW/ Dated______/2/2017
Hamid Audit-2005
PBX: 99204820-30 (Ext. 200) Ph:99204818 Fax:99204819

LAHORE REGARDING NON-RECOVERY OF SECURITY DEPOSITS
AMOUNTING RS. 9.41 MILLION FROM M/S SAPPHIRE TEXTILE MILLS
UNIT NO. 5 WARBURTON FOR THE PERIOD 2010-11
It is clarified that as a result of EOL from 2800 kW to 5050 kW, recoverable

amount of security was Rs. 1,32,80,000/- and not Rs. 94,10,000/- as mentioned in the Audit
Para.
The Demand Notice of security for Rs. 1,32,80,000/- was issued to consumer
vide No. 1342 dated 7-12-2012, which was paid in MCB Warburton Distt. Nankana on
12-12-2012. A copy of paid Demand Notice alongwith copy AM (CS) Nankana letter No.
2012 dated 13-12-2012 is being enclosed with the request that since consumer had already
paid the security, therefore the para may please be dropped.
DA/As above
( Mazhar-ul-Ibad )

Info: Master file.
No._____________/DRW/ Dated______/2/2017
Hamid Audit-2005
PBX: 99204820-30 (Ext. 200) Ph:99204818 Fax:99204819

LAHORE REGARDING LOSS OF RS. 370116/- DUE TO NON-
RECOVERY OF SHARED COST FROM THE PROSPECTIVE
CONSUMER FOR THE PERIOD 2010-2011
As desired in the above referred letter, a copy of this office letter No. 1366-70
dated 31-7-2012 vide which detailed reply has already been submitted to your office, is
again enclosed herewith.
Keeping in view the position explained in the above referred letter, the para
may please be got settled under intimation to all concerned.
DA/As above
( Mohsin Raza )

Info: Master file.
No._____________/DRW/ Dated______/4/2017
Hamid Audit-2005
PBX: 99204820-30 (Ext. 200) Ph:99204818 Fax:99204819

LAHORE REGARDING UNDUE FAVOUR WORTH RS. 165,618/- TO
CONSUMER BY REVISION OF ESTIMATE FOR THE PERIOD 2010-
2011
As desired in the above referred letter, a copy of this office letter No. 1364-65
dated 31-7-2012 vide which detailed reply has already been submitted to your office, is
again enclosed herewith.
Keeping in view the position explained in the above referred letter, the para
may please be got settled under intimation to all concerned.
DA/As above
( Mohsin Raza )

Info: Master file.
No._____________/DRW/ Dated______/4/2017
Hamid Audit-2005
PBX: 99204820-30 (Ext. 200) Ph:99204818 Fax:99204819

LAHORE REGARDING LOSS OF REVENUE AMOUNTING
RS. 19.500 MILLION DUE TO NON PREPARATION OF ESTIMATE AND
ISSUANCE OF CAPITAL COST DEMAND NOTICES FOR B-3 CNSUMERS
FOR THE PERIOD 2010-11
As desired in the above referred letter, latest status of following 07 No. cases
is given as under:
Sr.No. Name of Consumer Status of the case

