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Date: 2016-06-10 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by section 36, read with subclause i of clause b of subsection

Issued by Telecom Regulatory Authority of India · Not Applicable

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Executive Summary & Key Takeaways

Executive Summary: This document outlines regulations for financial accounting and reporting for telecommunications service providers in India, as published by the Telecom Regulatory Authority of India (TRAI). It specifies reporting formats, timelines, and compliance requirements for these providers. The regulations are effective from the date of their publication in the Official Gazette and apply to service providers with aggregate turnover exceeding 100 crore rupees during the financial year ending March 31, 2016. Service providers must submit a manual to TRAI within 90 days of the regulations' commencement. Key Points / Main Content: Applicability and Definitions: * These regulations are applicable to telecom service providers whose aggregate turnover exceeds 100 crore rupees during the financial year ending March 31, 2016. * Defines key terms such as "accounting separation," "financial year," "Act," "annual financial statements," "Authority," "Broadband," "Cable Landing Station," and others for clarity and consistency. Manual Requirements: * Each service provider must submit a manual to TRAI within 90 days of these regulations coming into effect. * The manual should detail accounting and cost allocation policies, principles, practices, and procedures. * The manual must include organizational structure, list of all establishments within the group, financial accounting practices, details of products/services/network elements to be treated as separate units, accounting policies for revenue/cost/assets/liabilities allocation, accounting separation information, and more. * Any changes to the manual must be reported along with the reasons for the changes. Reporting Requirements: * Service providers must submit financial reports containing profit and loss statements for each service and product, network element-wise cost sheets, cost sheets for support functions and departments, details of capitalized assets and depreciation, employed capital statements, and related party transaction details. * Non-financial reports, including details related to consumer network usage and network capacity, are also required. * Reports must be prepared based on historical cost accounting for each accounting year, and replacement cost accounting for specific services. * A reconciliation statement must be submitted, reconciling the profit and loss statement with audited annual financial statements. Submission and Compliance: * All reports must be submitted to TRAI within seven months from the end of the accounting year. * Service providers must appoint a qualified auditor to audit the reports. * Any non-compliance with these regulations will attract financial disincentives. Miscellaneous: * Accounting Separation Regulations 2012 are repealed. * TRAI's clarification on any interpretation of these regulations shall be final and binding. Impact Analysis: Telecom Service Providers: * Impact: Required to implement accounting separation, prepare and submit detailed financial and non-financial reports, appoint auditors, and comply with the defined regulations. * Action Required: Prepare and submit an accounting manual to TRAI within 90 days, implement accounting separation practices, prepare and submit reports as per the specified formats and timelines, and appoint a qualified auditor. Telecom Regulatory Authority of India (TRAI): * Impact: Responsible for enforcing the regulations, reviewing the submitted reports, and ensuring compliance by the service providers. * Action Required: Review the submitted manuals and reports, provide clarifications on interpretations, and take necessary action against non-compliant service providers. Auditors: * Impact: Required to audit the accounting separation reports of the service providers. * Action Required: Conduct audits as per the specified guidelines and provide audit reports.

Key Entities Referenced

ub Z fnYyh: Location where the notification was issued (Likely New Delhi, but the text is not in English) Hkkjrh; nwjlpa kj fofu;ked izkfkdj.k vfkfu;e 1997: Indian Telecom Regulatory Authority Act 1997. This act empowers the TRAI. Hkkjrh; nwjlpa kj fofu;ked izkfkdj.k: Indian Telecom Regulatory Authority (TRAI). The regulatory body issuing the notification. Hkkjrh; rkj vfkfu;e 1885: Indian Telegraph Act, 1885. Relates to licensing and operation of telecom services. Hkkjrh; ok;jySl Vys hxzkQh vfkfu;e 1933: Indian Wireless Telegraphy Act, 1933. Relates to licensing and regulation of wireless communication. dia uh vfkfu;e 2013: Companies Act, 2013. Used for financial year definition. dia uh vfkfu;e 1956: Companies Act, 1956. Used to prepare financial statements ys kkda u iF kDdj.k ij fjikfsVxZa ifr fofu;e 2016: Accounting Separation Reporting Regulations 2016. The main subject of the notification
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jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx III—[k.M 4 PART III—Section 4 izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 248] ubZ fnYyh] 'kqØokj] twu 10] 2016@ T;s"B 20] 1938 No. 248] NEW DELHI, FRIDAY, JUNE 10, 2016/JYAISTHA 20 , 1938 HHHHkkkkkkkkjjjjrrrrhhhh;;;; nnnnwjwjwjwjllllppaappaa kkkkjjjj ffffooooffffuuuu;;;;kkkkeeeedddd iiiizzkkzzkkffff////kkkkddddjjjj....kkkk vvvvffff////kkkkllllppwwppww uuuukkkk ub Z fnYyh] 10 tuw ] 2016 yyyy[[ss[[ss kkkkkkkkddaaddaa uuuu iiiiFF``FF`` kkkkDDDDddddjjjj....kkkk iiiijjjj eeeellllkkkkSSnnSSnnkkkk ffffjjjjiiiikkkkffssffssVVVVxxZaZaxxZaZa iiii))))ffffrrrr ffffooooffffuuuu;;;;eeee]]]] 2222000011116666 ¼¼¼¼2222000011116666 ddddkkkk 5555½½½½ QQQQkkkk---- llll--aa--aa 11116666&&&&00002222@@@@2222000011115555&&&&,,,,QQQQ,,,,MMaaMMaa bbbb,,ZZ,,ZZ .—Hkkjrh; nwjlpa kj fofu;ked izkf/kdj.k vf/kfu;e] 1997 ¼1997 dk 24ok½a dh /kkjk 11 dh mi&/kkjk ¼1½ d s [kMa ¼[k½ d s mi&[kMa ¼i½ d s lkFk ifBr /kkjk 36 }kjk inz Ùk ‘kfDr;k sa dk i;z kxs djr s g,q ] Hkkjrh; nwjlpa kj fofu;ked izkf/kdj.k ,rn}~ kjk fuEufyf[kr fofu;e cukrk gS] uker ~ %& vvvv////;;;;kkkk;;;; 1111 iiiizzkkzzkkjjjjffaaffaaHHHHkkkkdddd 1111---- llllffaaffaa{{{{kkkkIIIIrrrr uuuukkkkeeee]]]] iiiizkzkzkzkjjjjHHaaHHaakkkk vvvvkkkkSSjjSSjj yyyykkkkxxxx ww ww ggggkkkkuussuuss kkkk &&&& ¼i½ bu fofu;ek sa dk s y[s kkda u iF` kDdj.k ij fjikfsVxZa i)fr fofu;e] 2016 dgk tk,xkA ¼ii½ ; s fofu;e ljdkjh jkti= e sa bud s idz k’ku dh rkjh[k l s ykx w gksaxsA ¼iii½ ; s fofu;e ,sl s iRz;ds lsok inz krkvk sa ij ykx w gkxas ]s ftudk Hkkjrh; rkj vf/kfu;e] 1885 ¼1885 dk 13ok½a dh /kkjk 4 d s vra xrZ tkjh fd, x, ykblsal ds varxZr ipz kyuksa l]s bu fofu;eksa d s varxZr izLrqr dh tkus gsr q vifs{kr fjikVs ksZa ds fy, y[s kk o”k Z tkfsd 31 ekp]Z 2016 dk s lekIr gks jgk gS d s nkSjku lex z dyq jktLo 100 djkMs + #i, l s de u gkAs 2222---- iiiiffffjjjjHHHHkkkkkkkk””””kkkkkkkk,,,,%%aa%%aa bu fofu;ek sa e]sa tc rd fd lna Hk Z l s vU;Fkk visf{kr u gk]s & ¼i½ Þy[s kkda u iF` kDdj.k fooj.kß dk vfHkizk; bu fofu;ek sa dh vuqlpw h&III es a fu/kkfZjr Ikiz =k sa ij fn; s x; s fooj.k l s gS( ¼ii½ **y[s kk o”k*Z* dk vfHkizk; dia uh vf/kfu;e] 2013 ¼o”k Z 2013 dk 18ok½a dh /kkjk 2 dh mi&/kkjk ¼41½ d s rgr ifjHkkf”kr foÙkh; o”kZ l s gS S ¼iii½ Þvf/kfu;eß dk vfHkizk; Hkkjrh; nwjlpa kj fofu;ked izkf/kdj.k vf/kfu;e] 1997 ¼1997 dk 24ok½a l s gS( ¼iv½ Þokf”kZd foÙkh; fooj.kß dk vfHkizk; dia uh vf/kfu;e] 1956 dh /kkjk 128 d s varxZr rS;kj fd, x, foÙkh; fooj.k l s gS( ¼v½ Þizkf/kdj.kß dk vFk Z vf/kfu;e dh /kkjk 3 dh mi&/kkjk ¼1½ ds varxZr LFkkfir Hkkjrh; nwjlpa kj fofu;ked izkf/kdj.k l s gS( ¼vi½ ÞczkWMcSMa ß vFkok ÞczkWMcSMa lsokß dk vfHkizk; fdlh ,sl s MkVk duDs ’ku l s gS tk s bVa juVs ,Dlsl lfgr bVa j,fDVo lsokvk sa dk s lgk;d nus s e sa leFk Z gk s rFkk ftldh czkWMcMSa lsok miyC/k djku s d s bPNdq lsok inz krk dh ekStnw xh d s LFkku ¼ihvkis h½ l s fdlh iF` kd miHkkDs rk dks 512 fdykcs kbV izfr lsdMsa ;k vFkok bll s vf/kd xfr gks] tSlk fd le;&le; ij ykblsal/kkjd }kjk ;Fkkfofu/kkfZjr fd;k tk,( ¼vii½ Þdcs y ySfaMxa LV’s kuß dk vfHkizk; fdlh ,sls LFkku l s gS]2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] ¼d½ ftl ij varjk"ZVªh; lcejhu dcs y {kerk] cSdgkWy ifjiFk d s lkFk tkMs +h tkrh gS( vkSj ¼[k½ ftl ij varjk"ZVªh; lcejhu dcs y] varjk"ZVªh; lcejhu dcs y {kerk ,Dlsl dju s d s fy, rV ij miyC/k g(aS vkSj bl idz kj d s LFkkuk sa e sa lcejhu dcs y ds virVh; fdukj s d s Hkou vkSj cSdgkWy ifjiFkk sa dk s tkMs u+ s ds fy, midj.k ‘kkfey gS(a ¼viii½ Þlg&LFkku iHzkkjß dk vfHkizk; lg&LFkku midj.kk sa tSl s fLopk]sa jSda k s vkSj dts k]sa ØkWl&duDs 'kuk sa vkSj vU; lsok inz krk d s LokfeRo oky s ifjljk sa e sa vU; dcs fyxa dh laLFkkiuk lfgr Hkfwe] Hkou ifjlj] miLdj vkSj l;a a=k]sa i;kZoj.kh; lsokvk]sa ljq {kk] LFky vuqj{k.k] ikoj] fo|qrh; laLFkkiukvk]sa dcs yksa] VªkalQkeZjk]sa vfXu lalpw u] vfXu’keu i.z kkfy;k sa vkSj var%l;a kts u d s mnn~ ’s ; d s fy, cSdvi ikoj lfgr lfqo/kkvks a dk bLres ky dju s d s fy, fdlh lsok inz krk }kjk Hkqxrku fd, x, iHzkkj ls gS( ¼ix½ Þykxr dsna ßz dk vfHkizk; fdlh dia uh dk lgk;d dk;Z ;k foHkkx ;k dkbs Z uVs od Z ?kVd] ftl ij ykxr vkrh gk]sa l s gS(a ¼x½ ÞfoÙkh; itwa h j[kj[kkoß dk vfHkizk; ifzrLFkkiu ykxr y[s kkda u d s QyLo:i mRiUu /kkfjr ykHk ;k gkfu dk s nf`”Vxr j[ku s d s i’pkr ~ ykHk dks Lohdkj dju s dh fØ;kfof/k l s gS( ¼xi½ Þijia jkxr ykxr y[s kkda uß dk vfHkizk; y[s kkda u dh ,slh dkbs Z i)fr l s gS ftll s ifjlia fÙk;k]sa n;s rkvk]sa ykxrk sa vkSj jktLok saa dk s ml eYw ; d s vk/kkj ij fjdkWM Z fd;k tkrk gS] tc yus &nus fd;k x;k Fkk vkSj tgk a ifjlia fÙk;k sa dk eYw ;kda u vkSj eYw ;âkzl [kjhn d s le; dh mudh ykxr d s vuqlkj fd;k x;k gSA ¼xii½ Þ/kkfjr ykHk ;k gkfuß dk vfHkizk; fdlh ifjlia fÙk dh ifzrLFkkiu ykxr e sa ifjoruZ l s mRiUu ykHk ;k gkfu] tcfd ifjlia fÙk dk /kkj.k ijia jkxr ykxr ij gh fd;k tk jgk gS vkSj bldk ifjdyu fuEufyf[kr rjhd s l s fd;k tkrk gS% /kkfjr ykHk ;k gkfu = NBV X (GRCt/HC) – NBV X (GRC /HC) t-1 t-1 t-1 tgk a NBV = o”k Z d s vkjHak e sa *t* ijia jkxr ykxr ij fdlh ifjlia fÙk dk àzkflr vFkkZr ~ ?kVr s g,q eYw ; l s gS] t-1 GRCt = o”k Z ds t d s vaar esa fdlh ifjlia fÙk dh ldy ifzrLFkkiu ykxr( HC = bldh [kjhn d s le; fdlh ifjlia fÙk dh ijia jkxr ykxr l s gSA ¼xiii½ ÞbVa juVs lsokß dk vfHkizk; lHkh idz kj dh bVa juVs ,Dlsl ;k ykblsal e sa ;Fkk& micfa/kr bVa juVs fo”k;&oLr q lsokvk sa l s gS( ¼xiv½ Þykblsalß dk vfHkizk; inz ku fd;k x;k dkbs Z ykblsal ;k ,slk iHzkko j[ku s okyk ykblsal tSlfsd ;g Hkkjrh; rkj vf/kfu;e] 1885 ¼1885 dk 13½ dh /kkjk 4 ;k Hkkjrh; ok;jySl Vys hxzkQh vf/kfu;e] 1933 ¼1933 dk 17½ d s mic/akks a d s varxrZ inz ku fd;k x;k gk(s ¼xv½ ÞeSuvq yß dk vfHkizk; bu fofu;ek sa d s fofu;e 3 e as mfYyf[kr eSuqvy l s gS( ¼xvi½ ÞehV eh :eß dk vfHkizk; fdlh ,sl s LFkku l s gS] tgk a nwjlpa kj lsok inz krk viu s midj.k duDs V djr s g(Sa ¼xvii½ Þvk/kfqud lerYq ; ifjlia fÙkß dk vfHkizk; {kerk d s mlh Lrj vkSj eyw ifjlia fÙk dh dk;kRZedrk d s lkFk miyC/k ifjlia fÙk dk oreZ ku eYw ; l s gS( ¼xviii½ ÞvkWWWQ&uVs dkWyß dk vfHkizk; vkWu uVs dkWy d s vykok fdlh vU; dkWy l s gS( ¼xix½ ÞvkWu&uVs dkWyß dk vfHkizk; fdlh ,slh dkWy l s gS ftldk mn~xe rFkk lekiu leku ykblsal {ks= d s Hkhrj leku lsok inz krk d s uVs od Z ij gksrk gS( ¼xx½ Þikl Fk zw iHzkkjß dk vfHkizk; lsok inz krk d s ykblsal djkj d s varxZr ;Fkk micfa/kr ykblsal ‘kYq d yxku s d s mí’s ; d s fy,] lek;kfstr ldy jktLo dk fglkc yxku s gsr q ldy jktLo l s fudky fn, x, iHzkkj l s gS( ¼xxi½ ÞykHk dnsa ßz dk vfHkizk; fdlh lsok inz krk }kjk iLz rqr dkbs Z lsok ;k mRikn] ftl ij ml dk;dZ yki l s ykHk dk ifjdyu dju s d s fy, ykxr vkSj jktLo dk irk yxk;k tk ldrk gk]s l s gS( ¼xxii½ Þfofu;eß dk vfHkizk; y[s kkadu iF` kDdj.k ij fjikfsVxZa i)fr fofu;e] 2016 l s gS( ¼xxiii½ Þlca fa/kr i{kß dk vfHkizk; Hkkjrh; lunh y[s kkdkj laLFkku }kjk tkjh fd, x, lca fa/kr i{k foxksiu ¼,,l 18½ ij y[s kkda u ekud e sa bl s fn;k x;k vFk Z rFkk nwjlpa kj dia uh d s Hkhrj iF` kd ykblsalksa l s lca fa/kr yus &nus ls gS( ¼xxiv½ Þlcaa fa/kr i{k yus nus ß dk vfHkizk; lca fa/kr i{kk as d s chp lalk/kuk sa vkSj nkf;Rok sa dk varj.k] pkg s dher iHzkkfjr dh xb Z gk s ;k ugh]a l s gS( ¼xxv½ ÞifzrLFkkiu ykxr y[s kkda uß dk vfHkizk; y[s kkda u dh i)fr] tgk a fdlh ifjlia fÙk dk eYw ;] ml eYw ; ij foÙkh; fooj.k e sa nt Z fd;k tkrk gS] ftldk Hkqxrku fd;k tkuk vko’;d gS] ;fn ogh ;k mld s lerYq ; ifjlia fÙk [kjhnh tkrh gS] l s gSS( ¼xxvi½ ÞfjikVs ßZ dk vfHkizk; fofu;e 4 d s varxZr lsok inz krkvk sa }kjk izLrqr fd, x, foÙkh; vkSj xSj&foÙkh; y[s kkda u iF` kDdj.k fooj.k l s gS( ¼xxvii½ Þ[knq jk jktLoß dk vfHkizk; iRz;{kr% vRa; miHkkDs rk dk s mRiknksa vkSj lsokvk sa dh fcØh l s lsok inz krk }kjk vftZr jktLo l s gS( ¼xxviii½ Þlsok inz krkß dk vfHkizk; fdlh lsok inz krk d s :i e sa ljdkj vkSj ble sa ‘kkfey fdlh ykblsal/kkjh l s gS( ¼xxix½ Þvuiq wjd eYw ;âzklß dk vfHkizk; ijia jkxr ykxr ij eYw ;gzkl vkSj fdlh ifjlia fÙk dh ifzrLFkkiu ykxr ij eYw ;âkl d s chp varj l s gS( ¼xxx½ ÞekxZLFk ifjogu iHzkkjß dk vfHkizk; ml yca h nwjh d s pkftZax ,fj;k d s de nwjh oky s pkftxZa ,fj;k e sa lekIr dju s d s fy, yca h nwjh oky s pkftxZa ,fj;k d s ysoy II Vªda vkWVkes SfVd ,Dlptsa ¼Vh,,Dl½ e sa lYs ;yq j ekcs kby uVs odks± l s fuf’pr uVs od Z dk s lkSia s x, var%lfdyZ VªSfQd d s ifjogu d s fy, iHzkkj l s gS(¼xxxi½ ÞeYw ;of/kZr lsokvkßsa dk vfHkizk; iez [q k lsokvksa d s eYw ; e sa of`) dju s d s fy, inz ku dh tku s okyh ,ls h lsokvk sa ls gSA iez [q k lsok, a okW;l dkWy]sa okW;l ;k xSj&okW;l lna ’s k vkSj vkda M+k izs”k.k gksrh gS(a ¼xxxii½ ÞFkkds var%l;a kts uß dk vfHkizk; fdlh ,sl s yus &nus l s gS ftld s fy, dkWy sa ;k lna ’s k ogu dju s ;k lekIr dju s d s fy, ;k var%l;a kts u lfqo/kk, a miyC/k djku s d s fy, vU; lsok inz krk l s jktLo izkIr fd;k tkrk gS( ¼xxxiii½ ÞFkkds jktLoß dk vfHkizk; vRa; miHkkDs rkvksa dk s inz ku dh xb Z lsokvk sa vkSj mRiknksa d s vykok vU; mRiknk sa vkSj lsok dh fcØh l s izkIr jktLo l s gS( ¼xxxiv½ bu fofu;ek sa e sa i;z Dq r ,sl s lHkh ‘kCn vkSj vfHkO;fDr;k]a ftudh ifjHkk”kk ;gk a ugh a nh xb Z gS] ijar q vf/kfu;e vkSj@;k mld s varxZr cuk, x, fu;ek sa rFkk fofue;k sa e sa nh xb Z gS] mud s vFk Z Øe’k% ogh gkxsa ]s tk s mUg sa vf/kfu;e ;k fu;ek sa ;k vU; fofu;ek]sa tSlk Hkh ekeyk gk]s e sa fn, x, gSAa vvvv////;;;;kkkk;;;; II eeeeSSuuSSuuvvqqvvqq yyyy vvvvkkkkSSjjSSjj ffffjjjjiiiikkkkVVssVVss sZsZaa sZsZaa 3333---- eeeeSSuuSSuuvvqqvvqq yyyy %%%% ¼1½ iRz;ds lsok inz krk] bu fofu;eksa d s varxZr fofu/kkZfjr y[s kkda u vkSj fjikfsVZax i)fr;ksa ds dk;kUZo;u ds mí’s ; d s fy, bu fofu;ek sa d s izkajHku dh rkjh[k l s 90 fnu d s vna j izkf/kdj.k dk s ,d eSuvq y izLrqr djxs k] ftle sa y[s kkda u vkSj ykxr vkcVa u d s fy, uhfr;k]a fl)kar] i)fr;k a vkSj ifzØ;k, a gkxsa h( c’kr sZ fd lsok inz krk] ftu ij bu fofu;ek sa d s ykx w gkus s dh frfFk ij bl fofu;e d s mic/ak ykx w ugh a gksr s g]Sa o s y[s kkda u o”k Z ftle sa bu fofu;ek sa d s mic/ak ml ij ykx w gksr s g]Sa dh lekfIr d s var l s uCc s fnuk sa d s Hkhrj y[s kkda u rFkk ykxr vkcVa u gsr q fu;e ifqLrdk ¼eSuvq y½ izkf/kdj.k dks miyC/k djk,xk ftlesa uhfr;k]a fl)akr] i)fr;k a rFkk ifzØ;k, a varfoZ”V gk(sa ¼2½ eSuvq y esa fuEufyf[kr en sa varfoZ”V gkxsa h] uker%& ¼d½ lsok inz krk d s lxa BukRed <kap s d s C;ksj(s ¼[k½ nwjlpa kj lsok {ks= e sa ipz kyujr legw d s vna j lHkh ifzr”Bkuk sa dh ,d lpw h vkSj var%l;a kts u rFkk ,slh dia fu;k sa d s lkFk lsok inz krk dk lca /ak( ¼x½ itaw hdj.k] eYw ;âkl] jktLo dh vfxez izkfIr;ksa] ifzrHkwfr tek] v’kk/s; vkSj lfanX/k _.kk sa vkfn ds izko/kku l s lca fa/kr uhfr;k sa lfgr lsok inz krk }kjk viukb Z xb Z foÙkh; y[s kkda u i)fr ds C;ksj(s ¼?k½ mRiknk]sa lsokvk]sa uVs od Z ?kVdksa vkSj ykblsla inz Ùk lsok {ks=k]sa ftUgsa y[s kkda u iF` kDdj.k fooj.k rS;kj dju s d s fy, vyx [kMa k sa d s :i es a ekuk tk,xk] d s C;ksj(s ¼p½ jktLo] ykxr] ifjlia fÙk;k sa vkSj n;s rkvk sa d s vkcVa u vkSj lfaoHkktu d s fy, y[s kkda u uhfr;k sa dk fooj.k( ¼N½ y[s kkda u iF` kDdj.k lpw uk vkSj fjikVs sZa fjdkWM Z dju s vkSj r;S kj dju s d s fy, viukb Z xb Z y[s kkdj.k i)fr d s C;ksj s ftue sa ykxr vkSj ykHk dsna zk sa dh lpw h] ykxr vkSj ykHk dnsa zks a d s lkFk foÙkh; ‘kh”kk sZa d s lca /ak ‘kkfey gkxsa (s ¼t½ ykxr lfaoHkktu vkSj ykxr vkcVa u ifzØ;k e sa fd, x, v/;;uk]sa lo{sZ k.kk sa vkSj viuk, x, ekWMy dk fooj.k( ¼>½ eSuvq y e sa i;z Dq r ‘kCnk sa dh ifjHkk”kk( vkSj ¼V½ eSuvq y d s j[kj[kko vkSj v|ruhdj.k d s fy, viukb Z xbZ ifzØ;kA ¼3½ eSuvq y esa fd;k x;k dkbs Z Hkh ifjoruZ rFkk rRlca /akh dkj.kk sa dk s lsok iznkrk }kjk fjikVs saZ ds lkFk izLrqr fd;k tk,xkA 4444---- ffffjjjjiiiikkkkVVssVVss sZasZa sZasZa &&&& ¼1½ iRz;ds lsok inz krk izkf/kdj.k dk s iRz;sd ykblsal inz Ùk lsok {ks= d s fy, iF` kd rFkk ,Dlsl lsokvk sa d s ekey s e sa lHkh ykblsal inz Ùk lsok {ks=k sa d s fy, lefsdr fuEufyf[kr fjikVs s]Za izkf/kdj.k dk s izLrqr djxs k] uker%& ¼d½ foÙkh; fjikVs Z] ftle sa fuEuor varfo”ZV gk%sa& ¼i½ bu fofu;ek sa dh vuqlpw h&I e sa fofufn”ZV iRz;ds lsok d s lca /ak e sa bu fofu;ek sa dh vuqlpw h&III ds iiz = ^,* ij ykHk vkSj gkfu fooj.k( ¼ii½ bu fofu;ek sa dh vuqlpw h&I e sa fofufn”ZV izR;ds mRikn d s lca /ak e sa bu fofu;ek sa dh vuqlpw h&III d s iiz = ^ch* ij ykHk vkSj gkfu fooj.k( ¼iii½ bu fofu;ek sa dh vuqlpw h&III ds iiz = ^lh* ij uVs odZ ?kVd&okj ykxr ‘khV] ftle sa uVs odZ ?kVd&okj ykxr vkSj fofHkUu mRiknk sa d s ifzr mldk vkcaVu] ml vkcVa u dk vk/kkj vkSj bu fofu;ek sa dh vuqlpw h&II e sa nh xb Z fofHkUu lsokvk sa d s uVs odZ ?kVdk sa dh lpw h ij vk/kkfjr bLres ky dh ifzr bdkb Z ykxr nh xb Z gk(s ¼iv½ bu fofu;ek sa dh vuqlpw h&III ds iiz = ^Mh* ij lgk;d dk;Z vkSj foHkkx dh ykxr ‘khV vkSj mRiknk sa rFkk uVs od Z ?kVdk sa d s ifzr bldk vkcVa u( ¼v½ bu fofu;ek sa dh vuqlpw h&III d s iiz = ^b*Z ij fooj.k] ftle sa J.s kh&okj vpy ifjlia fÙk;k a vkSj mu ij eYw ;âkzl fn;k x;k gk(s ¼vi½ lsok inz krk }kjk miyC/k djkb Z xb Z lsokvk sa d s fy,] bu fofu;ek sa dh vuqlpw h&III d s iiz = ^,Q* ij fu;kfstr itaw h fooj.k( ¼vii½ bu fofu;ek sa dh vuqlpw h&III d s iiz = ^th* ij fooj.k( ftle sa bu fofu;ek sa dh vulq pw h&I e sa fn, x, mRiknk sa d s4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] lca /ak e sa izR;ds lsok d s fy, fu;ksftr itwa h dk vkcVa u n’kk;Z k x;k gk(s ¼viii½ iiz = ^,p* e sa fofufn”ZV mRiknk sa gsr q ldy jktLo vkSj lca fa/kr i{k d s ckj s esa tkudkjh ds lca /ak esa vulq pw h&III d s iiz = ^,p* e sa fooj.k( ¼[k½ xSj&foÙkh; fjikVs sZa ftue sa fofu;ek sa dh vuqlpw h I es a mfYyf[kr lsokvk sa d s fy, bu fofu;ek sa dh vuqlpw h III d s iiz = ^t*s ij fooj.k] ftle sa miHkkDs rkvksa] uVs od Z d s mi;kxs vkSj uVs od Z {kerk l s lca fa/kr xSj&foÙkh; lpw uk nh xb Z gk(s ¼2½ iRz;ds lsok inz krk] mi&fofu;e ¼1½ es a mfYyf[kr fjikVs s Za izLrqr djxs k( ¼d½ bu fofu;ek sa dh vuqlpw h&I e sa fofufn”ZV lHkh lsokvk sa d s fy, ijia jkxr ykxr y[s kkda u ij vk/kkfjr iRz;ds y[s kkda u o”k Z ds fy,( vkSj ¼[k½ fnukda 31 ekp]Z 2017 dks lekIr y[s kkda u o”kZ ds izkjHak rFkk rRi’pkr ~ iRz;ds nwlj s y[s kkda u o”k Z ds fy, fuEufyf[kr lsokvk sa d s lca /ak e sa ifzrLFkkiu ykxr y[s kkda u] uker% & i. ,Dlsl lsok ¼ok;jySl½ ii. ,Dlsl lsok ¼ok;jykbu½ iii. yEch nwjh dh jk”Vªh; lsok( iv. yEch nwjh dh varjk"ZVªh; lsok( c’kr sZ fd] fdlh lsok inz krk d s fy, ykblsal tkjh fd, tku s dh frfFk l s rhu o”k Z rd izfrLFkkiu ykxr y[s kkda u ij vk/kkfjr foÙkh; fjikVs Z izLrqr djuk vfuok; Z ugh gkxs k( c’kr sZ fd] vkx s fd lsok inz krk] iFz ke ijardq e sa ;Fkk of.kZr ykblsal@izkf/kdkj dk s tkjh fd, tkus dh frfFk ls rhu o”kZ dh vof/k dh lekfIr d s rqjar i’pkr]~ mi&[k.M ¼[k½ e sa ;Fkk micfa/kr le;kof/k rFkk lsokvk sa d s fy, ifzrLFkkiuk ykxr y[s kkda u d s vk/kkj ij fjikVs sZa izLrqr djxs k ¼3½ izR;ds lsok inz krk dia uh vf/kfu;e] 2013 dh /kkjk 128 d s varxZr rS;kj fd, x, y[s kkijhf{kr okf”kdZ foÙkh; fooj.k d s lkFk] mi&fofu;e ¼1½ dh [kMa ¼d½ dh mi&[k.M ¼i½ e sa mfYyf[kr ijia jkxr ykxr y[s kkadu d s vk/kkj ij cuk, x, ykHk vkSj gkfu fooj.k dk lek/kku djxs k vkSj vuqlpw h&III d s iiz = **vkb*Z* e sa ,d lek/kku fooj.k izLrqr djxs kA ¼4½ iRz;ds lsok inz krk ifzrLFkkiu ykxr y[s kkda u d s vk/kkj ij fjikVs Zsa rS;kj djr s g,q %& ¼i½ foÙkh; itwa h j[kj[kko i)fr viuk,xk( ¼ii½ ykxr lek;kstu dk s vpy ifjlia fÙk;k sa rd lhfer djxs k( ¼iii½ rhu o”kk sZa l s de thoudky okyh ifjlia fÙk;k sa d s fy, ifzrLFkkiu ykxr lek;kts u dh vun[s kh djsxk( ¼iv½ vk/kfqud lerYq ; ifjlia fÙk dh ykxr ysxk] tc izkS|kfsxdh e sa ifjoruZ d s dkj.k ekStnw k ifjlia fÙk miyC/k u gk s ;k iqjkuh ifjlia fÙk dk s vk/kfqud lerYq ; ifjlia fÙk }kjk ifzrLFkkfir fd;k x;k gk(s ¼v½ ifzr/kkj.k ykHk ;k gkfu vkSj vuiq wjd eYw ;âzkl n’kk,Z xk( ¼vi½ ipz kyu O;; e sa ifjoruZ n’kk,Z xk] tc fdlh iqjkuh ifjlia fÙk dk s fdlh vk/kqfud lerYq ; ifjlia fÙk }kjk ifzrLFkkfir fd;k x;k gkAs ¼5½ iRz;sd lsok inz krk fjikVs k saZ d s lkFk eSuvq y d s izklfaxd Hkkx dk s miyC/k djk,xk ftlesa jktLo] ykxr] ifjlia fÙk;k sa vkSj n;s rkvk sa d s vkcVa u rFkk fofu;Z kts u gsr q y[s kkadu uhfr;k sa dk C;kSjk rFkk ykxr vkcVa u rFkk lfaoHkktu dk vk/kkj fn;k tk,xkA 5555---- ffffjjjjiiiikkkkVVssVVss ZZ ZZ ddddkkkk iiiizLzLzLzLrrrrqrqrqrqrhhhhddddjjjj....kkkk &&&& ¼1½lsok inz krk }kjk fofu;e 4 e sa lna fHkZr iRz;ds fjikVs Z ,o a fofu;e 7 e sa mfYyf[kr y[s kk ijh{kd }kjk ijhf{kr fof/kor y[s kkijhf{kr fjikVs Z dk s izkf/kdj.k d s ub Z fnYyh fLFkr dk;kyZ ; e sa y[s kkda u o”k Z d s var l s lkr eghu s d s Hkhrj iLz rrq fd;k tk,xk% c’kr sZ fd izkf/kdj.k fun’sZ k }kjk fjikVs Z d s vkWuykbu izLrqrhdj.k lfgr dkbs Z vU; i)fr fofufnZ”V dj ldrk gS( ¼2½ ;fn fdlh lsok inz krk dk y[s kkadu o”k Z 15 dSyMsa j ekg l s vf/kd dk gk s tkrk gS] rk s ,sl s lsok inz krk nk s Hkkxk sa e sa fjikVs Z iLz rrq djxs k & ,d Hkkx] ftle sa 12 eghu s dh fjikVs Z gk s vkSj nwljk Hkkx] ftles a ‘k”sk vof/k dh fjikVs Z gkAs 6666---- llllsosososokkkk iiiinnzznnzz kkkkrrrrkkkk }}}}kkkkjjjjkkkk ffffjjjjiiiikkkkVVssVVss ZZ ZZ iiiizLzLzLzLrrrrqrqrqrqr uuuugggghhhh aa aa ffffdddd,,,, ttttkkkkuuuu ss ss rrrrFFFFkkkkkkkk xxxxyyyyrrrr ffffjjjjiiiikkkkVVssVVss ZZ ZZ iiiizLzLzLzLrrrrqrqrqrqr ffffdddd,,,, ttttkkkkuuuu ss ss dddd ss ss iiiiffffjjjj....kkkkkkkkeeee&&&& ¼1½ ;fn dkbs Z lsok inz krk fofu;e 5 d s izko/kkuk sa dk mYy?a ku djrk gS rk s ;g bld s ykblasl d s fu;ek sa vkSj 'krk saZ vFkok vf/kfu;e d s izko/kkuk sa vFkok rS;kj fu;ek sa vFkok fofu;ek sa vFkok vkn's kk]sa vFkok bld s rgr tkjh fun'sZ kk sa ij ifzrdyw iHzkko Mky s fcuk foÙkh; fu:Rlkgu d s ek/;e ls ikpa yk[k #i, l s vuf/kd dh jkf'k dk Hkqxrku djxs k] ;fn pdw ina gz fnuk sa l s vf/kd le; rd tkjh jgrh gS rk s ftu ina gz fnuk sa rd pdw tkjh jgrh gS] mu ina gz fnuk sa d s Ik'pkr ~ iRz;ds fnu d s fy, vfrfjDr ipkl gtkj #i, l s vuf/kddh jkf'k] tSlk izkf/kdj.k vkn's k }kjk fun'sZ k nxs k] dk Hkxq rku djsxk A c’kr sZ ;fn dkbs Z lsok inz krk mÙkjorh Z o”kksZ a esa fofu;e 5 ds mic/akksa dk s mYy?a ku djxs k rk s ,slk lsok iznkrk iRz;ds mYy?a ku d s fy, foÙkh; fu:Rlkgu d s ek/;e l s nl yk[k #i, l s vuf/kd dh jkf'k dk Hkxq rku djxs k vkSj ;fn pdw fjikVs Z izLrrq fd, tku s dh vfare frfFk ls ina gz fnuksa l s vf/kd dh vof/k rd tkjh jgrh gS rk s iangz fnuk sa ds Ik'pkr]~ iRz;ds fnu d s foyEc fd fy, tc rd pdw tkjh jgrh gS] ,d yk[k #i, l s vuf/kd dh vfrfjDr jkf'k] tSlk izkf/kdj.k vkn's k }kjk fun's k n]s dk Hkqxrku djxs k A ¼2½ ;fn lsok inz krk }kjk fofu;e 5 d s rgr izLrqr dh xb Z fjikVs Z xyr ikb Z tkrh g Sa rFkk tk s ,slk lsok inz krk d s tkuu s ;k ekuu s e sa xyr gk s vFkok mld s erkuqlkj xyr gk s ;k fdlh rF;kRed tkudkjh dk tkuc>w dj ykis fd;k x;k gk]s rk s ;g bld s ykblsla d s fu;ek sa vkSj 'krksZa vFkok vf/kfu;e ds izko/kkuks a vFkok rS;kj fu;eksa vFkok fofu;ek sa vFkok vkn's kksa vFkok blds rgr tkjh fd, fun's kk sa ij ifzrdyw iHzkko Mky s fcuk foÙkh; fu:Rlkgu d s ek/;e l s nl yk[k #i, l s vuf/kd dh jkf'k] tSlk izkf/kdj.k] vkn's k }kjk fun's k n]s dk Hkxq rku djsxk A ¼3½ izkf/kdj.k }kjk foÙkh; fu:Rlkgu d s ek/;e ls fdlh Hkh jkf'k d s Hkqxrku dju s dk dkbs Z vkn's k rc rd tkjh ugh a fd;k tk,xk] tc rd fd izkf/kdj.k] lsok inz krk dk s mld s }kjk dh xb Z pdw ds fo:)] viuk i{k j[ku s dk ,d mfpr volj ugh a nsrk gSA 7777---- yyyy[[ss[[ss kkkkkkkkiiiijjjjhhhh{{{{kkkkkkkk &&&& ¼1½ iRz;ds lsok iznkrk] bu fofu;ek sa d s fofu;e 4 d s rgr lsok inz krkvk sa }kjk rS;kj dh xb Z fjikVs k sZa dh y[s kkijh{kk dju s d s fy, dia uh vf/kfu;e] 2013 dh /kkjk 141 vFkok 148 d s varxZr y[s kkijh{kd d s :i e sa fu;fqDr gsr q ,d ;kXs; y[s kkijh{kd dk s fu;Dq r djxs k vkSj vuqlpw h& IV e sa fofufn”ZV iiz = e sa y[s kkijh{kd l s y[s kkijh{kk dh fjikVs Z izkIr djxs kA ¼2½ bu fofu;ek sa d s fofu;e 4 ds varxZr lsok inz krk }kjk rS;kj dh xb Z fjikVs s]Za dia uh ds fun’s kd eMa y }kjk viukb Z tk,xh vkSj bl s mi&fofu;e ¼1½ d s varxZr fu;Dq r fd, x, y[s kkijh{kd dk s izLrqr dju s l s igy s bu ij izkf/k—r gLrk{kjdrk Z }kjk gLrk{kj fd, tk,xa As ¼3½ bu fofu;ek sa d s fofu;e 4 d s varxZr lsok inz krk }kjk rS;kj dh xb Z fjikVs s Za vkSj mi&fofu;e ¼1½ e sa lna fHkZr y[s kkijh{kk fjikVs Z ij y[s kkijh{kd vFkok ;fn fdlh QeZ dk s ,d y[s kkijh{kd d s :i e sa fu;Dq r fd;k x;k gk s rk s fdlh lk>ns kj }kjk gLrk{kj fd, tk,xa As ¼4½ lsok inz krk izkf/kdj.k dk s mi&fofu;e ¼1½ e sa mfYyf[kr y[s kkijh{kd }kjk nh xb Z y[s kkijh{kk fjikVs Z rFkk fofu;e 4 e sa mfYyf[kr fjikVs Z dh ekbØkslkW¶V ,Dlys i:z Ik e sa lkW¶V dkWih d s lkFk y[s kkijhf{kr fjikVs sZa izLrqr djxs kA vvvv////;;;;kkkk;;;; III ffffooooffffoooo////kkkk 8888---- ffffuuuujjjjlllluuuu vvvvkkkkSSjjSSjj OOOO;;;;kkkkooooff``ff``ÙÙÙÙkkkk;;;;kkkk aa aa &&&& ¼1½ y[s kkda u iF` kDdj.k ij fjikfsVxZa i)fr lca /akh fofu;e] 2012 ¼2012 dk 7oka ½ dk ,rn}~ kjk fujlu fd;k tkrk gSA ¼2½ bl fujlu d s gksr s g,q Hkh mDr fofu;e d s varxZr fd, x, fdlh dk; Z ;k dh xb Z fdlh dkjZokb Z dk]s bu fofu;ek sa d s rnu:q ih mic/akk sa d s varxZr fd;k x;k dk; Z ;k dh xbZ dkjZokb Z ekuk tk,xkA 9999---- ffffuuuuooooppZZppZZ uuuu &&&& bu fofu;ek sa d s mic/akk sa d s fdlh fuopZ u l s lca fa/kr fdlh lna gs d s ekey s e sa izkf/kdj.k dk Li”Vhdj.k vfare vkSj ck/;dkjh gkxs kA vvvvuuuuqqllqqllppwwppww hhhh &&&& I nnnnwjwjwjwjllllppaappaa kkkkjjjj llllsosososokkkk ddddkkkk uuuukkkkeeee