## Report on the Lighthouse Accounting and Financial Power Rules Amendment, 2021
**1. Executive Summary:**
This report analyzes the Lighthouse Accounting and Financial Power Rules Amendment, 2021, as published in the Gazette of India. The amendment focuses on streamlining the process for refunding excess payments of lightdues. Key changes involve a standardized process with specific forms (I.L.H Form No. 10) and designated authorities (Officer of Customs, DGLL, and Pay and Accounts Officer) responsible for verification, sanctioning, and disbursing the refunds. The primary outcome is a more efficient and transparent refund mechanism for claimants.
**2. Introduction:**
This report provides an overview of the Lighthouse Accounting and Financial Power Rules Amendment, 2021, based on the official notification. The purpose of this report is to inform affected stakeholders about the changes introduced and their potential impact on the refund process for excess lightdues payments.
**3. Policy Overview:**
* **Original Policy:** The amendment modifies the Lighthouse Accounting and Financial Power Rules, 1993.
* **Core Objective(s):** The core objective of the *amendment* (as inferred from the text) is to improve and standardize the process for claiming and receiving refunds for overpayment of lightdues.
**4. Background and Rationale:**
The amendment likely addresses inefficiencies or inconsistencies in the original refund process for excess lightdues payments. The detailed procedures and standardized forms suggest a move to reduce ambiguity, improve accountability, and expedite the refund process for claimants. The need for verification by the Officer of Customs indicates a concern about fraudulent or inaccurate refund claims.
**5. Key Provisions / Changes:**
This amendment introduces the following key changes to the Lighthouse Accounting and Financial Power Rules, 1993:
* **Rule 8, Sub-Rule 2 Modification:** Sub-Rule 2 of Rule 8 is entirely replaced. Previously the process flow was unspecified. The new sub-rule outlines a specific, step-by-step procedure for claiming refunds of excess lightdues payments.
* **New Procedure:**
1. Claimant submits I.L.H Form No. 10 (in duplicate) with original receipts to the Officer of Customs at the respective Port of call.
2. The Officer of Customs verifies the claim, conveys recommendation and a certified copy of I.L.H form No. 10 to the Director General of Lighthouses and Lightships (DGLL), NOIDA and notes the claim against original receipts in ILH form No. 11.
3. DGLL ensures excess payment was received and sanctions the refund under the specified budget head, then informs the Pay and Accounts Officer, Lighthouses and Lightships, NOIDA.
4. Pay and Accounts Officer makes the refund to the claimant.
5. Within 15 days of closing monthly accounts, the Pay and Accounts Officer adjusts the total collections with the refund bills.
* **Effect of Change:** This change replaces any previous, potentially less structured, process with a mandated, consistent process involving specific documentation and approvals. This aims to streamline the refund process and reduce potential delays.
* **Schedule V Modification:** I.L.H Form No. 10 in Schedule V is substituted with a new version.
* **New Form:** The new I.L.H Form No. 10 (provided in the notification) requires claimants to provide detailed information, including:
* Voyage details, ship information, port details, and date of payment.
* Amount of refund claimed.
* Specific reason for the refund request (e.g., vessel not called at the port, duplicate payment).
* Bank account details for the refund.
* Claimant contact information.
* Declaration that the information is correct and that the refund has not been claimed before.
* Verification section for Customs Officer.
* **Effect of Change:** The new form standardizes the information required for a refund claim. This ensures all relevant details are collected upfront, facilitating faster processing and reducing the likelihood of incomplete claims. The inclusion of a declaration and a verification section adds a layer of accountability.
**6. Target Audience and Stakeholders:**
The primary target audience and stakeholders affected by these changes are:
* Shipping companies and vessel owners who pay lightdues.
* Customs officials responsible for verifying refund claims at ports of call.
* The Director General of Lighthouses and Lightships (DGLL) and their staff, especially in NOIDA, responsible for processing refund sanctions.
* The Pay and Accounts Officer, Lighthouses and Lightships, NOIDA.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** Ministry of Ports, Shipping and Waterways, Officer of Customs, DGLL, and Pay and Accounts Officer.
* **Timelines/Procedures:** The amendment specifies a 15-day timeline for the Pay and Accounts Officer to adjust the total collections with the refund bills after the monthly closing of accounts. The procedure for claiming refunds is explicitly detailed in the new Rule 8, Sub-Rule 2. Claimants need to complete I.L.H Form No. 10.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcomes of these changes are:
* **More Efficient Refund Process:** The standardized process and clear responsibilities should lead to faster processing of refund claims.
