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401 views107 pagesLfa Consolidated Audit Report e 2019-20-2
lf report vol 2
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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=)MUNICIPALITIES
aa Urban Local Bodies- A Review
By making 74" Amendment to the constitution of India, the Government of India, provided
higher place to the local body institutions by way of giving importance to their role in the
development activities. The government enhanced the local body contribution towards development
by announcing regular elections and providing grants through Finance Commission. The State
Government allowed autonomy to these institutions to take decisions and implement them without
any hindrance. These institutions were empowered through decentralization. Necessary
amendments were made to the Tamil Nadu District Municipalities Act 1020, for transferring the
powersand respon
ilities to ULBS to implement the schemes for economic development and social
justice with regard to the matters listed in the 12" schedule of the Indian constitution,
32 formation:
Among the Indian states, the state of Tamil Nadu consists of numerous towns, The total
population of the state as per the 2071 census is721 crores. Out of 7.21crores 3.49 crore people are living
in the towns. The urban population represents 48.40v of total population.
General Details
Total Population 721crores
Population of urban local bodies 349 crores
Percentage 4840
Total no of urban local bodies 04
Corporations 6
Municipalities 121
Town Panchayat bau
[Link] 2s. jcensus:
‘The total population of 121 Municipalities in Tamil Nadu is 9944973. Male population
4949559 and Female population 4995414
115 34,Gradation of Municipalities:
On the basis of the income as in schedule 12 the Government of Tamil Nadu has classified
the Municipalities at the following gradation.
Grade Annual Income.
Special Grade 45croresand above
SelectionGrade__| Above 9croresbut below 6 crores
I’Grade Above 6 crores but below 9 crores
T™ Grade Below 6 crores
Source -G.O(Ms) No7t3/Municipal Administration and Water Supply
(MA.V@2) department dated:30.08.2018.
Administrative set up of Urban Local.
‘The followingare the administrative set up of the Urban Local Bodies in Tamil Nadu.
Principal Secretary MAsWS Dept)
t z +
TO Commissioner of Directorof Town
Set Panchayats
Chennai Corporation Sacra
‘Administrative Contr initetive
[ * Administra Control
Corporation £ { 4
Council Corporation] | Municipalities | [District | [ Anisant Diector of
(Commisionen I Collector | |“ “Tonen Pancheeat
I [Regional Director of 1
Manipal Executive
Corporation | | Administration 7 Officer: TP)
Couneil
4
Municipal
‘Town Pancha
Commissioner coma:
Mut
ipal Council
116 36 Functioning of ULBs
Consequent to the 74" amendment of the Constitution, the State Legislature amended the
Tamil Nadu District Municipalities Act, 1920 for transferring the powers and responsibilities to
ULBs. Out of 16 functions enlisted in the Twelfth Schedule of the Constitution, 12 functions have
been devolved to the Town Panchayats and 17 functions (except Fire Service) have been devolved to
the Municipalitiesand Municipal Corporations by the State Government.
37. Decentralization of Planning:
Section 241 (9 of The Tamil Nadu Panchayat Act of 1994 provides way to form the District
level planning committee. Out of 34 districts in Tamil Nadu 23 such committees are formed in 33,
districts except Chennai District, This District planning committee plans for the development of
three tier Rural Local Bodies, Municipalities and Town Panchayats.
‘The District Panchayat Chairman is the Chair Person for this Committee and the District
Collector is the Vice President. The members of parliament, Legislative Assembly and the
representatives of the local bodies are the members of this planning committee.
38, Sou evenue
‘The Central and the State Finance commission Grants, Grants sanctioned by the Central
Government and the State Government for Special Schemes, State Government Grants, Own
Revenue, Assigned Revenue, Loans drawn from the Central and State Governments and other
financial institutions are the main sources of income for the Urban Local Bodies.
nd. iture for the:
The total Income a Expenditure and Assets & Liabilities of the 21 Municipalities of the State
of Tamil Nadu for the financial year 2019.20 areas follows: Amount Amount
idnnaitit (sin lakhs) pea sin aks)
Personnel Cost
pains 10062772 | Property Tax 4498735
Others 768530 | Other Taxes wa5278
‘Terminaland
Hilsuiiorioenhenehite 7906393 | Assigned Revenue 1075694
Operating Expenses ‘9697254 | Devolution Fund (66950.90
Repairsand Maintenance 27648551 | Service Charges aoreat
| Government Grantsand
Programme Expenses eaazss2 | Covernme 9067369
Contributions
‘Administrative Expenses 4204312 | Saleand Hire Charges 84597
‘Finance Expenses 1462592 | Other Income 2126532
Depreciation 8609279,
Total |" sse11s5 oral | 26195540
i 8930075
Seca 7414045
GrandToral | sess Grand Total S801015S
Assets and Liabilities as on 31.03.2020
ae ‘Amount ‘Amount
ae (Rsin lalchs) ae Resin lakhs)
Loans 13596372 | Fis 429184.49
‘Contribution from Municipal
Fund ; Private party / 52170339 | Stock 5092.83
Government
Taxesand Fees
Grants from Government 75350 7900272
recoverable
Accumulated Depreciation 7e286872 | Fixed Deposit, overe
Investments,
| Deposits ‘s0n637 | Advances 90477.60
Other Liabilities ‘9032639 | Cashé Bank Balance | 16080869
Outstanding 3883044 | Other Items 27564163
Total | 2as25262 Total | 210083857
‘Accumulated Surplus/Deficit | 4247705
GrandTotal | 210083557 Total | 210083557
118 At the end of the financial year, the balance sheet shows that taxes receivable is worth
Rs7900272 lakhs. Such a huge uncollected revenue has happened due to inaction on the part of the
administrative side. Had they taken any coercive action to collect the taxes in time it would have not
only helped to enhance the financial position of the local bodies but also put check in the increase in
time barred tax cases and the consequent write-off.
In the same manner advance amount of Rs.9841760 lakhs s left uncollected ; unadjusted at
the end of the year which shows theadministrative negligence.
tis suggested in the audit that proper action has to be taken before it becomes time barred
and legally uncollectable,
119
Ei
re Income- Expenditure and Assets - Liabilities of Municipalities for the year 2019.20
[Accumnutieed
a District Municipality [Expenditure | Income a [Linbilities | Assets | Surplus,
| No. Defic
(sin Laleh)
“Chengalpet Region (Maraimalainagan)
? ‘Thirwallr ser230 | soso | 2omas0 | amen | vaorn] —_soeom
2 ‘Thirwerdad ‘a2esm | aenao | woeo | zxazao0 | aeroces| —_scsz00
2 | Thirwaltor Pooramal zovon | weorre | ease | ssocaz0 | woawe| azmre
4 Thiruthani ‘w7vaa | voones | nace | cosas | sanas0 e082
‘TOTAL ‘rosso | 21000 | soreee | Terres | roeuaz| moses
© | anchapunm Eatin resnas | rosar7 | sense | aaraier| 007790| cosas
Treat vaseas | rosa7r | soe | aerator | aoorrs0| _sosars
° Chenealet suave | eam | sonre| cosoar | Serre =
> Pallvaparae snosceo | seoser | seoose | cemosr | se28967| 2voaeo
2] “Tambaeam seasae | reoioe | eeaz9 | asian | 70059 | ocarso
® Maduranthogaen veeseo | eoior | sonra | coozza | _exeoee 00
12) | Chengalpet Anakaputhur seeaas | eaeot | orzz|araara | n000 soso
™ | Pameal zooaze | zs0830 | sent | sozon | P2807 ooo
2 Marainalalnasar s7ease | servo | aca | soscass | “20095 srateo
= Sembakkare wero | waza | 2am | nosnco | aorase arse
Toul |__sseoerr | aseraz| evsss | zxwsrsa | arzzmas| soeooa
~*~ Cuddalore santo | corso | 12e0| ssesrae | aesones| _So¥0s8
= Panrutt soz | woosa | wea | eossoe | carson] 24s
cattre eflkuppam swecoe | 004s | rae | aoeree| soma] ares
Chidambaram eezo | azerco | tao | zusior | aureno| 274052
» ‘Viewthacblam zzmre | sooo | 14725 | seneca | wonasr an
Toa | swerars | woseze | ssa40 | rear | swromas| soeara
"_ChengrpetRegion Grand Toul | _7ossaor | cosroao | omnes | wseranse | soossose| soon
Vellore Region
= Vane excuse | serane| sovnes | aeowren | axmmare] eras
5 indivanare zasree | zamor| seacs | eseast | sessarr| —_ sso200
[| Vitapuraen
Ey | Kaltaurcht zoea7o | wasneo | 70507 | sossaos | oroasa| —_-moase
