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Date: 2019-09-26 Category: Extra Ordinary State: Union Government Country: India

In pursuance of Sub Section 5 of Section 18 of the Cost and Works Accountants Act,1959

Issued by Institute of Cost Accountants of India · Not Applicable

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Executive Summary & Key Takeaways

Executive Summary: This document comprises the 60th Annual Report of the Council of the Institute of Cost Accountants of India for the year ended March 31, 2019. It includes the annual audited financial statements and reports, along with details of the Institute's activities, achievements, and initiatives undertaken during the fiscal year 2018-2019. The document provides information for the general public and stakeholders regarding the Institute's performance and future direction. Key Points / Main Content: Examinations: * Examinations for Foundation, Intermediate, and Final courses were conducted twice a year, in June and December. * June 2018 exams held across 118 centers (including 3 foreign centers) with 46,568 examinees. * December 2018 exams held across 120 centers (including 3 foreign centers) with 57,901 examinees. * Results for both sessions are available on the Institute’s website. Membership: * Membership Department implemented a real-time dashboard system to enhance services to members and prospective members. * 2,105 new Associate members were added during 2018-19. * 389 existing members were elevated to Fellowship. * Increased issuance of Certificate of Practice during 2018-19. * Continued initiatives for online payments, e-mail facilities, GST inclusion for membership numbers, and online application processes. Industry Engagement: * The Committee initiated efforts to improve services for members connected to industries. * The committee focused on activities for the participation, expansion, and provisions of various industries in the important role of CMAs. * The committee initiated a reference document providing information on the Institute, its objectives, the role of CMAs in various industries, and the scope of professional work. Professional Development: * The PD & CPD Committee organized the National CMA Professional Summit (NCLPS) 2018 in Bhubaneswar, Odisha, on December 23, 2018, focusing on emerging professional opportunities. * Programs included seminars, webinars, study circles, and joint programs with other committees. Directorate of Studies (DoS): * DoS is assigned activities related to students, divided into four sections: Academic, Administrative, Career Counselling, and Training & Placement. * The Academic section focuses on knowledge and skill development measures. * The Administrative section handles student admissions and related matters. * Career Counselling manages career guidance schemes. * Training & Placement oversees student training activities and organizes placement programs. Research and Publications: * Regular publication of the quarterly Research Bulletin and monthly Management Accountant Journal. * The journal is available in 94 countries and accessible via apps. * The Directorate participated in the 59th National Cost Convention in Pune, focusing on cost and management accounting. Indirect Taxation: * Organized a National Taxation Seminar on "Transformed Taxation System: Impetus for Sustainable Economic Development" in Bhubaneswar in December 2018. * Initiated a digitized environment for GST-related tasks. * Submitted various recommendations to the government regarding GST returns, valuation rules, and simplification for MSMEs. Direct Taxation: * Proposed amendments to include Cost Accountants in definitions under Income Tax Act 1961. * Represented to government bodies on issues related to presumptive taxation and audit-related matters. * Launched three new courses related to GST and TDS. Committee Programs: * Organized programs on unknown sectors for CMAs and on economic reforms in India. * Held seminars on cost in government sectors. Disciplinary Actions: * The Board conducted two meetings and addressed complaints under the Cost and Works Accountants Act, 1959. * The Committee conducted three meetings, addressing complaints and information under the Act. Other Activities: * The CAT Directorate initiated online admissions for CAT courses from April 2019. * Conducted seminars and discussions with students on accounting technologies. * The Institute’s standards-setting body (CASB) held meetings to revise cost accounting standards and issue guidance notes. * The Corporate Law Committee organized webinars for members. International Collaboration: * The Institute collaborated with international accounting bodies, including the South Asian Federation of Accountants (SAFA) and the Confederation of Asian and Pacific Accountants (CAPA). * Participated in international conferences and meetings. Coordination: * The Head Office in Delhi and Kolkata coordinated activities with various departments and external agencies. Technology Implementation: * Utilized IT to improve stakeholder services. * Introduced facilities for members to upload documents. Banking and Finance Sector: * The committee worked to gain recognition for Cost Accountants in banks. Internal Audits: * Appointed internal auditors for regional councils and chapters. Financial Matters: * The report includes audited financial statements for the year ended March 31, 2019, with observations on asset titles, valuation, and compliance. Impact Analysis: Members: * Impact: Enhanced service delivery through the dashboard system, opportunities for professional development, and increased recognition in various sectors. * Action Required: Utilize online platforms for membership-related activities, participate in professional development programs, and stay updated on industry standards. Students: * Impact: Availability of online learning platforms, career counseling, and training & placement opportunities. * Action Required: Engage with the Directorate of Studies for academic support, participate in training programs, and prepare for placements. Industry Stakeholders: * Impact: Collaboration with the Institute for industry-specific initiatives. * Action Required: Partner with the Institute on research and development activities, provide input on curriculum development, and support placement programs. Government and Regulatory Bodies: * Impact: Receipt of recommendations on taxation and regulatory matters. * Action Required: Review and implement recommendations to improve taxation policies, collaborate with the Institute on matters of national economic development, and engage with the institute on issues affecting the cost accounting profession.

Key Entities Referenced

The Institute of Cost Accountants of India: The primary organization responsible for cost accountancy in India, formerly known as The Institute of Cost and Works Accountants of India (ICWAI). New Delhi: The location where notification was published. Eastern India Regional Council (EIRC): One of the four regional councils of The Institute of Cost Accountants of India, responsible for the eastern region of India. Southern India Regional Council (SIRC): One of the four regional councils of The Institute of Cost Accountants of India, responsible for the southern region of India. Western India Regional Council (WIRC): One of the four regional councils of The Institute of Cost Accountants of India, responsible for the western region of India. Northern India Regional Council (NIRC): One of the four regional councils of The Institute of Cost Accountants of India, responsible for the northern region of India. Bhubaneswar, Odisha: City in Odisha, India, where the National CMA Professional Summit 2018 (NCPC 2018) was organized. Goods and Services Tax (GST): An indirect tax used in India on the supply of goods and services.
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ij vH;kons u & eYw ;kda u d s fy, Hkkjrh; ykxr y[s kkdkj laLFkku ¼vkb Z lh , vkb½Z d s lnL;k sa dk l’kfDrdj.k vkSj rRlca /akh iez k.ku & vk; dj fu;ek sa e sa l’a kk/sku ds fy, izLrko (cid:1) vk; dj vf/kfu;e] 1961 dh /kkjk 288 ¼2½ d s rgr Þy[s kkda kjÞ dh ifjHkk”kk esa ykxr y[s kkdkjk sa dk s ‘kkfey djuk (cid:1) okf.kT; ea=ky; dk s ifzrons u4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] (cid:1) fjQMa CykWdts vkSj y[s kk ijh{kk mijkar dh tkpa dh leL;k l s fuiVu s d s fy, fu;kZrdk sa dk s iez k.k i= izLrqr dju s d s fy, ykxr y[s kkvk sa dk s ‘kkfey dju s gsr q lhek ‘kYq d izkf/kdkfj;k sa dks ifzrons u (cid:1) iRz;{k dj dkuuw d s lca /ak e sa vH;kons u vkSj Þy[s kkdkjkÞsa dh ifjHkk”kk e sa Þykxr y[s kkdkjksÞa dk s ‘kkfey dju s d s lca /ak e sa izfrons uA • iiii[[[[kkkkooookkkkMMMM+k+k+k+k VVVVSSDDSSDDllll ccccyyqqyyqq ffssffssVVVVuuuu 24 Þi[kokM+k VDS l cyq fsVuÞ dk lQy idz k’ku fd;k x;k gS] ftldh ljdkjh foHkkxk]sa O;kikj l?a kk]sa m|kxs gkml] laLFkku d s lnL;k sa vkSj vU; dj i’s ksojk sa }kjk dkQh ljkguk dh xbZ gSA • ffffooooffffHHHHkkkkUUUUuuuu iiiiddzzddzz kkkk’’’’kkkkuuuu fgr/kkjdk sa d s Kku d s vk/kkj ij le)` dju s d s fy, foHkkx u s o”k Z d s nkSjku db Z iqLrd sa tkjh dh gS]a ftudh i’s ksojk sa }kjk ljkguk dh xb Z gS vkSj n’s k d s cnyr s djk/kku okrkoj.k dk s n[s kr s g,q djk/kku O;oLFkk ij v|ru fodkl dk s ‘kkfey dju s d s fy, fu;fer vk/kkj ij v|ru Hkh fd;k tk jgk gSA • ddddjjjjkkkk////kkkkkkkkuuuu iiiikkkkVVssVVss yyZZyyZZ bl ikVs yZ ij dkbs Z Hkh n’s k dh djk/kku O;oLFkk e sa idz k’kuk]sa lsfeukjk]sa ikB;~ Øek]sa cyq fsVu] v|ru] lh ch vkb Z lh vkSj lh ch Mh Vh d s lkFk fyda ] vf/kfu;e] fu;ek sa bR;kfn rd igpqa d s tfj, yxHkx lHkh v|ru tkudkfj;k a izkIr dj ldr s gSAa • ddddjjjjkkkk////kkkkkkkkuuuu iiiikkkkVVssVVss yyZZyyZZ iiiijjjj VVVVkkkkWWiiWWii LLLLVVVVkkkksjsjsjsjhhhhtttt v|ru tkudkfj;k sa d s lkFk Lo; a dk s v|ru j[kuk Kku of`) d s fy, izkjfaHkd ‘kr Z gSA n’s k dh djk/kku O;oLFkk e sa fujarj cnyr s ifjn’` ; dk s n[s kr s g,q dj vuql/akku foHkkx u s djk/kku ikVs Zy e sa ÞVkWi LVksjhtÞ [kMa ‘k:q fd;k gSA vf/klpw ukvk]sa ifji=k sa vkSj QSlyk sa bR;kfn ij v|ru tkudkjh bl [kMa d s rgr viykMs dh tk jgh g]Sa ftle sa okLrfod le; vk/kkj ij ,d lkjk’a k fn;k tk x;k gS rkfd fgr/kkjdk sa dk s djk/kku d s ekeyk sa ij v|ru tkudkjh fey ldAs • ddddjjjjkkkk////kkkkkkkkuuuu iiiikkkkBBBB;;~~;;~~ ØØØØeeee dj vuql/akku foHkkx u s iRz;{k djk sa vkSj th ,l Vh] nkus k sa e sa rhu u, ikB;~ Øe ‘k:q fd, gS]a tk s fd vizSy] 2019 d s nkSjku ‘k:q dju s dk dk;ØZ e gAS o s g Sa % 1111---- th ,l Vh ij mUur iez k.k i= ikB~;Øe 2222---- Vh Mh ,l ij iez k.k i= ikB;~ Øe 3333---- fjVu Z Hkju s vkSj nkf[ky dju s d s lca /ak e sa iez k.k i= ikB;~ Øe dkWyts k sa vkSj fo’ofo|ky;k sa d s fy, th ,l Vh ij ,d Ø’s k dkslZ Hkh rS;kj fd;k x;k gS vkSj eb]Z 2019 esa ikB;~ Øe ‘k:q dju s d s izkl fd, tk jg s gASa llllkkkkoooottZZttZZ ffffuuuudddd ffffooooÙÙÙÙkkkk vvvvkkkkSSjjSSjj lllljjjjddddkkkkjjjjhhhh yyyy[[ss[[ss kkkkkkkkddaaddaa uuuu iiiijjjj llllffffeeeeffffrrrr • ngs jknuw pSIVj d s lg;kxs l s lfefr u s fnukda 16 fnlca j] 2018 dk s ^lh ,e , d s fy, vKkr {ks+=k*sa ij ,d dk;ØZ e dk vk;kts u fd;k vkSj rc xft;kckn pSIVj d s lg;kxs l s 20 fnlca j] 2018 dk s ,d dk;ØZ e vk;kfstr fd;k x;kA • ÞHkkjr e sa vkfFkdZ l/qkkjk sa d s fy, ,d nf`”Vdk.s kÞ fo”k; ij ,d dk;ØZ e vk;kfstr fd;k x;k] ftle sa fnukda 13 tuojh] 2019 dk s uk,s M+k e sa balkYs osalh ,Ma cSda jIlh dkMs 2016 rFkk oLr q o lsok dj d s lca /ak e sa ppk Z dh xbAZ • lfefr u s Ldkis dao’sa ku lVsa j] ub Z fnYyh e sa 17 tuojh] 2019 dk s ^ljdkjh {ks= e sa ykxr^ ij ,d lfseukj vk;kfstr fd;kA • fnukda 10 Qjojh] 2019 dk s Qjhnkckn e sa ^ljdkjh {ks= vkSj Qksjfsald vkWfMV e sa ykxr^ ij ,d lfseukj vk;kfstr fd;kA • lfefr u s xkft;kckn pSIVj d s lg;kxs l s xkft;kckn e sa fnukda 10 ekp]Z 2019 dk s ^ykxr vkSj icz /aku y[s kkdkj % n o s vgSM^ ij ,d dk;ØZ e vk;kfstr fd;kA vvvvkkkkararararffffjjjjdddd llllffffeeeeffffrrrr ;kSu mRihMu+ ij vk;kfstr dk;’Z kkyk, a vFkok tkx:drk dk;ØZ e % 2 vvvvuuuu’’qq’’qq kkkkkkkkllllffffuuuudddd ffffuuuunnnn’’ss’’ss kkkkkkkkyyyy;;;; 1111---- yyyykkkkxxxxrrrr vvvvkkkkSSjjSSjj ddddkkkk;;;; ZZ ZZ ¼¼¼¼llll’’aa’’aa kkkkkkkk//ss//sskkkkuuuu½½½½ vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000006666 ddddhhhh ////kkkkkkkkjjjjkkkk 22221111dddd dddd ss ss rrrrggggrrrr vvvvuuuu’’qq’’qq kkkkkkkklllluuuu cccckkkkMMssMMss ZZ ZZ vu’q kklu ckMs Z dh nk s cSBd sa fnukda 31-10-2018 vkSj 07-04-2019 dk s vk;kfstr dh xbAZ ckMs Z u s vuds f’kdk;rk sa vkSj ykxr o dk; Z vf/kfu;e] 1959 d s izko/kkuk sa d s rgr lpw uk ij fopkj fd;kA bl vof/k d s nkSjku vu’q kklu ckMs Z }kjk 02 ¼nk½s f’kdk;rks a vkSj 08 ¼vkB½ lpw uk dk fuiVku fd;k x;kA¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 5 2222---- yyyykkkkxxxxrrrr vvvvkkkkSSjjSSjj ddddkkkk;;;; ZZ ZZ ¼¼¼¼llll’’aa’’aa kkkkkkkk//ss//sskkkkuuuu½½½½ vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000011116666 ddddhhhh ////kkkkkkkkjjjjkkkk 22221111[[[[kkkk dddd ss ss rrrrggggrrrr vvvvuuuu’’qq’’qq kkkkkkkklllluuuu llllffffeeeeffffrrrr vu’q kklu lfefr dh rhu cSBd sa 05 vDVcw j] 2018] 26 vDVcw j] 2018 vkSj 01 vizSy] 2019 dk s gbq AZ lfefr u s vuds f’kdk;r sa ykxr o dk; Z y[s kkdkj vf/kfu;e] 1959 d s izko/kkuk sa ds rgr lpw uk ij fopkj fd;kA ddddSSVVSSVV ¼¼¼¼llllhhhh ,,,, VVVVhhhh½½½½ llllffffeeeeffffrrrr dSV fun’s kky; u s vizSy] 2019 l s dSV ikB;~ Øe e sa vkWuykbu izo’s k ‘k:q fd;k gSA dsjy e sa dSV ikB;~ Øe dsjy ljdkj dh vfrfjDr dkS’ky vtuZ dk;ØZ e ¼, ,l , ih½ ifj;kts uk ds }kjk yxkrkj NB s o”k Z lQyrkiwoZd pyk;k x;kA v/;{k & dSV u s fcgkj ljdkj d s efa=;k sa vFkkrZ Jh ljq ’s k deq kj ‘kek]Z ekuuh; ‘kgjh fodkl vkSj vkokl fodkl ea=h] Jh fot; deq kj flUgk] ekuuh; Je lalk/ku ,o a dkS’ky fodkl ea=h] Jh Jo.k deq kj] ekuuh; xzkeh.k fodkl ea=h] Jh iez kns deq kj] ekuuh; i;VZ u ea=h d s lkFk dSV ikB;~ Øek sa dk s c<+kok nus s d s fy, cSBd sa dhAa v/;{k & dVS u s 6 ekp]Z 2019 dk s y[s kkda u rduhf’k;uk sa e sa iez k.k i= ¼dSV½ e sa ita hÑr Nk=k sa d s lkFk lfseukj d s tfj, ,d ijLij ppk Z l= vk;kfstr fd;k rkfd mudh leL;kvk sa vkSj mud s le{k vk jg s ekeyk sa ij vf/kd tkudkjh fey ldAs ofscukj d s nkSjku] Nk=k sa u s dSV ikB;~ Øek sa e sa l/qkkj d s fy, l>q ko Hkh fn,A dSV fun’s kky; u s vizSy] 2019 ekg dk s izkRslkgu ekl d s :i e sa ?kkfs”kr fd;kA fopkj ;g Fkk fd dSV ikB;~ Øe dk s c<+kok nus s ds fy, okysfaV;jk sa dk s vkdf”krZ dju s d s fy, {ks=h; ifj”knk]sa pSIVjk]sa ekU;rk izkIr dkfspxa lVas jk sa ¼vkj vk s lh lh½] lnL;k]sa d s tfj, vf/kd l s vf/kd ;qokvksa dk s vkdf”kZr fd;k tk, vkSj ioz ’s k e sa of`) dh tk,A laLFkku dh ifj”kn u s dSV ikB;~ Øe dk l’a kkfs/kr ikB;~ Øe vueq kfsnr fd;kA rrrrdddduuuuhhhhddddhhhh ffffuuuunnnn’’ss’’ss kkkkkkkkyyyy;;;; yyyykkkkxxxxrrrr yyyy[[ss[[ss kkkkkkkkddaaddaa uuuu eeeekkkkuuuudddd cccckkkkMMssMMss ZZ ZZ %%%% laLFkku d s ekud fu/kkZj.k fudk;] lh , ,l ch u s llllhhhh ,,,,eeee ,,,, ccccyyyyffffooooUUUUnnnn zz zz ffffllllggaaggaa dh v/;{krk e sa fnukda 6 vDVcw j] 2018 dk