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1 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]
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EXTRAORDINARY
Hkkx III—[k.M 4
PART III—Section 4
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PUBLISHED BY AUTHORITY
la- 276] ubZ fnYyh] cq/okj] flrEcj 24] 2014@vkf'ou 2] 1936
No. 276] NEW DELHI, WEDNESDAY, SEPTEMBER 24, 2014/ASVINA 2, 1936
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ffffuuuunnnn''ss''ss kkkkkkkkyyyy;;;; dddd ss ss ddddkkkk;;;;ddZZddZZ yyyykkkkiiii
1111---- rrrrdddduuuuhhhhddddhhhh ffffuuuunnnn’’ss’’ss kkkkkkkkyyyy;;;;
• Ikfj”kn }kjk 2013&14 d s nkSjku vueq ksfnr ikpa ¼5½ ykxr y[s kkadu ekud fuEufyf[kr g aS %
(cid:1) vuql/akku ,o a fodkl ykxr ¼lh,,l&18½
(cid:1) l;a Dq r ykxr ¼lh,l&19½
(cid:1) jk;YVh ,o a rduhdh tkudkjh ‘kYq d ¼lh,l&20½
(cid:1) x.q koRrk fu;a=.k ¼lh,,l&21½
(cid:1) fofuek.Z k ykxr ¼lh,,l&22½
• ifjf’k”V ¼lh,,l&4½ dk vucq /ak &1 tkjh dj fn;k x;k g S A
3854 GI/14 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]
• ejEer ,o a j[kj[kko ykxr ¼lh,,l&12½ lca /akh ykxr y[s kkadu ekud d s lca /ak e sa ekxnZ ’kh Z fVIi.kh ifj”kn }kjk vueq ksfnr dh xb Z A
2222---- OOOO;;;;kkkkoooollllkkkkffff;;;;dddd ffffooooddddkkkkllll ffffuuuunnnn’’ss’’ss kkkkkkkkyyyy;;;;
u;k dia uh vf/kfu;e] 2013 o”k Z 2013 e sa i’s k fd;k x;k vkjS 08 vxLr] 2013 dk s jkT; lHkk e sa ikfjr fd;k x;k Fkk rFkk ml ij 29 vxLr]
2013 dk s jk”Vªifr dh eta wjh feyh A ble sa 29 pIsVjk as vkjS 7 vuqlfwp;k sa lfgr 470 /kkjk, a g Sa A
o”k Z 2013&14 d s nkSjku O;kolkf;d fodkl lfefr l s lca fa/kr fuEufyf[kr fØ;kdyki fd, x, A
• vvvvuuuuiiqqiiqq kkkkyyyyuuuu ffffjjjjiiiikkkkVVssVVss ZZ ZZ llllccaaccaa //aa//aakkkkhhhh eeeekkkkxxxxnnnn’’’’kkkkhhhh ZZ ZZ ffffVVVVIIIIiiii....kkkkhhhh
ykxr y[s kkadu fjdkM Z fu;ekoyh] 2011 l s vuiq kyu fjikVs Z ykxr oxhdZ j.k dk i;z kxs dj ,Dlchvkj,y iiz = e sa dkiksZjsV dk; Z e=a ky; e as nk;j djuk
vf/knsf’kr fd;k x;k A
• vvvvkkkk””SS””SSkkkk////kkkk mmmm||||kkkkxxssxxss vvvvkkkkSjSjSjSj LLLLVVVVkkkkWWddWWdd nnnnyyyykkkkyyyykkkk sasa sasa rrrrFFFFkkkkkkkk UUUU;;;;kkkkllllhhhh iiiiffzzffzzrrrrHHHHkkkkkkkkffffxxxx;;;;kkkk sasa sasa ddddhhhh vvvvkkkkrraarraa ffffjjjjdddd yyyy[[ss[[ss kkkkkkkk&&&&iiiijjjjhhhh{{{{kkkkkkkk llllccaaccaa //aaaa//aaaakkkkhhhh eeeekkkkxxxxnnZZnnZZ ’’’’kkkkhhhh ZZ ZZ ffffVVVVIIIIiiiiffff....kkkk;;;;kkkk aaaa
laLFkku dh ifj”kn u s mu 15 vkarfjd y[s kk ijh{kk ekxnZ ’kh Z fVIif.k;k sa e sa l s nks {ks= fof’k”V vkra fjd y[s kk ijh{kk ekxZn’kh Z fVIif.k;ks a ;Fkk& Øe’k% vk”Sk/k
m|kxs ,o a LVkWd nykyk sa rFkk U;klh ifzrHkkfx;k sa dh y[s kkijh{kk ekxZn’khZ fVIif.k;k sa dk s vueq ksfnr dj fn;k g S ftu ij O;kolkf;d fodkl fun’s kky;
dke dj jgk g S A
• nnnnwjwjwjwjllllppaappaa kkkkjjjj mmmm||||kkkkxxssxxss ]]]] ffffoooo||||qrqrqrqr mmmm||||kkkkxxssxxss vvvvkkkkSjSjSjSj [[[[kkkkuuuuuuuu rrrrFFFFkkkkkkkk ////kkkkkkkkrrrrddqqddqq eeeehhhh;;ZZ;;ZZ mmmm||||kkkkxxssxxss ddddhhhh vvvvkkkkrararara ffffjjjjdddd yyyy[[ss[[ss kkkkkkkk iiiijjjjhhhh{{{{kkkkkkkk llllccaaccaa //aa//aakkkkhhhh eeeekkkkxxxxnnZZnnZZ ’’’’kkkkhhhh ZZ ZZ ffffVVVVIIIIiiiiffff....kkkk;;;;kkkk sasa sasa dddd ss ss llllccaaccaa //aa//aakkkk eeee ssaa sasa iiiiddzzddzz VVVVuuuu iiiizkzkzkzk::::IIIIkkkk
O;kolkf;d fodkl lfefr u s viuh 13 ekp]Z 2014 dk s vk;ksftr cBS d e sa njw lapkj m|kxs ] fo|qr m|kxs vkjS [kuu rFkk /kkrqdeh;Z m|kxs dh vkarfjd
y[s kkijh{kk ekxnZ ’kh Z fVIi.kh d s idz Vu izk:Ik dk s vueq ksfnr fd;k ftUg sa lkotZ fud fVIif.k;k sa d s fy, viykMs fd;k x;k Fkk A
• ffffuuuueeeekkkk..ZZ..ZZ kkkk mmmm||||kkkkxxssxxss ]]]] iiiikkkk//SS//SSkkkkjjjjkkkkiissiiss ....kkkk mmmm||||kkkkxxssxxss vvvvkkkkSjSjSjSj vvvvUUUU;;;; ddddhhhh vvvvkkkkararararffffjjjjdddd yyyy[[ss[[ss kkkkkkkk iiiijjjjhhhh{{{{kkkkkkkk dddd ss ss llllccaaccaa //aa//aakkkk eeee sasa sasa eeeekkkkxxxxnnZZnnZZ ’’’’kkkkhhhh ZZ ZZ ffffVVVVIIIIiiiiffff....kkkk;;;;kkkk sasa sasa ddddkkkk iiiizkzkzkzk::::IIIIkkkk
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e sa fopkj ugh a fd;k g S A dNq dia fu;k sa u s gky gh e as ykxr y[s kkdkjksa ds ckj s e s fopkj fd;k g S vkSj o s g Sa % LVVs VªsfMxa dkWiksZj’s ku vkWQ bafM;k fy0]
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2014 dk s vk;kfstr ^^fun’s kdk sa dh Hkwfedk drZO;k sa ,o a nkf;Rok sa rFkk lh,lvkj d s lca /ak e sa dia uh vf/kfu;e] 2013&izko/kku^^ ij lxa ks”Bh vkSj 27 ekp]Z
2014 dk s vk;ksftr ^^cdSa k sa dh vkarfjd y[s kk ijh{kk rFkk LVkWd y[s kk ijh{kk^^ ij lxa ks”Bh d s fy, rduhdh lgk;rk inz ku dh A
• yyyykkkkxxxxrrrr yyyy[[ss[[ss kkkkkkkkddaaddaa uuuu ffffjjjjddddkkkkMMMM ZZ ZZ ffffuuuu;;;;eeeekkkkooooyyyyhhhh]]]] 2222000011111111 ¼¼¼¼llllhhhh,,,,vvvvkkkkjjjjvvvvkkkkjjjj½½½½]]]] rrrrFFFFkkkkkkkk ddddiiaaiiaa uuuuhhhh ¼¼¼¼yyyykkkkxxxxrrrr yyyy[[ss[[ss kkkkkkkk iiiijjjjhhhh{{{{kkkkkkkk ffffjjjjiiiikkkkVVssVVss ½½ZZ½½ZZ ffffuuuu;;;;eeeekkkkooooyyyyhhhh]]]] 2222000011111111 ¼¼¼¼llllhhhh,,,,vvvvkkkkjjjj½½½½ llllccaaccaa //aa//aakkkkhhhh iiii’’zz’’zz uuuukkkk ssaa sasa dddd ss ss mmmmRRRRrrrrjjjj nnnnuussuuss kkkk
fun’s kky; ykxr y[s kkda u fjdkWM Z fu;ekoyh] 2011 ¼lh,vkjvkj½] ykxr y[s kk ijh{kk fjikVs Z fu;ekoyh] 2011 ¼lh,vkj½] dkWiksZjVs dk; Z e=a ky; }kjk tkjh
vf/klpw ukvk@sa ifji=k sa rFkk vU; Li”Vhdj.kk]sa ykxr oxhdZ j.k dk i;z kxs djr s g,q ,Dlchvkj,y iiz = e sa ykxr y[s kk ijh{kk fjiksV Z rFkk vuiq kyu fjikVs Z nk;j
dju]s Qke Z 23 lh] QkeZ 23 Mh vkfn nk;j dju s d s lca /ak e sa izkIr i’z uk sa ds lca /ak e sa Qksu ,o a b&Z eys d s ek/;e l s lLa Fkku ,o a m|kxs ds lnL;k as dk s
Li”Vhdj.k@mRrj nsrk jgrk gAS
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llllhhhhiiiihhhhMMMMhhhh ddddkkkk;;;;ddZZddZZ eezzeezz
o”k Z 2013&14 d s nkSjku lrr O;kolkf;d fodkl fun’s kky; u s lnL;k sa dh tkudkjh vkSj dk’S ky v|ru dju s d s fy, ijw s n’s k e as mud s fy,
O;kolkf;d lna Hk Z ,o a egRo d s fofHkUu dk;dZ ez vk;kfstr fd, vkjS e[q ; :Ik l s dia uh vf/kfu;e] 2013] vkra fjd y[s kkijh{kk] cdSa k as dh LVkWd
y[s kk ijh{kk] viRz;{k djk/kku] fon’s k O;kikj uhfr vkfn ij tksj fn;k A
llll;;aa;;aa DDqqDDqq rrrr ddddkkkk;;;;ØØZZØØZZ eeee
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ifzr”Bku ¼,l,,Qvkb,Z e½ d s lkFk l;a Dq r :Ik l s O;kolkf;d :fp d s dk;dZ ez vk;kfstr fd, A
4444---- llllhhhh,,,,eeee,,,, ffffuuuunnnn’’ss’’ss kkkkkkkkyyyy;;;;
LLLLooookkkkLLLLFFFF;;;; nnnn[[ss[[ss kkkkHHHHkkkkkkkkyyyy yyyykkkkxxxxrrrr VVVVIIsasaIIsasayyyyVVssVVss
;g laLFkku LokLF; ,o a ifjokj dY;k.k ea=ky; dh ekxnZ ’kZu lfefr dk lnL; g S vkSj bl lfefr dk mn~n’ss ; ekudhd`r ykxrdj.k VasIyVs dh
flQkfj’k djuk Fkk ftle sa 4 vLirkyk sa ,o a unS kfud i;z kxs ’kkykvk sa }kjk ykxr vkda M+k sa dh fjikVs ]Z n’s k e sa O;kid :i l s fo|eku lkekU; jkxs dh
fLFkfr;k sa d s lca /ak e sa ekud ykxr d s fodkl d s fy, dUsn z ljdkj }kj fu;Dq r O;kolkf;d fudk; dk s nh tk,xhA
5555---- llllppwwppww uuuukkkk iiiizkzkzkzk||SS||SS kkkkffssffssxxxxddddhhhh ffffuuuunnnn’’ss’’ss kkkkkkkkyyyy;;;;
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• O;kogkfjd ifz’k{k.k
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dk;kfZUor dh A
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vui;z kxs fodflr fd;k !
