Inspection Report on the accounts of the office of the Chairman, Digboi MB

for the period from 2015-16 to 2022-23

PART-I

(A) INTRODUCTION
The Office of the Executive Officer, Digboi Municipal Board, Digboi is situated at Muliabari,
Digboi, PO & PS - Digboi, PIN - 786171 in Tinsukia District. It has a total population of 21,736
lakh souls with an area of 5 square kilometres as per Census 2011. There are 10 wards under
its functional jurisdiction which are administered by the Ward Committees. The main function
of the Unit is to implement Urban Development and Community Development Programmes
viz., 14th & 15th Finance Commission, 5th & 6th Assam State Finance Commission, SOPD,
Swacch Bharat Mission (Urban), PMAY-Urban and other schemes through proper monitoring
and supervision.

(B) ORGANIZATIONAL STRUCTURE

The organizational structure of the Department is shown below: -

Urban Development Department

Director of Municipal Administration

Municipal Boards

(C) AUDIT METHODOLOGY

The audit was commenced with an entry conference held on 19/09/2023 with the Executive
Officer, Digboi Municipal Board, Digboi wherein audit objectives, scope of audit and criteria
were discussed. Information and documents/records available in the auditee unit were analyzed.
Documentary evidences were taken into consideration to substantiate the audit observations.
The exit conference with the Executive Officer, Digboi Municipal Board, Digboi was held on
27/09/2023 wherein audit findings were discussed and incorporated in the Inspection Report.
(D) SCOPE OF AUDIT
 The accounts of the Executive Officer, Digboi Municipal Board, Digboi for the period from
2015-16 to 2022-23 were test audited by an audit party from the office of the Principal
Accountant General, (Audit), Assam, Beltola, Guwahati-29 during the period from 19/09/2023
to 27/09/2023. The audit was covered under section 20 (1) of the C&AG’s DPC Act, 1971.
(E) AUDIT CRITERIA
The Audit was benchmarked against the following sources of criteria:
(i) Sanction Orders and other notifications issued by the Government of India as well as
Government of Assam in connection with implementation of Urban Development Schemes.
(ii) Central & State Scheme Guidelines.
(iii) Relevant Acts, Rules and regulations governing the functions of Urban Local Bodies
(ULBs).
(F) AUDIT OBJECTIVES
The objectives of audit were to:
i) Assess whether the subject matter adheres to the formal criteria arising out of the laws,
regulations and agreements applicable to the auditable entity;
ii) Assess whether the general principals of sound public sector financial management and
ethical conduct have been adhered to;
iii) Report the findings and conclusions to the responsible party, those charged with governance,
legislature and/or other parties as appropriate.
(G) AUDITING STANDARD
The audit findings were observed against the auditing standards as envised under the
prerequisites for functioning of Supreme Audit Institutions and Fundamental Auditing
Principles of the International Standards of Supreme Audit Institutions.
(H) INCUMBENCY
The following persons held the charge of the Chairman and the Executive Officer, Digboi
Municipal Board, Digboi during the period from 01/04/2015 to 31/03/2023 covered in audit.

(i) Chairman

Sl. No. Head of Office Period

From To
1. Smt. Bonti Chetia 01/04/2015 08/09/2016
2. Smt. Shipra Mallick 08/09/2016 06/04/2020
3. Sri Sudip Dutta Choudhury 11/04/2022 27/09/2023
 (ii) Executive Officer

Sl. No. Head of Office Period

From To
1. Sri Pranob Kr. Borah, ACS 18/03/2015 25/04/2017
2. Smt. Deepshikha Phukan, ACS 25/04/2017 30/08/2017
3. Sri Jharna Patgiri, ACS 30/08/2017 20/12/2017
4. Sri Prasanta Kr. Gogoi 20/12/2017 19/03/2020
5. Sri Abhijit Gogoi, ACS 19/03/2020 03/06/2020
6. Sri Mahurjya Buragohain, ACS 03/06/2020 13/10/2020
7. Sri Tridib Kumar Konwar, ACS 13/10/2020 21/06/2021
8. Sri Pranta Pratim Patra, ACS 21/06/2021 01/12/2022
9. Smt. Aditi Neog, ACS 01/12/2022 15/03/2023
10. Smt. Pronamika Konwar, ACS 15/03/2023 07/07/2023
11. Sri Pranta Pratim Patra, ACS 07/07/2023 01/08/2023
12. Smt. Pronamika Konwar, ACS 01/08/2023 27/09/2023