yyyykkkkbbbbllllaslaslaslasl iiiinnzznnzz ÙÙÙÙkkkk iiiippzzppzz kkkkyyyyuuuu mmmmRRRRiiiikkkknnnn@@@@????kkkkVVVVdddd ddddkkkk llllsosososokkkk {{{{kkkks=s=s=s= ¼¼¼¼1111½½½½ ¼¼¼¼2222½½½½ ¼¼¼¼3333½½½½ (I) ,Dlsl lsok & ok;jySl ykblasl inz Ùk lsok {ks= ¼d½ fdjk;k@lfØ;dj.k@,d e’q r@fjpkt Z 'kYq d (II) ,Dlsl lsok & ok;jykbu vFkkZr ~ nwjlpa kj lfdyZ ¼[k½ okW;l dkWYl ¼vFkkZr ~ ykblsal lsok {ks= e sa Lo; a d s lClØkbcZ j }kjk½% ¼1½ LFkkuh; ¼2½ ,lVhMh ¼3½ vkb,Z lMh ¼x½ xSj okW;l% lfa{kIr lna 's k lsok ,l,e,l½@eYVhehfM;k lna ’s k lsok ¼,e,e,l½ ¼?k½ eYw ;of/kZr lsok,a ¼³½ vkWÅV jksfexa ¼vFkkZr ~ viu s lClØkbcZ j }kjk ykblsla lsok {ks= l s ckgj½% ¼i½ jk"Vªh; ¼ii½ varjk"ZVªh; ¼p½ MkVk ¼N½ yhTM lfdVZ ¼>½ Vkojk sa dh lgHkkfxrk@iVV~ s ij nus k6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] nnnnwjwjwjwjllllppaappaa kkkkjjjj llllsosososokkkk ddddkkkk uuuukkkkeeee yyyykkkkbbbbllllaslaslaslasl iiiinnzznnzz ÙÙÙÙkkkk iiiippzzppzz kkkkyyyyuuuu mmmmRRRRiiiikkkknnnn@@@@????kkkkVVVVdddd ddddkkkk llllsosososokkkk {{{{kkkks=s=s=s= ¼¼¼¼1111½½½½ ¼¼¼¼2222½½½½ ¼¼¼¼3333½½½½ ¼´½ Fkksd ¼var%l;a kts u½ % ¼i½ okW;l dkWy lekiu ¼ii½ ,l,e,l@ ,e,e,l lekiu ¼iii½ lg&LFkku lfgr ikVs Z iHzkkj ¼iv½ VªkfatV dSfjt izHkkj ¼v½ ,Dlsl iHzkkj ¼dkfyxa dkMZ½ ¼vi½ bu& jkfseax ¼vii½ varjk& lfdyZ jksfexa ¼viii½ vU; var%l;a kts u iHzkkj ¼V½ vU; dkbs Z mRikn ¼—Ik;k iRz;ds mRikn d s uke dk vyx l s mYy[s k dj½sa (III) bVa juVs lsok ykblsal inz Ùkk lsok ¼d½ bVa juVs & czkWMcSMa {k=s ¼[k½ bVa juVs & uSjkcs SMa ¼x½ bVa juVs Vys hQkus h ¼?k½ bVa juVs izkVs kds kWy ¼vkbiZ h½ Vhoh ¼p½ bVa juVs lkexzh ¼N½ ocs gksfLVxa vkSj ocs &lfaLFkfr ¼t½ *Mkd Z Qkbcj* ¼>½ vU; dkbs Z mRikn ¼—Ik;k iRz;sd mRikn ds uke dk vyx l s mYy[s k dj½sa (IV) jk"Vªh; yca h nwjh lsok vf[ky Hkkjr ¼d½ okW;l % ¼i½ dSfjt lsok,a ¼ii½ dkWfyxa dkMZ ¼[k½ yhTM lfdVZ % ¼i½ ?kjys w lefiZr yhTM lfdZV ¼ii½ icz fa/kr MVs k lsok, a ¼ohih,u@lh;tw h½ ¼x½ *MkdZ Qkbcj* ¼?k½ vU; dkbs Z mRikn ¼—Ik;k izR;sd mRikn d s uke dk vyx l s mYy[s k dj½sa (V) varjZk"Vªh; yca h nwjh lsok vf[ky Hkkjr d½ okW;l % ¼i½ dSfjt lsok,a ¼ii½ dkWfyxa dkMZ ¼[k½ yhTM lfdVZ % ¼i½ varjZk"Vªh; izkboVs yhTM lfdVZ ¼vkbiZ h,ylh½ ¼ii½ icz fa/kr MkVk lsok, a ¼ohih,u@lh;tw h½ ¼x½ dcs y ySfaMxa LV’s ku ¼i½ lg&LFkku ¼ii½ ,Dlsl lxq erk ¼?k½ *Mkd Z Qkbcj* ¼³½ vU; dkbs Z mRikn ¼—Ik;k iRz;sd mRikn d s uke dk vyx l s mYy[s k dj½sa (VI) ekcs kby uEcj lqokg;~ rk ¼,e,uih½ vf[ky Hkkjr mRikn dk dkbs Z mi&oxhdZ j.k ugh a fd;k x;k (VII) vR;f/kd y?q k ,ipZj VfeuZ y lsok vf[ky Hkkjr mRikn dk dkbs Z mi&oxhdZ j.k ugh a fd;k x;k ¼oh,l,Vh½vvvvuuuuqqllqqllppwwppww hhhh &&&& II ØØØØeeee llll[[aa[[aa ;;;;kkkk nnnnwjwjwjwjllllppaappaa kkkkjjjj llllsosososokkkk ddddkkkk uuuukkkkeeee uuuuVVssVVss oooodddd ZZ ZZ ????kkkkVVVVdddd ¼¼¼¼1111½½½½ ¼¼¼¼2222½½½½ ¼¼¼¼3333½½½½ (I) ,Dlsl lsok& ok;W jySl ¼¼¼¼dddd½½½½ ddddkkkksjsjsjsj uuuuVVssVVss oooodddd ZZ ZZ %%%% ¼ekcs kby lsok, a fLofpxa dUsn z ¼,e,llh½@xVs o s ekcs kby lsok, a fLofpxa dUsn z ¼th,e,llh½] ,e,llh&loZj@opvqZ y ,e,llh] ehfM;k xVs o s ¼,ethMCY;½w@xVs o s ehfM;k xVs o s ¼th,ethMCY;½w] vkxa rdq LFkku jftLVj ¼oh,yvkj½] lfoxZa thihvkj,l likVs Z ukMs ¼,lth,l,u½] xVs o s thihvkj,l likVs Z ukMs ¼thth,l,u½] bvZ kbvZ kj ¼midj.k igpku jftLVj½] ,p,yvkj ¼xg` LFkku jftLVj½] ,;wlh ¼iez k.ku dUsn½z] VªkalikMsa j] flxufyxa xVs o]s vU;½ ¼¼¼¼[[[[kkkk½½½½ jjjjffssffssMMMM;;;;kkkk ss ss ,,,,DDDDllllslslslsl uuuuVVssVVss oooodddd ZZ ZZ %%%% ¼ukMs ch ¼vkj,,u& jfsM;k s ,Dlsl uVs od½Z] chVh,l ¼csl Vªkaljhlhoj LV's ku½] vkj,ulh ¼jfsM;k s uVs od Z fu;a=d½] ch,llh ¼csl LV's ku fu;a=d½] vU;½ ¼¼¼¼xxxx½½½½ VVVVªkªkªkªkalalalalffffeeee''''kkkkuuuu eeeehhhhffffMMMM;;;;kkkk@@@@mmmmiiiiddddjjjj....kkkk %%%% ¼uVs od Z ?kVdk sa d s e/; Vªkalfe'ku ehfM;k vFkkrZ ~ vk,s Qlh@dcs y@ekbØksoso] Vªkalfe'ku midj.k] vU;½ ¼¼¼¼????kkkk½½½½ vvvvUUUU;;;; uuuuVVssVVss oooodddd ZZ ZZ rrrrRRRRoooo%%%% ¼,l,e,llh ¼lfa{kIr lna 's k lsok dUsn½z] ,e,e,llh ¼eYVh ehfM;k lna 's k lsok dUsn½z] ,p,l,l ¼xg` miHkkDs rk loZj½] eYw ; of/krZ lsokvk sa d s fy, vuiq ;z kxs loZj] ,u,e,l ¼uVs od Z icz /aku i)fr½] fcfyxa loZj] vkb;Z wlh loZj@vkbZlhch loZj ¼var%l;a kfstr fcfyxa loZj½] vkb,Z u loZj] ,yvkb,Z l ¼fof/ki.w k Z vojk/sku lojZ ½ ,e,uih d s fy, lfqo/kk] Vkoj rFkk lca ) volajpuk] vU;½ (II) ,Dlsl lsok& ok;W jykbu ¼d½ miHkkDs rk Nksj ij midj.k & ihvkVs h,l] vkb,Z lMh,u] ih,ch,Dl] ohihVh midj.k vkfnA ¼[k½ LFkkuh; fLopk sa ,o a miHkkDs rk Nksj d s chp ,Dlsl ehfM;k& dkiW j yiw @vkfWIVdy Qkbcj vkfnA ¼x½ LFkkuh; fLop&LFkkuh; fLop ¼,uth,u ,o a vkbiZ h lfgr½] fjekVs fLofpxa ;fwuV] fjekVs ykfWtdy ;fwuV vkfnA ¼?k½ VUSMe@VDS l fLop ¼p½ ehfM;k xVs o s ¼,ethMCY;½w ¼N½ Vªkalfe'ku ehfM;k@midj.k ¼t½ vU; ¼—Ik;k fofufn"ZV dj½sa (III) bVa juVs lsok ¼d½ miHkkDs rk ifjlj midj.k ¼lhihb½Z ¼[k½ ,Dlsl ehfM;k ¼dkiW j yiw @vkfWIVdy@ Qkbcj] dcs y@ok;jysl uVs od Z vkfn A ¼x½ Mh,l,y,,e ¼?k½ jkWmVj ¼bhMhthb@Z ihb@Z dksj½ ¼p½ ,e;,w Dl@fLop ¼N½ Vªkalfe'ku ehfM;k@uVs ofdxZa ?kVdk sa d s chp i)fr ¼t½ lefiZr loZj ¼>½ Qkbcj ¼´½ vU; ¼—Ik;k fofufn"ZV dj½sa (IV) jk"Vªh; yca h nwjh dh lsok ¼d½ fLop ¼,uth,u ,o a vkbiZ h lfgr½ ¼[k½ ehfM;k xVs o s ¼,ethMCY;½w ¼x½ Vªkalfe'ku ehfM;k ,o a midj.k ¼?k½ Qkbcj ¼³½ vU; ¼—Ik;k fofufn"ZV dj½sa (V) varjk"ZVªh; yca h nwjh dh lsok ¼d½ fLop ¼,uth,u ,o a vkbiZ h lfgr½8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] ØØØØeeee llll[[aa[[aa ;;;;kkkk nnnnwjwjwjwjllllppaappaa kkkkjjjj llllsosososokkkk ddddkkkk uuuukkkkeeee uuuuVVssVVss oooodddd ZZ ZZ ????kkkkVVVVdddd ¼¼¼¼1111½½½½ ¼¼¼¼2222½½½½ ¼¼¼¼3333½½½½ ¼[k½ ehfM;k xVs o s ¼,ethMCY;½w ¼x½ Vªkalfe'ku& ?kjys w ¼?k½ Vªkalfe'ku& varjk"ZVªh; ¼³½ dcs y yfSaMxa LV’s ku l s ehV eh :e ¼,e,evkj½ rd ikj”sk.k ykbu ¼p½ dcs y yfSaMxa LV’s ku e sa ehV eh :e ¼,e,evkj½ e as uVs od Z midj.k ¼N½ Qkbcj ¼t½ vU; ¼—Ik;k fofufn"ZV dj½sa ekcs kby uEcj lqokg;~ rk ¼,u,uih½ ¼d½ loZj (VI) ¼[k½ jkWmVj@fLop ¼x½ Vªkalfe'ku ehfM;k ¼?k½ xVs o s ¼p½ vU; ¼—Ik;k fofufn"ZV dj½sa vR;f/kd y?q k ,ipZj VfeuZ y lsok ¼oh,l,Vh½ ¼d½ varfj{k lxs eVsa VªkalikMsa j (VII) ¼[k½ Hk w lxs eVsa ¼x½ vU; ¼—Ik;k fofufn"ZV dj½sa vvvvuuuuqqllqqllppwwppww hhhh &&&& III iiiiiizziizz ====kkkk sasa sasa ddddhhhh llllppwwppww hhhh ØØØØeeee llll[[aa[[aa ;;;;kkkk iiiiiizziizz ==== iiiiiizziizz ==== ddddkkkk ffffoooooooojjjj....kkkk 1 iiz = , ykHk ,o a gkfu fooj.k & lsok 2 iiz = ch ykHk ,o a gkfu fooj.k & mRikn 3 iiz = lh ykxr i=d& uVs od Z ?kVd 4 iiz = Mh ykxr i=d& lgk;d dk;@Z foHkkx 5 iiz = b Z ldy [kMa ] eYw ;âkl ,o a fuoy [kMa dk fooj.k& lsok 6 iiz = ,Q fu;kfstr itwa h fooj.k & lsok 7 iiz = th fu;kfstr itwa h fooj.k & mRiknk sa d s fy, vkcVa u 8 iiz = ,p lca fa/kr i{k yus &nus ¼jktLo½ lca /akh fooj.k 9 iiz = vkb Z y[s kkijhf{kr foÙkh; fooj.kk sa d s lkFk lek/kku fooj.k ¼lHkh lsokvk sa vkSj ipz kyu {ks=k sa dk s ‘kkfey djd½s 10 iiz = t s iRz;ds nwjlpa kj lsok d s fy, xSj foÙkh; lpw uk dk fooj.k vvvvuuuuqqllqqllppwwppww hhhh III iiiiiizziizz ==== &&&&,,,, yyyykkkkHHHHkkkk ,,,,oooo aa aa ggggkkkkffffuuuu ffffoooooooojjjj....kkkk &&&& llllsosososokkkk ddddiiaaiiaa uuuuhhhh ddddkkkk uuuukkkkeeee %%%% llllsosososokkkk ddddkkkk uuuukkkkeeee %%%% iiiippzzppzz kkkkyyyyuuuu ddddkkkk yyyykkkkbbbbllllsalsalsalsal iiiizkzkzkzkIIIIrrrr llllsosososokkkk {{{{kkkks=s=s=s= %%%% vvvvooooffff////kkkk %%%% yyyykkkkxxxxrrrr vvvvkkkk////kkkkkkkkjjjj %%%% ijiajkxr ykxr y[s kkda u@ ifzrLFkkiu ykxr y[s kkda u ¼¼¼¼yyyykkkk[[[[kkkk ::::IIIIkkkk,,,, eeee½½ssaa½½ssaa ØØØØeeee llll[[aa[[aa ;;;;kkkk ffffoooooooojjjj....kkkk ppppkkkkyyyy ww ww oooo""""kkkk ZZZZ ffffiiiiNNNNyyyykkkk oooo""""kkkk ZZZZ 1 jjjjkkkkttttLLLLoooo 1.1 jjjjkkkkttttLLLLoooo ¼¼¼¼llllsosososokkkk ddddjjjj llll ss ss ffffuuuuooooyyyy½½½½%%%% 1.2 ?kVk, a % ikjxeu iHzkkj¼ikl Fkz½w% 1.2.1 ,Dlsl lsok inz krkvk sa dks1.2.2 ,u,yMh lsok inz krkvk sa dk s 1.2.3 vkb,Z yMh lsok inz krkvk sa dks 1.2.4 vU; ¼—Ik;k fofufnZ"V dj½sa 1.3 jktLo ¼ikjxeu iHzkkj l s fuoy½ 2 yyyykkkkxxxxrrrr%%%% 2.1 ddddkkkkffffeeeeddZZddZZ yyyykkkkxxxxrrrr%%%% 2.1.1 osru ,o a ikfjJfed 2.1.2 Hkfo"; fuf/k ,o a vU; fuf/k;ksa e sa v'a knku 2.1.3 depZ kjh dY;k.k 2.1.4 ifz'k{k.k ,o a HkrhZ 2.1.5 vU; ¼—Ik;k fofufnZ"V dj½sa mmmmiiii ;;;;kkkkxxssxxss 2.2 iiii''zz''zz kkkkkkkkllllffffuuuudddd yyyykkkkxxxxrrrr%%%% 2.2.1 fdjk;k ¼uVs od Z midj.k ?kVdk sa ,o a lys lkbVk sa d s vykok½ 2.2.2 nj sa ,o a dj 2.2.3 chek iHzkkj ¼uVs od Z midj.k ?kVdk sa d s vykok½ 2.2.4 lpa kj ykxr % 2.2.5 fo|qr 2.2.6 ;k=k ,o a okgu O;; 2.2.7 dkuuw h ,o a i's ksoj iHzkkj 2.2.8 enq .z k ,o a y[s ku lkexzh 2.2.9 y[s kkijh{kk 'kYq d 2.2.10 vkWmVlkfslxZa iHzkkj 2.2.11 ,e,uih d s fy, lqokg;~ rk iHzkkj 2.2.12 vU; ¼—Ik;k fofufnZ"V dj½sa mmmmiiii ;;;;kkkkxxssxxss 2.3 ffffccccØØØØhhhh ,,,,oooo aa aa ffffooooiiii....kkkkuuuu yyyykkkkxxxxrrrr%%%% 2.3.1 foKkiu ,o a O;olk; lao/kuZ O;; 2.3.2 fcØh deh'ku 2.3.3 v'kk/s; ,o a lfanX/k _.k d s fy, izko/kku 2.3.4 cVV~ s [kkr s e sa Mkys x, v'kk/s; _.k 2.3.5 vkWmVlkfslxZa ¼fcfyax lsok, a ,o a xzkgd lsok,½a 2.3.6 vU; ¼—Ik;k fofufnZ"V dj½sa mmmmiiii ;;;;kkkkxxssxxss 2.4 vvvvuuuuqjqjqjqj{{{{kkkk....kkkk yyyykkkkxxxxrrrr%%%% 2.4.1 okf"kdZ vuqj{k.k iHzkkj 2.4.2 uVs od Z miHkkXs; 2.4.3 ejEer ,o a vuqj{k.k% 2.4.3.1 Hkou 2.4.3.2 l;a a= ,o a e'khujh 2.4.3.3 vU; 2.4.4 vuqj{k.k fØ;kdykik sa d s fy, vWkmVlkfslxZa iHzkkj 2.4.5 vU; ¼—Ik;k fofufnZ"V dj½sa mmmmiiii ;;;;kkkkxxssxxss10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 2.5 lllljjjjddddkkkkjjjjhhhh iiiiHHzzHHzzkkkkkkkkjjjj%%%% 2.5.1 ykblsal 'kYq d 2.5.2 ykblsal 'kYq d nMa ] ;fn dkbs Z gks 2.5.3 MCY;iw hlh iHzkkj % 2.5.3.1 jfsM;k s LiDs Vªe iHzkkj 2.5.3.2 ekbØksoso izHkkj 2.5.4 vU; ¼—Ik;k fofufnZ"V dj½sa mmmmiiii ;;;;kkkkxxssxxss 2.6 uuuuVVssVVss oooodddd ZZ ZZ iiiippzzppzz kkkkyyyyuuuu yyyykkkkxxxxrrrr%%%% 2.6.1 yhTM lfdVZ ,o a xVs o s izHkkj 2.6.2 rduhdh tkudkjh 'kYq d d s fy, jkW;YVh 2.6.3 fdjk;k ¼uVs od Z ?kVd midj.k vkSj lys lkbV½ 2.6.4 fctyh ,o a b/Zaku 2.6.5 vr%l;a kts u 2.6.5.1 lqokg;~ rk iHzkkj 2.6.5.2 vU; ¼—Ik;k fofufnZ"V dj½sa 2.6.6 fuf"Ø; volajpuk iHzkkj% 2.6.7 chek iHzkkj ¼uVs od Z ?kVd midj.k½ 2.6.8 uVs od Z ?kVd midj.kk sa gsr q vkmVlkfslxZa gsr q izHkkj 2.6.9 vU; ¼—Ik;k fofufnZ"V dj½sa mmmmiiii ;;;;kkkkxxssxxss 2.7 eeeeYYwwYYww ;;;;ââââkkkkllll ,,,,oooo aa aa iiiiffffjjjj''''kkkkkkkk//ss//sskkkkuuuu %%%% 2.7.1 uVs od Z ?kVdk sa ij eYw ;gzkl 2.7.2 ,de’q r izo’s k ‘kYq d@ ykblsal ‘kYq d ij eYw ;gzkl 2.7.3 LiDs Ve uhykeh jkf’k ij eYw ;âzkl 2.7.4 vU; eYw ;gzkl@ ifj’kk/sku ¼—Ik;k fofufn"ZV dj½sa mmmmiiii ;;;;kkkkxxssxxss 2.8 vvvvUUUU;;;; yyyykkkkxxxxrrrr%%%% 2.8.1 vpy lia fÙk ¼fuoy½ dh fcØh ij gkfu 2.8.2 fuxfer dk;kyZ ; O;; 2.8.3 vU; ¼—Ik;k fofufnZ"V dj½sa mmmmiiii ;;;;kkkkxxssxxss 2.9 ffffooooÙÙÙÙkkkk iiiiHHzzHHzzkkkkkkkkjjjj ¼fVIi.kh 1 dk lna Hk Z y½saa 2.9.1 cdSa iHzkkj 2.9.2 vU; ¼—Ik;k fofufnZ"V dj½sa mmmmiiii ;;;;kkkkxxssxxss 2.10 ddddyyqqyyqq yyyykkkkxxxxrrrr 3 CCCC;;;;kkkktttt rrrrFFFFkkkkkkkk ddddjjjj iiiiwowowowo ZZ ZZ yyyykkkkHHHHkkkk ,,,,oooo aa aa ggggkkkkffffuuuu 4 iiiiffzzffzzrrrrLLLLFFFFkkkkkkkkiiiiuuuu yyyykkkkxxxxrrrr lllleeeekkkk;;;;kkkkttssttss uuuu ¼¼¼¼ffffVVVVIIIIiiii....kkkkhhhh 2222 ddddkkkk llllnnaannaa HHHHkkkk ZZ ZZ yyyy½½saasaa½½saasaa 4.1 gkfsYMxa ykHk@gkfu4.2 vuiq wjd eYw ;âkl 4.3 ifjlia fÙk;k as d s ifzrLFkkiu d s QyLo:Ik ipz kyu ykxr e sa ifjoruZ 4.4 ddddyyqqyyqq lllleeeekkkk;;;;kkkkttssttss uuuu 5 CCCC;;;;kkkktttt rrrrFFFFkkkkkkkk ddddjjjj iiiiwowowowo ZZ ZZ yyyykkkkHHHHkkkk ,,,,oooo aa aa ggggkkkkffffuuuu 6 ddddyyqqyyqq ffffuuuu;;;;kkkkffssffssttttrrrr iiiittwawattwawa hhhh 7 ffffuuuu;;;;kkkkffssffssttttrrrr iiiittwawattwawa hhhh iiiijjjj iiiiffzzffzzrrrrQQQQyyyy (%) 8 ddddkkkkjjjjkkkkccssccss kkkkjjjj iiiijjjj iiiiffzzffzzrrrrQQQQyyyy (%) ffffVVVVIIIIiiii....kkkkhhhh 1 ____....kkkk@@@@mmmm////kkkkkkkkjjjj ffffuuuuffff////kkkk;;;;kkkk sasa sasa iiiijjjj CCCC;;;;kkkktttt ddddkkkk ss ss NNNNkkkkMMssMMss dd++dd++ jjjj 2 iiiiffzzffzzrrrrLLLLFFFFkkkkkkkkiiiiuuuu yyyykkkkxxxxrrrr yyyy[[ss[[ss kkkkkkkkddaaddaa uuuu dddd ss ss vvvvkkkk////kkkkkkkkjjjj iiiijjjj ffffjjjjiiiikkkkffssffssVVVVxxZaZaxxZaZa dddd ss ss ffffyyyy,,,, iiiizkzkzkzkllllffaaffaaxxxxddddAAAA iiiiffzzffzzrrrrLLLLFFFFkkkkkkkkiiiiuuuukkkk yyyykkkkxxxxrrrr yyyy[[ss[[ss kkkkkkkkddaaddaa uuuu dddd ss ss vvvvkkkk////kkkkkkkkjjjj iiiijjjj ffffiiiiNNNNyyyy ss ss oooo””””kkkk ZZ ZZ dddd ss ss vvvvkkkkddaaddaa MMMM++kk++kk ssaa sasa ddddkkkk ss ss HHHHkkkkjjjjuuuu ss ss ddddhhhh ddddkkkkbbbb ZZ ZZ vvvvkkkkoooo’’’’;;;;ddddrrrrkkkk uuuugggghhhh aa aa ggggAASSAASS 3 ffffooooffffuuuu;;;;eeee ddddhhhh vvvvuuuuqlqlqlqlppwwppww hhhh&&&& I eeee sasa sasa ffffuuuu////kkkkkkkkffZZffZZjjjjrrrr iiiiffzzffzzØØØØ;;;;kkkk dddd ss ss vvvvuuuuqlqlqlqlkkkkjjjj]]]] iiiiRRzzRRzz;;;;ddssddss llllsosososokkkk dddd ss ss ffffyyyy,,,, vvvvyyyyxxxx&&&&vvvvyyyyxxxx iiiiiizziizz ==== rrrrSS;;SS;;kkkkjjjj ffffdddd;;;;kkkk ttttkkkk,,,,xxxxkkkk AAAA iiiiiizziizz ==== cccchhhh yyyykkkkHHHHkkkk ,,,,oooo aa aa ggggkkkkffffuuuu ffffoooooooojjjj....kkkk &&&& mmmmRRRRiiiikkkknnnn ddddiiaaiiaa uuuuhhhh ddddkkkk uuuukkkkeeee %%%% llllsosososokkkk ddddkkkk uuuukkkkeeee %%%% iiiippzzppzz kkkkyyyyuuuu ddddkkkk yyyykkkkbbbbllllsalsalsalsal iiiizkzkzkzkIIIIrrrr llllsosososokkkk {{{{kkkks=s=s=s=: vvvvooooffff////kkkk : yyyykkkkxxxxrrrr vvvvkkkk////kkkkkkkkjjjj %%%% iiiijjjjiiiiajajajajkkkkxxxxrrrr yyyykkkkxxxxrrrr yyyy[[ss[[ss kkkkkkkkddaaddaa uuuu@@@@ iiiiffzzffzzrrrrLLLLFFFFkkkkkkkkiiiiuuuu yyyykkkkxxxxrrrr yyyy[[ss[[ss kkkkkkkkddaaddaa uuuu ¼¼¼¼::::IIIIkkkk,,,, yyyykkkk[[[[kkkk eeee½½ssaa½½ssaa ØØØØeeee ffffoooooooojjjj....kkkk mmmmRRRRiiiikkkknnnn ddddkkkk iiiiddzzddzz kkkkjjjj ¼¼¼¼ffffVVVVIIIIiiii....kkkkhhhh 1111 nnnn[[ss[[ss kkkk½½sasa½½sasa ddddyyqqyyqq llll[[aa[[aa ;;;;kkkk mmmmRRRRiiiikkkknnnn mmmmRRRRiiiikkkknnnn [[[[kkkk mmmmRRRRiiiikkkknnnn xxxx mmmmRRRRiiiikkkknnnn -------------------- dddd 1 jjjjkkkkttttLLLLoooo 1.1 jktLo ¼lsok dj l s fuoy½ 1.2 ?kVk, a % ikjxeu ¼ikl Fk½zw iHzkkj 1.2.1 ,Dlsl lsok inz krkvk sa dks 1.2.2 ,u,yMh lsok inz krkvk sa dks 1.2.3 vkb,Z yMh lsok inz krkvk sa dks 1.2.4 vU; ¼—Ik;k mYy[s k dj½sa 1.3 jktLo ¼ikl Fk zw dk fuoy½ 2 yyyykkkkxxxxrrrr%%%% 2.1 ddddkkkkffffeeeeddZZddZZ yyyykkkkxxxxrrrr%%%% 2.1.1 osru ,o a ikfjJfed 2.1.2 Hkfo”; fuf/k ,o a vU; fuf/k;ksa e sa v’a knku depZ kjh dY;k.k 2.1.3 2.1.4 ifz'k{k.k ,o a HkrhZ 2.1.5 vU; ¼—Ik;k fofufnZ"V dj½sa mmmmiiii ;;;;kkkkxxssxxss12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 2.2 iiii''zz''zz kkkkkkkkllllffffuuuudddd yyyykkkkxxxxrrrr%%%% 2.2.1 fdjk;k ¼uVs od Z midj.k ?kVdk sa ,o a lys lkbVk sa d s vykok½ 2.2.2 nj sa ,o a dj 2.2.3 chek iHzkkj ¼uVs od Z midj.k ?kVdk sa d s vykok½ 2.2.4 lpa kj ykxr % 2.2.5 fo|qr 2.2.6 ;k=k ,o a okgu O;; 2.2.7 dkuuw h ,o a i's ksoj iHzkkj 2.2.8 enq .z k ,o a y[s ku lkexzh 2.2.9 y[s kkijh{kk 'kYq d 2.2.10 vkWmVlkfslxZa iHzkkj 2.2.11 ,e,uih d s fy, lqokg;~ rk iHzkkj 2.2.12 vU; ¼—Ik;k fofufnZ"V dj½sa mmmmiiii ;;;;kkkkxxssxxss 2.3 ffffccccØØØØhhhh ,,,,oooo aa aa ffffooooiiii....kkkkuuuu yyyykkkkxxxxrrrr%%%% 2.3.1 foKkiu ,o a O;olk; lao/kuZ O;; 2.3.2 fcØh deh'ku 2.3.3 v'kk/s; ,o a lfanX/k _.k d s fy, izko/kku 2.3.4 cVV~ s [kkr s e sa Mkys x, v'kk/s; _.k 2.3.5 vkWmVlkfslxZa ¼fcfyax lsok, a ,o a xzkgd lsok,½a 2.3.6 vU; ¼—Ik;k fofufnZ"V dj½sa mmmmiiii ;;;;kkkkxxssxxss 2.4 vvvvuuuuqjqjqjqj{{{{kkkk....kkkk yyyykkkkxxxxrrrr%%%% 2.4.1 okf"kdZ vuqj{k.k iHzkkj 2.4.2 uVs od Z miHkkXs; 2.4.3 ejEer ,o a vuqj{k.k% 2.4.3.1 Hkou 2.4.3.2 l;a a= ,o a e'khujh 2.4.3.3 vU; 2.4.4 vuqj{k.k fØ;kdykik sa d s fy, vWkmVlkfslxZa iHzkkj 2.4.5 vU; ¼—Ik;k fofufnZ"V dj½sa mmmmiiii ;;;;kkkkxxssxxss 2.5 lllljjjjddddkkkkjjjjhhhh iiiiHHzzHHzzkkkkkkkkjjjj%%%% 2.5.1 ykblsal 'kYq d 2.5.2 ykblsal 'kYq d nMa ;fn dkbs Z gk s MCY;iw hlh çHkkj 2.5.3.1 2.5.3 jfsM;k s LiDs Vªe iHzkkj 2.5.3.2 ekbØksoso iHzkkj 2.5.4 vU; ¼—Ik;k fofufnZ"V dj½sammmmiiii ;;;;kkkkxxssxxss 2.6 uuuuVVssVVss oooodddd ZZ ZZ iiiippzzppzz kkkkyyyyuuuu yyyykkkkxxxxrrrr%%%% 2.6.1 yhTM lfdVZ ,o a xVs o s izHkkj 2.6.2 rduhdh tkudkjh 'kYq d d s fy, jkW;YVh 2.6.3 fdjk;k ¼uVs od Z ?kVd midj.k vkSj lys lkbV½ 2.6.4 fctyh ,o a b/Zaku 2.6.5 vr%l;a kts u 2.6.5.1 lqokg;~ rk iHzkkj 2.6.5.2 vU; ¼—Ik;k fofufnZ"V dj½sa 2.6.6 fuf"Ø; volajpuk iHzkkj% 2.6.7 chek iHzkkj ¼uVs od Z ?kVd midj.k½ 2.6.8 uVs od Z ?kVd midj.kk sa gsr q vkmVlkfslxZa gsr q iHzkkj 2.6.9 vU; ¼—Ik;k fofufnZ"V dj½sa mmmmiiii ;;;;kkkkxxssxxss 2.7 eeeeYYwwYYww ;;;;ââââkkkkllll ,,,,oooo aa aa iiiiffffjjjj''''kkkkkkkk//ss//sskkkkuuuu %%%% 2.7.1 uVs od Z ?kVdk sa ij eYw ;gzkl 2.7.2 ,de’q r izo’s k ‘kYq d@ ykblsal ‘kYq d ij eYw ;gzkl 2.7.3 LiDs Ve uhykeh jkf’k ij eYw ;âzkl 2.7.4 vU; eYw ;gzkl@ ifj’kk/sku ¼—Ik;k fofufn"ZV djsa½ mmmmiiii ;;;;kkkkxxssxxss 2.8 vvvvUUUU;;;; yyyykkkkxxxxrrrr%%%% 2.8.1 vpy lia fÙk ¼fuoy½ dh fcØh ij gkfu 2.8.2 fuxfer dk;kyZ ; O;; 2.8.3 vU; ¼—Ik;k fofufnZ"V dj½sa mmmmiiii ;;;;kkkkxxssxxss 2.9 ffffooooÙÙÙÙkkkk iiiiHHzzHHzzkkkkkkkkjjjj ¼fVIi.kh 1 dk lna Hk Z y½saa 2.9.1 cdSa iHzkkj 2.9.2 vU; ¼—Ik;k fofufnZ"V dj½sa mmmmiiii ;;;;kkkkxxssxxss ddddyyqqyyqq iiiiRRzzRRzz;;;;{{{{kkkk yyyykkkkxxxxrrrr (I) 3 uuuuVVssVVss oooodddd ZZ ZZ ????kkkkVVVVdddd yyyykkkkxxxxrrrr¼¼¼¼ffffVVVVIIIIiiii....kkkkhhhh 3333 ddddkkkk llllnnaannaa HHHHkkkk ZZ ZZ yyyy½½sasa½½sasa%%%% 3.1 uVs od Z ?kVd 1 3.2 uVs od Z ?kVd 2 3.3 uVs od Z ?kVd 3 3.4 uVs od Z ?kVd 4 3.5 uVs od Z ?kVd ………14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] ddddyyqqyyqq uuuuVVssVVss oooodddd ZZ ZZ ????kkkkVVVVdddd yyyykkkkxxxxrrrr (II) 4 llllggggkkkk;;;;dddd ddddkkkk;;;;@@ZZ@@ZZ ffffooooHHHHkkkkkkkkxxxx yyyykkkkxxxxrrrr ¼¼¼¼ffffVVVVIIIIiiii....kkkkhhhh 4444 ddddkkkk llllnnaannaa HHHHkkkk ZZ ZZ yyyy½½sasa½½sasa%%%% ddddyyqqyyqq llllggggkkkk;;;;dddd ddddkkkk;;;;@@ZZ@@ZZ ffffooooHHHHkkkkkkkkxxxx yyyykkkkxxxxrrrr (III)) 5 ddddyyqqyyqq yyyykkkkxxxxrrrr (I+II+III) 6 CCCC;;;;kkkktttt rrrrFFFFkkkkkkkk ddddjjjj iiiiwowowowo ZZ ZZ yyyykkkkHHHHkkkk ,,,,oooo aa aa ggggkkkkffffuuuu 7 iiiiffzzffzzrrrrLLLLFFFFkkkkkkkkiiiiuuuu yyyykkkkxxxxrrrr lllleeeekkkk;;;;kkkkttssttss uuuu ¼¼¼¼ffffVVVVIIIIiiii....kkkkhhhh 5555 ddddkkkk llllnnaannaa HHHHkkkk ZZ ZZ yyyy½½sasa½½sasa 7.1 gkfsYMxa ykHk@gkfu 7.2 vuiq wjd eYw ;gzkl 7.3 ifjlia fÙk;k as d s ifzrLFkkiu d s dkj.k ipz kyu ykxr es a ifjoruZ 7.4 dyq lek;kts u 8 CCCC;;;;kkkktttt rrrrFFFFkkkkkkkk ddddjjjj iiiiwowowowo ZZ ZZ yyyykkkkHHHHkkkk ,,,,oooo aa aa ggggkkkkffffuuuu 9 ddddyyqqyyqq ffffuuuu;;;;kkkkffssffssttttrrrr iiiittwawattwawa hhhh 10 ffffuuuu;;;;kkkkffssffssttttrrrr iiiittwawattwawa hhhh iiiijjjj iiiiffzzffzzrrrrQQQQyyyy(%) 11 VVVVuuuuvvZZvvZZ kkkksosososojjjj iiiijjjj iiiiffzzffzzrrrrQQQQyyyy (%) fVIif.k;k:a 1. fofu;e dh vuqlpw h& I e sa ;Fkk fofufn"ZV iRz;ds izklfaxd mRikn ds fy, ;g fooj.k rS;kj fd;k tk,xk A 2. _.k@m/kkj yh xb Z fuf/k;k sa ij C;kt dk s NkMs d+ jA 3. iiz = x l s ;Fkk varfjr 4. iiz = ?k l s ;Fkk varfjr@ foHkkftr 5. ifzrLFkkiu ykxr lek;kts u dk mi;kxs rc gkxs k tc fjikVs Z ifzrLFkkiu ykxr y[s kkda u d s vk/kkj ij cukb Z xb Z gkAs iiiiiizziizz ==== llllhhhh yyyykkkkxxxxrrrr iiii====dddd %%%% uuuuVVssVVss oooodddd ZZ ZZ ????kkkkVVVVdddd ddddiiaaiiaa uuuuhhhh ddddkkkk uuuukkkkeeee %%%% llllsosososokkkk ddddkkkk uuuukkkkeeee %%%% iiiippzzppzz kkkkyyyyuuuu ddddkkkk yyyykkkkbbbbllllsalsalsalsal iiiizkzkzkzkIIIIrrrr llllsosososokkkk {{{{kkkks=s=s=s=: vvvvooooffff////kkkk %%%% yyyykkkkxxxxrrrr vvvvkkkk////kkkkkkkkjjjj %%%% iiiijjjjiiiiajajajajkkkkxxxxrrrr yyyykkkkxxxxrrrr yyyy[[ss[[ss kkkkkkkkddaaddaa uuuu@@@@ iiiiffzzffzzrrrrLLLLFFFFkkkkkkkkiiiiuuuu yyyykkkkxxxxrrrr yyyy[[ss[[ss kkkkkkkkddaaddaa uuuu (::::IIIIkkkk,,,, yyyykkkk[[[[kkkk eeee½½sasa½½sasa ØØØØeeee ffffoooooooojjjj....kkkk uuuuVVssVVss oooodddd ZZ ZZ ????kkkkVVVVdddd uuuuVVssVVss oooodddd ZZ ZZ ????kkkkVVVVdddd uuuuVVssVVss oooodddd ZZ ZZ ????kkkkVVVVdddd ttttkkkkMMssMMss ++++ llll[[aa[[aa ;;;;kkkk 1 2 …. yyyykkkkxxxxrrrr:sasasasa 1 uuuuVVssVVss oooodddd ZZ ZZ iiiiRRzzRRzz;;;;{{{{kkkk yyyykkkkxxxxrrrr 1.1 ddddeeeeppZZppZZ kkkkjjjjhhhh yyyykkkkxxxxrrrr 1.1.1 osru ,o a ikfjJfed 1.1.2 Hkfo"; fuf/k ,o a vU; fuf/k;ksa e sav'a knku 1.1.3 depZ kjh dY;k.k 1.1.4 ifz'k{k.k ,o a HkrhZ 1.1.5 vU; ¼—Ik;k mYy[s k dj½sa mmmmiiii&&&&ttttkkkkMMssMMss ++++ 1.2 iiii''zz''zz kkkkkkkkllllffffuuuudddd yyyykkkkxxxxrrrr%%%% 1.2.1 fdjk;k ¼uVs od Z midj.k ?kVdk sa ,o a lys lkbVk sa d s vykok½ 1.2.2 nj sa ,o a dj 1.2.3 chek iHzkkj ¼uVs od Z midj.k ?kVdk sa d s vykok½ 1.2.4 lpa kj ykxr % 1.2.5 fo|qr 1.2.6 ;k=k ,o a okgu O;; 1.2.7 dkuuw h ,o a i's ksoj iHzkkj 1.2.8 enq .z k ,o a y[s ku lkexzh 1.2.9 y[s kkijh{kk 'kYq d 1.2.10 vkWmVlkfslxZa iHzkkj 1.2.11 ,e,uih d s fy, lqokg;~ rk iHzkkj 1.2.12 vU; ¼—Ik;k fofufnZ"V dj½sa mmmmiiii ;;;;kkkkxxssxxss 1.3 ffffccccØØØØhhhh ,,,,oooo aa aa ffffooooiiii....kkkkuuuu yyyykkkkxxxxrrrr%%%% 1.3.1 foKkiu ,o a O;olk; lao/kuZ O;; 1.3.2 fcØh deh'ku 1.3.3 v'kk/s; ,o a lfanX/k _.k d s fy, izko/kku 1.3.4 cVV~ s [kkr s e sa Mkys x, v'kk/s; _.k 1.3.5 vkWmVlkfslxZa ¼fcfyax lsok, a ,o a xzkgd lsok,½a 1.3.6 vU; ¼—Ik;k fofufnZ"V dj½sa mmmmiiii ;;;;kkkkxxssxxss 1.4 vvvvuuuuqjqjqjqj{{{{kkkk....kkkk yyyykkkkxxxxrrrr%%%% 1.4.1 okf"kdZ vuqj{k.k iHzkkj 1.4.2 uVs od Z miHkkXs; 1.4.3 ejEer ,o a vuqj{k.k% 1.4.3.1 Hkou 1.4.3.2 l;a a= ,o a e'khujh 1.4.3.3 vU; 1.4.4 vuqj{k.k fØ;kdykik sa d s fy, vWkmVlkfslxZa iHzkkj 1.4.5 vU; ¼—Ik;k fofufnZ"V dj½sa mmmmiiii ;;;;kkkkxxssxxss 1.5 lllljjjjddddkkkkjjjjhhhh iiiiHHzzHHzzkkkkkkkkjjjj%%%% 1.5.1 ykblsal 'kYq d 1.5.2 ykblsal 'kYq d nMa ] ;fn dkbs Z gks16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 1.5.3 MCY;iw hlh iHzkkj % 1.5.3.1 jfsM;k s LiDs Vªe iHzkkj 1.5.3.2 ekbØksoso izHkkj 1.5.4 vU; ¼—Ik;k fofufnZ"V dj½sa mmmmiiii ;;;;kkkkxxssxxss 1.6 uuuuVVssVVss oooodddd ZZ ZZ iiiippzzppzz kkkkyyyyuuuu yyyykkkkxxxxrrrr%%%% 1.6.1 yhTM lfdVZ ,o a xVs o s izHkkj 1.6.2 rduhdh tkudkjh 'kYq d d s fy, jkW;YVh 1.6.3 fdjk;k ¼uVs od Z ?kVd midj.k vkSj lys lkbV½ 1.6.4 fctyh ,o a b/Zaku 1.6.5 vr%l;a kts u 1.6.5.1 lqokg;~ rk iHzkkj 1.6.5.2 vU; ¼—Ik;k fofufnZ"V dj½sa 1.6.6 fuf"Ø; volajpuk iHzkkj% 1.6.7 chek iHzkkj ¼uVs od Z ?kVd midj.k½ 1.6.8 uVs od Z ?kVd midj.kk sa gsr q vkmVlkfslxZa gsrq iHzkkj 1.6.9 vU; ¼—Ik;k fofufnZ"V dj½sa mmmmiiii ;;;;kkkkxxssxxss 1.7 eeeeYYwwYYww ;;;;ââââkkkkllll ,,,,oooo aa aa iiiiffffjjjj''''kkkkkkkk//ss//sskkkkuuuu %%%% 1.7.1 uVs od Z ?kVdk sa ij eYw ;gzkl 1.7.2 ,de’q r izo’s k ‘kYq d@ ykblsal ‘kYq d ij eYw ;gzkl 1.7.3 LiDs Ve uhykeh jkf’k ij eYw ;âzkl 1.7.4 vU; eYw ;gzkl@ ifj’kk/sku ¼—Ik;k fofufn"ZV djsa½ mmmmiiii ;;;;kkkkxxssxxss 1.8 vvvvUUUU;;;; yyyykkkkxxxxrrrr%%%% 1.8.1 vpy lia fÙk ¼fuoy½ dh fcØh ij gkfu 1.8.2 fuxfer dk;kyZ ; O;; 1.8.3 vU; ¼—Ik;k fofufnZ"V dj½sa mmmmiiii ;;;;kkkkxxssxxss 1.9 ffffooooÙÙÙÙkkkk iiiiHHzzHHzzkkkkkkkkjjjj ¼fVIi.kh 1 dk lna Hk Z y½saa 1.9.1 cdSa iHzkkj 1.9.2 vU; ¼—Ik;k fofufnZ"V dj½sa mmmmiiii ;;;;kkkkxxssxxss ddddyyqqyyqq yyyykkkkxxxxrrrr 1.10 iiiiffzzffzzrrrrLLLLFFFFkkkkkkkkiiiiuuuu yyyykkkkxxxxrrrr lllleeeekkkk;;;;kkkkttssttss uuuu ¼¼¼¼ffffVVVVIIIIiiii....kkkkhhhh 2222 nnnn[[ss[[ss kkkk½½sasa½½sasa 1.10.1 gkfsYMxa ykHk@gkfu 1.10.2 iwjd eYw ;gzkl1.10.3 ifjlia fÙk;k as d s ifzrLFkkiu d s ykxr e sa ifjoruZ dkj.k ipz kyu 1.10.4 dyq lek;kts u ddddyyqqyyqq uuuuVVssVVss oooodddd ZZ ZZ iiiiRRzzRRzz;;;;{{{{kkkk yyyykkkkxxxxrrrr (I) 2 llllggggkkkk;;;;dddd ddddkkkk;;;;@@ZZ@@ZZ ffffooooHHHHkkkkkkkkxxxx llll ss ss vvvvararararffffjjjjrrrr yyyykkkkxxxxrrrr 2.1 ffffooooHHHHkkkkkkkkxxxx 1 2.2 ffffooooHHHHkkkkkkkkxxxx 2 2.3 ffffooooHHHHkkkkkkkkxxxx 3 2.4 ffffooooHHHHkkkkkkkkxxxx …….. ddddyyqqyyqq llllggggkkkk;;;;dddd ddddkkkk;;;;@@ZZ@@ZZ ffffooooHHHHkkkkkkkkxxxx yyyykkkkxxxxrrrr (II) ddddyyqqyyqq uuuuVVssVVss oooodddd ZZ ZZ yyyykkkkxxxxrrrr (I+II) mmmmRRRRiiiikkkknnnnkkkk sasa sasa ggggsrsrsrsr qq qq uuuuVVssVVss oooodddd ZZ ZZ ????kkkkVVVVdddd yyyykkkkxxxxrrrr ddddkkkk mmmmRRRRiiiikkkknnnnkkkk sasa sasa eeee sasa sasa vvvvkkkkccccVVaaVVaa uuuu ffffoooooooojjjj....kkkk mmmmRRRRiiiikkkknnnn dddd mmmmRRRRiiiikkkknnnn [[[[kkkk mmmmRRRRiiiikkkknnnn xxxx mmmmRRRRiiiikkkknnnn ttttkkkkMMssMMss ++++ …. uuuuVVssVVss oooodddd ZZ ZZ ????kkkkVVVVdddd 1 uuuuVVssVVss oooodddd ZZ ZZ ????kkkkVVVVdddd 2 uuuuVVssVVss oooodddd ZZ ZZ ????kkkkVVVVdddd ……. ttttkkkkMMssMMss ++++ fVIif.k;k:a 1 _.k@m/kkj yh xb Z fuf/k;k sa ij C;kt dk s NkMs d+ jA 2 ifzrLFkkiu ykxr lek;kts u dk mi;kxs rc gkxs k tc fjikVs Z izfrLFkkiu ykxr y[s kkda u d s vk/kkj ij cukb Z xbZ gkAs 3 ;fn fdlh vU; lsok d s lkFk dkbs Z l;a Dq r uVs od Z ?kVd gS] rk s mldh ykxr dk s foHkkftr fd;k tk,xk rFkk ml s lca fa/kr lsokokj ykxr i=d e sa n'kk;Z k tk,xkA 4 fofu;e dh vuqlpw h& II e sa uVs od Z ?kVdk sa dh lpw h nh xb Z gSA lsok inz krkvk sa }kjk bl lpw h dk i;z kxs fd;k tk,A ;fn dkbs Z uVs od Z ?kVd izklfaxd ugh a gS rk s bl s 'kUw; d s :Ik e sa n'kk;Z k tk,xkA iiiiiizziizz ==== MMMMhhhh yyyykkkkxxxxrrrr iiii====dddd%%%% llllggggkkkk;;;;dddd ddddkkkk;;;;@@ZZ@@ZZ ffffooooHHHHkkkkkkkkxxxx ddddiiaaiiaa uuuuhhhh ddddkkkk uuuukkkkeeee: llllsosososokkkk ddddkkkk uuuukkkkeeee: iiiippzzppzz kkkkyyyyuuuu ddddkkkk yyyykkkkbbbbllllsalsalsalsal iiiizkzkzkzkIIIIrrrr {{{{kkkks=s=s=s=: vvvvooooffff////kkkk: yyyykkkkxxxxrrrr ddddkkkk vvvvkkkk////kkkkkkkkjjjj: iiiijjjjiiaaiiaa jjjjkkkkxxxxrrrr yyyykkkkxxxxrrrr yyyy[[ss[[ss kkkkkkkkddaaddaa uuuu@@@@iiiiffzzffzzrrrrLLLLFFFFkkkkkkkkiiiiuuuu yyyykkkkxxxxrrrr yyyy[[ss[[ss kkkkkkkkddaaddaa uuuu ¼¼¼¼####iiii,,,, yyyykkkk[[[[kkkk eeee½½sasa½½sasa ØØØØeeee llll[[aa[[aa ;;;;kkkk ffffoooooooojjjj....kkkk ffffooooHHHHkkkkkkkkxxxx 1 ffffooooHHHHkkkkkkkkxxxx ffffooooHHHHkkkkkkkkxxxx ffffooooHHHHkkkkkkkkxxxx ffffooooHHHHkkkkkkkkxxxx vvvvUUUU;;;; tkMs + 2 3 4 5 yyyykkkkxxxxrrrr sasa sasa 1.1 ddddeeeeppZZppZZ kkkkjjjjhhhh yyyykkkkxxxxrrrr 1.1.1 osru ,o a ikfjJfed 1.1.2 Hkfo"; fuf/k ,o a vU; fuf/k;ksa e sa v'a knku 1.1.3 depZ kjh dY;k.k 1.1.4 ifz'k{k.k ,o a HkrhZ18 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 1.1.5 vU; ¼—Ik;k mYy[s k dj½sa mmmmiiii&&&&ttttkkkkMMssMMss ++++ 1.2 iiii''zz''zz kkkkkkkkllllffffuuuudddd yyyykkkkxxxxrrrr%%%% 1.2.1 fdjk;k ¼uVs od Z midj.k ?kVdk sa ,o a lys lkbVk sa d s vykok½ 1.2.2 nj sa ,o a dj 1.2.3 chek iHzkkj ¼uVs od Z midj.k ?kVdk sa d s vykok½ 1.2.4 lpa kj ykxr % 1.2.5 fo|qr 1.2.6 ;k=k ,o a okgu O;; 1.2.7 dkuuw h ,o a i's ksoj iHzkkj 1.2.8 enq .z k ,o a y[s ku lkexzh 1.2.9 y[s kkijh{kk 'kYq d 1.2.10 vkWmVlkfslxZa iHzkkj 1.2.11 ,e,uih d s fy, lqokg;~ rk iHzkkj 1.2.12 vU; ¼—Ik;k fofufnZ"V dj½sa mmmmiiii ;;;;kkkkxxssxxss 1.3 ffffccccØØØØhhhh ,,,,oooo aa aa ffffooooiiii....kkkkuuuu yyyykkkkxxxxrrrr%%%% 1.3.1 foKkiu ,o a O;olk; lao/kuZ O;; 1.3.2 fcØh deh'ku 1.3.3 v'kk/s; ,o a lfanX/k _.k d s fy, izko/kku 1.3.4 cVV~ s [kkr s e sa Mkys x, v'kk/s; _.k 1.3.5 vkWmVlkfslxZa ¼fcfyax lsok, a ,o a xzkgd lsok,½a 1.3.6 vU; ¼—Ik;k fofufnZ"V dj½sa mmmmiiii ;;;;kkkkxxssxxss 1.4 vvvvuuuuqjqjqjqj{{{{kkkk....kkkk yyyykkkkxxxxrrrr%%%% 1.4.1 okf"kdZ vuqj{k.k iHzkkj 1.4.2 uVs od Z miHkkXs; 1.4.3 ejEer ,o a vuqj{k.k% 1.4.3.1 Hkou 1.4.3.2 l;a a= ,o a e'khujh 1.4.3.3 vU; 1.4.4 vuqj{k.k fØ;kdykik sa d s fy, vWkmVlkfslxZa iHzkkj 1.4.5 vU; ¼—Ik;k fofufnZ"V dj½sa mmmmiiii ;;;;kkkkxxssxxss 1.5 lllljjjjddddkkkkjjjjhhhh iiiiHHzzHHzzkkkkkkkkjjjj%%%% 1.5.1 ykblsal 'kYq d 1.5.2 ykblsal 'kYq d nMa ] ;fn dkbs Z gks 1.5.3 MCY;iw hlh iHzkkj % 1.5.3.1 jfsM;k s LiDs Vªe iHzkkj1.5.3.2 ekbØksoso izHkkj 1.5.4 vU; ¼—Ik;k fofufnZ"V dj½sa mmmmiiii ;;;;kkkkxxssxxss 1.6 uuuuVVssVVss oooodddd ZZ ZZ iiiippzzppzz kkkkyyyyuuuu yyyykkkkxxxxrrrr%%%% 1.6.1 yhTM lfdVZ ,o a xVs o s izHkkj 1.6.2 rduhdh tkudkjh 'kYq d d s fy, jkW;YVh 1.6.3 fdjk;k ¼uVs od Z ?kVd midj.k vkSj lys lkbV½ 1.6.4 fctyh ,o a b/Zaku 1.6.5 vr%l;a kts u 1.6.5.1 lqokg;~ rk iHzkkj 1.6.5.2 vU; ¼—Ik;k fofufnZ"V dj½sa 1.6.6 fuf"Ø; volajpuk iHzkkj% 1.6.7 chek iHzkkj ¼uVs od Z ?kVd midj.k½ 1.6.8 uVs od Z ?kVd midj.kk sa gsr q vkmVlkfslxZa gsrq iHzkkj 1.6.9 vU; ¼—Ik;k fofufnZ"V dj½sa mmmmiiii ;;;;kkkkxxssxxss 1.7 eeeeYYwwYYww ;;;;ââââkkkkllll ,,,,oooo aa aa iiiiffffjjjj''''kkkkkkkk//ss//sskkkkuuuu %%%% 1.7.1 uVs od Z ?kVdk sa ij eYw ;gzkl 1.7.2 ,de’q r izo’s k ‘kYq d@ ykblsal ‘kYq d ij eYw ;gzkl 1.7.3 LiDs Ve uhykeh jkf’k ij eYw ;âzkl 1.7.4 vU; eYw ;gzkl@ ifj’kk/sku ¼—Ik;k fofufn"ZV djsa½ mmmmiiii ;;;;kkkkxxssxxss 1.8 vvvvUUUU;;;; yyyykkkkxxxxrrrr%%%% 1.8.1 vpy lia fÙk ¼fuoy½ dh fcØh ij gkfu 1.8.2 fuxfer dk;kyZ ; O;; 1.8.3 vU; ¼—Ik;k fofufnZ"V dj½sa mmmmiiii ;;;;kkkkxxssxxss 1.9 ffffooooÙÙÙÙkkkk iiiiHHzzHHzzkkkkkkkkjjjj ¼fVIi.kh 1 dk lna Hk Z y½saa 1.9.1 cdSa iHzkkj 1.9.2 vU; ¼—Ik;k fofufnZ"V dj½sa mmmmiiii ;;;;kkkkxxssxxss ddddyyqqyyqq yyyykkkkxxxxrrrr 1.10 iiiiffzzffzzrrrrLLLLFFFFkkkkkkkkiiiiuuuu yyyykkkkxxxxrrrr lllleeeekkkk;;;;kkkkttssttss uuuu ¼¼¼¼ffffVVVVIIIIiiii....kkkkhhhh 2222 nnnn[[ss[[ss kkkk½½sasa½½sasa 1.10.1 gkfsYMxa ykHk@gkfu 1.10.2 iwjd eYw ;gzkl 1.10.3 ifjlia fÙk;k as d s ifzrLFkkiu d s ykxr e sa ifjoruZ dkj.k ipz kyu20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 1.10.4 dyq lek;kts u ddddyyqqyyqq yyyykkkkxxxxrrrr &&&& llllggggkkkk;;;;dddd ddddkkkk;;;;@@ZZ@@ZZ ffffooooHHHHkkkkkkkkxxxx fVIif.k;k:a 1 _.k@m/kkj yh xb Z fuf/k;k sa ij C;kt dk s NkMs d+ jA 2 ifzrLFkkiu ykxr lek;kts u dk mi;kxs rc gkxs k tc fjikVs Z izfrLFkkiu ykxr y[s kkda u d s vk/kkj ij cukb Z xbZ gkAs 3 foHkkxk sa dh ladsrkRed lpw h uhp s nh xb Z gS%& ØØØØeeee ffffooooHHHHkkkkkkkkxxxxkkkk sasa sasa ddddhhhh llllppwwppww hhhh llll[[aa[[aa ;;;;kkkk 1. ekuo lalk/ku@dkfedZ 2. i'z kklu 3. ejEer ,o a vuqj{k.k 4. lpw uk izkS|kfsxdh@bMZ hih 5. dkuuw h@fofu;ked 6. foÙk ,o y[s kk 7. dkiksZjVs @ldyZ dk;kyZ ; 8. vU; foHkkx llllggggkkkk;;;;dddd ddddkkkk;;;;@@ZZ@@ZZ ffffooooHHHHkkkkkkkkxxxx ddddhhhh yyyykkkkxxxxrrrr ddddkkkk mmmmRRRRiiiikkkknnnn@@@@uuuuVVssVVss oooodddd ZZ ZZ ????kkkkVVVVddddkkkk sasa sasa eeee sasa sasa vvvvkkkkccccVVaaVVaa uuuu (####iiii;;;; ss ss yyyykkkk[[[[kkkk eeee)sasasasa ffffooooHHHHkkkkkkkkxxxx ffffooooHHHHkkkkkkkkxxxx 1111 ffffooooHHHHkkkkkkkkxxxx 2222 ffffooooHHHHkkkkkkkkxxxx 3333 ffffooooHHHHkkkkkkkkxxxx 4444 ffffooooHHHHkkkkkkkkxxxx 5555 vvvvUUUU;;;; mmmmRRRRiiiikkkknnnnkkkk sasa sasa dddd ss ss ffffyyyy,,,, vvvvkkkkccccVVaaVVaa uuuu mRikn d mRikn [k mRikn x mRikn ?k mRikn Pk mRikn ----- uuuuVVssVVss oooodddd ZZ ZZ ????kkkkVVVVddddkkkk sasa sasa dddd ss ss ffffyyyy,,,, vvvvkkkkccccVVaaVVaa uuuu uVs od Z ?kVd 1 uVs od Z ?kVd 2 uVs od Z ?kVd 3 uVs od Z ?kVd 4 uVs od Z ?kVd 5 uVs od Z ?kVd---------- ddddyyqqyyqq izi= bZ ldy [kaM] ewY;gzkl ,oa fuoy [kaM dk fooj.k & lsok daiuh dk uke% lsok dk uke% izpkyu dk ykblsal izkIr {ks=% vof/k% ykxr dk vk/kkj% ijaijkxr ykxr ys[kkadu@izfrLFkkiu ykxr ys[kkadu ldy [kaM@ewY;gzkl@fuoy [kaM ¼#i, yk[k esa½ffffoooooooojjjj....kkkk eeeewrwrwrwr ZZ ZZlllliiaaiiaaffffÙÙÙÙkkkk;;;;kkkk aa aa vvvveeeewrwrwrwr ZZ ZZlllliiaaiiaaffffÙÙÙÙkkkk;;;;kkkk aa aa HHHHkkkkffwwffwweeee HHHHkkkkoooouuuu llll;;aa;;aa a=a=a=a= ,,,,oooo aa aa ddddIIaaIIaa;;;;VVwwVVww jjjj ddddkkkk;;;;kkkkyyZZyyZZ ;;;; QQQQuuuuhhhhppZZppZZ jjjj ooookkkkgggguuuu vvvvUUUU;;;; LLLLiiiiDDSSDDSSVVVVªªeeªªee yyyykkkkbbbbllllsalsalsalsal ccccMMSSaaMMSSaa ffffooooMMMMFF~~FF~~kkkk iiiiVVssVVss VVsasaVVsasa @@@@ vvvvUUUU;;;; eeee''''kkkkhhhhuuuujjjjhhhh mmmmiiiiddddjjjj....kkkk vvvvkkkkSSjjSSjj bbbbLLLLrrrreesseesskkkkyyyy ddddjjjjuuuu ss ss ''''kkkkYYqqYYqqdddd@@@@,,,,ddddcccckkkkjjjjxxxxhhhh rrrrdddduuuuhhhhddddhhhh ttttkkkkMMssMMss ++++ ffffQQQQDDDDLLLLppppjjjj ddddkkkk iiiizozozozo''ss''sskkkk ''''kkkkYYqqYYqqdddd ttttkkkkuuuuddddkkkkjjjjhhhh vvvvffff////kkkkddddkkkkjjjj@@@@ uuuuhhhhyyyykkkkeeeehhhh jjjjkkkkffff’’’’kkkk uuuuVVssVVss oooodddd ZZ ZZ????kkkkVVVVdddd ¼¼¼¼ffffVVVVIIIIiiii....kkkkhhhh 1111 ddddkkkk llllnnaannaa HHHHkkkk ZZ ZZyyyy½½sasa½½sasa --- --- mmmmiiii&&&&ttttkkkkMMssMMss ++ ++¼¼¼¼dddd½½½½ llllggggkkkk;;;;dddd ddddkkkk;;;;@@ZZ@@ZZ ffffooooHHHHkkkkkkkkxxxx@@@@vvvvUUUU;;;; ¼¼¼¼ffffVVVVIIIIiiii....kkkkhhhh 2222 ddddkkkk llllnnaannaa HHHHkkkk ZZ ZZyyyy½½sasa½½sasa --- --- mmmmiiii&&&&ttttkkkkMMssMMss ++ ++¼¼¼¼[[[[kkkk½½½½ ttttkkkkMMssMMss ++ ++¼¼¼¼dddd$$$$[[[[kkkk½½½½ fVIif.k;k:a 1. tSlk fd fofu;e dh vuqlpw h&II e safofu/kkZfjr gAS ble salk>a k uVs od Z?kVd sd slkFk&lkFk mRiknk sad sfy, iRz;{k :Ik l sfpfUgr uVs od Z?kVd Hkh ‘kkfey gASa 2. ble savpy liafÙk;k a¼uVs od Z?kVdk sad svykok½ tkfsd mRiknk sad sfy, iRz;{k :Ik l sfpfUgr gASa 3. vpy liafÙk ¼ldy [akM@fuoy [kMa ½ ,o alfapr eYw;gzkl d sfy, vyx fooj.kA 4. iiz= e safo'k"sk :Ik l smYy[s k gk sfd bl siajijkxr ykxr vk/kkj ;k ifzrLFkkiu ykxr e sal sfdld svk/kkj ij r;S kj fd;k x;k gAS 5. fjikfsVxZa vof/k d snkSjku fofHkUu vpy liafÙk;k saij iHzkkfjr eYw;gzkl dh nj d sfooj.k dk siiz=&b Zd slkFk lya Xu fd;k tk,A 6. iRz;ds J.skh d svarxZr mikDsr QkeVsZ e salpw uk e savilkekU; liafÙk;k sadk eYw; 'kkfey gkxs kA iiiiiizziizz==== &&&& ,,,,QQQQ ffffuuuu;;;;kkkkffssffssttttrrrr iiiittwawattwawa hhhh ffffoooooooojjjj....kkkk &&&& llllsosososokkkk ddddiiaaiiaauuuuhhhh ddddkkkk uuuukkkkeeee: llllsosososokkkk ddddkkkk uuuukkkkeeee: iiiippzzppzz kkkkyyyyuuuu ddddkkkk yyyykkkkbbbbllllsalsalsalsal iiiizkzkzkzkIIIIrrrr {{{{kkkks=s=s=s=: vvvvooooffff////kkkk: yyyykkkkxxxxrrrr ddddkkkk vvvvkkkk////kkkkkkkkjjjj: iiiijjjjiiaaiiaajjjjkkkkxxxxrrrr yyyykkkkxxxxrrrr yyyy[[ss[[sskkkkkkkkddaaddaa uuuu@@@@iiiiffzzffzzrrrrLLLLFFFFkkkkkkkkiiiiuuuu yyyykkkkxxxxrrrr yyyy[[ss[[sskkkkkkkkddaaddaa uuuu (####iiii,,,, yyyykkkk[[[[kkkk eeee)sasasasa ffffoooooooojjjj....kkkk ppppkkkkyyyy ww wwoooo""""kkkk ZZZZ ffffiiiiNNNNyyyykkkk oooo""""kkkk ZZZZ ffffuuuu;;;;kkkkffssffssttttrrrr iiiittwawattwawa hhhh dddd ss ss lllliiaaiiaaffffÙÙÙÙkkkk ddddhhhh iiiiffzzffzzrrrrLLLLFFFFkkkkkkkkiiiiuuuu yyyykkkkxxxxrrrr ddddyyqqyyqq ddddyyqqyyqq ????kkkkVVVVdddd dddd ss ssffffyyyy,,,, lllleeeekkkk;;;;kkkkttssttss uuuu ffffuuuu;;;;kkkkffssffssttttrrrr iiiittwawattwawa hhhh dddd ss ss????kkkkVVVVdddd ¼¼¼¼ffffVVVVIIIIiiii....kkkkhhhh 2222 nnnn[[ss[[sskkkk½½sasa½½sasa vvvvppppyyyy lllliiaaiiaaffffÙÙÙÙkkkk ¼¼¼¼llllddddyyyy ccccgggghhhh eeeeYYwwYYww;;;;½½½½ ????kkkkVVVVkkkk,,,,%%aa%%aa llllffaaffaapppprrrr eeeeYYwwYYww;;;;ggggzkzkzkzkllll vvvvppppyyyy lllliiaaiiaaffffÙÙÙÙkkkk ddddkkkk ffffuuuuooooyyyy ccccgggghhhh eeeeYYwwwwYYwwww;;;; (I) iiiittwawattwawa hhhhxxxxrrrr iiiixxzzxxzz ffffrrrr ddddkkkk;;;;:ZZZZ LLLLiiiiDDSSDDSSVVVVªªeeªªee bbbbLLLLrrrreesseesskkkkyyyy ddddjjjjuuuu ss ssddddkkkk vvvvffff////kkkkddddkkkkjjjj@@@@ uuuuhhhhyyyykkkkeeeehhhh jjjjkkkkffff’’’’kkkk yyyykkkkbbbbllllsalsalsalsal ''''kkkkYYqqYYqqdddd@@@@,,,,ddddcccckkkkjjjjxxxxhhhh iiiizozozozo''ss''sskkkk ''''kkkkYYqqYYqqdddd vU; ddddyyqqyyqq iiiittwawattwawa hhhhxxxxrrrr iiiixxzzxxzz ffffrrrr ddddkkkk;;;; ZZ ZZ(II) ppppkkkkyyyy ww wwlllliiaaiiaaffffÙÙÙÙkkkk;;;;kkkk%%aa%%aa ppppkkkkyyyy ww wwffffuuuuoooo''ss''sskkkk OOOO;;;;kkkkiiiikkkkjjjj iiiizkzkzkzkIIII;;;; LLLLVVVVkkkkWWddWWdd jjjjkkkkddssddss MMMM ++ ++vvvvkkkkSjSjSjSj jjjjkkkkddssddss MMMM ++ ++lllleeeerrrrYYqqYYqq;;;; vvvvYYYYiiii&&&&ddddkkkkffffyyyydddd ____....kkkk vvvvkkkkSjSjSjSj vvvvffffxxxxeezzeezz vvvvUUUU;;;; ¼¼¼¼ddddii``ii``;;;;kkkk ffffooooffffuuuuffffnnnn””ZZ””ZZVVVV ddddjjjj½½sasa½½sasa mmmmiiii&&&&ttttkkkkMMssMMss ++ ++ ppppkkkkyyyy ww wwnnnn;;ss;;ss rrrrkkkk,,,,%%aa%%aa ¼¼¼¼ffffVVVVIIIIiiii....kkkkhhhh 3333 ddddkkkk llllnnaannaa HHHHkkkk ZZ ZZyyyy½½sasa½½sasa vvvvYYYYiiii ddddkkkkffffyyyydddd ____....kkkk O;kikj n;s vYi dkfyd izko/kku vvvvUUUU;;;; ¼¼¼¼ddddii``ii``;;;;kkkk ffffooooffffuuuuffffnnnn””ZZ””ZZVVVV ddddjjjj½½sasa½½sasa mmmmiiii&&&&ttttkkkkMMssMMss ++ ++ ffffuuuuooooyyyy ddddkkkk;;;;''ZZ''ZZkkkkhhhhyyyy iiiittwawattwawa hhhh ¼¼¼¼ppppkkkkyyyy ww wwlllliiaaiiaaffffÙÙÙÙkkkk;;;;kkkk aa aa????kkkkVVVVkkkk ppppkkkkyyyy ww wwnnnn;;ss;;ss rrrrkkkk,,,,½½aa½½aa (III) ddddyyqqyyqq ffffuuuu;;;;kkkkffssffssttttrrrr iiiittwawattwawa hhhh (I + II+ III) iiiittawawttawaw hhhh ddddkkkk HHHHkkkkkkkkffffjjjjrrrr vvvvkkkkSlSlSlSlrrrr yyyykkkkxxxxrrrr vvvvFFFFkkkkkkkkZrZrZrZr ~~ ~~MMMMCCCCYYYY;;;;,,ww,,wwllllhhhhllllhhhh ( % eeee)sasasasa ¼¼¼¼ddddII``II``kkkk;;;;kkkk uuuukkkkVVssVVss 3333 ddddkkkk llllnnaannaa HHHHkkkk ZZ ZZyyyy½½sasa½½sasa ffffVVVVIIIIiiiiffff....kkkk;;;;kkkk:aaaa22 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 1---- fu;kfstr itwa h l srkRi; Zy[s kkda u vof/k d svar e safu;kfstr itwa h gAS 2- ifzrLFkkiu ykxr lek;kts u ,o afuoy ifzrLFkkiu ykxr] ifzrLFkkiu ykxr y[s kkda u d svk/kkj ij r;S kj dh xb ZfjikVs Zd sfy, izklafxd gAS ifzrLFkkiu ykxr y[s kkda u ij vk/kkfjr fjikVs k sZae safiNy so"k Zd svkda M +sHkju sdh vko';drk ugh agAS 3- MCY;,wlhlh] itwa h dh iwo Zdj Hkkfjr vkSlr ykxr gAS iwo Zdj MCY;,wlhlh dh x.kuk dk fooj.k lya Xu fd;k tkuk pkfg,A iiiiiizziizz ==== tttthhhh ffffuuuu;;;;kkkkffssffssttttrrrr iiiittwawattwawa hhhh ffffoooooooojjjj....kkkk&&&& mmmmRRRRiiiikkkknnnnkkkk sasa sasa dddd ss ss ffffyyyy,,,, vvvvkkkkccccVVaaVVaa uuuu ddddiiaaiiaa uuuuhhhh ddddkkkk uuuukkkkeeee %%%% llllsosososokkkk ddddkkkk uuuukkkkeeee %%%% iiiippzzppzz kkkkyyyyuuuu ddddkkkk yyyykkkkbbbbllllsalsalsalsal iiiizkzkzkzkIIIIrrrr {{{{kkkks=s=s=s=: vvvvooooffff////kkkk: yyyykkkkxxxxrrrr ddddkkkk vvvvkkkk////kkkkkkkkjjjj: iiiijjjjiiaaiiaa jjjjkkkkxxxxrrrr yyyykkkkxxxxrrrr yyyy[[ss[[ss kkkkkkkkddaaddaa uuuu@@@@iiiiffzzffzzrrrrLLLLFFFFkkkkkkkkiiiiuuuu yyyykkkkxxxxrrrr yyyy[[ss[[ss kkkkkkkkddaaddaa uuuu (####iiii,,,, yyyykkkk[[[[kkkk eeee)ssaassaa ppppkkkkyyyy ww ww oooo""""kkkk ZZZZ ffffiiiiNNNNyyyykkkk oooo""""kkkk ZZZZ mmmmRRRRiiiikkkknnnn ffffooooffffHHHHkkkkUUUUuuuu mmmmRRRRiiiikkkknnnnkkkk sasa sasa dddd ss ss ffffyyyy,,,, ffffuuuu;;;;kkkkffssffssttttrrrr iiiittwawattwawa hhhh ddddkkkk vvvvkkkkccccVVaaVVaa uuuu ffffooooffffHHHHkkkkUUUUuuuu mmmmRRRRiiiikkkknnnnkkkk sasa sasa dddd ss ss ffffyyyy,,,, ffffuuuu;;;;kkkkffssffssttttrrrr iiiittwawattwawa hhhh ddddkkkk vvvvkkkkccccVVaaVVaa uuuu ¼¼¼¼iiiiiizziizz ==== ,,,,QQQQ dddd ss ss vvvvuuuuqqllqqllkkkkjjjj½½½½ ¼¼¼¼iiiiiizziizz ==== ,,,,QQQQ dddd ss ss vvvvuuuuqqllqqllkkkkjjjj½½½½ mRikn d mRikn [k mRikn x mRikn ?k mRikn M- mRikn p mRikn ….. ttttkkkkMMssMMss ++++ fVIif.k;k:a 1---- fu;kfstr itwa h l s rkRi;Z y[s kkda u vof/k d s var e sa fu;ksftr itwa h gSA 2- ifzrLFkkiu ykxr lek;kts u ,o a fuoy ifzrLFkkiu ykxr] ifzrLFkkiu ykxr y[s kkda u d s vk/kkj ij rS;kj dh xb Z fjikVs Z d s fy, izklfaxd gSA ifzrLFkkiu ykxr y[s kkadu ij vk/kkfjr fjikVs k sZa e sa fiNy s o"kZ d s vkda M +s Hkju s dh vko';drk ugh a gSA iiiiiizziizz ==== ,,,,pppp llllccaaccaa ffaaffaa////kkkkrrrr iiii{{{{kkkk dddd ss ss yyyyuussuuss nnnnuussuuss ddddkkkk ffffoooooooojjjj....kkkk ¼¼¼¼jjjjkkkkttttLLLLoooo½½½½ ddddiiaaiiaa uuuuhhhh ddddkkkk uuuukkkkeeee: llllsosososokkkk ddddkkkk uuuukkkkeeee: iiiippzzppzz kkkkyyyyuuuu ddddkkkk yyyykkkkbbbbllllsalsalsalsal iiiizkzkzkzkIIIIrrrr {{{{kkkks=s=s=s=: vvvvooooffff////kkkk: yyyykkkkxxxxrrrr ddddkkkk iiiijjjjiiaaiiaa jjjjkkkkxxxxrrrr yyyykkkkxxxxrrrr yyyy[[ss[[ss kkkkkkkkddaaddaa uuuu vvvvkkkk////kkkkkkkkjjjj: llllddddyyyy jjjjkkkkttttLLLLoooo ffffccccØØØØhhhh ¼¼¼¼llllddddyyyy jjjjkkkkttttLLLLOOOOkkkk½½½½ &&&& lllleeeeggwwggww @@@@ddddiiaaiiaa uuuuhhhh dddd ss ss vvvvnnaannaa jjjj ¼¼¼¼ffffVVVVIIIIIIIIkkkk....kkkkhhhh 1111 ddddkkkk llllnnaannaa HHHHkkkk ZZ ZZ yyyy½½sasa½½sasa mmmmRRRRiiiikkkknnnn dddd ¼¼¼¼ffffVVVVIIIIIIIIkkkk....kkkkhhhh 5555 ddddkkkk llllnnaannaa HHHHkkkk ZZ ZZ yyyy½½sasa½½sasa mmmmRRRRiiiikkkknnnn [[[[kkkk mmmmRRRRiiiikkkknnnn... ffffoooooooojjjj....kkkk llllccaaccaa ffaaffaa////kkkkrrrr iiii{{{{kkkk 1111 ¼¼¼¼ffffVVVVIIIIIIIIkkkk....kkkkhhhh 2222 ddddkkkk llllccaaccaa ffaaffaa////kkkkrrrr llllccaaccaa ffaaffaa////kkkkrrrr llllccaaccaa ffaaffaa////kkkkrrrr llllccaaccaa ffaaffaa////kkkkrrrr llllccaaccaa ffaaffaa////kkkkrrrr llllccaaccaa ffaaffaa////kkkkrrrr llllccaaccaa ffaaffaa////kkkkrrrr llllccaaccaa ffaaffaa////kkkkrrrr llllnnaannaa HHHHkkkk ZZ ZZ yyyy½½sasa½½sasa iiii{{{{kkkk 2 iiii{{{{kkkk... iiii{{{{kkkk 1 iiii{{{{kkkk 2 iiii{{{{kkkk... iiii{{{{kkkk 1 iiii{{{{kkkk 2 iiii{{{{kkkk... iiiiffzzffzzrrrr ;;;;ffwwffwwuuuuVVVV nnnnjjjj iiiiffzzffzzrrrr ;;;;ffwwffwwuuuuVVVV ¼¼¼¼####iiii;;;;½½ss½½ssvvvvffff////kkkkddddrrrreeee iiiiHHzzHHzzkkkkkkkkffffjjjjrrrr ;;;;ffwwffwwuuuuVVVV ¼¼¼¼ffffVVVVIIIIIIIIkkkk....kkkkhhhh 3333 ddddkkkk nnnnjjjj llllnnaannaa HHHHkkkk ZZ ZZ yyyy½½sasa½½sasa llllddddyyyy jjjjkkkkttttLLLLoooo ¼¼¼¼####iiii;;;; ss ss yyyykkkk[[[[kkkk eeee½½sasa½½sasa nnnnjjjj iiiiffzzffzzrrrr ;;;;ffwwffwwuuuuVVVV ¼¼¼¼####iiii;;;;½½ss½½ss iiiiffzzffzzrrrr ;;;;ffwwffwwuuuuVVVV ;;;;ffwwffwwuuuuVVVV ¼¼¼¼ffffVVVVIIIIIIIIkkkk....kkkkhhhh 3333 ddddkkkk UUUU;;;;uuwwuuww rrrreeee iiiiHHzzHHzzkkkkkkkkffffjjjjrrrr llllnnaannaa HHHHkkkk ZZ ZZ yyyy½½sasa½½sasa nnnnjjjj llllddddyyyy jjjjkkkkttttLLLLoooo ¼¼¼¼####iiii;;;; ss ss yyyykkkk[[[[kkkk eeee½½sasa½½sasa llll[[aa[[aa ;;;;kkkk ¼¼¼¼ffffVVVVIIIIIIIIkkkk....kkkkhhhh 4444 ddddkkkk llllnnaannaa HHHHkkkk ZZ ZZ yyyy½½sasa½½sasa ddddyyqqyyqq llllddddyyyy jjjjkkkkttttLLLLoooo ¼¼¼¼llllHHHHkkkkhhhh nnnnjjjjkkkk sasa sasa llllddddyyyy jjjjkkkkttttLLLLoooo ¼¼¼¼####iiii;;;; ss ss iiiijjjj jjjjkkkkttttLLLLoooo ddddkkkk yyyykkkk[[[[kkkk eeee½½sasa½½sasa ttttkkkkMMssMMss ½½++½½++ vvvvkkkkllSSSllS rrrr llllddddyyyy jjjjkkkkttttLLLLoooo iiiiffzzffzzrrrr ;;;;ffwwffwwuuuuVVVV ¼¼¼¼####iiii;;;;½½ss½½ss ffffVVVVIIIIiiiiffff....kkkk;;;;kkkk%%aa%%aa 1. legw l s vk'k;] mu i{kk sa l s gS] ftUg sa fofu;e esa **lca fa/kr i{k** d s :Ik e sa ifjHkkf"kr fd;k x;k gSA lca fa/kr i{k dh ifjHkk"kk esa iF` kd :i l s 'kkfey iRz;ds dia uh dh lpw uk vyx l s izLrqr dj sa vkSj ble sa dia uh d s Hkhrj varj nwjlpa kj lsok lca /akh yus nsu Hkh 'kkfey djAsa 2. di` ;k lca fa/kr i{k d s uke ¼;fn lca fa/kr i{k vU; dia uh gS½ ;k varj lsok yus nus d s ekey s e sa nwjlpa kj ykblsal d s uke dk mYy[s k djAsa 3. mi;kxs d s feuV] lna 's kk sa dh l[a ;k] VkWojk sa dh l[a ;k vfnA 4. lca fa/kr i{k d s lkFk yus nus dh dyq ;fwuVk sa dh l[a ;kA 5. mijkDs r iiz = e sa ldy jktLo ij lca fa/kr i{k dh lpw uk fofHkUu nwjlpa kj lsokvk sa d s varxZr fuEufyf[kr mRiknk sa d s fy, nh tk,xh% nnnnwjwjwjwjllllppaappaa kkkkjjjj llllsosososokkkk ddddkkkk uuuukkkkeeee mmmmRRRRiiiikkkknnnn (I) ,Dlsl lsok & ok;jySl (i) Fkkds ¼var%l;a kts u½% lekiu okbs l dkWy iHzkkj ¼varjk"ZVªh; dkWy ds vykok½ (ii) Fkkds ¼var%l;a kts u½% varjk"ZVªh; lekiu iHzkkj & okbs l dkWy (II) ,Dlsl lsok & ok;jykbu (iii) Fkkds ¼var%l;a kts u½% lekiu ,l,e,l (iv) Fkkds ¼var%l;a kts u½% lg&LFkku lfgr ikVs Z iHzkkj (v) Fkkds ¼var%l;a kts u½% ,Dlsl iHzkkj ¼dkWfyxa dkMZ~l½ (vi) Fkkds ¼var%l;a kts u½ bu&jkfsexa (vii) VkWoj lk>k djuk (viii) VkWoj yht ij nus k (III) bVa juVs lsok (i) Mkd Z Qkbcj (IV) jk"Vªh; yca h nwjh dh lsok (i) okbs l% dSfjt lsok, a (ii) Mkd Z Qkbcj24 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] iiiiiizziizz ==== vvvvkkkkbbbb ZZZZ yyyy[[ss[[ss kkkkkkkkiiiijjjjhhhhffff{{{{kkkkrrrr ffffooooÙÙÙÙkkkkhhhh;;;; 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ss ss yyyykkkk[[[[kkkk eeee)ssaassaa ØØØØeeee ffffoooooooojjjj....kkkk nnnnwjwjwjwjllllppaappaa kkkkjjjj llllsosososokkkk,,,, aa aa¼¼¼¼ffffVVVVIIIIiiii....kkkkhhhh 1111 ddddkkkk llllnnaannaa HHHHkkkk ZZ ZZyyyy½½aass½½aass vvvvararararjjjj lllloossooss kkkk@@@@vvvvararararjjjj lllloossooss kkkkvvvvkkkk aass asasddddkkkk ffffooooffffuuuu;;;;eeee ddddhhhh llll--aaaa--aaaa ,,,,DDDDllllslslslsl ,,,,DDDDllllslslslsl llllsosososokkkk&&&& bbbbVVaaVVaa jjjjuuuuVVssVVss jjjjkkkk""""VVVVªªhhªªhh;;;; yyyyccaaccaa hhhh vvvvararararjjjjkkkk""ZZ""ZZVVVVªªhhªªhh;;;; yyyyccaaccaa hhhh eeeekkkkccssccss kkkkbbbbyyyy vvvvRRRR;;;;ffff////kkkkdddd ,,,,yyyy,,,,llll,,,, ddddyyqqyyqq ttttkkkkMMssMMss ++ ++vvvvuuuuqlqlqlqlppwwppww hhhh I llllsosososokkkk&&&& ooookkkk;;;;jjjjyyyykkkkbbbbuuuu llllsosososokkkk nnnnwjwjwjwjhhhh ddddhhhh lllloossooss kkkk nnnnwjwjwjwjhhhh ddddhhhh lllloossooss kkkk uuuuccaaccaa jjjj yyyy??qq??qqkkkk ,,,,iiiippppZjZjZjZj lllleeeekkkk;;;;kkkkttssttss uuuu ¼¼¼¼;;;;ffffnnnn ¼¼¼¼vvvvararararjjjj eeee aass aass;;;;FFFFkkkkkkkk yyyy[[ss[[ss kkkkkkkkiiiijjjjhhhhffff{{{{kkkkrrrr ooookkkk;;;;jjjjyyyySlSlSlSl llllqoqoqoqokkkkgggg;;~~;;~~ rrrrkkkk VVVVffffeeeeuuZZuuZZ yyyy ddddkkkkbbssbbss ZZ ZZggggkkkk½½aass½½aass lllloossooss kkkk@@@@vvvvararararjjjj ffffooooffffuuuuffffnnnn""ZZ""ZZVVVV ooookkkkffff""""kkkkddZZddZZ ffffooooÙÙÙÙkkkkhhhh;;;; lllloossooss kkkk ,,,,yyyy,,,,llll,,,, nnnnwjwjwjwjllllppaappaa kkkkjjjj ffffoooooooojjjj....kkkkkkkk aass aassdddd ss ss lllleeeekkkk;;;;kkkkttssttss uuuu lllloossooss kkkkvvvvkkkk aass aassdddd ss ss vvvvuuuullqqllqq kkkkjjjj ddddyyqqyyqq ddddkkkk ffffuuuuooooyyyy½½½½ vvvvyyyykkkkooookkkk ttttkkkkMMssMMss ++ ++ ¼¼¼¼ffffVVVVIIIIIIIIkkkk....kkkkhhhh 2222 ddddkkkk llllnnaannaa HHHHkkkk ZZ ZZ yyyy½½aass½½aass 1 jjjjkkkkttttLLLLoooo%%%% 1.1jktLo ¼lsok dj l s fuoy½ 1.2?kVk,%aikj xeu iHzkkj ¼ikl Fk½zw 1.3jktLo ¼ikjxeu iHzkkj l s fuoy½ 2 yyyykkkkxxxxrrrr%%sasa%%sasa 2.1depZ kjh ykxr 2.2i'z kklfud ykxr 2.3 fcØh ,o a foi.ku ykxr 2.4 vuqj{k .k ykxr 2.5ljdkjh iHzkkj 2.6uVs od Z ipz kyu ykxr 2.7eYw ;gzkl vkSj ifj'kk/sku2.8vU; ykxr ¼—Ik;k mYy[s k dj½sa 2.9foÙk iHzkkj ¼fVIi.kh 3 dk lna Hk Z y½saa ddddyyqqyyqq yyyykkkkxxxxrrrr 3 CCCC;;;;kkkktttt ,,,,oooo aa aa ddddjjjj iiiiwowowowo ZZ ZZ yyyykkkkHHHHkkkk ¼¼¼¼iiiihhhhcccchhhhvvvvkkkkbbbbZZZZ VVVVhhhh½½½½ 4 ffffuuuu;;;;kkkkffssffssttttrrrr iiiittwawattwawa hhhh fVIif.k;k%a 1 nwjlpa kj lsokvk sa d s fy, jktLo] ykxr rFkk fu;kfstr itwa h] ml fo'k"sk lsok gsr q iiz =&, d s vuqlkj gkus h pkfg, A 2 10 djkMs + :Ik, l s vf/kd eYw ; okyh O;fDrxr en@y[s kk 'kh"kks Za gsr q bl iiz = d s lkFk vyx l s lpw h layXu dh tkuh pkfg, A 3 _.k@m/kkj yh xb Z fuf/k;k sa ij C;kt dk s NkMs d+ j A iiiiiizziizz ==== tttt ss ss iiiiRRzzRRzz;;;;ddssddss nnnnwjwjwjwjllllppaappaa kkkkjjjj llllsosososokkkk dddd ss ss ffffyyyy,,,, xxxxSSjjSSjj&&&&ffffooooÙÙÙÙkkkkhhhh;;;; llllppwwppww uuuukkkk ddddkkkk ffffoooooooojjjj....kkkk ¼¼¼¼dddd½½½½ ,,,,DDDDllllslslslsl llllsosososokkkk &&&& ¼¼¼¼ooookkkk;;;;yyyySSllSSll½½½½ ggggsrsrsrsr qq qq xxxxSSjjSSjj ffffooooÙÙÙÙkkkkhhhh;;;; llllppwwppww uuuukkkk ddddkkkk ffffoooooooojjjj....kkkk I. ccccffqqffqquuuu;;;;kkkknnnnhhhh llllppwwppww uuuukkkk ¼¼¼¼ffffrrrrffffFFFFkkkk½½½½ rrrrdddd ddddhhhh llllppwwppww uuuukkkk 1.1 ykblsal dk uke 1.2 ykblsal uEcj ,o a tkjh dju@s ekbxzs'ku dh frfFk 1.3 ykblsal izkIr lsok {ks= 1.4 ykblsal vof/k 1.5 okf.kfT;d lsok izkjEHk gkus s dh frfFk II. llllCCCCllllØØØØkkkkbbbbccZZccZZ jjjj ddddkkkk ffffoooooooojjjj....kkkk vvvvkkkkjjjjEEEEHHHHkkkk eeee sasasasa lllleeeekkkkffffIIIIrrrr iiiijjjj 2.1 llllCCCCllllØØØØkkkkbbbbccZZccZZ jjjjkkkk sasa sasa ddddhhhh llll[[aa[[aa ;;;;kkkk (yyyykkkk[[[[kkkk eeee)sasasasa (dddd) ''''kkkkggggjjjjhhhh ([[[[kkkk) xxxxzkzkzkzkeeeehhhh....kkkk26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] ttttkkkkMMssMMss ++++ 2.2 bbbbVVaaVVaa jjjjuuuuVVssVVss llllCCCCllllØØØØkkkkbbbbccZZccZZ jjjjkkkk sasa sasa ddddhhhh llll[[aa[[aa ;;;;kkkk (yyyykkkk[[[[kkkk eeee)sasasasa : III. VVVVªªSSffªªSSffQQQQdddd ffffoooooooojjjj....kkkk vvvvkkkkWWuuWWuu uuuuVVssVVss vvvvkkkkWWQQWWQQ uuuuVVssVVss 3.1 mmmmiiii;;;;kkkkxxssxxss : mmmmnnnn~~~~ ttttkkkkMMssMMss ++++ lllleeeekkkkiiiiuuuu mmmmnnnnxx~~xx~~ eeee lllleeeekkkkiiiiuuuu xxxxeeee (dddd) mmmmiiii;;;;kkkkxxssxxss dddd ss ss ooookkkkWW;;WW;;llll ffffeeeeuuuuVVVV ¼¼¼¼yyyykkkk[[[[kkkk eeee½½sasa½½sasa ([[[[kkkk) xxxxSSjjSSjj&&&&ooookkkkWW;;WW;;llll llllnnaannaa ''ss''ss kkkk&&&&,,,,llll,,,,eeee,,,,llll ¼¼¼¼yyyykkkk[[[[kkkk eeee½½sasa½½sasa 3.2 MMMMkkkkVVVVkkkk mmmmiiii;;;;kkkkxxssxxss (,,,,eeeecccchhhh eeee)sasasasa (yyyykkkk[[[[kkkk eeee)sasasasa : 3.3 yyyyhhhhTTTTMMMM llllffffddddVVZZVVZZ kkkk sasa sasa dddd ss ss ttttffffjjjj;;;; ss ss ccccppssppss ss ss xxxx,,,, ddddyyqqyyqq ccccSSMMaaSSMMaa ooooMMssMMss FF~~FF~~ kkkk ¼¼¼¼,,,,eeeecccchhhhiiiihhhh,,,,llll½½½½ 3.4 VVVVªªkkªªkkalalalalffffeeee''''kkkkuuuu {{{{kkkkeeeerrrrkkkk ddddkkkk ffffoooooooojjjj....kkkk yyyyccaaccaa kkkkbbbb ZZ ZZ ::::VVVV ffffddddyyyykkkkeesseess hhhhVVVVjjjj eeee sasasasa (dddd) vvvvkkkk,,ss,,ss QQQQllllhhhh: - LokfeRo - yht ij ([[[[kkkk) eeeekkkkbbbbØØØØkkkksosososososososo: - LokfeRo - yht ij (xxxx) llllSSVVSSVVyyssyyss kkkkbbbbVVVV IV. VVVVkkkkWWooWWoojjjjkkkk sasa sasa ddddkkkk ffffoooooooojjjj....kkkk VVVVkkkkWWooWWoojjjjkkkk sasa sasa ddddhhhh llll[[aa[[aa ;;;;kkkk vvvvkkkkSSllSSllrrrr ffffddddjjjjkkkk,,,,nnnnkkkkjjjjhhhh fooj.k yht ij LokfeRo vvvvuuuuiiqqiiqq kkkkrrrr ,DlDYkfqlo lk>k tehu ij yx s VkWoj¼thchVh½ Nr ij yx s VkWoj¼vkjVhVh½ Nr d s Åij ikys ¼vkjVhih½ V. vkofaVr LiSDVªe dk fooj.k LiSDVªe cMSa ¼fÝDosalh½ vkofaVr LiSDVªe ¼exs k gVt~ Z esa½ ¼d½ …… ¼[k½ ……. fVIi.kh% fjikVs k/Zkhu foÙkh; o"kZ d s vfare fnu d s fy, lpw uk nh tk,xhA ¼¼¼¼[[[[kkkk½½½½ ,,,,DDDDllllslslslsl llllsosososokkkk&&&& ooookkkk;;;;jjjjyyyykkkkbbbbuuuu ggggsrsrsrsr qq qq xxxxSSjjSSjj ffffooooÙÙÙÙkkkkhhhh;;;; llllppwwppww uuuukkkk ddddkkkk ffffoooooooojjjj....kkkkI. ccccffqqffqquuuu;;;;kkkknnnnhhhh llllppwwppww uuuukkkk ¼¼¼¼ffffrrrrffffFFFFkkkk½½½½ rrrrdddd ddddhhhh llllppwwppww uuuukkkk 1.1 ykblsal dk uke 1.2 ykblsal uEcj ,o a tkjh dju@s ekbx'zs ku dh frfFk 1.3 ykblsal izkIr lsok {ks= 1.4 ykblsal vof/k 1-5 okf.kfT;d lsok izkjEHk gksu s dh frfFk II. mmmmiiiiHHHHkkkkkkkkDDssDDss rrrrkkkk ddddkkkk ffffoooooooojjjj....kkkk 2.1 MMMMkkkk;;;;jjjjDDssDDss VVVV ,,,,DDDDllllppppttsasattsasa yyyykkkkbbbbuuuukkkk sasa sasa ¼¼¼¼mmmmiiiiHHHHkkkkkkkkDDssDDss rrrrkkkk½½½½ ddddkkkk vvvvkkkkjjjjEEEEHHHHkkkk eeee sasasasa lllleeeekkkkffffIIIIrrrr iiiijjjj ffffoooooooojjjj....kkkk ¼¼¼¼yyyykkkk[[[[kkkk eeee½½sasa½½sasa ¼¼¼¼dddd½½½½ ''''kkkkggggjjjjhhhh ¼¼¼¼[[[[kkkk½½½½ xxxxzkzkzkzkeeeehhhh....kkkk ttttkkkkMMssMMss ++++ 2.2 bbbbVVaaVVaa jjjjuuuuVVssVVss mmmmiiiiHHHHkkkkkkkkDDssDDss rrrrkkkkvvvvkkkk sasa sasa ddddhhhh llll[[aa[[aa ;;;;kkkk (yyyykkkk[[[[kkkk eeee)sasasasa : (dddd) bbbbVVaaVVaa jjjjuuuuVVssVVss &&&& cccczkzkzkzkMMMMccccSSMMaaSSMMaa ([[[[kkkk) bbbbVVaaVVaa jjjjuuuuVVssVVss &&&& uuuuSSjjSSjjkkkkccssccss SSMMaaSSMMaa III. VVVVªªSSffªªSSffQQQQdddd ffffoooooooojjjj....kkkk 3.1 VVVVªªkkªªkkalalalalffffeeee''''kkkkuuuu {{{{kkkkeeeerrrrkkkk ddddkkkk ffffoooooooojjjj....kkkk%%%% yyyyccaaccaa kkkkbbbb ZZ ZZ ::::VVVV ffffddddyyyykkkkeesseess hhhhVVVVjjjj eeee sasasasa (dddd) vvvvkkkk,,ss,,ss QQQQllllhhhh: - LokfeRo d s v/khu - yhTk ij ([[[[kkkk) eeeekkkkbbbbØØØØkkkksosososososososo: - LokfeRo d s v/khu - yhTk ij (xxxx) llllSSVVSSVVyyssyyss kkkkbbbbVVVV vvvvkkkkWWuuWWuu uuuuVVssVVss vvvvkkkkWWQQWWQQ uuuuVVssVVss 3.2 mmmmiiii;;;;kkkkxxssxxss : ttttkkkkMMssMMss ++++ mmmmnnnnxx~~xx~~ eeee lllleeeekkkkiiiiuuuu mmmmnnnnxx~~xx~~ eeee lllleeeekkkkiiiiuuuu (dddd) mmmmiiii;;;;kkkkxxssxxss dddd ss ss ooookkkkbbssbbss llll ffffeeeeuuuuVVVV ¼¼¼¼yyyykkkk[[[[kkkk eeee½½sasa½½sasa 3.3 MMMMkkkkVVVVkkkk mmmmiiii;;;;kkkkxxssxxss ¼¼¼¼,,,,eeeecccchhhh eeee½½sasa½½sasa: (dddd) bbbbVVaaVVaa jjjjuuuuVVssVVss &&&& cccczkzkzkzkMMMMccccSSMMaaSSMMaa ([[[[kkkk) bbbbVVaaVVaa jjjjuuuuVVssVVss &&&& uuuuSSjjSSjjkkkkccssccss SSMMaaSSMMaa28 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 3.4 yyyyhhhhTTTTMMMM llllffffddddVVZZVVZZ kkkk sasa sasa dddd ss ss ttttffffjjjj;;;; ss ss ccccppssppss hhhh xxxxbbbb ZZ ZZ ddddyyqqyyqq ccccSSMMaaSSMMaa ffffooooMMMMFF~~FF~~ kkkk ¼¼¼¼,,,,eeeecccchhhhiiiihhhh,,,,llll½½½½%%%% 3.5 ddddyyqqyyqq yyyyccaaccaa kkkkbbbb ZZ ZZ ¼¼¼¼ffffddddyyyykkkkeesseess hhhhVVVVjjjj½½½½: - (dddd) yyyykkkkddssddss yyyy yyyyiiwwiiww ddddkkkkWWiiWWiijjjj ([[[[kkkk) QQQQkkkkbbbbccccjjjj (xxxx) bbbbVVaaVVaa jjjjuuuuVVssVVss llllsosososokkkk ggggsrsrsrsr qq qq xxxxSSjjSSjj&&&&ffffooooÙÙÙÙkkkkhhhh;;;; llllppwwppww uuuukkkk ddddkkkk ffffoooooooojjjj....kkkk I. ccccffqqffqquuuu;;;;kkkknnnnhhhh llllppwwppww uuuukkkk ¼¼¼¼ffffrrrrffffFFFFkkkk½½½½ rrrrdddd ddddhhhh llllppwwppww uuuukkkk 1.1 ykblsal dk uke 1.2 ykblsal uEcj ,o a tkjh dju@s ekbx'zs ku dh frfFk 1.3 ykblsal J.s kh ¼di` ;k ,]ch ;k lh n'kk,Z ½a@ykblsal izkIr {ks= 1.4 ykblsal vof/k 1.5 okf.kfT;d lsok izkjEHk gkus s dh frfFk II. mmmmiiiiHHHHkkkkkkkkDDssDDss rrrrkkkk ddddkkkk ffffoooooooojjjj....kkkk 2.1 mmmmiiiiHHHHkkkkkkkkDDssDDss rrrrkkkkvvvvkkkk sasa sasa ddddhhhh llll[[aa[[aa ;;;;kkkk ¼¼¼¼yyyykkkk[[[[kkkk eeee½½sasa½½sasa: (dddd) bbbbVVaaVVaa jjjjuuuuVVssVVss &&&& cccczkzkzkzkMMMMccccSSMMaaSSMMaa ([[[[kkkk) bbbbVVaaVVaa jjjjuuuuVVssVVss &&&& uuuuSSjjSSjjkkkkccssccss SSMMaaSSMMaa ¼¼¼¼xxxx½½½½ vvvvkkkkbbbbiiZZiiZZ hhhh VVVVhhhhoooohhhh III. uuuuVVssVVss oooodddd ZZ ZZ llllppwwppww uuuukkkk 3.1 {{{{kkkkeeeerrrrkkkk ddddkkkk ffffoooooooojjjj....kkkk %%%% ¼d½ dyq LokfeRo {kerk ¼,echih,l e sa cMSa foMF~ k½ ¼[k½ miyC/k yhTM {kerk ¼,echih,l e sa cMSa foMF~ k½ ¼x½ cps h xbZ yhTM {kerk ¼,echih,l e sa cMSa foMF~ k½ 3.2 vvvvararararjjjjkkkk""ZZ""ZZVVVVªªhhªªhh;;;; bbbbVVaaVVaa jjjjuuuuVVssVVss ccccMMSaSaMMSaSa ffffooooMMMMFF~~FF~~ kkkk: 3.3 MMMMkkkkVVVVkkkk mmmmiiii;;;;kkkkxxssxxss ¼¼¼¼,,,,eeeecccchhhh