• bVa jehfM,M vkSj vafre o”k Z d s Nk=k]sa tk s Hkh ykx w gk]s ¼u, flj s l]s daI;wVj NVw ] fo”k; NVw ] iquo/SZkhdj.k½ d s fy, Hkxq rku izo’s k}kj d s
lkFk ,dhd`r eYw ;of/kZr lsok, a ocs lkbV ij fodflr dh a ,o a mudh ets ckuh dh A
lnL;k sa d s fy, fuEufyf[kr vkWuykbu lfqo/kk, a lf`tr dh xb Za %
• lnL; ikVs yZ dk s v|ru djuk
• lnL; ikVs yZ {ks=h; ifj”knk sa ,o a pIsVjks a dk s inz ku fd;k A
• ,Dlchvkj,y i’z uk sa d s fy, lnL;k sa dks gYs iMsLd lgk;rk inz ku dh A
• mUur v/;;u fun’s kky; u s fuEufyf[kr ikB;~ dez k sa d s fy, ikVs yZ fodflr fd,
o vkb,Z l y[s kk ijh{kk ,o a fu;=a .k e sa fMIykes k
o O;kikj eYw ;fu/kkZj.k e sa fMIykes k
6666---- vvvv////;;;;;;;;uuuu ffffuuuunnnn’’ss’’ss kkkkkkkkyyyy;;;;
v/;;u fun’s kky; d s fd;z kdyki uhp s fn, x, g aS %&
• dk; Z dh i.w kZrkvk sa e sa ,d:irk yku s ds fy, lda k; dh cBS d sa vk;kfstr dju]s ifzr”Bku d s lHkh Nk=k]sa bVa jehfM,V rFkk vfare o”k Z d s ikB;~ dez
vkfn d s fy, ikoj IokbVa izLrqfr d s ek/;e l s f’k{k.k&iznku r=a dk s l’kDr cuku s tSlh lfqo/kk, a lda k;k sa d s fy, inz ku djukA
• dksfpxa iuq o/SZkhdj.k fLFkfr] dIa;Vw j NVw fLFkfr vkfn d s fy, ocs lkbV e sa lpw uk miyC/k djkuk A
• jk”Vªh; Nk= nh{kkar lekjkgs &214
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lfqo/kk;Dq r Nk=ks a d s fy, ckj dkMs Ms LekV Z dkM Z ‘kq: djuk] lHkh {ks=h; ifj”knk sa ,o a pIsVjk sa vkfn e sa Nk=k sa d s lEeys u vk;ksftr djukA
• ofscukj vk;kfstr djuk] Nk=k sa vkfn d s fy, mud s Kku&va ra j.k ,o a lef`) d s fy, dNq fo’ks”k enq n~ k sa ij dk;’Z kkyk,@a lxa kfs”B;k a vk;kfstr djuk
A
7777---- ddddVVSSVVSS ffffuuuunnnn’’ss’’ss kkkkkkkkyyyy;;;;]]]] iiiiffzzffzz’’’’kkkk{{{{kkkk....kkkk ,,,,oooo aa aa ffffuuuu;;;;kkkkttssttss uuuu
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ddddVVSSVVSS iiiikkkkBBBB;;~~;;~~ ØØØØeeee dddd ss ss iiiiffffjjjj....kkkkkkkkeeee ddddhhhh xxxx..qq..qq kkkkooooRRRRrrrrkkkk ddddkkkk ss ss cccc<<<<+k+k+k+kuuuu ss ss dddd ss ss ffffyyyy,,,, oooo””””kkkk ZZ ZZ 2222000011113333&&&&11114444 dddd ss ss nnnnkkkkjjSSjjSS kkkkuuuu ffffuuuuEEEEuuuuffffyyyyffff[[[[kkkkrrrr uuuu,,,, ddddnnnneeee mmmmBBBBkkkk,,,, xxxx,,,, %%%%
• m|kxs k]sa fo’ks”kdj y?k q ,o a e/;e m|kxs k sa d s lkFk ijke’k Z djd s dSV d s ikB;~ Øe dk s l’a kksf/kr fd;k x;k A
• y?k]q l{we ,o a e/;e m|e l?a k ¼,QvkbZ,l,eb½Z d s lkFk ,d le>kSrk Kkiu ij gLrk{kj fd, x, ftld s rgr ,Qvkb,Z l,eb Z m|kxs d s lnL;
iwj s n’s k e sa dVS d s Nk=k sa dk s 3 ekg dh bVa uZf’ki inz ku djxsa s A
• dVS ikB;~ Øe d s fy, lalk/ku O;fDr;k sa d s :Ik e sa fu;qfDr gsr q dsjy vkjS jktLFkku jkT;k sa l s lda k; lnL;k sa dk s lpw hc) fd;k x;k g S A
• lpw hc) fd, x, lda k; lnL;k sa d s fy, vfHke[q k dk;ØZ e vk;kfstr fd;k x;kA
• Lok/;k; ,o a LoeYw ;kadu d s mnn~ ’s ; l s dVS Nk=k sa dk s vkWu ykbu ekM;~ yw i’s k fd;k x;kA ;g d{kk e sa ifz’k{k.k dk ijw d g S A
• fnYyh vkSj t;iqj e sa dVS Nk=ks a d s fy, ifjlj fu;kts u dk;Zdez vk;ksftr fd;k A
8888---- iiiijjjjhhhh{{{{kkkkkkkk ffffuuuunnnn’’ss’’ss kkkkkkkkyyyy;;;;
vkbZlh,vkb Z dh tuw ] 2013 dh ijh{kk 11 l s 18 tuw ] 2013 dk s vk;ksftr dh xb Z Fkh vkSj fnlca j] 2013 l= e sa ijh{kk 10 fnlca j] 2013 l s 17
fnlca j] 2013 rd vk;kfstr dh xbAZ dVS ijh{kk vkbZlh,vkb Z ijh{kk ds lkFk Hkh vk;ksftr dh xb Z A ;g ijh{kk 113 Lon’s k fLFkr vkSj 3 fon’s k
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:Ik, dh jkf”k [kp Z dj nh vkSj bld s fy, ctVh; Lohdf`r Hkh ugh a Fkh A
4-3-2 MCY;vq kbvZ kjlh d s y[s kkijhf{kr foRrh; fooj.k d s y[s kkvk as d s Hkkx Lo:i fVIif.k;k sa dh fVIi.kh l0a 5 l s ;g ukVs fd;k
x;k gS fd ,lih,elhvkb,Z y ¼feVa ½ ifj;kts uk d s lca /ak e as o’k Z d s nkSjku 19-83 yk[k :Ik, ¼los kdj dk fucy½ dh jkf”k [kp Z
dh xb Z vkSj 25 yk[k :Ik, dh jkf”k vftrZ dh xb Z A ;g ifj;kts uk fiNy s db Z o’kk aZs l s tkjh j[kh xb Z crkb Z xb Z gS ftld s
fy, dkLV ,Ma oDl Z ,dkmVa Vsa ~l vf/kfu;e ,o a fofu;ek as d s rgr vueq fr ugh a gSA ifj;kts uk d s fujh{k.k l s lpa ;h vk; ,o a
lca fa/kr O;; ge sa izLrqr ugh a fd;k x;k A bld s vfrfjDr] MCY;vq kbvZ kjlh }kjk db Z vU; ifj;kts uk, a Hkh vf/kfu;e ,o a
fofu;ek sa d s izkf/kdkj l s ckgj pykb Z xb Za A mYy?a kukas] ;fn dkbs Z gk]as d s fy, ifj.kkeh n;s rk u rk s fu/kkfZjr dh xb Z gS vkSj u
gh dkbs Z izko/kku fd;k x;k gS
4-3-3 MCY;vq kbvZ kjlh u s i.q k s pIsVj d s fy, 2 djkMs + :Ik, dk _.k Lohdr` fd;k g S ftl s ,d Hkou d s fuek.Z k d s 2012 e as crk;k
x;k gS ftldh fofu;e 114 d s Li’Vhdj.k d s lkFk ifBr fnukda 30-12-2010 dk s gbq Z ifj’kn dh 266oh a cSBd e as fy, x,
fu.k;Z d s vuqlkj vueq fr ugh a gS A lkFk gh] tSlk fd ekuuh; ecaq b Z mPp U;k;ky; u s vf/kxgz hr Hkfwe ij Hkou d s fuek.Z k d s
lca /ak e sa ;FkkfLFkfr dk vkn”s k tkjh fd;k gS] pIsVj }kjk og _.k MCY; q vkb Z vkj lh dk s okil ykSVk nus k pkfg, Fkk A
4-4 iwoh Z Hkkjrh; {ks=h; ifj’kn u s py jg s itwa hxr dk; Z [kkr^s^ e as 207-12 yk[k :Ik, dh cfqdxa d s Lo:Ik d s lca /ak e as dkbs Z
Li’Vhdj.k ugh a fn;k gS vkSj D;k dkbs Z jktLo Lo:Ik O;; mle as cdq fd;k x;k gS A
4-5 i)fr ,o a fu;a=.k fjikVs Z dju s dh i)fr vkSj vueq kns uk as d s lca /ak e as gekjh tkpa ;g n”kkZrh gS fd vkarfjd fu;=a .k i.z kkyh
e sa Ik;kIZr l/qkkj dh vko”;drk g S vkSj ml s laLFkku d s vkdkj vkSj fd;z kdykik as d s Lo:Ik d s vu:q Ik lnq <` + fd, tku s dh
vko”;drk g S A¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 7
4-6 {ks=h; ifj’knk sa }kjk pIsVjk sa dk s fn, x, _.kk as d s lca /ak e as iwj s C;kSj s miyC/k u gkus s vkSj lca fa/kr y[s kk ijh{kdk sa dh fVIif.k;k as
d s vHkko e sa ge ;g crkus dh fLFkfr e sa ugh a gS a fd ; s _.k le;≤ ij fy, x, ifj’kn d s fu.k;Z d s vuqlkj inz ku fd,
x, Fk s ;k ugh a A
jk; %
gekjh jk; e sa vkSj gekjh lokRsZre lpw uk d s vuqlkj rFkk ge as fn, x, Li’Vhdj.kk sa d s vuqlkj] mi;qDZ r iSjk 1 e sa nh xb Z gekjh
fVIif.k;k sa d s v/;/khu vkSj ^^;kXs ; er dk vk/kkj iSjk^^ d s fy, iSjk 4 e as of.krZ ekeyk sa d s lHakkfor iHz kkok sa d s v/;/khu vkSj mud s flok;
rFkk egRoi.w k Z y[s kkda u uhfr;k sa o vuqlpw h 15 e sa fn, x, y[s kkvk as lac/akh fVIif.k;k sa d s lkFk ifBr gekjh fVIif.k;k sa d s vuqlkj] 31 ekpZ]
2014 dk s lekIr o’k Z d s fy, baLVhV;~ Vw vkWQ dkLV ,dkmVa Vas l~ vkWQ bfaM;k d s foRrh; fooj.k ;Fkkifs{kr i)fr e sa vf/kfu;e }kjk
vifs{kr lpw uk nsr s gS a vkSj Hkkjr e sa lkekU;r;k Lohdr` y[s kkda u fl)kark sa d s vu:q Ik lR; ,o a Li’V er nrs s gS a A
¼d½ 31 ekp]Z 2014 dk s laLFkku d s dk;k sZa dh fLFkfr d s ryq u&i= d s ekey s eas( ¼[k½ ml rkjh[k dk s lekIr o’k Z d s fy, vk; ,o a
O;; y[s k]s vf/k”k’sk d s ekey s esa( vkSj ¼x½ ml rkjh[k dk s lekIr o’k Z d s fy, udn izokg d s udn izokg fooj.k d s ekey s e sa
LFkku% dkys dkrk
fnukda % 21 tyq kb]Z 2014
d`rs ds-,l-v;~;j ,aM daiuh
pkVMZ Z vdkmVa Vas ~l
¼Qe Z ita h0 l0a 100186 MCY;½w
gLrk-@&
,l-?kk’sk ,Q lh ,
¼lnL;rk l0a 050927½
ffffnnnn bbbbaLaLaLaLVVVVhhhhVVVV;;~~;;~~ VVwwVVww vvvvkkkkWWQQWWQQ ddddkkkkWWLLWWLLVVVV vvvvddddkkkkmmmmVVaaVVaa VVsasaVVsasa ~l~l~l~l vvvvkkkkWWQQWWQQ bbbbffaaffaaMMMM;;;;kkkk
fnukad 31 ekp]Z 2014 dh fLFkfr d s vuqlkj ryq u i=
ffffiiiiNNNNyyyykkkk oooo””””kkkk ZZ ZZ ffffoooooooojjjj....kkkk vvvvuuuuqlqlqlqlppwwppww hhhh llll00aa00aa bbbbllll oooo””””kkkk ZZ ZZ
2222000011112222&&&&11113333 2222000011113333&&&&11114444
::::0000
::::0000 ::::0000
llllaLaLaLaLFFFFkkkkkkkkuuuu ffffuuuuffff////kkkk
2,186,596,918 lkekU; fuf/k ¼1½ 2,380,334,810
6,715,351 depZ kjh minku fuf/k ¼2½ 7,024,164
4,625,458 fofo/k iqjLdkj fuf/k ¼3½ 6,072,210
49,244,517 vU; fuf/k ¼4½ 16,209,334
2,247,182,244 dyq 2,409,640,518
ffffuuuuEEEEuuuuffffyyyyffff[[[[kkkkrrrr ‘‘‘‘kkkkkkkkffffeeeeyyyy gggg SaSa SaSa%%%%
vpy ifjlia fRr;k a ¼5½
443,784,347 ¼d½ ldy CykWd 865,696,346
176,721,851 ¼[k½ ?kVk, a eYw ;gzkl 234,420,266
267,062,496 ¼x½ fuoy CykWd 631,276,080
97,503,702 itwa h dk; Z ixz fr ij 167,284,202
500 f uo'sk ¼6½ 500
1,987,214,300 oreZ ku ifjlia fRr ¼7½ 1,746,556,596
56,619,037 _.k ,o a vfxez ¼8½ 43,459,511
2,043,833,337 1,790,016,107
164,992,259 ?kVk, a % oreZ ku n;s rk, a vkSj izko/kku ¼9½ 178,936,371
1,878,841,078 ffffuuuuooooyyyy oooorrrreeZZeeZZ kkkkuuuu iiiiffffjjjjlllliiaaiiaa ffffRRRRrrrr 1,611,079,736
fofo/k O;;
3,774,468 -
cVV~ &s [kkr s e sa Mkyh xb Z lhek rd
2,247,182,244 ddddyyqqyyqq 2,409,640,5188 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]
y[s kk sa ij fVIif.k;k a ¼15½
mi;DZq r vuqlfwp;k a y[s kk sa d s Hkkx gaS
gekjh lya Xu fjikVs Z d s vuqlkj
d`r s dddd--ss--ss,,,,llll----vvvv;;;;;;~~;;~~ jjjj ,,,,MMaaMMaa ddddiiaaiiaa uuuuhhhh llllhhhh,,,,eeee,,,, llllttaattaa hhhhcccc jjjjrrrruuuu llllkkkkggggkkkk llllhhhh,,,,eeee,,,, ddddkkkkffSSffSS’’’’kkkkdddd ccccuuuutttthhhh ZZ ZZ
pkVMZ ,dkmVa Vsa ~l fun’skd ¼foRr½ lfpo ¼dk;Zokgd½
Qe Z ita h0 l0a 100186MCY; w
,,,,llll---- ????kkkkkkkk””ss””sskkkk llllhhhh,,,,eeee,,,, MMMMkkkk0000 nnnnxxqqxxqq kkkk ZZ ZZiiiizlzlzlzlkkkknnnn llllhhhh,,,,eeee,,,, MMMMkkkk0000 llllqjqjqjqj’’ss’’sskkkk ppppUUUUnnnn zz zzeeeekkkkggssggss ararararhhhh
Hkkxhnkj mik/;{k v/;{k
lnL;rk l0a % 050927
LLLLFFFFkkkkkkkkuuuu %%%% ddddkkkkyyssyyss ddddkkkkrrrrkkkk
rrrrkkkkjjjjhhhh[[[[kkkk%%%% 21 tyq kbZ] 2014
fn baLVhV;~ wV vkWQ dkWLV vdkmVa saV~l vkWQ bfaM;k
vk; ,o a O;; [kkrk
fnukad 31 ekp]Z 2014 dk s lekIr o”k Z ds fy, vk; ,o a O;; y[s kk
ffffiiiiNNNNyyyykkkk oooo””””kkkk ZZ ZZ ffffoooooooojjjj....kkkk vvvvuuuuqlqlqlqlppwwppww hhhh llll00aa00aa bbbbllll oooo””””kkkk ZZ ZZ
2222000011112222&&&&11113333 2222000011113333&&&&11114444
::::0000 ::::0000
vvvvkkkk;;;;
31,131,585 lnL;rk ,o a vU; ‘kYq d ¼10½ 32,973,462
851,624,178 f'k{k.k ,o a vU; ‘kYq d ¼11½ 695,274,154
230,117,152 ijh{kk ,o a vU; ‘kYq d ¼12½ 183,013,691
55,877,049 lh-ih-Mh- ,o a vU; dk;ØZ e ‘kqYd 24,361,633
517,601 if=dk v’aknku 1,835,077
382,030 if=dk gsr q foKkiu 388,150
2,556,586 idz k'ku fcØh 323,784
135,729,380 C;kt 130,901,698
12,421,851 vU; vk; 11,969,079
1,320,357,412 ddddyyqqyyqq %%%% 1,081,040,728
OOOO;;;;;;;; %%%%
212,413,221 LFkkiuk ¼13½ 232,965,144
111,650,076 dk;kyZ ; O;; ¼14½ 131,417,557
862,382 lkfaof/kd y[s kk ijh{kk ‘kYq d 1,056,304
20,881,794 ;k=k ,o a okgu 14,549,575
123,064,617 ijh{kk O;; 136,095,424
31,521,684 ifj”kn ,o a lfefr cBS d O;; 29,376,983
1,478,009 U;k;kf/kdj.k lfgr puq ko O;; 5,504,600
16,912,904 if=dk O;; 19,859,202
3,883,897 fon'skh fudk;k sa dk s lnL;rk v’aknku 5,902,860
6,831,263 varjk”ZVªh; lEeys u ,o a cBS d 5,769,535
51,915,831 lh-ih-Mh- ,o a vU; dk;ØZ e 30,571,978
30,629,873 O;kolkf;d fodkl O;; 33,317,391
128,219,610 dkfspxa O;; 150,911,950
40,808,411 v/;;u lkexzh ,o a i;z Dq r foojf.kdk 46,431,009
2,066,029 i;z Dq r idz k’ku LVkWd 625,571
12,055,332 cVV~ [s kkr s Mkyh xb Z fofo/k ifjlia fRr;k a ¼LVkWd ,o a _.k½ 9,813,707
134,590 lfanX/k _.kk sa d s fy, izko/kku -
29,534,634 eYw ;gzkl ¼5½ 57,915,366
824,864,157 ddddyyqqyyqq 912,084,156
495,493,255 vxuzs hr ‘k”sk jkf’k tk s O;; dh ryq uk e sa vf/kd vk; dh |ksrd 168,956,572¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 9
ffffiiiiNNNNyyyykkkk oooo””””kkkk ZZ ZZ ffffoooooooojjjj....kkkk vvvvuuuuqlqlqlqlppwwppww hhhh llll00aa00aa bbbbllll oooo””””kkkk ZZ ZZ
2222000011111111&&&&11112222 2222000011112222&&&&11113333
::::0000 ::::0000
495,493,255 v/kkfsyf[kr ,slh ‘k”sk jkf’k tk s O;; dh ryq uk e sa vf/kd vk; dh |ksrd gAS 168,956,572
(6,114,155) iwokZof/k lek;kts u (5,249,097)
489,379,100 lkekU; fuf/k y[s k s e sa varfjr O;; dh ryq uk e sa vf/kd vk; 163,707,475
y[s kkvk sa ij fVIif.k;k a
mi;DqZ r vuqlfwp;k a y[s kkvk sa dh Hkkx g aS A
gekjh lya Xu fjikVs Z d s vuqlkj
d`r s dddd--ss--ss,,,,llll----vvvv;;;;;;~~;;~~ jjjj ,,,,MMaaMMaa ddddiiaaiiaa uuuuhhhh llllhhhh,,,,eeee,,,, llllttaattaa hhhhcccc jjjjrrrruuuu llllkkkkggggkkkk llllhhhh,,,,eeee,,,, ddddkkkkffSSffSS’’’’kkkkdddd ccccuuuutttthhhh ZZ ZZ
pkVMZ ,dkmVa Vsa ~l fun’s kd ¼foRr½ lfpo ¼dk;Zokgd½
Qe Z ita h0 l0a 100186MCY; w
,,,,llll---- ????kkkkkkkk””ss””sskkkk llllhhhh,,,,eeee,,,, MMMMkkkk0000 nnnnxxqqxxqq kkkk ZZ ZZiiiizlzlzlzlkkkknnnn llllhhhh,,,,eeee,,,, MMMMkkkk0000 llllqjqjqjqj’’ss’’sskkkk ppppUUUUnnnn zz zz eeeekkkkggssggss ararararhhhh
Hkkxhnkj mik/;{k v/;{k
lnL;rk l0a % 050927
LLLLFFFFkkkkkkkkuuuu %%%% ddddkkkkyyssyyss ddddkkkkrrrrkkkk
rrrrkkkkjjjjhhhh[[[[kkkk%%%% 21 tyq kbZ] 2014
yyyy[[ss[[ss kkkkkkkkvvvvkkkk ssaa sasa dddd ss ss HHHHkkkkkkkkxxxx LLLLoooo::::IIIIkkkk vvvvuuuuqlqlqlqlppwwppww hhhh
vuqlpw h l-a 1 % llllkkkkeeeekkkkUUUU;;;; ffffuuuuffff////kkkk
31 ekp]Z 2014 dh fLFkfr d s vuqlkj
ffffiiiiNNNNyyyykkkk oooo””””kkkk ZZ ZZ oooorrrreeZZeeZZ kkkkuuuu oooo””””kkkk ZZ ZZ
2222000011112222&&&&11113333 ffffoooooooojjjj....kkkk 2013-14
::::0000 ::::0000 ::::0000
1,693,240,394 iwoZorh Z ryq u i= d s vuqlkj ‘ks”k 2,186,596,918
tksfM,+ %
8,918,320 i) pISVj dh Hkfwe vkSj Hkou dk itaw hdj.k 40,367,200 40,367,200
1,702,158,714 2,226,964,118
?kVk, a % :
i) fuEu d s rgr lek;kts u
d e pZ k fj ; k sa d h u k t dq chekjh fuf/k e sa v’a knku 10,000,000
2,364,585 v/;;u lkexzh vkSj foojf.kdk dk LVkWd 2,513,043
H k o u d h e j E e r & p Is Vj 300,000
5,000,000 lnL;k sa dk dY;k.kdkjh fuf/k e sa v’a knku - 12,813,043
1,694,794,129 2,214,151,075
2,423,689 tksfM,+ % izo’s k ‘kYq d ¼lnL;½ 2,476,260
1,697,217,818 2,216,627,335
tksfM,+ % vk; vkSj O;;
489,379,100 163,707,475
y[s k s d s vuqlkj o”k Z d s fy, fuoy vf/k’k”sk
2,186,596,918 ddddyyqqyyqq 2,380,334,81010 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]
vuqlpw h l-a 2 ddddeeeeppZZppZZ kkkkjjjjhhhh mmmmiiiinnnnkkkkuuuu ffffuuuuffff////kkkk
31 ekp]Z 2014 dh fLFkfr d s vuqlkj
fiNyk o”kZ bl o”k Z
2012-13 ffffoooooooojjjj....kkkk 2013-14
:. Rs.