(I) FINANCIAL PERFORMANCE

The fund received under different schemes & expenditure incurred there against during the
period from 01/04/2015 to 31/03/2023 were as under:
(₹ in Lakh)
Name of Year Opening Receipt Interest Total Expenditure Closing
the scheme Balance Balance
2015-16 0.03 55.77 0.10 55.90 55.85 0.05
2016-17 0.05 72.28 0.01 72.34 52.19 20.15
2017-18 20.15 84.98 0.32 105.45 55.90 49.55
2018-19 49.55 99.25 1.42 150.22 81.20 69.02
5th ASFC
2019-20 69.02 57.78 1.36 128.16 126.23 1.93
2020-21 1.93 57.78 7.84 67.55 67.37 0.18
2021-22 0.18 0 0 0.18 0.18 0
2022-23 0 0 0 0 0 0
2015-16 0 0 0 0 0 0
2016-17 0 0 0 0 0 0
2017-18 0 0 0 0 0 0
th
6 ASFC 2018-19 0 0 0 0 0 0
2019-20 0 0 0 0 0 0
2020-21 0 0 0 0 0 0
2021-22 0 37.88 2.26 40.14 39.80 0.34
Name of Year Opening Receipt Interest Total Expenditure Closing
the scheme Balance Balance
2022-23 0.34 141.85 0.29 142.48 99.98 42.50
2015-16 0 52.80 0 52.80 25.89 26.91
2016-17 26.91 0 0.17 27.08 27.05 0.03
2017-18 0.03 25.61 0.34 25.98 7.59 18.39
2018-19 18.39 35.57 13.88 67.84 66.41 1.43
14th FC
2019-20 1.43 194.40 0.76 196.59 96.28 100.31
2020-21 100.31 80.04 8.35 188.70 188.70 0
2021-22 0 0 0 0 0 0
2022-23 0 181.11 0 181.11 0 181.11
2015-16 0 0 0 0 0 0
2016-17 0 0 0 0 0 0
2017-18 0 0 0 0 0 0
2018-19 0 0 0 0 0 0
15th FC
2019-20 0 0 0 0 0 0
2020-21 0 120 0 120 17.34 102.66
2021-22 102.66 251.21 5.27 359.14 216.55 142.59
2022-23 142.59 181.97 205.81 530.37 132.84 397.53
2015-16 0 0 0 0 0 0
2016-17 0 0 0 0 0 0
2017-18 0.01 7.38 0.14 7.53 5.30 2.23
2018-19 2.23 53.75 0.44 56.42 11.66 44.76
SBM
2019-20 44.76 7.78 1.05 53.59 39.88 13.71
2020-21 13.71 18.91 0.31 32.93 20.55 12.38
2021-22 12.38 0 0.26 12.64 12.64 0
2022-23 0 0 0 0 0 0
2015-16 0 0 0 0 0 0
2016-17 0 0 0 0 0 0
2017-18 0 3.15 0.05 3.20 1.23 1.97
2018-19 1.97 0.45 0.07 2.49 0.37 2.12
PMAY-U
2019-20 2.12 0.10 0.07 2.29 0.14 2.15
2020-21 2.15 0 0.06 2.21 0.06 2.15
2021-22 2.15 0.05 0.04 2.24 2.24 0
2022-23 0 0 0 0 0 0
2015-16 3.47 23.50 0 26.97 25.08 1.89
Own Fund 2016-17 1.89 35.55 0 37.44 30.38 7.06
2017-18 7.06 55.45 0 62.51 53.03 9.48
Name of Year Opening Receipt Interest Total Expenditure Closing
the scheme Balance Balance
2018-19 9.48 82.24 0.19 91.91 73.33 18.58
2019-20 18.58 51.47 0.18 70.23 68.19 2.04
2020-21 2.04 73.78 0.07 75.89 69.33 6.56
2021-22 6.56 70.42 0.03 77.01 71.79 5.22
2022-23 5.22 109.92 0.09 115.23 96.47 18.76
2015-16 0 0 0 0 0 0
2016-17 0 0 0 0 0 0
2017-18 0 0 0 0 0 0
2018-19 0 0 0 0 0 0
SOPD
2019-20 0 34.84 0 34.84 33.94 0.90
2020-21 0.90 94.57 1.73 97.20 74.29 22.91
2021-22 22.91 93.12 0.84 116.87 13.89 102.98
2022-23 102.98 125.99 0.88 229.85 216.31 13.54
2277.45

Source: As per information furnished by Digboi MB

The total expenditure covered in audit was ₹22.77 crore.