s pMa hx<` e sa vkSj fnukda 29 tuojh] 2019 dk s ub Z fnYyh e sa nk s ckj cSBd sa dhA ckMs Z us lh , ,l & 4 dk l’a kk/sku dju s ds vykok] fuEufyf[kr fØ;kdyki Hkh fd, gS%a& 1- lh , ,l & 4 ¼l’a kksf/kr 2018½ & mRiknu@ vtuZ @ oLrvq k sa dh vkifwr@Z lsokvksa d s izko/kku ij ykxr ds lca /ak e sa ykxr y[s kkda u ekud tkjh djukA 2- ,d ykxr y[s kkdkj }kjk lda yu dk;ks± ij ekxnZ ’kuZ ukVs tkjh djukA 3- v/;{k }kjk bMa , ,l vkSj th ,l Vh tkjh dju s d s dkj.k ykxr y[s kkadu ekudk sa e sa vko’;d l’a kk/sku dju s d s fy, ,d dk; Z legw xfBr fd;k x;kA 4- ,e ,l ,e b Z lDs Vj d s fy, ykxr icz /aku ij ekxnZ ’kuZ ukVs yku s d s fy, vU; dk; Z legw A 5- lh , ,l & 2 e sa lhfer l’a kk/sku dju s d s fy, rduhdh lys vkSj lh , ,l ch d s lnL;k sa lfgr ,d l;a Dq r dk; Z legw dk xBu fd;k x;kA yyyykkkkxxxxrrrr yyyy[[ss[[ss kkkkkkkk iiiijjjjhhhh{{{{kkkkkkkk vvvvkkkkSSjjSSjj vvvvkkkk’’’’ooookkkklllluuuu eeeekkkkuuuudddd cccckkkkMMssMMss ZZ ZZ ¼¼¼¼llllhhhh ,,,, ,,,, ,,,,llll cccchhhh½½½½ lh ,e , ih- oh- HkVV~ M dh v/;{krk e sa laLFkku d s lh , , ,l ch d s ekud fu/kkZj.k fudk; u s oreZ ku vof/k d s nkSjku rhu ckj vFkkrZ 27 uoca j] 2018 dk s ub Z fnYyh e]sa 29 fnlca j] 2018 dk s eEqcb Z e sa vkSj 28 tuojh] 2018 dk s pSUub Z e sa cSBd dh A igyh ckj ckMs Z u s ykxr y[s kk ijh{kk ij ekudk sa d s lca /ak e sa ,Q , D; w rS;kj dju s d s fy, ckMs Z dh cSBd gkus s l s iwo Z lca fa/kr {ks= d s i’s ksoj lnL;k sa d s lkFk ppk Z dhA ckMs Z }kjk ,Dlikts j Mªk¶V tkjh dju s d s fy, fuEufyf[kr Mªk¶V rS;kj fd, x, % • ,l lh , 101 & 101 ij izk:i ,Q , D; w • x.q koÙkk fu;a=.k ij izk:i ekud ddddkkkkjjjjiiiikkkksjsjsjsjVVssVVss ddddkkkkuuuuuuwwuuww llllffffeeeeffffrrrr %%%% lh ,e , ¼MkW-½ ih oh ,l txu ekgs u jko dh v/;{krk e sa dkjiksjVs dkuwu lfefr dh fnukda 3 fnlca j] 2018 dk s dkys dkrk e sa dsoy ,d cSBd gbq AZ cSBd e sa fnukda 4 tuojh] 2019 dks vf[ky Hkkjrh; vk/kkj ij dkjiksjVs dkuuw fnol vk;ksftr dju s dk fu.k;Z fy;k x;kA laLFkku d s lnL;k sa d s fy, lfefr }kjk dNq osfcukj Hkh vk;ksftr fd, x, % 1- lh ,e , ¼MkW-½ jktdeq kj ,l- vnfqd;k }kjk fnukda 7 ekp]Z 2019 dk s Þfctusl fVªC;uw y & ,u lh ,y Vh] ih ,e ,y ,y] ,l , Vh] ,Q b Z ,e ,] th ,l Vh bR;kfn] fVªC;uw y Øk¶V] Mªkf¶fVxa ] vih;jsal] lykgdkj lsokvk sa }kjk xzkgdk sa dh eYw ;o/kuZ esa xkYs Mekbu voljk sa e sa lh ,e , dh Hkfwedk fo”k; ij fnukda 7 ekp]Z 2019 dk s ofscukj dk vk;kts ufd;k x;k A 2- ,d fo’k”skK QSdYVh lh , oMq kyh xkSjh }kjk foÙkh; nLrkots & , ,l & 109] ,l & 107 vkSj , ,l & 32 ij bMa , ,l d s lca /ak e sa 20 ekp]Z 2019 dk s ofscukj dk vk;kts uA6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] rrrrdddduuuuhhhhddddhhhh iiiiddzzddzz kkkk””ss””ssBBBB ¼¼¼¼2222000011118888 &&&& 11119999½½½½ lh ,e , ¼MkW-½ /kuUt; oh- tk’s kh] foxr i/zkku dh v/;{krk e sa laLFkku d s rduhdh idz ks”B u s o”kZ d s nkSjku 4 ckj vFkkZr 13 vkSj 14 vxLr] 2018 dk s ub Z fnYyh e sa 24 vkSj 25 vDVcw j] 2018 dk s cxa y#q e as vkSj fnukda 10 fnlca j] 2018 dk s i.q k s e sa vkSj 15 ekp]Z 2019 dk s dkys dkrk e sa cSBd sa vk;kfstr dhA rduhdh idz ks”B 15 tyq kb]Z 2019 dks ub Z fnYyh e sa 5 cSBd sa vk;kfstr dju s dh Hkh ;kts uk gSA rduhdh idz ks”B }kjk fy, x, fu.k;Z bl izdkj gS a % 1- lHkh {ks=k sa e sa rduhdh idz k”sB dh cSBd sa vk;kfstr dju s dk fu.k;Z fy;k x;k gS] ftle sa O;olk; e sa iez [q k lnL;k sa dk s fuea=.k Hkts k x;k rkfd ykxr y[s kk ijh{kk vkfn ij viu s fopkj@ l>q ko n s ldAsa 2- rduhdh idz k”sB }kjk ,d le;c) rjhd s l]s lnL;k sa }kjk mBk, x, ykxr fjdkM]Z y[s kk y[s kk ijh{kk] ykxr fu;e bR;kfn l s lca fa/kr i’z uk sa d s mÙkj nus s d s fy, ,d ra= Hkh cuk;k x;kA 3- m|kxs vkSj vU; fgr/kkjdk sa dk s ,d nwlj s d s lehi yku s ds fy, vius vfHk;ku ds :i es a rduhdh idz ks”B us laLFkku d s lnL;k sa vkSj m|kxs dk s ijke’kh Z lsok, a nus s dk fu.k;Z fy;k gS rkfd mudh fof’k”V t:jrk sa dk s iwjk fd;k tk ldAs 4- rduhdh idz ks”B u s dkjiksjVs dk; Z ea=ky; }kjk Þykxrk sa vkSj dherk sa ij okf”kdZ fjikVs Z 2016&17Þ uked ,d idz k’ku tkjh dju s d s lca /ak e sa ,e lh , vkSj lh , ch dks vkSj yku s d s fy, i= Hkts k ftle sa ljkguk vkSj dNq l>q ko ‘kkfey Fk s vkSj o”k Z 2016&17 e sa dia fu;ksa }kjk nkf[ky dh xb Z ykxr y[s kk ijh{kk fjikVs Z dk fo’y”sk.k FkkA vvvvararararjjjjkkkk””ZZ””ZZVVVVªªhhªªhh;;;; ddddkkkk;;;; ZZ ZZ ffffooooHHHHkkkkkkkkxxxx nnnnffff{{{{kkkk....kkkk ,,,,ffff’’’’kkkk;;;;kkkkbbbb ZZ ZZ yyyy[[ss[[ss kkkkkkkkddddkkkkjjjj llll??aa??aa kkkk ¼¼¼¼,,,,llll ,,,, ,,,,QQQQ ,,,,½½½½ • lh ,e , MkW- ih oh ,l txu ekgs u jko] dUsnzh; ifj”kn lnL; u s o”k Z 2019 d s fy, vFkkZr 1 tuojh] 2019 l s nf{k.k ,f’k;kb Z y[s kkdkj l?a k ¼,l , ,Q ,½ d s v/;{k d s :i e sa dk; Z xgz .k fd;kA • ^futh {ks= d s foÙk dk s vf/kdkf/kd dju s vkSj fodkl d s fy, gy fudkyu s & y[s kk O;olk; dh Hkfwedk ^fo”k; ij 24 flrca j] 2018 dk s djkpa h] ikfdLrku e sa rhljh ,f’k;k esa vkfFkdZ fodkl l?a k d s fy, foÙkh; l/qkkj^ ¼,Q vkj b Z Mh III½ dk vk;kstu fd;k x;kA • laLFkku d s ifzrfuf/k eMa y us 66oh a ,l , ,Q , cSBd e sa okldMq vq k] Jh yda k e sa fnukda 19 vDVcw j] 2018 dk s vk;kfstr ,l , ,Q , dh vU; lfefr cSBdk sa e sa ifzrfuf/kRo fd;kA ,,,,ffff’’’’kkkk;;;;kkkk vvvvkkkkSSjjSSjj iiii’’zz’’zz kkkkkkkkarararar dddd ss ss yyyy[[ss[[ss kkkkkkkkddddkkkkjjjjkkkk sasa sasa ddddkkkk llll??aa??aa kkkk ¼¼¼¼llllhhhh ,,,, iiiihhhh ,,,,½½½½ foHkkx us o”kZ d s nkSjku ,f’k;k vkSj i’z kkar d s y[s kkdkjks a dk l?a k ¼lh , ih ,½ dh fuEufyf[kr cSBdk sa e sa lg;kxs fd;k] ftleas laLFkku d s ifzrfuf/k;k sa u s Hkkx fy;k FkkA • rRdky iwoZ icz /akd vkSj v/;{k & varjk”ZVªh; dk;Z ,o a fLFkjrk lfefr] tk s fd lh , ih , lkoZtfud {ks= foÙkh; icz /aku lfefr ¼ih ,l ,Q ,e lh½ d s lnL; Hkh g]Sa u s lfefr dh cSBdk sa vkSj fnukda 16&18 vxLr] 2018 rd gukbs ]Z fo;ruke e sa iez kf.kr ykds y[s kkdkjk sa dh fo;ruke ,lkfsl,’ku ¼oh , lh ih ,½ }kjk vk;kfstr dk;ØZ ek sa esa Hkkx fy;kA • ,f’k;k vkSj i’z kkar y[s kdkjksa ds l?a k u s viu s lnL;k sa dh cSBd]sa vlk/kkj.k vke lHkk ¼bZ th ,e½ dh cSBd sa vkSj , ,Q , & lh , ih , d s l;a Dq r epa dh cSBd sa MCY; w lh vks , dh rt Z ij flMuh] vkWLVªfsy;k esa vk;kfstr dh A i/zkku ,o a v/;{k] varjk”ZVªh; dk; Z ,oa fLFkjrk lfefr u s lh , ih , dh bZ th ,e e sa okVs dju s oky s izfrfuf/k d s :i e sa vkSj ukfer lykgdkj d s :i e sa cSBd e sa Hkkx fy;k A • laLFkku d s i/zkku vkSj ,l,,Q, d s v/;{k u s lh , ih , dh cBS d e sa vkSj dvq kykya eiqj eyfs’k;k e sa fnukad 31 eb Z vkSj 1 tuw 2019 d s nkSjku g,q vk;kts uk sa e sa Hkkx fy;kA vvvvrraaararjjjjkkkk””ZZ””ZZVVVVªªhhªªhh;;;; yyyy[[ss[[ss kkkkddddkkkkjjjj llll??aa??aa kkkk ¼¼¼¼vvvvkkkkbbbb ZZ ZZ ,,,,QQQQ ,,,, llllhhhh½½½½ foHkkx u s varjk”ZVªh; y[s kkdkj l?a k ¼vkb Z ,Q , lh½ dh cSBdk sa esa leUo; fd;k vkSj laLFkku dk ifzrfuf/kRo dju s oky s ifj”kn lnL;k sa d s fy, O;oLFkk, a dhAa (cid:1) llllaLaLaLaLFFFFkkkkkkkkuuuu eeee sasa sasa ffffoooonnnn’’ss’’ss kkkkhhhh ffffuuuuddddkkkk;;;;kkkk sasa sasa dddd ss ss vvvvffff////kkkkddddkkkkffffjjjj;;;;kkkk sasa sasa ddddkkkk nnnnkkkkSSjjSSjjkkkk (cid:1) vvvvararararjjjjkkkk””ZZ””ZZVVVVªªhhªªhh;;;; ccccSSBBSSBBdddd sasa sasa vvvvkkkkSSjjSSjj vvvvkkkk;;;;kkkkttssttss uuuu • laLFkku dh ih Mh vkSj lh ih Mh lfefr d s v/;{k u s fnukda 23 vkSj 24 flrca j] 2018 dk s vkcw /kkch esa pkVZM Z bfaLVV;~ Vw vkWQ ifCyd Qkbusal ,Ma ,dkmVa salh ¼lh vkb Z ih ,Q ,½ }kjk vk;kfstr varjkZ”Vªh; lEeys u e sa Hkkx fy;kA¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 7 • Hkkjrh; ykxr y[s kkdkj laLFkku ls <kdk es a fnukda 21 vkSj 22 flrca j] 2018 dks vk;kfstr bfaLVV;~ Vw vkWQ dksLV ,Ma eSuts eVsa ,dkmVVsa vkWQ cxa ykn’s k dk s ykxr y[s kk ijh{kk ij ,d ifz’k{k.k dk;ØZ e d s vk;kts u e sa rduhdh lgk;rk inz ku dh xbAZ laLFkku d s fo”k; fo’k”skKk sa u s ykxr y[s kk ijh{kk d s {ks=] dk; Z i.z kkyh] ykHkks a vkSj O;kogkfjd igyvq k sa ij izLrfqr dhA (cid:1) flxa kiqj vksojlht lVsa vkWQ dksLV ,dkmVa Vsa dk mn?~ kkVuA iiii//zz//zzkkkkkkkkuuuu ddddkkkk ddddkkkk;;;;kkkkyyZZyyZZ ;;;; fnYyh vkSj dkys dkrk fLFkr i/zkku dk dk;kZy; laLFkku d s iz/kku dh vksj l s laLFkku d s foHkkxk sa vkSj ckgjh ,tfsal;k sa d s lkFk fofHkUu xfrfof/k;k sa ds leUo;u e sa lfqo/kk inz ku djrk gSA ; s xfrfof/k;k sa e sa lh/k s rkSj ij Hky s gh ‘kkfey u gk sa yfsdu viRz;{k rkSj ij leUo;u e sa vklkuh d s fy, v/;{k d s dk;kyZ ; }kjk dbZ dkjZokb Z dh tkrh gASa foHkkx u s ifj”kn lnL;k sa foxr i/zkku vkSj laLFkku d s mPp vf/kdkfj;k sa }kjk inz ku fd, x, fofHkUu dk;ks±] tkWc vkSj vlkbueVSa dk s Hkh fd;kA dNq ds e[q ; igy bl idz kj gS a % (cid:1) 59ok a jk”Vªh; ykxr lEeys u (cid:1) ea=ky;k]sa ljdkjh foHkkxksa vkSj ,tfsal;k sa d s lkFk i=kpkj (cid:1) i/zkku vkSj mi i/zkku dks rduhdh lgk;rk (cid:1) laLFkku d s lHkh iez [q k vk;kts uksa e sa lgk;rk % llllppwwppww uuuukkkk iiiizkzkzkzkSS||SS||kkkkffssffssxxxxddddhhhh ffffooooHHHHkkkkkkkkxxxx laLFkku u s lpw uk izkS|kfsxdh dk mi;kxs u dsoy fgr/kkjdk sa dh {kerk vkSj lsok inz kurk e sa l/qkkj dju s d s fy, fd;k cfYd fgr/kkjdk sa d s lkFk okrk Z dju s e sa Hkh fd;kA • lnL;k sa d s fy, fof’k”V nLrkots igpku l[a ;k ¼; w Mh vkb Z ,u½ • vkb Z b Z ih ,l esa QkVs ks vkSj gLrk{kj viykMs dju s dh lfqo/kk • dSV ¼lh , Vh½ vkuykbu ita hdj.k ekWM;~ yw • puq ko d s fy, vyx ekWM;~ yw viykMs • vuql/akku lo{sZ k.k • ofscukj • mUur v/;;u ikVs yZ • vk;kts u ikVs yZ vkSj ocs lkbV • ,p vkj vkb Z ,l • DykmM ij vkb Z Vh bÝa kLVªDpj LFkkukarfjr djuk ccccSSffaaSSffaaddddxxaaxxaa ,,,,oooo aa aa cccchhhheeeekkkk llllffffeeeeffffrrrr • cfSadxa m|ksx igyk sa d s Hkkx d s :i e sa lfefr u s vkj ch vkb]Z vkb Z ch ,] vkb Z vkb Z ch ,Q ifzrfuf/k;k]sa ih ,l ch vkSj futh cdSa k sa lfgr mi;Dq r izkf/kdj.kk sa d s lkFk lrr vk/kkj ij dksLV vdkmVa Vsa vkSj dksLV vdkmVa Vsa Qeks± dh i’s ksoj lsokvk sa dh ekU;rk d s fy, dk;Z fd;k gSA • lfefr u s ^dksLV vdkmVa Vsa k*sa vkSj dksLV vdkmVa Vas Qeks± dk s ;dw k sa cSda e sa leorh Z y[s kk ijh{kdk sa d s :i e sa iSuy e sa ‘kkfey dju s d s fy, fnukda 3 flrca j] 2018 dk s i= Hkts kA • lfefr u s 1 vDVcw j] 2018 dks bfaM;k iksLV Hkxq rku cSda fyfe- e sa fofHkUu O;kolkf;d foÙkh; fLFkfr;k sa ds fy, ykxr ,o a icz /aku y[s kkdkjksa ¼lh ,e ,½ dk s ‘kkfey dju s d s fy, i= Hkts kA • lfefr fofHkUu cSda k sa es a Hkrh Z foKkiu dh ik=rk ‘kr Z e sa pkVMZ Z vdkmVa Vsa dh f’k{kk d s leku ykxr y[s kkdkjk sa dh f’k{kk dk s ‘kkfey dju s d s fy, fujarj ifzrfuf/kRo dj jgh gAS ekp]Z 2019 l s ebZ] 2019 rd d s nkSjku lfefr u s vkb Z Mh ch vkb Z cSda d s fyfe- e sa Mh th ,e & ,Q , Mh] djk/kku] , th ,e & ,Q , Mh djk/kku vkSj icz /akd & ,Q , Mh@ djk/kku] Vªts jh] Hkkjrh; thou chek fuxe e sa lgk;d i’z kklfud8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] vf/kdkfj;k sa ¼, , vk½s] cSda vkWQ cM+kSnk e sa lgk;d mik/;{k & jys o]s vkbZ Mh ,Q lh fyfe- esa ykxr fo’y”skd icz /akd vkSj Hkkjrh; LVVs cSda e sa icz /akd fo’y”skd d s ink sa ds fy, izfrfuf/k Hkts As vvvvkkkkararararffffjjjjdddd ffffuuuu;;;;a=a=a=a=....kkkk ffffooooHHHHkkkkkkkkxxxx • foHkkx u s o”k Z 2018&19 d s fy, pkj {ks=h; ifj”knk sa vkSj rhu pSIVjk sa d s fy, vkarfjd y[s kk ijh{kdk sa dh fu;fqDr d s fy, y[s kk ijh{kdksa d s nk;j s lfgr bPNk dh vfHkO;fDr d s ek/;e l s 1 djkMs + #i, l s vf/kd d s dkjkcs kj d s fy, vkarfjd y[s kk ijh{kdk sa dh fu;fqDr dhA mDr y[s kk ijh{kk iwjk gkus s d s ckn lHkh y[s kk ijh{kk fjikVs Z vkSj icz /aku d s mÙkjk sa dk s lda fyr djd s pSIVjk sa vkSj {ks=k sa dks vko’;d vuiq kyu djd s lepw uk Hkts u s gsr q ,Mokbtjh inz ku dhA • e[q ;ky; d s ekey s e]sa foHkkx u s vkarfjd y[s kk ijh{kd vkSj lca fa/kr foHkkxksa d s lkFk vkarfjd y[s kk ijh{kk ifj.kkek sa d s fy, leUo;u fd;k vkSj ekey s d s fuiVku d s fy, mik; l>q k,A • foHkkx th ,Q vkj vkSj Mh vk s ih ds vuqlkj e[q ;ky; e sa fofHkUu foHkkxk sa l s rS;kj fd, x, fofHkUu [kjhn izLrkok sa dh tkpa djrk jgk gSA • foHkkx us cgs rj fu;a=.k d s fy, nSfud dk;ks± vkSj iwjh i.z kkyh d s fy, fofHkUu mik;k sa dk s dk;kfZUor dju s dk l>q ko fn;k vkSj lkFk gh tc Hkh t:jr iM+h fofHkUu foHkkxk sa dk s fofHkUu ekeyk sa ij ijke’kh Z lsok, a Hkh inz ku dhAa cccchhhh ,,,,eeee pppp====FFFFkkkk ,,,,MMaaMMaa dddd--aa--aa ffffyyyyffffeeee---- iiiittaattaa hhhhÑÑÑÑrrrr ddddkkkk;;;;kkkkyyZZyyZZ ;;;; %%%% llllVVsasaVVsasa jjjj IIIIooookkkkbbbbVVaaVVaa ]]]] pppprrrrFFqqFFqq kkkk ZZ ZZ rrrryyyy]]]] llllVVwwVVww llll--aa--aa 444444440000 ¼¼¼¼iiiiwowowowoZoZoZoZorrrrhhhh ZZ ZZ cccchhhh---- ,,,,eeee---- pppp====FFFFkkkk ,,,,MMaaMMaa dddd--aa--aa½½½½ 22221111]]]] ggggeesseess ararararkkkk ccccllll]]qq]]qq lllljjjjkkkkuuuuhhhh]]]] ddddkkkkyyssyyss ddddrrrrkkkk &&&& 777700000000 000000001111 ppppkkkkVVVVMMZZMMZZ ZZ ZZ ,,,,ddddkkkkmmmmVVaaVVaa VVsasaVVsasa ~l~l~l~l nnnnwjwjwjwjHHHHkkkkkkkk””””kkkk %%%% 2222222244448888&&&&4444555577775555@@@@4444666666667777@@@@6666888811110000@@@@6666777799998888]]]] 2222222211110000&&&&1111333388885555]]]] 2222222244448888&&&&9999999933334444 ,,,,yyyy ,,,,yyyy iiiihhhh vvvvkkkkbbbb ZZ ZZ ,,,,uuuu ,,,, ,,,, tttt--ss--ss 666688882222 bbbb&&ZZ&&ZZ eeeeyyssyyss %%%% bmccal@bmchatrath.in ooooccssccss llllkkkkbbbbVVVV %%%% www.bmchatrath.com LLLLoooorrrra=a=a=a= yyyy[[ss[[ss kkkkkkkk iiiijjjjhhhh{{{{kkkkdddd ddddhhhh ffffjjjjiiiikkkkVVssVVss ZZ ZZ lsok e]sa n dkmfaly vkWQ baLVhV~;Vw vkWQ ,dkmVa Vsa ~l vkWQ bf.M;k 31 ekp]Z 2019 dk s lekIr o”kZ d s fy, foÙkh; fooj.kk sa ij fjikVs Z ;;;;kkkkXXssXXss;;;; eeeerrrr geu s baLVhV;~ Vw vkWQ dkWLV ,dkmVa Vsa ~l vkWQ bfaM;k ¼^^laLFkku^^½ d s lya Xu foRrh; fooj.kk sa dh y[s kk ijh{kk dh gS ftue sa laLFkku dh ifj"kn }kjk fu;Dq r fd, tku s d s ckn gekj s }kjk y[s kk ijhf{kr 31 ekp]Z 2019 dh fLFkfr d s vuqlkj ryq ui= vkSj rRle; lekIr o"k Z d s fy, vk; ,o a O;; y[s kk rFkk udn izokg fooj.k vkSj egRoi.w k Z y[s kkadu uhfr;k sa dk lkjk'a k rFkk vU; O;k[;kRed lpw uk] ftlesa dyq 182-89 djkMs - #i, dh dyq ifjlia fÙk;k sa rFkk dyq 66-21 djkMs + #i, dk jktLo ¼varj&{ks=h; @ pSIVj yus &nus ½ n’kkZr s g,q e[q ;ky; d s y[s kk ‘kkfey gASa vU; y[s kk ijh{kdk sa }kjk y[s kk ijhf{kr 13-32 djkMs + #i, dk dyq jktLo rFkk 40-65 djkMs + #i, dh dyq ifjlifaÙk;k a n’kkZr s g,q 4 {ks=h; ifj”knksa ;Fkk mÙkjh Hkkjr {ks=h; ifj”kn ¼,u vkb Z vkj lh½ iwoh Z Hkkjr {ks=kh; ifj”kn ¼b Z vkb Z vkj lh½] nf{k.k Hkkjr {ks=h; ifj”kn ¼,l vkb Z vkj lh½ vkSj if’pe Hkkjr {ks=h; ifj”kn ¼MCY; w vkb Z vkj lh½ d s y[s kk ijhf{kr y[s kk sa dk s Hkh lekfo”V fd;k x;k gS A gekjh jk; e sa vkSj gekjh lokÙsZ ke lwpuk d s vuqlkj rFkk ge sa fn, x, Li”Vhdj.kk sa d s vuqlkj] baLVhV;~ Vw vkWQ dkWLV ,dkmVa Vsa ~l vkWQ bafM;k ds foÙkh; fooj.kk sa d s Þ;kXs; er iSjkxzkQ d s fy, vk/kkjÞ e sa of.kZr ekeyk sa d s lHakkfor iHzkkok sa dk s NkMs d+ j] vifs{kr rjhd s l s lpw uk inz ku djr s g Sa vkSj 31 ekp]Z 2019 dh fLFkfr d s vuqlkj baLVhV;~ Vw vkQW dkWLV ,dkmVa Vsa ~l vkWQ bfaM;k d s dk;ks± rFkk ml rkjh[k dk s lekIr o”k Z d s fy, mld s vf/k’k”sk ,o a mld s udn izokg dh fLFkfr dk baLVhV;~ Vw vkWQ dkWLV ,dkmVa Vsa ~l vkWQ bfaM;k }kjk tkjh y[s kkadu ekudksa lfgr Hkkjr e sa lkekU; :i l s LohÑr y[s kkda u fl)kark sa d s vu:q i lgh vkSj mfpr nf`”Vdk.s k nsr s gSAa ;;;;kkkkXXssXXss;;;; eeeerrrr ddddkkkk vvvvkkkk////kkkkkkkkjjjj 1111---- ggggdddd ffffooooyyyy[[ss[[ss kkkk ¼¼¼¼VVVVkkkkbbbbVVVVyyyy MMMMhhhhMMMM½½½½ d- laLFkku l s lca fa/kr fdlh Hkh lEifÙk VkbVy MhM dh ekLVj lpw h gesa