eeee½½sasa½½sasa: (dddd) bbbbVVaaVVaa jjjjuuuuVVssVVss &&&& cccczkzkzkzkMMMMccccSSMMaaSSMMaa ([[[[kkkk) bbbbVVaaVVaa jjjjuuuuVVssVVss &&&& uuuuSSjjSSjjkkkkccssccss SSMMaaSSMMaa IV. vkofaVr LiSDVªe dk fooj.k LiSDVªe cMSa ¼fÝDo'sa kh½ LiSDVªe cMSa ¼fÝDo'sa kh½¼d½ …… ¼[k½ ……. fVIi.kh% fjikVs k/Zkhu foÙkh; o"kZ d s vfare fnu d s fy, lpw uk nh tk,xhA V. MMMMkkkkdddd ZZ ZZ QQQQkkkkbbbbccccjjjj VVVVªªkkªªkkalalalalffffeeee''''kkkkuuuu eeeehhhhffffMMMM;;;;kkkk ddddkkkk ffffoooooooojjjj....kkkk (dddd) vvvvkkkk,,ss,,ss QQQQllllhhhh dddd ss ss ::::VVVV ffffddddyyyykkkkeesseess hhhhVVVVjjjj ddddhhhh ddddyyqqyyqq llll[[aa[[aa ;;;;kkkk ¼¼¼¼[[[[kkkk) ccccppssppss ss ss xxxx,,,,@@@@yyyyhhhhtttt iiiijjjj ffffnnnn,,,, xxxx,,,, ::::VVVV ffffddddyyyykkkkeesseess hhhhVVVVjjjj ddddhhhh llll[[aa[[aa ;;;;kkkk ¼¼¼¼????kkkk½½½½ jjjjkkkk""""VVVVªªhhªªhh;;;; yyyyccaaccaa hhhh nnnnwjwjwjwjhhhh ddddhhhh llllsosososokkkk ggggsrsrsrsr qq qq xxxxSSjjSSjj&&&&ffffooooÙÙÙÙkkkkhhhh;;;; llllppwwppww uuuukkkk ddddkkkk ffffoooooooojjjj....kkkk I. ccccffqqffqquuuu;;;;kkkknnnnhhhh llllppwwppww uuuukkkk ¼¼¼¼ffffrrrrffffFFFFkkkk½½½½ rrrrdddd ddddhhhh llllppwwppww uuuukkkk 1.1 ykblsal dk uke 1.2 ykblsal uEcj ,o a tkjh dju@s ekbx'zs ku dh frfFk 1.3 ykblsal vof/k 1-4 okf.kfT;d lsok izkjEHk gksu s dh frfFk II. VVVVªªSSffªªSSffQQQQdddd ffffoooooooojjjj....kkkk 2.1 mmmmiiiiyyyyCCCC////kkkk VVVVªªkkªªkkalalalalffffeeee''''kkkkuuuu {{{{kkkkeeeerrrrkkkk ddddkkkk ffffoooooooojjjj....kkkk%%%% yyyyccaaccaa kkkkbbbb ZZ ZZ ::::VVVV ffffddddyyyykkkkeesseess hhhhVVVVjjjj eeee sasasasa (dddd) vvvvkkkk,,ss,,ss QQQQllllhhhh: - LokfeRo d s v/khu - yhTk ij ([[[[kkkk) eeeekkkkbbbbØØØØkkkksosososososososo: - LokfeRo d s v/khu - yhTk ij (xxxx) llllSSVVSSVVyyssyyss kkkkbbbbVVVV 2.2 okbs l mi;kxs feuV: dyDs V fd, x, feuV lkSia s x, feuV - dkWfyxa dkM~l Z d s y s tk, x, feuV lfgr y s tk, x, ,y,QMh okbs l feuV ¼yk[k es½a% ,Dlsl miHkkDs rkvk sa l s tujVs fd, x, feuV 2.3 dkWfyxa dkM~l Z feuV: ok;jySl ok;jykbu - okbs l feuV ¼dkWfyxa dkM½Z ¼yk[k esa½30 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 2.4 icz fa/kr MkVk lsok¼ohih,u@lh;tw h½¼dyq cSMa foMF~ k½ 2.5 yhTM lfdVZ k sa d s tfj; s cps h xb Z dyq cSMa foMF~ k III. MMMMkkkkdddd ZZ ZZ QQQQkkkkbbbbccccjjjj VVVVªªkkªªkkalalalalffffeeee''''kkkkuuuu eeeehhhhffffMMMM;;;;kkkk ffffoooooooojjjj....kkkk 3.1 vvvvkkkk,,ss,,ss QQQQllllhhhh dddd ss ss ::::VVVV ffffddddyyyykkkkeesseess hhhhVVVVjjjj ddddhhhh ddddyyqqyyqq llll[[aa[[aa ;;;;kkkk 3.2 ccccppssppss ss ss xxxx,,,,@@@@yyyyhhhhtttt iiiijjjj ffffnnnn,,,, xxxx,,,, ::::VVVV ffffddddyyyykkkkeesseess hhhhVVVVjjjj ddddhhhh llll[[aa[[aa ;;;;kkkk ¼¼¼¼MMMM----½½½½ vvvvararararjjjjkkkk""ZZ""ZZVVVVªªhhªªhh;;;; yyyyccaaccaa hhhh nnnnwjwjwjwjhhhh ddddhhhh llllsosososokkkk ggggsrsrsrsr qq qq xxxxSSjjSSjj&&&&ffffooooÙÙÙÙkkkkhhhh;;;; llllppwwppww uuuukkkk ddddkkkk ffffoooooooojjjj....kkkk I. . ccccffqqffqquuuu;;;;kkkknnnnhhhh llllppwwppww uuuukkkk ¼¼¼¼ffffrrrrffffFFFFkkkk½½½½ rrrrdddd ddddhhhh llllppwwppww uuuukkkk 1.1 ykblsal dk uke 1.2 ykblsal l[a ;k ,o a tkjh dju@s ekbx'zs ku dh frfFk 1.3 ykblsal vof/k 1.4 okf.kfT;d lsok izkjEHk gkus s dh frfFk II. VVVVªªSSffªªSSffQQQQdddd ffffoooooooojjjj....kkkk {{{{kkkkeeeerrrrkkkk mmmmiiii;;;;kkkkxxssxxss 2.1 mmmmiiiiyyyyCCCC////kkkk VVVVªªkkªªkkalalalalffffeeee''''kkkkuuuu {{{{kkkkeeeerrrrkkkk¼¼¼¼,,,,eeeecccchhhhiiiihhhh,,,,llll eeee½½sasa½½sasa ddddkkkk ffffoooooooojjjj....kkkk ccccppssppss hhhh xxxxbbbb ZZ ZZ ccccppssppss hhhh xxxxbbbb ZZ ZZ ddddSSffSSffIIIIVVVVoooo mmmmiiiiHHHHkkkkkkkkxxssxxss ttttkkkkMMssMMss ++++ {{{{kkkkeeeerrrrkkkk&&&&[[[[kkkknnqqnnqq jjjjkkkk {{{{kkkkeeeerrrrkkkk&&&&yyyyhhhhTTTTMMMM vvvvkkkkmmmmVVVV (dddd) LLLLooookkkkffffeeeeRRRRoooo vvvv////kkkkhhhhuuuu {{{{kkkkeeeerrrrkkkk ([[[[kkkk) yyyyhhhhtttt iiiijjjj yyyyhhhh xxxxbbbb ZZ ZZ {{{{kkkkeeeerrrrkkkk ddddyyqqyyqq {{{{kkkkeeeerrrrkkkk ikjogu feuV lkSia s x, varxkeZ h 2.2 okbs l mi;kxs feuV: dyDs V fd, x, fuxkeZ h feuV feuV - dkWfyxa dkM~l Z d s ys tk, x, feuV lfgr y s tk, x, ,y,QMh okbs l feuV ¼yk[k es½a% ,Dlsl miHkkDs rkvk sa l s tujVs fd, x, feuV 2.3 dkWfyxa dkM~l Z feuV: ok;jySl ok;jykbu - okbs l feuV ¼dkWfyxa dkM½Z ¼yk[k esa½ 2.4 icz fa/kr MkVk lsok¼ohih,u@lh;tw h½¼dyq cSMa foMF~ k½ 2.5 yhTM lfdVZ k sa d s tfj; s cps h xb Z dyq cSMa foMF~ kIII. ddddccssccss yyyy yyyySSffaaSSffaaMMMMxxxx llllsosososokkkk ggggsrsrsrsr qq qq xxxxSSjjSSjj&&&&ffffooooÙÙÙÙkkkkhhhh;;;; llllppwwppww uuuukkkk ddddkkkk ffffoooooooojjjj....kkkk 3.1 dcs y ySfaMx LV's kuk sa dh l[a ;k: 3.2 dcs y ySfaMx LV's kuk sa e sa lcejhu dScy yfSaMx dh l[a ;k % ccccppssppss hhhh xxxxbbbb ZZ ZZ ccccppssppss hhhh xxxxbbbb ZZ ZZ ddddSSffSSffIIIIVVVVoooo mmmmiiiiHHHHkkkkkkkkxxssxxss ddddyyqqyyqq 3.3 {kerk mi;kxs ¼,echih,l e½sa {{{{kkkkeeeerrrrkkkk&&&&[[[[kkkknnqqnnqq jjjjkkkk {{{{kkkkeeeerrrrkkkk&&&&yyyyhhhhTTTTkkkk iiiijjjj nnnnhhhh xxxxbbbb ZZ ZZ (dddd) LLLLooookkkkffffeeeeRRRRoooo vvvv////kkkkhhhhuuuu {{{{kkkkeeeerrrrkkkk ([[[[kkkk) yyyyhhhhTTTTkkkk iiiijjjj yyyyhhhh xxxxbbbb ZZ ZZ {{{{kkkkeeeerrrrkkkk ddddyyqqyyqq {{{{kkkkeeeerrrrkkkk 3.4 vkb,Z yMhvk@s vkb,Z lih dh l[a ;k] ftUg sa ySfaMx lfqo/kk inz ku dh xb Z gS% 3.5 vkb,Z yMhvk@s vkb,Z lih dh l[a ;k] ftUg sa ,Dlsl lfqo/kk miyC/k djkb Z xb Z gS% 3.6 vkb,Z yMhvk@s vkb,Z lih dh l[a ;k] ftUg sa dk&s ykds 's ku miyC/k djk;k x;k gS% fVIIk.kh% fjikVs k/Zkhu y[s kkda u o"k Z d s vfare fnu d s fy, 3-4] 3-5 ,o a 3--6 l s lca fa/kr vkda M +s fn, tk,xa As IV. MMMMkkkkdddd ZZ ZZ QQQQkkkkbbbbccccjjjj VVVVªªkkªªkkalalalalffffeeee''''kkkkuuuu eeeehhhhffffMMMM;;;;kkkk ffffoooooooojjjj....kkkk 4.1 vk,s Qlh d s :V fdykes hVj dh dyq l[a ;k 4.2 cps s x,@yhTk ij fn, x, :V fdykes hVjk sa dh l[a ;k (pppp) eeeekkkkccssccss kkkkbbbbyyyy uuuuccaaccaa jjjj IIIIkkkkkkkkVVssVVss ffsZsZffsZsZccccffffyyyyVVVVhhhh ggggsrsrsrsr qq qq xxxxSSjjSSjj&&&&ffffooooÙÙÙÙkkkkhhhh;;;; llllppwwppww uuuukkkk ddddkkkk ffffoooooooojjjj....kkkk I. ccccffqqffqquuuu;;;;kkkknnnnhhhh llllppwwppww uuuukkkk ¼¼¼¼ffffrrrrffffFFFFkkkk½½½½ rrrrdddd ddddhhhh llllppwwppww uuuukkkk 1.1 ykblsal dk uke 1.2 ykblsal l[a ;k ,o a tkjh dju s dh frfFk 1.3 okf.kfT;d lsok izkjEHk gkus s dh frfFk II. IIIIkkkkkkkkffssffssVVVVxxZaZaxxZaZa ffffoooooooojjjj....kkkk 2.1 IIIIkkkkkkkkffssffssVVVVxxZaZaxxZaZa vvvvuuuuqjqjqjqjkkkk//ss//sskkkkkkkk sasa sasa ddddhhhh llll[[aa[[aa ;;;;kkkk 2.2 ooookkkkffffLLLLrrrrffffoooodddd IIIIkkkkkkkkffssffssVVVVxxZaZaxxZaZa ddddhhhh llll[[aa[[aa ;;;;kkkk32 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] (NNNN) oooohhhhllllVVssVVss llllsosososokkkk ggggsrsrsrsr qq qq xxxxSSjjSSjj&&&&ffffooooÙÙÙÙkkkkhhhh;;;; llllppwwppww uuuukkkk ddddkkkk ffffoooooooojjjj....kkkk I. ccccffqqffqquuuu;;;;kkkknnnnhhhh llllppwwppww uuuukkkk ¼¼¼¼ffffrrrrffffFFFFkkkk½½½½ rrrrdddd ddddhhhh llllppwwppww uuuukkkk 1-1 ykblsal dk uke 1-2 ykblsal l[a ;k ,o a tkjh dju s dh frfFk 1-3 okf.kfT;d lsok izkjEHk gkus s dh frfFk II. mmmmiiiiHHHHkkkkkkkkDDssDDss rrrrkkkk@@@@{{{{kkkkeeeerrrrkkkk ddddkkkk ffffoooooooojjjj....kkkk 2.1 mmmmiiiiHHHHkkkkkkkkDDssDDss rrrrkkkkvvvvkkkk sasa sasa ddddhhhh llll[[aa[[aa ;;;;kkkk ¼¼¼¼yyyykkkk[[[[kkkk eeee½½sasa½½sasa %%%% (d) O;fDrxr ([k) (i) DykTs M ;tw j xziq ([[[[kkkk) (ii) DykTs M ;tw j xizq e sa ohlsV dh l[a ;k III. vkofaVr LiSDVªe dk fooj.k LiSDVªe cMSa ¼fÝDo'sa kh½ LiSDVªe cMSa ¼fÝDo'sa kh½ ¼d½ …… ¼[k½ ……. fVIi.kh% fjikVs k/Zkhu foÙkh; o"kZ d s vfare fnu d s fy, lpw uk nh tk,xhA vvvvuuuuqqllqqllppwwppww hhhh &&&&IV yyyy[[ss[[ss kkkkkkkkddaaddaa uuuu iiiiFF``FF`` kkkkDDDDddddjjjj....kkkk ffffjjjjiiiikkkkVVssVVss ZZ ZZ iiiijjjj yyyy[[ss[[ss kkkkkkkk&&&&iiiijjjjhhhh{{{{kkkkkkkk ffffjjjjiiiikkkkVVssVVss ZZ ZZ ddddkkkk iiiiiizziizz ==== Hkkjrh; nwjlpa kj fofu;ked izkf/kdj.k ¼ftl s ble sa vkx s izkf/kdj.k dgk tk,xk½ }kjk tkjh fd, x, y[s kkadu iF` kDdj.k fofu;e] 2016 ij fjikfsVxZa i)fr es a fofu/kkfZjr ‘krk sZa d s varxZr ----------------------------------------------------------------------------------- ¼dia uh d s uke dk mYy[s k dj½sa] ftldk ita hdr` dk;kyZ ; -------------------------------------------------------------------- es a gS ¼dia uh d s ita hd`r dk;kyZ ; d s ir s dk mYy[s k dj½sa ¼ftl s ble sa vkx s dia uh dgk tk,xk½ }kjk y[s kk&ijh{kd ¼ijh{kdk½sa d s :i e sa fu;Dq r fd, tku s ij eSua @s geu s ---------------------------------------------------------------------------------------------------------------------- lya Xu y[s kkda u iF` kDdj.k fjikVs k]sZa ftue sa daiuh d s ------------------------------------------------------------------------------ dk s lekIr o”k Z ¼y[s kkda u o”k Z dk mYy[s k dj½sa d s fy,---------- ------------------------------ ¼lsok@ykblsal izkIr lsok {ks= d s uke dk mYy[s k dj½sa 'kkfey fd, x, gS]a dh y[s kk&ijh{kk dj yh gSA 2- y[s kkda u iF` kDdj.k fjikVs sZa rS;kj dju s d s fy, dia uh ftEens kj g S vkSj budk vueq kns u dia uh d s fun’s kd eMa y }kjk dj fn;k x;k gAS esjh@gekjh ftEens kjh Hkkjr e sa lkekU; rkSj ij Lohdkj fd, x, y[s kk&ijh{kd ekunMa k sa vkSj fofu;e d s vuqlkj y[s kkda u iF` kDdj.k fjikVs k saZ dh y[s kk&ijh{kk djuk gSA 3- lya Xu vucq /ak ¼vuyq Xud dh vko’;drk rHkh gS ;fn y[s kkda u iF` kDdj.k fjikVs k sZa ij vH;fqDr;k@a fVIif.k;k a g½Sa e sa nh xb Z esjh@gekjh vH;fqDr;k@sa fVIif.k;ksa d s vykok] eS@a ge fjikVs Z nsrk g@wa nsr s gS a fd% ¼d½ eSua @s geu s o s lHkh lpw uk, a vkSj Li”Vhdj.k izkIr dj fy, g]Sa tk s esjh@gekjh lokÙsZ ke tkudkjh vkSj fo’okl d s vuqlkj esjh@gekjh y[s kk&ijh{kk d s fy, vko’;d FkAs ¼[k½ esj@s gekj s fopkj l s dia uh }kjk mfpr y[s kk&cfg;k a j[kh xb Z gS]a tgk a rd mu y[s kk&cfg;k sa dh esjh@gekjh tkpa &iM+rky l s irz hr gksrk gS rkfd fofu;e d s vuqlkj iwjh vkSj mfpr y[s kkda u iF` kDdj.k fjikVs Zsa rS;kj dju s e sa leFk Z gk s ldAsa ¼x½ -------------------------------------------------------------------------- dk s lekIr o”k Z d s fy, y[s kkda u iF` kDdj.k fjikVs sZa y[s kk&cfg;k sa ls eys [kkrh gS a vkSj bUg sa fofu;e d s vuqlkj vkSj fofu;e d s varxZr fofu/kkfZjr dia uh d s eSuvq y e sa fofu/kkfZjr vk/kkj vkSj i)fr d s vuqlkj mfpr <xa l s rS;kj fd;k x;k gSA ¼?k½ esjh@gekjh jk; e sa vkSj esjh@gekjh lokÙsZ ke lpw uk d s vuqlkj rFkk e>q @s ge sa fn, x, Li”Vhdj.kk sa d s vuqlkj --------------------------------------- dk s lekIr o”k Z d s fy, y[s kkda u iF` kDdj.k fjikVs sZa ,sl s rjhd s l s fofu;e }kjk vifs{kr lpw uk nsrh g]Sa tk s vko’;d gS vkSj fofu;e d s vuqlkj Ýes od Z d s vu:q i ,d lgh vkSj mfpr rLohj izLrrq djrh gASa4- eS@a ge ;g Hkh fjikVs Z nsrk g@wa nsr s gS a fd fofu;e ds varxZr fofu/kkfZjr eSuvq y e sa fd, x, lHkh ifjoruZ ] tk s ------------------------------------------ dk s lekIr o”k Z d s fy, y[s kkda u iF` kDdj.k fjikVs k sZa dk s egÙoi.w k Z :i e sa iHzkkfor djr s g]Sa dia uh }kjk izkf/kdj.k dks izLrqr dj fn, x, gSAa fnukda % gLrk{kj % LFkku % ekfyd@lk>ns kj dk uke % lnL;rk l-a % egq j lfgr Qe Z dk uke foKkiu vlk- [ -III/4/ /129] l/qkhj xIqrk] lfpo ffffVVVVIIIIiiii....kkkk %%%% bu fofu;ek sa d s lkFk lya Xu O;k[;kRed Kkiu e]sa fnukda 10 vizSy] 2012 dh vf/klpw uk 16&07@2010&,Q, d s varxZr tkjh dh xb Z y[s kkda u iF` kDdj.k ij fjikfsVxZa i)fr lca /akh fofu;e] 2012 dh leh{kk d s mí’s ; vkSj dkj.k rFkk l’a kkfs/kr y[s kkda u iF` kDdj.k ij fjikfsVxaZ i)fr lca /akh fofu;e] 2016 dk s tkjh fd, tku s vko’;drk dk mYY[s k fd;k x;k gSA OOOO;;;;kkkk[[[[;;;;kkkkRRRReeeedddd KKKKkkkkiiiiuuuu 1- Hkkjrh; nwjlpa kj fofu;ked izkf/kdj.k ¼Hkknfwoizk½ ¼ftl s ble sa vkx s *izkf/kdj.k* dgk x;k gS½ dh LFkkiuk nwjlpa kj lsokvk sa vkSj mll s tMq +s ekeyk sa dk s fofu;fer dju s d s fy, Hkkjrh; nwjlpa kj fofu;ked izkf/kdj.k vf/kfu;e] 1997 d s varxZr dh xb Z gSA ikzf/kdj.k d s e[q ; mí’s ;k sa e sa l s ,d mí’s ;] leku voljk sa dk s c<k+ok nus s vkSj fu"i{k ifzr;kfsxrk dh lfqo/kk inz ku dju s d s fy, ,d mfpr vkSj ikjn’kh Z uhfrxr okrkoj.k miyC/k djkuk gSA bl mí’s ; dk s izkIr dju s d s fy, rFkk viu s dk;dZ j.kk sa dks iHzkkoh rFkk dk;dZ ’q ky rjhd s l s fu”ikfnr dju s d s fy, izkf/kdj.k dk s foÙkh; rFkk xSj&foÙkh; tkudkfj;k aas dh vko’;drk gksrh g Sa ftUg sa fofu;keddkjh uhfr fuek.Z k@fo’y”sk.k d s fy, mi;kxs fd;k tkrk gSA fdlh nwjlpa kj lsok inz krk ¼Vh,lih½ d s y[s kkijhf{kr okf”kdZ foÙkh; fooj.k vFkkrZ ~ ykHk vkSj gkfu y[s kk rFkk ryq u i= lex z :i l s dsoy dEiuh dh ,df=r tkudkjh gh miYkC/k djkr s g]Sa tcfd fofu;keddkjh i;z kts uk sa gsr q ykblsal inz Ùk lsok {ks= ¼,y,l,½& okj] lsok& okj rFkk mRikn& okj vlfe”V tkudkjh vifs{kr gksrh gS] ftl s dsoy y[s kk iF` kdhdj.k fjikVs ksZa d s ek/;e ls inz ku fd;k tk ldrk gS@ miyC/k djk;k tk ldrk gSA 2- y[s kk iF` kDdhdj.k fjikVs k sZa d s ek/;e l s miyC/k djkb Z xb Z fo[kf.Mr foÙkh; tkudkjh dos y fofu;keddkjh i;z kts uk sa ;Fkk&ykxr jktLok sa dk fo'y"sk.k( fdlh ipz kyu d s O;kikj d s e[q ; {ks= e sa fu;kfstr itwa h] foÙkh; fu"iknu dk ekiu rFkk fofHkUu mRiknk sa rFkk lsokvk sa dh ykHkinz Ùkk gsr q vifs{kr gAS ;g Vh,lih d s ØkWl lfClMkbtZ 's ku i)fr;k]sa Hkns &Hkkoi.w k Z eYw ; fu/kkZj.k rFkk ifzrLi/kkjZ k/skh O;ogkj dh igpku dju s e sa Hkh enn djrk gSA 3- bld s vykok] Vh,lih dh y[s kkda u iF` kDdhdj.k fjikVs Zsa cg&q lsok inz krk] cg q lsok ifjo's k e sa fofu;keddkjh ifjn'` ; l s dkQh egRoi.w k Z g S rFkk izkf/kdj.k }kjk mUg sa iF` kd fofu;keddkjh dk;dZ ykik sa d s fy, mi;kxs fd;k tk jgk g S tlS s okW;l rFkk ,l,e,l gsr q varl;Za kts u mi;kxs iHzkkj dk fu/kkZj.k ¼vkb;Z wlh½] okgd iHzkkj] LiDs Vªe dk eYw ; fu/kkZj.k rFkk jkfsexa izHkkjksa dk fu/kkZj.k] ?kjys w iêk iHzkkj rFkk varjk"ZVªh; futh iêk ifjiFk iHzkkj d s vykok varj&lsok inz krk ykxr] jktLo] rFkk fuo's k dh ryq uk vkfnA 4- mi;DqZ r i;z kts ukFk Z izkf/kdj.k u s fnukda 23 Qjojh] 2004 dk s Þy[s kkda u iF` kDdj.k ij fjikfsVxZa i)fr fofu;e] 2004ß ¼ftl s ble sa vkx s ,,lvkj] 2004 dgk x;k gS½ tkjh fd, Fk]s ftUg sa rRi’pkr ~ fnukda 24 eb]Z 2004 d s igy s l’a kk/sku] fnukad 30 flrca j] 2004 d s nwlj s l’a kk/sku] fnukda 4 ekp]Z 2005 d s rhlj s l’a kk/sku vkSj fnukda 27 ekp]Z 2006 d s pkSFk s l’a kk/sku d s ek/;e l s iuq %l’a kkfs/kr fd;k x;k FkkA ,,lvkj] 2004 d s dk;kUZo;u d s i'pkr ~ nwjlpa kj {ks= e sa vuds fodkl g,q g Sa ftudk izkf/kdj.k }kjk izkIr dh tku s gsr q vko’;d tkudkjh rFkk lsok inz krkvks a }kjk ftl idz kj ,slh tkudkfj;k a izLrqr dh tkuh Fkha] mlij iHzkko iM+kA bu mi;DqZ r vi{s kkvk sa rFkk ifjoruZ k sa dk lek/kku dju s d s fy, izkf/kdj.k u s y[s kk iF` kDdhdj.k ij fjikfsZVxa i)fr] fofu;e] 2004 dk fujlu dj fnukda 10 vizSy] 2012 dk s y[s kk iF` kDdhdj.k ij fjikfsVxZa i)fr fofu;e] 2012 vf/klfwpr fd;kA fnukda 15 vDrcw j] 2012 dk s bl vf/kfu;e e sa l'a kk/sku Hkh tkjh fd;k x;k Fkk ftlu s fofu;e d s mic/akk sa dk vuiq kyu ugh a fd, tku s ij lsok inz krk gsr q foÙkh; fu#Rlknu mnx~ gz .k fd, tku s d s fy, [k.M dks var% LFkkfir fd;k x;k FkkA 5- ekStnw k **y[s kk iF` kDdhdj.k ij fjikfsZVxa i)fr] fofu;e] 2012** ¼ftl s bld s i’pkr ~ **,,lvkj] 2012 dgk tk,xk½ fofu;ek sa dk s pkj o"k Z iwo Z vf/klfwpr fd;k x;k FkkA ,,lvkj] 2012 gsr q fjikVs Z izLrqr dju s d s nkSjku] vuds Vh,lih u s ,,lvkj] 2012 d s rgr fjikfsVxZa vi{s kkvks a d s lcaa /ak e sa fofHkUu leL;kvk@sa fparkvk sa dk s bafxr fd;k] tksfd e[q ;r% vuiq ;z kts uh;rk ekun.M] dfri; mRiknk@sa uVs od Z ?kVd dk s tkMs u+ k rFkk ?kVkuk] ifzrLFkkiu ykxr y[s kkda u d s vk/kkj ij fjikVs k sZa dk s izLrqr dju s dh vof/k vkfn l s lca fa/kr FkhA izkf/kdj.k u s Hkh lkFk gh fuEuor d s eíus tj ,,lvkj] 2012 dh leh{kk fd; s tku s dh vko';drk eglwl dh % • ,,lvkj] 2012 e sa fofufnZ"V nwjlpa kj lsokvk sa dh lpw h dh leh{kk ¼tkMs u+ k vFkok ?kVkuk½( • fofufn"ZV nwjlpa kj lsokvk sa d s rgr mRiknk@sa uVs od Z ?kVdksa dk iuq oxhdZ j.k@tkMs u+ k@de djuk( • foÙkh; tkudkjh d s i:z i dh leh{kk( • fofu;keddkjh i;z kts uk sa rFkk fu.k;Z yus s gsr q vifs{kr vkSj vf/kd xSj foÙkh; tkudkjh dk s lfEefyr djus d s fy, ,,lvkj] 2012 ¼xSj foÙkh; tkudkjh½ ds i:z i& *t*s dh leh{kk(34 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] • ifzrLFkkiu ykxr y[s kkda u ij vk/kkfjr fjikVs k sZa dk s tek dju s d s fy, fjikfsZVxa vof/k esa ,d:irk ykuk( • ,,lvkj] 2012 e sa m)`r ykx w vf/kfu;ek@sa fu;ek sa dh ifjHkk"kkvks a rFkk /kkjkvk sa dk v|ru( • lHkh Vh,lih gsr q jktLo] ykxr rFkk ifjlEifÙk;k sa gsr q vkoVa u@cVa okj s ds vk/kkj d s lca a/k esa ,d:irk ykuk rFkk ml s rdlZ xa r cukuk( 6- ,,lvkj] 2012 dh leh{kk dju s gsr q fnukda 1 vizSy] 2015 ¼vFkkZr ~ ijke'k Z iwo Z Lrj ij½ d s ukfsVl d s ek/;e l s fgr/kkjdk sa dh fVIif.k;k@a er vkefa=r fd, x, FksA izkIr fVIif.k;k]sa Vh,lih d s lkFk cSBd rFkk rRlca /ak esa fd, x, fopkj&foe'k Z d s vk/kkj ij izkf/kdj.k u s elkSnk **y[s kk iF` kDdhdj.k ij fjikfsZVxa i)fr] fofu;e] 2016** rS;kj fd, ¼ftUg sa bld s i'pkr ~ elkSnk fofu;e] 2016 dgk tk,xk½A elkSnk fofu;e] 2016 dk s fnukda 22 Qjojh] 2016 dk s fgr/kkjdk sa dh fVIif.k;k@a er izkIr dju s d s fy, ikzf/kdj.k dh ocs lkbVZ ij viykMs fd;k x;k FkkA fVIif.k;k a nus s dh vfare frfFk 14 ekp]Z 2016 Fkh ftl s rRi'pkr ~ c<+kdj 28 ekp]Z 2016 dj fn;k x;k FkkA fgr/kkjdk sa l s izkIr fVIif.k;k sa dk s fnukda 31 ekp]Z 2016 dk s Hkknfwoizk dh ocs lkbVZ ij viykMs fd;k x;k FkkA fgr/kkjdk sa l s izkIr fVIif.k;k@sa l>q kok sa vkSj rRlca /ak e sa fopkj&foe'k Z ds vk/kkj ij izkf/kdj.k u s **y[s kk iF` kDdhdj.k ij fjikfsZVxa i)fr] fofu;e] 2016** ¼ftl s bld s i'pkr ~ ,,lvkj] 2016 dgk tk,xk½ dk s vfare :i fn;kA 7- ,,lvkj] 2012] mu lHkh lsok inz krkvk sa ij ykx w Fkk ftudk y[s kkda u o"k Z ds nkSjku ¼ftlds lca /ak esa fjikVs Z izLrqr dh tkuh vifs{kr g½Sa Hkkjrh; rkj vf/kfu;e] 1885 dh /kkjk 4 d s rgr mUg sa tkjh fd, x, nwjlpa kj ykblsalk sa d s rgr ipz kyuk sa l s izkIr dyq jktLo de l s de lk S ¼100½ djkMs + #i, FkkA ijke'k Z d s nkSjku] ,d fgr/kkjd u s dgk fd y[s kkda u iF` kDdhdj.k fofu;e gsr q lokÙsZ ke varjk"ZVªh; i)fr d s vu:q i dsoy ipz kyujr@cktkj dh cM+h dia fu;k sa ¼,l,eih½ ij gh ykx w fd;k tkuk pkfg, u fd vlefsdr@LVS.Mvykus lsok inz krkvk sa ij ykx w fd;k tkuk pkfg,A ,d fgr/kkjd dk er Fkk fd jktLo lhek dh leh{kk dj bl s c<+kdj 1000 djkMs + #i, vkSj bll s vf/kd fd;k tkuk pkfg,A ,d vU; fgr/kkjd u s l>q ko fn;k fd U;uw re lhek dk s 2000 djkMs + #i, fd;k tkuk pkfg,A dNq fgr/kkjdk sa u s l>q ko fn;k fd ,,lvkj] 2016 d s rgr vf/knfs'kr iF` kDdhdj.k dk Lrj O;kid gS vkSj pfwad izkf/kdj.k }kjk fofu;fer iHzkkj ¼dkWy@lna 's k] jkfseax vkfn dk lekiu vkfn½ lHkh ,y,l, ds fy, leku gS] blfy, ,y,l,&okj fjikVs k sZa dk s okil fy;k tkuk pkfg,A vU; fgr/kkjd u s fVIi.kh dh fd l'a kkfs/kr fofu;e e sa izLrkfor ifjoruZ k sa dk s /;ku e sa j[kr s g,q bl s ekp]Z 2017 e sa lekIr y[s kkda u o"k Z l s ykx w fd;k tkuk pkfg,A 8- fVIif.k;k sa dh Hkkjrh; nwjlpa kj ifjn'` ; d s vkykds e sa tkpa dh xb Z gS] tgk a ,d lkFk cgqr lkj s cM +s Vh,lih ekStnw g]Sa ftue sa ls iRz;ds d s ikl cktkj dh ryq uh; fgLlns kjh gSA dfri; Vh,lih lefsdr dia fu;k a g Sa tk s ,Dlsl lsokvk sa d s lkFk&lkFk vU; njw lpa kj lsokvk sa dh i's kd'k dju s okyh lefsdr dia fu;k a gASa dfri; Vh,lih dh dNq ,y,l, e sa cM+h cktkj fgLlns kjh gS tcfd vU; ,y,l, e sa cktkj dh cM+h fgLlns kjh vU; Vh,lih }kjk izkIr dh xb Z gAS ogh]a dsoy ,dy nwjlpa kj miyC/k djku s oky s dNq LV.S Mvykus Vh,lih u s viu s ipz kyu d s {ks=@lsok e sa i;kIZr cktkj fgLlns kjh izkIr dh gSA Hkkjrh; nwjlpa kj lsok {ks= esa tgk a ,d lsok {ks=@,y,l, e sa vkSlru 6 l s 8 Vh,lih g]Sa izkf/kdj.k dk s viu s fofu;kedkjh mí's ;k sa dh ifwr Z d s fy, tkudkjh dh vko';drk gksrh gS] tk s cktkj dk ifjn'` ; izLrqr djrh gSA izkf/kdj.k dk er gS fd 100 djkMs + #i, d s jktLo lca /akh ekStnw k ekun.M] e/;e l s cM +s Vh,lih l s mudh dia uh l s lacfa/kr vkda M+s ,df=r dju s e sa lfqo/kk inz ku djrk gSA blfy,] izkf/kdj.k u s ,,lvkj] 2016 e sa ekStnw k 100 djkMs + #i, vFkok bll s vf/kd ds dyq jktLo dh oreZ ku lhek dk s tkjh j[ku s dk fu.k;Z fy;kA 9- y[s kkda u iF` kDdhdj.k dk Lrj lca fa/kr fofu;keddkjh izkf/kdj.k }kjk nwjlpa kj lsok {ks= dk vkda yu dju s ij fuHkZj djrk gSA Hkkjr e]sa oreZ ku ykblfsalax nkSj esa ,Dlsl lsok, a ,y,l, fof'k"V dk;ksZ a ¼rFkk okW;jysl lsokvk sa esa s LiDs Vªe vkoVa u Hkh ,y,l, vk/kkfjr gS½ ij vk/kkfjr g Sa rFkk i'z kYq d Hkh ,y,l,&okj gh ykx w fd, tkr s gSAa lia .w k Z n's k d s fy, lex z vk/kkj ij tkudkjh dk lxa gz .k dju s l s ipz kyuk sa rFkk vyx&vyx ,y,l, e sa O;kikj dh fofo/k@fof'k"V i—z fr dk irk ugh a yxk;k tk ldxs kA iRz;ds ,y,l, dk Lo; a dk cktkj <kpa k ,o a xR;kRedrk gS tk s lEHkor% vU; ,y,l, d s leku ugh a gk s ldrh gSA blfy,] izkf/kdj.k fd ;g jk; gS fd ,Dlsl lsok e sa ,y,l, Lrj ij ys[kkda u iF` kDdhdj.k fjikVs ksZa fd izklfaxdrk dk;e gSA ,,lvkj] 2016 e sa vU; fofufnZ"V njw lpa kj lsokvk sa d s fy, fjikVs ksZa dk s vf[ky Hkkjrh; vk/kkj ij izLrqr fd;k tkrk gSA 10- ekp]Z 2017 dk s lekIr y[s kkda u o"k Z l s ,,lvkj] 2016 dk s ykx w dju s d s lca /ak e sa izkf/kdj.k dh jk; gS fd ,,lvkj] 2016] fjikfsZVxa i:z i@vi{s kkvk]sa lsokvksa@mRiknk@sa usVod Z ?kVdk sa vkfn dh lpw h d s lna HkZ e sa ,,lvkj] 2012 l s cg q vyx ugh a gSA okLro e]sa ,,lvkj] 2016 e sa fjikfsVxZa lca /akh vi{s kkvk sa dk ljyhdj.k fd;k x;k gS rFkk lxa r rFkk lkFkdZ tkudkfj;k@a vkda M +s ,df=r dju s d s mÌ’s ; l s mRiknk@sa uVs od Z ?kVd@nwjlpa kj lsokvk sa dh lpw h dk s ;fqDrlxa r fd;k x;k gS@mUg sa ?kVk;k x;k gAS vr% izkf/kdj.k dk ;g er gS fd ,,lvkj] 2016 dks vf/klwfpr fd, tku s dh frfFk l s dk;kfZUor fd;k tk,xk rFkk vf/klfwpr fd, tkus d s rRi'pkr ~ lHkh fjikVs ks aZ dk s ,,lvkj] 2016 d s mic/akk sa d s vuq:i izLrqr fd;k tk,xkA 11- ijke'k Z ifzØ;k d s nkSjku] nk s fgr/kkfj;k sa dk ;g er Fkk fd fjikVs Z izLrqr fd, tku s gsr q le;&lhek dk s c<+k;k tkuk pkfg,A ,d fgr/kkjd u s fjikVs ksZa dk s izLrqr fd, tku s gsr q vfare frfFk e sa nk s ekg dk foLrkj fd, tku s dk l>q ko fn;k( nwlj s fgr/kkjd u s Ng ekg d s le; foLrkj dk l>q ko fn;kA bu fgr/kkjdk sa u s dgk fd y[s kkda u iF` kDdhdj.k fjikVs Z dk s rS;kj djuk rFkk rRlca /akh y[s kkijh{kk ,d le; yus s okyh ifzØ;k gS rFkk vU; fofu;keddkjh@fof/kd izLrfqrdj.k tSl s okf"kdZ foÙkh; fooj.kk sa dks vfare :i fn;k tkuk] frekgh ckMs Z cSBd]sa ,th,e vkfn ds lkFk gh dh tkrh gSA dNq vU; fgr/kkjdk sa us fjikVs ks Za d s ,Dlchvkj,y@ihMh,Q i:z i e sa vkWuykbu izLrfqrdj.k dk leFkuZ fd;kA 12- izkf/kdj.k u s fgr/kkjdk sa }kjk fn, x, l>q kok sa dk s ukVs fd;kA rFkkfi] nk s vFkok Ng ekg rd le;&lhek dk s c<+k; s tku s l s tkudkjh de egRoi.w k Z gk s tk,xh rFkk bll s mRiUu le; varjky d s eíus tj fofu;keddkjh ifzØ;k gsr q de mi;kxs h gk s tk,xhA fdlh vkn'k Z fLFkfr e]sa dkbs Z Hkh fu.k;Z yus s okyh laLFkk] ;Fkk lHako'kh?k z ekStnw k tkudkjh izkIr djuk pkgxs hA ijarq y[s kkda u iF` kDdhdj.k fjikVs k sZa d s okf"kdZ foÙkh; fooj.k ds lkFk lca /ak ds eíus tj fjikVs ksZ a dk s izLrqr dju s gsr q ,,lvkj esa Ng ekg dh le;&lhek fu/kkfZjr dh xb Z FkhA rFkkfi] izkf/kdj.k u s iz’kklfud vi{s kkvk]sa fofu;keddkjh izLrfqrdj.k vkfn dk s doj dju s d s fy,] fjikVs k saZ dk s iLz rrq dju s gsr q le;&lhek dk s Ng ekg ls c<+kdj lkr ekg dj fn;k gSA13- oreZ ku e]sa Vh,lih }kjk y[s kkda u iF` kDdhdj.k fjikVs k sZa d s vkWuykbu izLrfqrdj.k gsr q dkbs Z O;oLFkk ekStnw ugh a gSA rFkkfi] ,,lvkj d s rgr cgqr cM +s iSeku s ij tkudkjh izLrqr fd, tku s d s eíus tj rFkk le; l s fjikVs ks Za dk s izkIr dju s rFkk ladfyr dju s ds mí's ; l]s fjikVs k sZa dk s vkWuykbu rjhd s l s tek djuk ,d ojh;rki.w k Z i.z kkyh gSA izkf/kdj.k y[s kkda u iF` kDdhdj.k fjikVs k sZa d s vkWuykbu izLrfqrdj.k gsr q bl igy w dh tkpa djxs k rFkk rRlca /akh fØ;kfof/k ij fopkj djxs kA 14- ijke'k Z ifzØ;k ds nkSjku] vuds fgr/kkjdk sa dk er Fkk fd dia uh d s fun's kd eMa y }kjk y[s kkda u iF` kDdhdj.k fjikVs ksZa dk s viuku s dh dkbs Z vko';drk ugh a gS D;kfsad y[s kkda u iF` kDdhdj.k fjikVs k sZa dk s fun's kd eMa y }kjk fof/kor :i l s vxa h—r y[s kkijhf{kr okf"kZd y[s kk d s vk/kkj ij rS;kj fd;k tkrk gSA bld s vykok] ,,lvkj d s varxZr y[s kkda u iF` kDdhdj.k fjikVs k sZa dks dia uh d s y[s kkijhf{kr okf"kdZ y[s k s d s lkFk lek/kku fd, tku s gsr q vf/knfs'kr fd;k x;k gSA ,d fgr/kkjd u s fVIi.kh dh Fkh fd pfwad ykxr y[s kkijhf{kr djokuk vfuok; Z gk s pdq k gS] blfy, izkf/kdj.k }kjk viu s Lo; a d s fu;e ¼fofu;e½ rS;kj fd;k tkuk fdlh lsok inz krk d s fgr e sa ugh a gSA vU; fgr/kkjdk sa u s l>q ko fn;k fd izkf/kdj.k }kjk ;Fkk tkjh ,,lvkj fn'kkfun'sZ kk sa rFkk dkjikjs Vs dk; Z ea=ky; }kjk tkjh ykxr y[s kkijh{kk fu;ek sa d s chp leØfedrk gkus h pkfg, pfwad nkus k sa fjikVs k sZa dk s rS;kj dju s d s fy, mi;kxs fd, tk jg s vkda M s+ varj&fofu;keddkjh Lo:i d s gASa 15- y[s kkda u iF` kDdhdj.k fjikVs Z dks funs'kd eMa y }kjk viuku s lca /akh vi{s kkvk sa ds mic/ak dk s ,,lvkj] 2012 e sa ykx w fd;k x;k FkkA bl mic/ak dk s cgs rj dkjiksjVs 'kklu d s fl)kark sa rFkk bl lca /ak e sa oSf'od i)fr;k sa d s vk/kkj ij fun's kd eMa y dh Hkfwedk rFkk mÙkjnkf;Rok sa d s eÌus tj ykx w fd;k x;k FkkA dkjiksjVs dk; Z ea=ky; }kjk fofgr ykxr y[s kkijh{kk d s lca /ak e sa izkf/kdj.k u s ukVs fd;k fd nkus ksa fu;ekssa@fofu;ek sa d s ek/;e l s ekxa h xb Z tkudkjh dkQh gn rd leku izrhr gksrh gS] rFkkfi ykxr y[s kkijh{kk rFkk y[s kkdua iF` kDdhdj.k fjikVs k sZa dh vis{kk, a rFkk mí's ; fcYdyq vyx gASa y[s kkda u iF` kDdhdj.k fjikVs Z dk s izkf/kdj.k }kjk iF` kd lsokvk sa rFkk mRiknk sa d s foLr`r rFkk iF` kd tkudkjh@vkda M+k sa dk s lxa fzgr dju s rFkk fofu;keddkjh nkf;Rok sa rFkk mÙkjnkf;Rok sa d s fuoguZ gsr q rS;kj fd;k x;k gSA mi;DqZ r ppk Z dk s /;ku esa j[kr s g,q ] izkf/kdj.k u s ,,lvkj] 2016 d s rgr iF` kd fjiksZfVxa rFkk dia uh d s fun's kd eMa y }kjk y[s kkda u iF` kDdhdj.k fjikVs k sZa dk s viuku s lca /akh mic/akk sa dk s ;Fkkor cuk, j[kk gSA 16- vuds fgr/kkjdk sa u s ifzrLFkkiuk ykxr y[s kkda u ¼vkjlh,½ ij vk/kkfjr y[s kkda u iF` kDdhdj.k fjikVs k sZa dks cna dju s dk l>q ko fn;kA mUgkusa s dgk fd vkjlh, ij vk/kkfjr fjikVsZ sa dsoy i'z kYq d <kpa s d s i;z kstukFk Z vko';d gS tk s oreZ ku e as ifzojr gSA bld s vykok] vkjlh, d s vk/kkj ij fjikVs k sZa dk s rS;kj dju s e sa O;ogkfjd dfBukb;Z k a gS tSl s foØsrk l s ekStnw k njk sa dh vuqiyC/krk@ lLa Fkkfir dh xb Z ifjlia fRr;k as dk cktkj e sa miyC/k ugh a gkus k@ foØsrk }kjk O;kikj cna dj fn;k tkuk vkfnA bld s vykok] vkjlh, d s vk/kkj ij fjikVs sZa rS;kj fd;k tkuk ,d T;knk le; yus s okyh rFkk [kphyZ h ifzØ;k gSA ,d fgr/kkjd u s ;g fuons u fd;k fd 1 viSzy] 2016 l s dkjiksjVs dk; Z ea=ky; }kjk Hkkjrh; y[s kkda u ekud ¼vkb,Z uMh ,,l½ dk;kfZUor fd; s tku s d s mijkar 500 djkMs + #i; s l s vf/kd dh fuoy eku okyh difu;ksa dk s viuh itwa hxr ifjlia fÙk;k sa dk ekStnw k nj ij vFkok mfpr nj ij vkda yu djuk gkxs kA bll s