6,164,235 iwoZorh Z ryq ui= d s vuqlkj ‘k”sk 6,715,351
358,616 tksfM,+ % o”k Z d s fy, v’a knku 34,304
6,522,851 6,749,655
192,500 tksfM,+ % o”k Z d s fy, fuf/k dh 512,243
lkof/k tek ij vftZr C;kt
- ?kVk, a % U;kl dk s inz Rr jkf’k -
?kVk, a % o”k Z d s nkSjku
- 237,734
depZ kfj;k sa dk s inz Rr minku
6,715,351 ddddyyqqyyqq 7,024,164
vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 3333: ffffooooffffoooo////kkkk iiiiqjqjqjqjLLLLddddkkkkjjjj ffffuuuuffff////kkkk
33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011113333 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss vvvvuuuuqlqlqlqlkkkkjjjj
4,493,798 iwoZorh Z ryq u i= d s vuqlkj ‘ks”k 4,625,458
368,400 tksfM,+ % o”k Z d s nkSjku vfHko`f) 1,270,761
207,500 tksfM,+ % o”k Z d s nkSjku tek vk; 250,224
(444,240) ?kVk, a % iqjLdkj dh ykxr (74,233)
4,625,458 ddddyyqqyyqq 6,072,210
vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa. 4 : vvvvUUUU;;;; ffffuuuuffff////kkkk
33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011114444 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss vvvvuuuuqlqlqlqlkkkkjjjj
28,836,797 Hkou fuf/k 323,667
12,597,911 iqLrdky; fuf/k 12,969,010
7,809,809 fofo/k fuf/k 2,916,657
49,244,517 ddddyyqqyyqq 16,209,334
ffffnnnn bbbbaaLLaaLLVVVVhhhhVVVV;;~~;;~~ VVwwVVww vvvvkkkkWWQQWWQQ ddddkkkkWWLLWWLLVVVV vvvvddddkkkkmmmmVVaaVVaa VVsasaVVsasa ~l~l~l~l vvvvkkkkWWQQWWQQ bbbbffaaffaaMMMM;;;;kkkk
yyyy[[ss[[ss kkkkkkkkvvvvkkkk sasa sasadddd ss ssHHHHkkkkkkkkxxxx LLLLoooo::::IIIIkkkk vvvvuuuuqlqlqlqlppwwppww hhhh
vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 5555: 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011114444 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ssvvvvuuuuqlqlqlqlkkkkjjjj vvvvppppyyyy iiiiffffjjjjffffLLLLFFFFkkkkffffrrrr;;;;kkkk aaaa
llllddddyyyy CCCCyyyykkkkWWddWWdd eeeeYYwwYYww;;;; ggggzkzkzkzkllll@@@@iiiiffffjjjj’’’’kkkkkkkk//ss//sskkkkuuuu ffffuuuuooooyyyy CCCCyyyykkkkWWddWWdd
bbbbllll
vvvvooooffff////kkkk oooo””””kkkk ZZ ZZ
ffffiiiiNNNNYYYYkkkk ss ss
dddd ss ss ????kkkkVVVVkkkk,,,, aa aa%%%% bbbbllll vvvvooooffff////kkkk dddd ss ss 31.03.201 01.0 OOOOkkkk””””kkkk ZZ ZZ ttttkkkkMMssMMss +sa+sa+sa+sa/(????kkkkVVVVkkkk,,,,)aaaa : oooo””””kkkk ZZ ZZdddd ss ss 31.0
iiiiffffjjjjlllliiaaiiaa ffffRRRRrrrr;;;; 01.04.13 20 oooo””””kkkk ZZZZ
nnnnkkkkSjSjSjSjkkkkuuuu nnnnkkkkSjSjSjSjkkkkuuuu ffffccccddddzhzhzhzh@@@@vvvvUUUU;;;; 4 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss 4.13 dddd ss ss nnnnkkkkjjSSjjSSkkkkuuuu vvvvppppyyyy iiiiffffjjjjlllliiaaiiaa ffffRRRRrrrr;;;;kkkk sasa sasaddddkkkk 3.20
kkkk sasa sasaddddkkkk ddddkkkk ss ssvvvvkkkkffffnnnn ‘‘‘‘kkkk””ss””sskkkk vvvvffffHHHHkkkkooooff``ff`` iiiiffffjjjjlllliiaaiiaa ffffRRRRrrrr;;;;kkkk sasa sasaddddkkkk lllleeeekkkk;;;;kkkkttssttss uuuu vvvvuu++uu++ qlqlqlqlkkkkjjjj ddddyyqqyyqq rrrrdddd ffffyyyy,,,, eeeeYYwwYYww;;;;ggggzkzkzkzkllll lllleeeekkkk;;;;kkkkttssttss uuuu 14 rrrrdddd 13 2012
ffffoooooooojjjj....kkkk )))) - -13
14
::::0000 ::::0000 ::::0000 ::::0000 ::::0000 ::::0000 ::::0000 ::::0000 ::::0000¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 11
eeeewrwrwrwr ZZ ZZiiiiffffjjjjlllliiaaiiaa ffffRRRRrrrr;;;;kkkk aaaa:
70,365, 85,319, 283, 155,968, 283,46 283,463 155,684, 70,081,
QQQQzhzhzhzhggggkkkkYYssYYssMMMM HHHHkkkkffwwffwweeee -
235 605 463 303 3 840 772
38,894, 25,003, 162, 64,060, 2,676, 1,068, 3,745,5 60,315,0 36,217,
iiiiVVVVVV~~VV~~ kkkk iiiijjjj HHHHkkkkffwwffwweeee
419 412 788 619 700 856 56 63 719
178,72 282,223 704, 461,652, 77,170 38,237 115,407 346,244, 101,553
QQQQzhzhzhzhggggkkkkYYssYYssMMMM HHHHkkkkffwwffwweeee 3, , 709 185 , , , 504 ,
899 577 067 614 681 832
45,176, 8,936, 323, 54,436, 18,302 3,374, (216, 21,460, 32,976, 26,874,
QQQQuuuuhhhhppZZppZZ jjjj vvvvkkkkSjSjSjSj
970 058 925 953 , 681 951) 258 695 442
ffffQQQQffffVVVVXXaaXXaallll
528
iiiiqLqLqLqLrrrrddddkkkkyyyy;;;; ddddhhhh 9,567, 786,062 10,353, 9,567, 786,06 10,353,
- - -
iiiiqLqLqLqLrrrrdddd sasasasa 186 248 186 2 248
40,519, 2,147, 2,653 45,319, 19,194 4,154, 23,348, 21,971, 21,324,
ddddkkkk;;;;kkkkyyZZyyZZ ;;;; mmmmiiiiddddjjjj....kkkk 322 182 , 985 , 159 554 431 927
481 395
3,919, 4,657, (1,36 7,216,67 2,052, 373, 2,425,9 4,790, 1,867,
ttttuussuuss jjjjVVssVVss jjjj 963 586 0, 4 761 163 24 750 202
875)
1,266, 935,000 - 2,201,06 726,25 221,22 947,474 1,253, 539,809
ffffyyyyQQQQVV~~VV~~
062 2 3 1 588
551,96 - (41,507 510,460 337,09 26,004 363,101 147,359 214,870
eeeekkkkVVssVVss jjjj ddddkkkkjjjj
7 ) 7
39,889, 3,743,1 2,644 46,277,2 37,019 5,081, 42,100, 4,177, 2,870,
ddddIIaaIIaa;;;;VVwwVVww jjjj 502 63 , 77 , 020 038 239 484
612 018
llllkkkkbbbbffffddddyyyy 8,368 - - 8,368 8,368 8,368 - -
vvvveeeewrwrwrwr ZZ ZZiiiiffffjjjjlllliiaaiiaa ffffRRRRrrrr;;;;kkkk aaaa
(1,10
14,901, 3,891, 17,691, 9,384, 4,592, 13,976, 3,714,61 5,517,4
llllkkkkWWQQWWQQVV~~VV~~ oooo;;ss;;ss jjjj 1,
454 541 212 015 586 601 1 39
783)
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443,78 4,268 57,915 234,420 267,062
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31,831,063 vU; vfxez 10,325,106
1,360,438 depZ kfj;k sa dk s R;kgS kj vfxez 880,145
2,835,816 fon's kh fudk;k sa dk s vfxez lnL;rk v’a knku 5,746,118
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12,891,139 - cdk;k osru gsr q izko/kku
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8,077,895 - pISVj 2,392,670
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vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 11110000 %%%% 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011114444 ddddkkkk ss ss lllleeeekkkkIIIIrrrr oooo””””kkkk ZZ ZZ dddd ss ss ffffyyyy,,,, llllnnnnLLLL;;;;rrrrkkkk vvvvkkkkjjSSjSjS vvvvUUUU;;;; ‘‘‘‘kkkkYYqqYYqq dddd
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12,500 lnL;k sa dh f'kdk;r@cgkyh ‘kYq d@ukekda u ‘kYq d 1,479,817
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7,500 cgs rj fLFkfr iez k.k i= 11,500
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13,368,169 depZ kjh Hkfo”; fuf/k e sa fu;kDs rk dk v’a knku 15,072,378
4,448 depZ kjh fgrdkjh fuf/k e sa fu;kDs rk dk v’a knku 3,944
4,900,000 depZ kjh vodk’k udnhdj.k fuf/k e sa fu;kDs rk dk v’a knku 10,252,766
2,768,856 depZ kjh vodk’k udnhdj.k&fo|eku 3,415,398
3,437,910 fpfdRlk O;; 6,227,380
884,500 depZ kfj;k sa dk s NVq ~Vh ;k=k HkRrk 100,325¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 15
496,737 vkj ih ,Q lh i’z kklu vkSj b Z Mh ,y vkb Z fujh{k.k iHzkkj 725,523
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320,028 vkarfjd y[s kk ijh{kk ‘kYq d 486,105
8,007,695 fo|qr iHzkkj 10,058,554
506,422 tus sjsVj O;; 560,312
2,295,029 nj sa vkSj dj 3,416,302
533,708 chek 709,168
9,239,242 ejEer vkSj j[kj[kko O;; 12,977,260
3,534,068 dkj O;; 2,890,039
7,650 dk’S ky tek ij O;kt 7,650
6,887,203 fof/kd iHzkkj 7,545,736
398,482 cdSa iHzkkj 266,218
4,730,154 dIa;Vw j j[kj[kko O;; 3,161,193
2,308,574 tu lia d Z O;; 5,066,124
821,099 lqj{kk lca /akh O;; 2,773,732
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2,572,649 depZ kjh dY;k.k 2,533,746
9,535,548 fdjk;k 14,197,667
14,293,397 i'z kklfud iHzkkj 25,871,732
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111,650,076 ddddyyqqyyqq 131,417,557
fnukad 31 ekp]Z 2014 dk s lekIr o”k Z d s fy, udn izokg fooj.k
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iiiippzzppzz kkkkyyyyuuuu ffffØØØØ;;;;kkkkUUUUoooo;;;;uuuu llll ss ss uuuuddddnnnn iiiizozozozokkkkgggg ::::0000 ::::0000
489,379,100 dj iwo Z fuoy vf/k’k”sk rFkk vlk/kkj.k en 163707475
29,534,634 tkMs %+sa eYw ;gzkl 57915366
518,913,734 ddddkkkk;;;;’’ZZ’’ZZ kkkkhhhhyyyy iiiittwawattwawa hhhh iiiiHHzzHHzzkkkkkkkkjjjj llll ss ss iiiiwowowowo ZZ ZZ iiiippzzppzz kkkkyyyyuuuu vvvvffff////kkkk’’’’kkkk””ss””sskkkk 221,622,84116 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]
2,449,228 oreZ ku n;s rkvk sa e sa deh@of`) 13,944,112
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318,495,599 udn ,o a udn lerYq ; e sa fuoy of`) (245,827,524)
1,576,625,391 tkMs +sa % bl vof/k d s vkn’s k e sa udn ,o a udn lerYq ; 1,895,120,990
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foRrh; fooj.kk sa dk s ,fsrgkfld ykxr ijia jk] y[s kkadu fl)kark]as ykx w y[s kk ekudk]as ;Fkkl”a kkfs/kr ykxr ,o a dk; Z y[s kkdkj
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2. lesdu dk vk/kkj:
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leds u leLr okLrfod varjk legw “k’sk jkf”k vkSj varjk legw ysunus k]sa ftld s ifj.kkeLo:Ik vikzIr vf/k”k’sk rFkk ?kkVk
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3. izos’k 'kqYd
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5. jktLo dks ekU;rk nsuk :
laLFkku vk; dh egRoi.w k Z enk sa dk s fuEufyf[kr vk/kkj ij Lohdkj djrk gS :-
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Mkd vkSj ekfS[kd f'k{k.k “kYq d d s lca /ak e as ikzIr jktLo dk s Nk= d s ukekfadr gkus s ij gh Lohdkj fd;k tkrk g S A
¼x½ idz k”ku dh fcdzh
idz k'kuk sa dh fcdzh d s lca /ak e sa jktLo dk s rc ekU;rk nh tkrh gS tc ,sl s idz k”kuk sa dk s fdlh dher ij i;z kDs rk dk s
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¼M-½ vU;
dk;ØZ e “kYq d l s izkIr jktLo dk s ,sl s dk;dZ yki fd, tku s ij gh ekU;rk nh tkrh gS A
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tkrh gS%
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vpy ifjlia fRr;k sa dk s lfapr eYw ;gzkl dk s ?kVkdj mfYyf[kr fd;k tkrk gSA ykxr e as [kjhn dher vkSj ifjlia fRr dk s
mld s iRz;kf”kr mi;kxs gsr q dk;”Z khy fLFkfr e as yku s d s fy, ogu dh xb Z dkbs Z Hkh vU; ykxr “kkfey gksrh gS A lf`tr dh
tk jgh ifjlia fRr;k sa dk s py jg s itaw hxr dk; Z d s :Ik e as n”kk;Z k tkrk gS A
8- ewY;gzkl@ifj’kks/ku %
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tkrk gS A
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dk fdjk;k] ;fn dkbs Z gk]s dk s ml o’k Z d s [kp Z d s :Ik e as ekU;rk nh tkrh gS ftl o’k Z d s fy, ,sl s iHzkkj cdk;k