miyC/k ugh a djkb Z xbAZ vr% ge laLFkku d s uke ij lEifÙk;k sa dh dyq l[a ;k ij dkbs Z Hkh fVIi.kh dju s e sa vleFk Z gSAa [k- ge rjslB vpy lEifÙk;k sa d s VkbVy MhM dk lR;kiu dj ld s vkSj ;g ik;k fd %¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 9 i) laLFkku d s uke l s ita hÑr fd, tku s dh ctk; pSIVj d s uke l s ckjg vpy lEifÙk;k sa d s VkbVy MhM ita hÑr fd, x, FkAs ykxr vkSj dk; Z y[s kkdkj fofu;e 1959 d s [kMa l-a 99¼p½ vkSj 85(I) ¼³½ d s rgr lEifÙk;k sa dk VkbVy laLFkku d s lfpo vkSj dk;iZ kyd lfefr d s uke l s gkus k pkfg, vkSj blhfy, bl s laLFkku d s uke l s ita hÑr fd;k tk,A vr% bld s dkj.k l s mijkDs r [kMa k sa dk mYy?a ku gvq k gSA ii) lrkbl VkbVy MhM d s lca /ak esa gesa eyw MhM dh ctk; dsoy Nk;k ifzr;k a gh miyC/k djkbZ xbZ FkhA eyw MhM u gkus s ij ge bu vpy lia fÙk;k sa d s ekfydkuk gd ¼VkbVy½ dh lR;rk lfquf’pr dju s e sa vleFk Z gSAa 2- ge sa ÝhgkYs M Hkou d s vykok vpy ifjlia fÙk;k sa d s i.w k Z C;kSj s miyC/k ugh a djk, x,( rnuqlkj ge fnukda 31 ekp]Z 2019 dh fLFkfr d s vulq kj foÙkh; fooj.k e sa vpy ifjlia fÙk;k sa d s idz Vu dh lR;rk ij fVIi.kh dj iku s e sa vleFk Z gSAa 3- o”k Z ds nkSjku icz /aku }kjk vpy lia fÙk;k sa dk dkbs Z Hkh HkkSfrd lR;kiu ugh a fd;k x;k gSA 4- {ks=h; ifj”kn vkSj pSIVjk sa d s ikl pky w [kkrk sa d s rgr 539-18 yk[k #- dh jkf’k d s fy, {ks=h; ifj”knk sa vkSj pISVjk sa l s dkbs Z Hkh ifq”V ikzIr ugh a gbq Z gSA 5- laLFkku u s Hkxq rku d s vk/kkj ij vodk’k udnhdj.k vkSj xPzs ;Vq h dk fglkc yxk;k gSA vodk’k udnhdj.k vkSj xPsz ;Vq h dk okLrfod eYw ;kda u ugh a fd;k x;k gSA y[s kkda u d s izkns H~kou vk/kkj d s vuqlkj vodk’k udnhdj.k vkSj xPzs ;Vq h d s fy, izko/kku iRz;ds o”k Z d s fy, fd;k tkuk pkfg,] tk s fd 31 ekp]Z 2019 rd ugh a fd;k x;k FkkA blds dkj.k ml le; lekIr o”k Z ds fy, laLFkku d s vkf/kD; ¼ljyIl½ d s lca /ak esa vf/kd fooj.k fn;k x;kA 6- laLFkku d s ikl rhu foÙkh; o”kks± ls Hkh vf/kd le; l s 30]71]950@& dh xSj&fof’k”V tek jkf’k ¼ukWu LifslfQd fMikftV½ cdk;k gSA /kujkf’k dh iÑz fr dk irk ugh a yxk;k tk ldkA 7- fnYyh ¼e[q ;ky;½ dh 5]66]487 #- dh fofo/k dtnZ kjk sa dh jkf’k foxr rhu o”kks± l s fcu lek;kstu@fcuk olyw h d s iM+h gS] tk s fd iuq % feyku fd, tku s vkSj ifq”V fd, tkus ds v/;/khu gSA laLFkku u s bu dtnZ kjk sa ds f[kykQ [kjkc vkSj lfanX/k dtZ ds fy, dkbs Z izko/kku ugh a fd;k gSA dtnZ kj ‘k”sk jkf’k dk iuq feYZ kku vkSj ifq”V u gks iku s dk s n[s krs g,q ge cdk;k ‘k”sk jkf’k vkSj foÙkh; fooj.k ij bld s ifj.kkeLo:i iMu+ s oky s iHzkko dh lR;rk dk irk yxku s vkSj ml ij fVIi.kh dju s dh fLFkfr e sa ugh a gSA 8- laLFkku dh rhu o”kks± l s Hkh vf/kd le; l s 3]91]132 #- dh fon’s kh fudk; dh lnL;rk ‘kYq d jkf’k d s lca /ak e sa nus nkjh cdk;k gSA 9- pSIVj mi fu;ek sa d s [kMa 18 d s rgr pSIVj dh icz /aku lfefr viuh okf”kZd vke cSBd e sa pSIVjk sa vkSj {ks=h; ifj”knk sa d s y[s kk ijhf{kr y[s kk sa dk s Lohdkj djxs hA rFkkfi] fuEufyf[kr rhl pSIVjk as vkSj nk s {ks=h; ifj”knk sa d s fy, y[s kk sa dk s lefsdr ekuk x;k gS] ;|fi mudh lca fa/kr okf”kdZ vke cSBd e sa y[s kk sa dk s Lohdkj ugh a fd;k x;k gS %& {{{{kkkks=s=s=s= {{{{kkkks=s=s=s=hhhh;;;; iiiiffffjjjj””””kkkknnnn ppppSSIISSIIVVVVjjjj mÙkjh Hkkjr {ks=h; ifj”kn ~ ¼,u mÙkjh Hkkjr {ks=h; ifj”kn ~ ¼,u vkb Z 1- vkxjk eFkqjk pSIVj vkb Z vkj lh½ vkj lh½ 2- vtesj HkhyokM+k pSIVj 3- Qjhnkckn pSIVj 4- xksj[kiqj pSIVj 5- xMq x+ kao pSIVj 6- t;iqj pSIVj 7- chdkusj >Uq>uq q pSIVj 8- dkVs k pSIVj iwoh Z Hkkjr {ks=h; ifj”kn ¼b Z vkb Z & & & & & 1- ckds kjk s LVhy flVh pSIVj vkj lh½ 2- Hkqou’s oj pSIVj 3- dVd txrflga iqj dsUniz kMk pSIVj 4- xqokgkVh pSIVj 5- jkpa h pSIVj 6- rypj&,xa yq pSIVj if’peh Hkkjr {ks=h; ifj”kn ~ ¼MCY; w if’peh Hkkjr {ks=h; ifj”kn ~ ¼MCY; w 1- vkSjxa kckn pSIVj vkb Z vkj lh½ vkb Z vkj lh½ 2- cM+kns k pSIVj 3- fHkykb Z pSIVj 4- Hkkis ky pSIVj 5- bna kSj nsokl pSIVj10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 6- vyoj lkys kiqj pSIVj 7- dpq &xk/akh/kke pSIVj 8- ukxiqj pSIVj 9- fo/a;kuxj pSIVj 10- fcykliqj pSIVj nf{k.kh Hkkjr {ks=h; ifj”kn & & & & & 1- cxa ykSj pSIVj 2- dkfspu pSIVj 3- uys kb&Z iy Z pSIVj 4- fo’kk[kkiÙkue pSIVj 5- dkVs V+ k;e pSIVj 6- enqjS pSIVj 10- baLVhV;~ Vw vkWQ dkWLV ,dkmVa Vsa ~l vkWQ bfaM;k ¼vkb Z lh , lh½ dh iwoh Z Hkkjr {ks=h; ifj”kn ¼b Z vkb Z vkj lh½ d s ekey s e]sa tSlk fd lxa r y[s kk ijh{kd }kjk lfwpr fd;k x;k gS vkSj y[s kk sa dh fVIif.k;k]sa foÙkh; o”k Z 2014&15 l s & ixz fr ij itwa hxr dk; Z l s Li”V gS] 1]60]44]103@& #- dh jkf’k ixz fr ij itwa hxr dk; Z d s :i e sa n’kkbZ Z xb Z gS] ;|fi bl s foÙk o”k Z 2015&16 l s ,d fu;fer ifjlia fÙk d s :i e sa mi;kxs fd;k x;k gSA bldk xSj&itwa hdj.k u gkus s d s dkj.k l s dkuuw h dkj.ko’k foxr pkj o”kks± l s y[s kksa e sa dkbs Z Hkh eYw ;gkzl ugh a inz ku fd;k x;k gSA bld s dkj.k l s vpy ifjlia fÙk;k sa vkSj mld s ifj.kkeLo:i eYw ;gzkl dk de fooj.k fn;k x;k gSA 11- baLVhV;~ Vw vkWQ dkWLV ,dkmVa Vsa ~l vkWQ bfaM;k ¼vkb Z lh , vkbZ½ dh iwohZ Hkkjr {ks=h; ifj”kn ~ ¼b Z vkb Z vkj lh½ d s ekey s e]sa tSlk fd laxr y[s kk ijh{kd }kjk lfwpr fd;k x;k gS vkSj y[s kk sa dh flQkfj’kk sa l s Li”V gS] fnukda 17 tyq kb]Z 2018 dk s ,y vkb Z lh vkb Z }kjk legw xPsz ;Vq h ;kts uk d s okLrfod eYw ;kda u d s vuqlkj Hkxq rku dh nus nkjh 25]73]892@& #- FkhA rFkkfi b Z vkb Z vkj lh u s o”k Z d s nkSjku dsoy 12]00]000@& #- dh jkf’k dk gh Hkqxrku fd;k gSA ‘k”sk jkf’k d s fy, ys[kk cfg;k sa e sa dkbs Z n;s rk inz ku ugh a dh xb Z gSA 12- baLVhV;~ Vw vkWQ dkWLV ,dkmVa Vsa ~l vkWQ bfaM;k ¼vkb Z lh , vkb½Z dh iwoh Z Hkkjr {ks=h; ifj”kn ~ ¼b Z vkb Z vkj lh½ d s ekey s e sa tSk fd lxa r y[s kkijh{kd }kjk lfwpr fd;k x;k gS vkSj y[s kk as dh fVIif.k;k sa l s Li”V gS] fnukda 31 ekp]Z 2019 dh fLFkfr d s vuqlkj 13]34]051@& #- dh dyq fofo/k dtnZ kj jkf’k e sa l s 11]42]729@&dh jkf’k rhu o”kks± l s Hkh vf/kd iqjkuh gAS y[s kk cfg;k sa e sa lfanX/k dtnZ kjh d s :i e sa u rk s dkbs Z Hkxq rku vkSj u gh dkbs Z ‘k”sk jkf’k gksu s dh ifq”V inz ku dh xb Z gSA 13- baLVhV;~ Vw vkWQ dkWLV ,dkmVa Vsa ~l vkWQ bfaM;k ¼vkb Z lh , vkb½Z dh if’peh Hkkjr {ks=h; ifj”kn ~ ¼MCY; w vkb Z vkj lh½ d s ekey s e sa tSlk fd lxa r y[s kkdkj }kjk lfwpr fd;k x;k gS vkSj y[s kk sa dh fVIif.k;k sa vkSj bldh flQkfj’kk sa l s Li”V gS fd] 21]58]741@& #- dh ikzfIr ;kXs; nkok jkf’k] tk s MCY; w vkb Z vkj lh dh oreZ ku ifjlia fÙk vuqlpw h es a MfscV ukVs d s lca /ak e sa fn[kkb Z n s jgh gS] e[q ;ky; vkSj dk;kUZo;u lfefr }kjk vk;kfstr fo’k”sk y[s kk ijh{kk fjikVs Z vkSj bldh flQkfj’kk sa d s vk/kkj ij gS] rFkk ifj”kn ~ u s viuh fnukda 21 tyq kb]Z 2015 dk s vk;kfstr 294oh a ifj”kn ~ cSBd e sa fy;k x;k g S vkSj iwjh rjg l s olyw uh; ekuk x;k gAS bld s vfrfjDr lfpo ¼dk;dZ kjh½ u s v/;{k] MCY; w vkb Z vkj lh dk s fnukda 18-01-2019 ds i= l[a ;k th% 142% 01% 2019 esa lfwpr djr s g,q ;g dgk gS fd % Þykxr vkSj dk; Z y[s kkdkj fofu;e] 1959 d s fofu;e 145d ds vuqlj.k e sa vkSj ifj”kn dh 316oh a cSBd e]sa fnukda 20@28 flrca j] 2018 dks vk;kfstr ifj”kn ~ dh 315oh a cSBd e sa fy, x, fu.k;Z d s dk;ZoÙ` k e sa l’a kks/ku dju s d s fy, baLVhV;~ Vw dh if’peh Hkkjr {ks=h; ifj”kn ~ ¼MCY; w vkb Z vkj lh½ }kjk fuEufyf[kr vuqn’s k vuiq kyuk d s fy, tkjh fd, tkr s gASa bu vunq ’s kk sa dk dkbs Z Hkh mYy?a ku gkus s ij ykxr vkSj dk; Z y[s kkdkj vf/kfu;e] 1959 vkSj mld s rgr cu s fu;ek sa vkSj fofu;ek sa d s izko/kkuk sa d s vuqlkj lca fa/kr {ks=h; ifj”kn ~ d s dk;kyZ ; dfe;Z k sa d s f[kykQ vu’q kklfud dk;Zokgh dh tk,xhA yyyykkkkxxxxrrrr vvvvkkkkSSjjSSjj ddddkkkk;;;; ZZ ZZ yyyy[[ss[[ss kkkkkkkkddddkkkkjjjj ffffooooffffuuuu;;;;eeee]]]] 1111999955559999 dddd ss ss ffffooooffffuuuu;;;;eeee 111144445555dddd dddd ss ss vvvvuuuuqlqlqlqljjjj....kkkk eeee sasa sasa vvvvuuuunnqqnnqq ’’ss’’ss kkkk baLVhV;~ Vw vkWQ dkWLV ,dkmVa Vsa ~l vkWQ bfaM;k ¼vkb Z lh , vkb½Z & if’peh ifj”kn ~ ¼MCY; w vkb Z vkj lh½ }kjk lh ,e , vk’kh”k FkkV s vkSj lh ,e , uhjt tk’s kh d s lca /ak e sa dh xb Z MfscV fVIi.kh e sa dkbs Z egRoi.w k Z ckr ugh a gS vkSj bu MfscV fVIif.k;k sa dk s ,rn}~ kjk fujFkdZ fujLr fd;k tkrk gS vkSj vkb Z lh , vkb Z dh MCY; w vkb Z vkj lh d s y[s kk sa l s okil fy;k ekuk tkrk gS vkSj lkFk gh fnukda 28 flrca j] 2018 l s baLVhV;~ Vw vkWQ dkWLV ,dkmVa Vsa ~l vkWQ bfaM;k d s lefsdr [kkr s l s Hkh okil fy;k ekuk tkrk gSA vkb Z lh , vkb Z dh MCY; w vkb Z vkj lh dk s ,rn}~ kjk ;g fun’s k fn;k tkrk gS fd viuh y[s kk cfg;k sa esa] fnukda 28 flrca j] 2018 dh fLFkfr vuqlkj MfscV fVIif.k;k sa dh fujLr dju s dk s iHzkkoh cuku s d s fy, vko’;d ifzof”V;k a ikfjr dj sa vkSj dkWLV ,Ma oDl Z vdkmVVsa l~ jxs yq ’s ku] 1959 d s fofu;e 145d d s rgr] bl vunq ’s k dh izkfIr l s 7 fnuks a d s Hkhrj bl vuiq kyuk dh ifq”V djAsa¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 11 bl lca /ak e sa MCY; w vkb Z vkj lh u s if’peh Hkkjr {k=s h; ifj”kn ~ dh 298oha cSBd e sa en l-a ¼3½ e sa ;g fu.k;Z fy;k x;k Fkk fd %& Þlfpo ¼dk;dZ kjh½ l s /kkjk 145d ds rgr izkIr vunq ’s kksa l s lca af/kr ekeyk sa ij ppkZ djuk vkSj fun’s kd ¼vu’q kklu½ l s /kkjk 145d ds rgr tkjh fd, x, vunq ’s kksa d s lca /ak e sa mÙkj ekxa u s d s ckj s esa izkIr i= ij ppk Z djukAß izkjHak e sa lh ,e , ih- oh- HkVV~ M dUsnzh; ifj”kn~ d s lnL; vkSj iwo Z v/;{k rFkk Jh vt; nkl egs jks=k] ljdkjh ukferh u s bu ekey s l s vyx jgu s d s fy, dgkA vf/kdk’a k lnL;k sa u s ;g O;Dr fd;k fd ftl rjg l s lfpo ¼dk;dZ kjh½ u s /kkjk 145d d s rgr vunq ’s k fn, g]Sa ml lca /ak e sa vkSj ifj”kn ~ d s MfscV fVIif.k;k a okil yus s d s lca a/k e sa fu.k;Z ij fuEufyf[kr ekeyksa ij Li”Vhdj.k dh t:jr gS %& 1- fdl izko/kku d s rgr lfpo ¼dk;dZ kjh½ }kjk 7 fnuk sa dk ekud j[kk x;k vkSj ;g fdl izkf/kdkj l s gSA 2- foxr 4 o”kks± d s okf”kdZ y[s kksa dh lkafof/kd y[s kk ijh{kd }kjk y[s kk ijh{kk dh tkrh gS vkSj , th ,e e sa ikfjr dh tkrh gS rFkk lkFk gh e[q ;ky; d s y[s kk sa ds lkFk leds u Hkh fd;k tkrk gS vkSj e[q ;ky; }kjk Hkh y[s kk ijh{kk dh tkrh gS vkSj ml s ljdkj dk s ifzs”kr fd;k tkrk gS] rk s bl ifj”kn ~ u s MfscV fVIif.k;k sa dk s okil yus s ds fy, ifj”kn ~ dh fdu ‘kfDr;k sa d s rgr ,slk fd;k x;k gS vkSj ;g Hkh iwo Z dh fnukda ls gSA bld s fy, dkuuw esa vko’;d izko/kku fofufn”ZV fd, tk,Aa 3- D;k MfscV fVIif.k;k sa dk s okil yus s d s fy, /kkjk 145d d s rgr vunq ’s k tkjh fd, tk ldr s g]Sa tk s fd vf/kfu;e d s mnn~ ’s ; dk s iwjk dju s d s fy vudq yw ugh a dgk tk ldrk vkSj u gh ;g dk;ks± d s fuogZ u d s fy, vudq yw gSA ekey s d s lca a/k esa lfpo ¼dk;dZ kjh½ dk s cSBd e sa fy, x, fu.k;Z d s fooj.k Hkts r s g,q fuiVk fn;k x;kA bldh chp] lh ,e , uhjt tk’s kh vkSj lh ,e , vk’kh”k FkkVs u s baLVhV;~ Vw vkWQ dkWLV ,dkmVa Vsa ~l vkWQ bfaM;k rFkk MCY; w vkb Z vkj lh d s f[kykQ eEqcbZ mPp U;k;ky; e sa baLVhV;~ Vw vkWQ dkWLV ,dkmVa saV~l vkWQ bfaM;k vkSj vkb Z lh , vkbZ dh MCY; w vkb Z vkj lh d s f[kykQ 2019 ds lna HkZ l-a 6787 d s rgr fjV ;kfpdk nkf[ky dh gS vkSj mPp U;k;ky; e sa vafre fu.k;Z ds yfacr jgr s ;kfpdkdrk Z dk s [kMa ¼4½ d s rgr varfje jkgr nh gS] ftle sa ;g dgk x;k gS] Þ;kfpdk dh luq okb Z vkSj vfare fuiVku d s yfacr jgr s ifzrokfn;k sa dk s ;kfpdkdrkvZ k sa d s f[kykQ ifzroknh l-a 2 }kjk tkjh fnukda 13 Qjojh] 2015 dh MfscV fVIi.kh dk s fdlh Hkh rjg l s vkSj fdlh Hkh lhek rd vkn’s k nus s vFkok ipz kyu dju s vFkok dk;kfZUor dju s vFkok iHzkkoh dju s l s jkds k tk, vkSj ,slk dkbs Z dne mBku s vFkok dkjZokb Z l s jkds k tk, ftll s ;kfpdkdrkvZ k sa d s vf/kdkjk sa ij fdlh Hkh rjg l s ifzrdyw iHzkko iM+rk gkAs ble sa fdlh in vFkok lsok d s fy, puq ko dk vf/kdkj ‘kkfey gSA bld s vykok] ;kfpdkdrk Z u s viuh ;kfpdk e sa ;kfpdk ¼p½ e sa dgk gS] Þifzrokfn;k sa dk s fnukda 13 Qjojh] 2015 dh MfscV fVIi.kh dk s o”k Z 2018&19 d s fy, vFkok ;kfpdk d s fuiVku rd d s [kkrk cgh e sa ‘kkfey u dju s dk fun’s k fn;k tk,] ftl s ekuuh; mPp U;k;ky; }kjk vueq fr ugh a nh xb Z FkhA bld s vfrfjDr] ifj”kn ~ u s 2010 l s 2015 rd dh vof/k d s fy, fu;a=d ,o a egky[s kk ijh{kd dh y[s kkijh{kk djku s dk fu.k;Z fy;k] ftle sa mijkDs r ekeyk Hkh ‘kkfey gS] rc rd mijkDs r ekey s ij vfare fu.k;Z lh ,Ma , th dh y[s kk ijh{kk d s ckn fy;k tk,A ,Q Mh , ih ,y l s olyw uh; nkok jkf’k 67]30]000@& tk s MCY; w vkb Z vkj lh dh oreZ ku ifjlia fÙk vuqlpw h e sa izrhr gk s jgh gS] dk s Hkh iwjh rjg l s olyw uh; ekuk x;k gSA bld s vykok] ifj”kn~ us 2010 l s 2015 rd dh vof/k d s fy, lh ,Ma , th y[s kk ijh{kk djku s dk fu.k;Z fy;k gS] ftle sa mijkDs r ekeyk Hkh ‘kkfey gS] rc rd mijkDs r ekey s ij vfare fu.k;Z lh ,Ma , th dh y[s kk ijh{kk d s ckn fy;k tk,A 14- baLVhV;~ Vw vkWQ dkWLV ,dkmVa Vsa ~l vkWQ bfaM;k ¼vkb Z lh , vkbZ½ dh mÙkjh Hkkjr {ks=h; ifj”kn ~ ¼,u vkb Z vkj lh½ d s ekey s e]sa tSlk fd lxa r y[s kk ijh{kd }kjk lfwpr fd;k x;k gS vkSj y[s kk sa dh fVIif.k;k sa l s Li”V gS] izkI; nkok jkf’k 41]44]422@& #- tk s orEZku ifjlia fÙk@ n;s rkvk sa dh vuqlpw h e sa fn[kkb Z n s jgh gS] Jh ohjUsn z ‘kek]Z rRdkyhu v/;{k }kjk o”k Z 2014&15 d s fy, 6 vDVcw j] 2015 dk s vk;kfstr ,u vkb Z vkj lh dh b Z lh cSBd e sa fy, x, fu.k;Z ds vk/kkj ij nh xbZ MfscV fVIi.kh d s lca /ak esa vkSj ftldh {ks=h; ifj”kn ~ dh fnukda 22 flrca j] 2015] 27 uoca j] 2015 vkSj 25 eb]Z 2016 dk s gbq Z cSBd }kjk ifq”V dh xb Z gSA lnL;k sa }kjk o”k Z 2015&16 ds fy, okf”kdZ vke cSBd e sa fy, x, fu.k;Z vkSj mld s ckn {ks=h; ifj”kn ~ d s fu.k;Z d s vulq j.k e]sa lkdsr U;k;ky;] ub Z fnYyh esa ,d olyw h okn nkf[ky fd;k x;k gS] tgka ij fd o”k Z 2014&15 d s fy, rRdkyhu v/;{k Jh ohjUsn z ‘kek Z ls cdk;k 41]44]422@& #- dh olyw h d s fy, ekey s dk U;k;kf/kdkj gSA ekeyk U;k;k/khu gSA bld s vykok] vkb Z lh , vkb Z dh bl ,u vkb Z vkj lh dk s lfpo ¼dk;Zdkjh½] vkbZ lh , vkb Z l s fnukda 18 tuojh] 2019 d s i= l[a ;k th 142-01-2019 izkIr gvq k gS] ftle sa ifj”kn ~ dh 316oh a cSBd e sa fy, x, ,d fu.k;Z dh tkudkjh nh xb Z Fkh] ftld s rgr Jh fotUsn z ‘kek Z d s f[kykQ ,u vkb Z vkj lh }kjk 41-44 yk[k #i, d s MfscV ukVs dk s l’a kkfs/kr dju s d s fy, {ks=h; ifj”kn ~ dk s vunq ’s k tkjh fd, x, FkAs12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] bl lca /ak e sa {ks=h; ifj”kn~ u s fnukda 29 tuojh] 2019 d s eys d s ek/;e l s lfpo ¼dk;dZ kjh½ vkb Z lh , vkb Z vkSj lHkh ifj”kn ~ lnL;k sa dk s fuEufyf[kr vk/kkj ij bu MfscV ukVs dk s okil u yus s ds fy, viu s fu.k;Z d s ckj s e sa crk;k % (cid:2) pfwad mijkDs r MfscV ukVs fnukda 18 tyq kb]Z 2016 dk s ,u vkb Z vkj lh dh okf”kdZ vke cSBd e sa ikfjr vkSj vueq kfsnr fd;k x;k Fkk] vr% {ks=h; ifj”kn ~ dk s ml s okil yus s dk dkbs Z vf/kdkj ugh a gSA ekey s dk s dsoy okf”kZd vke cSBd e sa gh vueq kfsnr vkSj ikfjr fd;k tkuk gSA (cid:2) MfscV ukVs d s lca /ak e sa mijkDs r ekeyk U;k;k/khu gS vkSj lkdsr U;k;ky;] ub Z fnYyh e sa ,d ekeyk ¼xokg Lrj ij½ py jgk gSA pfwad ekeyk U;k;k/khu gS] blfy, vkj lh ,e vFkok dk;kyZ ; dfe;Z k sa dk s U;k;ky; l s vkn’s k ikfjr gkus s rd MfscV ukVs dk s okil yus s dh dkbs Z ‘kfDr;k a ugh a gSA bl rF; dk s n[s kr s g,q fd MfscV ukVs dk s o”k Z 2015&16 e sa lesdu d s ek/;e l s dUsnzh; ifj”kn ~ }kjk Lohdkj fd;k x;k Fkk vkSj fu;a=d ,o a egky[s kk ijh{kd u s viuh fnukda 9 eb]Z 2019 dh fjikVs Z esa Hkh bl lca /ak e sa lxa r y[s kk ijh{kk vkifÙk;k a dk iqu% mYy[s k fd;k x;k gSA fotUsn z ‘kek Z }kjk MfscV ukVs yku s ds f[kykQ fnYyh mPp U;k;ky; ds vkn’s k l[a ;k MCY; w ih lh ¼lh½ 6030@2016 d s }kjk fnukda 3 tyq kbZ] 2019 dk s ;kfpdk dh okilh vkSj {ks=h; ifj”kn ~ ¼MfscV ukVs dk s yku s okyh ifj”kn~½ dk fu.k;Z ] okil yus k] ftlu s bl lca /ak esa bl MfscV ukVs d s f[kykQ viu s olyw h okn dk s tkjh j[ku s d s fy, lda Yi ikfjr fd;k x;kA ,u vkb Z vkj lh dk ;g er gS fd MfscV ukVs d s fy, ;FkkfLFkfr cuk, j[ku s dh t:jr gS vkSj okil yus s dh vko’;drk ugh a gSA 15- baLVhV;~ Vw vkWQ dkWLV ,dkmVa Vsa ~l vkWQ bfaM;k dh mÙkjh Hkkjr {ks=h; ifj”kn ~ ¼,u vkb Z vkj lh½ d s Qjhnkckn pSIVj d s lca /ak esa tSlk fd y[s kk ijh{kd }kjk lfwpr fd;k x;k gS %& ;g ik;k x;k gS fd ,d ,;j dMa h’uj] nk s dIa;Vw j vkSj nk s dIa;Vw j Vcs y cSysal’khV e sa n’kkbZ Z xb Z g Sa yfsdu ; s pSIVj d s ifjlj ij HkkSfrd lR;kiu dju s d s fy, ugh a ikb Z xbZ D;kfsad ; s ifjlia fÙk;k a foÙk o”kZ 2015&2016 e sa dNq Hkxq rku lca /akh ,fj;j ij fookn gkus s d s dkj.k Jh t;idz k’k raoj }kjk j[k yh xb Z FkhA 16- baLVhV;~ Vw vkWQ dkWLV ,dkmVa Vsa ~l vkWQ bfaM;k dh if’peh Hkkjr {ks=h; ifj”kn ~ ¼MCY; w vkb Z vkj lh½ d s i.q ks d s ekey s e sa tSlk fd lca fa/kr y[s kk ijh{kd }kjk lfwpr fd;k x;k gS vkSj y[s kk sa dh fVIif.k;k sa l s Li”V gS] o”k Z d s nkSjku 375-26 yk[k #i, dh jkf’k dk dk; Z ixz fr ij gS tk s Hkou fuek.Z k fØ;kdyki d s vfrfjDr gASa bl vfrfjDr jkf’k e sa e[q ;r% flfoy Bds ns kj] QuhpZ j] miLdj vkSj vU; vkdfLed O;; ‘kkfey gSA dyq ifj;kts uk ykxr d s fy, 972-90 yk[k #i, ¼Hkwfe d s fy, 271-99 yk[k #i, vkSj Hkou d s fy, 700-91 yk[k #i,½ ita hÑr fd, x, gS vkSj e[q ; dk;kyZ ; dks gLrkarfjr fd, x, gSAa rFkkfi] e[q ; dk;kyZ ; dh y[s kk cfg;k sa e sa dsoy 709-99 yk[k #i, ¼Hkfwe d s fy, 271-99 yk[k #i, vkSj Hkou d s fy, 438 yk[k #i,½ 31 ekp]Z 2019 rd ita hÑr fd, x, FkAs 17- baLVhV;~ Vw vkWQ dkWLV ,dkmVa Vsa ~l vkWQ bfaM;k dh if’peh Hkkjr {ks=h; ifj”kn ~ ¼MCY; w vkb Z vkj lh½ ds ukf’kd vk>s kj pSIVj d s lca /ak e]sa tSlk fd lca fa/kr y[s kk ijh{kd }kjk lfwpr fd;k x;k gS % • dk;kyZ ; l[a ;k 207 vkSj 208] nwljk ry] izlUuk vkdMsZ ] ukf’kd] 422001- lca fa/kr dk;kZy; d s fy, fnukda 10 eb]Z 2011 vkSj 23 flrca j] 2013 dk foØ; foy[s k baLVhV;~ Vw vkWQ dkWLV ,dkmVa Vsa l~ vkWQ bfaM;k] dkys dkrk d s uke l s gS yfsdu uxjikfydk dj jlhn vkSj fctyh fcy foØsrk Jh cqjkM d s uke l s ikzIr g,q g]Sa tk s fd ckykth ‘k;s j ,Ma ‘kkis h bUosaLVeVsa fyfe- ¼foØsrk½ d s fun’s kdk sa e sa FkkA • dk;kyZ ; l[a ;k 308] 309 vkSj 310] rhljk ry] izlUuk vkdsMZ ] ukf’kd] 422001- fnukda 18 fnlca j] 2010 dk foØ; foy[s k dkWLV ,dkmVa Vs ~l ukf’kd vk>s j pSIVj d s uke l s gSA 18- dkps hu pSIVj baLVhV;~ Vw vkWQ dkWLV ,dkmVa Vsa ~l vkWQ bfaM;k dh nf{k.k Hkkjr {ks=h; ifj”kn ~ ¼,l vkb Z vkj lh½ d s dkps hu pSIVj d s ekey s e]sa tSlk fd lca fa/kr y[s kk ijh{kd }kjk lfwpr fd;k x;k gS %& • pkfyddsoVkes ] xzkeh.k O;k;ke’kkyk jkMs ] fofrYyk ,ukdZ yq e fLFkr Hkou d s fuek.Z k d s fy, foÙkh; o”k Z 2015&16 d s nkSjku [kp Z dh xb Z 25]26]967@& #i, dh jkf’k Þiwathxr dk;Z ixz fr ijÞ ‘kh”k Z d s rgr n’kkbZ Z xbZk gS] ;n;+ fi ;g fnukda 1 eb]Z 2016 dks gj rjg l s i.w k Z gk s x;k gS ¼tk s fd ub Z fcfYMxa d s mn?~ kkVu dh rkjh[k Fkh½A • Bds ns kjk sa dk s dkQh le; l s yfacr ns; jkf’k % 10]14]789@& #i, fofHkUu Bds ns kjk sa dk s fcfrYyk e sa fLFkr Hkou d s fuek.Z k d s fy, n;s gS] ftldk fuiVku ugh a gvq k gSA • vkb Z lh MCY; w , vkb Z dkps hu pSIVj d s Hkfwe dj dk Hkxq rku o”k Z 1992 e sa Hkfwe dh [kjhn d s o”k Z l s yfacr gSA¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 13 eeeekkkkeeeeyyyy ss ss ddddkkkk ccccyyyy ge laLFkku d s foÙkh; fooj.kk sa ij fuEufyf[kr fVIif.k;ksa dh vksj /;ku vkdf”kZr djr s gS]a ftu ij gekj s }kjk cy fn, tku s dh t:jr gSA gekjk er bu ekeyk sa d s lca /ak e sa ;kXs; ugh a gSA 1- fnukda 31 ekp]Z 2019 dh fLFkfr d s vuqlkj 1]29]69]692@& #- dh jkf’k th ,l Vh buiVq ØfsMV ‘k”sk jkf’k vk; vkSj O;; y[s kk e sa iHzkkfjr dh xb Z gSA 2- laLFkku u s fnukda 21 tyq kb]Z 2019 dh ifj”kn ~ dh cSBd e sa fy, x, fu.k;Z d s rgr] 1]29]51]987@& #i, dh izkI; jkf’k dk nkok ¼,u vkb Z vkj ,y 41]44]422@& #- vkSj MCY; w vkb Z vkj lh 88]07]565@& #-½ cê s [kkr s e sa Mkyk x;k gS] ftle sa ml lca /ak e sa ikzI; nko s vkSj vU; n;s rkvk sa e sa deh vkb Z gSA ;g jkf’k ,u vkb Z vkj lh vkSj MCY; w vkb Z vkj lh d s O;fDrxr [kkrk sa esa ugh a n’kkbZ Z xb Z gSA 3- baLVhV;~ Vw vkWQ dkWLV ,dkmVa Vsa ~l vkWQ bfaM;k ¼vkb Z lh , vkb½Z dh iwohZ Hkkjr {ks=h; ifj”kn~ ¼b Z vkb Z vkj lh½ ds ekeys e sa f’kdk;r l[a ;k dkWe@21&lh MCY; w , ¼9½ 2020 e sa vu’q kklfud lfefr d s ihBklhu vf/kdkjh }kjk tkjh 27 eb]Z 2015 d s vkn’s k }kjk ykxr ,o a dj y[s kkdkj ¼ of`rd ,o a vU; vopkj d s vUo”sk.kk sa vkSj ekeyk sa d s lpa kyu dh izfØ;k½ fu;ekoyh] 2007 d s fu;e 19¼1½ d s lkFk ifBr lh MCY; w , vf/kfu;e] 1959 dh /kkjk 231[k ¼3½ d s vuqlkj lnL; d s fo#) fuEufyf[kr vkn’s k fn, x, Fk s % • ÞlnL; dh izrkMu+ k • vkn’s k fn, tku s d s 30 fnuk sa d s Hkhrj laLFkku dh s b Z vkb Z vkj lh dk s nh tku s okyh 64]461@& #i, dh iwjh jkf’k rFkk teq kuZ s dh lerYq ; jkf’k dk iuq HkqxZ rku • vkn’s k nus s dh rkjh[k l s ,d o”k Z dh vof/k d s fy, lnL; d s jftLVj l s uke gVkukÞ rnuqlkj] 1]22]922@& #i, lca fa/kr O;fDr l s olyw fd, tku s FkAs Hkkjr d s ykxr ,o a y[s kkdkj laLFkku d s vihy ikzf/kdkjh d s le{k vihy nk;j dh xb Z Fkh vkSj mi;DqZ r vihy izkf/kdkjh u s ykxr ,o a dk; Z y[s kkdkj vf/kfu;e dh /kkjk 22¼³½ dh mi /kkjk ¼1½ d s [kMa ¼x½ d s rgr bl mi;DqZ r izkf/kdkjh dk s inz Ùk ‘kfDr;k sa dk iz;kxs djr s g,q vkn’s k 09@04@18 d s }kjk mi;DZq r vihy izkf/kdkjh u s ml fun’sZ kk sa ds iwjk gkus s rd laLFkku dh vu’q kklfud lfefr }kjk tkjh vufqpr vkn’s k d s ipz kyu dk s LFkfxr dj fn;k x;k g S ftud s fy, ekeyk vkn’s k fnukda 09@04@2018 d s iSjk ¼12½ d s rgr mfYyf[kr i;z kts u d s fy, vkSj u;k vkn’s k tkjh dju s d s fy, mi;DqZ r dkjZokb Z dju s gsr q Hkkjr d s ykxr y[s kkdkj laLFkku dh vu’q kklfud lfefr dks Hkts k tk jgk gSA 4- baLVhV;~ Vw vkWQ dkWLV ,dkmVa Vsa ~l vkWQ bfaM;k ¼vkb Z lh , vkb½Z dh iwoh Z Hkkjr {ks=h; ifj”kn ~ ¼b Z vkb Z vkj lh½ d s ekey s e]sa tSlk fd lca fa/kr y[s kk ijh{kd }kjk lfwpr fd;k x;k gS vkSj y[s kk sa dh fVIif.k;k sa l s Li”V gS] b Z vkb Z vkj lh dk s o”k Z d s nkSjku iêk fdjk;k d s lca /ak e sa Hkkjrh; LVVs cdSa l s 41]98]369@& #- dh dyq jkf’k izkIr gbq Z gS] tk s fd 1 tuojh] 2013 l s yfacr FkhA Hkkjrh; LVVs cdSa l s iwjk C;kSjk miyC/k u gkus s d s dkj.k /kujkf’k fuEufyf[kr rjhd s l s j[kh xb Z gS %& ffffoooooooojjjj....kkkk ////kkkkuuuujjjjkkkkffff’’’’kkkk ¼¼¼¼####----½½½½ vof/k l s iwo Z dh ensa 37]68]426 izkIr fdjk;k 4]33]208 vU; ensa 2]78]520 mmmmiiii ttttkkkkMMssMMss ++ ++ 44444444]]]]88880000]]]]111155554444 ?kVk, a % Vh Mh ,l 1]91]785 ddddyyqqyyqq 44441111]]]]99998888]]]]333366669999 fdjk;k vk; ij th ,l Vh n;s rkvk sa dh x.kuk dh tk jgh gSA 5- baLVhV;~ Vw vkWQ dkWLV ,dkmVa Vsa ~l vkWQ bfaM;k ¼vkb Z lh , vkb½Z dh iwoh Z Hkkjr {ks=h; ifj”kn ~ ¼b Z vkb Z vkj lh½ d s ekey s e]sa tSlk fd lca fa/kr y[s kk ijh{kd }kjk lfwpr fd;k x;k gS vkSj y[s kk sa dh fVIif.k;k sa l s Li”V gS] ÞvU; vfxez jkf’kÞ ‘kh”k Z d s rgr 13]10]101@& #- dh /kujkf’k rhu o”kks± l s vf/kd le; l s fcuk lek;kfstr fd, iM+h g S pfwad foxr dqN o”kks± d s nkSjku fu;fer :i l s vuqlj.k dh dkjoZ kb Z djr s jgu s d s ckotnw dkbs Z Hkh olyw h izHkkoh ugh a gks ldh ftld s fy, vko’;d izko/kku y[s kk cfg;k sa es a fd;k x;k gSA ffffooooÙÙÙÙkkkkhhhh;;;; ffffoooooooojjjj....kkkkkkkk sasa sasa dddd ss ss ffffyyyy,,,, iiiicczzcczz //aa//aakkkkuuuu ddddhhhh ffffttttEEEEeeeesosososokkkkjjjjhhhh laLFkku dk icz /aku foÙkh; fooj.kk sa dk s rS;kj dju s d s fy, ftEesokj g S tk s Hkkjr e sa lkekU;r% LohÑr y[s kkda u fl)kark sa d s vuqlkj laLFkku dh foÙkh; fLFkfr] foRrh; fu”iknu rFkk udn izokg dk lgh ,o a mfpr nf`”Vdk.s k crkr s gASa bl ftEesokjh e sa laLFkku dh ifjlia fÙk;k sa dh ljq {kk d s fy, i;kIZr y[s kkda u fjdkM Z dk j[k&j[kko rFkk /kk[s kk/kM+h vkSj vU; vfu;ferrkvksa dk s jkds uk rFkk mudk irk yxkuk] lefqpr y[s kkda u uhfr;ks a dk p;u ,o a vuiq ;z kxs ] mi;Dq r rFkk foods i.w k Z fu.k;Z yus k vkSj vkdyu djuk rFkk i;kIZr vkarfjd foÙkh; fu;a=.k dk dk;kZUo;u rFkk j[k&j[kko] tk s lgh ,o a mfpr nf`”Vdk.s k crku s oky s foÙkh; fooj.kksa dh rS;kjh rFkk izLrfqr l s lxa r y[s kkda u fjdkMks± dh ifj’k)q rk vkSj i.w kZrk lfquf’pr dju s d s fy, iHzkkoh :i l s14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] ipz kfyr gk s jg s Fk s vkSj okLrfod xyr fooj.k l s eDq r g]Sa pkg s o s /kk[s kk/kM+h l s gk s jg s Fk s vFkok pdw l s gk s jg s Fk]s ‘kkfey gSAa icz /aku ,d ykHkdkjh laLFkk d s :i eas tkjh jgu s esa laLFkk dh {kerk dk vkdyu dju]s ykHkdkjh laLFkku l s lca fa/kr ;Fkk ykx w ekeyksa dk s idz V dju s vkSj ykHkdkjh laLFkk dk y[s kkda u ds vk/kkj ij rc rd mi;kxs dju]s tc rd fd icz /akd laLFkk dk ifjlekiu dju s dk bPNdq u gks vFkok mldk ipz kyu cna gk]s vFkok ,slk dju s d s vykok mld s ikl dkbs Z vU; mfpr fodYi ugh a gk]sa ftEens kj gSAa tk s ‘kklu d s laj{k.k e sa gS]a o s laLFkk dh foÙkh; lpw uk ifzØ;k dk s utjvna kt dju s d s fy, ftEens kj gSAa ffffooooÙÙÙÙkkkkhhhh;;;; ffffoooooooojjjj....kkkkkkkk sasa sasa ddddhhhh yyyy[[ss[[ss kkkkkkkk iiiijjjjhhhh{{{{kkkkkkkk dddd ss ss ffffyyyy,,,, yyyy[[ss[[ss kkkkkkkk iiiijjjjhhhh{{{{kkkkdddd ddddhhhh ffffttttEEEEeeeennssnnss kkkkffffjjjj;;;;kkkk aa aa gekjk mí’s ; bl ckr d s fy, rdZlaxr vk’oklu izkIr djuk gS fd D;k lexz foÙkh; fooj.k egRoi.w k Z xyr c;kuh l s ;Dq r gS a rFkk /kk[s kk/kM+h vFkok pdw d s dkj.k g Sa vkSj y[s kk ijh{kd dh ,slh fjikVs Z tkjh djuk gS] ftle sa gekjk er ‘kkfey gAS rdZlxa r vk’oklu ,Ma mPpLrjh; vk’oklu g Sa yfsdu ;g dkbs Z xkjVa h ugh a g S fd y[s kk ijh{k.k lca /akh ekudk sa d s vuqlkj vk;kfstr dkbs Z y[s kk ijh{kk ;fn dkbs Z egRoi.w k Z xyr c;kuh ekStnw gk s rk s mldk ge’s kk gh irk yxk ysrh gSA xyr c;kuh /kk[s kk/kM+h vFkok pdw ls gk s ldrh gS vkSj og egRoi.w k Z le>h tkrh gS] ;fn vyx vyx vFkok lex z :i l s o s bu foÙkh; fooj.kk sa d s vk/kkj ij miHkkDs rkvk sa }kjk fy, x, vkfFkdZ fu.k;Z k sa dks iHzkkfor dj ldr s gS]a ,slh rdZlxa r lHakkouk gk s ldrh gSA y[s kkda u lca /akh ekudk sa d s vuqlkj ,d y[s kk ijh{kk d s Hkkx d s :i e sa ge i’s ksoj fu.k;Z inz ku djr s g Sa vkSj iwjh y[s kk ijh{kk d s nkSjku i’s ksoj lna gs cuk dj j[kr s gASa ge % • foÙkh; fooj.kk sa dh egRoi.w kZ xyr c;kuh d s tkfs[keksa dh igpku vkSj vkdyu djr s gS]a pkgs o s /kk[s kk/kM+h vFkok pdw d s dkjd gk]sa ,sl s tkfs[keksa d s fy, y[s kk ijh{kk ifzrfØ;k dk fu”iknu djr s gS a vkSj ,sl s ys[kk ijh{kk lk{; izkIr djr s gS]a tk s gekj s er d s fy, ,d vk/kkj inz ku dju s d s fy, ,d vk/kkj inz ku djr s gASa dkbs Z egRoi.w k Z xyr c;kuh dk irk u yxk iku s dk tkfs[ke] tk s /kk[s kk/kM+h l s gS] pdw d s ifj.kkeLo:i tkfs[ke l s vf/kd gksrk gS D;kfsad /kk[s kk/kM+h e sa feyh Hkxr] tkylkth] tkuc>w dj dh xb Z pwd] xyr izLrfqr vFkok vkarfjd fu;a=.k dk s vksojjkbM djuk ‘kkfey gk s ldrk gSA • y[s kk ijh{kk ifzØ;k d s fy,] tk s bu ifjLFkfr;k sa e sa mi;Dq r gk]s y[s kk ijh{kk d s laxr vkarfjd fu;a=.k dh tkudkjh izkIr djukA • i;z Dq r y[s kkda u uhfr;k sa dh mi;Dq rrk dk eYw ;kda u djuk vkSj y[s kkadu vueq kuk sa dk rdZlxa r gkus k vkSj icz /aku }kjk fd, x, lxa r idz Vhdj.k djukA • lex z izLrfqr] lajpuk vkSj foÙkh; fooj.kk sa d s v’a k dk eYw ;kda u djuk] ftle sa idz Vhdj.k ‘kkfey gS vkSj D;k foÙkh; fooj.kk sa esa fof’k”V yus nus vkSj vk;kts u bl <xa l s izLrqr fd, x, gS a fd og mfpr izLrfqr gSA geu s ‘kklu dk s vU; ekeyks a ds chp y[s kk ijh{kk dh ;kts uk dk nk;jk vkSj le; vkSj egRoi.w k Z y[s kk ijh{kk fu”d”k Z inz ku fd, gS a ftuesa vkarfjd fu;a=.k e sa fdlh egRoi.w k Z deh ‘kkfey gS] ftldh geu s gekjh y[s kk ijh{kk d s nkSjku igpku dh gSA ge ‘kklu dk s ,slk fooj.k Hkh inz ku djr s g Sa fd geu s fu”i{k uSfrd vi{s kkvk sa dk ikyu fd;k gS vkSj mud s lkFk lHkh lca /ak rFkk ,sl s vU; ekeyk]sa tk s gekjh fu”i{krk vkSj tgk a ykx w gk]s laxr laj{kk lalfwpr djr s gSAa vvvvUUUU;;;; eeeeííqqííqq ss ss 1- iiiittwawattwawa hhhhxxxxrrrr ddddkkkk;;;; ZZ ZZ iiiixxzzxxzz ffffrrrr iiiijjjj ,sl s ixz fr ij itwa hxr dk; Z yafcr g]Sa ftud s fy, laLFkku }kjk ,d fopkj.kh; le; vof/k d s fy, vkx s dksb Z dk; Z ‘k:q ugh a fd;k x;k gS] ftudh lpw h uhp s nh xb Z gS a % ffffoooooooojjjj....kkkk ////kkkkuuuujjjjkkkkffff’’’’kkkk ddddcccc llll ss ss yyyyffaaffaaccccrrrr@@@@ vvvvffffHHHHkkkk;;;;ffqqffqqDDDDrrrr ¼¼¼¼####----½½½½ mRÑ”Vrk dUsn z vtesj 62]28]800 2010 l s iwoZ t;iqj pSIVj 30]11]000 2016 d s ckn l s dkbs Z dk;Z ugh a ik;k x;k gSnjkckn mRÑ”Vrk dUsn z 10]37]781 o”k Z 2015 e sa ,p lh b Z fcfYMxa e sa Qk;j gkbMVªs vkSj fLidaz yj flLVe dh vkifwr Z vkSj laLFkkiuk dh ykxr d s dkj.k O;; gbq Z /kujkf’k dk s n’kkZrk gSA t;iqj mRÑ”Vrk dUsnz 62]962 fnukda 31@03@2017 dk s Mkys fQu bta hfu;j dk s en` k tkpa d s fy, Hkxq rku fd;k x;kA mld s ckn l s vc rd dkbs Z vU; dk; Z ugh a fd;k x;k gSA uoh eEqcb Z mÑ”Vrk dUsnz 4]99]78]350 fnukda 13 tyq kbZ] 2016 dk s vafre jkf’k 524750@& #i, Hkxq rku dh xb Z Fkh vkSj 17 vxLr] 2016 dk s xyq jkt fuek.Z k d s fy, 22400@& #i, dk Hkxq rku fd;k x;kA rFkkfi] vkfcVZ ª’s ku ;kfpdk ¼,l Vh½ 7232@2017 d s rgr ckEc s mPp U;k;ky; d s le{k okn yafcr gSA¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 15 2- laLFkku u s itwa hxr ifjlia fÙk;k sa dh [kjhn d s le; th ,l Vh buiVq ØfsMV fy;k gS] ftld s dkj.k itwa hxr ifjlia fÙk;k sa d s ldy cgh eYw ; e sa deh gk s jgh gS vkSj ,slk th ,l Vh buiVq ØfsMV y[s kk sa es a cê s [kkr s es a Mkyk x;k gSA 3- foÙkh; fooj.kk sa e sa 88 pSIVjk sa d s foÙkh; fooj.k ‘kkfey gS]a ftuesa 7 pSIVjksa d s y[s k s Hkh ‘kkfey gS]a ftuds fy, ge sa y[s kk ijhf{kr y[s k sa izkIr ugh a g,q g]Sa ftue sa 112-19 djkMs + #i, dh dyq ifjlia fÙk;k a n’kkbZ Z xb Z g Sa vkSj 24-78 djkMs + #i, dk jktLo ¼ifzrifwr Z lfgr½] vU; y[s kk ijh{kdk sa }kjk y[s kk ijhf{kr gS]a ftudh fu;fqDr lca fa/kr {ks=h; ifj”knk sa vkSj pSIVjk sa d s ‘kklh fudk; }kjk vkb Z lh MCY; w , fofu;e] 1959 esa fofu;e 133 baLVhV;~ Vw d s pSIVj mi fu;e d s [kaM 26 d s vuqlkj dh xbZ gS] ftldh fjikVs Z laLFkku d s icz /aku }kjk ge sa izLrqr dh xb Z gSA bu mijkDs r 7 pSIVjk sa e sa 2-95 djkMs + #i, dh dyq ifjlia fÙk;k a vkSj 0-87 djkMs + #i, dk jktLo n’kk;Z k x;k gSA foÙkh; o”k Z 2018&19 d s fy, laLFkku d s lefsdr foÙkh; fooj.kk sa e sa 11 pSIVjk sa d s y[s k s ‘kkfey ugh a gS a D;kfsad mud s Lrj ij dkbs Z y[s kk ugh a j[kk x;kA foÙkh; o”k Z 2018&19 d s fy, laLFkku d s lefsdr foÙkh; fooj.kk sa e sa 81 y[s kk ijhf{kr pSIVj ‘kkfey gS]a ftue sa l s 20 pSIVjk sa dh y[s kk ijh{kk pkVMZ Z vdkmVa Vsa }kjk dh xb Z Fkh vkSj 61 pSIVjk as dh y[s kk ijh{kk ykxr y[s kkdkjk sa }kjk dh xb Z FkhA 4- laLFkku e sa viuh ikB;~ Øe dh oLrq lpw h dk iqjkuk LVkWd gS vkSj 38]73]847@& #- dh dEiDs V fMLd tks 2012 l s iwo Z dh gS bl o”kZ d s nkSjku ;g jkf’k cê s [kkr s e sa Mkyh xb Z gSA 5- baLVhV;~ Vw vkWQ dkWLV ,dkmVa Vsa ~l vkWQ bfaM;k ¼vkb Z lh , vkb½Z dh mÙkjh Hkkjr {ks=h; ifj”kn ~ ¼,u vkb Z vkj lh½ d s ekey s e]sa tSlk fd lca fa/kr y[s kk ijh{kd }kjk lfwpr fd;k x;k gS vkSj y[s kk fVIif.k;k sa l s Li”V gS] ifj”kn ij 1]85]500@& #- dh cdk;k dj dh ekxa gSA pfwad ,u vkb Z vkj lh vk;dj izkf/kdkfj;ksa d s lkFk ekey s dk s mBk jgk gS] nMa C;kt d s lca /ak e sa cfg;k sa e sa dkbs Z izko/kku ugh a fd;k x;k gS tk s fd n;s gkAs ,u vkb