vkjlh, ij vk/kkfjr fjikVs Zsa vokfaNr rFkk vuko’;d gk s tk,xa hA dNq fgr/kkjdk sa dk ;g Hkh er Fkk fd ;fn vkjlh, ij vk/kkfjr fjikVs k saZ dk s lekIr ugh a fd;k tk ldrk gS rk s bl s izLrqr fd; s tku s gsr q bldh vkof/kdrk dk s iRz;ds nk s o"kksZ a l s c<k+dj rhu vFkok ikpa o"k Z dj fn;k tkuk pkfg,A 17- vkjlh, d s vk/kkj ij cukb Z xb Z fjikVs k sZa ij fgr/kkjdksa l s izkIr fVIif.k;k sa dh tkpa dh xb Z gSA ;g ik;k x;k gS fd Vh,lih u s vkjlh, d s vk/kkj ij fjikVsZ rS;kj dju s gsr q eYw ;kda u e sa O;ogkfjd leL;kvk sa rFkk vifs{kr vfrfjDr lalk/kuk sa dh vko'd;rk dk mYy[s k fd;k gSA rFkkfi] ,,lvkj e sa ifzrLFkkiuk ykxr y[s kkda u dh lda Yiuk dk s vkjHak dju s d s ihN s ;g vkSfpR; Fkk fd ,d ifzrLi/kh Z ifjo's k e sa ifzrLFkkiuk ykxr d s lkFk] los k inz krk ekStnw k ykxr d s vk/kkj ij ifzrLi/kk Z djxsa As vkjlh, d s vk/kkj ij fjikVs ]saZ fofu;ked dk s mldk s fofu;keddkjh dk;k@sZa mí's ;k sa d s fuoguZ e sa egRoi.w k Z tkudkjh rFkk lfqo/kk inz ku djr s gASa ,,lvkj] 2016 d s rgr vpy ifjlia fÙk;k sa rd gh lhfer ifzrLFkkiuk ykxr lek;kts u dk s fofgr fd;k x;k gS ftle sa ykHk@gkfu vftrZ fd, tku]s vuiq wjd eYw ;âkl rFkk iqjkuh ifjlia fÙk dk s mlu s led{k vk/kfqud ifjlaifÙk l s ifzrLFkkfir fd, tku s d s ifj.kkeLo:i ipz kyukRed O;; e sa ifjoruZ d s :i e sa fufgrkFkk sZa dk s n'kk;Z k tkrk gSA ,sl s vkjlh, ij vk/kkfjr ,,lvkj dk s ,Dlsl lsok inz krk rFkk yca h njw h d s nwjlpa kj lsok inz krkvk sa gsrq iRz;ds ,d o"kZ NkMs d+ j nwlj s o"k Z izLrqr fd;k tku s gsrq fofgr fd;k x;k gSA vkjlh, ij vk/kkfjr fjikVs ks aZ d s izLrfqrdj.k dh vof/k dk s c<+k; s tku s l s ble sa yxu s oky s le; varjky d s dkj.k ble sa nh xb Z tkudkjh@vkda M +s vuiq ;kxs h gk s tk,xa As izkf/kdj.k u s ;g Hkh ukVs fd;k fd dkjiksjVs dk; Z ea=ky; u s fnukda 1 vizSy] 2016 l s dia uh d s fuoy eku@Hkkjr e sa fdlh 'k;s j cktkj e sa dia uh d s lpw hc) gksu s l s lca fa/kr ekun.Mk sa d s vk/kkj ij pj.kc) rjhd s l s vkb,Z uMh ,,l dk;kfZUor fd;k gS vkSj blfy,] ;g lHkh Vh,lih ij rqjar iHzkko l s ykx w ugh a gkxs Asa blfy,] izkf/kdj.k dk ;g er gS fd vkjlh, ij vk/kkfjr fjikVs k saZ dk izLrfqrdj.k tkjh jgxs kA 18- fdlh u, ykblsal/kkjh dk s ykblsal tkjh fd, tkus dh frfFk ls rhu ys[kk o"kks Za rd vkjlh, vk/kkfjr fjikVs k sZa d s izLrfqrdj.k ls NVw izkIr gkxs hA bl mic/ak ¼,,lvkj] 2004 d s lkFk&lkFk ,,lvkj] 2012 e sa Hkh ;g mic/ak ekStnw gS½ d s ifj.kkeLo:i leku Vh,lih d s iF` kd ,y,l, e sa ,d gh ,Dlsl lsok e sa leku lsok miyC/k djku s oky s Vh,lih d s chp iF` kd&iF` kd fjikfsVxZa vof/k O;kIr FkhA leku o"k Z e sa lHkh Vh,lih ,y,l,@lsokvk sa gsr q vkjlh, ij vk/kkfjr fjikVs k sZa dh vuiq yC/krk l s bu fjikVs k sZa d s mi;kxs rFkk bu fjikVs k sZa ds lkFkdZ fo'y”sk.k@ryq uk esa ck/kk igpqa jgh FkhA Vh,lih }kjk vkjlh, vk/kkfjr y[s kkadu iF` kDdhdj.k fjikVs ksZa d s iLz rfqrdj.k e sa vlekurk dh leL;k dk s nwj dju s d s fy, ;g fu.k;Z fy;k x;k gS fd ,,lvkj] 2016 d s rgr y[s kk o"k Z 2015&16] vkjlh, vk/kkfjr y[s kkda u iF` kDdhdj.k fjikVs sZa izLrqr dju s gsr q ,d 'kUw; o"k Z gksxkA lHkh Vh,lih] vkjlh,] 2016 d s fofu;e 4¼2½ ¼[k½ d s rgr y[s kk o"k Z 2016&17 l s vkjHak djd s rRi'pkr ~ iRz;ds nwlj s o"k Z vkjlh, vk/kkfjr fjikVs ksZa dk s izLrqr djxsa s vFkkZr~ o"kZ 2018&19] 2020&21 bR;kfnA u, ykblsal/kkfj;k sa d s ekey s e sa ;fn pkSFkk o"k Z ,slk o"k Z lkfcr gksrk gS ftle sa ifzrLFkkiuk ykxr y[s kk vk/kkfjr fjikVs k sZa dk s fofu;e 4¼2½ ¼[k½ e sa fofgr vkof/kdrk d s vuqlkj izLrqr djuk vifs{kr ugh a gksrk gS rk s Vh,lih dk s mDr fofu;e e sa fofgr le; vuqlpw h d s Hkhrj fjikVs Z izLrqr djuk vifs{kr gkxs kA ;fn dksb Z ykblsal/kkjh viu s ekStnw k ykblsal dk s ,dh—r ykblsla esa ifjofrZr djrk gS vFkok iqjku s ykblsal d s lekIr gkus s ij u;k ykblsal izkIr djrk g S rk s ,sl s ykblsal/kkfj;ksa dk s ekStnw k ykblsla /kkjh ekur s g,q ,,lvkj] 2016 ykx w gksxkA36 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 19- ijke'k Z ifzØ;k d s nkSjku dNq fgr/kkjdk sa u s elkSnk fofu;e] 2016 e sa fofufn"ZV nwjlpa kj lsokvk sa rFkk mRiknk sa dh lpw h ij fVIif.k;k a dh gASa dNq fgr/kkfj;k sa u s ,Dlsl lsok, a ¼i.w k Z ekfscfyVh½ rFkk ,Dlsl lsok, a ¼MCY;,w y,y½ d s foy; dk leFkuZ fd;k pfwad nkus k sa lsok, a leku uVs od Z l s nh tkrh gS a rFkk nksuk sa dh leku ykxr gaSA nk s Vh,lih dk er Fkk fd chMCY;,w lsokvk sa dk s ,Dlsl lsokvk sa d s rgr Lora= mRikn ugh a cuk;k tkuk pkfg,A mudk rd Z Fkk fd elkSnk fofu;e] 2016 e sa chMCY;,w lsokvk sa dk s ,Dlsl lsok e sa mRikn d s :i e sa lfEefyr dju s ij elkSnk fofu;ek sa e sa dkbs Z rdk/Zkkj ugh a fn;k x;k gSA ,d fgr/kkjd dk er Fkk fd lHkh LiDs Vªe cSMa k sa dk s ekcs kby czkWMcSMa lsok, a inz ku dju s d s fy, varifZjoruZ h; <xa l s mi;kxs fd;k tk,xk vkSj 2300 exs kgVtZ cMSa gsr q iF` kd foÙkh; fjikVs Z izLrqr fd, tku s dh vfuok;Zrk ugh a gkus h pkfg,A ,d vU; fgr/kkjd u s l>q ko fn;k fd 2300 exs kgVtZ cMSa dk mi;kxs djr s g,q chMCY;,w lsokvk sa dk s i.w kZ ekfscfyVh okyh iF` kd lsok d s :i e sa oxh—Z r fd;k tkuk pkfg, rkfd fdlh Vh,lih dh ØkWl lfClMkbtZ 's ku i)fr;k]sa Hkns &Hkkoi.w kZ eYw ; fu/kkZj.k rFkk ifzrLi/kkZ jk/skh O;ogkj dh igpku dh tk ldAs 20- izkf/kdj.k u s fgr/kkjdk sa ls izkIr fVIif.k;k sa dh tkpa dh gSA ,Dlsl lsok ¼i.w k Z ekfscfyVh½ rFkk ,Dlsl lsok ¼MCY;,w y,y½ d s foy; d s lca /ak e sa ;g ukVs fd;k x;k gS fd ,Dlsl lsok ¼MCY;,w y,y½ tk s fd ,d lhfer ekfscfyVh lsok gS] e sa fiNy s dNq o"kksZ a e sa fxjkoV dk :>ku n[s kk x;k gSA ok;jysl {ks= esa jktLo d s lkFk&lkFk lClØkbcZ jk sa d s lna HkZ e sa bldh cktkj dh fgLlns kjh e sa dkQh fxjkoV gbq Z gSA bld s vykok] LiDs Vªe vkoVa u ifzØ;k e sa ifjoruZ d s lkFk] ftle sa uhykeh d s ek/;e l s LiDs Vªe vkoVa u fd;k tkrk gS rFkk i'z kkldh; :i l s vkofaVr LiDs Vªe d s mnkjhdj.k d s fodYi dh miyc/krk d s lkFk fof'k"V izkS|kfsxdh d s mi;kxs gsr q fdlh fof'k"V LiDs Vªe cMSa d s mi;kxs u s viuh lkFkZdrk [kk s nh gSA pfwad nkus k sa mi&lsok, a okW;jysl {ks= dk gh ,d Hkkx gSA vr% izkf/kdj.k dk ;g er gS fd ,Dlsl lsok ¼i.w k Z ekfscfyVh½ rFkk ,Dlsl los k ¼MCY;,w y,y½ dks ,Dlsl lsok ¼okW;jysl½ d s :i e sa foy; fd;k tk,A bld s vykok] oreZ ku i)fr ¼uhykeh d s ek/;e l s LiDs Vªe vkoVa u½ d s rgr] vkofaVr fd; s x; s LiDs Vªe dk eDq r Lo:i gksrk gS rFkk bldk mi;kxs fdlh fof'k"V izkS|kfsxdh rd lhfer ugh a gSA izkf/kdj.k u s ;g Hkh ukVs fd;k fd nwjlpa kj foHkkx u s LiDs Vªe d s eYw ; fu/kkZj.k rFkk vkjf{kr eYw ; d s lca /ak e as fnukad 27 tuojh] 2016 dh izkf/kdj.k dh flQkfj'kk sa ij viu s fnukda 01 vizSy] 2016 d s lna Hk Z e sa uhykeh d s ek/;e l s Hkfo"; e sa izkIr fd, x, lHkh LiDs Vªe cMSa k sa gsr q Hkkoh iHzkko l s ,d leku ,l;wlh nj yxku s dh e'a kk idz V dh FkhA bu lHkh rF;k sa ij fopkj dju s d s i'pkr ~ izkf/kdj.k dk ;g er gS fd ,Dlsl lsok d s rgr iF` kd mRikn d s :i e sa chMCY; w lsokvk sa gsr q fjikfsVaxZ dk s vf/knfs'kr ugh a fd;k tk,A 21- dNq ykblsal djkjk sa d s rgr] dNq lsok, a tk s ,d nwlj s l s iF` kd rFkk fHkUu g Sa rFkk vyx&vyx cktkjk sa e sa lsok inz ku djrh gS a tSl s ¼i½ vkb,Z yMh ykblsal d s ekey s e sa dCsky ySfaMxa LV's ku ¼lh,y,l½ dh fHkUu lsok, a rFkk varjkZ"Vªh; okW;l feuV@MkWVk dh dSfjt miyC/k djkb Z tkrh gS] vkSj ¼ii½ ,Dlsl lsok ykblsal d s ekey s e]sa lClØkbcjk sa dk s okW;l@,l,e,l@MkWVk lsok rFkk vU; Vh,lih dk s volajpukRed lsok, a+ ¼VkWoj½ egq S;k djokb Z tkrh gASa izkf/kdj.k u s fdlh ykblsal d s rgr ,slh lsokvk as dh fof'k"V ykHkdkfjrk rFkk fu"iknu d s lca /ak e sa tkudkjh izkIr dju s d s mí's ; l s ,,lvkj] 2012 d s rgr iF` kd fjikVs Z dk s izLrqr dju s dk s vfuok; Z cuk;k Fkk mnkgj.k d s fy, vkb,Z yMh ykblsal e sa lh,y,l rFkk vkb,Z yMh gsr q iF` kd fjikVs ]saZ ,Dlsl lsok ¼iwo Z ekfscfyVh½ esa] VkWoj O;kikj rFkk i.w k Z ekfscfyVh ipz kyuk sa vkfnA ,slk ik;k x;k gS fd ;g iF` kd lsok, a i;kIZr jktLo lt` u ugh a djrh g Sa rFkk ,d lhfer vuHqkkx gsr q lsok inz ku djrh gSAa blfy,] i`Fkd fjikfsVxZa vifs{kr ugh a gSA ,,lvkj] 2016 esa VkWoj lsok] dcs y ySfaMx lsok rFkk MkdZ Qkbcj lsok dk s lca fa/kr eyw ykblsal inz Ùk lsokvk sa e sa foy; dj fn;k x;k gAS lkFk gh ;fn bu foHkkftr lsokvk sa dh ykHkdkfjrk rFkk fu”iknu dk eYw ;kda u djuk gS rk s bu lsokvk sa ds lca /ak es a iF` kd tkudkjh dh vko';drk dh vun[s kh ugh a dh tk ldrh gSA blfy,] bu foy; dh xb Z lsokvk sa dh iF` kd igpku cuk, j[ku s d s fy, bu foy; dh xb Z lsokvk sa dk s ftl eyw lsok e sa mUg sa lfEefyr fd;k x;k gS ¼mle sa iF` kd :i ls fpfàr uVs od Z ?kVd d s lkFk½ mlesa iF` kd mRikn d s :i e sa j[kk x;k gS mnkgj.k d s fy, Mkd Z Qkbcj lsok dk s vkb,Z lih] ,u,yMh rFkk vkb,Z yMh lsok d s lkFk foy; dj fn;k x;k gS] VkWoj O;kikj lsok dk s ,Dlsl lsok rFkk lh,y,l dk s vkb,Z yMh ds lkFk foy; dj fn;k x;k gSA 22- ijke'k Z ifzØ;k d s nkSjku] dNq fgr/kkjdk sa u s mRikn lpw h d s ljyhdj.k fd, tku s dk leFkuZ fd;k gSA ,d fgr/kkjd u s ;g mYy[s k fd;k gS fd ,Dlsl lsok esa jktLo dk LFkkuh;] ,lVhMh rFkk vkb,Z lMh e sa cVa okjk fd, tku s dks vf/knfs'kr ugh a fd;k tkuk pkfg, pfwad LFkkuh;] ,lVhMh rFkk vkb,Z lMh okW;l jktLo d s iF` kDdhdj.k gsr q dkbs Z iF` kd foHkkthdj.k@fjikVs Zs a miyC/k ugh a g Sa rFkk ,slh izLrkfor fjikVs i.z kkyh ij vfrfjDr Hkkj iMx+s kA nk s fgr/kkjdk sa u s ,Dlsl lsok e sa mRikn d s :i e sa fdjk;k@lfØ;.k 'kYq d@,de'q r 'kYq d dk s igpku inz ku dju s d s lca a/k esa viuk er O;Dr fd;kA mUgkusa s dgk fd ;g dsoy jktLo ox Z gS] mRikn ugh a gSAa nk s vU; fgr/kkjdk sa u s izhiMs rFkk iksLViMs oxZ e sa ,Dlsl lsokvk sa es a mRiknks a dh iF` kd fjikfsVZax dk s tkjh j[k s tkus d s lac/ak esa viuk i{k j[kkA ;g mYy[s k fd;k x;k fd izhiMs rFkk iksLViMs mRikn fcfyax ds nk s fHkUu ox Z gS a tks iF` kd lClØkbcZ j vk/kkj d s nwjlpa kj miHkkDs rkvk sa d s iF` kd ox Z dh vko';drkvk sa dh ifwr Z djr s gS a vkSj bu oxk sZa ds lkFk iF` kd Lo:i dh dk;uZ hfr;k]a i'z kYq d nj]sa rFkk iF` kd ykxr tMq +h gbq Z gASa dNq fgr/kkjdk sa u s ,Dlsl lsokvk sa e sa iF` kd mRikn d s :i e sa varj&lfdyZ jkfsexa iHzkkjk sa ¼ftldk Fkkds jktLo dk Lo:i gS½ dk s lfEefyr fd, tku s dh odkyr dh gSA nk s lsok inz krkvk sa u s ;g mYy[s k fd;k gS fd pfwad ,Dlsl lsok e sa f}i{kh; :i l s bu&jkfsexa iHzkkj vkil es a r; 'krksZa ij vk/kkfjr gksr s gS a blfy, os Fkkds vrl;Za kts u dk Hkkx ugh a gkus s pkfg,A ,d fgr/kkjd u s dgk fd ,e,uih lsok l s izkIr gkus s okys vi;kIZr jktLo d s eíus tj] bl s i`Fkd nwjlpa kj lsok d s :i e sa ekU;rk ugh a inz ku dh tkuh pkfg,A 23- fgr/kkjdk sa l s izkIr fVIif.k;k sa dh tkpa dh xb Z gSA mRiknk sa dh izLrkfor lpw h d s ihN s eyw fl)kar] izLrqr lsokvk sa l s jktLo lt` u vFkok fofu;keddkjh dk;dZ ykik@sa fo'y"sk.k d s nf`"Vdk.s k l s izLrqr lsokvk sa dk egRo gSA lca fa/kr nwjlpa kj lsok d s rgr jktLo d s e[q ; 'kh"kks Za dk s mRikn ds :i esa ekU;rk inz ku dh xb Z gSA rnuqlkj] ,Dlsl lsok d s rgr bu&jkfsexa iHzkkj rFkk varjk&lfdyZ iHzkkjk sa dk s iF` kd mRiknk sa d s :i esa igpku inz ku dh xb Z gSA ;g ukVs fd;k x;k gS fd okW;l jktLo dk LFkkuh;] ,lVhMh rFkk vkb,Z lMh J.s kh d s :i esa cVa okjk bl {ks= e sa eyw Hkwr oxhdZ j.k gS rFkk bldk Vh,lih }kjk yxkrkj ikyu fd;k tkrk gSA bld s vykok] ykblsal inz krk ¼nwjlpa kj foHkkx½ ds le{k tek fd, x, frekgh jkTkLo rFkk ykblsal 'kYq d fooj.k e sa okW;l jktLo dk s LFkkuh;] ,lVhMh rFkk vkb,Z lMh e sa iF` kd :i l s fjikfsVxZa fd, tku s dk s Hkh vf/knsf'kr fd;k x;k gSA LFkkuh;] ,lVhMh rFkk vkb,Z lMh dkWyk sa d s lca /ak e sa iF` kd tkudkjh lca /akh mic/ak dks Hkh var%LFkkfir fd;k x;k gS pfwad mud s iF` kd i'z kYq d rFkk uVs od Z lalk/ku mi;kxs d sifj.kkeLo:i iF` kd jktLo rFkk ykxr <kpa s gksr s gSAa ;g Hkh ukVs fd;k x;k gS fd fdjk;k] lfØ;.k] ,de'q r 'kYq d] miHkkDs rkvk sa dk s lsokvk sa d s vk'oklu gsr q ,sls Hkxq rku g Sa tks ,d fof'k"V le;&lhek d s fy, ml s uVs od Z ij lfØ; jgu@s tMq +s jgu s fu%'kYq d dkWysa dju s bR;kfn gsr q l{ke cukrk gS] blfy, ml s ,df=r :i l s iF` kd mRikn dgk tk ldrk gSA ,Dlsl lsok e sa ihz&iMs rFkk iksLV&iMs {ks= dk s fofu;keddkjh dk;dZ ykik sa e sa ,d leku ekuk tkrk gS rFkk okW;jykbu {ks= e sa lHkh miHkkDs rk iksLV&iMs {ks= l s lca )a gksr s gSAa vr% izkf/kdj.k dk ;g er gS fd ,,lvkj] 2016 ds rgr izh&iMs rFkk iksLV&iMs gsr q iF` kd fjikfsVZax fd, tku s dh vko';drk ugh a gSA ,e,uih lsokvksa d s lca /ak e sa ;g Li"V fd;k tkrk g S fd dsoy mu Vh,lih }kjk ,e,uih lsok gsr q iF` kd fjikVs Z izLrqr dh tk,xh ftUgkusa s nwjlpa kj foHkkx l s ,e,uih lsok gsrq ykblsal izkIr fd;k gSA 24- ijke'k Z ifzØ;k ds nkSjku ,d fgr/kkjd u s fVIi.kh dh fd uVs odZ ?kVd okj ykxr dh ctk; foHkkxokj ykxr izkIr dju s d s fy, iiz =&^lh* e sa l'a kk/sku fd;k tkuk pkfg,A dNq fgr/kkjdk sa u s iiz = ^Mh* ¼lgk;rk dk;dZ j.k@foHkkxh; ykxr fooj.k½ dk s gVk, tku s dk l>q ko fn;k gSA mUgkusa s dgk gS fd iiz =& ^Mh* fcuk fdlh mi;kxs fl) fd, dsoy tfVyrkvk sa dks c<+k jgk gSA dNq fgr/kkjdk sa u s ;g dgk fd iiz =& ^,Q* e sa oreZ ku o"k Z d s nkSjku iuq HkZxq rku fd, tku s oky s nh/kdZ kyhu _.k d s Hkkx dks pky w n;s rk, a ugh a ekuk tkuk pkfg, ftldk fu;kfstr itwa h ij Hkh iHzkko iM+sxkA 25- fgr/kkjdk sa l s izkIr fVIif.k;ksa dh tkpa dh xb Z gSA iiz =&^lh* d s ihN s mí's ; nwjlpa kj O;kikj rFkk ipz kyuk sa esa yxk, x, fofHkUu uVs od Z ?kVdk sa dh ykxr dk eYw ;kda u djuk FkkA nwjlpa kj lsok {ks= e sa uVs od Z ?kVd ,d cM+h ykxr gksrk gS rFkk bldh ykxr dk C;kSjk vuds fofu;keddkjh dk;dZ ykik sa esa foLr`r fo'y"sk.k@tkpa gsr q ,d vfuok; Z tkudkjh gSA bld s vfrfjDr iiz =&^Mh* dk s gVk, tku s dk mRikn dh iRz;{k ykxr rFkk uVs od Z ?kVdk sa ij lh/kk iHzkko iMx+s kA bld s vykok] iiz =&^Mh* lgk;d dk;dZ j.kk@sa foHkkxks a dh ykxr dk s mRiknk sa vkSj uVs od Z ?kVdk sa e sa bld s cVa okj s d s lca /k e sa tkudkjh nsrk gS ftll s ykxr dk s izR;{k rFkk viRz;{k ykxr e sa foHkDr fd;k tk ldrk gSA iiz =&^,Q* d s lca /ak e sa ;g mYy[s k fd;k x;k fd foÙkh; [kkrk sa l s ,d:irk yku s d s mí's ; l s rFkk dia uh vf/kfu;e] 2013 ¼fo'k"sk:i ls pky w ifjlEifÙk;k sa rFkk pky w n;s rkvk sa d s ekey s e½sa e sa fd, x, ifjoruZ k sa dks lfEefyr dju s d s fy, iiz =&^,Q* lfgr fofHkUu iiz =ksa e sa vfuok; Z ifjoruZ fd, x, gSAa 26- vuds fgr/kkjdk sa u s ;g mYy[s k fd;k fd iiz =&^,p* ¼lca fa/kr i{k l s yus &nus ij½ iRz;ds mRikn gsr q iHzkkfjr U;uw re vkSj vf/kdre nj dk vuiq kyu djuk O;ogkfjd ugh a gkxs kA mUgkusa s dgk fd bl Lrj ij tkudkjh dk lxa gz .k djuk lHako ugh a gSA mUgkusa s vkx s l>q ko fn;k fd ifzr bdkb Z nj dh ctk;] ldy jktLo d s lca /ak e sa C;kSj s dk s vf/knfs'kr fd;k tk,A ,d fgr/kkjd u s iiz =&^,p* dk s gVk, tku s d s lca /ak es a er O;Dr fd;kA 27- fgr/kkjdk sa l s izkIr fVIif.k;ks a dh tkap dh tk xbZ gSA izkf/kdj.k u s ;g ukVs fd;k fd Hkkjrh; nwjlpa kj lsok {ks= e sa oreZ ku fLFkfr e sa [knq jk i'z kYq d ifzojr gS ¼jkfsexa rFkk xzkeh.k okW;jykbu d s vykok½A rFkkfi] fdlh ,d Vh,lih l s nwlj s Vh,lih ¼e[q ;r% Fkkds var%l;a kts u iHzkkj½ d s chp i'z kYq d dh vuds enk sa dk s izkf/kdj.k }kjk fofu;fer fd;k tkrk gSA ,,lvkj] 2016 d s rgr iiz = ^,p* e sa lca fa/kr i{kk sa l s tMq +h tkudkjh nus s lca /akh vi{s kkvk sa dk s rdZlaxr cuk;k x;k gS ftll s varj&Vh,lih jktLo yus &nus d s lca /ak esa lhfer rFkk lxa r tkudkjh dk lxa zg.k fd;k tk ld s rkfd mldk fo'y"sk.k rFkk tkpa dh tk ldAs rnuqlkj] ,,lvkj] 2016 d s rgr iiz = ^,p* dk s ljy cuk;k x;k g S rFkk dsoy ,sl s mRiknk sa d s lca /ak e sa jktLo tkudkjh ekxa h xb Z gS tgk a lsok inz krk rFkk lsok izkIrdrk]Z nkus ksa gh Vh,lih gSAa bld s vykok] lca af/kr i{kksa dh tkudkjh dk s lhfer fofufnZ”V mRiknks a ds fy, ,Dlsl lsok ¼okW;jysl rFkk okW;jykbu½] bVa juVs lsok] ,u,yMh lsok rFkk vkb,Z yMh lsok rd lhfer fd;k x;k gSA 28- ijke'k Z ifzØ;k d s nkSjku nk s fgr/kkjdk sa u s viuh fVIif.k;k a izLrqr dh fd xSj&foÙkh; tkudkjh d s lxa gz .k d s lca /ak e sa iiz = ^t*s dk s gVk;k tk, pfwad ;g ,,lvkj d s lca /ak e sa izklafxd ugh a gSA ,d fgr/kkjd u s ;g dgk fd Mhb,Z y dh ,Dlsl lsok ¼okW;jykbu½ lca /akh vi{s kk d s C;kSj s dk s gVk;k tkuk pkfg,A ,d vU; fgr/kkjd u s fVIi.kh dh fd 'kgjh rFkk xzkeh.k {ks= e sa lClØkbcZ jk sa dh tkudkjh nus s lca /akh izko/kkuksa dk s gVk;k tkuk pkfg,A dNq fgr/kkjdks a u s ;g fVIi.kh dh fd dyq lClØkbcZ jk sa e sa l s bVa juVs dk mi;kxs dj jg s lClØkbcjk sa dh l[a ;k miyC/k djkuk dfBu gkxs kA 29- fgr/kkjdk sa dh fVIif.k;k sa dh tkpa dh tk xb Z gSA iiz = ^t*s e sa lca fa/kr lsokvk sa ij lhfer rFkk xSj&foÙkh; tkudkjh vra fo"ZV gS tk s ,,lvkj] 2016 d s rgr vU; iiz = d s ek/;e l s izLrqr dh xbZ foÙkh; tkudkjh d s fdlh lkFkZd fo'y"sk.k rFkk tkpa gsr q ,d&nlw j s l s tMq +h gS rFkk vR;ar egRoi.w k Z gSA vU; fVIif.k;k sa d s lca /ak e sa ;g ukVs fd;k x;k fd bu tkudkfj;k sa dk s izkf/kdj.k dk s iLz rrq dju s gsr q vU; fjikVs ksZa d s rgr ,df=r fd;k tkrk gS rFkk bl idz kj] bll s i)fr ij dkbs Z vU; Hkkj@ncko ugh a iMxs+ kA 30- Vh,lih ij foyca l s fjikVs Z izLrqr dju s vFkok ,,lvkj] 2016 d s rgr xyr fjikVs Z izLrqr dju s lca /akh foÙkh; fu#Rlkgu lca /akh [k.M dk s gVk, tku s d s ihN s nk s fgr/kkfj;k sa u s ;g rd Z fn;k fd y[s kkda u iF` kDdhdj.k fjikVs Z igy s gh izLrqr dh tk pdq h y[s kkijhf{kr foÙkh; fooj.k dk dsoy iF` kd izLrfqrdj.k gSA 31- izkf/kdj.k d s le{k i.w k Z rFkk lVhd fjikVs Z dk le; l s izLrfqrdj.k lfquf'pr dju s d s fy, vuiq kyu Lrj e sa of`) dju s d s fy, foÙkh; fu#Rlkgu dh [k.M dk s var%LFkkfir fd;k x;k FkkA y[s kkda u iF` kDdhdj.k fjikVs k sZa dh fofHkUu fofu;keddkjh dk;dZ j.kk sa gsr q vko';drk gksrh gS vkSj blfy, le; l s mudh izkfIr egRoi.w k Z gSA tkudkjh izkIr dju s e sa foyca vFkok xyr tkudkjh dh ikzfIr l s fofu;keddkjh dk;dZ j.kk sa d s fu"iknu ij ifzrdyw iHzkko iMx+s kA blfy,] izkf/kdj.k dk ;g er gS fd ,,lvkj] 2016 e sa foÙkh; fu#Rlkgu d s [k.M dk s cuk, j[kk tkuk pkfg,A 32- ,,lvkj 2016 d s i;z kts u d s fy,] ^lsok fof’k”V ykblssal* vkSj ;fwuQkbM ykblsal d s rgr ^lsok fof’kf”V izkf/kdkj* dk s lHkh O;kogkfjd mnn~ ’s ;k@sa dk;ksZa d s fy, leku ekuk tk,xkA TELECOM REGULATORY AUTHORITY OF INDIA NOTIFICATION New Delhi, the 10th June 2016 F.No.16-02/2015-F&EA: In exercise of the powers conferred by section 36, read with sub-clause (i) of38 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] clause (b) of sub-section (1), of section 11 of the Telecom Regulatory Authority of India Act, 1997 (24 of 1997), the Telecom Regulatory Authority of India hereby makes the following regulations, namely:- The Reporting System on Accounting Separation Regulations, 2016 (5 of 2016) CHAPTER I PRELIMINARY 1. Short title, commencement and application: - (i) These regulations may be called the Reporting System on Accounting Separation Regulations, 2016. (ii) They shall come into force from the date of their publication in the official Gazette. (iii) These regulations shall apply to all service providers having aggregate turnover of not less than ` one hundred crore, during the accounting year for which report is required to be submitted under these regulations, starting from the accounting year ending on the 31st March 2016, from operations under the licences issued under section 4 of the Indian Telegraph Act, 1885 (13 of 1885). 2. Definitions:- In these regulations, unless the context otherwise requires, (a) “accounting separation statement” means report furnished in Proforma specified in Schedule III to these regulations; (b) “accounting year” means the financial year defined under sub-section (41) of section 2 of the Companies Act, 2013 (18 of 2013); (c) “Act” means the Telecom Regulatory Authority of India Act, 1997 (24 of 1997); (d) “annual financial statement” means financial statements prepared under section 128 of the Companies Act, 2013; (e) “Authority” means the Telecom Regulatory Authority of India established under sub-section (1) of section 3 of the Act; (f) “Broadband” or “Broadband service” means a data connection that is able to support interactive services including Internet access and has the capability of the minimum download speed of 512 kbps or higher speed, as may be decided by the licensor, to an individual subscriber from the point of presence (POP) of the service provider intending to provide Broadband service. (g) “cable landing station” means the location, (i) at which the international submarine cable capacity is connectable to the backhaul circuit; (ii) at which International submarine cables are available on shore, for accessing international submarine cable capacity; and such location includes buildings containing the onshore end of the submarine cable and equipment for connecting to backhaul circuits; (h) “co-location charges” means the charges payable by a service provider for using facilities including land, building space, apparatus and plants, environmental services, security, site maintenance, power, electrical installations, cables, transformers, fire detection, fire fighting systems and back-up power for the purpose of interconnection including installation of collocation equipments i.e. switches, racks and cages, cross- connects and other cabling at the premises owned by another service provider; (i) “cost centre” means the support function or department of a company or a network element for which cost is incurred; (j) “financial capital maintenance” is a methodology of recognising profit after taking account of holding gain or loss arising as a result of Replacement Cost Accounting; (k) “historical cost accounting” means a system of accounting where assets, liabilities, costs and revenues are recorded at the value when the transaction was made and where assets are valued and depreciated according to their cost at the time of purchase or acquisition; (l) “holding gain or loss” means gain or loss arising out of change in the replacement cost of an asset while the asset is still being held at the historical cost and is computed as under:- Holding Gain or Loss= NBV X (GRCt /HC) - NBV X (GRC /HC) t-1 t-1 t-1 Where, NBV = Written down value of an asset at historical cost at the beginning of year t, t-1 GRCt = Gross replacement cost of an asset at the end of year t, HC = Historical cost of an asset at the time of its purchase (m) “Internet service” means all type of Internet access or Internet content services as provided in the licence; (n) “licence” means a licence granted or having effect as if granted under section 4 of the Indian Telegraph Act,1885 (13 of 1885) or the provisions of the Indian Wireless Telegraphy Act, 1933 (17 of 1933); (o) “manual” means manual referred to in regulation 3; (p) “Meet Me Room” means a place where telecom service providers connect their equipment; (q) “modern equivalent asset” means the current value of available asset with the same level of capacity and functionality as that of the original asset; (r) “off-net call” means a call other than on-net call ; (s) “on-net call” means a call which originates and terminates in the network of the same service provider within same licensed service area; (t) “pass through charges” means the charges excluded from gross revenue to arrive at adjusted gross revenue for the purpose of levying licence fee as provided under the licence agreement of the service provider; (u) “profit centre” means a service or a product offered by a service provider to which revenue and cost can be traced to calculate profit from that activity; (v) “regulations” means the Reporting System on Accounting Separation Regulations, 2016; (w) “related party” has the meaning assigned to it in the Accounting Standard on Related Party Disclosures (AS 18) issued by the Institute of Chartered Accountants of India and also includes transactions within a company involving separate licensed activities; (x) “related party transaction” means a transfer of resources or obligations between related parties whether a price is charged or not; (y) “replacement cost accounting” means system of accounting where value of an asset is entered in the financial statement at the price which is required to be paid if same or equivalent asset is purchased or acquired; (z) “report” mean financial and non-financial accounting separation reports furnished by service providers under regulation 4; (za) “retail revenue” means revenue earned by the service provider from the sale of products and services directly to the end consumer; (zb) “service provider” means the Government as a service provider and includes a licensee; (zc) “supplementary depreciation” means the difference between depreciation on historical cost and depreciation on replacement cost of an asset; (zd) “transit carriage charge” means charge for carriage of intra-circle traffic handed over from Cellular Mobile Networks to Fixed Network at Level II Trunk Automatic Exchange (TAX) of Long Distance Charging Area for terminating in Short Distance Charging Area of the same Long Distance Charging Area; (ze) “Value Added Services” means services which are offered to add value to the core services, the core services being voice calls, voice or non-voice messages and data transmission; (zf) “wholesale interconnection” means a transaction for which revenue is received from other service providers for carrying or terminating calls or messages or for providing interconnection facilities; (zg) “wholesale revenue” means revenue realised from the sale of products and services other than to end consumers; (zh) all other words and expressions used in these regulations but not defined, and defined in the Act and the rules and other regulations made there under, shall have the meanings respectively assigned to them in the Act or the rules or other regulations, as the case may be. CHAPTER II MANUAL & REPORTS 3. Manual: (1) Every service provider shall, for the purpose of implementing the accounting and reporting practices specified under these regulations, furnish to the Authority within ninety days from the date of commencement of these regulations, a manual containing policies, principles, methodologies and procedures for accounting and cost allocation: Provided that a service provider, to whom the provisions of these regulations do not apply on the date of its commencement, shall, within ninety days from the end of accounting year in which the provisions of these regulations become applicable to him, furnish to the Authority a manual containing policies, principles, methodologies and procedures for accounting and cost allocation. (2) The manual shall contain the following items, namely: - (a) the details of the organisational structure of the service provider; (b) a list of all the entities within the group operating in the telecom service sector and relationship of the service provider with such entities;40 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] (c) the details of the financial accounting system adopted by the service provider including policies relating to capitalisation, depreciation, advance receipts of revenue, security deposits, provision for bad and doubtful debts etc.; (d) the details of products, services, network elements and licensed service areas which shall be treated as separate segments for preparing Accounting Separation Statements; (e) the description of accounting policies for allocation and apportionment of revenue, cost, assets and liabilities; (f) the details of the accounting system followed for recording and generation of the accounting separation information and reports which shall include list of cost and profit centres, linkages of financial heads to cost and profit centres; (g) the description of studies, surveys and model employed in cost apportionment and cost allocation process; (h) the definition of terms used in the manual; and (i) the procedure adopted for maintenance and updation of the manual. (3) Any change in the manual and reasons thereof shall be furnished by the service provider along with reports. 