## Report on Lighthouse Accounting and Financial Powers Amendment Rules, 2021
**1. Executive Summary:**
This report analyzes the Lighthouse Accounting and Financial Powers Amendment Rules, 2021, which amends the Lighthouse Accounting and Financial Power Rules, 1993. The core purpose of the amendment is to streamline the process for refunding excess payments of lightdues. Key changes involve a revised procedure for claimants to submit refund requests, customs officers to verify claims, and the Director General of Lighthouses and Lightships (DGLL) to sanction refunds and the Pay and Accounts Officer to adjust collections. This amendment aims to improve the efficiency and transparency of lightdues refund processes.
**2. Introduction:**
This report provides an informative analysis of the Lighthouse Accounting and Financial Powers Amendment Rules, 2021, based solely on the text of the official notification. It aims to inform affected industry stakeholders about the key changes introduced by this amendment.
**3. Policy Overview:**
* **Original Policy:** Lighthouse Accounting and Financial Power Rules, 1993.
* **Core Objective(s):** Based on the amendment text, the core objective of the original and amended policy is to establish and regulate the accounting and financial powers related to lighthouses and lightships, specifically including the process for refunding excess payments of lightdues.
**4. Background and Rationale:**
The amendment addresses the existing process for refunding excess payments of lightdues. It is likely the original process was found to be inefficient or lacking in clarity, prompting the Ministry of Ports, Shipping and Waterways to introduce these amendments. The provided text focuses on standardizing the refund procedure, suggesting a need for more uniform practices.
**5. Key Provisions / Changes:**
This section details the changes introduced by the amendment text:
* **Specific Part of Original Policy Changed:** Rule 8, Sub-Rule 2 of the Lighthouse Accounting and Financial Powers Rules, 1993, and Schedule V of the said Rules.
* **New Rule/Provision:** The amendment introduces a revised procedure for claiming refunds of excess lightdues payments, as well as updating the form used to claim said refunds.
* Claimants must submit a filled I.L.H Form No. 10 (in duplicate) with original receipts to the Officer of Customs at the respective port.
* The Officer of Customs will verify the claim, convey recommendation with a certified copy of I.L.H form No. 10 to the Director General of Lighthouses and Lightships (DGLL), NOIDA, and make a note in ILH form No. 11.
* Upon receiving the recommendation from the Officer of Customs and ensuring the excess payment was received, the DGLL will sanction the refund amount under the specified head and convey it to the Pay and Accounts Officer, Lighthouses and Lightships, NOIDA.
* The Pay and Accounts Officer will adjust the collections with the refund bills within 15 days of closing the monthly accounts.
* The I.L.H Form No. 10 is replaced with a new version that requires details such as the port of payment, vessel information (name, type, tonnage, IMO state, TEU), amount claimed, reason for the claim, bank account details, and claimant contact information. The form also includes a section for verification by customs.
* **Difference/Effect of Change:** The amendment standardizes the process for refunding excess lightdues payments by clarifying the roles and responsibilities of the claimant, Customs Officer, DGLL, and the Pay and Accounts Officer. This is intended to make the refund process more transparent and efficient. The inclusion of a specific form and detailed account information streamlines the refund procedure.
**6. Target Audience and Stakeholders:**
Based on the text, the target audience and stakeholders directly affected by these changes are:
* Ship owners/operators who pay lightdues.
* Officers of Customs at various ports.
* The Director General of Lighthouses and Lightships (DGLL), NOIDA.
* The Pay and Accounts Officer, Lighthouses and Lightships, NOIDA.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** Ministry of Ports, Shipping and Waterways (overall), Officer of Customs, Director General of Lighthouses and Lightships (DGLL), Pay and Accounts Officer, Lighthouses and Lightships.
* **Timelines/Procedures:** Claimants must submit the refund request with the required documentation. The Customs officer verifies the request and forwards it to the DGLL. The DGLL conveys sanction to the PAO. The Pay and Accounts Officer adjusts total collections booked with refund bills within 15 days of closing of the monthly accounts. The new I.L.H Form No. 10 must be used.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcome of these specific changes is a more efficient and transparent process for refunding excess lightdues payments. By standardizing the procedures, clarifying responsibilities, and implementing a specific form, the amendment seeks to reduce delays, errors, and potential disputes related to refund claims. This, in turn, could improve the industry's perception of the lightdues system.