1. M/s Al-Noor Steel Mills New connection for a load of 2900 kW was
Mehmood Booti Lahore approved/sanctioned by this office vide No. 13487-98
dated 22-12-2011. But applicant did not deposit the
D.N. of capital cost amounting Rs.7253,092/- due to
which the case was cancelled vide this office No.
15555-58 dated 10-2-2012
2. M/s Uman Danyal Steel Application for new connection for 4900 kW was
Karol Ghati Bund Road, cancelled vide T/O letter No. 6745-47 dated 4-12-2013.
Lahore
3. M/s Aura Electronics Application for New connection for 945 kW was
(Pvt.) Ltd. 26-KM cancelled vide T/O No. 8407-9 dated 25-7-2011.
Multan Road, Lahore
4. PTCL Complex (Data In fact this connection for 1300 kW load was applied
Centre) Johar Town, for obtaining duplicate source of supply. But the same
Lahore. was regretted vide T/O letter No. 6719-20 dated 14-12-
2010 as per policy of the Department.
5. M/s Ramzan Cold Application for New Connection for 504 kW was
Storage Hujra Road, cancelled vide T/O letter No. 9811-12 dated 9-2-2016
Depalpur. in view of an Industrial Connection under Tariff B-2
already exists in the same premises.
6. M/s Oman Agricultural New connection for 980 kW load was
Engg. Works. approved/sanctioned by this office vide No. 11160-70
dated 12-10-2011. But applicant did not deposit the
D.N. of capital cost amounting Rs.20,85,746/- due to
which the case was cancelled vide this office No.
15609-12 dated 13-2-2012.
7. M/s Malik Re-Rolling The case of new connection for 560 kW was approved
Mills by T/O vide No. 11535-43 dated 19-10-2011. The
applicant had also deposited the D.N. of capital cost
Rs.10,50,463/- and security Rs.16,68,800/-.
-2-
Keeping view the position explained above, the para may please be got
settled as already requested by this office vide letter No. 18264 dated 23-2-2017 (copy
enclosed).
DA/As above
( Mohsin Raza Khan )

Info: Master file.
No._____________/DRW/ Dated______/4/2017
Hamid Audit-2005
PBX: 99204820-30 (Ext. 200) Ph:99204818 Fax:99204819

LAHORE REGARDING NON-RETURN OF DISMANTLED
MATERIAL TO STORE VALUING RS.62.305 MILLION ON MRN
WITH VALUE TO STORE FOR THE PERIOD 2010-11
Reference: Manager (Internal Audit) LESCO letter No.5085-86/AP-3217 dated

31-3-2017 addressed to you and copy to this office.
The requisite information, as desired in the memo under reference, may be

sent to quarter concerned under intimation to this office.

To: Asstt. Manager (Confidential)

LESCO HQ. Lahore
Info: 1. Manager (Internal Audit) 132 kV grid station, K-Block Model Town,
Lahore with reference to above.
2. Master file.
No._____________/DRW/ Dated______/4/2017
Hamid Audit-2005
PBX: 99204820-30 (Ext. 200) Ph:99204818 Fax:99204819

LAHORE REGARDING LOSS OF REVENUE MORE THAN RS.19.500 (M)
DUE TO DELAY IN ENERGIZATION OF CONNECTION OF M/S
MUGHAL STEEL ON EXTENDED LOAD FOR THE PERIOD 2010-11
Reference: Chief Engineer (Development) PMU letter No. 6783/85/CE/EDEV/PMU/FIN

dated 20-4-2017 addressed to this office with a copy to your office.
The record has been checked and observed there was no delay occurred in
energization of connection of M/s Mughal Steel. On receipt of completion report / financial
closure of the work from PD (GSC) LESCO vide his letter No. 7161-63 dated 15-3-2013
SJO for implementation of extension of load from 4500 kW to 19,990 kW was issued by
this office vide No. 21402-18 dated 28-3-2013.
However as per report of PD (GSC) LESCO received vide his letter No. 3802-
04 dated 4-5-2011, execution of work of 132 kV transmission line was delayed due to
Right-Of-Way problem. As per clause – 13 of approval letter issued by this office vide letter
No. 21402-18 dated 24-6-2008 it was the responsibility of consumer to clear the
Right-of-way problems. Therefore when he get the matter / problem resolved the work was
taken in hand by PD (GSC) LESCO. Photocopies of relevant documents are enclosed.
From the above, it is clear that there is no delay on the part of LESCO rather
the work was delayed due to non-clearance of Right-of-Way problem in time by the
consumer. Therefore the para may please be got settled / dropped.
DA/As above

Info: 1. D.G Audit, WAPDA, Sunny View, Lahore for necessary action as above.
2. Chief Engineer (Development) PMU LESCO to direct PD (GSC) LESCO to
pursue the matter with quarter concerned and get he para settled / dropped
3. PD (GSC) LESCO for necessary action as above.
4. Master file.
No._____________/DRW/174/Ist Dated______/5/2017
Hamid Audit-2005
PBX: 99204820-30 (Ext. 200) Ph:99204818 Fax:99204819
Subject: PARA NO. 13 – NON-COMPLETION OF ELECTRIFICATION WORK OF