| Tol vozass | eoozse | aso2r7 | eosose| sseotor| 200%
120 eae : [Accunmulated
st Distiet Municiatity —[Espenditure [Income |S" | inbites | Amets | Surplus,
No. a Deficit
(Rein Lakhs)
a Melvisharam gras | ones [meson | wonaus | some eat
= “Arcot vwosse | wes | scase | rear | wrases| somes
= Ranipetai worn | weore | 020 | _wenaa | erase 9084)
a “Walajaetta wear | 72837 | aso | roeser | covsso a
29 “Aralonam zara | a7e4 | conan | 222020 | 20080 aaa
2 | etre ‘Thirapathue ‘sora | assure | roaase | 2as00as | zosaow| seraar
20) ‘Vaniampad szarce | 22000 | scones | masrse | woos ane
2) Tolrpet ‘ms0m | re | searo | orsaze | _ soss07 worra
~ ‘Ambor ‘ous | 2asr25| szaasa | 602009 | asoreq0| sooaans
a Peranampat sy [_oseaa | assae | ovzzee | asses “anes
= araace | eras | areas | 2572007 | 2e0so00 a
2ooase | oer | scans | 2036228 | wesonsee | scone
33) ‘aosaso | 276% | maze | so42ner | aoesae7 | aaanoo
2 ed a
29, | Tirwvannamalsi ‘waar | eesar | raga | sssser | sesa 20,
39) zenzz | woe | aamne| rsa | eames e200
‘Salem Region
sais pena ‘ovkze | a7a0o | azo] ‘S20000] w2740| areas
oval ‘aaazo | ormaae | 2xz0 | womnso | 2x0] 27050
28) Ancor zoster | swrane | soam | 6752 | poner | -evoe0
| tem Moteur zsoara | sousse | 7708 | seomae | moos! 02070
* Edspadi zssrsa| sense | 7067 | moss | worase e221
* ‘Narasingapuram veasco | eetzr | sio7a | zaezn | sree ai46
‘Total socra sana | omen | saccrs| swan! sooan
| ston ‘Kesdinagt ‘monra | 246906 | servo | zasass | 2230625 exare
Total pooars | aasooe | 36770 | wesasa | aasc62s esa7a
= Namal ‘sezeo | once | assae | moeur2| reees| — aesnoe
“6 Rasiparam ed
ota Tiewehengoda ‘zenae | aecose | seo | 20eor| ve726s4) acmra
” asain ams | woe | ara | suave | arr a
” Pallipalayam arom | e7ac0 | area) ezzasr| assem] seas
Toeal ‘wwoacs | wean | aosrse | raacozr| esssscz 902228
421 pra [Resumail
| disse — tates | Asets
No
(Rein aks)
ma Kane cowro | resus | oere| orese| womro] onan
7 | Karur Kol wane | rons | 2xr00 | somo | _aoensa| rane
eal ccsaco | euare | sone | sooooae | sazzara| erase
SkmRadon Gand Toat | sesoam | swesor | rsze2 | apecnoo | anomam| __cose0
Madani Raion
= Thiromaaplem zeosst | waozs | somos | wozsao | voscami] once]
>» Vaanyats veun| esac | cour | ronara| cerses| aces
sat Mlue veo | onze | zwar] eoass| conve] enon
Tot covaoo | sre | ances | socace | aroona| eres
= Combai me vwcoras| sane
a Chinsamanur oa or
i Theat za |_7eso | ome | memos | zeus] neo
| Then eres sas [ist | saa |v ono | Fumes] St ome
|
= exer | stows | _oase| soreaso | auras __sonane
- exn| oes | azn | _rone'| roam] een
Toul verasa| ceorar| ons] cowaas | oncar| ovace
= me seoss | sso | van | woaso | soar] esazt
ear Kodaikanal [a | 200
a Oana wera | ware] eaoo| exosea | wzzeco| aocare
a rons | euaee | aerze | erence | sommer| ewe
= Sass ‘exros | erase | omamo | wens | _owoae| __eento
7 Kevld corse | oom | cea | sreces [ soewasr| sere
Soins
9 Bae zaosoe | rar] ooass| wonoer | eraser] oo
[reas cours | comes | cermn | ercrar | oxmoeo| come
7 Taracadapuam | aezs | anew | eno | conun| somacal amse
= Paranal areas |_aeare| soavee | eeowo | oonea] news
8” | Kamonthaparam | Ramsar socee | ean| warm | aoeee| near] _omso
a [ Kesar =
Treat cecwre | eco | ower | cxcoao | ocmous| omae
MaioralRagiaGandTont | sense [seeeroe | vans | saoeras | swereare| _eowaze
Tepper Region Colaba)
a Sear moans] seer] evo] 7000 | wea] mare
ae oreo | ser] ren] | somos] enaer
Coimbatore [Yate a =
rea SS ee
‘otal szzsees | owoze | anmceo | eros | exsene| — wees00
122 |
ST paws Meicimtiy—fapeatioe | insome [SHH Tratitics | Anas [Sumas
se
(Rsin Lakhs)
72) Bhavani veoasg | 233 eeczeal 2075
7) Gobichottipalayam: zezo3 | 72808 s10a08 oaaase
| Fre stpenaten | ts | Zann fas | ora [oer | SES
7) Punjei Poliampattt ezore | 95622 | sense | 922505 | overas a
Teal sy | en
= map| au aia a | esa [wre
7 Palin ee
lowe [Dane Se
™ Vel ‘es | sean] woos | an | mar] aese
oo Yoasran So ees
Teal sat | cena eae |u|
/ a Ulagamadien [woes | serres | anne | ators | sseae | aeoarr
2 = oem [oes | sean | moore | seer] man
| Nie Salar sec | ara | ncn [asa [Ser
- ‘li A a eo
ual Ss i
TininarRegos Ganon! [enor | asso | wonzr| anorow [ear | ors
SiwciaralRon
wor] on] om] wan] een] eu
| 1 | saeachiappat veo | wosmn| 702 | res | rawr] rae
ae wv | ar | ease | eres | ease |__meme
exes | sone | or | araor | woere| oor
= ‘scons | argo | ee | sano | aswsse| ere
0 ia ac | veel trace) aes ee
.90)_| Negapattinam ranzse | ewer | 40276 sxo2e | sa7200 829.20
| * ey
| mes arse [oes | Coe | ioe ea
i 9 Jeyankondarn owe | osaso| 2m | 7oweo | zener a
| sy | Ativalur Ariyalur. sass | 2266 | 60257 | ssesa70 | ssonaas 8325,
Toul ess re | tee | ae re] or
PS a oni| zzeso| 272] swoon | conse] ome
Te est ames | Harem [ama Pome aa
= Three pees erred Py ey eo
ca ner ed
on | Thiwrae | Thiudarainonit”| ome] “ease | asosr [eur | en | ano
rn roots rear] cous | ess | erm | “ower tes
Teal zoe | cass | awe | sare | See] ane
123 a | vwie | somctiy feed [income [8% foatiies | aces | Sten
& | Det
2 Seas an ea See [ ec]
wo] Tensor [ata szosr| amez| wor somes] _omun| sn
Ten coer] rence | cona| vom | spots] aro
™ Patho oat | sexe | ase | wems| eemm| aaa
10a) | Pudhukottai Arsothanlei seats | wesce | 56352 | sa9000 puss 4998
Tou revs senor | oonse| mare | meee ara
Tructinplegcn Gantt | caren [semen | amos | atau | averse] aru
inches
1s) Ambssamuthiram: swease | oan? | asta5 | nessa | ea7e08 28261
eo Trundist —[Viswmainor | os | sonto| ante | sarase | voor | somes
Tn pry ee
= aang rem | wer | or] eee | me] eer
9 Pang See | us as | ee
= stent ase | eve | ame | ema | amin] are
Tena
= Task ed
= Tagen | snows | amon | anor | worm | mnue| sen
Tol arom | wus | ace | occa | eres] non
~ Kon zou | cee | roe | emer] veee| me
| s)Thoothukudi ‘Kayalpattinam aose4o | yo2a6e | so7ass | wsaa20 | 7ade5s 2an8s
Te our | eeu | comet orn | amv] aman
= Vina swrmi| sxese| soe | avnre | comron| coun
= ane ee ee
~ Agltn Ss [fseees |e oo [ee |
[2 | mage [Sm rons | ome | cane | meen | arene] men
[= Sena pe od ed
” arsine wooo | amo| me] wanze | sewer] ones
be Thstapt wees | omer | wane | amen | enerae| ce
Ta ey es ee ee
= alr ed a ee
| mma (SL won| rom | er | soem | eam] ame
= rata ees [se [ ces | ese |e
met couse | swan | anee| scam | woeae| eaee
TinmsiRegonGrnadTout| srwece | sve | ast | stnus | apeaco| sours
CredTuat| ones [seeee | swees ema [meme] aston]
124 310. :
3104. The following 3 kinds of Fund Accounts are maintained in the 14 Corporations (exculdling
‘Revenue Fund and Capital Fund Account
‘Water Supply and Drainage Fund Account
Elementary Education Fund Account
a yeture:
Accrual based accounting system is being followed in the Urban Local Bodies. Its hase on
the system of Tamil Nadu Accounting Manual. Now National Accounting Manual has been
introduced, Necessary action has been taken by the State Government to turn over to this systern of
accounting from 2013-4 onwards It has been ordered to follow the accounting system in the ULBS
in Tamil Nadu on the basis of the New Municipal Accounting Manual and Budget Manual.
Software has been prepared on the basis of the seven digit accounting system in all
municipalities from 20'6.17.
a. Audit arrangement:
The audit of Urban local bodies are entrusted to the Director, Local Fund Audit
Department by the following Acts and Government orders.
s
No | Institutions Sectionof Acts Government Order
4. Chennai City Municipal Corporation Act
a fe tions 1919 Section 140 GOMSNoes Finance
ae 2 Other Municipal Corporations Section 171 | dated2032003,
‘of Concerned corporation Acts.
at Tamil Nadu District Municipality Acts7920 | GOMSNos3 Finance
2) | Municipalities Section 22 dated:28.03.2003
GOMSNo65 ; Local
Tamil Nadu District Municipality Acts1020
Administration
Section 22
dated:tto6052
3) | Town Panchayats
a of.
As per the 4" State Finance Commission recommendation, and Tamil Nadu Local Fund
Audit Act 2014 section 7(9, the accounts for the particular financial year has to be prepared and
submitted by the local bodies within three months of the succeeding financial year.
125 3.13.P i ‘of Audit:
‘The audit of the local bodies and other institutions for the year 2019-20 to be audited by the
Local Fund Audit Department hasbeen completed with out any pendency.
