Executive Summary:
This notification from the Ministry of Steel announces the Joint Plant Committee's (JPC) registration as a Society under the West Bengal Societies Registration Act, 1961, effective April 1, 2021. It outlines the procedures for registration, including adherence to previous notifications regarding composition and functions. It also details the handling of assets, liabilities, and tax exemptions during and after the registration process.
Key Points / Main Content:
Registration as a Society:
* The Joint Plant Committee (JPC) will be registered as a Society under the West Bengal Societies Registration Act, 1961, effective April 1, 2021.
* The JPC will maintain the composition and functions as specified in earlier notifications (No. 4 503DI dated August 18, 2008, and No. 4172016SDI dated April 13, 2017).
Registration Procedures:
* The Society must be governed by the West Bengal Societies Registration Act, 1961.
* The Memorandum of Association must include the society's name, objectives, and details of the governing body.
* A certified copy of the society's rules and regulations must be filed with the memorandum of association.
Assets and Liabilities:
* One of the Society's main objects will be to take over all assets and liabilities of the current JPC.
* All assets and liabilities will transfer to the new entity upon successful registration under the West Bengal Societies Registration Act, 1961, and the Income Tax Act, 1961.
* The Society will inherit all contingent liabilities, litigations, and future liabilities of the JPC.
Tax and Exemptions:
* Assets inherited by the Society will not be liable to tax under section 56 of the Income Tax Act, 1961, as the JPC is registered under section 10(23C)(iv) of the Act.
* The registered Society will enjoy all applicable exemptions and concessions in terms of levies, taxes, and charges under the West Bengal Societies Registration Act, 1961.
Steel Development Fund (SDF):
* The Steel Development Fund (SDF) will no longer be part of JPC after successful registration under both acts and will be treated as a separate entity.
* The registered society will continue to act as the Secretariat of the SDF Managing Committee.
Governance and Operations:
* An annual list of the governing body's members must be filed with the Registrar of Societies.
* The governing body holds the property of the Society.
* Changes to the Society's purpose or amalgamation with another society require a special meeting and a written report to the members.
* The Society shall perform functions specified in the Memorandum of Association and entrusted by the governing body.
Impact Analysis
Ministry of Steel:
* Impact: Responsible for defining the composition and functions of the JPC. Oversees the registration process and ensures compliance with regulations.
* Action Required: Ensure the JPC follows the outlined procedures for registration and continues to operate within the defined composition and functions.
Joint Plant Committee (JPC):
* Impact: Will transition from its current status to a registered society, requiring adherence to the West Bengal Societies Registration Act, 1961. Experiences changes in the handling of assets, liabilities, and the relationship with the Steel Development Fund (SDF).
* Action Required: Complete the registration process as outlined in the notification, including preparing the Memorandum of Association, transferring assets and liabilities, and adhering to the governance and operational requirements of the Act.
Steel Development Fund (SDF):
* Impact: Will become a separate entity from the JPC upon successful registration.
* Action Required: Establish independent operational procedures while the registered society continues to act as the Secretariat of the SDF Managing Committee.
Governing Body of the Society:
* Impact: Will be entrusted with managing the affairs of the society, holding its property, and ensuring compliance with regulations.
* Action Required: File an annual list of members with the Registrar of Societies, manage the society's property, and follow procedures for altering the society's purpose or merging with another society.
Registrar of Societies:
* Impact: Responsible for registering the Society under the West Bengal Societies Registration Act, 1961, and maintaining records of the society's governing body members.
* Action Required: Process the registration application of the Joint Plant Committee and maintain records of the registered society's governing body members.
Key Entities Referenced
Iron Steel Control Order, 1956: A legal order that provides the central government power regarding iron and steel.
Essential Commodities Act, 1955: An act of the Parliament of India which seeks to regulate the production, supply and distribution of essential commodities.
Joint Plant Committee: A committee constituted by the Central Government to handle matters related to iron and steel.
Essential Commodities Amendment Act, 2006: An amendment to the Essential Commodities Act, 1955, removing Iron and Steel from the list of essential commodities.