HOUSING SOCIEITES: RS.909.90 MILLIONS
In this regard, it is intimated that this office is only approving the cases of
external electrification of Housing Societies and Shopping Plazas etc. whereas the work of
execution of external electrification relates to PD (Construction) LESCO.
It is, therefore, requested that the para may please be forwarded to

PD (Construction) for submission of appropriate reply.

LESCO Lahore
To: Inspecting Officer,

DG (Audit)
Camp at LESCO HQ.
Info: Master file.
No._____________/DRW/ Dated______/6/2017
Hamid Audit-2005
Audit Para No. 20

AMOUNTING TO RS.637,000/- AGAINST APP; NO. 283/I/B-3 DATED
10-11-2005 IN THE NAME OF FAISAL EHSAN ELAHI FOR M/S BE
BE JAN COLOURS MILLS LTD. ROHI NALA RAIWIND
(1) New connection of M/s Be Be Jan for a load of 700 kW was approved in 11/2005
(2) After payment of capital cost Rs.867,820/-, go-ahead signal for execution of work
was issued on 14-2-2006.
(3) Security D.N. for Rs.637,000/- was issued on 22-2-2006, but payment is yet
awaited.
(4) Connection will be energized after payment of security and provision of Test
Report & NOC from Electrical Inspector Government of Punjab besides
observing other usual departmental formalities.
In view of above, para may be dropped.

Audit Para No. 15
UN-DUE FAVOUR TO THE SPONSORS BY ELECTRIFICATION OF

AL-RAZIQ GARDEN HUSING SCHEME
The case of external electrification of Al-Raziq Garden Housing Scheme for

ultimate load demand of 2034 kW was processed and approved strictly in the
light of policy instructions circulated by the GM (PE&S) WAPDA vide No.
6891-97/GM(PE&S)/CE(DP) dated 6-10-1998 through existing 11 kV
Mandianwala feeder emanating from 132 kV Sharaqpur grid station. The
technical parameters in existing position, after simulating/adding the load of
instant Housing Scheme and after reconductoring were as under:
Technical Specified At existing After After

parameters max. load at 320 adding the reconductoring of
limit Amps. load of 13.683 KM line
H/Scheme from Dog to Osprey
% Voltage drop 5% 30.4% 48.8% 28%
% Power Loss 3.5% 19% 33 % 13%
% A.E. Loss 3% 14% 24 % 10 %
In order to bring the technical parameters upto existing condition i.e.

initial stage of the feeder as mentioned in Para –B clause ( c ) of above mentioned
policy instructions (copy enclosed), reconductoring of 13.683 KM line from Dog
to Osprey was proposed and its cost amounting Rs.15,928,651/- was recovered
from the Sponsors.
From the above, it is clear that case was processed and approved as per policy
instructions of the department and no un-due benefit was provided to the Sponsor.
Therefore the para may please be dropped.
Asstt. Manager (Planning) Dy. Manager (Planning)

PBX: 99204820-30 (Ext. 200) Ph:99204818 Fax:99204819
Subject: PDP – 1237 / 2016-17 ON ACCOUNT OF LESCO REGARDING NON-

RETURN OF DISMANTLED MATERIAL TO STORE RS. 9.12 MILLION
Reference: Manager Internal Audit LESCO letter No. 6669-75/AR-2016-17 dated

6-7-2017
You are advised to get the Para dropped by providing the detail / documents
of dismantled material to Audit as mentioned in the above referred letter without further loss
of time under intimation to this office.
Non-compliance will be viewed seriously.