3.134. Audit Fees:
‘The audit of 121 Municipalities for the year 2010.20 has been completed and the auclit fees to
be paid by them was worked out for Rs24303 lakhs It has been pointed out in the Audit to remit the
amount tothe government head of account.
344, Audit objections:
‘Some of the audit objections raised in the 2019.20 audit in +21 Municipalities are consolidated
to place it before the Legislative Assembly as per the section 20 of Tamil Nadu Local Fund Audit Act
2014,
126 3144 Madurai District - Melur Municipality ~ Lease amount on immovable properties (Land and
Buildings).18x GST not collected on lease receipts. Lass to the Government Rs2328Lakhs,
Para Nos
As per section 7(1d) Schedule Il and Sec.52 of Goods and Services Tax Act 2017, 16%GST has
to be collected from the lessee of the immovable properties. In cases of GST not collected and GST
collected but not remitted into the respective Government head of account, as per Section 122(3v),
Section 546) and 50(1) of GST Act 2017 along with GST, penalty should also be collected and remitted
into the respective head of account.
During 2019.20, 18% GST on the lease amount of immovable property viz Rs109.62317/-has
not been collected which amounts to Rs. 1973217. from the Lessee in Melur Municipality. Hence,
appropriate action may be taken to collect GST with penalty which works out to Rs. 23.28 lakhs as
detailed below from the lessee and remit into appropriate Government head of account and the fact
intimated to audit.
Details of GST amount not collected from lessee
SL | Miscellaneous | Account | Collection GST (19x) tobe
No. Demand Head Details collected
Details Rs. Rs.
1_| DailyMarket | 1301003 70,03,000/.| 12,60,540/-|
2 ‘Weekly « 1301004 3959317, 712.6777.
Market
Total| 109623177. 19732171.
Penalty 16% (1973217 x18%)| 3,55;779/-|
Grand Total! 23,28,396,,
Reply:
‘This Audit para has been communicated to the Director of Municipal Administration, vide
letter RCNoas312,MA4/2021, Dated.2508.2021 In an interim reply, itis stated by the Commissioner
of Melur Municipality that action hasbeen taken to collect the pendingamount.
127
119-8-11 3142. Theni_ District -Theni Allinagaram municipality - Lease amount on Immovable properties
(Land and Buildings) . 16x GST not collected on lease receipts - Loss to the Government _Rs2276
Lakhs.
Para No202010.20:
‘As per section 7(1\d) Schedule Il and Sec:52 of Goods and Services Tax Act 2077, 18% GST has
tobe collected from the lessee of the immovable properties In cases of GST not collected and GST
collected but not remitted into the respective Government head of account. as per Section 122(1K¥),
Section 516) and 50(9 of GST Act 2017, along with GST, penalty should also be collected arnd remitted
into the respective head of account.
During 2019-2020, 16% GST on the lease amount of immovable property viz Rs107.13805;-has
not been collected which amounts to Rs10.28484 from the Lessee in Theni Allinagaram
Municipality. Hence, appropriate action may be taken to collect GST with penalty which works out
to Rs2276 lakh as detailed below from the lessee and remit into appropriate Government head of
account and the fact intimated to audit.
Details of GST amount not collected from lessee
2ore2olease |
| GST @ex)tobe
Demand a amount
SNo ‘No. Name | Details collected collected
= Amountin Rs.
4) __| BDovooo0s | Silambarasan_ | Weekly market 2336250). 420525).
2)_| BDowoooo2 | SNiranjana Bus entrance fee 7995000 ‘3591007
‘Kamarajar Bus
a stand, Two
3) LDoz/o0122 | [Link] wheeler Parking 330760). 59536).
stand
‘New Busstand,
4) 208021 | Mangovan Two wheeler 1845705). 278227).
Parking stand
| New Busstand,
8) | BDovoooss | ATamilselvi | Twowheeler 841080). 181389
Parking stand EE
‘New Busstand,
6) | BDovooosz | RGopi Twowheeler 720000/- 129600;
Parking stand
5 ‘Busstand pay and
7) | 2015008 MPalpandi ‘use toilet (374850). 67473).
8) | BDovoo00s | MPalpand ea 90906; soo
128 GST (e0\t0 i
Nel cen Name Details becollected
‘@)_| BDoveoso7 | Palanikeamar Busstand Urinal 705350, | 35843
10) | BDov00000 | KSivachandhran | OH TVStoad Gents 37800 6204
| I Pay and use toilet
my BDow | PPonmani opposite to Women’s ‘66051 889/-
Policestation.
New Busstand Pay
12) | BDowoooe | PRegupathy en resco] a2ta0/
New Busstand Pay
19) | BDovoooss | VPalpandian ienanee sewoo. | 29880,
| BDovoose | PPalanikumar | NewBusstandPay | sooo.) oea0»
and use toilet
New Busstand Pay
6) | BDov000s0 | PeThangaperumal | NewBusstand sse0000-] 10800
See ‘New Busstand Pay
16) | BDovoooso | TPandiarajan ‘and use toilet ‘a60000/. 63000;
47 | BDowoost | CAandichamy | New Busstand Pay e000 | 12600,
and usetoilet
4 ‘Kamarajar Bus
8) | BDowows | PRamaraj Seep 05001 £090,
@) | BDovo000a | AVecrabhathran | Materialsafety ‘s000-| 20700
cloak room
Newand Kamarajar
20) | 2019020 | GGajendhran Lorre 248069 aaesy-
business
2 | BDovoooos | Gopi Accra waned sa96e, ‘00141
house
Total 10713805 /- 1928484).
Penalty 2a G@naee4x1s) | aan
‘Grand Total | 22766.
Reply:
This Audit para has been communicated to the Director of Municipal Administration, vide
letter RCNo-@212/MA4/2021 Dated26,082021 No reply was received.
129
aces ee
19-8118 (
1
3143. Coimbatore District - Mettupalayam Municipality - Revenue Fund - Enhanced Property tax
levied on additional buildi buildings since II Half year of 2017-48 - Generall Revision
of Property tax in 2018. Later in 2010.20, General revision of Property tax kept in abeyance - While
doing so, the enhan levied on additional buildin; red also kept in
abeyance Resultant revenue loss Rs175 lakhs,
Para No102019.20
As per GOMsNo. 73, MAWS (MA IV) dept: Dt: 12072078, General revision of property tax
‘was carried out with effect from 0104:2016, However. as per GOMsNo. 60 MAWS (MA. IV) dept,
dated 10112018, the general revision of property tax has been withheld since 01042016 and the status
quo ante ie, property tax as on 31032018 was restored, During 20120 audit, while verifying the
correctness of the process of status quo ante, the following defects were noticed.
As many as 151 properties were re-measured owing to additional buildings re-measurement
and levied enhancement of property tax since Il half year of 207718 in Mettupalayam Municipality.
These properties were not subject to general revision 2010, as required by G.0.7a. MAWS (MA IV)
dept. Dt 1907:2016. However, as the GOMsNo. 150 MAWS (MA IV) dept, dated 912010 withhold
only general revision of property tax, the enhanced property taxes levied on 151 assessed properties
were also withheld and the demand of property tax for these properties were restored to 01042017
position, As a result, there arose a revenue loss of Rs1764,62-to the municipality upto 2019.20.
Therefore the demand of property tax of these +61 properties should beenhanced accordingly and the
property tax collected from the re measured date.
Reply:
This Audit para has been communicated to the Director of Municipal Administration, vide
letter RCNo1s312/MA4/2021, dated250.2021 In interim reply, it is stated by the Commissioner of
Mettupalayam Municipality that action has been taken to revise the demand and collect property
tax
130 3144. Erode District . Sathyamangalam Municipality .. Nilgiris Member of Parliament Local Area
‘Development Scheme (MPLADS) - Expenditure made from Revenue Fund instead of MPLAD
ut not reimbursed till the completion of Audit -Defects- Amount Rs1493 lak
Para Noa92010.20:
As per Erode District Collector/District Rural Development Agency Letter
RCNo.496/2018/A3, dated.o902.2019 and 20.072019, Administrative Sanction has been issued for
Rsa600 lakh to carry out erection of High mast Solar light in the municipal area under Niliris
Member of Parliament Loacal Area Development Scheme (MPLADS) for the year 2016.9, The
works have been completed by the Contractors and the bill amount have been settled as detailed
below.
‘Administration |p
Voucher Nameofthe | Sanctioned
SNo. | 0 ‘Nameof the Work sector | Amount (Rs) | mount
Amount Rs)
Tnstallation of igh
| 2% | Mast “Light in| Photon eee Soo
208% | AthaniMsin Road | Technologies
| Junction point
Installation of LED
2 Solar Light in| ,_ Photon 290000.| 199868,
24099 | otbuPallat Area | Technologies
Installation of ED
305 | Solar Light in Ayyappa | Tee Yes ARR
tororo | Nagar and Aandsal | Enterprises
Nagar Area
3 s00000,.| 493768).
Total ‘00000, | 492962).
It is found in audit that the expenditure for the above Scheme works had been made from
the Municipalitys Revenue Fund, instead of Nilgiris Member of Parliament Local Area
‘Development Scheme (MPLADS) Fund and also the amount has not been reimbursed form the
MPLAD fund till the completion of audit. Therefore the expenditure amount Rs14,92,952,- has tobe
claimed from the District Rural Development Agency.
Reply:
‘This para has been communicated to the Director of Municipal Administration vide this
office letter Now9912/MA4/2021, dated 25082021 In their interim reply it is stated by the
‘Commissioner of Sathyamangalam Municipality that action has been taken to receive the amount.
131
E
a
& |
3145, Tirunelveli District - Ambasa 7m Municipality . Wat E District Gazette
notification for enhanced deposit amount for new water connection published_- Enhanced Deposit
not collected based on Bye laws Loss Rs626 Lakhs
As per Tamilnadu District Municipalities Act 1920 and Water supply bye - law of
Ambasamudram municipality, enhanced deposit amount for new water connection in municipal
area has been published in Government Gazette of Tirunelveli District as follows.