(J) DISCLAIMER STATEMENT

The Inspection Report has been prepared on the basis of information and records furnished by
the Executive Officer, Digboi Municipal Board, Digboi for the period from 01/04/2015 to
31/03/2023. The Office of the Principal Accountant General (Audit), Assam, Guwahati
disclaims any responsibility due to misinformation and/or non-information on the part of the
auditee.

PART-II-(A)
Nil

PART-II-(B)
(Other incidental Audit Findings)
Reference Number: OBS-991942
Para-1 Inordinate delay in implementation of schemes lead to blocked of schematic
fund ₹463.62 lakh.
The EO/Chairman of Digboi, Municipal Board Tinsukia, Assam received ₹ 595.95 lakh under
14th & 15th FC from the Government of Assam for implementation of various scheme for the
year 2019-20 to 2022-23 are as under.
Name of Year Total fund Scheme scheme scheme yet to Fund Unutilized
scheme received. undertaken completed. be utilized balance
implemented.
14th FC 2019-20 181.00 6 1 5 14.00 167.00

2020-21 120 5 4 1 71.73 48.27

Tied (2nd)
15th FC 2021-22 72.62 17 13 4 46.60 26.02
(Untied
1st)
Tied (1st) 40.36 1 - 1 - 40.36

2021-22 72.62 - - -- - 72.62

Untied
(2nd)
Tied (2nd) 109.35 - 0 - - 109.35

Total 595.95 29 18 11 132.33 463.62

Test check of records revealed that the authority of Digboi, Municipal Board undertaken 29
schemes for implementation during the year 2019-20 & 2021-22. But 11 schemes could not be
completed till date. Moreover, ₹72.62 lakh & ₹109.35 lakh (2nd Installment of Tied & Untied)
for the year 2021-22 was received at February 2023 but till date no scheme has been approved
for implementation. As per sanction order, fund should be utilized within 90 days and
Utilization Certificate in GFR 19A have to be forwarded to the DMA. But after lapse of six
months no initiative have been taken for utilization of fund. Therefore, it is not only inordinate
delay in utilization of fund for implementation of schemes but also violation of schematic
guideline and sanction order.
In exit meeting the authority of MB did not offer any reasons for such delays; but, stated that
necessary step would be taken to utilize the fund at the earliest.

Reference Number: OBS-991587

Para-2 Works executed without Administrative Approval(AA), Technical Sanction(TS)
Estimate under 14th FC for ₹ 210.15 lakh– observation thereof.

The Executive Officer/Chairman of Digboi, Municipal Board, Tinsukia Assam received

₹210.15 lakh from Government of Assam under 14th FC for the year 2016-17 to 2018-19 as
under.
Name of scheme Date Amount Remarks
14th FC 13/3/16 34.61 Fund utilized without tender
process, AA, TS estimate and
MB.
12/10/17 25.61
4/4/18 35.57
10/5/19 34.54
4/12/19 39.91
5/2/19 39.91
Total 210.15

After receipt of fund, department have to prepare Plan & Estimate through the concerned
Assistant Engineer/ Junior Engineer and submit the proposal for (AA and TS to the concern
authority as per delegation of power and after AA & TS, department have to mobilize for tender
process for execution of works.

Test check of records revealed that authority of Digboi Municipality Board incurred an
expenditure of ₹210.15 lakh for the payment of contractor’s bill under 14th FC for the period
from 2016-17 to 2018-19. But prior to implementation of works, department did not prepare
Annual Action Plan. Plan & Estimate and Administrative Approval & Technical Sanctions
were also not obtained from the concerned authority. However, Short Tender Notice were
found but department did not followed any tender process. However, payment was made to the
contractor without measuring the work in the Measurement Book by the Technical person.
Therefore, execution of works without AA and TS estimate under 14th FC was not only
procedural lapse and payment to the contractor without recording in the measurement book
was highly irregular.
In exit meeting, the authority of MB stated that matter is noted and would be regularised.
Compliance in this regard may be intimated.

