Police records showed yesterday that City Councilman John Wilson (D-two) has nine unpaid parking tickets, but a police spokesman could not explain why, under current policy, Wilson should have any at all.

Wilson, in an interview, said he was not aware of having nine unpaid tickets, but acknowledged having three.

Disclaiming any desire to avoid payment of tickets, he said he would obtain a full accounting today and pay what he owes, even, he told a reporter, if he had to borrow the money.

What adds confusion is a police department order that appears to extend to City Council members an immunity from being ticketed for minor parking infractions. Wilson said his car bears tags that clearly identify him as a member of the Council.

In June, 1975, Police Chief Maurice J. Cullinane said he intended to extended to Council members the "same courtesies" with respect to minor parking infractions that are extended to congressmen and other public officials.

As described by the chief, the policy was designed to permit elected city officials to violate parking regulations without being ticketed when they are carrying out government business, and not obstructing traffic.

A police spokesman said yesterday that the order is interpreted as meaning officers should give Council members the benefit of the doubt as to whether the members are on official business. The spokeswoman said she could not explain why Wilson was ticketed.

Officials said the tickets dated back to 1975, but a computer malfunction prevented the issue of warrants that would have prevented Wilson from getting new license tags.