To: 1. PD (Construction) LESCO

2. Manager (Op.) Northern Circle
3. Manager (Op.) Central Circle
4. Manager (Op.) Eastern Circle
5. Manager (Op.) Southern Circle
6. Manager (Op.) Kasur Circle

2. Master file.
No._____________/DRW/ Dated______/7/2017
Hamid Audit-2005
PBX: 99204820-30 (Ext. 200) Ph:99204818 Fax:99204819
Subject: LOSS DUE TO NON-RETURN OF DISMANTLED MATERIAL

RS. 15.61
Reply to Para No. 04 (copy enclosed) is as under:
It is intimated that extension of load of the consumers pointed out by Audit

has been implemented by the Standing Committee / DM (O) concerned. As record of such
Industrial consumers under Tariff B-3 is available with respective DM (O), therefore
concerned officer of your office may be advised to check the record while carrying out
inspection of Divisional offices.
DA/As above
Info: Master file.
No._____________/DRW/ Dated______/10/2017
Hamid Audit-2005
Point-wise reply to Audit observations placed at CP-8 is given as under:
1. Factory map duly signed by the applicant/owner is placed at CP-1/16
2. Registered Deed duly attested is placed at CP-1/15.
3. CNIC copies duly attested at placed at CP- 1/2 to1/5.
4. Fard duly attested is placed at CP-3/2 – 3/3.
5. T/F No. 3 is 132 / 66 kVA. Hence the same cannot be used for 11 kV. As mentioned
at NP / 10 – 12 sufficient load is available to accommodate the load of instant
applicant because present maximum loading of Power T/F T-1 during year 2017 is
55%.
6. As shown on the sketch placed at CP-4 locations of both the premises are a distance
apart (1.35 KM). Therefore instant case of new connection for 1500 kW has been
processed by grouping and extending approximately 1-KM 11 kV line with Osprey
conductor from existing kV independent KSF Trizone feeder in the light of
instructions issued by Member (Power) vide # 495-515 dated 11-7-2001 (CP-7)
regarding “Supply of Power through 11 kV & 33 kV feeders”, clause-d of which
is re-produced below:
“New Industrial connections with applied load less than 5000 kW are also
Permissible from an existing 11 kV dedicated industrial feeders subject to
the conditions that technical parameters remain within permissible
limits.”
Since observations of the Audit have been attended, therefore instant case of
new connection for 1500 kW load may please be forwarded to competent authority for
approval as per NP/ 16 – 17. It cannot be asked to both the industries for independent grid
because these are not in the same one premises.
It cannot be
PBX: 99204820-30 (Ext. 200) Ph:99204818 Fax:99204819
Subject: ADVANCE PARA NO. 16(1) (2003-2004) (P&D) BASED ON PARA NO.
1 OF AIR FOR THE PERIOD 2003-2004
29-5-2012 vide which photocopies of technical clearances alongwith paid Demand Notices
of security have already been sent to your office for onward submission to DG (Audit)
WAPDA. However the copies are again enclosed for ready reference.
Keeping in view the position explained above, the para may please be got
dropped / settled.
DA/As above

LESCO Lahore
Info: Master file.
No._____________/DRW/ Dated______/11/2017
Hamid Audit-2005
PBX: 99204820-30 (Ext. 200) Ph:99204818 Fax:99204819
Subject: 1. NON-RECOVERY OF THE COT OF 40 MVA POWER T/F RS. 30,000,000/-