Ministry of Consumer Affairs, Food and Public Distribution: A ministry of the Government of India responsible for food security.
Ministry of Steel: A ministry of the Government of India responsible for the formulation of policies regarding the iron and steel industries.
West Bengal Societies Registration Act, 1961: A legal act for the registration of societies in West Bengal, India.
Income Tax Act 1961: An act of the Parliament of India that governs the levy, administration, collection and recovery of income tax in India.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-23112020-223253
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असाधारण
EXTRAORDINARY
भाग I—खण्ड 1
PART I—Section 1
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 332] नई दिल्ली, सोमवार, नवम्ब र 23, 2020/अग्रहायण 2, 1942
No. 332] NEW DELHI, MONDAY, NOVEMBER 23, 2020/AGRAHAYANA 2, 1942
इस्ट्प ात मत्रं ालय
अजधसचू ना
नई दिल्ली, 20 नवम् बर, 2020
स.ं 4 (5)/2020- एसडी. —(1). केन्द्रीय सरकार न े लोहा और इस्ट्पात (जनयंत्रण) आििे 1956 जिसे आवश्यक
वस्ट्तु अजधजनयम, 1955 की धारा 3 के अधीन िारी दकया गया था, के खंड 17 द्वारा प्रित्त िजियों का प्रयोग करत े हुए,
दिनांक 7 अप्रैल 1971 के का. आ. 1567 के तहत संयिु संयंत्र सजमजत गठित की ह ै जिसकी संरचना तथा काय य उनम ें
जवजनर्िष्टय ह।ैं संयुि सजमजत की संरचना और काय य को समय-समय पर आिोजधत दकया गया ह।ै
2. आवश्यक वस्ट्तु (संिोधन) अजधजनयम, 2006 (2006 का स.ं 54) जिसे उपभोिा मामले, खाद्य और सावयिजनक
जवतरण मंत्रालय (उपभोि मामले जवभाग) द्वारा 12 फरवरी 2007 स े लाग ू दकया गया था, द्वारा आवश्यक वस्ट्त ु
अजधजनयम, 1955 स े लोहा और इस्ट्पात को हटाए िान े के पठरणामस्ट्वरूप संयुि संयंत्र सजमजत ने दिनांक 18 अगस्ट्त,
2008 की अजधसूचना स.ं 4 (5)/ 03-डी I म ें यथा जवजनर्िष्टय सरं चना और कायों के साथ काय य करना िारी रखा था।
इस्ट्पात मंत्रालय, भारत सरकार ने 13 अप्रलै 2017 की अजधसूचना सं. 4 (17)/ 2016- एसडी I के तहत जनिी संगिनों,
इस्ट्पात उत्पािन सघं ों तथा इस्ट्पात मंत्रालय को छोड़कर सरकार के जवभागों के प्रजतजनजधत्व को िाजमल करके संयुि संयंत्र
सजमजत की संरचना का जवस्ट्तार दकया िबदक संयुि संयंत्र सजमजत के काय य वही बन े रह।े
3. दिनांक 29, नवंबर, 2019 की बैिक म ें जलए गए संकल्प के अनुपालन म,ें संयुि संयंत्र सजमजत वेस्ट्ट बगं ाल
सोसाइठटि रजिस्ट्रेिन एक्ट 1961 के अधीन 1 अप्रेल 2021 स े एक सोसाइटी के रूप म ें रजिस्ट्रीकृत होगी जिसकी संरचना
कायय क्रमि: दिनांक 18 अगस्ट्त 2008 की अजधसूचना स ं 4 (5)/ 03 – डी I तथा दिनांक 13 अप्रैल, 2017 की अजधसूचना
सं 4(17)/2016- एसडी I के तहत इस्ट्पात मंत्रालय द्वारा यथा जवजनर्िष्टय होंगे।
5677 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I—SEC.1]