‘Enhanced deposit
SLNo. | Typeof connection | tobecollected
Rs
a Domestic 7500.00
2) [Commercial 71500000
3) [Industrial 71600000
Ithasbeen determined to implement the enhanced deposit for new water supply connection
as above from 0104201. During 2019.20 audit it is found that deposit for 1 domestic connections
were collected at Rs3000/- per connection instead of the enhanced deposit Rs7,s00/per connection
is collected. Asa result, the short collection of Rs35,500).1@.x Rs4600) should be collected from the
respective houscholders or recover the lossamount from the official concerned.
Reply:
This Audit para has been communicated to the Director of Municipal Admi
letter RCNossst2MA4/202 [Link] reply was received.
132 4. Town Panchayats
41 Town Panchayats-Introduction
Tamil Nadu is the only state in India, where Town Panchayats are created between the rural
and urban local bodies for the first time.
For the past 100 years Town Panchayat administration is functioning here, The prime duty
of the Town Panchayat is providing basic amenities to the people. Effective accounting structure and
audit structure are prevailing in the Town Panchayats.
The Town Panchayats are functioning under the control of the Director of Town
Panchayats, The Town Panchayats are established in the Tehsils, pilgrim centre's, tourist spots,
industrial ¢ commercial zones etc.
The Town Panchayats are brought under the 'I’amil Nadu District Municipality Act 1920 by
making 73 6 74 amendment in the year 1993. Separate section is provided in the act for Town
Panchayats. The Administrative control of the Director of Town Panchayats is brought under the
Municipal Administration and Water Supply Department.
[Link] as per 2011Census:
There are 2109317 households in 528 Town Panchayats as per 201 census. 80,90,847 people
are living in these household. The Town Panchayats population comprise of 4029486 males and
4081361females.
[Link] of Town Panchayats:
As per GO(MS) 0.142, Municipal Administration and Water Supply (IPL) Department
dated. 21712014 and Government Gazette No9/0203.2016, the Town Panchayats are classified as below
based on their own revenuesources,
i Not TP.
Grade ‘Average Income for Year
- _ 2012-2020
SpecialGrade_| Above Rs.200 Lakhs ot
Selection Grade | Rstoo Lakhs uptoRs200 Lakhs 202
First Grade Rss0 Lakhs upto Rs100 Lakhs 200
SecondGrade | BelowRssoLakhs 62
Total 528
| 44 Principles and Goals of Town Panchayats:
1. Providing transparent administration and people friendly administration,
2. Providing clean and good administration to install confidence in the mincls
oftthe people.
3, Ensuring proper implementation of schemes
45. Administrativeset up:
‘The Administrative set up of the Town Panchayats areas follows.
Additional Chief Secretary to Government
(Municipal Administration ¢ Water Supply)
uae SEE
Director of Town Panchayats
t
District Collector
¥v
Assistant Director of
Town Panchayats
¥
Executive Officer
46. Town Panchayats Administration:
‘The Executive head of the Town Panchayats is Executive Officer. Head Clerk, Junior
Assistant, Revenue Assistant, Typist, Technical Wing Staff, and Public Health Wing Staff are
assisting him in day to day administration. They are maintaining registers and records, assessing and
collecting the taxes, maintaining assets and implementing the schemes.
4:7. Duties of the Town Panchayats:
Providing following Basic Amenities:
1 Reads
2 Street Light
3, Water Supply
4. Public Health
5 Drainage
134 |
|
I) Assessment of Tax and Fees:
4 Property Tax
Vacant Land Tax
Profession Tax
Non Tax Items
Water Charges
ea eN
Approving Layout
Building License
TradeLicense
Birth and Death Certificate
Implementation of State Central Schemes
4a Revenueof Town Panchayats
‘The Town Panchayat revenue comprises of the following:
1. Property Tax
Profession Tax
License fees, Lease, Rent & Water Charges
Surcharge on Stamp Duty
SFCGrant
Interest on Investment and Bank Interest
. Government Grants
49 Services Provided by Town Panchayats:
Water Supply connection
Building License
‘Trade License
Birth and Death Certificate
SISRY
Providing Basic Amenities
OnlineServices
400. Incomeand Expenditure of Town Panchayats.
Out of 528 Town Panchayats, 527 Town Panchayats are consolidated. As per the
consolidated accounts, the following are the Expenditure Income and surplusideficit and Assets 8
Liabilities and Accumulated SurplusAccumulated Deficit for the financial year 2019.20.
Individual accounts are enclosed in Annexure Separately.
N@OoaBD Paw Ee
NORABDS Note. 208-19 and 2019.20 audit could not be taken up for Verkilambi Town panchayat in
Kanyakumari District since the records have been seized by Vigilance and Anti Corruption
i Department.
| of Incomeand ire for the year 2010.20
| Expenditure
i SNo Head of Account .
sin Lakhs)
1) _| Personal Cost Salaries 4886217
2) _| Personal Cost Others 728.28
3)_| Terminal Retirement Benefits 82656|
| 4) | Operating Expenses 5702688
| 5)_|_Repairsand Maintenance 38437.21|
{ 6) _| Programme Expenses 174224]
| 7)_| Administrative Expenses 807683
| 8)_| Finance Expenses se14
| 9)_| Depreciation ee2so71|
| Total 2e796902!
Income
SNo Headof Account aniee
(sin Lakhs)
___| Property Tax 767524)
2)_| Other Taxes 928678]
3)_| Assigned Revenue 7231459 |
4) | Devolution Fund 7969331
5)_| Service Charges a Fees 2779260)
{ 6)_| Grantsand Contributions 3416267 |
| 7 _| Saless Hire charges 678694
i 8)_| Other Income 3201025)
9)_| Total Income 070147
| 1) | Net Deficit
i Deficit = ensio
1 © Surplus = 368349 i feclees
| NetDeficit = 7726755
j i Total 29790802
136 Liabiliti
SNo Head of Account ines
4) _| Loan 1821832,
Contribution from Town Panchayat
? | Fund Private party Government tere
3)_| Grants from Government 22479854
4) | Accumulated Depreciation 7658080
5) _| Deposit 3403846
6) | Other Liabilities 3425900
7 _| Outstandings 2498204
8)_| Total Liabilities 187872730 |
9)_| Net Accumulated Deficit 328226.51
Total 455050079
Assets
Amount
SNo. Head of Account sin lakhs)
)_| Fixed Assets s2e6862.1
2) Stocks 559.43
3)_| Taxes and Fees Recoverable 2909834
4) | Fixed Deposit, Investments 1240421
5)_| Advances 28435.73
6)_| Cash and Bank Balances 796350
7) | Other Items 15177.47 |
i
‘As on 313.2020 Taxes and fees worth Rs. 2909834 lakhs remain uncollected. Proper action
has to be taken to collect the arrears, otherwise it would affect the own revenue. At the end of the
financial year advances are pending worth Rs, 2849573 lakhs. Action has to be taken to collect the
advances pending,
At the end of the financial year, out standing worth Rs 2496204 lakhs to be remitted to
concerned accounts are shown as Liability. Necessary action has tobe taken to remit thesame.
411 Computerized Tax Collection and Accounting Defects:
From 2013.14 financial year onwards collection of taxes and maintenance of Accounts in
528 Town panchayats are computerized and entrusted to private company namely Primatix
Software Solution. There is no Government Order for entrustment of the work to the private
company.
‘This work has been started without uploading the certified accounts and registers and
demand and certified subsidiary registers. Due to this, objections were raised by the audit
department pointing out the defects, ie. difference between Demand Collection Balance enclosed
with Annual Accounts and the Demand Collection Balance furnished by the Private Company.
This defectisnot yet rectified.
There is no administrative control over this private company. No changes can be made in
the computer directly by the Town Panchayat without the help of this company.
So many mistakes happened in the Town Panchayats due to this company. For example,
Profession Tax collection made through cheque can be posted for Property Tax One cheque can be
used as collection for many assessments.
Cheque collection made through the banks are first taken credit to this companys accounts
andafter one week the sameis transferred to the bank account of Town Panchayats.
30% discount on property tax for owner occupation was disallowed during property tax
revision of 2008.09. But tll date, such discount is being allowed by some Town Panchayats. Due to
this revenue loss has been incurred in Town Panchayats. The Private Company is responsible for the
defects pointed out.
To avoid all these defects, software is to be prepared as used in the Municipal
‘Administration, It is suggested in the audit that centralized software has to be used through the
Directorate of Town Panchayat.