Z vkj lh dk ;g er g S fd ,ls h ekxa oS/k ugh a gk s ldrh D;kfsad ml s Bhd dju s dh t:jr g S vkSj vk;dj foHkkx d s lkFk vuqoruZ dj jgk gS ;|fi cdk;k ekxa d s fy, izko/kku@ lek;kts u y[s kk cfg;k sa e sa fd;k x;k gSA mmmmiiii;;;;ääqZqZääqZqZ dddd ss ss vvvv////;;;;////kkkkhhhhuuuu ggggeeee ffffjjjjiiiikkkkVVssVVss ZZ ZZ nnnnsrsrsrsr ss ss ggggSS aaSS aa ffffdddd %%%% ¼d½ geu s lHkh lpw uk vkSj Li"Vhdj.k ekxa s gS a vkSj çkIr dj fy, g]Sa tk s gekjh tkudkjh vkSj fo'okl d s vuqlkj dNq NkVs s pSIVjk sa d s ekeyk sa dks NkMs d+ j gekjh y[s kk ijh{kk d s fy, vko';d Fk(s ¼[k½ gekjh jk; e sa dkuuw u vifs{kr lefqpr y[s kk cfg;k a baLVhVîVw v‚Q dksLV ,dkmVa Vsa ~l v‚Q bfaM;k }kjk j[kh xb Z gS]a tSlk fd bu cfg;k sa dh gekjh tkpa l s Li"V gS ¼vkSj gekjh y[s kk ijh{kk d s ç;kts u l s {ks=k sa vkSj ftu pSIVjk sa dk geu s nkSjk ugh a fd;k gS] tc rd fd mijkäs fcUn q 3 e sa vU;Fkk u dgk tk, ogk a l s leqfpr fjVu Z çkIr gk s x, gS a ½ ( ¼x½ lca fa/kr {ks=k sa vkSj pSIVjk sa d s y[s kk ijh{kdk sa }kjk y[s kk ijhf{kr] laLFkku ds {ks=h; vkSj pSIVj dk;kyZ ;k sa d s y[s kksa dh fjikVs Z tSlk ge sa çkIr gbq Z Fkh] bl fjikVs Z dk s rS;kj dju s e sa lefqpr fopkj fd;k x;k gSA ¼?k½ mijkäs iSjk e sa gekj s er d s fy, vk/kkj e sa mfYyf[kr gekjh fVIif.k;k sa d s v/;/khu ge fjikVs Z nsr s g Sa fd a ryq u i=] vk; vkSj O;; y[s kk rFkk udn izokg fooj.k {ks=k sa o ftu pSIVjk sa dk geu s nkSjk ugh a fd;k gS] mul s çkIr y[s kk cfg;k sa vkSj fjVu Z d s vuqlkj gSA ————rrrr ss ss cccchhhh ,,,,eeee pppp====FFFFkkkk ,,,,MMaaMMaa dddd--aa--aa ,,,,yyyy ,,,,yyyy iiiihhhh pkVMZ Z ,dkmVa Vsa ,Q vkj ,u% 301011b@Z b0Z 0025 rkjh[k% 07-08-2019 LFkku % dkys dkrk llllhhhh ,,,, llllttaattaa ;;;; lllljjjjddddkkkkjjjj Hkkxhnkj lnL;rk l[a ;k% 064305 ; w Mh vkb Z ,u % 19064305,,,,,,y549016 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] ffffnnnn bbbbaLaLaLaLVVVVhhhhVVVV;;~~;;~~ VVwwVVww vvvvkkkkWWQQWWQQ ddddkkkkWWLLWWLLVVVV ,,,,ddddkkkkmmmmVVaaVVaa VVsasaVVsasa ~l~l~l~l vvvvkkkkWWQQWWQQ bbbbffaaffaaMMMM;;;;kkkk ffffnnnnuuuukkkkddaaddaa 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011119999 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss vvvvuuuuqlqlqlqlkkkkjjjj rrrryyqqyyqq uuuu iiii==== ffffooooxxxxrrrr oooo””””kkkk ZZ ZZ oooorrrreeZZeeZZ kkkkuuuu oooo””””kkkk ZZ ZZ 2222000011117777&&&&11118888 ffffoooooooojjjj....kkkk vvvvuuuullllppwwppww hhhh llll--aa--aa 2222000011118888&&&&11119999 ####---- ####---- ####---- llllaLaLaLaLFFFFkkkkkkkkuuuu ffffuuuuffff////kkkk : 2,732,861,414 lkekU; fuf/k (1) 2,906,564,207 1,454,430 depZ kjh minku fuf/k (2) 1,815,482 8,375,218 fofo/k iqjLdkj fuf/k (3) 8,577,189 12,963,634 vU; fuf/k (4) 27,574,582 2,755,654,696 ddddyyqqyyqq 2,944,531,460 }}}}kkkkjjjjkkkk nnnn''''kkkkkkkkbbZZbbZZ ZZ ZZ xxxxbbbb ZaZa ZaZa %%%% vpy ifjlia fÙk;k a (5) 1,150,736,244 ¼d½ ldy CykWd 1,195,990,540 483,259,364 ¼[k½ eYw ;gzkl ?kVk, a 529,702,291 667,476,880 ¼x½ fuoy CykWd 666,288,249 134,801,939 py jgk itwa h dk; Z 83,123,206 110,050,750 fuo’s k (6) 111,150,750 2,057,910,663 oreZ ku ifjlia fÙk (7) 2,335,543,088 56,919,417 _.k ,o a vfxez (8) 49,287,461 2,114,830,080 2,384,830,549 271,504,953 ?kVk, a % oreZ ku n;s rk, a vkSj izko/kku (9) 300,861,294 1,843,325,127 ffffuuuuooooyyyy oooorrrreeZZeeZZ kkkkuuuu iiiiffffjjjjlllliiaaiiaa ffffÙÙÙÙkkkk 2,083,969,255 2,755,654,696 ddddyyqqyyqq 2,944,531,460 yyyy[[ss[[ss kkkkkkkk sasa sasa iiiijjjj ffffVVVVIIIIiiiiffff....kkkk;;;;kkkk aaaa 16 mmmmiiii;;;;DDqZqZDDqZqZ rrrr ::::iiii eeee sasa sasammmmffffYYYYyyyyffff[[[[kkkkrrrr vvvvuuuuqlqlqlqlffwwffwwpppp;;;;kkkk aa aayyyy[[ss[[ss kkkkkkkk sasa sasadddd ss ss HHHHkkkkkkkkxxxx gggg SaSaSaSa gekjh lya Xu fjikVs Zds vuqlkj —r scccchhhh ,,,,eeee pppp====FFFFkkkk ,,,,MMaaMMaa dddd--aa--aa ,,,,yyyy,,,,yyyyiiiihhhh pkVMZ Z,dkmVa Vsa ~l QeZ ita h- l-a% 301011b@Z b3Z 00025 lh,e, lkes k cuthZ lh,e, ,y- x:q eÆwr foHkkx v/;{k ¼foŸk½ lfpo ¼dk;dZ kjh½ lh,e, cyÇonj Çlg lh,e, vfer vkuna vkIV s mik/;{k v/;{k LLLLFFFFkkkkkkkkuuuu %%%% ddddkkkkyyssyyss ddddkkkkrrrrkkkk ffffnnnnuuuukkkkddaaddaa %%%% 22221111@@@@00007777@@@@2222000011119999¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 17 ffffnnnn bbbbaLaLaLaLVVVVhhhhVVVV;;~~;;~~ VVwwVVww vvvvkkkkWWQQWWQQ ddddkkkkWWLLWWLLVVVV ,,,,ddddkkkkmmmmVVaaVVaa VVsasaVVsasa ~l~l~l~l vvvvkkkkWWQQWWQQ bbbbffaaffaaMMMM;;;;kkkk ffffnnnnuuuukkkkddaaddaa 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011119999 ddddkkkk ss ss lllleeeekkkkIIIIrrrr oooo””””kkkk ZZ ZZ dddd ss ss ffffyyyy,,,, vvvvkkkk;;;; vvvvkkkkSSjjSSjj OOOO;;;;;;;; ddddkkkk yyyy[[ss[[ss kkkkkkkk ffffooooxxxxrrrr oooo””””kkkk ZZ ZZ oooorrrreeZZeeZZ kkkkuuuu oooo””””kkkk ZZ ZZ ffffoooooooojjjj....kkkk 2222000011117777&&&&11118888 ####---- vvvvuuuu--qq--qq llll--aa--aa 2222000011118888&&&&11119999 vvvvkkkk;;;; : 42,989,740 lnL;rk ,o a vU; ‘kYq d (10) 47,381,067 509,972,043 f’k{k.k ,o a vU; ‘kYq d (11) 651,303,460 158,400,672 ijh{kk ,o a vU; ‘kYq d (12) 164,553,505 32,399,883 lh ih Mh ,o a vU; dk;dZ ez ‘kYq d 25,437,450 1,094,290 if=dk d s v’a knku d s fy, foKkiu lfgr 770,504 1,178,115 idz k’ku dh fcdzh 872,270 131,210,694 C;kt 147,912,045 6,933,423 vU; vk; 9,579,256 884,178,860 ddddyyqqyyqq %%%% 1,047,809,557 OOOO;;;;;;;;%%%% 244,157,970 LFkkiuk (13) 223,781,686 110,795,802 dk;kyZ ; O;; (14) 133,963,700 1,622,892 lkfaof/kd y[s kk ijh{kk ‘kYq d 1,690,365 14,406,034 ;k=k ,o a okgu 16,151,166 96,375,805 ijh{kk O;; (15) 98,846,173 25,323,823 ifj”kn ~ ,o a lfefr dh cSBdk sa dk O;; 27,055,484 280,438 fVªC;uw y lfgr puq ko dk [kpZ 140,836 4,889,018 if=dk O;; 8,729,687 11,161,507 fon’s kh fudk;k sa dk s lnL;rk v’a knku 5,562,372 3,022,304 lEeys u ,o a varjk”ZVzh; cSBdsa 7,490,782 31,311,358 lh- ih- Mh- rduhdh dkS’ky fodkl ,o a vU; dk;ØZ e O;; (16) 38,567,088 14,942,939 O;kolkf;d fodkl O;; 13,499,062 110,287,790 dkfspxa O;; 127,057,527 25,503,476 v/;;u lkefx;z ksa ,o a fooj.kk sa dh [kir 33,800,037 567,606 idz k’ku lkexzh dh [kir 217,160 12,257,836 cê s & [kkr s e sa Mkyh xb Z vU; ifjlia fÙk;k a ¼LVkWd ,o a nus nkj½ 6,179,406 57,827,743 eYw ;gzkl (5) 54,079,72418 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 764,734,341 ddddyyqqyyqq 796,812,255 119,444,519 OOOO;;;;;;;; llll ss ss vvvvffff////kkkkdddd vvvvkkkk;;;; ggggkkkkuussuuss ss ss dddd ss ss ddddkkkkjjjj....kkkk vvvvkkkkffff////kkkkDDDD;;;; ‘‘‘‘kkkk””ss””sskkkk jjjjkkkkffff’’’’kkkk ttttkkkk ss ss vvvvkkkkxxxx ss ss yyyy ss ss ttttkkkkbbbb ZZ ZZ xxxxbbbb ZZ ZZ ggggSS SS 250,997,302 (5,053,508) vof/k iwo Z lek;kts u ¼fuoy½ (14 dddd) (258,479) 114,391,011 llllkkkkeeeekkkkUUUU;;;; ffffuuuuffff////kkkk eeee sasa sasa vvvvararararffffjjjjrrrr OOOO;;;;;;;; ddddkkkk vvvvffff////kkkk’’’’kkkk””ss””sskkkk@@@@ ¼¼¼¼????kkkkkkkkVVVVkkkk½½½½ ggggkkkkuussuuss ss ss dddduussuuss kkkkrrrr ss ss ‘‘‘‘kkkk””ss””sskkkk 250,738,823 mmmmiiii;;;;DDqZqZDDqZqZ rrrr ::::iiii eeee sasa sasa mmmmffffYYYYyyyyffff[[[[kkkkrrrr vvvvuuuuqlqlqlqlffwwffwwpppp;;;;kkkk aa aa yyyy[[ss[[ss kkkkkkkk sasa sasa dddd ss ss HHHHkkkkkkkkxxxx gggg SSaaSSaa gekjh lya Xu fjikVs Zds vuqlkj —r scccchhhh ,,,,eeee pppp====FFFFkkkk ,,,,MMaaMMaa dddd--aa--aa ,,,,yyyy,,,,yyyyiiiihhhh lh,e, lkes k cuthZ ` lh,e, ,y- x:q eÆwr pkVMZ Z,dkmVa Vsa ~l foHkkx v/;{k ¼foŸk½ lfpo ¼dk;dZ kjh½ QeZ ita h- l-a% 301011b@Z b3Z 00025 lh,e, cyÇonj Çlg lh,e, vfer vkuna vkIV s mik/;{k v/;{k LLLLFFFFkkkkkkkkuuuu %%%% ddddkkkkyyssyyss ddddkkkkrrrrkkkk ffffnnnnuuuukkkkddaaddaa %%%% 22221111@@@@00007777@@@@2222000011119999 ffffnnnn bbbbaLaLaLaLVVVVhhhhVVVV;;~~;;~~ VVwwVVww vvvvkkkkWWQQWWQQ ddddkkkkWWLLWWLLVVVV ,,,,ddddkkkkmmmmVVaaVVaa VVsasaVVsasa ~l~l~l~l vvvvkkkkWWQQWWQQ bbbbffaaffaaMMMM;;;;kkkk yyyy[[ss[[ss kkkkkkkk sasa sasa dddd ss ss HHHHkkkkkkkkxxxx LLLLoooo::::iiii vvvvuuuuqlqlqlqlppwwppww hhhh vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 1 : 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011119999 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss vvvvuuuuqlqlqlqlkkkkjjjj llllkkkkeeeekkkkUUUU;;;; ffffuuuuffff////kkkk ffffooooxxxxrrrr oooo””””kkkk ZZ ZZ oooorrrreeZZeeZZ kkkkuuuu oooo””””kkkk ZZ ZZ ffffoooooooojjjj....kkkk 2222000011117777&&&&11118888 ####---- 2222000011118888&&&&11119999 ####---- 2,615,711,488 iwoZorh Z ryq u i= d s vuqlkj ‘k”sk 2,732,861,414 tkMs +s : - i) pIsVj dh Hkfwe vkSj Hkou dk iathdj.k 27,199,275 - ii) ykbczsjh fuf/k l s gLrkarj.k - 2,615,711,488 2,760,060,689 2,615,711,488 2,760,060,689 - ?kVk, a % i.q k s dh Hkfwe vkSj Hkou ds fy, lek;kts u 97,290,297 ?kVk, a % lnL; fgrdkjh fuf/k dk s LFkkukarfjr 10,000,000 ?kVk, a % 57o sa ,ulhlh ‘k”sk dk lek;kstu 455,000 2,758,915 tkMs +s % izo’s k ‘kYq d ¼lnL;½ 3,509,992¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 19 2,618,470,403 2,655,825,384 114,391,011 tkMs +s % vk; vkSj O;; y[s ks d s vuqlkj o”k Z d s fy, fuoy vf/k’k”sk 250,738,823 2,732,861,414 ddddyyqqyyqq 2,906,564,207 vv vvuuuuqlqlqlqlppwwppww hhhh llll.aaaa 2 : 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011119999 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss vvvvuuuuqlqlqlqlkkkkjjjj ddddeeeeppZZppZZ kkkkjjjjhhhh mmmmiiiinnnnkkkkuuuu ffffuuuuffff////kkkk ffffooooxxxxrrrr oooo””””kkkk ZZ ZZ oooorrrreeZZeeZZ kkkkuuuu oooo””””kkkk ZZ ZZ ffffoooooooojjjj....kkkk 2222000011117777&&&&11118888 ####---- 2222000011118888&&&&11119999 ####---- 1,127,361 iwoZorh Z ryq ui= d s vuqlkj ‘k”sk 1,454,430 270,024 tkMs +s % o”k Z ds fy, v’a knku 296,209 1,397,385 1,750,639 57,045 tkMs +sa % o”k Z d s fy, fuf/k dh lkof/k tek ij vftZr C;kt 74,013 - ?kVk, a % o”k Z d s nkSjku depZ kfj;k sa dk s inz Ùk minku 9,170 1,454,430 DDDDyyqqyyqq 1,815,482 vv vvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 3 : 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011119999 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss vvvvuuuuqlqlqlqlkkkkjjjj ffffooooffffoooo////kkkk iiiiqjqjqjqjLLLLddddkkkkjjjj ffffuuuuffff////kkkk ffffooooxxxxrrrr oooo””””kkkk ZZ ZZ oooorrrreeZZeeZZ kkkkuuuu oooo””””kkkk ZZ ZZ ffffoooooooojjjj....kkkk 2222000011117777&&&&11118888 ####---- 2222000011118888&&&&11119999 ####---- 7,954,857 fiNy s ryq u i= d s vuqlkj ‘k”sk 8,375,218 241,461 tkMs +s % o”k Z ds nkSjku of`) 64,549 255,302 tkMs +s % o”k Z d s nkSjku gbq Z vk; 262,616 (76,402) ?kVk, a % iqjLdkj dh ykxr (125,194) 8,375,218 ddddyyqqyyqq 8,577,189 vv vvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 4 : 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011119999 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss vvvvuuuuqlqlqlqlkkkkjjjj vvvvUUUU;;;; ffffuuuuffff////kkkk 546,134 Hkou fuf/k 110,598 62,961 iqLrdky; fuf/k 22,800 12,354,539 fofo/k fuf/k 27,441,184 12,963,634 ddddyyqqyyqq 27,574,58220 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] ffffnnnn bbbbaLaLaLaLVVVVhhhhVVVV;;~~;;~~ VVwwVVww vvvvkkkkWWQQWWQQ ddddkkkkWWLLWWLLVVVV ,,,,ddddkkkkmmmmVVaaVVaa VVsasaVVsasa ~l~l~l~l vvvvkkkkWWQQWWQQ bbbbffaaffaaMMMM;;;;kkkk yyyy[[ss[[ss kkkkkkkkvvvvkkkk sasa sasadddd ss ssHHHHkkkkkkkkxxxx LLLLoooo::::iiii vvvvuuuuqlqlqlqlppwwppww hhhh vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 5 : 22221111 eeeekkkkpppp ZZ ZZ2222000011119999 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ssvvvvuuuuqlqlqlqlkkkkjjjj vvvvpppp yyyy iiiiffffjjjjlllliiaaiiaa ffffÙÙÙÙkkkk;;;;kkkk aaaa llllddddyyyy CCCCyyyykkkkWWddWWdd eeeeYYwwYYww;;;; ggggzkzkzkzkllll@@@@ iiiiffffjjjj’’’’kkkkkkkk//ss//sskkkkuuuu ffffuuuuooooyyyy CCCCyyyykkkkWWddWWdd ????kkkkVVVVkkkk,,,, aa aa%%%% vvvvooooffff////kkkk 31.03.2019 ttttkkkkMMssMMss @@+sa+sa@@+sa+sa ????kkkkVVVVkkkk,,,, aa aa 01.04.18 31.03.2019 ffffooooxxxxrrrr oooo””””kkkk ZZZZ ddddkkkk ss ssiiiizkzkzkzkjjjjffaaffaaHHHHkkkkdddd vvvvooooffff////kkkk dddd ss ss dddd ss ssnnnnkkkkSjSjSjSjkkkkuuuu vvvvppppyyyy ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss 01.04.2018 oooo””””kkkk ZZ ZZ dddd ss ss %%%% oooo””””kkkk ZZ ZZdddd ss ss rrrrdddd 2017-18 iiiiffffjjjjlllliiaaiiaa ffffÙÙÙÙkkkk;;;;kkkk sasa sasa yyyykkkkxxxxrrrr nnnnkkkkSjSjSjSjkkkkuuuu iiiiffffjjjjlllliiaaiiaa ffffÙÙÙÙkkkk;;;;kkkk sasa sasa ddddhhhh vvvvuuuuqlqlqlqlkkkkjjjj rrrrdddd ffffyyyy,,,, nnnnkkkkSjSjSjSjkkkkuuuu vvvvppppyyyy bbbbllll oooo””””kkkk ZZZZ ddddkkkk ffffoooooooojjjj....kkkk vvvvffffHHHHkkkkooooff``ff``)))) ffffccccØØØØhhhh @@@@ ddddyyqqyyqq iiiiffffjjjjlllliiaaiiaa ffffÙÙÙÙkkkk;;;;kkkk sasa sasa 2018-19 lllleeeekkkk;;;;kkkkttssttss uuuu ddddkkkk eeeeYYwwYYww;;;;ggggzkzkzkzkllll lllleeeekkkk;;;;kkkkttssttss uuuu ####---- ####---- ####---- ####---- ####---- ####---- ####---- ####---- ####---- ####---- eeeewrwrwrwr ZZ ZZ iiiiffffjjjjlllliiaaiiaa ffffÙÙÙÙkkkk;;;;kkkk:aaaa ÝÝÝÝhhhhggggkkkkYYssYYss MMMM HHHHkkkkffwwffwweeee 160,793,820 27,199,275 (27,199,275) 160,793,820 - - - 160,793,820 160,793,820 yyyyhhhhtttt ggggkkkkYYssYYssMMMM HHHHkkkkffwwffwweeee 64,484,501 64,484,501 7,189,785 832,057 8,021,842 56,462,659 57,294,716 ÝÝÝÝhhhhggggkkkkYYssYYss MMMM HHHHkkkkoooouuuu 623,571,813 43,462,562 - 667,034,375 277,494,634 36,854,021 (1,264,068) 313,084,587 353,949,788 346,077,179 QQQQuuuuhhhhppZZppZZ jjjj vvvvkkkkSjSjSjSj ffffQQQQffffVVVVXXaaXXaallll 76,272,746 1,279,346 77,552,092 35,587,421 4,293,093 (1,132,266) 38,748,248 38,803,844 40,685,325 iiiiqLqLqLqLrrrrddddkkkkyyyy;;;; ddddhhhh iiiiqLqLqLqLrrrrdddd sasasasa 13,328,281 9,226 1,693,579 11,643,928 12,902,330 305,066 (1,980,868) 11,226,528 417,400 425,951 ddddkkkk;;;;kkkkyyZZyyZZ ;;;; mmmmiiiiLLLLddddjjjj 86,952,956 65,167 (737,732) 86,280,391 45,621,565 6,469,957 (2,477,923) 49,613,599 36,666,792 41,331,391 ttttuussuuss jjjjVVssVVss llll ZZZZ 15,096,972 949,392 - 16,046,364 7,465,500 1,237,223 25,701 8,728,424 7,317,940 7,631,472 ffffyyyy¶¶¶¶VVVV 14,063,133 - 14,063,133 6,256,938 1,170,929 7,427,867 6,635,266 7,806,195 eeeekkkkVVssVVss jjjj ddddkkkkjjjj 536,116 204,387 740,503 444,808 26,520 118,892 590,220 150,283 91,308 ddddIIaaIIaa;;;;VVwwVVww jjjj 54,523,080 1,541,355 56,064,435 52,046,393 1,676,189 (882,437) 52,840,145 3,224,290 2,476,687 llllkkkkbbbbffffddddyyyy 8,368 8,368 8,368 8,368 - - vvvveeeewrwrwrwr ZZ ZZiiiiffffjjjjlllliiaaiiaa ffffÙÙÙÙkkkk;;;;kkkk aa aa: llllkkkkWW¶¶WW¶¶VVVVoooo;;ss;;ss jjjj 41,104,458 174,172 41,278,630 38,241,622 1,214,669 (43,828) 39,412,463 1,866,167 2,862,836 1,150,736,244 74,884,882 (26,243,428) 1,195,990,540 483,259,364 54,079,724 (7,636,797) 529,702,291 666,288,249 667,476,880 ffffooooxxxxrrrr oooo””””kkkk ZZZZ 1,150,736,244 82,392,314 (5,122,076) 1,228,006,482 370,773,369 69,054,319 (10,898,095) 428,929,593 716,164,737 697,050,723 iiiittwawattwawa hhhhxxxxrrrr ddddkkkk;;;; ZZ ZZiiiixxzzxxzz ffffrrrr iiiijjjj 83,123,206 134,801,939 ffffnnnn bbbbaLaLaLaLVVVVhhhhVVVV;;~~;;~~ VVwwVVww vvvvkkkkWWQQWWQQ ddddkkkkWWLLWWLLVVVV ,,,,ddddkkkkmmmmVVaaVVaa VVsasaVVsasa ~l~l~l~l vvvvkkkkWWQQWWQQ bbbbffaaffaaMMMM;;;;kkkk yyyy[[ss[[ss kkkkkkkkvvvvkkkk sasa sasadddd ss ssHHHHkkkkkkkkxxxx LLLLoooo::::iiii vvvvuuuuqlqlqlqlppwwppww hhhh vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 6 : 33 