如上所述，昌迪加尔市企业一直面临着缺乏资金，其中一个原因是，市公司未能收回欠税，主要这些欠税已经因为有人在白酒类供应商和水价。因此，这意味着1）有一个不正当的记录系统在昌迪加尔市政公司导致拖欠多达$ 112375000 [ 3 ]，2）广泛的腐败。
The municipal corporation in Chandigarh faces issue of funds accumulation because of two reasons. The first being that the funding grants are in the hands of Chandigarh administration which at times end up either blocking or delaying transfer of funds to the Chandigarh municipal corporation and the second being the inefficient state finance commission. Even if the funds are being allocated only a small fraction is employed in implementation of project as due to the layer of political agents that end up utilising funds from their own purposes.
As mentioned above that the Chandigarh municipal corporation has been facing dearth of funds, one of the reason is that the municipal corporation has failed to recover tax arrears, majorly these tax arrears has been because there has been defaulters amongst liquor vendors and water tariffs. Thus this implies 1) there is an improper record system in the Chandigarh municipal corporation leading to arrears as large as $112,375,000, 2) extensive corruption.