2. APPROVAL OF LDA NOT OBTAINED AGAINST FAZAL-E-HAQ GARDENS
The observations of Audit and reply thereof, is given as under:
Sr.# Observation Reply
(i) As per approval of Chief The observation of audit is absolutely incorrect and baseless.
Engineer (P&D) Khalid The augmentation of 20/26 with 40 MVA Power T/F at 132
Mehmood Sindhu, that kV Rustam grid station was not specifically installed for Fazal-
Society will be energized E-Haq Housing Scheme. In fact said augmentation was
after augmentation of 1 planned by LESCO in Energy Distribution & Transmission
No. 20/26 to 40 MVA Improvement Project (EDTIP) in 11/2012 to meet with the
Power T/F at 132 kV load requirements of area whereas the case of external
Grid Station on full cost electrification of Fazal-e-Haq Housing Scheme for ultimate
basis. Whereas in this load demand of 1086 kW was approved by this office vide No.
case recovery of cost of 3557-64 dated 19-9-2013. The cost of 40 MVA Power T/F is
40 MVA Power T/F not recoverable from the Sponsors. However as per
approx. Rs.30,000,000/- instructions of the Deptt. 25% Grid sharing cost amounting
was not recovered from Rs.14,83,476 was recovered from the Sponsor.
the Sponsors.
(ii) Fazal-e-Haq Society has As per documents received alongwith the Design, the said
been approved only by H/Scheme was approved by TMO Ferozewala vide No.
TMO Ferozewala but not TMA/F/12/80 dated 15-3-2012 i.e. prior to cut-of-date of LDA
by LA Authority because i.e. 19-9-2013. It is further added that approval letter and
area falls under layout plan was sent to TMO for verification of the documents
jurisdiction of LDA. vide T/O No. 10379 dated 28-3-2013. TMO confirmed
genuine of the documents vide his letter No. TMA/F/13/67
dated 2-4-2013.
(iii) Any payment made to As per payment receipts (copies attached) supplied by the
TMO/LDA in shape of Sponsors they have deposited the following amounts with
development charges TMO Ferozewala:
have not shown attached 1. Rs.11,44,572/- dated 31-1-2012.
in the file, it seems that 2. Rs.8,10,128 dated 10-3-2012.
fake approval of TMO is
attached with the file.
Keeping in view the position explained above, the para may please be dropped /
settled. Photocopies of the relevant documents are enclosed.
DA/As above Chief Engineer (P&D)

LESCO Lahore
Info: Master file.
No._____________/DRW/ Dated______/12/2017
PBX: 9204820-30 (Ext. 200) Ph:9204818 Fax:9204819
Subject: UNAUTHORIZED EXTENSION OF LOAD
A list of consumers involved in un-authorized extension of load as pointed out

by Audit is enclosed herewith.
You are advised to issue Notices to the consumers regarding their

involvement in un-authorized extension of load and proceed further accordingly as per rules
and instructions of the department.
In addition to above the consumers may also be restricted within their

sanctioned limit within 15 days through plug setting and compliance be reported to this
office for onward submission to Audit.

To: 1. Manager (OP.) LESCO Northern Circle

2. Manager (OP.) LESCO Eastern Circle
3. Manager (OP.) LESCO Sheikhupura Circle
Info: 1. Manager M&T (East) ) alongwith a copy of above list for information
2. Manager M&T (West) ) and necessary action.
3. Manager Internal Audit LESCO for information please.
4. XENs, Ferozewala, Badami Bagh, Baghbanpura, Ravi Road, Shalamar &
Muridke Divns. alongwith list for necessary action as above.
5. Master file.
DA/As above (Sr. No. 1,2 & 4)
No._____________/DRW/ Dated______/1/2018
Hamid Audit-2005
PBX: 9204820-30 (Ext. 200) Ph:9204818 Fax:9204819
Subject: SPECIAL STUDY REPORT ON ELECTRIFICATION OF HOUSING SOCIETIES

AND COMMERCIAL PLAZAS
Reference: DG Audit WAPDA letter No. IP/LESCO/Special Study of HS/B dated

25-7-2017.
In order to review the progress achieved regarding Special Study Report

received from DG Audit Wapda vide above referred letter, which was handed over to you
on 2-8-2017, will be held in the office of undersigned on 29-1-2018 at 11.00 AM.
Please attend the above meeting fully prepared alongwith relevant record.
9
To: All Dy. Managers (P&D)
Info: 1. HDM (P&D)

2. Master file.
No._____________/DRW/ Dated______/1/2018
Hamid Audit-2005
PBX: 9204820-30 (Ext. 200) Ph:9204818 Fax:9204819
Subject: DEMAND NOTICE OF DIFFERENCE OF SECURITY AMOUNTING RS.1,92,900/-