138 Raoul] Fecartaed
Surplas, | Lnbities | Awe | Surtue,
Deficit Bee |e Defic
Relalakhe
‘Chengalpet Region
pTiruvallur District ae a :
| Palit 2553/2260 goa2 | 224001| 168700 56122
2._| Pothatturpetai coaso| seve | zeara| saaraz | zaveaa e7ase
3._| Uethukkorat 40536| 90202 sewa| 390777| 207a70| 25308
4 | Aran 4ose7| 228e0| e007 | _azaaes | zoaor 99072
5 mnindravur wasa| 7ess6 | _serse | raeose | raz270 5839
o_| Thirumachisai sros2| 7oazo| _weara | rozawr| _77aaao 198.28
%_| Nesravarikuppam size | soos 7o24| _srasso | 0520 47105
2 _| Ponneri sstes| 7680 | 5504 | es0a7a| 653526, 23059
_| Meenjoor soaos| 7255 | 2asae| vara | _esorsa “ew
0._| Kummidipoondt seria | seas saz7 | aaeaca 52575
Total | 080s06 22360
2) Kanchipuram District eee)
‘n_ | Stiperumputhur e597 00823
2_| Walanbad 42570 071
3 | Uthiramerue 243.06 5503
4 _| Mangadu “14296 738
| Kundrathur 136545 2980.5
Total | 490236 812500
‘2)Chengalpet District
0._| Perungalatur “eeea7 | geese] so00s4 | ea0a0s| oaz0a|_eara00
‘7._| Peerkkangaranai esse | 67099 ara | aaa | 566200 ma50
‘e._| Silapakkam ood? | 7ea24| 40023 | eoess | 7000:0 4885
=| Thiruneermalai ezaso | 75024 9035 | seven | 60168 35557
20. | Madampakkam verre | 103259 ase | 004276 | wres20 | __w2sae
Nandhivaram
21_| Kooduvancheri were | vasata snes | recooo | _nma0i| _asaa92
22 | Thiruporur ease | 05260 ez | assass| em7os| 163453
23._| Thieukazhulundeam 60558 776| s20a08 | seri 46735
24 _| Mamallapuram oss oasis | 8.25 | eoeeo7 | evz203| 0000
25.__| Edakachinadu mest] ons | _-so716 | 902624 | e00s.22 75892
‘20 | Acchirapakkam soaz| 7786 2635 | aaa7aa| ver "56595
2r_| Karunguchi_ sense | 24926 moss) ssas76 | z00s08 43660 |
Total | sea | so207s6 ave | 7ao7ass | sesw26 | 1404057
139 1 Kecomalsied
st | Nameottown | Expenditure | Tncome abues | Awe | Surplus
No | Panchayas Deficit
Taiaths
4)Cuddalore District
28. Annamalainagar 60387. 53102 7285, ss2794 332256 205.38
za._| Vadalur wezse | eave] ewe] oceans | _onznse | _s0saso
s0.__| Kurinchipedt cans | eaase| avez | owora | asaaoo| owes
31 | Parankipet woaz0 | «rasa | azar] orson| omaao| _scaor
32.__| Bhavana scars | senes | arson | srazer| —ascaar | 70020
20,_| Kattumannarkoil vecer| ooazo | ase | «eczen | saree aud
4 _| Peonadam eoazo | soos| sears | waso | zrenaa | __erar
oe. | Taitakudt ezoas | aons| oven | easaze | ao4a80 | wonoa
26. _| Gangalkondan wzzz0 | waso| anno | wrasse | raane | __saaro
a7. | Thorapadi zoas0 | wooo] anaso | amos | ane | e120
aa,__| Mepatampakiam woaeo | zara mace | arasaa| anzaee | _rare
30 i ezso | ssuse | zenor| aowar | ssewe| corse
40, 30402 | 26804 3608 255167, 2064.98 48669
ca | Mangalampetal ye20[ waeo | w070| zztag | wwuso| seas
Killai 56799 28498 27301 340043 2e827 58616
43,_| Sethiyathoppu 2asae | 2n2ar | san| _te00s2| “97078 1856
"Total | oocass | esoseo | sawoze | eaeooss | a7oes7e | _0ssa0
Chengalpet Region Grand Total 3204138 | 2677278 -sasaso | 2ese073 | 22155240 STT67
Vellore Region
5) Vellore District
a4) Thakolam seas | sone | sae | wena. | oars | seas
as Nena sonar | 26159 | 200 | eam | —wozs0 | soos
46_| Panapakkam 36258 26185. 20073 390240 1374.33 52807
7] Sholinker vossse | 7400 | 280m | —ezczor] —eserre | war
2e_| Kavernakbam ‘a7seo | 90050. | -weao | sora | — zamaa | aang
aa | Kalaval seus | ssese | -aan0
60 | Thimi oar'| acaz2 | asso | — aemes | srvara | aaa
et yeze [26007 | a2e0 | —oroer | —waran.| —aeosa
2 waza |__ 672 | maar | aaa | — wear | sana
ea so1s2 | eae | —-ware| —zornzo | —voees [erase
ee onze | aseas | voae0 | areee | — wna | sao
sa ezso0 | —senaz | -wase-| —szszas | aston | 7raae
6 anse | —2saar | 701] — 2eese | —wrare | 2000
57._| Udhayanthiram 32306 26605, $700. 214101 698.07 $4404
ee_[ Alangsyam ezase | —207er | aaa | somes | —sosae | 7reee
sa. | Natrampalll soaas | zeaar| eee —zaraoe | arriza | 2071
Tota | 700022 | ~e80057 |” avons | —ewsaw | —ssonre | —7erose
140 Recalled
St Nameof Town Expenditure | Income | Assets. ‘Surplus,
No Panchayats — Deficit
‘@fTiruvannamalai District ee
00__| Chengam arse wren 20500
e1_| Polur aoaso | eoet| aaaae | sesoao | ssseos 404 |
62,_| Kilpaennathur 5028 zeroaz| __-S2097
63_| Pudupalayam: 51599 | 40239 360 62932 W232 =n |
4_| Vertavalam soso | 35050 nea | ators | waa +7060
@5,_| Kannamangalan arse | ease sass] teooor| _soiae “B9see
66_| Desur sera | 164.54 | 41659 1267.70 87409 39361
or | Kalampur aosos | aso | awse| _aesosa | _rwosaa 74670
8_| Peranamallar zo0ae | ‘e081 4ee7| _arem| roses 167.28
6a_| Chetpet 7ass2| 48086 24448 3065.52 269590, 37062
Total [405443 | 50040 | saas03 | 2eo0ses | 2a7anso| 26026
“7Vilupparam District
70,_| Ulundurpet sia | onsa | easez | cavers | _caoreo “9670
7_| Gingee roo | sw2s | aweo| sires |__orsies al
72._| Kortakkuppam mms cons | store | cnaare | soaare ar
73,_| Valwvanue woas7 | soos2| ears | swaao| _sazz0r 9082
74._| Vikravandi 40808 | _s3000 nor | __vworsa| _7a803) east
76._| Thirukoyilur 7s200| care | _weze|__sowaso | ssa “49808
76._| Vadakanandal aeons | szo7s| sos | seas | arto 3022
7z_| Ananthapuram aosae | _waao ero | _veasae | _raoast “87295
76._| China lem soot] caon seor | ease | 900400 #0036
79,_| Thivamnduruvam seas | szoan | _saae | acsozs | _sresos: 7518
20._| Sankaraporam eeoa| som | anes aavasi| _aooesn
@_| Thirwvennainallir osa7 | sexes | -oeo| asco | -res0z
2. | Arakandanallur zuse | 181 “s0t . :
3. | Manalurpet zrero| vase | aoraa | aansoa| wom
o4_| Marakanam soit] _srere soo] aessee| _ ovsa)
Total 96227 | 6440.99 37218 6217303 | _ 4962130
Vellore Region Grand Total 2201682 | 1626076 675706 ‘esenos | 10806267
Salem Region
Salem District
e5_| Ayothivapattinam srass| 20032 ast yeas | vais26
86 _| Valapadi 49029 | 44694 135 | 2827.96 26046 84302
o7._| Pethanaickenpalayam 2556 | _s4072 zea | sseasa | aoaao9 mats
08_| Thammampaty soe7o | seaoe ste5 | _asoaso | «10586 29798
29_| Kannankurcl eaoar | 50373 ‘ners | aeseae | 260078 22898
20_| Panamarathupatty seers | 20002 | 2rova| _zaso00| eas zzsas
141 |
[a | Nemeot'Town Annual
Si | NamegiTove | wependture | Income | Surplus) | Libis | Asis) "Surplus,
Deficit Deficit
ein Tate
| Kesrpatty zea0s | area wast] woos | mosas “20829
22_| Hlampila scase | s1as7 “se0t| wees | raea07 “52020
93._| Gangavall ‘seare | e200 exer | zn0000 | 2000s ese
4 | Yethapur ‘#000 | _ 95600 ‘e100 | 220790 | e086 ‘21004
28._| Thedavur ‘arose | _ zeran ‘eora| soar] sare 70040
os. | Belur ance | 22100 ‘2e2| mows | _wesao. =
(or. | Sendarapatt errs | 0086 nes0 | srrast| aera “soa
96. | Veeraganur esis0 | _s7sas snea4 |__eneza| same 7varos
|_90._| Attayampatty. ss2e7| 3884 234.03 286785 2279 69506
“00. | Mallur sawe | 2405s 7208| waste | sara “sane
7o1_| Bdangunasalat rose: | e200 7esas| 00am | aaser0 -a6162
702_| Karuppur acres | _204s7 wo70e | 2e6axs | __sorara 62057
7oa_| Sankati esa0 | _errse veto | _sas200| sesso nasi
“oa. | Pollampatey 20082 | _20t70 “eer | 252000 | eas esas
705, | Veerakkalpudr e020 | _s104s “2ee0 | _ 200s | wees 1606
“00, | Omalur ro21| 500% ‘zazo | asean| 230302 2000
*o7. | Kadayampatty 42209 | 00:0 “toes | _220rse | sare0 “20948
706, | Tharamangalara 2004s | 72088 “ras | _ saouor | __asrine “26058
708 | Jalagandapuram ‘raso | 90697 “zrez | seoae| _seerzs zrrea
0. | Vanavasi aoaei | _s06se “sras | _s906| 67608 “202m
m_| Kolathur ‘e005 | 45008 com| zene | _zenne “70440
72_| Arasiramani 2200s | _ seas 7azs | _zrosao| ras “eoass
7a. | PNPatty ‘o7ize | _emese 7270 | aacrna | anon99 oxies
| Thevur zr200 | 22080 sant _weaze | ae rae
“re._| Mechert 74002 | 48350 zecea | saeco | _auesaa ey
76_| Konganaparam sooo | _aovwe zescz | sear | svare “0436
77._[ Nangaval ‘eas? | 20800 ~eaas | aseaos | aon eramn
‘Toul | ‘wesaze | nest ~evaare | esnseze | vaaaa | avaanss
‘®Dharmapari Dtrict
16] BMallapuram suas | aoa 050 |__aezaar | 2020809 eua
v0_| Harur wre | ress ‘sm |aooosr| 345736 exon |
720_| Kadatur sraso | _s9rz2 sree | zoioe | woaas “20051
ax_| Kama szass | _s012s “2320 | _swe2s | _zoese 01867
7e2_| Kari ‘srs | _a0a70 ‘essa | _sss77a| __sreoe “2607
723 | Marandahall aaor7 | _ssa5e ry ‘300831 “5208
r4_| Palacode 20000 | _eea0s “rz 261091 z2s4o
"25. | Papparapatt ‘asrar | 36030 0300 sean eras
-26_| Pappireddipat zaror | asaci 20 “as882 0080
“a7._| Pennagaram 42000 | _ cous aa16 e828 eres
Toul| _erraz | _asewwa “027 “zras0.08 “sree
142 Nameof Town
Panchayats
Expenditure | Income
<)Namakkal District
Mallasamudiram
‘Alampalayam.