4. Reports:- (1) Every service provider shall furnish to the Authority, separately for each licensed service area and in consolidated form for all licensed service areas in case of access services, the following reports, namely: - (a) financial reports containing: - (i) the profit and loss statement in Proforma A of Schedule III in respect of each service specified in Schedule I; (ii) the profit and loss statement in Proforma B of Schedule III; in respect of each product specified in Schedule I; (iii) the network element wise cost sheet in Proforma C of Schedule III containing network element wise cost and its allocation to various products, based on the list of network elements of various services contained in Schedule II; (iv) the cost sheet of support functions and departments in Proforma D of Schedule III and its allocation to products and network elements; (v) the statement in Proforma E of Schedule III containing category wise fixed assets and depreciation thereon; (vi) the capital employed statement in Proforma F of Schedule III for the services provided by the service provider; (vii) the statement in Proforma G of Schedule III allocating capital employed for each service with respect to the products contained in Schedule I; (viii) the statement in Proforma H of Schedule III on related party information on gross revenue for the products specified in Proforma H. (b) non-financial reports containing the statement in Proforma J of Schedule III for services mentioned in Schedule I comprising non-financial information relating to subscribers, network usage and network capacity. (2) The reports, referred to in sub-regulation (1), shall be furnished by the service provider; (a) every accounting year, based on the historical cost accounting for all the services specified in Schedule I; and (b) beginning from the accounting year ending on the 31st March, 2017 and every second year thereafter based on the replacement cost accounting, for the following services, namely: - (i) Access service (Wireless); (ii) Access service (Wireline); (iii) National Long Distance service ; (iv) International Long Distance service Provided that there shall be no obligation on a service provider to furnish the reports based on the replacement cost accounting for three accounting years from the date of issue of licence; Provided further that the service provider, referred to in first proviso, shall, immediately after the end of period of three years from the date of issue of license/authorisation, furnish the reports based on replacement cost accounting at the time interval and for the services as provided in sub-clause (b). (3) Every service provider shall reconcile the profit and loss statement, referred to in sub-clause (i) of clause (a) of sub-regulation (1), prepared on the basis of historical cost with the audited annual financial statementprepared under section 128 of the Companies Act, 2013 and furnish the reconciliation statement in Proforma I of Schedule III. (4) Every service provider shall, while preparing reports based on the Replacement cost accounting - (i) follow financial capital maintenance methodology; (ii) limit cost adjustment to the fixed assets; (iii) ignore replacement cost of assets having life of less than three years; (iv) take cost of modern equivalent asset, when existing asset is not available due to change in technology or old asset is replaced by modern equivalent asset; (v) indicate holding gain or loss and supplementary depreciation; and (vi) indicate the change in operating expenditure when an old asset is replaced by a modern equivalent asset. (5) Every service provider shall furnish alongwith the reports, the relevant portion of the manual containing description of accounting policies for allocation and apportionment of revenue, cost, assets and liabilities and the basis of cost allocation and apportionment employed. 5. Submission of Reports - (1) Every report referred in regulation 4 and duly audited by the Auditor as referred in regulation 7, shall be submitted by the service provider within seven months of the end of the accounting year, at the head office of the Authority at New Delhi; Provided that the Authority may by direction specify any other method including on-line submission of reports. (2) If accounting year of a service provider exceeds fifteen calendar months, such service provider shall submit the reports in two parts – one part comprising report of twelve months and the second part comprising of remaining period. 6. Consequences for failure of the service provider to submit reports or furnishing of false report– (1) If any service provider contravenes the provisions of regulation 5, it shall without prejudice to the terms and conditions of its licence or the provisions of the Act or rules or regulations or orders made, or, directions issued, there under, be liable to pay an amount, by way of financial disincentive, not exceeding ` five lakh and in case the contravention continues beyond fifteen days from the last date of submission of the report, the service provider shall be liable to pay an additional amount not exceeding ` fifty thousand for every day of delay after fifteen days, during which the default continues, as the Authority may, by order, direct. Provided that if a service provider contravenes the provisions of regulation 5 in the consecutive years and failed to submit reports by the due date, he shall be liable to pay as an amount, by way of financial disincentive, not exceeding, ` ten lakh for each contravention and in case the default continues beyond fifteen days from the last date of submission of the report, the service provider shall be liable to pay an additional amount not exceeding ` one lakh for every day of delay after fifteen days during which the default continues, as the Authority may, by order direct. (2) If the report furnished by the service provider under regulation 5 is false and which such service provider knows or believes to be false or does not believe to be true, or omits any material fact knowing it to be material, it shall, without prejudice to the terms and conditions of its licence, or the provisions of the Act or rules or regulations or order made, or, direction issued there under, be liable to pay an amount, by way of financial disincentive, not exceeding ` ten lakh, as the Authority may, by order, direct. (3) No order for payment of any amount by way of financial disincentive shall be made by the Authority unless the service provider has been given a reasonable opportunity of representing against the contravention of the regulations observed by the Authority. 7. Audit – (1) Every service provider shall appoint an auditor, qualified for appointment as an auditor under section 141 or 148 of the Companies Act, 2013, to audit the reports prepared by the service provider under regulation 4 of these regulations and obtain the report of the audit from the auditor in the format specified in Schedule IV. (2) The reports prepared by the service provider under regulation 4 shall be adopted by its Board of Directors and shall be signed by the authorized signatory before submitting the same to auditor appointed under sub-regulation (1). (3) The reports prepared by the service provider under regulation 4 and the audit report, referred to in sub- regulation (1), shall be signed by the auditor or, if a firm is appointed as an auditor, by a partner of the firm. (4) The service provider shall furnish to the Authority the audited reports alongwith report of the auditor referred to in sub-regulation (1) and soft copy in MS Excel format of the reports referred in regulation 4. CHAPTER III MISCELLANEOUS 8. Repeal and saving – (1) The Reporting System on Accounting Separation Regulations, 2012 (7 of 2012)42 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] are hereby repealed. (2) Notwithstanding such repeal, anything done or any action taken under the said regulations shall be deemed to have been done or taken under the corresponding provisions of these regulations; 9. Interpretation – In case of any doubt regarding interpretation of any of the provisions of these regulations, the clarification of the Authority shall be final and binding. SCHEDULE I Name of Telecom Service Licensed Service Product/ Components Area of Operation (1) (2) (3) (I) Access service - Wireless Licensed Service a) Rental / Activation / One time / Recharge fees Area i.e. Telecom (II) Access service – Wireline Circle b) Voice Calls (i.e. by own subscribers in home service area): 1) Local 2) STD 3) ISD c) Non-voice: Short Messaging Service (SMS)/ Multimedia Messaging Service (MMS) d) Value Added Services e) Out Roaming (i.e. by own subscribers outside home service area): (i) National (ii) International f) Data g) Leased circuit h) Sharing/Leasing of Towers i) Wholesale (Interconnection): (i) Termination Voice call (ii) Termination SMS/ MMS (iii) Port charges including Co-Location (iv) Transit Carriage Charges (v) Access Charges (Calling Cards) (vi) In-Roaming (vii) Intra Circle Roaming (viii) Other interconnect charges j) Any other product (please specify name of each product separately) (III) Internet service Licensed Service a) Internet – Broadband Area b) Internet – Narrowband c) Internet Telephony d) Internet Protocol (IP) TV e) Internet Content f) Webhosting and Web-collocation g) Dark Fiber h) Any other product (please specify name of each product separately) (IV) National Long Distance service All India (a) Voice (i) Carriage Services (ii) Calling Cards(b) Leased Circuits: (i) Domestic Dedicated Leased Circuit (ii) Managed Data Services (VPN/ CUG) (c) Dark Fiber (d) Any other product (please specify name of each product separately) (V) International Long Distance service All India (a) Voice (i) Carriage Services (ii) Calling Cards (b) Leased Circuit: (i) International Private Leased Circuit (IPLC) (ii) Managed Data Services (VPN/ CUG) (c) Cable Landing Station (i) Collocation; (ii) Access facilitation (d) Dark Fiber (e) Any other product (please specify name of each product separately) (VI) Mobile Number Portability service All India No product sub-classification (MNP) (VII) Very Small Aperture Terminal All India No product sub-classification service (VSAT) SCHEDULE II Sl No. Name of Telecom Service Network Elements (1) (2) (3) (I) Access service– Wireless (a) CORE NETWORK: (Mobile services Switching Centre (MSC)/ Gateway Mobile services Switching Centre (GMSC), MSC-Server/ Virtual MSC, Media Gateway (MGW)/ Gateway Media Gateway (GMGW), Visitor location register (VLR), Serving GPRS Support Node (SGSN), Gateway GPRS Support Node (GGSN), EIR (Equipment Identity Register), HLR (Home Location Register), AUC (Authentication Centre), Transponder, Signalling gateway, Others) (b)RADIO ACCESS NETWORK: (Node B (RAN-Radio Access Network), BTS (Base Transceiver Station), RNC (Radio Network Controller), BSC (Base Station Controller), Others) © TRANSMISSION MEDIA / EQUIPMENTS (Transmission Media Between the Network Element i.e.OFC/Cable/Microwave, Transmission equipments, Others) (d) OTHER NETWORK ELEMENTS: (SMSC (Short Message Service Centre), MMSC (Multimedia Messaging Service Centre), HSS (Home Subscriber server), Application servers for Value added service, NMS (Network Management System), Billing servers, IUC servers/ ICB Server (Interconnect Billing Server), IN Servers, LIS (Lawful Interception Server), Facilitation for MNP, Tower and Associated Infrastructure, Others) (II) Access service - Wireline (a) Equipment at Subscriber’s end – POTS, ISDN, PABX, VPT44 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] Equipment etc. (b) Access Media between Local Switches & Subscriber’s end – Copper loop/ Optical Fiber etc. (c) Local Switches – Local switch (including NGN and IP), Remote Switching Unit, Remote Logical Unit etc. (d) Tandem/TAX switches (e) Media Gateway (MGW) (f) Transmission Media / Equipments (g) Other (please specify) (III) Internet service (a) Customer Premises Equipments (CPE) (b) Access Media (Copper Loop/Optical/Fiber, Cables/Wireless network etc. (c) DSLAM (d) Router (EDGE/ PE/ CORE) (e) MuX/ Switches (f) Transmission media/systems between networking elements (g) Dedicated Servers (h) Fiber (i) Other (please specify) (IV) National Long Distance service (a) Switches (including NGN and IP) (b) Media Gateway (MGW) (c) Transmission Media and Equipment (d) Fiber (e) Other (please specify) (V) International Long Distance (a) Switches (including NGN and IP) service (b) Media Gateway (MGW) (c) Transmission –Domestic (d) Transmission –International (e) Transmission line from Cable Landing Station to Meet Me Room (MMR) (f) Network Equipment at Meet Me Room (MMR) in Cable Landing Station (g) Fiber (h) Other (please specify) (VI) Mobile Number Portability (a) Server service (MNP) (b) Router/Switch (c) Transmission Media (d) Gateway (e) Other (please specify) (VII) Very Small Aperture Terminal (a) Space Segment Transponder service (VSAT) (b) Ground Segment (c) Other (please specify)SCHEDULE III LIST OF PROFORMA E Sl No. Proforma Description of the Proforma 1 Proforma A Profit and Loss Statement – Service 2 Proforma B Profit and Loss Statement – Product 3 Proforma C Cost Sheet – Network Elements 4 Proforma D Cost Sheet – Support Functions/Departments 5 Proforma E Statement of Gross Block, Depreciation and Net Block – Service 6 Proforma F Capital Employed Statement- Service 7 Proforma G Capital Employed Statement: Allocation to Products 8 Proforma H Statement of Related Party Transactions (Revenue) 9 Proforma I Reconciliation Statement (covering all services and area of operations) with Audited Financial Statements. 10 Proforma J Statement of Non financial information for each telecom service SCHEDULE III Proforma A PROFIT & LOSS STATEMENT – SERVICE Name of The Company : Name of Service: Licensed Service Area of Operation : Period : Cost Base: Historical cost accounting / Replacement cost accounting S No. Particulars Current Year Previous Year 1 REVENUE 1.1 REVENUES (NET OF SERVICE TAX) : 1.2 Less: Pass through Charges: 1.2.1 To Access Service Providers 1.2.2 To NLD Service Providers 1.2.3 To ILD Service Providers 1.2.4 Others (please specify) 1.3 Revenue(net of Pass through) 2 COSTS:46 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 2.1 Employees cost: 2.1.1 Salaries and wages 2.1.2 Contribution to provident fund and other funds 2.1.3 Staff welfare 2.1.4 Training and recruitment 2.1.5 Others (please specify) Sub total 2.2 Administration cost: 2.2.1 Rent (Other than Network Element Equipments and Cell sites) 2.2.2 Rates and taxes 2.2.3 Insurance charges (Other than Network Element Equipments) 2.2.4 Communication costs 2.2.5 Electricity 2.2.6 Travel and conveyance expenses 2.2.7 Legal and professional charges 2.2.8 Printing and stationery 2.2.9 Audit fees 2.2.10 Outsourcing Charges 2.2.11 Porting Charges for MNP 2.2.12 Others (please specify) Sub total 2.3 Sales and Marketing cost: 2.3.1 Advertisement and business promotion expenses 2.3.2 Sales commission 2.3.3 Provision for bad and doubtful debts 2.3.4 Bad debts write off 2.3.5 Outsourcing (Billing Services and Customer Care Services) 2.3.6 Others (please specify) Sub total 2.4 Maintenance cost: 2.4.1 Annual maintenance charges 2.4.2 Network Consumables 2.4.3 Repairs and maintenance: 2.4.3.1 Buildings 2.4.3.2 Plant and machinery 2.4.3.3 Others 2.4.4 Outsourcing Charges for Maintenance activities 2.4.5 Others (please specify) Sub total 2.5 Government charges: 2.5.1 License fee 2.5.2 License fee penalty, if any 2.5.3 WPC charges: 2.5.3.1 Radio Spectrum Charges 2.5.3.2 Microwave Charges 2.5.4 Others (please specify) Sub total 2.6 Network operating Cost: 2.6.1 Leased Circuits and Gateway Charges 2.6.2 Royalty for technical knowhow fees 2.6.3 Rent (Network Element Equipments and Cell sites) 2.6.4 Power and fuel2.6.5 Interconnection: 2.6.5.1 Port charges 2.6.5.2 Others (please specify) 2.6.6 Passive Infrastructure Charges: 2.6.7 Insurance Charges (Network Element Equipments) 2.6.8 Outsourcing Charges for Network Element Equipments 2.6.9 Others (please specify) Sub-total 2.7 Depreciation and Amortisation: 2.7.1 Depreciation on Network Elements 2.7.2 Amortisation of One time entry fees/license fees 2.7.3 Amortisation of spectrum auction money 2.7.4 Depreciation/amortisation on Others (please specify) Sub-total 2.8 Other cost: 2.8.1 Loss on sale of fixed assets(net) 2.8.2 Corporate office expenses 2.8.3 Others (please specify) Sub-total 2.9 Finance charges (Refer Note 1) 2.9.1 Bank charges 2.9.2 Others (please specify) Sub-total 2.10 TOTAL COST 3 Profit & Loss Before Interest and Tax 4 Replacement Cost Adjustment (Refer Note 2) 4.1 Holding gain/Loss 4.2 Supplementary Depreciation 4.3 Change in Operating Cost due to replacement of assets 4.4 Total adjustment 5 Profit & Loss Before Interest and Tax 6 Total Capital Employed 7 Return on Capital Employed (%) 8 Return on turnover (%) Notes: 1. Excluding interest on loans/borrowed funds 2. Relevant for reporting on the basis of replacement cost accounting. No requirement to fill previous year’s figures in reports based on replacement cost accounting. 3. This Proforma shall be prepared separately for each service prescribed in Schedule I to Regulation Proforma B PROFIT & LOSS STATEMENT - PRODUCT Name of The Company : Name of Service: Licensed Service Area of Operation : Period : Cost Base: Historical cost accounting / Replacement cost accounting (```` in Lakh)48 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] S No. Particulars Product Type (See Note 1) Total Product Product Product Product A B C ….. 1 REVENUE 1.1 REVENUES (NET OF SERVICE TAX) 1.2 Less: Pass through Charges 1.2.1 To Access Service Providers 1.2.2 To NLD Service Providers 1.2.3 To ILD Service Providers 1.2.4 Others (please specify) 1.3 Revenue(net of Pass through) COSTS: 2 PRODUCT DIRECT COST 2.1 Employee cost 2.1.1 Salaries and wages 2.1.2 Contribution to provident fund and other funds 2.1.3 Staff welfare 2.1.4 Training and recruitment 2.1.5 Others (please specify) Sub total 2.2 Administration cost 2.2.1 Rent (Other than Network Element Equipments and Cell sites) 2.2.2 Rates and taxes 2.2.3 Insurance charges (Other than Network Element Equipments) 2.2.4 Communication costs 2.2.5 Electricity 2.2.6 Travel and conveyance expenses 2.2.7 Legal and professional charges 2.2.8 Printing and stationery 2.2.9 Audit fees 2.2.10 Outsourcing Charges 2.2.11 Porting Charges for MNP 2.2.12 Others (please specify) Sub total 2.3 Sales and Marketing cost 2.3.1 Advertisement and business promotion expenses 2.3.2 Sales commission 2.3.3 Provision for bad and doubtful debts 2.3.4 Bad debts write off 2.3.5 Outsourcing (Billing Services and Customer Care Services) 2.3.6 Others (please specify) Sub total 2.4 Maintenance cost2.4.1 Annual maintenance charges 2.4.2 Network Consumables 2.4.3 Repairs and maintenance: 2.4.3.1 Buildings 2.4.3.2 Plant and machinery 2.4.3.3 Others 2.4.4 Outsourcing Charges for Maintenance activities 2.4.5 Others (please specify) Sub total 2.5 Government charges 2.5.1 License fee 2.5.2 License fee penalty, if any 2.5.3 WPC charges: 2.5.3.1 Radio Spectrum Charges 2.5.3.2 Microwave Charges 2.5.4 Others (please specify) Sub total 2.6 Network operating Cost: 2.6.1 Leased Circuits and Gateway Charges 2.6.2 Royalty for technical knowhow fees 2.6.3 Rent (Network Element Equipments and Cell sites) 2.6.4 Power and fuel 2.6.5 Interconnection: 2.6.5.1 Port charges 2.6.5.2 Others (please specify) 2.6.6 Passive Infrastructure Charges: 2.6.7 Insurance Charges (Network Element Equipments) 2.6.8 Outsourcing Charges for Network Element Equipments 2.6.9 Others (please specify) Sub-total 2.7 Depreciation and Amortisation: 2.7.1 Depreciation on Network Elements 2.7.2 Amortisation of One time entry fees/license fees 2.7.3 Amortisation of spectrum auction money 2.7.4 Depreciation/amortisation on Others (please specify) Sub-total 2.8 Other cost 2.8.1 Loss on sale of fixed assets(net) 2.8.2 Corporate office expenses 2.8.3 Others (please specify)50 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] Sub-total 2.9 Finance charges (Refer Note 2) 2.9.1 Bank charges 2.9.2 Others (please specify) Sub-total TOTAL DIRECT COST (I) 3 NETWORK ELEMENT COST (refer note 3): 3.1 Network element 1 3.2 Network element 2 3.3 Network element 3 3.4 Network element 4 3.5 Network Element……… Total NETWORK ELEMENT COST (II) 4 SUPPORT FUNCTION / DEPARTMENT COST (refer note 4): TOTAL SUPPORT FUNCTIONS/DEPARTMENT COST (III) 5 TOTAL COST (I+II+III) 6 Profit & Loss Before Interest and Tax 7 Replacement Cost Adjustment (refer note 5) 7.1 Holding gain/Loss 7.2 Supplementary Depreciation 7.3 Change in Operating Cost due to replacement of assets 7.4 Total adjustment 8 Profit & Loss Before Interest and Tax 9 Total Capital Employed 10 Return on Capital Employed (%) 11 Return on turnover (%) Notes:1. This sheet is to be prepared for each relevant Product as prescribed in Schedule I to Regulation 2. Excluding interest on loans/borrowed funds 3. As transferred from Proforma C 4. As transferred/apportioned from Proforma D 5. Replacement cost adjustment is to be used when report is made on the basis of replacement cost accounting. Proforma C COST SHEET: NETWORK ELEMENTS Name of The Company : Name of Service: Licensed Service Area of Operation : Period : Cost Base: Historical cost accounting / Replacement cost accounting (```` in Lakh) S No. Particulars Network Network Network Total Element 1 Element 2 Element…. COSTS: 1 NETWORK DIRECT COST 1.1 Employee cost 1.1.1 Salaries and wages 1.1.2 Contribution to provident fund and other funds 1.1.3 Staff welfare 1.1.4 Training and recruitment 1.1.5 Others (please specify) Sub total 1.2 Administration cost 1.2.1 Rent (Other than Network Element Equipments and Cell sites) 1.2.2 Rates and taxes 1.2.3 Insurance charges (Other than Network Element Equipments) 1.2.4 Communication costs 1.2.5 Electricity 1.2.6 Travel and conveyance expenses 1.2.7 Legal and professional charges 1.2.8 Printing and stationery 1.2.9 Audit fees 1.2.10 Outsourcing Charges 1.2.11 Porting Charges for MNP 1.2.12 Others (please specify) Sub total52 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 1.3 Sales and Marketing cost 1.3.1 Advertisement and business promotion expenses 1.3.2 Sales commission 1.3.3 Provision for bad and doubtful debts 1.3.4 Bad debts write off 1.3.5 Outsourcing (Billing Services and Customer Care Services) 1.3.6 Others (please specify) Sub total 1.4 Maintenance cost 1.4.1 Annual maintenance charges 1.4.2 Network Consumables 1.4.3 Repairs and maintenance 1.4.3.1 Buildings 1.4.3.2 Plant and machinery 1.4.3.3 Others 1.4.4 Outsourcing Charges for Maintenance activities 1.4.5 Others (please specify) Sub total 1.5 Government charges 1.5.1 License fee 1.5.2 License fee penalty, if any 1.5.3 WPC charges: 1.5.3.1 Radio Spectrum Charges 1.5.3.2 Microwave Charges 1.5.4 Others (please specify) Sub total 1.6 Network operating Cost 1.6.1 Leased Circuits and Gateway Charges 1.6.2 Royalty for technical knowhow fees 1.6.3 Rent (Network Element Equipments and Cell sites) 1.6.4 Power and fuel 1.6.5 Interconnection: 1.6.5.1 Port charges 1.6.5.2 Others (please specify) 1.6.6 Passive Infrastructure Charges: 1.6.7 Insurance Charges (Network Element Equipments) 1.6.8 Outsourcing Charges for Network Element Equipments 1.6.9 Others (please specify) Sub-total1.7 Depreciation and Amortisation: 1.7.1 Depreciation on Network Elements 1.7.2 Amortisation of One time entry fees/license fees 1.7.3 Amortisation of spectrum auction money 1.7.4 Depreciation/amortisation on Others (please specify) Sub-total 1.8 Other cost 1.8.1 Loss on sale of fixed assets(net) 1.8.2 Corporate office expenses 1.8.3 Others (please specify) Sub-total 1.9 Finance charges (Refer Note 1) 1.9.1 Bank charges 1.9.2 Others (please specify) Sub-total TOTAL COST 1.10 Replacement Cost Adjustment (Refer Note 2) 1.10.1 Holding gain/Loss 1.10.2 Supplementary Depreciation 1.10.3 Change in Operating Cost due to replacement of assets 1.10.4 Total adjustment TOTAL NETWORK DIRECT COST (I) 2 COST TRANSFERRED FROM SUPPORT FUNCTION / DEPARTMENT 2.1 Dept 1 2.2 Dept 2 2.3 Dept 3 2.4 Dept…….. TOTAL SUPPORT FUNCTIONS/DEPARTMENT COST (II) 3 TOTAL NETWORK COST (I+II) ALLOCATION OF NETWORK ELEMENTS COST TO PRODUCTS Particulars Product Product Product Product…. Total A B C54 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] Network Element 1 Network Element2 Network Element……. Total Notes: 1 Excluding interest on loans / borrowed funds 2 Replacement cost adjustment is to be used when report is made on the basis of replacement cost accounting. 