Reference Number: OBS-980202

Para-3 Irregular implementation of schemes under 5th ASFC worth `108.44 lakh -
observation thereof.

The Executive Officer/Chairman,Digboi, Municipal Board, Tinsukia Assam received ₹372.06

lakh from Government of Assam for salary and non salary (₹223.02+₹149.04) for the year 2016-
17 to 2020-21 as per 5th ASFC guideline(60% & 40%) .
Test check of records revealed that from the received fund,₹104.88 lakh was incurred an
expenditure for improvement of roads under municipal areas for the period from 2016-17 to
2020-21 as detailed below: -
Year Particulars No. of scheme Total expenditure
 2019-20 Improvement of roads 9 18.79
2019-20 -do- 8 17.51
2018-19 -do- 7 22.70
2018-19 -do- 4 10.82
2017-18 -do- 4 9.60
2017-18 -do- 6 10.86
2016-17 -do- 8 14.60
Total 46 104.88

The plan & estimates were prepared on the basis of SOR, APWD Building for the year 2013-
14 & SOR, APWD Road 2017-18 for improvement of roads and boundary walls. From the
estimated amount 10 percent contractor’s profit were deducted. The works were implemented
by the Department and payment also made accordingly but materials procured from various
suppliers shown as utilized were not recorded in the Measurement Book. Thus due to non-
maintenance of Measurement Book, proper utilization of materials for execution of 46 schemes
as per the estimated item was doubtful and irregular.

In exit meeting the Executive Officer /Chairman of Municipal Board stated that it will be
regulariesd accordingly.

Reference Number: OBS-991804

Para-4 Arrears in collection of Property Tax, Trade License and Rents: - Observation
thereof.

Article 243 X of Constitution of India enables the State Legislature to (a) authorise a
Municipality to levy, collect and appropriate such taxes, duties, tolls and fees in accordance
with such procedure and subject to such limits; (b) assign to a Municipality such taxes, duties,
tolls and fees levied and collected by the State Government for such purposes and subject to
such conditions and limits.
Further Section 68 of the Assam Municipal Act, 1956 provides that the Municipality shall have
for the purposes of this Act, the power to levy property tax on land and building.
Information furnished to audit by the Digboi Municipal Board revealed that there were arrears
in collection of Property Tax, Trade Licence and Rents amounting to ₹95.76 lakh
(₹ 9.74 lakh+ ₹ 84.68 lakh + ₹ 1.34 lakh) from shops/commercial establishment for the
period 2015-16 to 2022-23 as shown in Annexure (I), (II) & (III).
Arrears in collection of huge amount of ₹ 95.76 lakh (₹ 9.74+₹ 86.02) indicated lack of
financial management in the Digboi Municipal Board.
In exit meeting the Executive Officer/Chairman, Municipal Board, Digboi stated that necessary
step will be taken to realised the outstanding taxes accordinly.
Steps taken in this regard is awaited from the Executive Officer.

Reference Number: OBS-989564

Para-5 Short collection of User Charges – observation thereof
According to Solid Waste Management Rules 2016, domestic waste should be collected by the
ULBs and the ULBs have power to decide and levy user charges on Solid Waste Management.
The Digboi Municipal Board (MB) had prescribed the rates of user charges
to be collected as per bye-laws framed.
Scrutiny of records and information furnished to audit by Digboi MB, it was observed that
during the period from 2019-20 to 2022-23, there was short collection for user charges on
door-to-door garbage collection as shown below:

Year Charges to be collected Charges to be Actual Short collection

monthly collected Yearly collection (In ₹)
(In ₹) (In ₹) (In ₹)
2019-20 215950 2591400 192290 2399110
2020-21 215950 2591400 278240 2313160
2021-22 215950 2591400 337285 2254115
2022-23 215950 2591400 460460 2130940
Total 1,03,65,600 12,68,275 90,97,325

Thus, Digboi Municipal Board suffered a loss of revenue of ₹90.97 lakh due to non collection
of user charges against collection of Municipal Solid Waste from the households and other
establishments.
In reply in exit meeting, authority of MB stated that necessary steps would be taken to realised
the user charges and result will be intimated thereon.