* **Increased Transparency:** The detailed form and verification process enhance transparency and accountability.
* **Reduced Errors and Fraud:** The required documentation and verification help to minimize errors and fraudulent refund claims.
* **Improved Compliance:** Shipping companies will need to adhere to the new procedures and use the updated I.L.H Form No. 10 to claim refunds.
**9. Conclusion:**
The Lighthouse Accounting and Financial Power Rules Amendment, 2021, introduces significant changes to the lightdues refund process. By standardizing procedures, clarifying responsibilities, and introducing a new claim form, the amendment aims to improve efficiency, transparency, and accountability. Affected stakeholders, particularly shipping companies and customs officials, should familiarize themselves with the new requirements to ensure smooth compliance.
Key Entities Referenced
NEW DELHI: Location where the notification was issued.
Lighthouse Act, 1927: A law providing the legal basis for the notification's amendments. Specifically, SubSection 1 of Section 21 read with clause e of SubSection 1 of Section 4 of the Lighthouse Act, 1927 17 of 1927
Lighthouse Accounting and Financial Power Rules, 1993: The original rules being amended by this notification.
Lighthouse Accounting and Financial Powers Amendment Rules, 2021: The name of the amended rules.
Official Gazette: The publication in which the amended rules will be officially published.
I.L.H Form No. 10: A form used for claiming refunds of excess payment of lightdues.
Director General of Lighthouses and Lightships DGLL, NOIDA: The entity to which the I.L.H form No. 10 is to be submitted.
Officer of Customs: The Officer of Customs shall verify the claim and convey recommendation with duly certified copy of I.L.H form No. 10 to the Director General of Lighthouses and Lightships DGLL
I.L.H form No. 11: A form used for recording original entries of receipts for Lightdues.
Government Account: Excess payment received in Government Account, the Director General of Lighthouses and Lightships shall covey sanction for the certified refund amount under the Head 1051 Ports and Lighthouses and Lightships
Pay and Accounts Officer, Lighthouses and Lightships, NOIDA: The officer responsible for making refunds to claimants.
Ports and Lighthouses and Lightships: Head of account 1051 under which the refund amount is sanctioned
Ministry of Ports, Shipping and Waterways: The ministry responsible for the notification.
Mayapuri, New Delhi: Location where the document was printed
Delhi: Location of the Controller of Publications
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 235] नई ददल्ली, मगं लवार, अप्रलै 27, 2021/विै ाख 7, 1943
No. 235] NEW DELHI, TUESDAY, APRIL 27, 2021/VAISAKHA 7, 1943
पत्त न, पोत पररवहन और जलमाग गमत्रं ालय
अजधसचू ना
नई ददल्ली, 16 अप्रैल, 2021
सा.का.जन. 293(अ).—केन्द्र सरकार, दीपस्ट्तंभ अजधजनयम, 1927 (1927 के 17) के खंड 4 के उप खंड (1) के
अनुछेद (च) के खंड 21 के उपखंड (1) म ें प्रदत्त िजियों का उपयोग करत े हुए दीपस्ट्तंभ लखे ा और जवत्तीय िजियों की
जनयमावली, 1993, म ें जनम्नजलजखत नामत: संिोधन दकए ह ै:-
1. लघ ु िीर् ग और प्रारंभ– (1) इन जनयमों का नाम दीपस्ट्तंभ लेखा और जवत्तीय िजियों (संिोजधत) जनयमावली,
2021 ह।ै
(2) ये िासकीय राजपत्र म ेंप्रकािन की तारीख स ेप्रवृत्त होंगे।
2. दीपस्ट्तंभ लेखा और जवत्तीय िजियों की जनयमावली, 1993 (इसके पश्चात उि जनयम के नाम संदर्भभत) के जनयम