;k n;s gk sa A
¼x½ iqLrdky; dh iqLrdk sa e sa [kjhn d s o’k Z e as 100 ifzr”kr dk eYw ;gkzl gkrs k gSA18 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]
9- fuos’k
nh?kkZof/kd fuo”s kk sa dk s ykxr d s :Ik e sa mfYyf[kr fd;k tkrk gS A rFkkfi] tc nh?kkoZ f/kd fuo”s kk as d s eYw ; eas vLFkk;h l s
brj fxjkoV vkrh gS] rk s fxjkoV dk s ekU;rk nus s d s fy, oguh; jkf”k ?kVkb Z tkrh g S A
10- ekylwph
foojf.kdk LVkdW vkfn lesr idz k”ku LVkWd] v/;;u lkexhz vkSj iis j LVkWd dk eYw ;] ykxr ;k fucy olyw h ;kXs ; eYw ;]
tk s Hkh de gk]s d s vk/kkj ij fu/kkfZjr fd;k tkrk gS A idz k”kuk as vkSj v/;;u lkexzh dh ykxr Hkkfjr vkSlr vk/kkj ij
fu/kkfZjr dh tkrh gS vkSj dkxt dh ykxr iFz ke ikzIr iFz ke fuxrZ vk/kkj ij fu/kkfZjr dh tkrh gS A
11- izko/kkuksa] vkdfLed ns;rkvksa vkSj vkdfLed ifjlaifRr;ksa dk ys[kkadu
¼i½ fdlh izko/kku dk s rc ekU;rk nh tkrh gS%&
¼d½ tc iwo Z dh ?kVuk d s ifj.kkeLo:Ik oreZ ku nkf;Ro gk s
¼[k½ ,slh lHakkouk gk s fd nkf;Ro d s fuiVku d s fy, vkfFkdZ ykHk oky s lalk/kuk sa dk izokg vifs{kr gS( vkSj
¼x½ nkf;Ro dh jkf”k dk ,d fo”oluh; vueq ku yxk;k tk ldrk gk s A
¼ii½ fuEufyf[kr d s fy, fdlh izko/kku dk s ekU;rk ugh a nh tkrh g S %&
¼d½ dkbs Z lHa kkfor nkf;Ro tk s iwoZorh Z ?kVuk l s mRiUu gk s vkSj ftldh ekStnw xh dh ifq’V ,d ;k mll s vf/kd ,ls h
vfuf”pr Hkkoh ?kVukvk sa d s gkus s vFkok ugh a gkus s l s gkrs h gk s tk s laLFkk d s i.w krZ %+++ fu;a=.k e as u gkAsa
¼[k½ dkbs Z oreZ ku nkf;Ro tk s iwo Z dh ?kVukvk as l s mRiUu gk]s ijar q ml s ekU;rk blfy, ugh a nh xb Z gS D;kfsad ;g lHa ko
ugh a gS fd nkf;Ro d s fuiVku d s fy, vkfFkdZ ykHk oky s lalks/ku dk dkbs Z ioz kg vifs{kr gkxs k ;k nkf;Ro dh jkf”k
dk dkbs Z fo”oluh; vueq ku ugh a yxk;k tk ldrk gkAs
,sl s nkf;Rok sa dk s vkdfLed n;s rkvk sa d s :Ik e as O;Dr fd;k tkrk gS A budk fu;fer varjky ij vkdyu fd;k tkrk gS
vkSj nkf;Ro d s dsoy mlh fgLls ftld s fy, vkfFkdZ ykHk oky s lalk/kuk as d s ioz kg dh lHakkouk gk]s d s fy, mu vR;f/kd
nyq HZ k ifjfLFkfr;k sa dk s NkMs d+ j izko/kku fd;k tkrk gS tgk a dkbs Z fo”oluh; vueq ku ugh a yxk;k tk ld s A
12- fons’kh eqæk esa ysu&nsu
fon”s kh enq zk e sa yus &nus lkSn s dh rkjh[k dk s ipz fyr fofue; nj eas eYw ;ofxrZ fd;k tkrk gS A ekSfndz enk as dk s vfare nj
dk i;z kxs djd s n”kk;Z k tkrk g S A vkjHak e as fjdkWM Z ;k fjikVs Z dh xb Z ekSfndz enk sa d s fuiVku l s mRiUu fofue; nj e as vra jk as
dk s mud s mRiUu gkus s dh vof/k e sa vk; ;k O;; d s :Ik e as ekU;rk nh tkrh gS A
13- deZpkjh ykHk%
¼i½ vYikof/kd ykHk
vYikof/kd depZ kjh ykHk dk s ml vof/k d s nkSjku nkok fd, tku s ij O;; d s :Ik e sa ekU;rk nh tkrh gS A nkok u dh xb Z
jkf”k dk izko/kku fd;k tkrk g S A
¼ii½ ukSdjh d s ckn d s ykHk tSl s Hkfo’; fuf/k] minku] vodk”k udnhdj.k vkfn dk ikzo/kku e[q ;ky; lca fa/kr {k=s h; ifj’knk as
vkSj pSIVjk sa e sa ;Fkk ykx w :Ik e sa fd;k tkrk g S A
14- ifjlaifRr;ksa dk uqdlku
ryq u i= dh rkjh[k dk s udq lku okyh ifjlia fRr;k]aas ;fn dkbs Z gk]as dh igpku dh tkrh gS vkSj ;Fkkifs{kr vko”;d izko/kku
fd, tkr s g Sa A
15- iwokZof/k vk;@O;;
iwokZof/k dh enk]sa tk s ,d ;k mll s vf/kd iwooZ rh Z vof/k;k as eas foRrh; fooj.k rS;kj dju s e sa =fqV;k sa vFkok pdw k as d s
ifj.kkeLo:Ik oreZ ku vof/k e sa vkrh g]Sa dk s vk; vkSj O;; y[s k s e as vyx l s n”kk;Z k tkrk gS A
[[[[kkkk---- yyyy[[ss[[ss kkkkkkkkvvvvkkkk sasa sasa dddd ss ss HHHHkkkkkkkkxxxxLLLLoooo::::iiii ffffVVVVIIIIiiiiffff....kkkk;;;;kkkk aaaa
1- lefsdr foRrh; fooj.k e[q ;ky; ¼dkys dkrk½ rFkk ub Z fnYyh dk;kyZ ;] 4 {ks=h; ifj”knk sa vkSj uCc s pISVjks a dk s /;ku e sa j[kr s g,q r;S kj fd;k
x;k g S A flypj] flfyxMq +h] xxa Vksd pIsVjksa d s y[s ks izkIr ugh a g,q vr% mu ij fopkj ugh a fd;k x;k A pfawd pUniz qj] dkasd.k vkSj
dksBkxnq e ¼vc cna ½ pIsVjk sa e sa o”k Z d s nkSjku dkbs Z ipz kyu ugh a gvq k vr% fiNy s o”k Z d s ryq u i= d s vkda M+k sa ij leds u d s fy, fopkj fd;k
x;k g S ¼n[s k sa % vucq /ak&A½
2- vk;dj e sa NVw ] vk;dj vf/kfu;e] 1961 dh /kkjk 11 d s lkFk ifBr /kkjk 10 ¼23d½ d s vra xZr iznku dh xb Z g Sa A vr% vk;dj d s fy, dkbs Z
izko/kku ugh a fd;k x;k g S A vkLFkfxr dj ifjlia fRr vkjS n;s rk d s fy, dkbs Z izko/kku vko’;d ugh a le>k x;k g S A¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 19
3- laLFkku }kjk j[kh tku s okyh lHkh iqjLdkj fuf/k;k a rRlca /akh lkof/k tek e sa lxa r fuo’s k d s lkFk y[s kkvk sa e sa ‘kkfey dh xb Z g aS A ; s fuf/k;k a
fofHkUu nkrkvk sa }kjk izk;ksftr dh xb Z g Sa A
4- 148]99]79]810@&:I, dh lkof/k tek e sa fofo/k iqjLdkj ,o a vU; fuf/k d s fy, 29]99]727@& :Ik, ‘kkfey g Sa A
5- vU; vfxez k sa esa ifj”kn d s Hkwriwo Z lnL; l s ,e lh ,] Hkkjr ljdkj }kjk HkRrksa dh vueq fr u fn, tku s d s dkj.k cdk;k 1]36]097 :i,
¼iwoZorh Z o”k Z e sa 1]36]097 :i,½ ‘kkfey g Sa vkjS bl le; ;g ekeyk U;k;k/khu g S A
6- lkfaof/kd y[s kk ijh{kk ‘kYq d e sa fuEufyf[kr ‘kkfey g S %&
lkfaof/kd y[s kk ijh{kk ‘kYq d ¼e[q ;ky;½ 2,80,900/- :0
iez k.ku gsr q vU; {kerk e sa ¼e[q ;ky;½ 1,73,934/-:0
tcs [kp sZ e sa l s ifzriwfrZ 15,451/- :0
4,70,285/- :0
7- ¼i½eeee[[qq[[qq ;;;;kkkkyyyy;;;;%%%%
¼d½ Hkfo”; fuf/k v’a knku baLVhV;~ wV vkWQ dkLV vdkmVa sVa vkWQ bfaM;k depZ kjh Hkfo”; fuf/k U;kl e sa fd;k tkrk g S A
¼[k½ minku vf/kfu;e] 1972 ¼;Fkkl’a kksf/kr ½ d s vuqlkj minku d s lca /ak e sa n;s rk dk s lkefwgd minku uhfr d s rgr ,y vkb Z lh vkb Z dk s fd,
x, v’a knku d s vk/kkj ij ekU;rk nh tkrh g S A
¼x½ vodk’k udnhdj.k d s lca /ak e sa n;s rk dk s ,y vkb Z lh vkb Z d s ikl j[kh xb Z vueq ksfnr vodk’k udnhdj.k fuf/k e sa v’a knku d s vk/kkj ij
ekU;rk nh tkrh g S A
¼?k½ foRr o”k Z 2013&2014 d s nkSjku v/;;u lkexzh ¼ikB;~ dez 2008½ d s fufeRr 75]70]599@& ¼iow Z o”k Z 94]40]482 :Ik,½ dk s ikB;~ dez e as
ifjoruZ d s dkj.k cVV~ s [kkr s Mkyk x;k g S A
¼M-½ foRr o”k Z 2013&14 d s nkSjku ih-Mh- idz k’ku d s fufeRr 6]57]157@&:0] izkI; buiVq dzsfMV d s fufeRr 2]16]216@& :0 vkSj fofo/k _.kk as
d s fufeRr 1]46]470@& :0 rFkk Vys Ds l tek d s fufeRr 20]194@& :0 cVV~ &s [kkr s e sa Mky fn, x, g Sa A
¼p½ yyyy[[ss[[ss kkkkkkkkddaaddaa uuuu uuuuhhhhffffrrrr eeee sasa sasa LLLLooooffSSffSSPPPPNNNNdddd iiiiffffjjjjoooorrrruuZZuuZZ %%%% baLVhV;~ Vw vkWQ dkLV ,dkmVa Vsa ~l vkWQ bfaM;k dh y[s kkda u uhfr e sa fuEufyf[kr ifjoruZ foRr o”k Z
2013&14 l s ykx w fd, x, Fk s A
I. llllnnnnLLLL;;;;rrrrkkkk vvvv’’aa’’aa kkkknnnnkkkkuuuu%%%% lnL;k sa }kjk fn, x, lnL;rk ‘kYq d d s vfxez Hkxq rku ij fopkj djrs g,q ckn d s o”kksZ a d s fy, lnL;rk
‘kYq d dh jkf’k n;s rk d s :Ik e sa ekuh tk, A rnu~ qlkj] l’a kksf/kr uhfr ^^^^^^^^llllnnnnLLLL;;;;rrrrkkkk vvvv’’aa’’aa kkkknnnnkkkkuuuu rrrrcccc LLLLoooohhhhddddkkkkjjjj ffffdddd;;;;kkkk ttttkkkkrrrrkkkk gggg SS SS ttttcccc oooogggg
llllccaaccaa ffaaffaa////kkkkrrrr oooo””””kkkk ZZ ZZ dddd ss ss ffffyyyy,,,, ggggkkkk ss ss ^^^^^^^^ gkxs h A {n[s k%sa uhfr l0a 4 ¼d½}
II. iiiijjjjhhhh{{{{kkkkkkkk ‘‘‘‘kkkkYYqqYYqq dddd %%%% ijh{kk ‘kYq d vkWu ykbu Hkxq rku fd, tku s dh ‘kq:vkr dh nf`”V l s fdlh Hkh vof/k d s fy, vkSj mld s ckn
fdlh Hkh ijorh Z foRrh; o”k Z e sa ijh{kk ‘kYq d dh izkfIr dk s vfxez izkfIr ekuk tk,xk A rn~uqlkj] l’a kksf/kr uhfr ^^^^^^^^iiiijjjjhhhh{{{{kkkkkkkk ‘‘‘‘kkkkYYqqYYqq dddd
vvvvooooffff////kkkk ¼¼¼¼vvvvooooffff////kkkk;;;;kkkk½½sasa½½sasa dddd ss ss ffffyyyy,,,, LLLLoooohhhhddddkkkkjjjj ffffdddd;;;;kkkk ttttkkkkrrrrkkkk gggg SS SS ttttkkkk ss ss llllccaaccaa ffaaffaa////kkkkrrrr ffffooooRRRRrrrrhhhh;;;; oooo””””kkkk ZZ ZZ dddd ss ss ffffyyyy,,,, gggg^^SS^^SS^^^^ gkxs h A {n[s k%sa uhfr l0a 4 ¼[k½}
III. ppppuuqquuqq kkkkoooo [[[[kkkkpppp ZZ ZZ %%%% puq ko [kp Z mlh foRrh; o”k Z e sa Lohdkj fd, tk,xa s ftl o”k Z e sa o s [kp Z fd, x, gk sa {n[s k%sa uhfr l0a 5 ¼ii½}
laLFkku d s foRrh; fooj.k ij bl y[s kkadu uhfr e sa mi;DqZ r ifjoruZ k sa d s iHzkko dk C;kSjk uhp s fn;k x;k g%S
1- 3]45]76]632@&:0 dh jkf’k dk ijh{kk ‘kYq d] tuw ] 2014 dh vof/k l s lca fa/kr vfxez e sa izkIr ijh{kk ‘kYq d gkus s d s dkj.k vxuzs hr fd;k x;k
g S A
2- 83]14]553@& :Ik, dh jkf’k dk lnL;rk v’a knku 2014&15 d s lca /ak e sa vfxez e sa izkIr lnL;rk v’a knku gksu s d s dkj.k vxuzs hfr fd;k x;k
g S A
3- 54]49]827@& :Ik, dh jkf’k ds puq ko lca /akh [kp sZ ¼e/;kof/k puq ko [kps Z 24]93]809@&:0 vkSj 2011&15 d s puq ko [kpkZas ds fy,
29]56]018@& :Ik,½ y[s kkadu uhfr d s vuqlkj vk; ,o a O;; y[s kk ¼fiNy s o”k Z 14]78]009@& :0 puq ko 2011&2015½ e sa iHzkkfjr fd, x, g Sa
A
mmmmiiii;;;;DDqZqZDDqZqZ rrrr eeeennnnkkkk sasa sasa dddd ss ss ddddkkkkjjjj....kkkk ffffooooRRRRrrrr oooo””””kkkk ZZ ZZ 2222000011113333&&&&11114444 dddd ss ss ffffyyyy,,,, vvvvffff////kkkk’’’’kkkk””ss””sskkkk eeee sasa sasa ddddeeeehhhh ddddhhhh jjjjkkkkffff’’’’kkkk 4444]]]]55556666]]]]000099999999@@@@&&&& ::::IIIIkkkk,,,, FFFFkkkkhhhh AAAA
¼ii½ MMMMCCCCYYYY;;;; ww ww vvvvkkkkbbbb ZZ ZZ vvvvkkkkjjjj llllhhhh
¼d½ pky w o”k Z rd xPzs;Vq h n;s rk d s fy, izko/kku y[s kkvks a e sa 42]09]655@&:0 ¼fiNy s o”k Z 40]06]380@& :0½ fd;k x;k g S tk s
10]00]000@& :0 dh c<+h gbq Z lhek ds vuqlkj e0S t0s ch0 ckns k ,Ma dia uh l s izkIr chekafddh; eYw ;kadu iez k.k i= d s vk/kkj ij g S
A blfy, oreZ ku o”k Z d s fy, dkbs Z izko/kku ugh a fd;k x;k g S A mi;DqZ r izko/kku e sa ,y vkb Z lh xizq xPzs;Vq h Ldhe d s ikl fd, x,20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]
fuf/k d s fuo’s k ij vftZr C;kt ‘kkfey g S ftldk eYw ; 31 ekp]Z 2013 dh fLFkfr ds vuqlkj 26]27]410@& :0 ¼fiNy s o”k Z
22]56]574@&:0½ g S A
¼[k½ O;;k sa dh ifzrifwr Z udn vk/kkj ij dh tkrh g S A
¼x½ dIa;Vw j lkWQV~ o;s j dk s 3 o”k Z dh vof/k d s fy, ifj’kksf/kr fd;k x;k g S A
¼?k½ o”kZ d s nkSjku vkbZlh,vkb Z dh MCY;wvkbvZ kjlh }kjk ,lih,elhvkb,Z y ds fy, vui;z Dq r vuql/akku ifj;kstuk,a pykb Z xb Za A
,lih,elhvkb,Z y l s izkIr i;z kstu ‘kYq d 25 yk[k :0 g S vkjS ble sa O;; 19-83 yk[k :0 g S ¼nkus k sa lsokdj lfgr½A
¼iii½ ,,,,llll vvvvkkkkbbbb ZZ ZZ vvvvkkkkjjjj llllhhhh
¼d½ Hkfo”; fuf/k] ifjokj i’sa ku fuf/k vkSj tek lca ) chek e sa v’a knku dk s izkns H~kou vk/kkj ij y[s kkc) fd;k tkrk g S A