Reference Number: OBS-980169 done

Para-7 Diversion of 5th ASFC schematic fund ₹ 33.60 lakh.
The Executive Officer/Chairman of Digboi, Municipal Board, Tinsukia Assam received
₹372.06 lakh under 5th ASFC for the year 2016-17 to 2020-21.
As per the guideline thirty percent from the received fund is to be utilized for the establishment
expenses of the Boards and balance is utilized for creation of assets key sector like Water
supply, sanitation, storm water, Drainage, public toilets, street lighting, market sheds market
complex etc.
Test check of records revealed that EO/Chairman of Digboi, MB incurred expenditure `19.37
lakh for procurement of Fuel, Auto Tripper from the 5th ASFC fund which were beyond the
scope of above mentioned scheme guideline. The details shown as below: -
Year Name of scheme Particulars Amount in lakh
2019-20 Fuel & Auto Trippers 12.98
Fuels 1.95
2016-17 Fuel 1.18
5th ASFC Fuel; 1.00
Fuel 0.97
2017-18 Fuel 1.29
2019-20 Topographical Survey 14.23
Total 33.60

For incurred expenditure of Fuel, and Auto Tripper, the authority of Municipal Board did not
obtain sanctioned approval and ex-post-facto sanctioned from the Government of Assam.
Therefore, expenditure incurred of beyond scope of scheme guideline without approval from
the government was unauthorized diversion.
In reply authority of MB stated that it would be regularised.
.

Reference Number: OBS-991811 done figure have to confirm

Para-6 Non-deposit of Income Tax, Labour Cess, Forest Royalty and Swach Bharat
Cess into Government account under SOPD scheme

The Urban Development Deaprtment had sanctioned ₹133.61 lakh (₹ 93.11+₹40.50) to the
Digboi Municipal Board (MB) for Improvement of Drains in Digboi MB under SOPD-ODS
scheme and ₹214.91 lakh (₹34.84 + ₹94.57+₹85.50) for Construction/Improvement of roads
with Pavers Block for Digboi MB under SOPD scheme. The funds were released and works
were awarded to contractors.
Scrutiny of records related to SOPD scheme and information provided to audit by the Digboi
Municipal Board revealed that the Digboi Municipal Board had deducted GST, Income tax,
Labour cess, Forest royalty and Swachh Bharat cess from the Contractors bill. But it was seen
that only GST deductions were deposited into the Government account, Consequently, there is
an outstanding amount of ₹14.23 lakh (₹3.86 + ₹6.71 + ₹3.66) to be deposited in the
Government account, as indicated in Annexure (IV) (V) & (VI).
In exit meeting, authority of MB stated that step would be taken to deposit the recovered govt.
revenue accordingly.
Steps taken in this regard is awaited from the MB authority.

Reference Number: OBS-992590

Para-7 Recovered amount of ₹ 9.57 lakh- not deposited in the govt. account

Recovered Government revenue from contractor’s/ suppliers bills have to be deposited in the
proper head of Government account without any delay.
Test check of records revealed that authority of Digboi Municipal Board recovered Income tax,
Forest Royalty, Labour Cess at source from the bills of contractors/suppliers but same
recovered revenue amount was retained in bank account without remitting to the proper head
of Government account as detailed below:-
Name of Year FR IT L.C SBM Total
scheme
13th FC 2018-19 6378.00 - - - 6378.00
2017-18 - 1172.00 1172.00 - 2344.00
14th FC 2019-20 11727.00 11551.00 11153.00 6052.0 40483.00
0
15th, 2020-21 214833.0 4492.00 4492.00 2246.0 226063
UDISMM 0 0
T
5th ASFC 2019-20 22034.00 13846.00 6200 12400 54480.00
15th & 2021-22 340987.0 127242.0 104819.0 54630 627678.00
untied 0 0 0
Total 957426.00

The retention of recovered amount (viz. IT, FR and Labour Cess) in the bank account without
depositing in the proper head of account on violation of rules/orders was highly irregular.
In exit meeting, authority of MB stated that recovered amount would be remitted in the
government account at the earliest.