4. जनम्नजलजखत उपायों/प्रदकयाओं का सोसाइटी के रूप म ेंरजिस्ट्रीकरण के जलए पालन दकया िाएगा: —
(i) सोसाइटी वेस्ट्ट बंगाल सोसाइठटि रजिस्ट्रेिन एक्ट 1961 ( संक्षेप म ें “यह अजधजनयम”) के उपबंधों के अधीन
रजिस्ट्रीकृत और प्रिाजसत की िाएगी।
(ii) सोसाइटी क्रमि: दिनांक 18 अगस्ट्त 2008 की अजधसूचना सं 4 (5)/03 – डी I तथा दिनाकं 13 अप्रैल 2017 की
अजधसूचना स ं 4 (17)/ 2016- एसडी I के तहत इस्ट्पात मंत्रालय द्वारा यथा जवजनर्िष्टय संरचना और कायों के साथ
रजिस्ट्रीकृत की िाएगी।
(iii) संगम ज्ञापन म ें सोसाइटी का नाम, सोसाइटी के उद्देश्य, िासक, पठरषि, जनिेिक, सजमजत अथवा अन्द्य िासी
जनकाय जिनको, सोसाइटी के जनयमों द्वारा, इसके कामकाि का प्रबंधन सौंपा िाता ह,ै के नाम, पते तथा पिे े जनजहत होंगें।
(iv) सोसाइटी के जनयमों एव ं जवजनयमों की एक प्रजत िो िासी जनकाय के न्द्यूनतम तीन सिस्ट्यों द्वारा सही प्रजत के रूप
में सत्याजपत की गई हो, संगम ज्ञापन म ेंििय की िाएगी।
(v) सोसाइटी के प्रमुख उद्देश्यों म ें स े एक उद्देश्य वेस्ट्ट बगं ाल सोसाइठटि रजिस्ट्रेिन एक्ट 1961 और आय कर
अजधजनयम, 1961 िोनों के अधीन सोसाइटी के रजिस्ट्रीकरण की तारीख, इनम ें स े िो भी बाि म ें हो, स े वतयमान संयुि
संयंत्र सजमजत की पठरसंपजत्तयों एव ं िेयताओं का अजधग्रहण करना होगा।
(vi) वेस्ट्ट बंगाल सोसाइठटि रजिस्ट्रेिन एक्ट 1961 तथा आयकर अजधजनयम 1961 की धारा 10 के अधीन
रजिस्ट्रीकरण का सफल संपािन होन े पर, वतयमान िेपीसी (गरै -रजिस्ट्रीकृत) की पठरसंपजत्तयों एव ं िेयताओं का अतं रण नए
जनकाय (रजिस्ट्रीकृत) को दकया िाएगा।
(vii) संयुि संयंत्र सजमजत की सभी आकजस्ट्मक िेयताए,ं अजभयोग (यदि कोई हो), भावी िेयताए ं इत्यादि वेस्ट्ट बंगाल
सोसाइठटि रजिस्ट्रेिन एक्ट 1961 के अधीन रजिस्ट्रीकृत सोसाइटी द्वारा उत्तराजधकार म ेंप्राप्त की िाएंगी।
(viii) चूंदक िेपीसी आयकर अजधजनयम (संक्षेप म ें “यह अजधजनयम”) की धारा 10 (23 ग) के अधीन रजिस्ट्रीकृत ह,ै
इसजलए वेस्ट्ट बंगाल सोसाइठटि रजिस्ट्रेिन एक्ट 1961 के अधीन सोसाइटी द्वारा उत्तराजधकार म ें प्राप्त िेयताओं पर
अजधजनयम की धारा 56 के अधीन कर नहीं लगगे ा।
(ix) चूंदक संयुि संयंत्र सजमजत वेस्ट्ट बंगाल सोसाइठटि रजिस्ट्रेिन एक्ट, 1961 के अधीन रजिस्ट्रीकृत होगी, इसजलए
इसे इस अजधजनयम के अधीन यथा प्रयोज्य उगाही करों तथा प्रभारों के संिभय म ें सभी छूटें/ठरयायतें प्राप्त होंगी।
(x) वेस्ट्ट बंगाल सोसाइठटि रजिस्ट्रेिन एक्ट, 1961 तथा आयकर अजधजनयम 1961 की धारा 10 के अधीन
रजिस्ट्रीकरण के सफल संपािन की तारीख स े इस्ट्पात जवकास जनजध (संक्षेप म ें “एसडीएफ”) िेपीसी का भाग नहीं रह
िाएगी और इस ेएक पथृ क जनकाय के रूप म ें माना िाएगा।
(xi) रजिस्ट्रीकृत सोसाइटी एसडीएफ प्रबंधन सजमजत के सजचवालय के रूप म ेंकाय य करना िारी रखेगी।
(xii) सोसाइटी के जनयमों के अनुसार, प्रत्येक वषय सोसाइटी की वार्षयक आम सभा की बैिक आयोजित होने की जतजथ स े