¼[k½ minku vkSj vodk’k udnhdj.k ds lca /ak e sa n;s rk dk s chekafdd eYw ; fu/kkZj.k d s vk/kkj ij ,y vkb Z lh vkb Z dks inz Rr okf”kZd
izhfe;e d s vk/kkj ij ekU;rk nh tkrh g S A
¼x½ Mkd ,o a ekfS[kd f’k{k.k ‘kYq d l s lca fa/kr jktLo dk s Nk= d s ukekfadr gkus s ij gh Lohdkj fd;k tkrk g S A fiNy s foRr o”k Z rd
f’k{k.k ‘kYq d dksfpxa dh vof/k e sa Lohdkj fd;k x;k Fkk A bld s ifj.kkeLo:i vf/k’ks”k e sa 36]67]758@&:0 rd dh of`) gbq Z g S A
¼?k½ dIa;Vw j lkWQV~ o;s j dk s 3 o”k Z dh vof/k d s fy, ifj’kksf/kr fd;k x;k g S vkjS bld s iHzkko dk rRdky irk ugh a yxk;k tk ldrk g S A
¼iv½ bbbb ZZ ZZ vvvvkkkkbbbb ZZ ZZ vvvvkkkkjjjj llllhhhh
¼d½ vU; n;s rkvk sa e sa vkbZlhMCY;,q vkb,Z e,vkj,Q dk s n;s 11]12]568@& :0 dh jkf’k ‘kkfey g S A
8888---- vvvvkkkkddddffffLLLLeeeedddd nnnn;;ss;;ss rrrrkkkk ¼¼¼¼____....kkkk dddd ss ss vvvvuuuuqlqlqlqlkkkkjjjj uuuu ffffyyyy,,,, xxxx,,,, nnnnkkkkoooo½½ss½½ss
¼d½ lh,e, Hkou] ub Z fnYyh d s fy, lia fRr dj d s lca /ak e sa nf{k.kh fnYyh uxj fuxe l s 19]42]932@&:0 dh jkf’k dh ekxa dk uksfVl
o”k Z d s nkSjku izkIr gvq k g S ftldk geu s fojk/sk fd;k g S vkjS odhy d s ek/;e l s fyf[kr vH;kons u izLrqr fd;k g S A
¼[k½ Hkfo”; fuf/k izkf/kdkjh u s 11]50]739@& :0 dh jkf’k dh ekxa djr s g,q uksfVl tkjh fd;k Fkk A leku jkf’k iatkc u’s kuy cSad e as
lkof/k tek [kkrk e sa j[k nh xb Z g S A rFkkfi] ih ,Q izkf/kdkfj;k sa u s 4]91]002@& :Ik, dh jkf’k igy s gh y s yh g S A ;g ekeyk
ekuuh; mPp U;k;ky;] dkys dkrk d s le{k fu.k;Z d s fy, yfacr g S A icz /aku u s bu ekey s d s fuiVku dk fu.k;Z y s fy;k g S A
¼x½ Hkfo”; fuf/k izkf/kdkjh us bvZ kbvZ kjlh ls {kfr ,o a C;kt d s fufeRr 70]39]358@& :0 dh jkf’k dk nkok fd;k g S tks fookfnr g S vkSj
ftldk mUgkusa s fojk/sk fd;k g S A
9- Qzh gkYs M Hkwfe ,o a Hkou rFkk yht gkYs M Hkfwe] ftldk eYw ; dez ’k% 275-79 yk[k :0] vkjS 58-52 yk[k :0] Fkk] d s lac/ak e as eyw gd
nLrkost y[s kkijh{kd dk s izLrqr ugh a fd;k tk ldk A dkmafly bl lLa Fkku ds uke ij lia fRr d s lca /ak e sa gd nLrkost e as l/qkkj d s
fy, mi;Dq r dne mBk jgh g S tk s oreZ ku e sa pISVl Z d s uke ij ita hd`r g S A
10- iwoZorh Z o”k Z d s vkadM+k sa dk s oreZ ku o”k Z ds legw u d s vu:q i tgk a vko’;d gvq k g]S iuq % lefwgr vkSj iuq % O;ofLFkr fd;k x;k g S A
llllhhhh,,,,eeee,,,, llllttaattaa hhhhcccc jjjjrrrruuuu llllkkkkggggkkkk llllhhhh,,,,eeee,,,, ddddkkkkffSSffSS’’’’kkkkdddd ccccuuuutttthhhh ZZ ZZ
fun’s kd ¼foRr½ lfpo ¼dk;Zokgd½
llllhhhh,,,,eeee,,,, MMMMkkkkWW--WW-- ,,,,----,,,,llll----nnnnxxqqxxqq kkkk ZZ ZZ iiiizzllzlzlkkkknnnn llllhhhh,,,,eeee,,,, MMMMkkkkWW00WW00 ,,,,llll----llllhhhh----eeeekkkkggssggss rraarara hhhh
mik/;{k v/;{k
LFkku % dkys dkrk
rkjh[k% 21 tyq kb]Z 2014
ffffooooRRRRrrrrhhhh;;;; oooo””””kkkk ZZ ZZ2222000011113333&&&&11114444 dddd ss ssffffyyyy,,,, llllaLaLaLaLFFFFkkkkkkkkuuuu dddd ss sslllleeeeffssffssddddrrrr yyyy[[ss[[ss kkkkkkkkvvvvkkkk sasa sasadddd ss ssHHHHkkkkkkkkxxxxLLLLoooo::::IIIIkkkk {{{{kkkkss==s=s=hhhh;;;; iiiiffffjjjj””””kkkknnnnkkkk@@ssaa@@sasa ppppIISSIISSVVVVjjjjkkkk ssaa sasaddddhhhh llllppwwppww hhhh
MMMMCCCCYYYY;;;; ww wwvvvvkkkkbbbb ZZ ZZvvvvkkkkjjjj llllhhhh dddd ss ssvvvv////kkkkhhhhuuuu ppppIISSIISSVVVVjjjj ,,,,llll vvvvkkkkbbbb ZZ ZZvvvvkkkkjjjj llllhhhh dddd ss ssvvvv////kkkkhhhhuuuu ppppIISSIISSVVVVjjjj
dddd--zz--zzllll--aa--aa ppppIISSIISSVVVVjjjj ddddkkkk uuuukkkkeeee dddd--zz--zzllll--aa--aa ppppIISSIISSVVVVjjjj ddddkkkk uuuukkkkeeee
1 MCY; w vkb Z vkj lh 1 ,l vkb Z vkj lh
2 vgenkckn 2 cxa ykjS
3 vkSjxa kckn 3 Hknzkorh&flekxs k
4 cM+knS k 4 dkpss hu
5 fHkykb Z 5 dk;s EcVwj
6 Hkkis ky 6 xkns kojh
7 fcykliqj 7 gnS jkckn
8 pUniz qj 8 dkBs kxMq se ¼vc cna ½*
9 Xkkvs k 9 dkVs V~ ;e
10 bna kSj&nsokl 10 enqj S
11 tcyiqj 11 exa ykjS¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 21
12 >kj[kMa &fpjhfejh 12 eRsrwj lyes
13 dY;k.k vEcjukFk 13 elS wj
14 dkYs gkiqj lkxa yh 14 uYs yb Z iy Z flVh
15 dksjck 15 uYs ywj
16 dkdssa .k 16 usoys h
17 dPN&xk/akh /kke 17 ikykDdM
18 ukxiqj 18 ikfaMpsjh
19 uoh&ecqa b Z 19 jkuhiBs oYs ywj
20 Ukkfld&vks>j 20 fr:fpjkiYyh
21 i.qk s 21 f=’kwj
22 fiia jh fppa okM&vdqjnh 22 f=oUsnez
23 jk;iqj 23 mDduq xje
24 lwjr&lkmFk xtq jkr 24 fot;okM+k
25 foU/;kuxj 25 fo’kk[kiVV~ ue
26 okih&neu&flYoklk
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THE INSTITUTE OF COST ACCOUNTANTS OF INDIA
NOTIFICATION
New Delhi, the 24th September, 2014
No. G/18-CWA/9/2014.— In pursuance of Sub-Section 5 of Section 18 of the Cost and Works Accountants
Act,1959, the Annual Report of the Council of the Institute and the Audited Accounts of the said Institute for the year
ended 31st March,2014 are hereby published for general information.
CMA KAUSHIK BANERJEE, Secy. (Acting)
[ ADVT. III/4/Exty./71/14]22 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]
55th, ANNUAL REPORT, 2013-14
The Council of the Institute of Cost Accountants of India takes pleasure in presenting this 55th Annual Report giving
the achievements and activities of Departments, Committees, Regions and Chapters of the Institute. The present
Council started its journey from 22nd July, 2013 under the leadership of CMA Dr. S.C.Mohanty, President, CMA Dr.
A.S. Durga Prasad, Vice- President, and other Council Members.
Activities of the Directorate
1. Technical Directorate
• The following are the Five (5) Cost Accounting Standards approved by the Council during 2013 – 14:
(cid:1) Research and Development Costs (CAS - 18)
(cid:1) Joint Costs (CAS – 19)
(cid:1) Royalty and Technical Know- How Fee (CAS – 20)
(cid:1) Quality Control (CAS – 21)
(cid:1) Manufacturing Cost (CAS – 22)
• Annexure 1 to Appendix (CAS -4) has been released.
• Guidance Note on Cost Accounting Standard on Repairs and Maintenance Cost (CAS-12) approved by
the Council.
2. Directorate of Professional Development
The New Companies Act 2013 was introduced in the year 2013 and was passed in Rajya Sabha on August 8, 2013
and got the assent of the President on August 29, 2013. It has 470 sections including 29 chapters and 7 schedules.
Following activities relating to Professional Development Committee have taken place during the year 2013-14:
• Guidance Note on Compliance Report
Cost Accounting Records Rules 2011 Mandated filing of Compliance Report with the Ministry of Corporate
Affairs in XBRL Format using the Costing Taxonomy.
• Guidance Notes on Internal Audit of Pharmaceutical Industry and Stock Brokers & Depository
Participants
The Council of the Institute has approved two sector specific internal audit guidance notes viz. pharmaceutical
industry and Stock Brokers & Depository Participants respectively out of the 15 internal audit guidance notes
which the Professional Development Directorate is working on.
•••• Exposure Draft on Guidance Notes on Internal Audit of Telecommunication Industry, Power Industry and
Mining and Metallurgical Industry
The Professional Development Committee in its meeting held on 13th March, 2014 approved the Exposure Drafts
of the Internal Audit Guidance Note of Telecommunication Industry, Power Industry and Mining and
Metallurgical Industry respectively which were uploaded for public comments.
•••• Draft Guidance Notes on Internal Audit of Construction Industry, Plantation Industry and others
The Institute is in the process of finalizing the drafts guidance note on internal audit of construction industry,
plantation industry, engineering industry, process industry, downstream oil industry, upstream oil industry,
Intellectual Property Rights and Non- Banking Finance Companies, manufacturing industry, etc.
•••• Certificate in e-IFRS course
To equip the Members and Students of the Institute of Cost Accountants of India as well as other financial and
accounting professionals with the essential knowledge in the International Financial Reporting Standards (IFRS),
the Institute under the support of ICWAI-MARF is running an e-learning course on IFRS.
• Representation to various organizations
Professional Development Directorate has represented with various PSUs, Government Departments and Private
Sector companies, who have not considered cost accountants in their Tender Notices/ Expression of Interests (EOIs)¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 23
for the internal audit work and also in their recruitment advertisements. Some of the companies who have recently
considered cost accountants are: State Trading Corporation of India Ltd (STC), Delhi Transport Infrastructure
Development Corporation Ltd, Cotton Corporation of India, Gujrat Telecom Circle, KITCO, KIOCL Ltd, KELTRON,
Chennai Metro Rail Ltd, STPI Pune, STPI Bangalore, Assam Power Distribution Co., Chhattisgarh State Power
Transmission Company Ltd, Security Printing & Minting Corporation of India Ltd, Heavy Engineering Corporation
Ltd, Tamil Nadu State Marketing Corporation Ltd, National Jute Manufactures Corporation Ltd, Directorate of
Industries, Government of Jharkhand etc.
• Joint Programmes with other departments
Professional Development Directorate provided technical support for the two programs, viz. Seminar on “Companies
Act 2013-Provisions relating to Roles, Duties and Responsibilities of Directors & CSR” held on March 26, 2014 and
Seminar on “Internal Audit & Stock Audit of Banks” held on March 27, 2014, both at CMA Bhawan, New Delhi
organized in association with Continuing Professional Development (CPD) Committee.
• Replying to the queries on the Cost Accounting Records Rules, 2011 (CARR) & the Companies (Cost Audit
Report ) Rules, 2011 (CAR)
The Directorate continues to provide the clarifications/ replies to members of the Institute and industry through phone
and emails on the queries received in respect of Cost Accounting Records Rules 2011 (CARR), Cost Audit Report
Rules 2011 (CAR), Notifications/ Circulars and other clarifications issued by the Ministry of Corporate Affairs, filing
of Cost Audit Report and Compliance Report in XBRL Format using costing taxonomy, filing of Form 23C, Form
23D etc.