8 के उप जनयम (2) को जनम्नजवत नामत: प्रजतस्ट्थाजपत दकया गया ह:ै-
“(2) प्रकाि िुल्क के अजतररि भुगतान के प्रजतदाय हते ु दावदे ार को जनकटतम पत्तन के सीमा िुल्क अजधकारी को मूल
रसीदों सजहत,आई एल एच प्रपत्र संख्या 10 को दो प्रजतयों म ें जवजधवत भरते हुए दावा प्रस्ट्ततु करना होगा। सीमािुल्क का
अजधकारी, प्रस्ट्तुत दकए गए दावे की जााँच करने के पश्चात, आई एल एच प्रपत्र संख्या 10 की जवजधवत रूप स े प्रमाजणत
प्रजतजलजप के माध्यम स े स्ट्वय ं की संस्ट्तुजत स े महाजनदेिक, दीपस्ट्तंभ और दीपपोत (डीजीएलएल), नोएडा को अवगत
2408 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
कराएंग े और इस संबंध म ें आवश्यक प्रजवजिया ं आई एल एच प्रपत्र संख्या 11 म ें प्रकाि िल्ु क के संबंध म ें मूल प्रजविी के
सम्मुख प्रजविी करनी होगी। सीमा िुल्क अजधकारी की संस्ट्तुजत की प्राजि पर और यह सजु नजश्चत होने पर दक अजतररि
भुगतान सरकारी खाते म ें जमा हो गया ह,ै महाजनदेिक, दीपस्ट्तंभ और दीपपोत लेखा िीर्ग 1051- पत्तन दीपस्ट्तंभ और
दीपपोत, 03- दीपस्ट्तंभ और दीपपोत, 900- जनगमन प्रजतदाय, 01 – प्रकाििुल्क,00 – प्रकाििुल्क, 00 – व्यजतक्रम के
अधीन वेतन और लेखा अजधकारी, नोएडा को प्रमाजणत प्रजतदायगी की स्ट्वीकृजत स े दावेदार को भगु तान दकए जाने की
जानकारी स े अवगत कराएंगे। माजसक लेखा के समापन के 15 ददनों के अंदर महाजनदेिक, दीपस्ट्तंभ और दीपपोत स े प्राि
प्रजतदाय स े संबंजधत जबलों सजहत वेतन और लेखा अजधकारी, नोएडा को कुल राजि का समायोजन करना होगा।
3. उक्त जनयम की अनुसूची V म,ें आई एल एच प्रपत्र संख्या 10 नामत: प्रजतसथ् ाजपत होंगे,
आई एल एच प्रपत्र सख्ं या 10
[दीपस्ट्तंभ लेखा और जवत्तीय िजियों (संिोजधत) जनयमावली, 2021 के जनयम 8, उप जनयम (2) देख]ें
प्रकाि ु िल्ु क के अजतररि भगु तान के प्रजतदाय हते ुप्रपत्र
पत्तन का नाम------------------------ सख्ं या -----------
जहाज का नाम संबंजधत राष्ट्र(cid:13) जलयान का पंजीकृत टनभार समुरी यात्रा जजसके पत्तन, जहां
और आई एम ओ प्रकार जलए भुगतान भुगतान दकया गया
(एनटी/ टीइयू)
दकया गया और तारीख
1. दावाकृत प्रजतदाय राजि :
2. अजतररि भुगतान के प्रजतदाय के दाव े का आधार :-
i. प्रकाि िुल्क का भगु तान दकया गया और समुरी यात्रा के दौरान पत्तन पर जलयान का
आगमन नहीं हुआ।
ii. उसी समुरी यात्रा हते ु ऑनलाइन और ऑफलाइन भगु तान कर ददया गया।
iii. उसी समुरी यात्रा हते ु ऑनलाइन द्वारा दोहरा भुगतान दकया गया।
iv. अन्द्य कोई (जवजिि जववरण का उल्लेख करें।)।
3. बैंक का जववरण (खात े का नाम, बैंक का नामऔर िाखा, आई एफ एस सी कोड) जहां प्रजतदाय राजि
जमा होनी ह:ै -
4. दावेदार का संपकग जववरण :-
यह घोर्णा की जाती ह ै दक उि प्रदत्त जववरण मरे े जववेक और जानकारी के अनुसार सही ह।ै यह भी घोर्णा की जाती ह ै
दक इस समुरी यात्रा हते ु मनैं ,े प्रजतदाय का दावा नहीं दकया ह।ै
ददनांक-------माह-----वर्ग------- दावेदार के हस्ट्ताक्षर[भाग II—खण् ड 3(i)] भारत का राजपत्र : असाधारण 3
सीमािल्ु क के सत्यापनाथ ग
मैंन े उि दाव े की जााँच की ह ै और प्रमाजणत करता ह ाँ दक प्रदत्त जववरण मेरे जववेक और जानकारी के अनुसार सही ह।ै म ैं यह
भी प्रमाजणत करता ह ाँ दक इस प्रजतदाय की प्रजविी की गयी ह ै और मरे े हस्ट्ताक्षर के अधीन जवभागीय अजभलेखम ें मलू रसीद
के सम्मुख रटप्पप्पणी की गई ह ैऔर इसी राजि के संदभ ग म ें जपछला कोई प्रजतदाय आदेि जारी नहीं दकया गया ह।ै
ददनांक-------माह-----वर्ग------- सीमािुल्क अजधकारी के हस्ट्ताक्षर
[फा. स.ं - एलएच-11020/17/2014-एसएल]
लुकास एल. कामसुआन, संयुि सजचव
MINISTRY OF PORTS, SHIPPING AND WATERWAYS
NOTIFICATION
New Delhi, the 16th April, 2021
G.S.R. 293 (E).—In exercise of the powers conferred by Sub-Section (1) of Section 21 read with clause (e) of
Sub-Section (1) of Section 4 of the Lighthouse Act, 1927 (17 of 1927), the Central Government hereby make the
following amendments to the Lighthouse Accounting and Financial Power Rules, 1993, namely:-