Padaveedu
Pandamangalam
752. | paramathi
+29. | Pothanur
“34_| Velur
6.
Mohanur
‘Senthamangalam
‘Namagiripertai
Erumapatty
Pillanallur
Kalapanayakenpatty
‘Vennanthur
‘Athanur
Seerapali
‘Venkarai
RPattinam
RPudupatty
"74006
STH76,
254082
287758
Barros | _esirsso | 4763250
Total
wKrishnagiri District
“a7, | Kelamangalam aasor| 36325 “evs |__aearee | 2ioase wa2a2
(Tea. [Kaveripattinam: e712 | _s3967 ‘saaize | 205169 76065 |
‘wa. | Nazonajahall 21785 reset | 144200 42371
“20. | Bargur ssa77 awa0| _sarrro| 2osa7e “so8s
“si_| Uthangarai 2273 -ea2s | _svesq7 | sso 9306
"52 | Denkanikortai 7oas2 | s28as| _27soa | sieas0| a7ess0 e202
Foal | _assaza | aso2e| evans | 2ossizs | _resas70 00544
[Karur District
“62. | Puliyur versa | 07a san] aoa | mare “Fars
164. TamilNadu Kagitha Ali ear) 64900 eos | —_asssar| 274000 91470
“65. | Pallapacti “aso? | _s017e e120 | sevass | ssea70 208076
“66. | Punja pogalur aoaoe | erseo| asa) 60s750| asso | 66st
“57. | Uppidamangalara 9278 | 97691 zes7| _easa7'| 235701 02480
“56. | Punjai Thottakuruchi 4m65 | 27847 vase | aaazas| 195040 2a168
“6a. | Maruthur - sesso) wa] ass] aves | wraat rea
“eo__| Nangavaram essa7| aesaa | _aagoa | svore2 | svas7 =
“e1_| Aravakkeurucht sense | asso 0280 | sores | oanat rote,
Krishnarayapuram seis7 | 24850 aee7 | 254082 60147 948.35
BSE IBIS ISIS 8 18S 2/8 18/8 ee
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762. | Palaya jeyankonda |
solapuram zeoso| vase soare| sons | 191336
Total | easo7 | aosess | aasaaa | azoeies | zreweo| '
SelemRegionGrandTotal | _a2aress | sneoso | 122593 | 25ca2820| ve7resos | 6068030
;
143
110-6-92 a Nameof Town Accamlated
No man Expenditare | Income Assets Surat
Tiruppar Region
“) Coimbatore District
16s | Madukkaral waroi| ees | aeasr | easeze | esia7e 7eaa8
165. | PNPalayam wwre09 | s06s2| -27sz7| 057220 | savas ‘9838
766. | Sirumugai 4550 | 3531 seaze | 945206 | 240490 95276
767, | Karamadai “eas | sas | zraso | ezorer | 7omos “76:0 |
vee. | Gudalur zosras | 126009 qrst| _soso72 | 599086 3086
“2. | Dhaliyur sein | 37252) 208s, as0500 | sasae7 95699
170, | Veerapandi vaoses | yeu] asaas | o7s2z6| serena 05612
71_| Chettipalayam sary | sae e10s| zersz2| 20900 “80
2 | Vedapatt seas2 | seao0 | 2aas2| _sovass | 200.50 soso7
wa | Porur ez | s62| 25008 | aeorae |“ st2020 67306
“a, | Thenkarai 20895 | _28001 zaoa| 356024 | 208873 S751
75, | Tmpalayam seses | santa asrn| _s2me60 | __ 2573 92387
“76. | Alandurai sre28 | sssan sesr| svaoz0|_sos8o1 74368
“wr. | Pooluvapatti essz2 | saz) aaa | arou2| _saoa0a 99)
-7s_| NSNPalayam assos | ew0o| 220s) s2eaoe | _s4znas 85725
-a_| Sarcarsamaeulara wrin0 | 9700 zo261| _sesaca | savage 50234
220. | Tdigarai 7sasi | 64375 maar] avez | 964770 3081
“t_| Thondamuthur 7659] 40905 verse) asses | 919500 esa
“ea. | Bitimadai e590 | saz mea | 2ezass| 247258 45257
“we. | Trugur “wares | 105736 ase | soees | ozeaas ‘9780
“4, | Vellalre ‘news | erase | 26908 | r2sso0 | rszona 0582
“ea. | Annur eos | ews ww203 | assony | aswase S791
16. | Sulur meer | wo756 ‘sees | ss00s4 | samiea 49772
“er. | Karumathampatt vesass | voars wwaoe | rosea | _7476%8 ae7t
Pallapalayam szam| secs | go12s | aeouso | _200a71 “205.22
vee. | Kannampalayam es053 | e140 veer | aes2a0| 447577 7063
“0. | Mopperipalayam ewer | _eoros 52] swse7| _s259s8 257
et_| Okmandapam enss | 70972 sar | soeaza | swasa 409)
2. | Kinathukadavu ses | se220| 20805 anonzo | azo ars
“3. | Samathue ssase| ware asazi | 158730 “son 27739
wea. | Kottur reanz | sss0s | 2o0sr| aorso7 | __osaa “26055
196, | Zaminuthukult eon | aesaa vasse| swaes | seu “S871
+06. | Anamalai ersas | aan goss | sevaan| 272503 901
vor, | Veuaikaranpudur soon | aswr7 ‘sess | 204050 | 240752 486
18. | Odayakulom saa | 2070 soo7s| _2e0ras | __ 222796 “£7049
Perianegamam 270 |__ 23079 veas7| _zs0z0| _6sa93 “62027
200.| Suleswaranpatti senor] 4864 7aer| soa | sosor2 3062
Toul | zoeaser| 2se000 | essere | ssezezw | nerasa | sonra
144 Rawal
| sanectTomtonaas | Bente | tnome | Se, | atin | ame | Seri,
Raia Lak
Erode District
201. | Chennimalai couse | s108 962 300558 eaa0
202 | KarumandSellipalayam verso | cease | arse 495054 3.259
203 | Perundurai es ed 95685 53070
208 | Chitaode [aes | sear 199 vereao | __-64229 |
205.| Appakudal woana | 22a 3 72586 -esoar |
206.| Vengambur aoaos | 20020 073 “war 0050
207. | Sivagiri ex1o2 | _ 06:0 79682 | paaeor soe
208 | Kodumudt 0305 | ~ seas 22521 zs58 so7003
200 | Nasiyanur seraz | _sezar|__ 20005 2os72 22004
20. | Kanjikoi aroez | 9733 “0847 osez2 T6024
2m | Pallapalayam asios | _ 20120 15045 ‘wos01 swro2
ze | PMettupalayara ner | 19025 sare 155058 a3
[2s [ satangapalayam 9090 | 95250 | 2280 248720 “e008
[au | Nallampatti e075 | 10087 6520 oosz2 41697
266, | Kollankoil sae | _wro7 167409 75002
26 | Vellotamparappe soaar | are “wo | wozea
27, | Chenna samuthiram 2eea2 | 22080 38039 “50083
20. rows | 99737 221820 9060
20. ot zecar | _zor0e “7470 42956
220, “aes | 0800 49686 2188
22% | Pethampalayam saare| anni] #091 20740
222 | Vaniputhur sas7 | 24630 "74308 70929
(22s, [Lamkeampati sez | 37025 “32800 4037
224, | Bhavanisogar sare | 2020 wis ves034 802
728 | Namhiyur vas7s | _see20 | __ 20052 308560 27028
220.| Anthiyur foesas | 7iy| seuss 24806 7s
2z1.| Periya Kodivert soise | zoe | S252 792343 “87001
228,| Kugalur sass | 30329 2226 zosss 109005,
229. Athani gessa | 24285 22800 “was 03583
(220. | Arivappam palayam azes| 99241 023 | axraze| wri 29883
[at | Kasipalayam Gobi) ‘sezoe | wezae| 20000 | 220s! ores 73845
[exe [Nejunchipenat ovea | 12229 sesse| see7ao | 32005 sari
25% | Aval Pondurai ses | own| 2oaar| _sorao| zaveo 00080
2a | Pasur ~ us | m0 sasr| ‘08000 | 75266 32735
236. | Modakurichi av7e|_z067 serm| _2esaee | 3000 00056
226. | Kolappelur srs | 25826 esar | 20sa07 | 167307 28600
257. | Blatbur sows7 | 20104 soos | 240834 | cose, 20165
230, | Ammapetal — seas | soze0| asara | era | sass 62563
145
119-8-128
i st Kear Teil
No | NameofTownPanchayats | Expenditure | Income | Surplus; | Lishiies | Awets |“ Surplun,
| Den | “pers
ibs fara
258] Olagadam [sswe [eae 205096 e600
240. Vadugapatt aoom0 | 2n28 oom | 256020 “72505 |
241 | Kempanaickan palayam | 90470 | 90892 zosees | west ona
2a2_| Arachalur orm | _arzas oss3 | awe7s| atest oie
‘Tew | 2o2ass4 | woenos | e000 -Soseine
Taper Dama
243. | Avinashi vareaa | _a67ss sary | saraor| aonara sess
2a | Thirumurugsnpoondi ‘0002 | _rostsa smreo | _ssesas | svoace pare
248, | Somalapuram coser | 20700 ‘woo | 2000 | zeeare e900)