3. Directorate of CPD
CPD Programmes
During the year 2013-14, Continuing Professional Development Directorate organized various programs of
professional relevance and importance for the members across country for updating their knowledge and skills and
mainly focused on the Companies Act 2013, Internal Audit, Stock Audit of Banks, Indirect Taxation, Foreign Trade
Policy etc.
Joint Programmes
The Institute jointly with the Industry associations organized the programmes of professional interest such as with
Confederation of Indian Industry (CII), ASSOCHAM, SCOPE, Institute of Directors (IOD), ISACA, Sri Aurobindo
Foundation for Integral Management (SAFIM).
4. Directorate of CMA
Health Care Costing Template
The Institute is the member of the Guidance Committee of the Ministry of Health & Family Welfare (MoH&FW) and
the objective of this Committee was to recommend a Standardised Costing Template in which the Cost Data would be
reported by hospitals and diagnostics labs to the professional body engaged by the Central Government for
development of standard cost in respect of the common disease conditions widely prevalent in the country.
5. Directorate of Information Technology
The following online facilities were created for students:
• ICMAT System
• Implemented Newsletter Facility
• Online hosting of Faculty Presentations
• Online Applications for CAT
• Practical Training
• Developed and implemented Online Admission System for Oral Coaching students integrated with payment
gateway for payment of fee.
• Developed Module for Confirmation of Syllabus for December 2013 Examination by the Students.
• Developed application to provide login based access to the students to the Suggested Answers for the
Examination Question Papers on the website of the Institute.
• Developed and hosted on website the Value added Services for the Intermediate and Final Students as
applicable (Denovo, Computer Exemption, Subject Exemption, Revalidation) integrated with payment
gateway.24 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]
The following online facilities were created for members:
• Updation of Member Portal
• Extended Members’ Portal to RCs and chapters
• Provided Helpdesk Support to members for XBRL queries
• Developed portals for the following courses of Advanced Studies Directorate:
o Diploma in IS Audit and Control.
o Diploma in Business Valuation
6. Directorate of Studies
The activities of the Directorate of Studies are furnished below:
• Facilities provided for Faculties like Organizing Faculty meets, Empowering teaching-delivery mechanism
through Power Point Presentation for all subjects of Foundation, Intermediate and Final Course etc. to bring
about uniformity in deliverables
• Information available in the website for Coaching Revalidation Status, Computer Exemption Status etc.
• National Students’ Convocation -2014
• Student related administrative services like Help-desk, Easy access to ‘Knowledge Portal’ at the Institute’s
website, Introduction of Bar Coded Smart Card for Students having facilities for updation of information,
Conducting Students Meet at all Regional Councils and Chapters etc.
• Conducting Webinars, Conducting Workshops/Seminars on some special issues for the students etc for their
knowledge transfer and enrichment
7. Directorate of CAT, Training & Placement
The CAT introduced as an employment oriented course in the year 2008, got a new and purposeful direction during the
year 2013-14.
Following new initiatives were taken during the year 2013-14 to enhance the quality of delivery of CAT Course:
• The syllabus of CAT was revised in consultation with the Industries especially small and medium industries.
• A Memorandum of Understanding was signed with Federation of Small, Micro and Medium Enterprises
(FISME) under which FISME industry members would provide 3 months internship to the CAT Students
across the country.
• Faculty members have been empanelled in the States of Kerala and Rajasthan for engagement as resource
persons for CAT Course.
• Orientation Programme was organized for the faculty members so empanelled.
• Offered on-line module to the CAT Students for the purpose of self-study and self- assessment. This is
compliment to the class room training.
• Organised Campus Placement Programme for CAT Students at Delhi and Jaipur.
8. Directorate of Examination
The ICAI June 2013 examination was held from 11-18 June, 2013 and in Dec 2013 term, examination was conducted
from
10 Dec, 2013 to 17 Dec 2013. CAT examination was also held along with ICAI examination. The examinations were
conducted smoothly in 113 inland and 3 overseas centers and there were all total 79011 and 77314 applicants for June,
2013 and Dec, 2013 examination respectively. The 3rd Annual National Students’ Convocation of the Institute was
held on 8th April, 2014 at Science City Auditorium, Kolkata. Shri M K Narayanan, Honorable Governor of West
Bengal was the Chief Guest in the event.
9. Academics Department
The Council of the Institute, responding to the need of the hour, considered formation of Board of Studies Committee
from
29th July, 2013 and formed the Academics Department, which was demerged from Directorate of Studies.¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 25
Activities taken up by Academics Department under the aegis of the Board of Studies Committee:
• Revised/updated Study Materials under Syllabus 2012 for June 2014 Examination
• Preparation of Amendment of Direct Taxes and Indirect Taxes-based on Finance Act, 2013 and amendments upto
31st December, 2013.
• Value Added Services to students: For Foundation and Intermediate & Final Course Students
• Technical Inputs for ICMAT Training provided to Training & Placement Department for successful conducting of
Trainings as regards Case Studies/ Project Evaluation
10. Directorate of Advanced Studies
The Directorate of Advanced Studies has successfully conducted two batches of the advanced certificate course in
Business Valuation and Corporate Restructuring at Hyderabad with 7 participants and in Kolkata with 16 participants.
The certificates were distributed in Hyderabad in the month of January, 2014 and in Kolkata in the month of February,
2014 to the successful candidates.
11. International Affairs Department
• Membership drive thru Email to get the contact details of members
• Webinars organized for SAFA
• SAFA Events
• CAPA Events
• IFAC PAIB Meeting
• Workshop on Cost Audit
• London Global Convention 2013
• 30th Session of UNCTAD’s International Standards of Accounting and Reporting (ISAR)
• Commonwealth Association of Accountants (CAA)
• MoU with IMA, USA
• Members’ meet at ACCAI, Washington
• Members’ meet at TOCCAI, Toronto
12. Directorate of Research and Journal
Research Activities in brief:
• Research Publication - Capital Markets in India
• Partnership with ASSOCHAM as Knowledge Partner – “Positioning Bengal - II”
• Partnership with ASSOCHAM as Knowledge Partner – “Doors to the Shores - The Logistic Issues”
• “SMEs - The Growth Drivers of the Economy” and “SMEs Excellence Awards - 2013”
• UGC Sponsored Seminar
• Partnership with ASSOCHAM as Knowledge Partner – “Exchanges for SMEs - Emerging Needs V/s. Future
Challenges”
• Knowledge Pack for NCC – 2014
• Research Bulletin Vol. No. 38
• Research Bulletin Vol. No. 39
• Partnership with ASSOCHAM as Knowledge Partner –“Think Tourism Think India”
• Round Table Discussion on “Strategic Cost Management in Transport and Logistics”26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]
• Round Table Discussion on “Strategic Cost Management in Education Sector”
• Various Cost Research Studies & Concept Papers
• Ph.D for Members
• Partnership with ASSOCHAM as Knowledge Partner – “Madhya Pradesh the MICE Destination”
• Round Table Discussion on Government Accounting and Role of CMAs
• CMA E-Bulletin
Activities of the Journal Department:
• The design and layout of the journal has undergone sea change. It looks more elegant and professional both in its
features and contents. This has given it wide acceptance across the members/subscribers.
• All queries/grievances are being addressed promptly. The authors are being sent acknowledgement of their articles
immediately on receipt of the same.
• The corporate database for posting complimentary copies to Chiefs of Banks, RBI, IRDA, SEBI, Insurance
companies and various other Industry leaders is being updated periodically. This helps to improve the market
positioning of the journal.
• Regions and chapters are contacted regularly for news of the events/photos and this has helped to incorporate
various news items from almost all regions of the Institute in every issue.
13. Membership Department
• The online payment system has been made more user friendly so as to enable member made payment with
maximum of convenience.
• A MOU has been signed with New India Assurance Co. Ltd. for members covering professional indemnity
liability (only practitioners) Mediclaim policy, Accidental insurance etc.
• The number of Associates members have also increased manifold during the financial year 2013-14.
• For ease of convenience and also to bring doorstep service to members, members have been given facility for
making payment at any of the PNB branches across India.
• The response time in replying to the members queries has also been reduced significantly with mails getting
replied on the same day or the very next day.
• Increasing emphasis is being laid in avoiding paper work and adopting “Go Green Policy”.
14. Finance Department
• Introduction of Pay Fee Module for deposit of Students Registration Fees through Central Bank of India and IDBI
Bank.
• Introduction of Pay Fee Module for deposit of Examination Fees through IDBI Bank.
• Introduction of Pay Fee Module for deposit of Membership Fees through PNB.
• Introduction of direct payment of Students Registration Fees by Credit /Debit Card through HDFC Bank Payment
gateway.
• Customised Tally ERP Package has been introduced in ten more chapters making fifty chapters having Tally ERP
System.
15. Legal Department
• Empanelment of Advocates, pan India basis
• Liaison/Co-ordinating with Lawyers
• Drafting of MoU and Agreement
• Finalizing/Updating of Act, Rules and Regulations
• Updating and Finalization of Chapter Bye-laws applicable for all chapter
• Coordinating with chapters and other departments in property related matters
• Vetting of the tender terms and conditions
• Supporting the concerned Department on election matters
• Preparing/Vetting the draft replies to be sent in case of dispute
• Assisting the concerned authority to liaison/ interacting with Ministry of Corporate Affairs, GOI
• All RTI applications and appeals received were disposed of within their due dates.¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 27
16. Administration Department
The Department successfully coordinated and organized the following major events of the Institute in association with
other departments of the Institute during the year 2013-14:
• 10th National Award for Excellence in Cost Management
• 55th National Cost Convention of Institute
• CMA ICON Awards
• 56th Annual Day of the Institute
• 1st CMA CFO Awards
• CFO Summit
17. Quality Review Board (QRB)
The QRB had 4 meetings during the period July 22, 2013 till July 21, 2014, (3 in Kolkata and 1 in Delhi) under CMA
R. S. Sharma, Ex CMD ONGC as Chairperson, QRB.
18. Human Resource Development
HR initiatives are aimed at grievance redressal and timely counseling of its internal customers. Review of organization
strength at various Directorate and determination of staff strength through identification of required strength vis-a-vis
surplus etc. for harmonizing the Directorate requirements and availability and the initiatives so taken are expected to
yield the desired result soon.
INDEPENDENT AUDITOR'S REPORT
To the Council of The Institute of Cost Accountants of India
Report on the Financial Statements
1. We have audited the accompanying financial statements of The Institute of Cost Accountants of India ("the
Institute"), which comprise the Balance Sheet as at March 31, 2014, the Income & Expenditure Account and the Cash
Flow Statement for the year then ended, and a summary of significant accounting policies and other explanatory
information, in which are incorporated the accounts of Head Office, reflecting total assets of Rs 155.07 Crores and
total revenue of Rs 77.17 Crores (net of inter-region/chapter transactions) audited by us having been appointed by the
Council of the Institute, 4 regional councils, including the accounts of WIRC which has not been signed by Treasurer
of WIRC in terms of Regulation 124, reflecting total assets of Rs. 36.43 Crores and total revenue of
Rs. 9.83 Crores audited by other auditors and 84 chapters reflecting total asset of Rs. 67.01 Crores and revenue of Rs.
21.08 Crores, audited by auditors, appointed by the respective Regional Councils and Governing Bodies of the
Chapters in terms of regulation 133 of the ICWA Regulation 1959, and clause 26 of the Chapter By-laws of the
Institute, whose reports have been furnished to us by the management of the Institute. 9 chapters remain unaudited
reflecting total assets of Rs. 0.34 Crores and revenue of Rs. 0.02 crores inclusive of Chandrapur, Konkan and
Kothagudem (since closed) Chapters for which previous year figures have been incorporated. The consolidated
accounts is exclusive of Silchar and Siliguri-Gangtok Chapters for which accounts has not been received. We have
duly considered the reports of auditors of regions and chapters in framing this report subject to Note B 1 of Schedule
15 and as stated above.
2. Management's Responsibility for the Financial Statements
Management is responsible for the preparation of these financial statements in accordance with the accounting
principles generally accepted in India. This responsibility includes the design, implementation and maintenance of
internal control relevant to the preparation of the financial statements that are free from material misstatement, whether
due to fraud or error.
3. Auditor's Responsibility
3.1 Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our
audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. Those
Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable
assurance about whether the financial statements are free from material misstatement.
3.2 An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks
of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments,
the auditor considers internal control relevant to the Company's preparation and fair presentation of the financial
statements in order to design audit procedures that are appropriate in the circumstances. An audit also includes28 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]
evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by
management, as well as evaluating the overall presentation of the financial statements.
3.3 We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
qualified audit opinion read with our observations made in para 1 above and observations given in Para 4 below.
4 Basis for Qualified Opinion
4.1 In respect of Freehold and Leasehold Land and Buildings valued at Rs. 73.83 lacs pertaining to 11 chapters and 3
regional councils no deed of conveyance was made available for our verification. Original deeds of conveyance valued
at Rs. 324.76 lacs pertaining to 23 chapters and 1 Regional council were not produced. Deeds of 11 properties valuing
Rs. 168.46 lacs are still in the name of the chapters in contravention of Regulation 85 (1) (e) & 99 (f) of The Cost and
Works Accountants Regulations, 1959.
4.2 Liability in respect of post retirement benefits of a large number of Chapters has neither been determined nor
provided for as required in terms of AS 15 issued by the Institute of Chartered Accountants of India.
4.3 Western Indian Regional Council (WIRC)
4.3.1 It is observed from the records that a sum of Rs. 124.62 lacs has been spent by WIRC without obtaining prior
approval of the Regional Council/Council nor backed by budgetary sanction.
4.3.2 It is noted from Note No 5 of the Notes forming part of Accounts of the audited Financial Statement of WIRC
that a sum of Rs. 25 lacs has been earned and a sum of Rs. 19.83 lacs (Net of Service Tax) has been expended during
the year in respect of SPMCIL (Mint) Project. The project is stated to have been carried on since past several years
which is not permitted under The Cost and Works Accountants Act and Regulations. The cumulative income and
related expenses from the inception of the project was not submitted to us. In addition, certain other projects were also
undertaken by WIRC beyond the authority of the Act/Regulations. Consequential liability for violations if any, has
neither been determined nor provided for.
4.3.3 WIRC has sanctioned a loan of Rs. 2 Crores to Pune Chapter stated to be in 2012 for construction of a building
which is not permitted in terms of the decision taken in 266th Council meeting dated 30.12.2010 read with Explanation
to Regulation 114. Further, as Hon'ble Mumbai High Court has issued an order of status quo on construction of the
building on the acquired land, the loan ought to have been refunded back to WIRC by the Chapter.
4.4 Eastern Indian Regional Council has not given any clarification as regards nature of booking of Rs. 207.12 lacs in
Capital Work In Progress Account and if any revenue nature of expense have been booked therein.
4.5 Our examination of systems and controls, reporting systems and approvals, indicate that the Internal Control
System require substantial improvement and strengthening to be commensurate with the size and nature of activities of
the Institute.
4.5 In the absence of full details and comments by respective auditors regarding loans granted to Chapters by the
Regional Councils we are not in a position to state whether such loans were granted in accordance with the decision of
the Council taken from time to time.
Opinion
In our opinion and to the best of our information and according to the explanations given to us, subject to our
observations made in paragraph 1 above and subject to and except for the possible effects of the matters described in
Para 4 for 'Basis for Qualified Opinion Paragraph' and read with significant accounting policies and notes on accounts
as given in Schedule 15, the financial statements of The Institute of Cost Accountants of India for the year ended
March 31, 2014 give the information required by the Act in the manner so required and give a true and fair view, in
conformity with the accounting principles generally accepted in India:
(a) in the case of the Balance Sheet, of the state of affairs of the Institute as at March 31, 2014; (b) in the case of the
Income & Expenditure Account, of the Surplus for the year ended on that date and, (c) in the case of the Cash Flow
Statement, of the cash flows for the year ended on that date.
For K.S. Aiyar & Co.
Chartered Accountants
(FRN. 100186W)
Place: Kolkata
S. Ghosh FCA
Date: 21.07.2014
(M. No. 050927)¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 29
The Institute of Cost Accountants of India
Balance Sheet as at 31st March,2014
Previous Year Current Year
2012-13 PARTICULARS SCH. NO. 2013-14
Rs. Rs. Rs.