Reference Number: OBS-991596

Para-8 Diversion of Basic Grant Fund under 14th FC for ₹6.29 lakh.
As per the Guideline of FFC, the Basic Grant transferred to the Municipal Boards for the
purpose for providing unconditional support to the Municipal Board for delivering basic
services. The basic grant should be used to support and strengthening the basic civic services
including drinking water, sanitation and septic management, sewerage and solid management,
Storm Water Drainage, Maintenance of community assets, maintenance of roads, footpath,
street lighting, burial and cremation ground and other basic services according to Assam
Panchayati Raj Act.
Test check of records revealed that the amount of ₹6.29 lakh was diverted from Basic Grant
for payment of salary of staff which was beyond the scope of schematic guideline. The details
of which are shown below:
Sl. No. Name of scheme and Date Amount (₹in Purpose
Grant lakh)
1 FFC, Basic Grant 13-8-19 1.75 Salary of staff
2 17-4-20 2.17 -do-
3 11-6-20 2.37 -do-
Total 6.29

The utilization of Basic Grant fund to other than delivering of basic civics services was not
only diversion of fund but also violation of prescribed scheme guideline.
In reply authority of MB stated that it would be regularised and fund will be recouped from
Own Fund. Status of recoupmernt from the MB authority is awaited.

Reference Number: OBS-995014 done

Para-9 Loss of interest of ₹0.29 lakh due to non closure of current account .

Government of Assam Finance (Budget) Department, Vide Letter No.BB.226/2009/215 dt.

September/9-2013 instructed for closure all current account being maintained by the DDOs
under different Administrative department. However, it has been decided that on receipt of
proposals with detailed justification matter will be taken up with Accountant General (A&E)
for opening for personal Ledger Accounts by DDOs at the level of Heads of Department. They
may send their proposal to Finance (Budget) department through their Administrative
department immediately.
Test check of the Cash Book and Bank Statement revealed that the Chairman/Executive
Officer, Municipal Board Digboi had opened a Current Account (A/c no. 0012050004776) for
Own Fund for keeping of General Fund till date of audit which resulted loss of bank interest
amounting to ₹ 29,458. The authority is required to take necessary steps for opening Saving
Bank Account in the nationalize bank instead of current account to avoid such losses.
In reply authority of MB stated that necessary step would be taken to maintain a saving bank
account. Steps taken in this regard is awaited from the MB authority.

PART-III
 (Follow up on findings outstanding of previous Inspection Reports)
Outstanding IR paras could not be reviewed due to non-furnishing of reply by the
department.

PART-IV (Best Practice)

NIL
PART-V (Acknowledgement)
The Audit team on behalf of the Principal Accountant General (Audit), Assam acknowledges
the co-operation extended by the O/o. the Chairman/Executive Officer, Digboi Municipal
Board in conduct of Audit.