AGAINST NEW CONNECTION FOR 2500 KW IN THE NAME OF M/S
RELIANCE COTTON MILLS LTD. WARBURTON ROAD FEROZE WATOWAN
DISTT. SHEIKHUPURA AGAINST APP. NO. 371/B-III DATED 5-4-2008
As pointed out by Audit, an amount of Rs.1,92,900/- was wrongly adjusted /

less recovered in the Demand Notice issued by this office vide No. 144 dated 21-11-2008
against your new connection for 2500 kW load, which was approved by this office vide No.
20235-45/DRW/467/Skp. dated 2-6-2008.
In view of above, Demand Notice of the requisite amount of Rs.1,92,900/-

is being enclosed, which may please be deposited in the Account of Assistant Manager
(Customer Services) LESCO within one month and a copy paid Demand Notice be supplied
to this office.
DA/Demand Notice
To: M/s Reliance Cotton Mills Ltd.

Warburton Road, Feroze Watwan Distt. Sheikhupura.
Info: 1. Manager (Internal Audit) LESCO.
2. Manager (Op.) LESCO Sheikhupura Circle. ) to ensure payment within
3. DM (Op.) LESCO Nankana Division ) stipulated period under
4. AM (Op.) LESCO Nankana Division ) intimation to this office.
5. Master file.
No._____________/DRW/467/Skp. Dated______/2/2018
Hamid Audit-2005
PBX: 99204820-30 (Ext. 200) Ph:99204818 Fax:99204819
CERTIFICATE
(Regarding Audit Para NO. 4.2.3)
It is certified that neither external electrification of any illegal Housing

Scheme has been approved by this office nor any undue benefit has been provided to any
Housing Scheme.
Signature of Deputy Managers ________________________
________________________
________________________
________________________
________________________
COUNTERSIGNED

LESCO Lahore.
PBX: 99204820-30 (Ext. 200) Ph:99204818 Fax:99204819
Subject: AP NO. 1254(131) OF CHIEF EXECUTIVE OFFICER LESCO

LAHORE REGARDING NON-RECOVERY OF REHABILITATION
CHARGES AMOUNTING RS.2.090 MILLION FROM THE
CONSUMER M/S XINHUA MALL FOR THE PERIOD 2010-2011
Reference: Your office letter No. APs/AP/LESCO/2109 dated 11-7-2018.
It is intimated that reply to AP No. 1254(131) has already been submitted to

your office vide this office letter No. 2456-58 dated 17-8-2012 and No. 18262 dated
23-2-2017. Photo copies of relevant documents are again enclosed with the remarks to get
the Para dropped as already requested.
DA/As above
(Mohsin Raza Khan )

Info: Master file.
No._____________/DRW/ Dated______/7/2018
Hamid Audit-2005
PBX: 99204820-30 (Ext. 200) Ph:99204818 Fax:99204819
Subject: COST BOOKED FOR THE CONSTRUCTION OF 132 KV

TRANSMISSION LINE AND 132 KV GRID STATION RIAZ
TEXTILE MILLS FEROZEWATWAN
Reference: Your letter No. DCAL/AP-II/CORR/58 dated 18-10-2018 & No. DCAL/AP-
11/CORR/59 dated 15-10-2018.
It is intimated that the requisite documents are available in the office of

PD (GSC) LESCO. Therefore the same may be checked at the time of audit of concerned
office please.

(Muhammad Nasir)
To: Audit Officer, I/C AP-II

Camp at CE (P&D) LESCO
Info: Master file.
No._____________/DRW/519/Skp. Dated______/10/2018
Hamid Audit-2005
PBX: 99204820-30 (Ext. 200) Ph:99204818 Fax:99204819
Subject: NON-FINALIZATION OF LONG OUTSTANDING ADVANCE