331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011119999 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ssvvvvuuuuqlqlqlqlkkkkjjjj ffffuuuuoooo’’ss’’sskkkk ¼¼¼¼yyyykkkkxxxxrrrr iiiijjjj½½½½ ffffooooxxxxrrrr oooo””””kkkk ZZ ZZ oooorrrreeZZeeZZ kkkkuuuu oooo””””kkkk ZZ ZZ 2222000011117777&&&&11118888 ffffoooooooojjjj....kkkk 2222000011118888&&&&11119999 ####---- ####---- lllljjjjddddkkkkjjjjhhhh UUUU;;;;kkkkllll dddd ss ss‘‘‘‘kkkk;;ss;;ss jjjj : 10 #- iRz;ds d s 50 ‘k;s j 500 lfgr pSEcj izsfelsal dk%svkijfsVo lkslkbVh fyfeVsM] eEqcbZ 500 (iwo Z e sa t; cn`a kou izhfefll VªLV QMa ] ckEc s d s :i e sa of.kZr) 110,000,000 vkb Z lh , vkb Z d s fnokfy;k O;olkf;d ,tsalh e sa fuo’s k 110,000,000 (10 #- izR;ds d s inz Ùk ‘k;s j dh l[a ;k 1,10,00,000) vkj oh vk s e sa fuo’s k 1,100,000 50,250 - vU; 50,250 110,050,750 ddddyyqqyyqq 111,150,750¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 21 vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 7 : 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011119999 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss vvvvuuuuqlqlqlqlkkkkjjjj oooorrrreeZZeeZZ kkkkuuuu iiiiffffjjjjlllliiaaiiaa ffffÙÙÙÙkkkk;;;;kkkk aaaa ffffooooxxxxrrrr oooo””””kkkk ZZ ZZ oooorrrreeZZeeZZ kkkkuuuu oooo””””kkkk ZZ ZZ 2222000011117777&&&&11118888 ffffoooooooojjjj....kkkk 2222000011118888&&&&11119999 ####---- ####---- ####---- LLLLVVVVkkkkWWddWWdd : 1,906,264 - idz k’ku LVkWd ¼ykxr ij½ 2,471,199 5,765 - iis j LVkWd ¼ykxr ij½ 6,980 11,550,850 - foojf.kdk LVkWd lfgr vè;;u lkexzh ¼ykxr ij½ 4,346,437 1,830,905 - vU; lkexzh dk LVkWd ¼ykxr ij½ 1,800,661 32,534,495 ffffooooffffoooo////kkkk ddddttttnnZZnnZZ kkkkjjjj 42,212,546 - ?kVk, a % lna gs kLin dtnZ kjk sa d s fy, izko/kku - 42,212,546 74,458,426 vvvvUUUU;;;; iiiizkzkzkzkIIIIrrrrOOOO;;;; 79,287,401 uuuuddddnnnnhhhh vvvvkkkkSSjjSSjj ccccddSaSaddSaSa ‘‘‘‘kkkk””ss””sskkkk : 1,139,843 udnh gkFk e sa 1,125,674 vvvvuuuuqlqlqlqlffwwffwwpppprrrr ccccSSddSSddkkkk sasa sasa dddd ss ss iiiikkkkllll ‘‘‘‘kkkk””ss””sskkkk : 91,923,814 pky w [kkr sa esa 109,870,442 45,592,290 cpr [kkr s esa 52,163,099 1,796,968,011 ccccSSddaaSSddaa kkkk sasa sasa dddd ss ss iiiikkkkllll llllkkkkooooffff////kkkk tttteeeekkkk: 2,042,258,649 2,057,910,663 ddddyyqqyyqq 2,335,543,088 vv vvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 8 : 33 331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011119999 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss vvvvuuuuqlqlqlqlkkkkjjjj ____....kkkk vvvvkkkkSSjjSSjj vvvvffffxxxxeezzeezz ffffooooxxxxrrrr oooo””””kkkk ZZ ZZ oooorrrreeZZeeZZ kkkkuuuu oooo””””kkkk ZZ ZZ ffffoooooooojjjj....kkkk 2222000011117777&&&&11118888 ####---- 2222000011118888&&&&11119999 ####---- 20,946,264 vU; vfxez 9,150,288 510,925 depZ kfj;k sa dk s R;kSgkj vfxez 303,695 3,586,019 fon’s kh fudk;k sa dk s vfxez lnL;rk v’a knku - 24,774,496 Vh Mh ,l izkfIr 32,668,069 1,461,610 iwo Z inz Ùk [kpZ 1,700,631 5,640,103 tek 5,464,778 56,919,417 ddddyyqqyyqq 49,287,461 vv vvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 9 : 33 331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011119999 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss vvvvuuuuqlqlqlqlkkkkjjjj oooorrrreeZZeeZZ kkkkuuuu nnnn;;ss;;ss rrrrkkkk,,,, aa aa ,,,,oooo aa aa iiiizkzkzkzkoooo////kkkkkkkkuuuu ffffooooxxxxrrrr oooo””””kkkk ZZ ZZ oooorrrreeZZeeZZ kkkkuuuu oooo””””kkkk ZZ ZZ ffffoooooooojjjj....kkkk 2222000011117777&&&&11118888 ####---- 2222000011118888&&&&11119999 ####---- oooorrrreeZZeeZZ kkkkuuuu nnnn;;ss;;ss rrrrkkkk,,,, aa aa : 3,180,858 ykbczsjh tek 2,278,701 52,009,990 fofo/k _.k 43,652,760 40,408,071 vkj lh ,o a pSIVj d s ikl pky w [kkrk 53,917,615 155,536,793 vU; nus nkfj;k a 185,785,997 5,311,945 Vh Mh ,l n;s 6,147,994 15,057,296 izko/kku 9,078,227 271,504,953 ddddyyqqyyqq 300,861,29422 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 10 : 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011119999 ddddkkkk ss ss lllleeeekkkkIIIIrrrr oooo””””kkkk ZZ ZZ dddd ss ss ffffyyyy,,,, llllnnnnLLLL;;;;rrrrkkkk vvvvkkkkSjSjSjSj vvvvUUUU;;;; ‘‘‘‘kkkkYYqqYYqq dddd ffffooooxxxxrrrr oooo””””kkkk ZZ ZZ oooorrrreeZZeeZZ kkkkuuuu oooo””””kkkk ZZ ZZ ffffoooooooojjjj....kkkk 2222000011117777&&&&11118888 ####---- 2222000011118888&&&&11119999 ####---- 34,532,979 okf”kdZ lnL;rk ‘kYq d 38,952,486 7,055,770 lnL;k sa dk dk; Z iez k.k i= ‘kYq d 8,206,267 9,600 xMzs lh- MCY; w ,- ‘kYq d - 401,192 lnL;k sa dh f’kdk;r@ cgkyh ‘kYq d@ ukekda u ‘kYq d 92,370 500 iez kf.kr lfqo/kk dUsn z ‘kYq d - 971,684 lnL;rk vkSj iez k.ku ‘kYq d & vkb Z ,e , ¼; w ,l ,½ 83,324 18,015 cgs rj fLFkfr iez k.k i= 46,620 42,989,740 ddddyyqqyyqq 47,381,067 vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 11 : 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011119999 ddddkkkk ss ss lllleeeekkkkIIIIrrrr oooo””””kkkk ZZ ZZ dddd ss ss ffffyyyy,,,, ffff’’’’kkkk{{{{kkkk....kkkk vvvvkkkkSjSjSjSj vvvvUUUU;;;; ‘‘‘‘kkkkYYqqYYqq dddd 2222000011117777&&&&11118888 ####---- ffffoooooooojjjj....kkkk 2222000011118888&&&&11119999 ####---- 21,181,000 Nk=k sa dk ita hdj.k ‘kYq d 23,305,560 5,340,000 izk;kfsxd ifz’k{k.k ita hdj.k ‘kYq d 7,328,000 3,388,234 O;kogkfjd ifz’k{k.k@ fo”k; NVw ‘kYq d 6,796,512 416,904,223 f’k{k.k ‘kYq d 566,607,979 46,535,559 dVS dksl Z vk; 33,251,426 7,837,661 dkfspxa iwjh dju s lca /akh iez k.k i= dk iuq % o/Skhdj.k ‘kYq d 8,363,400 3,408,926 foojf.kdk dh fcØh 3,820,935 5,374,940 v/;;u ukVs ~l dh fcØh 1,791,148 1,500 Mkd] dkfspxa ] iuq o/ZSkhdj.k ,o a u, flj s l s Qkeks± dh fcdzh 38,500 509,972,043 ddddyyqqyyqq 651,303,460 vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 12 : 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011119999 ddddkkkk ss ss lllleeeekkkkIIIIrrrr oooo””””kkkk ZZ ZZ dddd ss ss ffffyyyy,,,, iiiijjjjhhhh{{{{kkkkkkkk vvvvkkkkSjSjSjSj vvvvUUUU;;;; ‘‘‘‘kkkkYYqqYYqq dddd ffffooooxxxxrrrr oooo””””kkkk ZZ ZZ oooorrrreeZZeeZZ kkkkuuuu oooo””””kkkk ZZ ZZ ffffoooooooojjjj....kkkk 2222000011117777&&&&11118888 ####---- 2222000011118888&&&&11119999 ####---- 154,249,803 ijh{kk ‘kYq d 158,891,616 4,147,569 mÙkj i=k sa dh tkpa d s fy, ‘kYq d 5,658,389 - Ldus j lfgr l>q kfor mÙkj dh fcØh - 3,300 ijh{kk iiz =k sa dh fcØh 3,500 158,400,672 ddddyyqqyyqq 164,553,505 vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 13 : 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011119999 ddddkkkk ss ss lllleeeekkkkIIIIrrrr oooo””””kkkk ZZ ZZ dddd ss ss ffffyyyy,,,, LLLLFFFFkkkkkkkkiiiiuuuukkkk ffffooooxxxxrrrr oooo””””kkkk ZZ ZZ oooorrrreeZZeeZZ kkkkuuuu oooo””””kkkk ZZ ZZ ffffoooooooojjjj....kkkk 2222000011117777&&&&11118888 ####---- 2222000011118888&&&&11119999 ####---- 187,134,485 osru vkSj HkÙks 185,326,499 19,188,415 depZ kjh xPzs;Vq h QMa d s fy, fu;kDs rk dk v’a knku 3,511,457 16,618,315 depZ kjh Hkfo”; fuf/k d s fy, fu;kDs rk dk v’a knku 16,151,102 2,480 depZ kjh fgrdkjh fuf/k e sa fu;kDs rk dk v’a knku 2,016 5,389,412 depZ kjh vodk’k udnhdj.k e sa fu;kDs rk dk v’a knku 3,355,262 4,761,026 depZ kjh vodk’k udnhdj.k&fo|eku 5,519,942 5,932,796 fpfdRlk O;; 5,683,331 348,697 depZ kfj;k sa dk s NVq V~ h ;k=k HkRrk 1,094,490 1,364,245 vkj ih ,Q lh i’z kklu vkSj b Z Mh ,y vkb Z fujh{k.k iHzkkj 1,025,603 3,418,099 ifz'k{k.k vkSj fodkl ¼,p vkj Mh½ 2,111,984 244,157,970 ddddyyqqyyqq 223,781,686¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 23 vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 14 : 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011119999 ddddkkkk ss ss lllleeeekkkkIIIIrrrr oooo””””kkkk ZZ ZZ dddd ss ss ffffyyyy,,,, ddddkkkk;;;;kkkkyyZZyyZZ ;;;; OOOO;;;;;;;; ffffooooxxxxrrrr oooo””””kkkk ZZ ZZ oooorrrreeZZeeZZ kkkkuuuu oooo””””kkkk ZZ ZZ ffffoooooooojjjj....kkkk 2222000011117777&&&&11118888 ####---- 2222000011118888&&&&11119999 ####---- 6,494,059 enq .z k ,o a y[s ku lkexhz O;; 6,658,065 8,369,158 Mkd] rkj] nwjHkk”k vkSj QSDl 7,573,571 1,444,520 vkarfjd y[s kk ijh{kk ‘kYq d 1,764,655 10,052,382 fo|qr iHzkkj 10,991,630 200,310 tus sjVs j O;; 258,883 2,547,020 nj sa vkSj dj 2,525,917 385,380 chek 306,746 9,226,142 ejEer vkSj j[k&j[kko O;; 9,135,454 1,378,755 dkj O;; 1,734,767 10,720 tekurh tek ij C;kt 12,570 2,462,439 fof/kd izHkkj 5,462,614 277,266 cdSa iHzkkj 372,082 5,617,145 dIa;Vw j j[k&j[kko O;; 4,908,484 2,170,787 tu lia d Z O;; 2,292,478 1,965,035 n[s kj[s k lca /akh O;; 2,495,251 452,305 iqLrd ,o a if=dk, a 654,803 196,651 f’k”VeMa y ‘kYq d 385,614 318,775 jkti= vf/klpw uk 478,910 2,485,050 depZ kjh dY;k.k 1,598,960 8,062,175 fdjk;k 6,880,611 42,130,884 i'z kklfud iHzkkj 59,845,123 4,548,844 fofo/k O;; 7,626,512 110,795,802 ddddyyqqyyqq 133,963,700 vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 15 : 33 331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011119999 ddddkkkk ss ss lllleeeekkkkIIIIrrrr oooo””””kkkk ZZ ZZ dddd ss ss ffffyyyy,,,, iiiijjjjhhhh{{{{kkkk....kkkk OOOO;;;;;;;; ffffooooxxxxrrrr oooo””””kkkk ZZ ZZ oooorrrreeZZeeZZ kkkkuuuu oooo””””kkkk ZZ ZZ ffffoooooooojjjj....kkkk 2222000011117777&&&&11118888 ####---- 2222000011118888&&&&11119999 ####---- 25,783,079 ijh{kk O;; 28,340,983 42,086,591 ijh{kd dk ikfjJfed 40,455,241 26,878,405 Ikjh{kk dUsnz O;; 25,839,234 421,663 ekSf[kd dkfspax fon;++ kfFk;Z k sa d s fy, ijh{kk O;; 798,789 1,206,067 iqjLdkj ,o a iqjLdkj forj.k O;; 3,411,926 96,375,805 ddddyyqqyyqq 98,846,173 vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 16 : 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011119999 ddddkkkk ss ss lllleeeekkkkIIIIrrrr oooo””””kkkk ZZ ZZ dddd ss ss ffffyyyy,,,, llllhhhhiiiihhhhMMMMhhhh ddddkkkk;;;;ddZZddZZ eezzeezz OOOO;;;;;;;; ,,,,oooo aa aa rrrrdddduuuuhhhhddddhhhh ddddkkkkSS’’SS’’kkkkyyyy ffffooooxxxxrrrr oooo””””kkkk ZZ ZZ oooorrrreeZZeeZZ kkkkuuuu oooo””””kkkk ZZ ZZ ffffoooooooojjjj....kkkk 2222000011117777&&&&11118888 ####---- 2222000011118888&&&&11119999 ####---- 8,406,983 lhihMh O;; 7,985,781 5,132 Ikfj;kts uk O;; 715,169 3,145,786 lokRsZre pSIVj iqjLdkj lfgr jk”Vzh; iqjLdkj 6,912,746 8,521,946 {ks=kh; ykxr@jk”Vzh; lEeys u O;; 9,759,392 10,836,098 lhihMh O;;-&+ vkjlh@pSIVj 11,177,364 395,413 Rduhdh dkS’ky fodkl 2,016,636 31,311,358 ddddyyqqyyqq 38,567,08824 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 14dddd : 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011119999 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss vvvvuuuuqlqlqlqlkkkkjjjj vvvvooooffff////kkkk llll ss ss iiiiwowowowo ZZ ZZ ddddkkkk lllleeeekkkk;;;;kkkkttssttss uuuu ffffooooxxxxrrrr oooo””””kkkk ZZ ZZ oooorrrreeZZeeZZ kkkkuuuu oooo””””kkkk ZZ ZZ ffffoooooooojjjj....kkkk 2222000011117777&&&&11118888 ####---- 2222000011118888&&&&11119999 ####---- vvvvooooffff////kkkk llll ss ss iiiiwowowowo ZZ ZZ ddddhhhh vvvvkkkk;;;; 102,829 e[q ;ky; 104,047 - MCY; w vkb Z vkj lh - - b Z vkb Z vkj lh 3,768,426 268,850 ,u vkb Z vkj lh 335,157 55,554 MCY; w vkb Z vkj lh d s pSIVj 91,925 - ,l vkb Z vkj lh d s pSIVj 1,203,815 - b Z vkb Z vkj lh ds pSIVj - 82,951 ,u vkb Z vkj lh d s pSIVj 10,100 510,184 ddddyyqqyyqq (dddd) 5,513,470 vvvvooooffff////kkkk dddd ss ss iiiiwowowowo ZZ ZZ dddd ss ss OOOO;;;;;;;; 3,623,676 e[q ;ky; 3,514,329 1,232,993 b Z vkb Z vkj lh 1,041,608 354,885 ,u vkb Z vkj lh 770,573 63,933 MCY; w vkb Z vkj lh d s pSIVj 263,345 162,080 ,l vkb Z vkj lh d s pSIVj 129,644 b Z vkb Z vkj lh ds pSIVj 126,125 ,u vkb Z vkj lh d s pSIVj 52,450 5,563,692 ddddyyqqyyqq ([k) 5,771,949 (5,053,508) vvvvooooffff////kkkk llll ss ss iiiiwowowowo ZZ ZZ ddddkkkk lllleeeekkkk;;;;kkkkttssttss uuuu (dddd&&&&[[[[kkkk) (258,479) ffffnnnn bbbbaLaLaLaLVVVVhhhhVVVV;;~~;;~~ VVwwVVww vvvvkkkkWWQQWWQQ ddddkkkkWWLLWWLLVVVV ,,,,ddddkkkkmmmmVVaaVVaa VVsasaVVsasa ~l~l~l~l vvvvkkkkWWQQWWQQ bbbbffaaffaaMMMM;;;;kkkk 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011119999 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss vvvvuuuuqlqlqlqlkkkkjjjj uuuuddddnnnn iiiizozozozokkkkgggg ffffoooooooojjjj....kkkk oooorrrreeZZeeZZ kkkkuuuu oooo””””kkkk ZZ ZZ ffffooooxxxxrrrr oooo””””kkkk ZZ ZZ 2222000011118888&&&&11119999 2222000011117777&&&&11118888 ffffoooooooojjjj....kkkk ####---- ####---- ####---- iiiippzzppzz kkkkyyyyuuuu ffffØØØØ;;;;kkkkddddyyyykkkkiiiikkkk sasa sasa llll ss ss uuuuddddnnnn iiiizozozozokkkkgggg 40,256,837 djk/kku l s iwo Z fuoy vf/k’k”sk ,o a vlk/kkj.k en 250,738,823 69,054,319 tkMs +sa % eYw ;gzkl 54,079,724 109,311,156 ddddkkkk;;;;’’ZZ’’ZZ kkkkhhhhyyyy iiiittwawattwawa hhhh iiiiffffjjjjoooorrrruuZZuuZZ llll ss ss iiiiwowowowo ZZ ZZ iiiippzzppzz kkkkyyyyuuuu vvvvffff////kkkk’’’’kkkk””ss””sskkkk 304,818,547 18,433,643 pky w nus nkfj;k sa e sa of`) 29,356,341 (20,610,209) pky w ifjlia fÙk;k sa e sa o`f) 206,563 39,043,852 29,149,778 148,355,008 iiiippzzppzz kkkkyyyyuuuu ffffØØØØ;;;;kkkkddddyyyykkkkiiiikkkk sasa sasa llll ss ss ffffuuuuooooyyyy uuuuddddnnnnhhhh 333,968,325 ffffuuuuoooo’’ss’’ss kkkk ffffØØØØ;;;;kkkkddddyyyykkkkiiiikkkk sasa sasa llll ss ss uuuuddddnnnnhhhh iiiizozozozokkkkgggg 38,457,865 lkof/k ifjlia fÙk;k sa dh [kjhn (6,424,437) 111,050,250 fuo’s k e sa deh 1,100,000 149,508,115 ffffuuuuoooo’’ss’’ss kkkk ffffØØØØ;;;;kkkkddddyyyykkkkiiiikkkk sasa sasa llll ss ss ffffuuuuooooyyyy uuuuddddnnnnhhhh (5,324,437)¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 25 ffffooooÙÙÙÙkkkkhhhh;;;; ffffØØØØ;;;;kkkkddddyyyykkkkiiiikkkk sasa sasa llll ss ss uuuuddddnnnnhhhh iiiizozozozokkkkgggg 1,771,609 itwa h e sa o`f) (69,498,856) 1,771,609 ffffooooÙÙÙÙkkkkhhhh;;;; ffffØØØØ;;;;kkkkddddyyyykkkkiiiikkkk sasa sasa llll ss ss ffffuuuuooooyyyy uuuuddddnnnnhhhh (69,498,856) 618,502 uuuuddddnnnnhhhh vvvvkkkkSSjjSSjj uuuuddddnnnnhhhh dddd ss ss lllleeeerrrrYYqqYYqq ;;;; eeee sasa sasa ffffuuuuooooyyyy ooooff``ff``)))) 269,793,906 1,763,397,987 tkMs +sa & vof/k d s vkjHak e sa udnh vkSj udnh lerYq ; 1,935,623,958 1,764,016,489 ffffnnnnuuuukkkkddaaddaa 31.03.2018 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss vvvvuuuuqlqlqlqlkkkknnnn uuuuddddnnnnhhhh vvvvkkkkSSjjSSjj uuuuddddnnnnhhhh lllleeeerrrrYYqqYYqq ;;;; 2,205,417,864 1,139,843 udnh 1,125,674 1,796,968,011 lof/k tek 2,042,258,649 91,923,814 cdSa e sa ‘ks”k & pky w [kkrk 109,870,442 45,592,290 cdSa e sa ‘ks”k & cpr [kkrk 52,163,099 1,935,623,958 2,205,417,864 ffffnnnn bbbbaLaLaLaLVVVVhhhhVVVV;;~~;;~~ VVwwVVww vvvvkkkkWWQQWWQQ ddddkkkkWWLLWWLLVVVV vvvvddddkkkkmmmmVVaaVVaa VVsasaVVsasa ~l~l~l~l vvvvkkkkWWQQWWQQ bbbbffaaffaaMMMM;;;;kkkk 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011119999 ddddkkkk ss ss lllleeeekkkkIIIIrrrr oooo""""kkkk ZZ ZZ dddd ss ss ffffyyyy,,,, yyyy[[ss[[ss kkkkkkkkvvvvkkkk sasa sasa dddd ss ss HHHHkkkkkkkkxxxx LLLLoooo::::IIIIkkkk ffffVVVVIIIIiiiiffff....kkkk;;;;kkkk aa aa vvvvuuuuqlqlqlqlppwwppww hhhh&&&&11117777 dddd---- iiiieezzeezz [[qq[[qq kkkk yyyy[[ss[[ss kkkkakakakakdddduuuu uuuuhhhhffffrrrr;;;;kkkk aa aa %%%% 1111---- ffffooooRRRRrrrrhhhh;;;; ffffoooooooojjjj....kkkk rrrrSS;;SS;;kkkkjjjj ddddjjjjuuuu ss ss ddddkkkk