3 In case there is any Joint network element with any other service, the cost of the same will be split and shown under the respective service wise cost sheet. 4 The list of network elements is provided in Schedule II to Regulation. The service provider should use this list. In case any network element is not relevant, the same may be shown as Nil. Proforma D COST SHEET: SUPPORT FUNCTIONS/DEPARTMENTS Name of The Company : Name of Service: Licensed Service Area of Operation : Period : Cost Base: Historical cost accounting / Replacement cost accounting (```` in lakh) S No. Particulars Deptt 1 Deptt 2 Deptt 3 Deptt 4 Deptt 5 Others Total COSTS 1.1 Employee cost 1.1.1 Salaries and wages 1.1.2 Contribution to provident fund and other funds 1.1.3 Staff welfare 1.1.4 Training and recruitment 1.1.5 Others (please specify) Sub total 1.2 Administration cost 1.2.1 Rent (Other than Network Element Equipments and Cell sites) 1.2.2 Rates and taxes1.2.3 Insurance charges (Other than Network Element Equipments) 1.2.4 Communication costs 1.2.5 Electricity 1.2.6 Travel and conveyance expenses 1.2.7 Legal and professional charges 1.2.8 Printing and stationery 1.2.9 Audit fees 1.2.10 Outsourcing Charges 1.2.11 Porting Charges for MNP 1.2.12 Others (please specify) Sub total 1.3 Sales and marketing cost 1.3.1 Advertisement and business promotion expenses 1.3.2 Sales commission 1.3.3 Provision for bad and doubtful debts 1.3.4 Bad debts write off 1.3.5 Outsourcing (Billing Services and Customer Care Services) 1.3.6 Others (please specify) Sub- total 1.4 Maintenance cost 1.4.1 Annual maintenance charges 1.4.2 Network Consumables 1.4.3 Repairs and maintenance: 1.4.3.1 Buildings 1.4.3.2 Plant and machinery 1.4.3.3 Others 1.4.4 Outsourcing Charges for Maintenance activities 1.4.5 Others (please specify) Sub total 1.5 Government charges 1.5.1 License fee 1.5.2 License fee penalty, if any 1.5.3 WPC charges: 1.5.3.1 Radio Spectrum Charges 1.5.3.2 Microwave Charges 1.5.4 Others (please specify) Sub total 1.6 Network operating Cost 1.6.1 Leased Circuits and Gateway Charges 1.6.2 Royalty for technical knowhow fees56 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 1.6.3 Rent (Network Element Equipments and Cell sites) 1.6.4 Power and fuel 1.6.5 Interconnection: 1.6.5.1 Port charges 1.6.5.2 Others (please specify) 1.6.6 Passive Infrastructure Charges: 1.6.7 Insurance Charges (Network Element Equipments) 1.6.8 Outsourcing Charges for Network Element Equipments 1.6.9 Others (please specify) Sub-total 1.7 Depreciation and Amortisation: 1.7.1 Depreciation on Network Elements 1.7.2 Amortisation of One time entry fees/license fees 1.7.3 Amortisation of spectrum auction money 1.7.4 Depreciation/amortisation on Others (please specify) Sub-total 1.8 Other cost 1.8.1 Loss on sale of fixed assets(net) 1.8.2 Corporate office 1.8.3 Others (please specify) Sub-total 1.9 Finance charges (Refer note 1) 1.9.1 Bank charges 1.9.2 Others (please specify) Sub-total TOTAL COST 1.10 Replacement Cost Adjustment (Refer Note 2) 1.10.1 Holding gain/Loss 1.10.2 Supplementary Depreciation 1.10.3 Change in Operating Cost due to replacement of assets 1.10.4 Total adjustment TOTAL COST - SUPPORT FUNCTIONS/DEPARTMENTS Notes: 1 Excluding interest on loans/borrowed funds 2 Replacement cost adjustment is to be used when report is made on the basis of Replacement cost accounting. 3 The indicative List of departments is provided below.SL No. List of Departments 1. Human Resource/Personnel 2. Administration 3. Repairs and Maintenance 4. Information Technology/EDP 5. Legal and Regulatory 6. Finance & Accounts 7. Corporate/Circle Office 8. Other Departments ALLOCATION OF COST OF SUPPORT FUNCTION/DEPARTMENT TO PRODUCT/ NETWORK ELEMENTS (```` in Lakh) Departments Deptt 1 Deptt 2 Deptt 3 Deptt 4 Deptt 5 Others Total Allocation to Products Product A Product B Product C Product D Product E Product ………… Allocation to Network Elements Network Element 1 Network Element 258 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] Network Element 3 Network Element 4 Network Element 5 Network Element…… Total Proforma E STATEMENT OF GROSS BLOCK, DEPRECIATION AND NET BLOCK - SERVICE Name of The Company : Name of Service: Licensed Service Area of Operation : Period : Cost Base: Historical cost accounting/Replacement cost accounting Gross Block/Depreciation/Net Block (```` in Lakh) Particulars Tangible Assets Intangible Assets Total Land Buil- Plant Computers Office Furniture Vehi- Others Right to use License Band- Patents / Others ding and equip- and cles spectrum / Fee/ width Technical machi- ment fixtures Auction One know how nery Money for Time Spectrum Entry Fee NETWORK ELEMENTS (refer note 1) --- --- Sub Total (A) SUPPORT FUNCTIONS/ DEPARTMEN TS/OTHERS (refer note 2) --- --- Sub Total ( B) TOTAL (A+B) Notes: 1. As prescribed in Schedule II to regulations. This includes common network elements as well as network elements directly identifiable/attributable to product (s). 2. This includes fixed assets (other than network elements) directly identifiable/ attributable to product (s) 3. Separate Forms for Fixed Asset (Gross Block/ Net Block) and Accumulated Depreciation. 4. Form should specifically mention whether it is prepared on historical cost basis or replacement cost. 5. A statement indicating rate of depreciation charged during the reporting period on various fixed assets will be annexed to Proforma E. 6. Information in above format under each category should be inclusive of value of impaired assets.59 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] Proforma F CAPITAL EMPLOYED STATEMENT- SERVICE Name of The Company : Name of Service: Licensed Service Area of Operation: Period : Cost Base: Historical cost accounting / Replacement cost accounting (```` in Lakh) Particulars Current Year Previous Year Components of Adjustment for Total Components of Total Capital replacement cost Capital Employed Employed of Assets (refer note 2) Fixed Assets (Gross Book Value) Less: Accumulated Depreciation NET BOOK VALUE OF FIXED ASSETS (I) CAPITAL WORK IN PROGRESS: Right to use spectrum/Auc- tion Money for Spectrum License Fee/ One Time Entry Fee Others Total CAPITAL WORK IN PROGRESS (II) CURRENT ASSETS: Current investments Trade Receivables Inventories Cash and cash equivalents Short Term Loans and advances Others (please specify) Sub total CURRENT LIABILITIES: Short term borrowings Trade Payables Short term provisions Other (please specify) Sub total60 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] NET WORKING CAPITAL i.e. Current Assets Less Current Liabilities (III) TOTAL CAPITAL EMPLOYED (I + II+ III) Weighted Average Cost of Capital i.e. WACC (in %) (refer note 3) Notes: 1. Capital Employed is the closing capital employed at the end of the Accounting period. 2. Replacement cost adjustment and net replacement cost is relevant for reports prepared on the basis of replacement cost accounting. No requirement to fill previous year’s figures in reports based on replacement cost accounting. 3. WACC is pre-tax Weighted Average Cost of Capital. Statement of computation of pre tax WACC should be attached. Proforma G CAPITAL EMPLOYED STATEMENT: ALLOCATION TO PRODUCTS Name of the Company : Name of Service: Licensed Service Area of Operation : Period : Cost Base: Historical cost accounting / Replacement cost accounting (```` in Lakh) Current Year Previous Year Products Allocation of Capital Employed Allocation of Capital Employed (As per Proforma F) to different products (As per Proforma F) to different products Product A Product B Product C Product D Product E Product F Products….. TOTAL Notes: 1. Capital Employed is the closing capital employed at the end of the accounting period. 2. Replacement cost adjustment and net replacement cost is relevant for reports prepared on the basis of replacement cost accounting. No requirement to fill previous year’s figures in reports based on replacement cost accounting.¹Hkkx Iµ[k.M 1º Hkkjr dk jkti=k % vlk/kj.k 61 Proforma H STATEMENT OF RELATED PARTY TRANSACTIONS (REVENUE) Name of the Company : Name of Service: Licensed Service Area of Operation: Period : Cost Historical cost accounting Base: GROSS REVENUE Sale (Gross Revenue) - within Group/Company (refer note 1) Product A (refer note 5) Product B Product... Particulars Related Related Related Related Related Related Related Related Related Party 1 Party 2 Party... Party 1 Party 2 Party... Party 1 Party 2 Party... (refer note 2) At Rate Per Unit (`) maximum Unit (refer note 3) rate per unit Gross Revenue (` in charged Lakh) Rate Per Unit (`) At lowest rate per Unit (refer note 3) unit charged Gross Revenue (` in Lakh) Volume (refer note 4) Total Gross Revenue Gross Revenue (` in (sum of Lakh) revenue at all rates) Average Gross Revenue per unit (`) Note: 1. Group means the parties defined as "Related Party" in the Regulation. Separate information to be provided for each company separately covered under the definition of related party and also includes inter telecom service transactions with in a company. 2. Please mention name of related party (in case of other entity) or name of telecom license in case of inter service transaction. 3. Minutes of Usage, number of messages, number of towers etc. 4. Total unit transacted with related party. 5. Related party information on gross revenue in above Proforma shall be given for the following products under different telecom services:62 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] Name of Telecom Service Product (I) Access Service - Wireless (i) Wholesale (Interconnection): Termination Voice call Charges (other than international calls) (ii) Wholesale (Interconnection): International Termination (II) Access Service – Wireline Charges – Voice calls (iii) Wholesale (Interconnection): Termination SMS (iv) Wholesale (Interconnection): Port charges including Co- Location (v) Wholesale (Interconnection): Access Charges (Calling Cards) (vi) Wholesale (Interconnection) In-Roaming (vii) Sharing of Towers (viii) Leasing of Towers (III) Internet Service (i) Dark Fiber (IV) National Long Distance Service (ii) Voice: Carriage Services (iii) Dark Fiber (V) International Long Distance Service (i) Voice: Carriage Services (ii) Cable Landing Station: Collocation (iii) Cable Landing Station: Access facilitation (iv) Dark Fiber Proforma I RECONCILIATION STATEMENT (COVERING ALL SERVICES AND AREA OF OPERATION) WITH AUDITED FINANCIAL STATEMENTS Name of the Company : Name of Service: Consolidated for all telecom services Licensed Service Service provider as a whole (at entity level) covering all telecom services Area of Operation: Period : Cost Base: Historical cost accounting (` in Lakh) Sl No. Particulars Telecom Services (refer Note 1) Inter Total of Other than Access Access Internet National Internatio Mobile Very Service Services telecom Total Service – Service- Service Long nal Long Number Small /inter (net of services as as per Wire- Wireline Distance Distance Porta- Aperture LSA inter prescribed Audited less Service Service bility Terminal Adjust service/ in Schedule Annual Service ment inter I to Financial (if any) LSA Regulation State- adjust (refer note ments ment) 2) 1 Revenue: 1.1 Revenue (net of service tax) 1.2 Less: pass through charges¹Hkkx Iµ[k.M 1º Hkkjr dk jkti=k % vlk/kj.k 63 1.3 Revenue (net of Pass through) 2 Costs: 2.1 Employees Cost 2.2 Administrat ion Cost 2.3 Sales and marketing Cost 2.4 Maintenance Cost 2.5 Government Charges 2.6 Network operating Cost 2.7 Depreciation and Amortisation 2.8 Others Cost (please specify) 2.9 Finance Charges (refer note 3) TOTAL COST 3 Profit before Interest and Tax (PBIT) 4 Capital Employed Note: 1 For Telecom services, revenues, costs and capital employed should be in agreement with Proforma A of that particular service. 2 A separate list shall be annexed with this Proforma for individual item / head of account having value more than ` 10 crore. 3 Excluding interest on loans /borrowed funds. PROFORMA J STATEMENT OF NON-FINANCIAL INFORMATION FOR EACH TELECOM SERVICE (A) Statement of Non-Financial Information for ACCESS SERVICE – WIRELESS I. Basic Information Information as of (date) 1.1 Name of License 1.2 License No. and date of issue /migration 1.3 Licensed Service Area 1.4 License Period64 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 1.5 Date of commencement of commercial service II. Subscriber Details 2.1 Number of Subscribers (in lakh) Opening Closing (a) Urban (b) Rural Total 2.2 Number of Internet Subscribers (in lakh) : III. Traffic Details On Net Off Net 3.1 Usage: Total Originating Terminating Originating Terminating (a) Voice Minutes of Usage (in lakh) (b) Non-voice Messages-SMS/MMS (in lakh) 3.2 Data Usage (in MB) (in lakh): 3.3 Total bandwidth (Mbps) sold through leased circuits: 3.4 Transmission Capacity Details Length in Route Kilometer (A) OFC: - Owned - Leased In (B) Microwave: - Owned - Leased In (C) Satellite IV. Towers Details Number of Towers Average Tenancy Particulars Leased Owned Ratio Exclusive Shared Ground Base Tower (GBT) Roof Top Tower (RTT) Roof Top Pole (RTP) V. Details of Spectrum Allotted Spectrum Band (frequency) Spectrum Allotted (in MHz) (a) …… (b) …….¹Hkkx Iµ[k.M 1º Hkkjr dk jkti=k % vlk/kj.k 65 Note: Information shall be given for the last day of fi nancial year being reported. (B) Statement of Non-Financial Information for ACCESS SERVICE – WIRELINE I. Basic Information Information as of (date) 1.1 Name of License 1.2 License No. and date of issue/migration 1.3 Service Area licensed 1.4 License Period 1.5 Date of commencement of commercial service II. Subscriber Details 2.1 Details of Direct Exchange Lines (Subscribers) (in lakh) Opening Closing (a) Urban (b) Rural Total 2.2 Number of Internet subscribers (in lakh): (a) Internet – Broadband (b) Internet – Narrowband III. Traffic Details 3.1 Transmission Capacity Details: Length in Route Kilometre (A) OFC: - Owned - Leased In (B) Microwave: - Owned - Leased In (C) Satellite On Net Off Net Total 3.2 Usage: Originating Terminating Originating Terminating (a) Voice Minutes of Usage (in lakh) 3.3 Data Usage (in MB): (a) Internet – Broadband (b) Internet – Narrowband 3.4 Total bandwidth (Mbps) sold through leased circuits: 3.5 Total length (Km): -66 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] (a) Local Loop Copper (b) Fiber (C) Statement of Non-Financial Information for INTERNET SERVICE I. Basic Information Information as of (date) 1.1 Name of License 1.2 License No. and date of issue/migration 1.3 License Category (please indicate whether A, B or C)/Licensed Area 1.4 License Period 1.5 Date of commencement of commercial service II. Subscriber Details 2.1 Number of subscribers (in lakh): (a) Internet – Broadband (b) Internet – Narrowband (c) IP TV III. Network Information 3.1 Capacity details: (a) Total owned capacity (bandwidth in Mbps) (b) Capacity Leased in (bandwidth in Mbps) (c) Capacity Leased out (bandwidth in Mbps) 3.2 International Internet Bandwidth: 3.3 Data Usage (in MB): (a) Internet – Broadband (b) Internet – Narrowband IV. Details of Spectrum Allotted Spectrum Band (frequency) Spectrum Allotted (in MHz) (a) …… (b) ……. Note: Information shall be given for the last day of financial year being reported. V. Dark Fibre Transmission Media Details (a) Total Number of Route Kilometers of OFC (b) Number of Route Kilometers sold/leased out (D) Statement of Non-Financial Information for NATIONAL LONG DISTANCE SERVICE¹Hkkx Iµ[k.M 1º Hkkjr dk jkti=k % vlk/kj.k 67 I. Basic Information Information as of (date) 1.1 Name of License 1.2 License No. and date of issue/migration 1.3 License Period 1.4 Date of Commencement of commercial service II. Traffic Details 2.1 Details of Transmission Capacity available Length in Route Kilometre (A) OFC: (a) Owned (b) Leased In (B) Microwave: (a) Owned (b) Leased In (C) Satellite 2.2 Voice Usage Minutes: Minutes collected Minutes handed over - NLD Voice minutes carried including carried minutes of Calling Cards (in lakh): Minutes generated from Access Subscribers 2.3 Calling Cards Minutes: Wireless Wireline - Voice Minutes (calling card) (in lakh) 2.4 Managed Data Service (VPN/ CUG) (total bandwidth) 2.5 Total bandwidth (Mbps) sold through leased circuits III. Dark Fibre Transmission Media Details 3.1 Total Number of Route Kilometers of OFC 3.2 Number of Route Kilometers sold/leased out (E) Statement of Non-Financial Information for INTERNATIONAL LONG DISTANCE SERVICE I. Basic Information Information as of (date) 1.1 Name of License68 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 1.2 License No. and date of issue/migration 1.3 License Period 1.4 Date of Commencement of commercial service II. Traffic Details Capacity Utilisation 2.1 Details of Transmission Capacity (in Mbps) available Capacity Capacity Sold- Captive Total Sold- Leased Out Consumption Retail (a) Capacity Owned (b) Capacity leased in Total Capacity Transit Inbound Outbound Minutes 2.2 Voice Usage Minutes: Minutes Minutes collected handed over - ILD Voice minutes carried including carried minutes of Calling Cards (in lakh): Minutes generated from Access Subscribers 2.3 Calling Cards Minutes: Wireless Wireline - Voice Minutes (calling card) (in lakh) 2.4 Managed Data Service (VPN/ CUG) (total bandwidth) 2.5 Total bandwidth (Mbps) sold through leased circuits III. Cable Landing Station Capacity Details 3.1 Number of Cable Landing Stations: 3.2 Number of submarine cables landing at the Cable Landing Stations: Capacity Capacity Captive Total 3.3 Capacity Utilisation (in Mbps) Sold- Retail Sold- Consumption Leased Out (a) Capacity Owned (b) Capacity Leased in Total Capacity 3.4 Number of ILDO/ISP to whom landing facility provided: 3.5 Number of ILDO/ISP to whom access facility provided: 3.6 Number of ILDO/ISP to whom co-location provided: Note: Information in respect of 3.4, 3.5 & 3.6 shall be given for the last day of accounting year being reported.¹Hkkx Iµ[k.M 1º Hkkjr dk jkti=k % vlk/kj.k 69 IV. Dark Fibre Transmission Media Details 4.1 Total Number of Route Kilometers of OFC 4.2 Number of Route Kilometers sold/leased out (F) Statement of Non-Financial Information for MOBILE NUMBER PORTABILITY I. Basic Information Information as of (date) 1.1 Name of License 1.2 License No. and date of issue 1.3 Date of Commencement of commercial service II. Porting Details 2.1 Number of porting requests 2.2 Number of porting actual (G) Statement of Non-Financial Information for VSAT SERVICE I. Basic Information Information as of (date) 1.1 Name of License 1.2 License No. and date of issue 1.3 Date of Commencement of commercial service II. Subscribers/Capacity details 2.1 Number of Subscribers (in lakh): (a) Individual (b) (i) Closed User Group (b) (ii) Number of VSAT terminals in Closed User Group III. Details of Spectrum Allotted Spectrum Band Spectrum Allotted (in MHz) (a) ……70 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] (b) ……. Note: Information shall be given for the last day of financial year being reported. SCHEDULE-IV FORM OF AUDIT REPORT ON THE ACCOUNTING SEPARATION REPORT I/We,...........................................having been appointed as the Auditor(s) under the requirements laid down in the Reporting System on Accounting Separation Regulation, 2016 (here in after referred to as the Regulation) issued by Telecom Regulatory Authority of India (here in after referred to as the Authority) by .............................................. (mention name of the Company) having its registered office at ........................................ (mention registered office address of the company) (here in after referred to as the Company), have audited the attached Accounting Separation Reports covering...............................(mention name of service/ licensed service area) for the year ended ............................. (mention the accounting year) of the Company. 2. The Company is responsible for preparation of the Accounting Separation Reports and these have been approved by the Board of Directors of the Company. My/ Our responsibility is to audit the Accounting Separation Reports in accordance with the Regulation and generally accepted auditing standards in India. 3. Further to my/our comments/observations given in the enclosed Annexure (Annexure is required in case there are comments/observations on Accounting Separation Reports), I/We report that: (a) I / we have received all the information and explanations, which to the best of my/our knowledge and belief were necessary for the purpose of my/our audit. (b) In my / our opinion proper books of account have been kept by the Company so far as appears from my / our examination of those books to enable the preparation of complete and proper Accounting Separation Reports in accordance with the Regulation. (c) The Accounting Separation Reports for the year ended …..…. are in agreement with the books of accounts and have been properly drawn up in accordance with the Regulation and the methods and basis laid down in the Manual of the Company prescribed under the Regulation. (d) In my/our opinion, and to the best of my/our information and according to the explanations given to me/us, the Accounting Separation Reports for the year ended........... give the information required by the Regulation in the manner so required and give a true and fair view in conformity with the framework as per the Regulation. 4 I/ We also report that all changes to the Manual prescribed under Regulation that materially affect the Accounting Separation Reports for the year ended …………….have been filed with the Authority by the Company. Dated : Signature Place : Name of Proprietor/Partner Membership No. Name of the Firm with Stamp (Seal) SUDHIR GUPTA, Secy. [ADVT.-III/4/Exty./129] Note — Explanatory Memorandum annexed to these regulations explains the objects and reasons for review on the Reporting System on Accounting Separation Regulations, 2012 issued vide Notification 16-07/2010-FA dated 10th April, 2012 and need for revised Reporting System on Accounting Separation Regulations, 2016. Explanatory Memorandum 1. The Telecom Regulatory Authority of India (TRAI) (hereinafter referred to as “Authority”) has been established under the Telecom Regulatory Authority of India Act 1997 to regulate telecommunication services and matters connected therewith. One of the main objectives of the Authority is to provide a fair and transparent policy environment to promote a level playing field and facilitate fair competition. In pursuit of this objective and to carry out its functions effectively and efficiently, the Authority needs financial and non financial information which is used for regulatory decision making/analysis. The Audited Annual Financial Statements i.e. Profit & Loss Account and Balance Sheet of a telecom service provider (TSP) provides only aggregated information of the company as a whole whereas for regulatory purposes, licensed service area¹Hkkx Iµ[k.M 1º Hkkjr dk jkti=k % vlk/kj.k 71 (LSA)-wise, Service-wise and Product-wise disaggregated information is required, which can only be facilitated/provided by the Accounting Separation Reports. 2. The disaggregated financial information provided by Accounting Separation Reports is required for regulatory purposes such as analysing costs, revenues; capital employed in major areas of an operator’s business, measuring financial performance, and profitability of various products and services. It also helps in identifying cross subsidisation practices, predatory pricing and anti-competitive behaviour of the TSPs. 3. Further, the Accounting Separation Reports of the TSPs are very significant from the regulatory perspective in the multi operator, multi service environment and are being used by the Authority for different regulatory exercises such as determination of Interconnection Usage Charges (IUC) for Voice & SMS, carriage charges, valuation of spectrum and fixation of Roaming charges, Domestic Leased Charges & International Private Leased Circuit Charges besides inter-operator comparison of costs, revenues and investments etc. 4. In pursuit of the above purpose, the Authority had issued the “Reporting System on Accounting Separation Regulation, 2004” on 23rd February, 2004 (hereinafter referred to as ASR, 2004), which was subsequently amended vide 1st amendment dated 24th May 2004, 2nd amendment dated 30th September 2004, 3rd amendment dated 4th March 2005 and 4th amendment dated 27th March 2006. Subsequent to the implementation of ASR 2004, many developments took place in the telecom sector that had an impact on the information that the Authority needed as well as on the manner in which such information was to be furnished by the service providers. In order to address these above requirements and changes, the Authority has notified “The Reporting System on Accounting Separation Regulations, 2012” on 10th April 2012 by repealing “The Reporting System on Accounting Separation Regulation, 2004”. An amendment to this regulation was also issued on 15th October, 2012 wherein clause for levying financial disincentives on the service providers was introduced for non-compliance of the provisions of the regulations. 