INSTITUTE FUND :
2,18,65,96,918 General Fund (1) 2,38,03,34,810
67,15,351 Employees' Gratuity Fund (2) 70,24,164
46,25,458 Misc. Prize Fund (3) 60,72,210
4,92,44,517 Other Funds (4) 1,62,09,334
2,24,71,82,244 TOTAL 2,40,96,40,518
REPRESENTED BY :
Fixed Assets : (5)
44,37,84,347 a) Gross Block 86,56,96,346
17,67,21,851 b) Less Depreciation 23,44,20,266
26,70,62,496 c) Net Block 63,12,76,080
9,75,03,702 Capital Work In Progress 16,72,84,202
500 Investment (6) 500
1,98,72,14,300 Current Assets (7) 1,74,65,56,596
5,66,19,037 Loans & Advances (8) 4,34,59,511
2,04,38,33,337 1,79,00,16,107
16,49,92,259 Less : Current Liabilities & Provisions (9) 17,89,36,371
1,87,88,41,078 NET CURRENT ASSETS 1,61,10,79,736
Miscellaneous Expenditure
3 7,74,468 -
(to the extent not written off)
2,24,71,82,244 TOTAL 2,40,96,40,518
Notes to Accounts (15)
Schedules referred to above form part of the Accounts
As per our report attached.
For K.S.Aiyar & Co.
Chartered Accountants CMA Sanjib Ratan Saha CMA Kaushik Banerjee
Firm Regn. No. : 100186W Director -Finance Secretary(Acting)
S.Ghosh CMA Dr. A.S Durga Prasad CMA Dr. Suresh Chandra Mohanty
Partner Vice President President
Membership No. : 050927
Kolkata
Dated : 21st July,201430 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]
Income And Expenditure Account
for the year ended 31st March,2014
Previous Year Current Year
2012-13 PARTICULARS Sch. 2013-14
Rs. No. Rs.
INCOME :
31,131,585 Membership & Other Fees (10) 32,973,462
851,624,178 Tuition & Other Fees (11) 695,274,154
230,117,152 Examination & Other Fees (12) 183,013,691
55,877,049 C. P.D & Other Programme Fees 24,361,633
517,601 Journal Subscription 1,835,077
382,030 Advertisement for Journal 388,150
2,556,586 Sale of Publication 323,784
135,729,380 Interest 130,901,698
12,421,851 Other Income 11,969,079
1,320,357,412 Total : 1,081,040,728
EXPENDITURE :
212,413,221 Establishment (13) 232,965,144
111,650,076 Office Expenses (14) 131,417,557
862,382 Statutory Audit Fees 1,056,304
20,881,794 Travelling & Conveyance 14,549,575
123,064,617 Examination Expenses 136,095,424
31,521,684 Council & Committee Meeting Expenses 29,376,983
1,478,009 Election Expenses incl. Tribunal 5,504,600
16,912,904 Journal Expenses 19,859,202
3,883,897 Membership Subscription To Foreign Bodies 5,902,860
6,831,263 Conference & Meeting International 5,769,535
51,915,831 C. P.D & Other Programme Expenses 30,571,978
30,629,873 Professional Development Expenses 33,317,391
128,219,610 Coaching Expenses 150,911,950
40,808,411 Study Materials & Prospectus Consumed 46,431,009
2,066,029 Publication Stock Consumed 625,571
12,055,332 Sundry Assets Written Off ( Stock & Debtors ) 9,813,707
134,590 Provision for Doubtful Debts -
29,534,634 Depreciation (5) 57,915,366
824,864,157 TOTAL 912,084,156
495,493,255 Balance being excess of Income over Expenditure c/d 168,956,572
(6,114,155)Prior Period Adjustment (5,249,097)
Balance being surplus of Income over Expenditure transferred
4 89,379,100 163,707,475
to General Fund
Notes to Accounts (15)
Schedules referred to above form part of the Accounts
As per our report attached.
For K.S.Aiyar & Co. CMA Sanjib Ratan Saha CMA Kaushik Banerjee
Chartered Accountants Director -Finance Secretary(Acting)
Firm Regn. No. : 100186W
S.Ghosh CMA Dr. A.S Durga Prasad CMA Dr. Suresh Chandra Mohanty
Partner Vice President President
Membership No. : 050927
Kolkata
Dated : 21st July,2014¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 31
SCHEDULE FORMING PART OF ACCOUNTS
SCHEDULE NO.1 : GENERAL FUND as at 31st March,2014
Previous year Current year
2012-13 PARTICULARS 2013-14
Rs. Rs. Rs.
1,693,240,394 Balance as per Previous Balance Sheet 2,186,596,918
Add :
8,918,320 i) Capitalization of Chapter's Land & Building 40,367,200 40,367,200
1,702,158,714 2,226,964,118
Less :
i) Adjustment against
- Contribution to Employees Critical Illness Fund 1 0,000,000
2,364,585 Stock of Study Material & Prospectus 2,513,043
- Building Renovation - Chapter 300,000
5,000,000 Contribution to Members Benevolent Fund - 12,813,043
1,694,794,129 2,214,151,075
2,423,689 Add : Entrance Fees (Member) 2,476,260
1,697,217,818 2,216,627,335
Add : Net Surplus for the year as per
4 89,379,100 163,707,475
Income & Expenditure Account
2,186,596,918 Total 2,380,334,810
SCHEDULE NO. 2 : EMPLOYEES' GRATUITY FUND as at 31st March,2014
6,164,235 Balance as per Previous Balance Sheet 6,715,351
358,616 Add : Contribution for the year 34,304
6,522,851 6,749,655
192,500 Add : Interest earned on Fixed Deposit 512,243
of Fund for the year
- Less : Amount Paid to Trust -
Less : Gratuity paid to Employees'
- 237,734
during the year
6,715,351 Total 7,024,164
SCHEDULE NO. 3 : M ISC. PRIZE FUND AS AT 31ST MARCH,2014
4,493,798 Balance as per Previous Balance Sheet 4,625,458
368,400 Add : Addition during the year 1,270,761
207,500 Add : Income credited during the year 250,224
(444,240) Less : Cost of the prize (74,233)
4,625,458 Total 6,072,210
SCHEDULE NO. 4 : O THER FUNDS AS AT 31ST MARCH,2014
28,836,797 Building Fund 323,667
12,597,911 Library Fund 12,969,010
7,809,809 Misc. Fund 2,916,657
49,244,517 Total 16,209,33432 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]
SCHEDULE NO. 5 : FIXED ASSETS as at 31st March,2014
Gross Block Depreciation/Amortisation Net Block
As at Addition Sale/ As at As at For the Sale/ As at As at As at
Description of Assets Adjustment of 01.04.13 year Adjustment of 31.03.2014 31.03.2014 31.03.2013
01.04.13 31.03.2014
Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs.
Tangible Assets :
FREEHOLD LAND 70,365,235 85,319,605 2 83,463 155,968,303 283,463 - 283,463 1 55,684,840 70,081,772
LEASEHOLD LAND 38,894,419 25,003,412 1 62,788 64,060,619 2,676,700 1 ,068,856 3,745,556 6 0,315,063 36,217,719
FREEHOLD BUILDING 1 78,723,899 282,223,577 7 04,709 461,652,185 77,170,067 3 8,237,614 115,407,681 3 46,244,504 101,553,832
FURNITURE & FITTINGS 45,176,970 8,936,058 3 23,925 54,436,953 18,302,528 3 ,374,681 (216,951) 21,460,258 3 2,976,695 26,874,442
LIBRARY BOOKS 9 ,567,186 786,062 - 10,353,248 9,567,186 7 86,062 10,353,248 - -
OFFICE EQUIPMENTS 40,519,322 2,147,182 2 ,653,481 45,319,985 19,194,395 4 ,154,159 23,348,554 2 1,971,431 21,324,927
GENERATORS 3 ,919,963 4,657,586 (1,360,875) 7,216,674 2,052,761 3 73,163 2,425,924 4,790,750 1,867,202
LIFT 1 ,266,062 935,000 - 2,201,062 726,253 2 21,221 947,474 1,253,588 539,809
MOTOR CAR 5 51,967 - (41,507) 510,460 337,097 2 6,004 363,101 1 47,359 214,870
COMPUTER 39,889,502 3,743,163 2 ,644,612 46,277,277 37,019,018 5 ,081,020 42,100,038 4,177,239 2,870,484
CYCLE 8 ,368 - - 8,368 8,368 8,368 - -
Intangible Assets :
SOFTWARE 14,901,454 3,891,541 (1,101,783) 17,691,212 9,384,015 4 ,592,586 13,976,601 3,714,611 5,517,439
Total 4 43,784,347 417,643,186 4 ,268,813 865,696,346 176,721,851 5 7,915,366 (216,951) 234,420,266 6 31,276,080 267,062,496
Previous Year 3 69,856,197 74,028,237 (100,087) 443,784,347 147,187,217 2 9,610,876 (76,242) 176,721,851 2 67,062,496 222,668,980
Capital-work in Progress 1 67,284,202 97,503,702
SCHEDULE NO. 6 : INVESTMENT (AT COST) as at 31st March,2014
Previous year Current year
2012-13 PARTICULARS 2013-14
Rs. Rs.
SHARES OF CO-OPERATIVE TRUST :
50 Shares of Rs.10/- each in
500 Rohit Chambers Premises Co-operative Society Limited,Mum b a i 500
( earlier described as Jai Brindaban Premises Trust Fund, Bombay)
MUTUAL FUND
- - Madurai Chapter -
- - Nellai Pearl City Chapter -
500 TOTAL 500¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 33
SCHEDULE NO. 7 :CURRENT ASSETS as at 31st March,2014
Previous year Current year
2012-13 PARTICULARS 2013-14
Rs. Rs. Rs.
Stock :
4,327,886 - Publication Stock (at Cost) 3,706,888
642,414 - Paper Stock (at Cost) 680,529
11,810,899 - Study Material incl.Prospectus Stock (at Cost) 11,749,792
909,990 - Stock of Other Material ( at Cost ) 1,784,674
14,525,935 Sundry Debtors 11,725,224
(89,500) Less : Provision for Doubtful Debts - 11,725,224
59,965,686 Other Receivables 67,616,023
Cash and Bank Balances :
2,273,318 Cash in hand 1,440,687
113,966 Postage Stamp in hand 52,261
Cheques in hand
Balances with Scheduled Banks :
99,736,500 On Current Account 77,731,293
81,012,776 On Savings Account 80,089,415 159,313,656
1,711,984,430 Fixed Deposits with Banks : 1,489,979,810
1,987,214,300 Total 1,746,556,596
SCHEDULE NO.8 : LOANS AND ADVANCES as at 31st March,2014
548,673 Building Loan to Employees 327,807
1,039,074 Vehicle Purchase Advance to Employees 829,560
31,831,063 Other Advances 10,325,106
1,360,438 Festival Advance to Employees 880,145
2,835,816 Advance Membership Subscription to Foreign Bodies 5,746,118
12,818,986 TDS Receivable 17,548,232
1,879,039 Prepaid Expenses 2,157,690
4,305,948 Deposit 5,644,853
56,619,037 Total 43,459,511
SCHEDULE NO.9 : CURRENT LIABILITIES AND PROVISIONS as at 31st March,2014
Current Liabilities :
10,340,377 Library Deposit 9,819,138
27,155,468 Sundry Creditors 26,161,630
91,043,369 Other Liabilities 133,400,873
4,294,001 TDS Payable 1,057,658
32,159,044 Provisions 8,497,072
164,992,259 Total 178,936,371
SCHEDULE OF PROVISIONS :
Head Quarters
12,891,139 - Provision for Arrear Salary
40,000 - Grants to Co-operative Credit Society 4 0,000
- - Rates and Taxes
Provision for Expenses
4,471,467 - SIRC 1 ,704,079
531,652 - NIRC 2 64,393
6,146,891 - WIRC 4 ,095,930
8,077,895 - Chapters 2 ,392,670
32,159,044 Total 8,497,07234 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]
SCHEDULE NO.10 : MEMBERSHIP & OTHER FEES : for the year ended 31st March,2014
Previous year Current year
2012-13 PARTICULARS 2013-14
Rs. Rs.
23,846,104 Annual Membership Fees 27,299,027
4,607,830 Members Certificate of Practice Fees 2,550,000
1,044,868 Grad C.W.A. Fees 99,185
112,500 Members Complaint / Restoration Fees/Nomination Fees 1,479,817
3,500 Certified Facilitation Centre Fees 11,000
1,509,283 Membership & Certification Fees - IMA(USA) 1,522,933
7,500 Certificate of Good Standing 11,500
31,131,585 Total 32,973,462
SCHEDULE NO.11 : TUITION AND OTHER FEES : for the year ended 31st March,2014
20,281,000 Student Registration Fees 17,706,000
1,734,047 Practical Training Registration Fees 19,176,191
508,116 Practical Training/Subject Exemption Fees 1,073,900
720,549,250 Tuition Fees 616,870,191
4,080,750 CAT Course Income 20,570,370
72,289,216 Computer Training Fees 319,268
6,457,662 Revalidation of Coaching Completion Certificates Fees 6,610,420
19,863,094 Sale of Prospectus 11,989,115
863,052 Sale of Study Notes 934,009
4,856,636 Library Subcription -
141,355 Sale of Postal Coaching,Revalidation & Denovo Forms 24,690
851,624,178 Total 695,274,154
SCHEDULE NO.12 : EXAMINATION AND OTHER FEES : for the year ended 31st March,2014
218,129,138 Examination Fees 175,201,433
3,846,995 Verification of Answers Paper Fees 3,445,856
403,360 Sale of Suggested Answer including Scanner 461,675
7,737,659 Sale of Exam. Forms 3,904,727
230,117,152 Total 183,013,691
SCHEDULE NO.13 : ESTABLISHMENT for the year ended 31st March,2014
172,926,865 Salaries & Allowances 1 88,328,128
12,158,167 Employer's Cont. to Employees' Gratuity Fund 8 ,186,432
13,368,169 Employer's Cont. to Employees' Provident Fund 1 5,072,378
4 ,448 Employer's Cont. to Employees' Benevolent Fund 3 ,944
4,900,000 Employer's Cont. to Employees' Leave Encashment 1 0,252,766
2,768,856 Employees' Leave Encashment - Existing 3 ,415,398
3,437,910 Medical Expenses 6 ,227,380
8 84,500 Leave Travel Allowance to Employees 1 00,325
4 96,737 RPFC Adminitration & E.D.L.I. Inspection Charges 7 25,523
1,467,569 Training & Development (H.R.D.) 6 52,870
2 12,413,221 Total 2 32,965,144¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 35
SCHEDULE NO.14 : OFFICE EXPENSES for the year ended 31st March,2014
Previous year Current year
2012-13 PARTICULARS 2013-14
Rs. Rs.
1 3,613,470 Printing & Stationery 11,153,134
1 1,076,120 Postage,Telegrams,Telephones & Fax 16,973,202
3 20,028 Internal Audit Fees 486,105
8 ,007,695 Electricity Charges 10,058,554
5 06,422 Generator Expenses 560,312
2 ,295,029 Rates & Taxes 3,416,302
5 33,708 Insurance 709,168
9 ,239,242 Repair & Maintenance 12,977,260
3 ,534,068 Car Expenses 2,890,039
7 ,650 Interest on Caution Money Deposit 7,650
6 ,887,203 Legal Charges 7,545,736
3 98,482 Bank Charges 266,218
4 ,730,154 Computer Maintenance Expenses 3,161,193
2 ,308,574 Public Relation Expenses 5,066,124
8 21,099 Watch & Ward Expenses 2,773,732
8 27,525 Books & Periodicals 753,193
1 83,276 Delegate Fee 250,475
5 21,990 Gazette Notification 99,780
2 ,572,649 Staff Welfare 2,533,746
9 ,535,548 Rent 14,197,667
1 4,293,397 Administrative Charges 25,871,732
1 9,436,747 Sundry Expenses 9,666,235
1 11,650,076 Total 131,417,557
CASH FLOW STATEMENT for the year ended 31st March,2014
Previous Year Current Year
31.03.2013 PARTICULARS 31.03.2014
Rs Rs
Cash Flow from Operating Activities
489,379,100 Net Surplus after Prior Period Adjustment 163707475
29,534,634 Add - Depreciation 57915366
518,913,734 Operating Surplus before Working Capital changes 221,622,841
2,449,228 Increase/Decrease in Current Liabilities 1 3,944,112
(41,898,123)Increase/Decrease in Current Assets 1 1,764,174
(39,448,895) 25,708,286
479,464,839 Net Cash from Operating Activities 247,331,127
Cash Flow from Investing Activities
(137,786,806)Purchase of Fixed Assets (433,994,084)
16,100 Decrease in Investment -
(137,770,706) Net Cash from Investing Activities (433,994,084)
Cash Flow from Financing Activities
(23,198,534)Increase in Capital (59,164,567)
318,495,599 Net Increase in Cash & Cash Equivalent (245,827,524)
1,576,625,391 Add : Cash & Cash Equivalent at the beginning of the period 1,895,120,990
1,895,120,990 Cash & Cash Equivalent as at March 31, 2014 1,649,293,466
2,387,284 Cash 1,492,948
1,711,984,430 Fixed Deposit 1,489,979,810
99,736,500 Bank Balance - Current A/c 7 7,731,293
81,012,776 Bank Balance - Savings A/c 8 0,089,415
1,895,120,990 1,649,293,466
As per our report attached
For K.S.Aiyar & Co.