PARAS
Reference: Your office letter No. 1038-66/AP-General dated 24-01-2019.
The record has been checked and observed that reply to the following Paras
has already been sent to your office (copies attached):
AP No. Period
1. 1216 2010-11
2. 1243 2010-11
3. 1901 2010-11
4. 74(2151) 2014-15
5. 17(1162) 2010-11
6. 50(1182) 2010-11
7. 1254(131) 2010-11
8. 10(298) 2004-05
9. 15(2214) 99-2000
10. 16 (01) 2003-04
As record of remaining paras is not available in this office, therefore

photocopies of the same may be submitted to this office so as to proceed further
accordingly.
Manager (P&D)
LESCO Lahore
To: Incharge AP/DP Sec:

O/O Manager IA. LESCO
Info: Master file.
No._____________/ Dated______/02/2019
Hamid Audit-2005
PBX: 99204820-30 (Ext. 200) Ph:99204818 Fax:99204819
Subject: AUDIT PARA FOR MANAGEMENT COMMITTEE
Reference: Your office letter No. AP/AP-08 dated 1-3-2019

Sr. Audit observations Remarks / Reply
No.
1. Less recovery of capital cost due Demand Notice of difference of capital cost
to wrong calculation of totaling amounting Rs.237,090/- has been issued to consumer
against app. No. DRW/1650 for payment.
(Rs.237,090/-)
2. Non-providing of independent DM (O) Badami Bagh has been advised to issue
grid station against consumer Notice to consumer remove un-authorized extension or
having load more than 5000 kW apply for extension of load within 15 days otherwise
(Muhammad Shafiq Steel his connection may be disconnected.
Reference No.24-11152-
0145009)
3. Non-completion of LT Proposals All Managers (Op.) & PD (Const.) have been advised
to accelerate / expedite work on incomplete LT
Proposals, if these are feasible and if not then send for
cancellation to this office.
4. Delay in energization of new All Managers (Op) have been advised to expedite
connections Dismantled energization of pending connections
material not returned to store in
EOL cases
5. Securities & R&R charges not Extension of load of all cases has been approved and
recovered from consumer due to accordingly R&R charges & security charges have
un-authorized extension of load been recovered except M/s Babri Steel Mills for which
at sites (Rs5107900). DM (O) Shalamar has been advised to issue Notice to
consumer to remove un-authorized extension or apply
for extension of load otherwise his connection may be
disconnected.
6. Dismantlement/serviceable Paras not relates to P&D Directorate. Executing
T/Fs / material removed from agencies are PD (Construction) in cases of external
sites after electrification of electrification of Housing Schemes and DM (O)
Housing Schemes and EOL but concerned for implementation of extension of load
not returned to store. cases. As record of such cases is available in both the
above offices, therefore concerned officer of your
office may be advised to check the record while
carrying out inspection of the said offices.
Keeping in view the position explained above, the paras may please be got
dropped / settled.

( Ch. Muhammad Amin)
To: Assistant Audit Officer

Internal audit LESCO
(Incharges AP-08)

2. All Managers (Op.) LESCO ) for necessary action
3. PD (Constructions) LESCO ) as above under intimation.
4. DM (O) Badami Bagh )to all concerned.
5. DM (O) Shalamar Divn. LESCO for taking action against Sr. No. 4 above
under intimation to all concerned.
6. Master file.
No.________________/DRW/ Dated______/4/2019
Hamid Audit-2005
PBX: 9204820-30 (Ext. 200) Ph:9204818 Fax:9204819
Subject: UNAUTHORIZED EXTENSION OF LOAD
As pointed out by Audit, following consumers are involved in un-authorized

extension of load:
Sr.No. Reference No. Name of Consumer Sanctioned load

1. 24-11151-90940000U M/s Badami Bagh Steel 2900 kW
2. 24-11162-9008703U M/s Sayid Paper Mills 1500 kW
3. 24-11643-0011610U M/s Bashir Sons Steel Casting 15- 4900 kW
KM Shamke Kala Shah Kaku
You are advised to issue Notices to the consumers regarding their

involvement in un-authorized extension of load and proceed further accordingly as per rules
and instructions of the department.
In addition to above the consumers may also be restricted within their

sanctioned limit within 15 days through plug setting and compliance be reported to this
office for onward submission to Audit.