14 वें दिन अथवा उससे पहल े सजमजत के रजिस्ट्रार के पास सजमजत के मामलों का प्रबंध िेखने के जलए जिम्मेिार िासकों,
पठरषि, जनिेिकों सजमजत अथवा अन्द्य िासी जनकाय के पिाजधकाठरयों के नाम व पतों की सूची उपलब्ध करानी होंगी।
(xiii) इस अजधजनयम के अंतगयत रजिस्ट्रीकृत सोसाइटी की चल और अचल संपजत्त ऐसी सोसाइटी के िासी जनकाय म ें
तत्समय जनजहत मानी िाएगी और सभी काययवाजहयों, िीवानी और फौििारी म ें इन्द्ह ें ऐसी सोसाइटी के िासी जनकाय की
संपजत्त के रूप म े उनकी समुजचत उपाजध द्वारा वर्णयत दकया िा सकेगा।
(xiv) िब कभी सोसाइटी के िासी जनकाय को लगेगा दक ऐस े प्रयोिन को बिलना, जवस्ट्ताठरत करना या संजक्षप्त करना
या इस अजधजनयम के अजभप्राय के भीतर अन्द्य प्रयोिनों के जलए या दकसी अन्द्य सोसाइटी के साथ पणू यत: या अंित: ऐसी
सोसाइटी को आमेजलत करना उजचत ह ै तो ऐसा िासी जनकाय जलजखत अथवा मुदरत ठरपोट य म ें सोसाइटी के सिस्ट्यों को
प्रस्ट्ताव प्रस्ट्तुत कर सकता ह ैऔर सोसाइटी के जवजनयमों के अनसु ार इसके जवचाराथय एक जविेष बैिक बुला सकता ह।ै
(xv) सोसाइटी ऐस े अन्द्य कृत्य करेगी िो संगम ज्ञापन म ें यथाजवजनर्िष्टय ह ै तथा िो सोसाइटी के जवजनयमों के अनुसार
बहुसंख्यक सिस्ट्यों की सहमजत स े िासी जनकाय द्वारा इस े सौंप े गए ह।ैं
रजसका चौबे, अपर सजचव[भाग I—खण् ड 1] भारत का रािपत्र : असाधारण 3
MINISTRY OF STEEL
NOTIFICATION
New Delhi, the 20th November, 2020
No 4(5)/2020-SD.—(1). In exercise of the power conferred by Clause 17 of the Iron & Steel (Control) Order,
1956, which was issued under Section 3 of the Essential Commodities Act, 1955, the Central Government have
constituted the Joint Plant Committee, vide S.O. 1567 dated 7th April 1971, with the composition and functions
specified therein. The composition and functions of the Joint Plant Committee have been modified from time to time.
2. Consequent upon removal of Iron & Steel from the Essential Commodities Act, 1955 by the Essential
Commodities (Amendment) Act, 2006 (No. 54 of 2006), which was brought into force w.e.f. 12th February, 2007 by
Ministry of Consumer Affairs, Food and Public Distribution (Department of Consumer Affair), the Joint Plant
Committee was continuing to function with the composition and functions as specified in Notification No. 4 (5)/03-DI
dated 18th August, 2008. Ministry of Steel, Government of India, vide Notification No. 4(17)/2016-SDI dated 13th
April 2017, expanded the composition of Joint Plant Committee, bringing representations from private organizations,
steel producing associations and from arms of government other than the Ministry of Steel while the functions of Joint
Plant Committee remained the same.