1. Short title and commencement. - (1) These Rules may be called the Lighthouse Accounting and Financial
Powers (Amendment) Rules, 2021.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Lighthouse Accounting and Financial Powers Rules, 1993, (herein after referred as the said Rules) in
Rule 8, Sub-Rule (2), the following shall be Substituted namely:-
“(2) A claim for a refund of excess payment of lightdues will be presented by the claimant in duly filled I.L.H Form
No. 10 along with original receipts, in duplicate to the Officer of Customs at the respective Port of call. The Officer of
Customs shall verify the claim and convey recommendation with duly certified copy of I.L.H form No. 10 to the
Director General of Lighthouses and Lightships (DGLL), NOIDA and a note to that effect will be made against the
original entries of receipts for Lightdues recorded in ILH form No. 11. On receipt of the recommendation from Officer
of Customs and ensuring that the excess payment received in Government Account, the Director General of
Lighthouses and Lightships shall covey sanction for the certified refund amount under the Head -1051 – Ports and
Lighthouses and Lightships, 03 – Lighthouses and Lightships, 900 – Deduct Refunds, 01 – Lightdues, 00 – Lightdues,
00 – Default, to Pay and Accounts Officer, Lighthouses and Lightships, NOIDA for making refund to the claimant.
Within 15 days of closing of the monthly accounts, the Pay and Accounts Officer, Lighthouse and Lightship, NOIDA
shall adjust the total collections booked with the refund bills received from the Director General of Lighthouses and
Lightships.
3. In Schedule V of the said Rules, the I.L.H form No.10 shall be Substituted namely,
I.L.H Form No. 10
[see Rule 8, Sub-Rule (2) of Lighthouse Accounting and Financial Power Rules, 2021]
Form for Refund of Excess Payment of Lightdues
Name of Port ______________ No._________
Registered Voyage for which Port at which
Name of Ship and Belonging to the
Type of Vessel Tonnage (NT / the dues were paid and date of
IMO State
TEU) paid payment,
1. Amount of Refund Claimed:
2. Ground upon which refund of excess payment is claimed:-
a. Lightdues paid and vessel not called at the port during the voyage.4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
b. Payment made online and offline for the same voyage.
c. Double online payment made for the same voyage.
d. Any others (Specific details to be furnished).
3. State the details of Bank Account where the fund to be credited (Account Name, Bank Name & Branch,
IFSC Code):-
4. Contact Details of the Claimant:-
It is declared that above details provided are correct to the best of my knowledge. It is also declared that I have not
claimed the refund amount earlier for the same voyage.
Date ____ of (month)____(year)____ Signature of Claimant
For Verification by the Customs
I have examined the above claim and certify to the best of my knowledge and belief that the Statements made
therein are correct. I also certify that this claim of refund has been registered and noted against the original receipt
entry in the Departmental record under my initials and previous order for refund of the same sum has not been
issued.
Date ____ of (month)____(year) ____ Signature of Officer of Customs
[F.No.LH-11020/17/2014-SL]
LUCAS L. KAMSUAN, Jt. Secy.
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.