**9. Conclusion:**
The Lighthouse Accounting and Financial Powers Amendment Rules, 2021, represents a focused effort to improve the process for refunding excess lightdues payments. The changes standardize the process for refunding excess lightdues payments, by clarifying the roles and responsibilities of the claimant, Customs Officer, DGLL, and the Pay and Accounts Officer. This streamlining is likely to be beneficial to both the maritime industry and the government agencies involved, promoting efficiency and transparency in the financial management of lighthouses and lightships.
Key Entities Referenced
New Delhi: Location of the notification, likely referring to New Delhi, Delhi, India.
Lighthouse Act, 1927: An Act of the Central Government of India (17 of 1927) that confers powers related to Lighthouses.
Central Government: The government of India.
Lighthouse Accounting and Financial Power Rules, 1993: Rules established in 1993 that govern accounting and financial powers related to lighthouses.
Lighthouse Accounting and Financial Powers Amendment Rules, 2021: Amendment rules to the Lighthouse Accounting and Financial Power Rules, 1993.
Official Gazette: The official government publication where the rules are published.
Officer of Customs: An official responsible for customs procedures at a port of call.
Director General of Lighthouses and Lightships: The head of the Directorate responsible for Lighthouses and Lightships, abbreviated as DGLL.
NOIDA: Location of the Director General of Lighthouses and Lightships (DGLL) and Pay and Accounts Officer, Lighthouses and Lightships, likely referring to NOIDA, Uttar Pradesh, India.
I.L.H Form No. 10: A specific form used for claiming a refund of excess payment of lightdues.
I.L.H form No. 11: A form used to record original entries of receipts for Lightdues.
Head 1051 Ports and Lighthouses and Lightships: A specific accounting head related to ports and lighthouses and lightships.
Pay and Accounts Officer, Lighthouses and Lightships: Officer responsible for payments and accounts related to lighthouses and lightships.
Ministry of Ports, Shipping and Waterways: The Indian government ministry responsible for ports, shipping, and waterways.
LUCAS L. KAMSUAN: Jt. Secy. Joint Secretary who signed the notification.
Government of India Press, Ring Road, Mayapuri, New Delhi: Location where document was printed. Refers to the area in Delhi, India.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-07062021-227402
xxxGIDHxxx
CG-DL-E-07062021-227402
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 312] नई दिल्ली, सोमवार, िनू 7, 2021/ज्य ष्े ठ 17, 1943
No. 312] NEW DELHI, MONDAY, JUNE 7, 2021/JYAISHTHA 17, 1943
पत्त न, पोत पररवहन और िलमाग गमत्रं ालय
अजधसचू ना
नई दिल्ली, 16 अप्रलै ,2021.
सा.का.जन. 390(अ).—केन्द्र सरकार, िीपस्ट्तंभ अजधजनयम, 1927 (1927 के 17) के खंड 4 के उप खंड (1) के
अनुछेि (च) के खंड 21 के उपखंड (1) म ें प्रित्त िजियों का उपयोग करत े हुए िीपस्ट्तंभ लखे ा और जवत्तीय िजियों की
जनयमावली, 1993, म ेंजनम्नजलजखत नामत: संिोधन दकए ह ै:-
1. लघ ु िीर् ग और प्रारंभ– (1) इन जनयमों का नाम िीपस्ट्तंभ लेखा और जवत्तीय िजियों (संिोजधत) जनयमावली,
2021 ह।ै
(2) ये िासकीय रािपत्र म ेंप्रकािन की तारीख स ेप्रवृत्त होंगे।
2. िीपस्ट्तंभ लेखा और जवत्तीय िजियों की जनयमावली, 1993 (इसके पश्चात उि जनयम के नाम संिर्भगत) के जनयम