Chartered Accountants
Firm Regn No..: 100186W
S. Ghosh CMA Sanjib Ratan Saha CMA Kaushik Banerjee
Partner Director - Finance Secretary(Acting)
Membership No: 050927
Kolkata CMA Dr. A.S Durga Prasad CMA Dr. Suresh Chandra Mohanty
Dated: 21st July, 2014 Vice President President36 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]
NOTES FORMING PART OF ACCOUNTS
FOR THE YEAR ENDED 31ST MARCH, 2014
Schedule – 15
A. Significant Accounting Policies:
1. Basis for preparation of Financial Statements :
The Financial Statements are prepared under the historical cost convention, the applicable Accounting Standards, the
relevant provisions of the Cost and Works Accountants Act, 1959, as amended and are on accrual basis unless
otherwise stated.
2. Basis of Consolidation
The financial statements of HQ Kolkata) and New Delhi office and its Four Regional councils and Ninety Five Chapters
are consolidated by adding together the value of assets and liabilities, income and expenses after eliminating all
material intra group balances, intra group transactions and resultant unrealized surplus/deficit. Necessary adjustments
are made wherever required.
3. Entrance Fee
Entrance Fee received from members is capitalized.
4. Registration Fee
Registration Fee received from students is recognized as revenue income as and when the student is enrolled.
5. Revenue Recognition :
The Institute recognizes significant items of income on the following basis:-
(a) Members’ Subscription
Membership Subscription is recognized in the year to which it pertains.
(b) Tuition and other Fees
Revenue in respect of Postal and Oral Tuition Fees are recognized as and when the student is enrolled.
(c) Sale of Publication
Revenue in respect of sale of publications is recognized when such publications are transferred to a user for a price.
(d) Examination Fees
Examination Fees is recognized for the concerned term(s) to which it pertains.
(e) Others
Revenue from Programme Fee is recognized as and when such activity is undertaken.
(f) Interest
Income from interest for the year due on Fixed Deposit with Banks is recognized on accrual basis taking into account
the amount outstanding and the applicable rate.
(g) Income from Investments is recognized as and when the right to receive the payment is established.
6. Expenditure:
The expenditure is recognized on accrual basis including expenses related to postal and oral coaching except in the
following cases:
( i ) The Annual Grants to Chapters are recognized as and when disbursed.
( ii ) Election expenses are recognized in the financial year in which it is incurred.
7. Fixed Assets:
Fixed assets are stated at cost less accumulated depreciation. Cost comprises the purchase price and any other cost
attributable to bringing the asset to its working condition for its intended use. Assets under creation are shown as
capital work-in-progress.
8. Depreciation/Amortization :
(a) Depreciation on Fixed Assets is provided on written down value method as per Income Tax Act,1961.
(b) Book Value of Leasehold land including premium paid thereon are amortized over the Lease period. The ground
rent if any, are recognized as expense in the year for which such charges are due or payable.
(c) Library books are depreciated at 100% in the year of purchase.
9. Investments :
Long term investments are stated at cost. However, when there is a decline other than temporary, in the value of
long term investments, carrying amount is reduced to recognize the decline.¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 37
10. Inventories :
Publication stock, Study Materials and Paper Stock including Prospectus stock etc. are valued at Cost or Net Realizable
Value whichever is lower. Cost of Publications and that of Study Materials is determined on weighted average basis and
cost of paper is determined on first-in-first-out basis.
11. Accounting for Provisions, Contingent Liabilities and Contingent Assets:
(i) A provision is recognized:-
(a) When there is present obligation as a result of past event;
(b) It is probable that an outflow of resources embodying economic benefit will be required to settle the obligation;
and
(d) A reliable estimate can be made of the amount of obligation.
(ii) No provision is recognized for:
(a) any possible obligation that arises from past events and the existence of which will be confirmed only by the
occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the
Institute;
(b) any present obligation that arises from past events but is not recognized because it is not probable that an
outflow of resources embodying economic benefits will be required to settle the obligation or a reliable estimate
of the amount of obligation cannot be made.
Such obligations are disclosed as Contingent Liabilities. These are assessed at regular intervals and only that part of the
obligation for which an outflow of resources embodying economic benefits is probable, is provided for except in extremely
rare circumstances where no reliable estimate can be made.
12. Foreign Currency Transactions:
Transactions in foreign currency are denominated at the exchange rate prevailing on the transaction date. Monetary
items are reported by using the closing rate. Differences in the exchange rate arising on the settlement of monetary
items initially recorded/reported are recognized as income /expense, as the case may be, in the period in which it arises.
13. Employee Benefits:
i) Short term benefit:
The short term employee benefit is recognized as expense when claimed during the period. Unclaimed amount is
provided for.
(ii) Post employment benefit such as P.F, Gratuity, Leave Encashment etc. are provided as applicable to Head Quarter,
respective Regional Councils and Chapters.
14. Impairment of Assets :
At the Balance Sheet date impaired assets, if any are identified and necessary provision as required is made.
15. Prior Period income/expenditure:
Prior period items which arise in the current period as a result of errors or omissions in the preparation of financial
statements in one or more prior periods are separately disclosed in the Income & Expenditure Account.
B. Notes forming part of Accounts
1. The consolidated financial statement is prepared considering Head Quarter Kolkata, New Delhi office, four Regional
Councils and Ninety chapters. Accounts of, Silchar, Siliguri Gangtok Chapters not received hence not considered. As
there was no operation during the year in Chandrapur, Konkan & Kothagudem ( since closed ) Chapters, previous year
balance sheet figures have been considered for consolidation ( refer – Annexure 1 ).
2. Exemption in respect of Income Tax has been granted u/s 10(23A) read with Section 11 of the Income Tax Act,1961. As
such no provision for Income Tax has been made. No provision for Deferred Tax Asset and Liability is considered
necessary.
3. All Prize Funds maintained by the Institute have been incorporated in the accounts together with relevant investment
in Fixed Deposit thereof. The funds have been sponsored by the different donors.38 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]
4. Fixed Deposit of Rs. 148,99,79,810/-includes Rs.29, 99,727/- for Misc prize and other fund.
5. Other Advances include Rs. 1,36,097/- (previous year Rs.1,36,097/-) due from former Council Member owing to
disallowances by the MCA, Govt. of India and presently the matter is subjudice.
6. Statutory Audit Fees includes:-
Statutory Audit Fees (HQ) Rs. 2,80,900/-
In other capacity for certification (HQ) Rs. 1,73,934/-
Re-imbursement of out of Pocket Expenses Rs. 15,451/-
Rs. 4,70,285/-
7. (i) Head Quarters
a) Provident Fund contributions are made to the Institute of Cost Accountants of India Employees Provident Fund Trust.
b) The liability in respect of Gratuity, as per Payment of Gratuity Act, 1972 (as amended) is Recognized on the basis of
contribution made to the LICI against the Group Gratuity Policy.
c) The liability in respect of leave encashment is recognized on the basis of contribution to an Approved Leave
Encashment Fund maintained with the LICI.
d) During the Financial Year 2013-2014 Rs.75,70,599/- (previous year Rs.94,40,482/-) on account of study material
(syllabus 2008) has been written off due to change of syllabus.
e) During the Financial Year 2013-2014 Rs.6, 57,157/- on account of PD Publication, Rs.2, 16,216/- on account of Input
Credit receivable and Rs.1, 46,470/- on account of sundry debtors and Rs.20, 194/-on account of Telex deposit has
been written off.
f) Voluntary changes in Accounting policy: Following voluntary changes in the accounting policy of the Institute of Cost
Accountants of India was implemented from FY2013-14
I. Membership Subscription: Considering advance payment of Membership Fees by the Members, amount of
Membership Fees for the subsequent years may be considered as liability. Accordingly the revised policy to be
“Membership Subscription is recognized when it is for the concerned year” [Ref. Policy No. 4 (a)].
II. Examination Fees: Considering the introduction of payment of Examination Fees through online mode, receipt of
examination fees for the any term(s) following in any subsequent financial year to be considered as advance receipt.
Accordingly the revised policy will be “Examination Fees is recognized for those term(s) which is for the concerned
financial year” [Ref. Policy No. 4 (d)].
III. Election Expenses: Election Expenses is to be recognized in the financial year in which it is incurred
[Ref. Policy No. 5 (ii)].
The Impact of the above changes in the accounting policy on the Institute’s Financial Statement are detailed below:
1. Examination fees amounting to Rs.3, 45, 76,632/- has been carried forward being examination fees received in advance
relating to June 2014 term.
2. Membership subscription amounting to Rs.83,14,553/- has been carried forward being Membership subscription
received in advance relating to 2014-15.
3. Election related expenses amounting to Rs.54,49,827/- (Bye-Election expenses Rs.24,93,809/- and Rs. 29,56,018 for
election expenses 2011-2015 ) has been charged to the Income & Expenditure Account (Previous Year Rs.14,78,009/-
Election 2011- 2015)) as per Accounting Policy.
Reduction in surplus for the FY 2013-14 due to the points mentioned above amounted to Rs.4,56,16, 099/-.
(ii) WIRC
(a) The provision for Gratuity liability upto current year Rs.42,09,655/- (last year Rs.40,06,380/-) has been
made in the accounts on the basis of actuarial valuation certificate obtain form M/S J.B. Boda & Co. as per
the increase limit of Rs.10,00,000/-. Therefore no provision has been made for the current year. The
above provision is inclusive of interest earned on investment of the fund made with LICI- Group Gratuity
Scheme the value of which as on 31st March 2013 is Rs.26,27,410/- (previous year Rs. 22,56,574/-).
(b) Reimbursements of expenses are made on cash basis.
(c) Computer software has been amortized over a period of three years.
(d) During the year applied research projects for SPMCIL were under taken by WIRC of ICAI. The sponsorship
fees received from SPMCIL are Rs.25 Lakhs and expenses against the same are Rs. 19.83 Lakhs ( both net
of service tax).¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 39
(iii) SIRC
(a) Contribution to Provident Fund, Family Pension Fund and Deposit Linked Insurance are accounted for on
accrual basis.
(b) The liability in respect of Gratuity and Leave encashment is recognized on
the basis of yearly premium paid to LICI on the basis of actuarial valuation.
(c) Revenue in respect of Postal and oral tuition fees are recognized as and when the
Student is enrolled. Till the last financial year the tuition fees was recognized over
the period of coaching. This has resulted in an increase in surplus to the extent of
Rs.36,67,758
(d) Computer software has been amortized over a period of three years and the impact
is not readily ascertainable.
(iv) EIRC
(a) Other liabilities includes an amount of Rs.11,12,568/- payable to ICWAI MARF.
8. Contingent Liability (Claims not acknowledged as Debt)
(a) Demand notice amounting to Rs.19,42,932/- from South Delhi Municipal Corporation relating to Property Tax for
the CMA Bhawan, New Delhi has been received during the year which we have protested and submitted a written
representation through our lawyer.
(b) Provident Fund Authority had issued a notice of demand amounting to Rs.11, 50,739/-. Identical amount has been
kept in fixed deposit A/c with Punjab National Bank. PF Authorities, however already has collected a sum of
Rs.4,91,002/-. The matter is pending for adjudication before the Hon’ble High Court at Calcutta. The management
has taken a decision to settle the matter.
(c) A sum of Rs.70,39,358/- towards damage and interest has been claimed by the Provident Fund Authority from EIRC
which is disputed and contested by them.
9. In respect of Freehold Land & Building and Leasehold Land, valued at Rs.275.79 lakhs and Rs.58.52 lakhs respectively,
original title deeds could not be produced to the auditor. The Council is taking appropriate steps for rectification of title
deeds in respect of properties in the name of the Institute which are presently registered in the name of the Chapter.
10. Previous year’s figures have been regrouped and rearranged wherever necessary to conform to the current year’s
groupings.
CMA Sanjib Ratan Saha CMA Kaushik Banerjee
Director - Finance Secretary (Acting)
CMA Dr. A.S.Durga Prasad CMA Dr. S.C.Mohanty
Vice President President
Place: Kolkata
Date: 21st July, 201440 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]
STATUS OF RECEIPT OF ANNUAL ACCOUNTS FOR THE F.Y. 2013 - 14
Annexure - 1
CHAPTERS UNDER WIRC CHAPTERS UNDER SIRC
SL.NO. NAME OF THE CHAPTERS SL.NO. NAME OF THE CHAPTERS
1 WIRC 1 SIRC
2 AHMEDABAD 2 BANGALORE
3 AURANGABAD 3 BHADRAVATI -SHIMOGA
4 BARODA 4 COCHIN
5 BHILAI 5 COIMBATORE
6 BHOPAL 6 GODAVARI
7 BILASPUR 7 HYDERABAD
8 CHANDRAPUR * 8 KOTHAGUDEM (SINCE CLOSED) *
9 GOA 9 KOTTAYAM
10 INDORE-DEWAS 10 MADURAI
11 JABALPUR 11 MANGALORE
12 JHAGRAKHAND-CHIRIMIRI 12 METTUR SALEM
13 KALYAN AMBARNATH 13 MYSORE
14 KOLHAPUR-SANGLI 14 NELLAI PEARL CITY
15 KORBA 15 NELLORE
16 KONKAN * 16 NEYVELI
17 KUTCH-GANDHIDHAM 17 PALAKKAD
18 NAGPUR 18 PONDICHERRY
19 NAVI-MUMBAI 19 RANIPET VELLORE
20 NASIK-OJHAR 20 TIRUCHIRAPALLI
21 PUNE 21 THRISSUR
22 PIMPRI CHINCHWAD- AKURDI 22 TRIVANDRUM
23 RAIPUR 23 UKKUNAGARAM
24 SURAT-SOUTH GUJARAT 24 VIJAYAWADA
25 VINDHYANAGAR 25 VISAKHAPATNAM
26 VAPI - DAMAN - SILVASSA
CHAPTERS UNDER EIRC CHAPTERS UNDER NIRC
1 EIRC
2 AGARTALA 1 NIRC
3 ASANSOL 2 AJMER-BHILWARA
4 BOKARO STEEL CITY 3 ALLAHABAD
5 BHUBANESWAR 4 CHANDIGARH-PANCHKULA
6 CUTTACK-JAGATSINGHPUR- KENDRAPARA 5 DEHRADUN
7 DHANBAD-SINDRI 6 FARIDABAD
8 DURGAPUR 7 GHAZIABAD
9 GUWAHATI 8 GORAKHPUR
10 HAZARIBAGH 9 GURGAON
11 HOWRAH 10 HARDWAR-RISHIKESH
12 JAJPUR-KEONJHAR 11 JAIPUR
13 JAMSHEDPUR 12 JALANDHAR
14 KHARAGPUR 13 JAMMU-SRINAGAR
15 NAIHATI-ICHAPUR 14 JHANSI
16 PATNA 15 JODHPUR
17 RAJPUR 16 KANPUR
18 RANCHI 17 KOTA
19 ROURKELA 18 LUCKNOW
20 SAMBALPUR 19 LUDHIANA
21 SERAMPORE 20 NAYA NANGAL
22 SILCHAR # 21 NOIDA
23 SILIGURI-GANGTOK # 22 PATIALA
24 SOUTH ODISHA 23 UDAIPUR
25 TALCHER-ANGUL
# Not Included * Previous year balance sheet figures considered
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and Published by the Controller of Publications, Delhi-110054.