246. | Kaniyur eeon | rae sros| tasose | 9sas0 ana
247. | Thal aoras | 20200 oase | 20001] rra240 srres
| 240. | Madarhukulaan eves | arran soon | _sasaor| _a7saoa 7308
200, | Komaralingam — 205 | arro0 eas sarge | 20040 79098
260,| Sonkaramanallur 20129 cerre| arse | 202570 “0199
aot | Mathur ezse| «287 seari| seoass | aoarer 00.08
252, | Kolathupalayam seare | 65103 areo| _soaase | oseaas 20199
"283 | Chinoakkampolayam 5075 | _ sor sara | exzace | ates 99807
25a | Ruthravathit sos | ase oweot| a7r4ze | 2o7eer “79801
258 | Kannivadi ‘aszsa | _aaeet zasoi|__zraroa | waazo ‘92282
20.| Mulanur ze87o | _ care sase | 4e2200|orrror|___-oas2za
2o7.| Kunnathue 30450 | sean sens | verom| saan 1150220
288 | Uhulekuli azote | 33801 9027 zenn| 167359 69758
Toul | saan | rerar| aware | coartos | aseaoaa | _remiae
Se Nig Da T
na. | Adhigaratty seren| aera] sescoe | anger saran
200. | Bikkatty __ 2008s | wre woaas | ozs 072
2 | Devershola —ouser | arse ero | z0001| 30075
202.) Hulical ey seaor | 22727 zoa7o | _aossira | anna
oa | Keri erore | 47109 goer | sxa802 | 465906
ou | Jegathala ‘ssao1| 26895 | 20200) smnoe | amaze
255_| Kitkundha sna | 27052 zosoo | asrose | aaaaar
2c. | Korat mmo | 7aac0 | soso | esatoz | errrae
207. | Ovelly a vaara | eos zeae | eosss
200, | Naduvateam ed ee peso | azzr00 “270
200, | Sholur wani| sane owes | zeman 22852
—_ Toul | yoeass | as2087 | ‘earns | en007a | __seoseo
raps Raja aad read Sa Caass asa iesscasa isomers [EP aren
146 st | Namcortows Expenditure | tsome | Sonn ol moe | Aspinall
ens oa 2
‘Tiruchirapalli Region
Fada Dusit
| Karamu ‘ears [asus |__ sare | aerana | arrave
zn | Mapper eee eeee zoresr een
a2 | Keeranot fete eeeetae: ize ese
27a | Ponnamaavaik eee eeepc cae sn
ara | Along eras 058
27 | Annavaal vena | asszt| seas | _wosao | anaras| aera
276, | Keeramangalam ge2e1| 24727, 11534 1638.49 357098 BTA
27 | Arinalam sesaz | _20077| ese | wos | ano 0
Teal | sraa7 | ooonw | soe | eam | vesano sone
‘e/Thanjavar isi
27] allan Goa] are |__arss [sons | arene ae
279. | Melathirupanthuthi 20787 | 24796 091 1668.26 785407 | 41499
750 | Melatur awe | aoe | ooze | aonsr| sone vere
et | Ammapeta wows | zo0ses | 242700 a3
| Mathur Tezes | aor | —aooane | so0ee ne
28 | Solpuram zeee| aoa | _wseso [sos ra
264) Tehirupantbal waza? | 2050 | somoo | _aasras sae
25 | Thirattpall ‘meas | 2502 | weave | aoaaes mre
266.| Thiruvaiyary 378,28 are 326201 283427, ices
er, | Peravurani 3471 78733 ATt88 632201 103,
288} Thiruvidaimaruthur 39887 1920 2759.94 251201 24782
|_2s0.| Athirarpattinam eoos7 | 2am | _a7ssaa | sorrot 20167
ea seo | sar] aoovan | wsaae | __ goose
a | Thirumagervara “ony | suo | aarser | a0 —
292, | Perumagalur 022 70.06 202800 1635.30 78270
10, Anduthorl ee ene
on | Swamimal zzaos | anor | esase | wazae | 20800
Samet zenos | sow | soir | seo ssisr
| Thirupuvanai soare | ~seaos | ass | ana | zarase 18820
za7.| Veppatior ceca aeeiaaae 78
2 | Avvampetal cares | 20001] as7ee | —zacaar | zzanre e3
zoe | Orathaneda emer | ~srzes | aazz | osoass | eoenos se
“Total wwosers | eovres| tas04s | corzaze | soazsas 90545
“o/Tinwarar Dini
200,| Muthupetal esesi| sean | waa | aasene | sonnae aa
so. Nanaelam ose er eee reg
soz | Valankaiman szom | ovaz | 06s | moan [soar es
303, | Kudavasal 27762 18062, 8700, 923.79 159100 eer
147, (
4
|
|
‘Accumulated
S| eeartemencinae [Bra | tome | soem | Sone
204 | Peralam | senee [arava poaaa. naan
20s, | Needamangalam soaae | aetes "62870 arene
200, | Kodaracheri ~az00 | _arraa) a7 32090
Foal | 27ars0 | awaco esa )
20) Arpalar Dict
207. | Udaiyarpalaiyam mene | asaoa pasaae | anoos aaa
2m, | Varatharajanpetal 9007 | rao 2soees | wear anor
"Tot | earoe | — entse 00a oer
oNagapatinam Dierict
900, | Kuthalam eseee | sonra sevee | 20880 “roo
‘210. | Vaithieswaeankoull asea7 | soana 200673 | pms 62220
on_| Kelvelur s2eer | 253 ‘weasr] sean 1420
‘2m | Thitiacheri ‘9700 | ‘022 ‘ausar | 160000 aor
20_| Thrangampdl 7020 | 48908 ‘asme7 | _206aa4 08
3%, | Manalmedu 46077 20791 205438 | 226693, 387.45 |
st6._| Thalainayiru 70363 58423 s1761| 421.02 96850 |
‘10, | Vellankan ooase | sone ‘asnine | aaca0t 3000
Hee Total asso | 909310 ‘seeos7 | 2803600 AMAT
‘2PerambalurDisrist
27, | Lapprikudikad 308 | Tene | woaae | ane ware
20. | Kurumbalur 1046 “ze001| eeaiza | aowat wea
0, | Poolampaadi eae “w7oo | se0sae | 200760 22806
220. | Arumbavur ‘i704 raise | senaz|_257a70 726557
oat | veena0 ‘ar | eras | _ eons “250057
yTieuchiapallt Diet
‘sa | Kallakudi wsoso | saese| aes | waesa| reanra sare
322. | Kattuputhur ears | 34562 1753, we526 1680: 40587 |
323. | Lalgudi 703.25 46014 2431 sws20| 237833 746.87
324 | Mannachanallur cane | sera core) vewt| xvas my
[5 | Musi 20127 | __ ovo scan | assa7e| 00707 “amr
26 | Sirugamant aocc« | ears |__araes| _2asars| a0oaze aasa7
227. | Thortiyam soras| oese7 | oos7 | _aaa080 | saan 2605
226, | Balakrishnampatt 22001 | avane vesr| senez | eas 2002
220.| Kutthappar soae | _20ase rose | a7ees | wesse 72387,
320. | Mettupalaiyam 34831 299.10 4521 90627, 188627, 200
321 | Ponnampatt sauea[ oso | 2000 | eoaraa| essere “eeare
22, | Boovalur anor | asone zass | oaseo| onan “4085
333, | Pulampadi 320.86 2473, 10613. 90362 1018.95. 284.67
324 | SKannanur “ozase | easss| saraa| aseose | araave ones
395. | Thathaivankarpetal aszer| saxo “s057 | zezee| ost ones
336. | Uppliyapuram: 31631 22239 9392, 142622 1568.46 20076
‘Total ‘oeaoo | 537747 3280: 208310
‘Tiruchirapalli RegionGrand Total | a1vaaas | 235s “az76.04
148 8 | smarter erentere | treme | Suns | Labtiin | Anse | Aum
Madurai Region
ost Sai
ser | rani mex | ow |__ save | ease mae
soe | Vala ‘rus | ssnes | anar | sooo | ene
se0 | Alanmoallar sonor| ser | roa [aman | mone
oo | AVallapats senso | ace | ses | soa ene
ot |Stoavanthan ear | rxro | ong | sora ane
2 | Paanet ee ee es ry
ses [TX res | seeso | aro | serra | seousr| sore
24s Pemipur 2208 | ome | _amnsr| mses | antoo | sora
245. | Eehumalai 723800 29341 42369 497528 992919 4648.09
Toat|seav0 | Semoo | eure | estano | aeenen | ___swa
28) Theni District
ee | Pact | ceae patios | eee
247 | Bothipuam wise | sweco | s2ge| woasa| rues | _aveer
2s | Hivais wser|_eor | -n0| _wsneo [emer | ama
240 | Maskayentowal weooz| anes | aww | eons | wroae | __rounar
250 | Pansipuam zi 7ecs | one | amsare| einen | soa
sot [Melcbonattapanm | aoe | eouzr| en | reorze | reeser | __ange
asz | Verma woo |_rmar| —saso| —eannas [aera | __araa
268 | BMesulaiparm csrzs| asron| ano | neaie| rea | sone
ova | Kombal soa ess | ces | esl | ere