(Ch. Muhammad Amin)
To: Manager (OP.) LESCO Northern Circle
Info: 1. Manager M&T (West) ) for necessary action

2. XENs Badami Bagh, Ferozewala & Muridke Divns. ) as above.
4. Master file.
No._____________/DRW/ Dated______/6/2019
Hamid Audit-2005

Audit 2005

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Advance Para.12(Draft Para.

Reply is given as under: -

UNJUSTIFIED EXPENDITURE OF RS. 4.221 MILLION ON ENGAGEMENT

Advance Para.12(Draft Para.66/2011)

Reply is given as under: -

DA – As above Chief Engineer (P&D)

Info: Master file

Subject: NEW CONNECTION OF RAVI SPHROCAST 18-KM LAHROE

DA – As above Deputy Manager (Planning)

To: Audit Officer LESCO.

Info: Master file

LAHORE ELECTRIC SUPPLY COMPANY LIMITED

Subject: EXTENSION OF LOAD FROM 4550 KW TO 4950 KW AGAINST APP. NO.

Reference: 1. Demand Notice No. 329 dated 18-3-2009.

As already intimated payment of Demand Notice of security:

Deputy Manager (Planning)

To: Mr. Riasat Ali S/O Muhammad Mansha,

Info: 1. DM (O) Muridke Divn. LESCO to restrict the consumer within

2. AM (CS) Muridke Divn. LESCO to confirm payment of security

3. Audit Officer, Camp at LESCO HQ.

Subject: RECOVERY OF DIFFERENCE OF R&R CHARGES RS.5,15,000/-

Reference: Demand Notice No. 248 dated 22-1-2010.

Payment of difference of R&R charges: Rs.5,15,000/- is still awaited

Deputy Manager (Planning)

To: M/s Sadiq Paper Products.

3. Audit Officer, Camp at LESCO HQ.

Subject: RECOVERY OF DIFFERENCE OF R&R CHARGES RS.5,15,000/-

Reference: Demand Notice No. 248 dated 22-1-2010.

Payment of difference of R&R charges: Rs.5,15,000/- is still awaited

Deputy Manager (Planning)

To: M/s Sadiq Paper Products.

3. Audit Officer, Camp at LESCO HQ.

Subject: NEW CONNECTION FOR 2900 KW AGAINST APP. NO. 380/B-III

Reference: Discussion dated 27-1-2010

It is intimated that the work of 11 kV feeder of M/s Badami Bagh Steel

Deputy Manager (Planning)

To: Audit Officer,

Info: Master file.

Subject: ADVANCE PARAS NO.33(830), 1(798), 15(812), 35(832) FOR THE

DA – As above Chief Engineer (P&D)

To: Manager Internal Audit LESCO

Atten. Asstt. Manager (Admn. A/Cs)

Info: Master file.

Reference: This office letter No. 10402-6 dated 13-12-2008.

Chief Engineer (P&D)

To: Mr. Sardar Iqbal S/O Ghulam Hussain,

2. Manager (Op.) Northern Circle LESCO ) for necessary action

Subject: NEW CONNECTION FOR 1200 KW LOAD IN THE NAME OF

Reference: This office letter No. 7373-76 dated 16-10-2008.

On payment of requisite amount of Rs. 255,251/- by the Sponsor, the

( Engr. Safdar Ali)

To: Manager Internal Audit LESCO

Info: Master file

Subject: ANNUAL INTERNAL AUDIT REPORT FOR 2006-2007 – UNAUTHORIZED

A list of consumers involved in un-authorized extension of load as pointed out

DA – As above Chief Engineer (P&D)

To: All Managers (O) LESCO

Info: 1. Manager Internal Audit LESCO for information please.

Subject: ANNUAL INTERNAL AUDIT REPORT FOR 2006-2007 – UNAUTHORIZED

A list of consumers having un-authorized extension of load as pointed out by

DA – As above Chief Engineer (P&D)

To: Manager Internal Audit LESCO