8 के उप जनयम (2) को जनम्नजवत नामत: प्रजतस्ट्थाजपत दकया गया ह:ै-
“(2) प्रकाि िुल्क के अजतररि भगु तान के प्रजतिाय हते ु िावेिार को जनकटतम पत्तन के सीमा िुल्क अजधकारी को मलू
रसीिों सजहत,आई एल एच प्रपत्र संख्या 10 को िो प्रजतयों म ें जवजधवत भरते हुए िावा प्रस्ट्ततु करना होगा। सीमािुल्क का
अजधकारी, प्रस्ट्तुत दकए गए िावे की िााँच करने के पश्चात, आई एल एच प्रपत्र संख्या 10 की जवजधवत रूप स े प्रमाजणत
प्रजतजलजप के माध्यम स े स्ट्वय ं की संस्ट्तुजत स े महाजनिेिक, िीपस्ट्तंभ और िीपपोत (डीिीएलएल), नोएडा को अवगत
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
3019 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
भुगतान सरकारी खाते म ें िमा हो गया ह,ै महाजनिेिक, िीपस्ट्तंभ और िीपपोत लेखा िीर्ग 1051- पत्तन िीपस्ट्तंभ और
िीपपोत, 03- िीपस्ट्तंभ और िीपपोत, 900- जनगमन प्रजतिाय, 01 – प्रकाििुल्क,00 – प्रकाििुल्क, 00 – व्यजतक्रम के
अधीन वेतन और लेखा अजधकारी, नोएडा को प्रमाजणत प्रजतिायगी की स्ट्वीकृजत स े िावेिार को भगु तान दकए िाने की
िानकारी स े अवगत कराएंगे। माजसक लेखा के समापन के 15 दिनों के अंिर महाजनिेिक, िीपस्ट्तंभ और िीपपोत स े प्राि
प्रजतिाय स े संबंजधत जबलों सजहत वेतन और लेखा अजधकारी, नोएडा को कुल राजि का समायोिन करना होगा।
3. उि जनयम की अनुसूची V म,ें आई एल एच प्रपत्र संख्या 10 नामत: प्रजतस्ट्थाजपत होंग,े
आई एल एच प्रपत्र सख्ं या 10
[िीपस्ट्तंभ लेखा और जवत्तीय िजियों (संिोजधत) जनयमावली, 2021 के जनयम 8, उप जनयम (2) िेख]ें
प्रकाि ु िल्ु क के अजतररि भगु तान के प्रजतिाय हते ुप्रपत्र
पत्तन का नाम------------------------ सख्ं या -----------
िहाि का नाम और संबंजधत राष्ट्र िलयान का पंिीकृत टनभार समुरी यात्रा जिसके पत्तन, िहां भुगतान
आई एम ओ प्रकार (एनटी/ टीइयू) जलए भुगतान दकया दकया गया और
गया तारीख
1. िावाकृत प्रजतिाय राजि :
2. अजतररि भुगतान के प्रजतिाय के िाव े का आधार :-
i. प्रकाि िुल्क का भुगतान दकया गया और समुरी यात्रा के िौरान पत्तन पर िलयान का आगमन
नहीं हुआ।
ii. उसी समुरी यात्रा हते ु ऑनलाइन और ऑफलाइन भुगतान कर दिया गया।
iii. उसी समुरी यात्रा हते ु ऑनलाइन द्वारा िोहरा भुगतान दकया गया।
iv. अन्द्य कोई (जवजिि जववरण का उल्लेख करें।)।
3. बैंक का जववरण (खाते का नाम, बैंक का नामऔर िाखा, आई एफ एस सी कोड) िहां प्रजतिाय राजि
िमा होनी ह:ै -
4. िावेिार का संपकग जववरण :-
यह घोर्णा की िाती ह ै दक उि प्रित्त जववरण मरे े जववेक और िानकारी के अनुसार सही ह।ै यह भी घोर्णा की िाती ह ै
दक इस समुरी यात्रा हते ु मनैं ,े प्रजतिाय का िावा नहीं दकया ह ै।
दिनांक-------माह-----वर्ग------- िावेिार के हस्ट्ताक्षर
सीमािल्ु क के सत्यापनाथ ग
मैंन े उि िाव े की िााँच की ह ैऔर प्रमाजणत करता ह ाँदक प्रित्त जववरण मेरे जववेक और िानकारी के अनुसार सही ह।ै म ैं यह
भी प्रमाजणत करता ह ाँदक इस प्रजतिाय की प्रजविी की गयी ह ैऔर मेरे हस्ट्ताक्षर के अधीन जवभागीय अजभलेख म ें मूल रसीि
के सम्मुख रटप्पप्पणी की गई ह ैऔर इसी राजि के संिभ ग म ें जपछला कोई प्रजतिाय आिेि िारी नहीं दकया गया ह।ै
दिनांक-------माह-----वर्ग------- सीमािुल्क अजधकारी के हस्ट्ताक्षर
[फा. स.ं एलएच-11020/17/2014-एसएल]
लुकास एल. कामसुआन, संयुि सजचव[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
MINISTRY OF PORTS, SHIPPING AND WATERWAYS
NOTIFICATION
New Delhi, the 16th April, 2021
G.S.R. 390(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 Port at which
Name of Ship Belonging to the
Type of Vessel Tonnage (NT / which the dues paid and date of
and IMO State
TEU) were 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.
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).4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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.