26s | Aundin conor] renzn | annor| eeeone | _aonrr | nas
2 | Hanumantbanp wwe | aces aes] ames | emss| _a08en
er | Ramayahoundon rl wezer [ssa] sow | ar |aorae|___-mare
35 | CPudhupatti sa6s9 | 23928 28771 330345 230678 6.67
saa | Gonparst weaee|_erzm| oso | ams |_senrr[ some
360. | Vadugapatti 45034 3018s 148.49 321031 204263, 187.68
sot | Uthamaplaam oases] rata] aa | a | EST
262 | Thamanaihlam wexsr| soroe| oes | sarae|_ sew | ono
26s | Thevaram woz | seus] 700 | aro) caraor | one
es | Rechanar seose | 01g2| senso | senso | omar]
et | Odin a5] sone | emo) soos | sorar a
see | Thenkarl cro | wazs | ao] sense | seen | _anase
oor | Bevan vous soumt| so | owsca | _aserae | aren
Teal] wos [ ewoer | 2oraro | evance | omens | momce
149 L ‘Accumulated
8. | memertomtncnn | Brats | tome ace | Sei
zo Didigal Daa
200. | Nilakkottai o7e0s | sae soeaas | __sarso
250, | Azaram 52258 | _ 40000 seosz7 | __ 945
370. Thadikombe Troms | 42056 asaso6 | __arar
27 | Chionalapact sear | easoa | assas2| __woose
s72_| Briodu cara | 20850 2oos7e | 76500
sa. | Pannailckadu zosnz| _z07st seme | _eazs0
274, | Aayakudi esas | 67663 287285 64850
s7a_| Sriramapuram a7ezo | soava zooaza| 4074
7a | Palayam seao | 25400 zsrer |__s2a50
77. | Ammayanayakkanur e220 | _araso | srs] asooo0| sasasa| asses
27a. | Vedachanthue co2es | «ieao | eae | _asassr| zozeot| _-o1670
70. | Ayyampalayam asina | aes | _sese | veer | twoaa| _aresa
200, | Chithaiankcortai anor] erias| _-eare| zaeaas | raos0 | _aoaon
aei_| Kannivadi 43468 30382, 420.86 | 254647 766267, 882.80
02. | Natham easc0| reso | zeora| _resaso| _ssozso| _ausor
Ayvalur seems | asoae | zase9| aassza| 270350 reara
Sevusampat [__anzo| s0020| 4501, _220| woaoo| 20a
Balasamudram esas | 53560 erm | 200s] 20160 28591
Keeranur zaazy|__wver| asso wens] meoor] ana
Batlagundu ‘rasea | soece | wots | aseaa0 | zezasz | 7a002
attiveeranpar zesse | 20185 | e501] _-veea | wrose | _sasas
Vadamadural varse | avam| s035| areata | _azezs| worse
Neikkarapatti 498,22 26101 ATTA 2sois2 | 72560 77504 |
‘Toad | ‘rar | sezasz | osnas | rreanor | sama | enna
“zing Dict z
221 | Mansmadursi ones | esoes | 2s0e7 | sew7o| ara
202, | Tiruppuvanam 72402 56804 456.58 zarrse | 396347
389. Tayangudl ‘sansa | sonar] 2esze | _aossiea | 270ss0.
204. | Naattarasnkoita zeze | twas | 003 | were | _winns
306. | Pudhuvayal “sez | 2770 | a2 | aasaer | aoossa
see. | Koraivur wosew | soszs | sessa| sazize| saa
ser, | Kandanur zrava| rss | vam | assiwa | wersr
96, | Pallathur aa | zeseo| wee | zroas | esao
200. | Kaanadukathan secor | 16262) auas| asorer| _te2a00
400, Nerkupra [22018 [20090 _-s2na | weanse | sse0ne
4ox_| Singampunari rowe | _ss661 weasi| vaso | 405032
402, | Tieuppathue “esac | eree| svacs| 7oasa0| 052900
parce ‘Tout | 7eoezr|aaooar| amzeso | empoas | anosaas
150 Aecwac|
st ‘Nameef Towa
fs Pola Expenditure | Income Assots Surplus
- Z Deficit
26) Ramanathapuram ~ fr
District He
403, | RSMangalam aeas3| 32300 6874 zona wos 406.08,
400. | Mandspam core | se1s7 som] 35161 9556.61 4180 |
40s. | Abiramam zoos | 6333 | ares | 126843 116098 aTAS.
400. | Kamuthi szaze | 928.05 as771 26215, 80769 733.01
407. | Mudhuklathur eoraa | 40736 20013 | 36420 | 958209 30.31
403. | Thondi cosss | 47830 9005] _s95430| _ sa2575 10855,
408, | Sayalkudi 43008 | 31271 amaa| 27ers | 202020 207-50 |
Total | ss8073 | 22070 | s0a0s | 7032060 | ‘e851 08220)
[Madurai Region Grand Total| —a1zvoe7 | 2000030 | 237067 | 2see142 | 20552446 | 608096
“Tirunelveli Region
| 20) Tirunelveli District
0. | Mukkudal ‘pa606 | 93266 2e7o| awisal ames
“4t_| Gopalasamudharam cae | 25s12 | 20008| 2orare| 207007 |
#22_| Sankarnagar ace | svoos| wos asseca| zea |
“20. | Vadakku Vallioor wsese| 67506) sez72| _esv2e0| _rseac6
‘2%_| Naranammalpurem 67350 | 60090 seas | 2asase | __veao7 |
5 | Pathamadai esrei| ae020| 201s | osesa| _asciea
“415. | Melacheval ‘zre2sa| 195920
az. | Kalakad Ee row2 | asra67|__2aa6a5
+0 | Chairanmahadevi ees | s069 454676 | 376376 78800
410. | Manimuthara e266 | eases sesam| _asei21 07180
120, | Nangunert 29090 | 20089 2076 | 109085 63873
2x | Tisyanvila [cones | e6794 geotz7 | _373070 0.48
zz_| Kallidaeurichi ‘93546 | _6e2e4 so1s6s| _se0aaa Morn
za | Panagudi essai | 75794 700216 | 555302 aaa
424 | Veeravanallor 60374 | 4404 | ssorei| 276305 24456
425 | Thirukurangudi see | 22171 zecse7 | 206481 83106 i
226 | Mullaikaraipast 9505 | 37602 sei | 267540] 208047 93 (
‘ar. | Bravadi 75202 | 40243) 25060| _s20000| _eme0| _7ro20 I
Total | wveacs| eows77 | 20v287| 7rosazr| _eormas| _avz7a00 E
30) Tenkasi District a i
420 | Courtllam es750| 56290 7401 E
420. | Alongulam 90353 | e7ss2| 2202 |
420. | Kelapavoor wooass | orrzi| sas i
251 | Sivasiri 770620 0:85 | E
452. | Surandai [8086 23 9655 A528 i
409. | Avil eas] 20007 | 26900 as2a5e L
494, | Achanpudhur sais0| 282 | soase 1089
‘98 | Alwarkurichi anes | pasa 263 2508
151 7 “Rana “Accumulated
eo | Nameof'TownPanchayats | Expenditure | Income | Surplan, | Usbitce | Amete | Surpass
L__Detiee Deficit
Rein Lakhs
436._| Manji a7ose| 2920 asrar| 40256 | 20etn erry
37._| Melagaram soon| 2esas| asses | aeaaze| sreose | 25200
30, | PudhurS) es270 | 31256 amor | avaas| 262020| 55306
ase_| Rayagiri sawo | eao2 | _s070a| saanen| _awos7 | 120608
“440. | Sambavarvadakarai vaasz | 27029| sosca| sowace | saeass | s2a05
‘4st_| Vadakarai Kilpedagai ‘pores | seas cera | sorere| zreoea| 227708
-4e2._| Vasudevanallur roo2 | a7aeo zara | sosser| 361648 2048
443._| Ponpolt aera 276s sean | 20eas2 | caseae ona
444_| Sundharapandiyapuram en7s| 22000 | 3008s siarss | reozea| ease
2as_| Thirwvansgidam seas | 23080 goss | s7a7za| ase 35904
Total| rao | 7azs0| -sazaoi| oneazo | sesess7 | _-2401659
__|- eosea | 42020 7e905| 426002 | sures | meso
sosa0| 23565 yaea| 224840 | _ 155387 “5453
asa7a | a7s7o| oass| 4owao| 2ease7| 07359
440_| Btsiyapuram e208 | a24oe sara | _sove7| sara 75058
-450_| Kayathar asa 20009] 15005| s00001| 2we20 | eoac2
451_| Kadambur 22005 | 15958 eoa7 | ase77 | __ mas “sat82
1452_| Perungulam 2a092 | 25102 010 | were | 193530 38946
-45a_| Sathanlolam asozs| ases7| oso | 27saae | rwa00 90036
‘ase_| Sawyerpuram 03s] 3099 oei| 276007 | _ ena 40%
ral zrsoi| 2773 srza|swean| 121028 “21685
‘Aramuganeri eoaes | s82se aiei| _a7se23 | 350799 16840
‘Thenthicupert zoo20| act arm | vaes5 | tees 20878
Seivateundam zoses | s200 paar | amaze | 2osase | s2ne4
400_| Alwarthirunazari sao20 | 20210 serio | 259733 | eae 74920
-400._| Nasarath aar7s| A527. 2500 | 30060 | 260120 24246