3. In compliance with the resolution taken in the meeting dated 29th November, 2019, the Joint Plant Committee
shall be registered as a Society w.e.f. 1st April, 2021 under West Bengal Societies Registration Act, 1961 with
composition and functions as specified by the Ministry of Steel vide Notification No. 4 (5)/03-DI dated 18th August,
2008 and Notification No. 4(17)/2016-SDI dated 13th April 2017 respectively.
4. The under-mentioned steps/procedures shall be followed for registration as a Society:
(i) The Society shall be registered under & governed by the provisions of the West Bengal Societies Registration
Act 1961 (in short “this Act”).
(ii) The Society shall be registered with composition and functions as specified by the Ministry of Steel vide
Notification No. 4 (5)/03-DI dated 18th August, 2008 and Notification No. 4(17)/2016-SDI dated 13th April 2017
respectively.
(iii) The Memorandum of Association shall contain the name of the society, the objects of the society, the names,
addresses and occupations of the governors, council, directors, committee or other governing body to whom, by the
rules of the society, the management of its affairs is entrusted.
(iv) A copy of the rules and regulations of the society, certified to be a correct copy by not less than three of the
members of the governing body, shall be filed with the memorandum of association.
(v) One of the principal objects of the Society will be to take over all the assets and liabilities of the present Joint
Plant Committee with effect from the date of the registration of the Society under both West Bengal Societies
Registration Act 1961 and the Income Tax Act 1961 whichever is later.
(vi) Upon successful completion of registration under West Bengal Societies Registration Act 1961 and registration
under the section 10 of the Income Tax Act 1961, all assets and liabilities of the present JPC (unregistered) will be
transferred to the new entity (registered).
(vii) All contingent liabilities, litigations (if any), future liabilities etc of Joint Plant Committee to be inherited by the
Society registered under West Bengal Societies Registration Act1961.
(viii) Since JPC is registered under section 10(23C) (iv) of the Income tax Act (in short “the Act"), the assets
inherited by the society under West Bengal Societies Registration Act 1961 shall not be liable to tax under section 56
of the Act.
(ix) Since Joint Plant Committee will be registered under West Bengal Societies Registration Act 1961, it shall
enjoy all exemptions/concessions in terms of levy, taxes and charges as applicable under this Act.
(x) From the date of successful completion of registration under West Bengal Societies Registration Act 1961 and
registration under the section 10 of the Income Tax Act 1961, the Steel Development Fund (in short “SDF”) shall no
longer be a part of JPC and it will be treated as a separate entity.
(xi) The registered society will continue to act as the Secretariat of the SDF Managing Committee.
(xii) Once in every year, on or before the fourteenth day succeeding the day on which, according to the rules of the
society, the annual general meeting of the society held, a list shall be filed with the Registrar of Societies of the
names, addresses and occupations of the governors, council, directors, committee or other governing body then
entrusted with the management of the affairs of the society.4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I—SEC.1]
(xiii) The property, movable and immovable, belonging to a society registered under this Act shall be deemed to be
vested, for the time being, in the governing body of such society, and in all proceedings, civil and criminal, may be
described as the property of the governing body of such society by their proper title.
(xiv) Whenever it shall appear to the governing body of the society that it is advisable to alter, extend or abridge such
purpose to or for other purposes within the meaning of this Act, or to amalgamate such society either wholly or
partially with any other society, such governing body may submit the proposition to the members of the society in a
written or printed report and may convene a special meeting for the consideration thereof according to the regulations
of the society.
(xv) The Society shall perform such other functions as specified in Memorandum of Association and as entrusted to
it by the governing body with the consent of the majority of its members according to the regulations of the society.
RASIKA CHAUBE, Adl. Secy.
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