vvvvkkkk////kkkkkkkkjjjj foRrh; fooj.kk sa dk s ,fsrgkfld ykxr ijia jk] ykx w y[s kk ekudksa] ;Fkk l'a kksf/kr ykxr ,o a dk; Z y[s kkdkj vf/kfu;e] 1959 d s laxr ikzo/kkuksa d s v/khu rS;kj fd;k x;k gS vkSj tc rd vU;Fkk mYy[s k u fd;k x;k gk]s izkns H~kou vk/kkj ij rS;kj fd;k tkrk gSA 2222---- lllleeeeddssddss uuuu ddddkkkk vvvvkkkk////kkkkkkkkjjjj e[q ;ky; ¼dkys dkrk½ vkSj ub Z fnYyh dk;kyZ ; ,o a mldh pkj {ks=h; ifj"knk sa rFkk vBklh pIsVjk sa d s foRrh; fooj.kk sa dk leds u leLr okLrfod varjk legw ’k“sk jkf'k vkSj varjk legw yus nus k]sa rFkk ifj.kkeLo:Ik vizkIr vf/k’k”sk@?kkVs dk s lekIr dju s d s ckn ifjlia fRr;k a vkSj n;s rk,]a vk; vkSj O;; dh leku enk sa d s [kkrk eYw ; dk s tkMs d+ j fd;k tkrk gSA vko';d lek;kts u tgk aHkh vifs{kr gksrk gS] fd, tkrs gASa 3333---- iiiizozozozo''ss''ss kkkk ''''kkkkYYqqYYqq dddd lnL;k sa l s izkIr izo's k 'kYqq d dk s itwa hd`r fd;k tkrk gSA 4444---- iiiittaattaa hhhhddddjjjj....kkkk ''''kkkkYYqqYYqq dddd fo|kfFk;Z k sa l s izkIr ita hdj.k ‘kYq d dk]s tSl s gh fo|kFkhZ ukekfadr gksrk gS] jktLo vk; d s :Ik e sa ekuk tkrk gSA 5555---- jjjjkkkkttttLLLLoooo ddddkkkk ss ss eeeekkkkUUUU;;;;rrrrkkkk nnnnuussuuss kkkk laLFkku vk; dh egRoi.w k Z enk sa dk s fuEufyf[kr vk/kkj ij Lohdkj djrk gS%- d½ lnL;k sa dk v'a knku lnL;k sa dk v'a knku ml o"k ZZ e sa ekuk tkrk gS] ftl o"kZ dk og v'a knku gkAs [k½ f'k{k.k vkSj vU; 'kYqq d Mkd vkSj ekSf[kd f'k{k.k 'kYq d d s lca /ak e sa jktLo dk s Nk= ds ukekfadr gkus s ij gh Lohdkj fd;k tkrk gSA26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] x½ idz k'ku dh fcØh idz k'kuk sa dh fcØh d s lca /ak e sa jktLo dk s rc ekU;rk nh tkrh g]S tc ,sls idz k'kuk sa dks fdlh dher ij i;z kDs rk dk s gLrkarfjr fd;k tk,A ?k½ ijh{kk 'kYq d ijh{kk 'kYqq d ml lca fa/kr vof/k d s fy, Lohdkj fd;k tkrk gS] ftl vof/k dk og gksrk gSA M-½ vU; dk;ØZ e 'kYq d l s izkIr jktLo dk s dk;dZ yki fd, tku s ij gh ekU;rk nh tkrh gSA p½ C;kt cdSa ksa esa lkof/k tek jkf'k ij n;s o"k Z ds fy, C;kt ls izkIr vk; dk s cdk;k jkf'k vkSj ykx w nj dks /;ku e sa j[kr s g,q ikzns ~Hkou vk/kkj ij ekU;rk nh tkrh gSA N½ fuo's kk sa l s vk; dks rHkh Lohdkj fd;k tkrk gS tc Hkxq rku izkIr dju s dk vf/kdkj fl) gks tk,A 6666---- OOOO;;;;;;;; O;; dk s fuEufyf[kr ekeyk sa dk s NkMs +dj Mkd vkSj ekSf[kd dkfspxa ls lca fa/kr [kpk sZa lfgr izkns H~kou vk/kkj ij ekU;rk nh tkrh gS%& ¼i½ pSIVjk sa l s lca fa/kr okf"kdZ vunq ku dk s lfaorfjr fd, tku s ij ekU;rk nh tkrh gSA ¼ii½ puq ko ij gkus s oky s [kp Z dk s ml foRrh; o"k Z esa Lohdkj fd;k tkrk gS ftle sa og [kp Z gvq k gkAs 7777---- vvvvppppyyyy iiiiffffjjjjlllliiaaiiaa ffffRRRRrrrr;;;;kkkk aa aa vpy ifjlia fRr;k sa dk s lafpr eYw ;gzkl dk s ?kVkdj mfYyf[kr fd;k tkrk gSA ykxr e sa [kjhn dher vkSj ifjlia fRr dk s mld s izR;kf'kr mi;kxs gsr q dk;'Z khy fLFkfr e sa yku s d s fy, ogu dh xb Z dkbs Z Hkh vU; ykxr 'kkfey gksrh gSA lf`tr dh tk jgh ifjlia fRr;k sa dk s itaw hxr py jg s dk;k Zsa ds :Ik e sa n'kk;Z k tkrk gSA 8888---- eeeeYYwwYYww ;;;;ggggzkzkzkzkllll@@@@iiiiffffjjjj''''kkkkkkkk//ss//sskkkkuuuu %%%% ¼d½ vpy ifjlia fRr;k sa lca /akh eYw ;gzkl dk s vk; dj vf/kfu;e] 1961 d s vuqlkj vofyf[kr eYw ; i)fr ij n'kZk;k tkrk gS A ¼[k½ iVV~ s dj Hkfwe dk cgh eYw ; ml ij inz Rr izhfe;e lfgr iVV~ k&vof/k d s nkSjku ifj'kkfs/kr fd;k tkrk gSA Hkfwe dk fdjk;k] ;fn dkbs Z gk]s rk s mldk s ml o"kZ Z d s [kp Z d s :Ik e sa ekU;rk nh tkrh gS] ftl o"k Z ds fy, ,sl s izHkkj cdk;k ;k n;s gkAsa ¼x½ iqLrdky; dh iqLrdk sa e sa [kjhn ds o"k Z e sa 100 izfr'kr dk eYw ;gzkl gksrk gSA 9999---- ffffuuuuoooo''ss''ss kkkk nh?kkZof/kd fuo's kk sa dk s ykxr ij mfYyf[kr fd;k tkrk gSA rFkkfi] tc nh?kkZof/kd fuo's kk sa d s eYw ; e sa 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 gSA 11110000---- eeeekkkkyyyy&&&&llllffwwffwwpppp;;;;kkkk aa aa foojf.kdk LVkWd vkfn lesr idz k'ku LVkWd] v/;;u lkexzh vkSj iis j LVkWd dk eYw ;] ykxr ;k fuoy olyw h ;kXs; eYw ;] tk s Hkh de gks] d s vk/kkj ij fu/kkfZjr fd;k tkrk gSA idz k'kuk sa vkSj v/;;u lkexzh dh ykxr Hkkfjr vkSlr vk/kkj ij fu/kkfZjr dh tkrh gS vkSj dkxt dh ykxr iFz ke izkIr iFz ke fuxZr vk/kkj ij fu/kkfZjr dh tkrh gSA 11111111---- iiiizkzkzkzkoooo////kkkkkkkkuuuukkkk]]sasa]]sasa vvvvkkkkddddffffLLLLeeeedddd nnnn;;ss;;ss rrrrkkkkvvvvkkkk sasa sasa vvvvkkkkSSjjSSjj vvvvkkkkddddffffLLLLeeeedddd iiiiffffjjjjlllliiaaiiaa ffffRRRRrrrr;;;;kkkk sasa sasa ddddkkkk yyyy[[ss[[ss kkkkkkkkddaaddaa uuuu 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 gkAs¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 27 ¼ii½ fuEufyf[kr d s fy, fdlh izko/kku dk s ekU;rk ugh a nh x;h gS %& ¼d½ dkbs Z lHakkfor 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 ,slh vfuf'pr Hkkoh ?kVukvk sa d s gkus s vFkok ugh a gkus s l s gksrh gk s tk s laLFkk ds i.w kZr%+++ fu;a=.k e sa u gkAsa ¼[k½ dkbs Z oreZ ku nkf;Ro tk s iwoZ dh ?kVukvk sa ls mRiUu gk]s ijar q ml s ekU;rk blfy, ugh a nh xbZ gS D;kfasd ;g laHko ugh a gS fd nkf;Ro d s fuiVku d s fy, vkfFkdZ ykHk oky s lalk/ku dk dkbs Z izokg 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;Roksa dks vkdfLed n;s rkvksa d s :Ik esa O;Dr fd;k x;k gSA budk fu;fer varjky ij vkdyu fd;k x;k gS vkSj nkf;Ro ds dsoy mlh fgLl] s ftld s fy, vkfFkdZ ykHk oky s lalk/kuk sa d s izokg dh lHakkouk gk]s d s fy, mu vR;f/kd nyq HZk ifjfLFkfr;k sa dk s NkMs d+ j ikzo/kku fd;k x;k g]S tgk a dkbs Z fo'oluh; vueq ku ugh a yxk;k tk ldAs 11112222---- ffffoooonnnn''ss''ss kkkkhhhh eeeennqqnnqq zkzkzkzk eeee sasa sasa yyyyuussuuss &&&&nnnnuussuuss fon's kh enq zk e sa yus &nus lkSn s dh rkjh[k dk s ipz fyr fofue; nj e sa eYw ;ofxZr fd;k tkrk gSA ekSfndz enksa dk s vfare nj dk i;z kxs djd s n'kk;Z k x;k gSA vkjHak e sa fjdkWM Z ;k fjikVs Z dh xbZ ekSfndz enk sa ds fuiVku l s mRiUu fofue; nj e sa varjk sa dk s mud s mRiUu gkus s dh vof/k e sa vk;@O;; d s :Ik e]sa tk s Hkh fLFkfr gk]s ekU;rk nh xb Z gSA 11113333---- ddddeeeeppZZppZZ kkkkjjjjhhhh yyyykkkkHHHHkkkk %%%% 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 x;h gAS nkok u dh xb Z jkf'k dk ikzo/kku fd;k x;k gSA ¼ii½ ukSdjh d s ckn ds ykHk tSl s Hkfo"; fuf/k] minku] vodk'k udnhdj.k vkfn dk izko/kku e[q ;ky; lca fa/kr {ks=h; ifj"knk sa vkSj pSIVjk sa e sa ;Fkk ykx w :Ik esa fd;k x;k gSA 11114444---- iiiiffffjjjjlllliiaaiiaa ffffRRRRrrrr;;;;kkkk sasa sasa ddddkkkk uuuuddqqddqq llllkkkkuuuu ryq u i= dh rkjh[k dk s udq lku okyh ifjlia fRr;k]asa ;fn dkbs Z gksa] dh igpku dh tkrh gS vkSj ;Fkkifs{kr vko';d izko/kku fd, x, gSAa 11115555---- iiiiwowowowokkkkZoZoZoZoffff////kkkk vvvvkkkk;;;;@@@@OOOO;;;;;;;; iwokZof/k dh enk]sa tks ,d ;k mll s vf/kd iwoZorhZ vof/k;ksa e sa foRrh; fooj.k rS;kj dju s e sa =qfV;k sa vFkok pwdk sa ds ifj.kkeLo:Ik oreZ ku vof/k e sa vkrh gS]a dk s vk; vkSj O;; y[s k s esa vyx l s n'kk;Z k x;k gSA [[[[kkkk---- yyyy[[ss[[ss kkkkkkkkvvvvkkkk sasa sasa dddd ss ss HHHHkkkkkkkkxxxxLLLLoooo::::iiii ffffVVVVIIIIiiiiffff....kkkk;;;;kkkk aa aa 1- lefsdr foRrh; fooj.k e[q ;ky;] dkys dkrk] ub Z fnYyh dk;kyZ ;] pkj {ks=h; ifj”knk sa vkSj vBklh pSIVjk sa dk s /;ku e sa j[kr s g,q rS;kj fd;k x;k gS ftuesa l s 7 y[s ks y[s kkifjf{kr ugh a gS] ;Fkk& Hk:p&vady's oj] iyDdM] te’kns iqj] uk,s Mk] u;k uxa y] tk/skijq vkSj gfj}kj&_f”kd’s kA X;kjg pIsVjk sa ;Fkk& tcyiqj] Hknzkorh&flekxs k] xkft;kckn] exa ykSj] cYs ykjh] ngs jknuw ] tEe]w ifV;kyk t;iqj D;ktsa kj] ugs krh vkSj lca yiqj d s y[s ks izkIr u gkus s ds dkj.k ‘kkfey ugh a fd, x, gSAa rFkkfi] bu pIsVjk sa d s foxr o”k Z ds ryq u i= d s vkda M+k sa ij leds u d s fy, fopkj fd;k x;k gS ¼n[s k sa % vuqc/ak&A½A 2- vk; dj e sa NVw ] vk; dj vf/kfu;e] 1961 dh /kkjk 11 ds lkFk ifBr /kkjk 10 ¼23 d½ d s v/khu inz ku dh xbZ gaSA vr% vk; dj d s fy, dkbs Z izko/kku ugh a fd;k x;k gSA vkLFkfxr dj ifjlia fRr vkSj n;s rk d s fy, dkbs Z izko/kku vko’;d ugh a le>k x;k gSA 3- laLFkku }kjk j[kh tku s okyh lHkh iqjLdkj fuf/k;k a rRlca /akh lkof/k tek esa lxa r fuo’s k d s lkFk y[s kkvk sa e sa ‘kkfey dh xb Z gSAa ; s fuf/k;k a fofHkUu nkrkvk sa }kjk izk;kfstr dh xb Z gSAa 4- 204]22]58]649@&:i, dh lkof/k tek e sa fofo/k iqjLdkj vkSj vU; fuf/k d s fy, 51]99]024@& :Ik, ‘kkfey gASaa 5- vU; vfxez ks a e sa ifj”kn d s Hkwriwo Z lnL; l s ,e lh ,] Hkkjr ljdkj }kjk vueq fr u fn, tku s d s dkj.k cdk;k 1]36]097 :i, ¼iwooZ rh Z o”k Z esa 1]36]097 :i,½ ‘kkfey gS a vkSj ;g ekeyk vHkh Hkh U;k;k/khu gSA 6- lkfaof/kd y[s kk ijh{kk ‘kYq d esa fuEufyf[kr ‘kkfey gS %& lkfaof/kd y[s kk ijh{kk ‘kYq d ¼e[q ;ky;½ ¼th,lVh lfgr½ & 4444]]]]99992222]]]]222266667777@@@@&&&& ::::iiii,,,,28 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 7- ¼¼¼¼i½½½½ eeee[[qq[[qq ;;;;kkkkyyyy;;;;%%%% ¼d½ Hkfo”; fuf/k v’a knku baLVhV;~ Vw vkWQ dkLV vdkmVa Vsa ~l vkWQ bfaM;k depZ kjh Hkfo”; fuf/k U;kl e sa fd;k tkrk gSA ¼[k½ minku dk Hkxq rku vf/kfu;e] 1972 ¼;Fkk l’a kkfs/kr½ d s vuqlkj minku d s lca /ak e sa n;s rk dk s lkefwgd minku uhfr d s rgr ,y-vkb-Zlh-vkb-Z dk s fd, x, v’a knku d s vk/kkj ij ekU;rk nh tkrh gSA ¼x½ vodk’k udnhdj.k d s lca /ak e sa n;s rk dk s ,y-vkb-Zlh-vkb-Z d s ikl j[kh xb Z vueq kfsnr vodk’k udnhdj.k fuf/k e sa v’a knku d s vk/kkj ij ekU;rk nh tkrh gSA ¼?k½ 89]34]26]535@& :i, dh lkof/k tek e sa fofo/k iqjLdkj vkSj vU; fuf/k;k sa d s fy, 29]18]957@& :i, 'kkfey gaSA ¼¼¼¼ii½½½½ bbbb ZZ ZZ vvvvkkkkbbbb ZZ ZZ vvvvkkkkjjjj llllhhhh d½ 31-03-2019 dh fLFkfr d s vuqlkj 13]34]051@& :i, d s fofo/k dtkZsa e sa l s rhu o"k Z l s Hkh vf/kd vof/k d s fy, 11]42]729@& dh jkf’k i{kdkj }kjk u rk s dkbs Z Hkxq rku gkus s vkSj u gh dkbs Z ‘ks”k dh ifq”V dju s ij] 11]42]729@& :i, dh jkf’k lfanX/k dtkasZ d s :I e sa y[s kk cfg;k sa esa nh xbZ gS A [k½ 13]10]101@& #i, ds vfxez rhu o"kks± l svf/kd dh vof/k d sfy, vHkh lek;kfstr ugh afd, x, gASa x½ ,yvkbZlhvkb Z }kjk 17-07-2018 dks legw minku ;kts uk d s izkns H~kou eYw ;kda u d s vuqlkj] Hkqxrku n;s rk 25]73892@& :i, Fkh A bvZ kbvZ kjlh u s o”k Z d s nkSjku dsoy 12]00]000@& :Ik, dk gh Hkxq rku fd;k g S A ‘k”sk jkf’k d s fy, y[s kk cfg;k sa e sa dkbs Z n;s rk ugh a cukb Z xb Z gS A ?k½ 2014&15 l s1]60+ ]44]103@& #i, dh jkf'k lhMCY;vw kbiZ h d s :i e sa n'kkbZ Z xbZ gS] ;|fi] mldk i;z kxs 2015&16 l s fu;fer ifjlia fŸk d s :i e sa fd;k x;k gAS dNq dkuuw h dkuuw ksa l s mldk itwa hdj.k u fd, tku s d s dkj.k y[s kksa esa fiNy s pkj o"kks± e sa dkbs Z eYw ;gªkl dk izko/kku ugh afd;k x;k gSA ³½ bvZ kbvZ kjlh u s iVV~ k fdjk, d s fufeRr o”k Z d s nkSjku ,l ch vkb Z ls dyq 41]98]369@& :i, dh jkf’k ikzIr dh gS] tk s 01-01-2013 l s yfacr Fkh A ,l ch vkb Z l s miyC/k gkus s oky s iwj s fooj.k d s vHkko esa bl jkf’k dk s fuEyfyf[kr rjhd s l s y[s kkfadr fd;k x;k gS% 1. vof/k iwo Z dh vk; –37,68,426.00 :0 2. izkIr fdjk;k - 4,33,208.00:0 3. vU; vk; - 2,78,520.00:0 43,90,154.00:0 ?kVk,%a VhMh,l - 191785.00 :0 41,98,369.00 :0 fdjk, dh vk; ij th ,l Vh n;s rk dk ifjdyu py jgk gS A p½ vuiq kyd l[a ;k dkWu@21&lhMCY;,w ¼9½ 2010 e sa vu'q kklfud lfefr }kjk tkjh 27 eb]Z 2015 d s vkn's k d s vuqlkj ykxr ,o a dk;Z y[s kkdkj ¼O;kolkf;d ,o a vU; nOq;Zogkj rFkk ekeyksa d s vkpj.k½ fu;ekoyh] 2007 d s fu;e 19¼1½ d s lkFk ifBr lhMCY;,w vf/kfu;e] 1959 dh /kkjk 21[k¼3½ d svuqlkj lnL; ds fo#) fuEufyf[kr vkn's k yxk, x, g&Sa • ÞlnL; dh izrkMu+ k • vkn's k fn, tkus d s 30 fnuk sa d s Hkhrj nh tkus okyh laLFkku d s bvZ kbvZ kjlh dks 61]461@& #i, dh iwjh jkf'k rFkk teq kuZ s dh lerYq ; jkf'k dk iuq HkqZxrku • vkn's k nus sdh rkjh[k l s1 o"kZ dh vof/k ds fy, lnL; dk jftLVj l suke gVkukÞ rnu~ qlkj] 1]22]922@& #i, lca fa/kr O;fä l s olyw fd, tku s FkAs Hkkjr d s ykxr ,o a y[s kkdkj laLFkku d s vihy izkf/kdkjh d s le{k d s vihy nk;j dh xbZ Fkh vkSj mi;äqZ vihy izkf/kdkjh u s ykxr ,o a dk; Z y[s kkdkj vf/kfu;e dh /kkjk 22¼³½ dh mi /kkjk ¼2½ ds [kMa ¼x½ ds rgr bl¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 29 mi;äqZ izkf/kdkjh dks inz Ÿk 'kfä;k sadk i;z kxs djr sg,q vkn's k 09@04@18 d s}kjk mi;äqZ vihy izkf/kdkjh u smu fun'sZ kksa d siwjk gkus srd laLFkku dh vu'q kklfud lfefr }kjk tkjh vufqpr vkn's k d sipz kyu dks LFkfxr dj fn;k g Sftuds fy, ekeyk vkn's k fnukda 09@04@2018 d siSjk ¼12½ d srgr mfYyf[kr i;z kts u d sfy, vkSj u;k vkn's k tkjh dju sd sfy, mi;qZä dkjZokbZ dju sgsr qHkkjr d sykxr y[s kkdkj laLFkku dh vu'q kklfud lfefr dks Hkts k tk jgk gAS 8888---- vvvvkkkkddddffffLLLLeeeedddd nnnn;;ss;;ss rrrrkkkk ¼¼¼¼,,,,slslslsl ss ss nnnnkkkkooookkkk sasa sasa ddddkkkk ss ss ____....kkkk dddd ss ss ::::IIIIkkkk eeee sasa sasa LLLLoooohhhhddddkkkkjjjj uuuugggghhhh aa aa ffffdddd;;;;kkkk½½½½ ¼d½ uhfr d s vuqlkj] uhfr e sa fofufn”ZV lhek ds v/;/khu fcy izLrqr dju s ij depZ kfj;ksa dks fpfdRlk O;; ¼lkekU;] iSFkkys kWth O;;½ dh ifzrifwr Z dh tkrh gSA uhfr dh ‘krk sZa d s vuqlkj vi;z Dq r ‘k”sk jkf’k 4 o”kksZ a dh vof/k d s fy, lfapr gk s ldrh gSA fnukda 31 ekpZ] 2019 dh fLFkfr d s vuqlkj] depZ kfj;k sa d s [kkr s e sa 49]14]003@& :i, dh vi;z Dq r ‘k”sk jkf’k iM+h gSA ¼[k½ iwo Z lfaonkRed depZ kfj;k sa u s bvZ kbvZ kjlh d s f[kykQ o"k Z 2014 e sa blh le; ,d dkuuw h nkok nk;j fd;k g Stks vHkh rd yfacr gAS o"kZ d s nkSjku fLFkfr iHzkkfjr ugh a dh xbZ gSA vko';d iHzkko] ;fn dkbs Z gS] dk ekeys d s vfare ifj.kke ds ckn y[s kkvksa e sa ikzo/kku fd;k tk,xkA ¼x½ ifj”kn u s 21 tyq kb]Z dk s gbq Z viuh 320oh a cSBd e sa lda Yi fy;k fd foRr vf/kfu;e] 1994 vkj MCY; w lh th ,l Vh vf/kfu;e] 2017 d s vuqlkj ykx w C;kt iSuYVh ¼5]01]68]756 :0½ d s lkFk 5]01]68]756 :0 dh lsok dj ekxa vkdfLed n;s rk d s :Ik e sa lfwpr dh tkuh pkfg, A 9999---- 31-03-2019 dh fLFkfr ds vuqlkj 1]29]69]292@& #i, dh jkf'k ds th,lVh buiVq _.k dk s 'k"sk vk; ,o aO;; [kkr se sayxk;k x;k gAS 11110000---- ifj”kn u s 21 tyq kb]Z 2019 dk s gbq Z viuh 320oh a cSBd e sa fuEufyf[kr lda Yi ikfjr fd;k A lda Yi fy;k fd 20 vkSj 28 flrca j] 2018 dk s vk;kfstr ifj”kn dh 315oh a cSBd d s dk;ZoR`r e sa l’a kks/ku dju s d s fy, 6 tuojh] 2019 dk s Hkh ifj”kn dh 316oh a LFkfxr cSBd e sa fy, x, fu.k;Z }kjk dsUnzh; 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CMA L. Gurumurthy, Secretary (Acting) 60th, ANNUAL REPORT, 2018-19 The Council of the Institute of Cost Accountants of India takes pleasure in presenting this 59th Annual Report giving the achievements and activities of Departments, Committees, Regions and Chapters of the Institute. Abridged Annual Report 2018-19 Activities of the Committees/Boards/Cells/ Directorates Directorate of Examination • Examination was conducted twice in a year; in the month of June & in December for Foundation, Intermediate, Final and Diploma courses. The Examination was conducted in 118 examination centers including 3 overseas centers in June 2018 and in December 2018, there were 120 examination centers including 3 overseas centers. In total there were 46,568 examinees in June 2018 term of examination and 57,901 examinees had appeared in the examination in December 2018 term. Results of verification of marks for both June 2018 and December 2018 terms of examination were hosted in the website of the Institute (www.icmai.in). • The Institute organized its National Students Convocation – 2019 at Eastern Zonal Cultural Center, IB-201, Sector-III, Salt Lake City, Kolkata on 15th May, 2019. Dr. Basab Chaudhuri, Vice Chancellor, West Bengal State University, graced the convocation as the Chief Guest. He released the Convocation Souvenir in the inaugural session. Membership Department The Membership Department, guided by the Members Facilities and Services Committee, and under the active leadership of The President of the Institute, has continued to improve and offer seamless services to members and the prospective members in terms of their desired requirements, by implementing an interactive DASH BOARD system which is updated on real time basis. 