Please explian the term of NPA in Bank Audit

Nilesh (CA) (97 Points)

10 September 2010  

One cash credit account holder is taken Overdraft from Bank in the months of April for the period of 15 days only & not any single transaction from that date to last week of June. In last week of June this overdraft are cleared and balance is also in limit on June end. On July first week this a/c holder also taken Overdraft for the period of 15 days only. This is also cleared on last week of Sept. & no any single transaction between that period. This procedure is taken on Oct & Jan in similar type.

In the above case of Mr. X is the Conucrrent Auditor of the that Branch is classified this type of a/c as NPA ?