5. The prevailing “The Reporting System on Accounting Separation Regulations, 2012” (hereinafter referred to as “ASR, 2012”) was notified four years back. During the course of submission of reports under ASR 2012, many TSPs pointed out various difficulties/ concerns with regard to the reporting requirements under ASR, 2012, mainly related to applicability criteria, addition and deletion of certain products/network elements, periodicity of submission of reports based on Replacement Cost Accounting etc. The Authority also at the same time felt the need to review the ASR 2012 in view of the following: • Review (addition or deletion) in the list of telecom services specified in ASR, 2012; • Re-categorization/ addition/ deletion of the products/ network elements under specified telecom services; • Review of Proformae of financial information; • Review of Proforma ‘J’ of ASR 2012 (non-financial information) for inclusion of more non-financial information required for regulatory exercises and decision making; • Bringing uniformity in reporting period for submission of reports based on Replacement Cost Accounting; • Updation of definitions and sections of applicable Acts/Rules quoted in the ASR 2012; and • To bring uniformity and rationalise the basis of allocation/apportionment for revenue, costs and assets across all the TSPs. 6. In order to review the ASR, 2012, the comments/ views of stakeholders were invited through notice dated 1st April 2015 (i.e. at pre consultation stage). Based on comments received, meetings with TSPs and deliberations thereon, the Authority have prepared the draft “Reporting System on Accounting Separation Regulations, 2016” (hereinafter referred to as “draft Regulations, 2016”). The draft Regulations 2016 was uploaded on the TRAI’s website by the Authority on 22nd February 2016 to seek comments/views of the stakeholders. The last date of submission of comments was 14th March 2016 which was subsequently extended to 28th March 2016. Comments received from stakeholders were uploaded on TRAI’s website on 31st March 2016. Based on the comments/suggestions received from stakeholders and further deliberations thereon, the Authority has finalised “The Reporting System on Accounting Separation Regulations, 2016” (hereinafter referred to as ASR 2016). 7. ASR 2012 was applicable to all service providers having aggregate turnover of not less than ` one hundred (100) crore, during the accounting year (for which report is required to be submitted) from operations under the telecom license issued to them under section 4 of Indian Telegraph Act, 1885. During consultation, one stakeholder stated that Regulation should be made applicable only to incumbent/significant market player (SMP) and not to non-integrated/standalone service providers in line with international best practices for accounting separation regulation. One stakeholder opined that threshold limit for the turnover should be reviewed upward to ` 1000 crore and above. Another stakeholder suggested threshold limit of ` 2000 crore. Few stakeholders suggested that level of segregation mandated under ASR 2016 is vast and since the charges regulated by TRAI (termination of calls/messages, roaming etc.) are same for all LSAs, LSA wise reports may be withdrawn. Another72 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] stakeholder commented that considering the changes proposed in the revised Regulation, it should be made applicable w.e.f. accounting year ended March 2017. 8. The comments have been examined in the light of Indian telecom scenario where several large TSPs exist together, each holding comparable market share. Some of the TSPs are integrated player offering access services as well as other telecom services. Some Access TSPs hold significant market share in some LSAs whereas in other LSAs, significant market share of market is captured by another set of TSPs. At the same time some standalone TSP providing single telecom service have captured significant market share in the area/services in which they are operating. In Indian telecom service sector where a service/LSA has on an average at least 6 to 8 TSPs, the Authority in order to meet its regulatory objectives needs information which is representative of the market. The Authority is of the view that present turnover criteria of `100 crore facilitates in collection of representative data from a range of medium to large TSPs. Therefore, the Authority decides to continue in ASR 2016 with the existing limit of aggregate turnover of `100 crore or more. 9. The level of accounting separation depends upon the assessment of the market by the respective regulatory authority. In India, current licensing regime in access service is based on LSA specific assignment (and spectrum allotment in wireless service is also on LSA basis) and tariffs are also operated LSA wise. Collection of information on an aggregate basis for the whole country will not be able to capture varying/unique nature of operations and trade in different LSAs. Each LSA has its own market structure as well as dynamics which may not be similar to other LSAs. Therefore, the Authority is of the view that submission of accounting separation reports at LSA level in Access service continues to be very relevant. For other specified telecom services in the ASR 2016, submission of reports are at an all India level. 10. Regarding applicability of ASR 2016 from the accounting year ended March 2017, it is noted that ASR 2016 does not deviate much from ASR 2012 in terms of reporting formats/requirements, list of services/products/network elements etc. In fact, reporting requirement has been simplified in ASR 2016 and list of products/network elements/telecom services have been rationalised/reduced with an objective to collect relevant and meaningful information/data. Thus the Authority is of the view that ASR 2016 to be implemented from the date of notification and all the reports subsequent to notification shall be submitted in accordance with the provisions of ASR 2016. 11. During the consultation process, two stakeholders were of the view that timeline of submission of reports should be extended. One stakeholder suggested extension of two months in last date of submission of reports; another suggested extension of six months. These stakeholders submitted that preparation of accounting separation reports and audit thereof is a time consuming process and coincides with the other regulatory/legal filings such as finalisation of annual financial statements, quarterly board meeting, AGM etc. Another set of stakeholders have favoured for online submission of reports like XBRL/PDF. 12. The Authority has noted the suggestions made by the stakeholders. However, extension in timeline of submission by two or six months will make the information of less importance and of little use for regulatory exercise in view of the time gap involved. In an ideal situation, any decision making body would like to have information as current as possible. But in view of linkage of accounting separation reports with annual financial statements, the time of six months was prescribed in ASR for submission of reports. However, to cover other administrative requirements, regulatory filings etc., the Authority has decided to extend the time for submission of reports from six months of the end of the accounting year to seven months of the end of the accounting year for which reports are to be submitted. 13. At present, there is no system of online submission of accounting separation reports by TSPs. However, in view of large volume of information to be filed under ASR and with an objective to obtain and compilation of reports in a timely manner, online submission of reports is a preferred way. The Authority will look into this aspect and modalities for online submission of accounting separation reports. 14. During consultation process, many stakeholders were of the view that there is no need for adoption of accounting separation reports by the Board of Directors of the Company as the accounting separation reports are prepared and based on the audited annual accounts duly adopted by the Board of Directors. Further ASR also mandates reconciliation of accounting separation reports with the audited annual accounts of the company. One of the stakeholder commented that since cost audit has become mandatory, the purpose of TRAI making its own rules (regulation) appears to be not in the interest of any service provider. Another stakeholder suggested that there should be sync between ASR guidelines as issued by the TRAI and Cost Audit Rules as issued by Ministry of Corporate Affairs as the data being used for preparation of both reports is inter changeable. 15. Requirement of adoption of accounting separation reports by Board of Directors was introduced in the ASR 2012. The provision was introduced in view of the role and responsibility of the Board of Directors under the principles of good corporate governance and global practice in this regard. As regards to cost audit prescribed by the Ministry of Corporate Affairs, the Authority noted that though the information called through both the rules/regulation appears to be similar to a great extent, requirements and objectives of cost audit and accounting separation reports are quite different. Accounting separation reports are designed by the Authority to collect detailed and segregated information/data of different services and products for discharging its¹Hkkx Iµ[k.M 1º Hkkjr dk jkti=k % vlk/kj.k 73 regulatory obligations and responsibilities. In view of foregoing discussion, the Authority has retained the separate reporting under ASR 2016 and provision on the adoption of accounting separation reports by the Board of Directors of the Company. 16. Many stakeholders have favoured for discontinuation of accounting separation reports based on replacement cost accounting (RCA). They have represented that reports based on RCA are needed only for purpose of tariff setting which is presently under forbearance. Further there are practical difficulties in preparation of reports based on RCA like non-availability of current quotes from vendor/assets deployed are no longer available in the market/vendor may have exited the business etc. Further preparation of reports based on RCA is a time consuming and costly exercise. One stakeholder submitted that post implementation of Indian Accounting Standards (IND AS) by Ministry of Corporate Affairs w.e.f 1st April 2016, companies having net worth of more than `500 crore have to value capital assets at current or fair value. This will make reports based on RCA redundant and unwarranted. Few stakeholders are of the view that in case reports based on RCA cannot be dispensed with, then its periodicity for submission should be changed from at every two years to every three or five years. 17. The comments received from stakeholders regarding reports based on RCA have been examined. It is seen that the TSPs have cited practical difficulties in valuation and additional resources required for preparing reports based on RCA. However, the rationale for introducing the concept of replacement cost accounting in ASRs lies in the fact that with replacement costs, in a competitive environment, service providers would compete on the basis of current costs. Reports based on RCA offer significant insights and benefits to regulators in discharge of its regulatory works/objectives. ASR 2016 has prescribed replacement cost adjustments limited to fixed assets with indication of its implications in the form of holding gain/loss, supplementary depreciation and change in operational expenditure as result of replacement of an old asset by modern equivalents assets. The ASR based on such RCA is prescribed for access and long distance service providers every alternate year. Any upward change in frequency of submission of reports based on RCA will make the reported information/data redundant in view of the time gap involved. The Authority also noted that Ministry of Corporate Affairs has implemented IND AS w.e.f. 1st April 2016 but in a phased manner based on criterion linked to net worth/listing in any stock exchange in India and therefore, shall not be applicable to all the TSPs with immediate effect. Therefore, the Authority is of the view that submission of reports based on RCA will continue. 18. A new licensee is exempted from submission of reports based on RCA for the first three accounting years from the date of issue of license. This provision (in ASR 2004 as well as ASR 2012) has resulted in different reporting periods amongst the TSPs providing same service and in Access service, in different LSAs of same TSP. The non-availability of reports based on RCA across all the TSPs in all the LSAs/services in the same year is hindering in utilizing these reports and for carrying out any meaningful analysis/comparison of these reports. In order to overcome the problem of non-uniformity in submission of accounting separation reports based on RCA by the TSPs, it has been decided that accounting year 2015-16 under the ASR 2016 will be a zero year for submitting the accounting separation reports based on RCA. All the TSPs shall submit the reports based on RCA under regulation 4(2)(b) of ASR 2016 beginning from the accounting year 2016-17 and every second year thereafter i.e. for the years 2018-19, 2020-21 and so on. In case of new licensee, if the fourth year happens to be the year in which reports based on replacement cost accounting are not required to be submitted as per periodicity prescribed in regulation 4(2)(b), such TSP would be required to submit reports in accordance with the time schedule as prescribed in the said regulation. In case any licensee converts its existing license into unified license or obtain the new license on expiry of old license, ASR 2016 shall be applicable to such licensee at par with existing licensee. 19. During the consultation process some stakeholders have commented on list of telecom services and products specified in the draft Regulations 2016. Some stakeholders have favoured for merging of Access service (full mobility) and Access service (WLL) as both services are offered from same network and have similar costs. Two of the TSPs have opined that BWA services should not be made as an independent product under the Access service. They have argued that no justification has been given in the draft Regulations 2016 on inclusion of BWA services as a product in Access service. One of the stakeholder has opined that all spectrum bands will be interchangeably used to provide mobile broadband services and there should not be a requirement to report separate financials for 2300 MHz band. Another stakeholder suggested that BWA services using 2300 MHz band should be classified as a separate service with full mobility in order to identify any cross subsidization practices, predatory pricing and anti-competitive behaviour of TSP. 20. The Authority has examined the comments received from stakeholders. As regards to merging of Access service (full mobility) and Access service (WLL), it has been noted that Access service (WLL), a limited mobility service has demonstrated a declining trend in past couple of years. Its market share in wireless segment in terms of revenue as well subscribers has gone down considerably. Further with change in spectrum allotment process which allot spectrum through auction and availability of option of liberalisation of administratively allotted spectrum, the concept of usage of a particular spectrum band for deploying specified technology has lost its relevance. Since both sub-service are part of wireless segment, the Authority74 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] is of the view that Access service (full mobility) and Access service (WLL) to be merged as Access service (Wireless). Further under the present system (spectrum allotment through auction), the spectrum allotted is of liberalised nature and its usage is not restricted to any particular technology. The Authority also noted that DoT in a recent reference back dated 1st April 2016 on TRAI’s Recommendations dated 27th January 2016 on valuation and reserve price of spectrum, had intended for henceforth adoption of uniform SUC rate with prospective effect for all spectrum bands acquired through auction. After considering all these facts, the Authority is of the view that reporting for BWA services as a separate product under Access service may not be mandated. 21. Under some licence agreements, there are certain services which are separate and distinct from each other and serve different market segments e.g. (i) in ILD license, distinct services of cable landing station (CLS) and carriage of international voice minutes/data is provided, & (ii) in Access service license, voice/SMS/data services to subscribers and infrastructure services (towers) to other TSPs is provided. The Authority with the objective to have information on distinct profitability and performance of such services given under a license, mandated filing of separate reporting under ASR, 2012 e.g., in ILD license, separate reports for CLS and ILD, in Access service (Full Mobility), separate reports for tower business and full mobility operations etc. It has been observed that these separate services do not generate significant revenue and serve a limited segment, thereby not justifying separate reporting. In ASR 2016 tower service, cable landing service and dark fibre service have been merged in respective principle licensed services. However, at the same time, the need of having the distinct information on these services cannot be overlooked, if one has to undertake/assess the profitability and performance of these bifurcated services. Therefore, to continue with their separate identity, these merged services have been kept as separate product (with separate identified network elements) in the principal services in which they have been merged for e.g. Dark Fibre service has been merged with ISP, NLD and ILD service, Tower business service with Access Service and CLS have been merged with ILD. 22. During the consultation process, some stakeholders favoured simplification of product list. One stakeholder submitted that bifurcation of revenue into local, STD and ISD in Access service should not be mandated as there are no separate bifurcation/reports available for segregating local, STD and ISD voice revenue and development of such reports will put extra strain on the system. Two stakeholders opined against the recognition of rental/activation fees/one time fees as product in Access service. They submitted that these are only revenue streams and not products. Two other stakeholders argued for continuation of separate reporting of products in Access service under prepaid and postpaid segment. It has been submitted that prepaid and postpaid products are two variants of billing, addressing different segments of telecom consumers having different subscriber base and different types of strategies, tariff rates and direct costs are associated with these segments. Some stakeholders have advocated for inclusion of intra-circle roaming charges (being wholesale revenue in nature) as a separate product in Access service. Two service providers submitted that since in-roaming charges in Access service are bilateral and on mutually agreed terms, it should not be part of wholesale interconnection. One stakeholder stated that MNP should not be recognised as separate telecom service in view of insignificant revenue from this service. 23. The comments received from stakeholders have been examined. The basic principle behind the proposed list of products is the revenue generation from the offered services or significance of the offered service from point view of regulatory exercises/analysis. Major heads of revenue have been recognised as product under respective telecom service. Inroaming charges and intra circle roaming charges accordingly have been identified as separate products under the Access service. It has been noted that bifurcation of voice revenue into local, STD and ISD category is basic classification in the segment and is consistently followed by the TSPs. Further quarterly revenue and license fee statement filed with Licensor (DoT) also mandate the segregated reporting of voice revenue into local, STD and ISD. Separate information on local, STD and ISD calls have been introduced as they have different revenue and cost structures due to different tariff and network resources utilisation. It is also noted that rental, activation, one time fees are payments for assurance of services to the consumer that enable him to remain active/remain connected on the network for a specified time frame, make free calls and so on, and therefore collectively qualify as a separate product. It is further noted that pre-paid and post-paid segment in Access service are treated alike in the regulatory exercises and in wireline segment, all subscribers belong to post-paid segment. Thus the Authority is of the view that separate reporting under prepaid and postpaid is not required under the ASR 2016. As regards to MNP service, it is clarified that separate reports for MNP service are to be filed by TSPs who had obtained MNP license from the DoT. 24. During the consultation process, one stakeholder commented that Proforma ‘C’ should be revised to capture department wise cost instead of network element wise cost. Few stakeholders argued for removal of Proforma ‘D’ (on support functions/department cost sheet). They represented that Proforma ‘D’ increases complexities without significantly serving any useful purpose. Some stakeholders submitted that in Proforma ‘F’, part of long term loan to be repaid during the current year, should not be treated as current liabilities which will have effect on the capital employed also.¹Hkkx Iµ[k.M 1º Hkkjr dk jkti=k % vlk/kj.k 75 25. The comments received from stakeholders have been examined. The objective behind the Proforma ‘C’ was to assess the cost of different network elements deployed in the telecom business and operations. The network element stands for one of major cost in the telecom service sector and cost break-up of the same is an essential input for detailed analysis/examination in many regulatory exercises. As regards to Proforma ‘D’, its removal of Proforma ‘D’ will have straight effect on direct cost of products and network elements. Further Proforma ‘D’ give information of cost of support functions/departments and its apportionment to products and network elements making availability of cost separately into direct and indirect. As regards to Proforma ‘F’, it is stated that with an objective to bring uniformity with financial accounts and to incorporate the changes made in Companies Act, 2013 (particularly in current assets and current liabilities), necessary changes have been made in different Proformae including Proforma ‘F’. 26. Many stakeholders have submitted that requirement of minimum and maximum rate charged for each product in Proforma ‘H’ (on related party transactions) would not be feasible to comply. They have submitted that collection of information at this level is not possible. They further suggested that instead of per unit rate, details on gross revenue may be mandated. One stakeholder opined for removal of Proforma ‘H’. 27. The comments received from stakeholders have been examined. The Authority has noted that presently retail tariff is under forbearance (except roaming and rural wireline) in Indian telecom service sector. However, many items of tariff between a TSP to another TSP (mainly wholesale interconnection charges) are regulated by the Authority. Reporting requirements on related party information in Proforma H under ASR 2016 has been rationalised to collect limited and relevant information on inter TSP revenue transactions for analysis and examination. Accordingly, Proforma H in ASR 2016 has been simplified with revenue information only on those products where service provider as well as service recipient both are TSPs. Further related party information has been restricted to Access service (wireless & wireline), Internet service, NLD service and ILD service for limited specified products. 28. During consultation process two stakeholders submitted comments that Proforma J on collection of non- financial information should be deleted as it is not relevant to ASR. One stakeholder submitted that in Access service (wireline) requirement of details of DEL should be omitted. Another stakeholder commented that reporting requirement of subscribers in urban and rural should be removed. Some stakeholders commented that it is difficult to provide number of subscribers using internet out of total subscribers. 29. The stakeholders comments have been examined. Proforma J contains the limited non-financial information on the respective service which are related and vital for any meaningful analysis and examination of the financial information submitted through other proformae under ASR 2016. As regards to other comments, it has been noted that these information are gathered under the existing reporting requirements to TRAI and thus will not put extra efforts/strain on the system. 30. Two stakeholders argued for removal of clause on financial disincentive that can be levied on TSP for delayed submission of reports or submission of false reports under the ASR 2016 as accounting separation reports is only a different representation of the already filed audited financial statements. 31. The financial disincentive clause was introduced to enhance the compliance level in order to ensure timely submission of complete and correct reports to the Authority. Accounting Separation Reports are required for various regulatory functions and therefore their timely receipt is of paramount importance. Delay in receipt of the information or receipt of incorrect information will have adverse affect on the performance of regulatory functions. Therefore, the Authority is of the view to continue with clause of financial disincentive in ASR 2016. 32. For the purpose of ASR 2016, ‘service specific licence’ and ‘service specific authorisation’ under Unified license shall be taken same for all practical purposes. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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