Deputy Accountant General/LGA

 Annexure I
Details of demand, collection and balance of holding tax to be realised in Digboi MB (in ₹ )
Demand Collection Balance
Year Current Arrear Total Current Arrear Total Current Arrear Total
2015-16 12,42,836.00 41,03,251.00 53,46,087.00 5,14,508.00 4,94,261.00 10,08,769.00 7,28,328.00 36,08,990.00 43,37,318.00
2016-17 15,07,712.00 43,37,318.00 50,66,380.00 5,14,340.00 5,06,500.00 10,20,840.00 9,93,372.00 38,30,818.00 48,24,190.00
2017-18 18,09,301.00 48,24,190.00 66,33,491.00 13,86,985.00 11,78,829.00 25,65,814.00 4,22,316.00 36,45,361.00 40,67,677.00
2018-19 20,71,921.00 40,67,677.00 61,39,598.00 10,85,199.00 22,70,691.00 33,55,890.00 9,86,722.00 17,96,986.00 27,83,708.00
2019-20 36,02,923.00 27,83,708.00 63,86,631.00 13,76,748.00 16,84,766.00 30,61,514.00 22,26,175.00 10,98,942.00 33,25,117.00
2020-21 44,03,471.00 33,25,117.00 77,28,588.00 22,46,464.00 25,63,125.00 48,09,589.00 21,57,007.00 7,61,992.00 29,18,999.00
2021-22 47,69,207.00 29,18,999.00 76,88,206.00 18,39,051.00 22,03,671.00 40,42,722.00 29,30,156.00 7,15,328.00 36,45,484.00
2022-23 49,12,283.00 36,45,484.00 85,57,767.00 45,80,505.00 30,03,294.00 75,83,799.00 3,31,778.00 6,42,190.00 9,73,968.00
 Annexure (II)
Details of demand, collection and balance of Trade License to be realised in Digboi MB (in ₹ )
Demand Collection Balance
Year Current Arrear Total Current Arrear Total Current Arrear Total
2015-16 7,82,660.00 45,42,859.00 53,25,519.00 3,07,362.00 3,15,427.00 6,22,789.00 4,75,298.00 42,27,432.00 47,02,730.00
2016-17 8,19,810.00 47,02,730.00 55,22,540.00 2,21,475.00 2,00,645.00 4,22,120.00 5,98,335.00 45,02,085.00 51,00,420.00
2017-18 11,32,260.00 51,00,420.00 62,32,680.00 3,64,600.00 2,02,320.00 5,66,920.00 7,67,660.00 48,98,100.00 56,65,760.00
2018-19 12,02,610.00 56,65,760.00 68,68,370.00 2,04,975.00 40,800.00 2,45,775.00 9,97,635.00 56,24,960.00 66,22,595.00
2019-20 12,66,260.00 66,22,595.00 78,88,855.00 2,90,600.00 1,88,530.00 4,79,130.00 9,75,660.00 64,34,065.00 74,09,725.00
2020-21 13,47,260.00 74,09,725.00 87,56,985.00 2,64,300.00 1,70,105.00 4,34,405.00 10,82,960.00 72,39,620.00 83,22,580.00
2021-22 6,20,745.00 83,22,580.00 89,43,325.00 2,37,400.00 2,37,286.00 4,74,686.00 3,83,345.00 80,85,294.00 84,68,639.00
2022-23 6,45,500.00 84,68,639.00 91,14,139.00 2,50,500.00 3,95,170.00 6,45,670.00 3,95,000.00 80,73,469.00 84,68,469.00
 Annexure III
Details of demand, collection and balance of Rent from shops/commercial establishment to be realised in Digboi MB (in ₹)
Demand Collection Balance
Year Current Arrear Total Current Arrear Total Current Arrear Total
2015-16 5,16,000.00 6,00,556.00 11,16,556.00 3,10,000.00 1,48,083.00 4,58,083.00 2,06,000.00 4,52,473.00 6,58,473.00
2016-17 5,16,000.00 6,58,473.00 11,74,473.00 3,25,000.00 1,98,435.00 5,23,435.00 1,91,000.00 4,60,038.00 6,51,038.00
2017-18 5,16,000.00 6,51,038.00 11,67,038.00 3,06,000.00 11,038.00 3,17,038.00 2,10,000.00 6,40,000.00 8,50,000.00
2018-19 5,16,000.00 8,50,000.00 13,66,000.00 2,96,000.00 2,77,052.00 5,73,052.00 2,20,000.00 5,72,948.00 7,92,948.00
2019-20 5,16,000.00 7,92,948.00 13,08,948.00 2,66,000.00 1,65,968.00 4,31,968.00 2,50,000.00 6,26,980.00 8,76,980.00
2020-21 5,16,000.00 8,76,980.00 13,92,980.00 3,05,000.00 4,50,367.00 7,55,367.00 2,11,000.00 4,26,613.00 6,37,613.00
2021-22 5,16,000.00 6,37,613.00 11,53,613.00 4,02,000.00 3,24,517.00 7,26,517.00 1,14,000.00 3,13,096.00 4,27,096.00
2022-23 5,16,000.00 4,27,096.00 9,43,096.00 5,02,000.00 3,06,969.00 8,08,969.00 14,000.00 1,20,127.00 1,34,127.00
 ANNEXURE IV
Covered drain project under SOPD-ODS Fund

