Section 45 in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
45. Demand Registers.
(1)On identification of the persons liable for payment of tax, fees, charges or any sum payable to the Council, the concerned sections shall maintain the Demand Register in respect of the relevant Income. The register should provide information in respect of demand, collection, remission/written-off and the balance.(2)The Demand Register shall be maintained in Form No.20(3)The Demand Register shall be updated by the respective sections for any demand that is raised or falls due, any collection that is made in respect of a person and the balance amount outstanding from that person.(4)Head of the concerned section shall prepare a statement of bills raised, which revises the demand and shall send it to the Accounts section. In case new bills are not raised and there is no change in the demand, a nil statement shall be sent.(5)This exercise shall be made every month.(6)The Statement of Bills Raised shall be maintained in Form No.22.Chapter - IX Procedure for Accounting Property and Other Taxes
