Chapter I contains four paragraphs involving 122.97 crore on underassess-ment, short payment/loss of revenue, interest and penalty. Ineffective monitoring and poor maintenance of details of defaulters by Departments of Trade & Taxes and Excise, Entertainment & Luxury Tax undermined the ability of these departments to pursue collection of arrears of revenues as arrears of land revenue and effect recovery. DTT allowed concessional rate of tax incorrectly and failed to recover demand. Sub-Registrars incorrectly categorized localities resulting in short levy of stamp duty. Chapter II contains one Performance Audit and six paragraphs involving 957.35 crore. A performance audit of the working of the two power generation companies, Indraprastha Power Generation Company Limited (IPGCL) and Pragati Power Corporation Limited (PPCL) brought out deficiencies in capacity addition programmes, excess consumption of fuel and non-achievement of generation targets and plant load factor norms due to less scheduling of power, unplanned major shutdowns and delays in repair and maintenance. The Delhi Financial Corporation not only failed to fulfil the objectives of promotion and development of small scale industries, but it also could not take timely decision to diversify its activities to overcome the shrinking business. In case of Delhi Transco Limited, there were delay in disposal of scrap, non-synchronization of activities of purchase of transformers and commissioning of associated bays and avoidable payments to Pension Trust on account of TDS instead of claiming it from DISCOMs. DTTDC did not enforce terms of agreement relating to payment of parking charges of ₹ 1.93 crore by private operator. DTIDC failed to recover Concession Fee as per an agreement.