(in Rs.)
Sl. Name of Name of Estimat Tender Final Bill GST Not Deposited Total
N Work the ed ed Expenditu 2% Income Labour Forest Swach amount
o. Contract amount Amoun re deducte Tax Cess Royalt h to be
or (in ₹) t bidder incurred d and 1% 1% y Bharat deposit
(in ₹) (in ₹) deposit deduct deduct deduct Cess ed
ed ed ed ed 0.5%
deduct
ed
Improveme
nt/
Constructio
M/s
n of RCC
Narayan 405107 70904 35452 35452 78137
1 covered 4853619 4048784 0 149041
Mukharje 2
drain under
e & Co.
Digboi MB
under
Group I
Improveme
nt/
Constructio
ACE
n of RCC
Consortiu 411188
2 covered 4558644 4100094 82002 41001 41001 0 20500 102502
m, 8
drain under
Dibrugarh
Digboi MB
under
Group II
 Improveme
nt/
Constructio
ACE
n of RCC
Consortiu 427347
3 covered 4737790 4264639 85293 42646 0 21323 106615
m, 2 42646
drain under
Dibrugarh
Digboi MB
under
Group III
Improveme
nt/
Constructio
n of RCC M/S Dulal
4 covered Ch. Mech 931591 929440 847890 16743 8371 8371 10756 0 27498
drain under & Co.
Digboi MB
under
Group IV
3,85,65
Total 127470 127470 88893 41823
6
 Annexure V
Improvement of Road by Pavers Block Road under SOPD-ODS Fund
(in Rs.)
Sl. Name of Name of Estimat Tender Expenditure GST Not Deposited Total
N Work the ed ed incurred (in 2% amount
o. Contract amount Amoun ₹) deducte Income Labou Forest Swach to be
or (in ₹) t d and Tax r Cess Royalt h deposit
bidder deposit 1% 1% y Bharat ed
(in ₹) ed deduct deduct deduct Cess
ed ed ed 0.5%
deduct
ed
1st
Improvem
R
ent of
A 84972
Road by 16045 8023 8023 47467 4011 67524
Bi 4
Pavers
ll
Block
Arupjyoti 445405
1 under 4951000
Gogoi 1 2n
Digboi d
Town
R 17186
Committee 32716 16358 16358 82847 8179 123742
A 51
under
Bi
Group A
ll
Improvem 1st
ent of R
Road by Arupjyoti 393899 A 84855
2 4484000 16343 8171 8171 31406 4086 51834
Pavers Gogoi 6 Bi 1
Block ll
under
 Digboi 2n
Town d

Committee R 27227
53741 26870 26870 35671 13435 102846
under A 18
Group B Bi
ll
1st
Improvem
R
ent of
A 84935
Road by 16421 8210 8210 28305 4105 48830
Bi 2
Pavers
ll
Block
Dilip 387082
3 under 3871000
Gogoi 8 2n
Digboi d
Town
R 20593
Committee 39435 19717 19717 87588 9859 136881
A 27
under
Bi
Group C
ll
1st
Improvem
R
ent of
A 84633
Road by 16724 8362 8362 10117 4181 31022
Bi 8
Pavers
ll
Block
Niranjan 463725
4 under 4643000
Gogoi 7 2n
Digboi d
Town
R 19129
Committee 37022 18511 18511 61865 9255 108142
A 55
under
Bi
Group D
ll
6,70,82
Total 114222 114222 385266 57111
1
 ANNEXURE VI
Improvement of Roads (Paver Block) under SOPD-ODS Fund 2019-20
(in Rs.)
Sl. Name of Name of the Estimate Tendere Bill GST 2% Total
No Work Contractor d amount d Submitte deducte Not Deposited amount
. (in ₹) Amount d d and to be
bidder (in ₹) deposite Income Labour Forest deposite
(in ₹) d Tax 1% Cess 1% Royalty d
deducte deducte deducte
d d d
Improvemen
t of
Anandapara
Extension 33091 16545 16545 47782
1 Liton Gupta 1904246 1903163 1900861 80872
Road by
Pavers
Block,
Digboi
Improvemen
t of PNGB
Branch
Road near
2 Liton Gupta 693996 691794 690846 11989 5994 5994 19472 31460
Prasenjit
Dutta
residence,
Digboi
Improvemen North
t of Balika Eastern
3 526077 525758 519512 8948 4474 18398 27346
Vidyamandi Infrastructur 4474
r school by e
 Pavers block
, Digboi
Improvemen
t of Milan
nagar bye-
Jeenamoni
4 lane road by 1581247 1580339 1580151 27544 13772 13772 37683 65227
Chetia
Pavers
block,
Digboi
Improvemen
t of Kalibari
Road by
5 Shiva Gogoi 2514076 2510626 2509047 43896 21948 21948 50869 94765
Pavers
block,
digboi
Proposed
pavers road
at Tipam
road
Jeenamoni
6 connecting 688560 687980 678103 11760 5880 5880 19519 31279
Chetia
road near
Tell Nullah,
Itavata,
Digboi
Improvemen
t of Old star
byelane road Jeenamoni
7 670880 661630 661656 11386 5693 5693 24016 35402
by Pavers Chetia
block,
Digboi
Total 74306 74306 217739 3,66,351