Audit Objection: No tax demand-collection account, no register maintained.

Chandigarh | An audit of the corporation's records and internal control system has raised questions. It was found that the corporation did not maintain an asset register for properties, nor did it keep a demand and collection register for taxes and other revenue. The records of the amount to be recovered and its write-off were also not properly maintained. Shortcomings have also been found in the records related to pets, their registration, and NGOs involved in animal care. Audit.