2105 members were newly admitted as associated members and 389 existing members were advanced to fellowship during the FY 2018-2019. Growth was also registered in the area of granting Certificate of Practice during FY 2018-2019. Special features introduced earlier were continued as under: • Waiver of convenience charges / bank charges in making online payments by Members • Launching of e-mail facility for members and likewise • Provision for incorporation of GST number against membership number along with the reflection of the same in their corresponding membership fees receipts • Online services available: All applications and updations for members and new applicants can be availed online in addition to the system of manual process. Online facility is available at https://eicmai.in/MMS/Login.aspx?mode=EU Members in Industry Committee 2018-2019 • The Members in Industry Committee of the Institute, in its continuous endeavour to improve the services to the members who are based in the industries, has taken a number of significant initiatives. These initiatives had been taken keeping in view the objective of developing a professional body of members and playing a vital role in the context of providing leadership. The Committee embarked on activities and programs for sharing, disseminating and providing to various industries the valuable role of CMAs. • The Committee took the initiative to publish an eight-page reference document that contained comprehensive information of the Institute, objectives of the Institute, timeline of History of the Profession, role of CMAs in various industries and scope of professional practice. The document was meant for consciously branding the Institute and the Profession. Its circulation to the various industries across the country, Ministries, Members and Corporate¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 33 Entrepreneurs enhances brand image of the profession as it contained, in brief, very useful dimensions of the profession and its role in Economic Development of the Nation. Professional Development Directorate & Continuing Professional Development Committee (cid:1) Meeting with Various Authorities for enhancing the scope of profession: Ministry of Corporate Affairs, Minister of Finance, Insurance Regulatory and Development Authority (IRDA), Agriculture Price Commission, Govt. of Karnataka, Ministry of Commerce and Industry, Central Board of Indirect Taxes & Customs, Bureau of Indian Standards, National Health Authority and others (cid:1) Representation with Government, PSUs, Banks and Other Organizations (cid:1) Publication of Guidance Notes (cid:1) Mandatory Training Programme on Capacity Building Measures for Members entering in Practice (cid:1) National CMA Practitioners’ Convention (NCPC) 2018 PD & CPD Committee in association with the Bhubaneswar Chapter organized National CMA Practitioners’ Convention (NCPC- 2018) on the theme “Emerging Professional Avenues: Capacity Building of CMAs” on 23rd December 2018 at Bhubaneswar, Odisha. Shri Shashi Bhushan Behera, Hon'ble Cabinet Minister, Finance, Excise and Public Enterprise, Government of Odisha was the Chief Guest of the event and Shri Bhartruhari Mahtab, Hon'ble Member of Parliament, Loksabha was the Guest of Honour of the NCPC 2018. (cid:1) Programs/ Seminars/Webinars on Topic of professional relevance (cid:1) Program in Association of Other Committees of Institute : Continuing Education Programs, Webinars, Study circles, Joint Programs, Formation of Study Circles Directorate of Studies (D.O.S) Directorate of Studies (D.O.S) is entrusted with students related activities. Presently it is having four distinct wings: (A) Academics, (B) Administrative, (C) Career Counselling and (D) Training & Placement. While Academic wings of D.O.S is entrusted for capacity building through qualitative improvement and skill development measures, the Administrative wing of D.O.S handles other activities related to students admission and related matters. There are also many activities which are jointly contributed and effectively supervised by both the wings. Career Counselling wing looks after Career Counselling Schemes and successful implementation of it through various Regions and Chapters across India. Training & Placement wing takes care of training activities of the students as per Institute guidelines, conducting Pre-Placement Orientation Programme, Campus Placements and Off-Campus placements of the qualified CMAs. • Initiatives taken for capacity building through qualitative improvements • Support services to the students • Social Responsibilities • CMA Career Counselling Programmes [2018-19] • Placement Programmes [2018-2019] • Training Activities [2018-2019] Directorate of Journal & Publications • Publication of Quarterly “Research Bulletin” and Monthly “The Management Accountant” Journal on regular basis • Increase in readership of Journal The Management Accountant journal is now available in 94 countries across the world and we are continuously trying to increase the same to other parts of the world. • Availability of Apps The Management Accountant journal is available on apps for reading through third parties viz. Magzter and Read where and we are also trying to enlist the same to other platforms mainly at the International Level. • SOUVENIR for NCC – 2019 The Directorate of Journal & Publications actively participated in preparing the Souvenir for the 59th National Cost Convention (NCC-2019)& SAFA Events on the theme “Cost and Management Accountants: Power of the Past –34 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] Force of the Future” held at Pune, Maharashtra on 20th & 21st January, 2019. This was highly acclaimed by the eminent personalities. Tax Research Department (TRD) / Taxation Committee The objective of the department is to provide members, students, Governments and other stake-holders with the highest possible level of service, Suggestions, training and advisory. Activities undertaken by the department during the F.Y. 2018- 19 are enlisted below: • Webinars • Workshops for Corporate & Seminars There has been a “National Seminar on Taxation” themed on ‘Reformed Taxation System – Catalyst to sustained economic growth’ held at Bhubneshwar in December 2018. The seminar was inaugurated by Shri Ganeshi Lal, Honourable Governor of Odisha. It was graced by Ministers, MPs and officials from Ministries. • GST Helpdesk 'GST Helpdesk' has been launched in a new digitized environment as a complimentary facility for all the stakeholders, to achieve a seamless transition in GST. • Representations to Government The Tax Research Department of the Institute has submitted various representations to Government- (cid:1) Modification and simplification of GST Returns under GST regime. (cid:1) Valuation Rules for Anti Profiteering and developing Guidance note with suitable formats. (cid:1) Simplification of GST for MSME/SME sector. (cid:1) Representation on Fair Market Value - Empowering the members of the Institute of Cost Accountants of India (ICAI) for Valuation and certification thereof – Proposal for amendment in Income Tax Rules (cid:1) Inclusion of Cost Accountants in “Accountant” Definition of Income Tax Act, 1961, U/Sec 288(2) (cid:1) Representation to the Ministry of Commerce (cid:1) Representation to the Custom Authorities for Inclusion of Cost Accountants for undertakings/submission of Certificates to the exporters to overcome the problem of refund blockage and post audit scrutiny (cid:1) Representation on Direct Tax Law and Submission for inclusion of “Cost Accountants” under the definition of “Accountants” • Fortnightly Tax Bulletin 24 “Fortnightly Tax bulletin” have been successfully published which have been widely appreciated by Govt. Departments, Trade Associations, Industry Houses, members of the Institute and other Tax Professionals. • Various Publications In order to enrich the knowledge base of the stakeholders, the department launched several books during the year which have been appreciated by the professionals and responding to the changing taxation environment of the country, the publications are also being updated on a regular to include the latest developments on taxation front. • Taxation Portal One can get almost all the updates in taxation front of the country in form of Publications, Webinars, Courses, Bulletin, Updates, Link to CBIC and CBDT, Access to Act, Rules etc. through this portal. • Top Stories in Taxation Portal¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 35 Updating oneself with the latest developments is a primary condition for knowledge enhancement. Looking at the frequently changing scenario in the country’s taxation front, Tax Research Department has introduced “Top Stories” section in the Taxation Portal. Updates on Notifications, Circulars, and Judgements etc. are being uploaded under this section with a narrative gist on real time basis to enable the stakeholders to get updates on taxation matters. • Taxation Courses Tax Research Department has initiated three new courses both in Direct Taxes and GST which are scheduled to be started during April 2019. They are: (i) Advance Certificate Course on GST (ii) Certificate Course on TDS (iii) Certificate Course on Return Filing and Filling A Crash Course on GST for colleges and universities has also been designed and efforts are on to initiate the course in May 2019. Committee on Public Finance & Government Accounting • The Committee in association with the Dehradun Chapter organised a programme on 'Unexplored Areas for CMAs' on 16th December 2018 and then in association with the Ghaziabad Chapter on 29th December 2018 respectively. • A program was organised on the theme "A perspective to Economic Reforms in India" wherein deliberated on Insolvency & Bankruptcy Code 2016 and Goods & Service Tax on 13th January 2019 at Noida • The Committee organised a Seminar on 'Costing in Government Sector' on 17th January 2019 at Scope Convention Centre, New Delhi. • A program on 'Costing in Government Sector & Forensic Audit' on 10th February 2019 at Faridabad. • The Committee in association with Ghaziabad Chapter organised a Program on 'Cost & Management Accountant: The Way Ahead'’ on 10th March 2019 at Ghaziabad. Internal Committee Number of workshops or awareness program carried out on Sexual harassment: 2 Disciplinary Directorate 1. Board of Discipline under Section 21A of the Cost and Works (Amendment) Act, 2006 Two meetings of Board of Discipline were held on 30/10/2018 and 07/04/2019. The Board considered a number of Complaints and Information under the provisions of the Cost and Works Accountants Act, 1959. During the period, 02(Two) Complaints and 08 (Eight) information were disposed off by the Board of Discipline 2. Disciplinary Committee under Section 21B of the Cost and Works (Amendment) Act, 2006 Three meetings of Disciplinary Committee were held on 05th October, 2018, 26th October, 2018 & 1st April, 2019. The Committee considered a number of Complaints and Information under the provisions of the Cost and Works Accountants Act, 1959. CAT Committee CAT Directorate commenced the online admission in CAT Course from April 2019. CAT course in Kerala has reached the 6th year successfully through Additional Skill Acquisition Programme (ASAP) project of Government Kerala. Chairman- CAT had meetings with the Ministers of Government of Bihar viz., Shri Suresh Kumar Sharma, Hon’ble Minister of Urban Development and Housing Department, Shri Vijay Kumar Sinha, Hon’ble Minister of Labour Resources & Skill Development, Shri Sharwan Kumar, Hon’ble Minister of Rural Development, Shri Pramod Kumar, Hon’ble Tourism Minister for promoting the CAT Course. Chairman-CAT had an interactive session through webinar with the students registered in Certificate in Accounting Technicians (CAT) course on March 6, 2019 to know more about their problems and the issues faced by them. During the webinar, students also gave suggestions for improvement in the CAT course. The CAT Directorate declared the month of April 2019 as CAT Promotion Month. The idea was to attract more and more youth towards CAT course through Regional Councils, Chapters, Recognized Coaching Centers (ROCCs), Members to rope in the36 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] volunteers for promotion of the CAT course and to further enhance the admissions. The Council of the Institute approved the revised syllabus of the CAT course. Technical Directorate Cost Accounting Standards Board: The standards setting body of the Institute, CASB, Chaired by CMA Balwinder Singh, met for the two times during the period i.e. on 6th October 2018 at Chandigarh and on 29thJanuary 2019 at New Delhi. The Board besides taking up the revision of CAS – 4, has also come out with the following activities: 1. Issuance of CAS-4 (REVISED 2018)- Cost Accounting Standard on Cost Of Production / Acquisition / Supply Of Goods / Provision of Services 2. Issuance of Guidance Note on Compilation Engagements by a Cost Accountant 3. A working group for carrying out necessary amendments in the Cost Accounting Standards due to issuance of Ind AS and GST was formed by the Chairman. 4. Another working group for coming out with Guidance Note on Cost Management for MSME sector was formed. 5. A Joint working group consisting of members from Technical Cell and CASB, was formed to carry out limited revision of CAS-2. Cost Auditing and Assurance Standards Board (CAASB) The standards setting body of the Institute CAASB, chaired by CMA P.V. Bhattad has met for three times during the current period i.e. on 27thNovember 2018 at New Delhi, on 29th December 2018 at Mumbai and 28th January 2019 at Chennai. For the first time, the Board organized consultations with the practicing members of the particular region before the meeting of the Board in order to frame FAQs on the Standards on Cost Auditing. The following drafts were ready for release as exposure drafts by the Board: • Draft FAQs on SCAs 101-104 • Draft Standard on Quality Control Corporate Laws Committee: The Corporate Laws Committee was chaired by CMA (Dr.) PVS Jagan Mohan Rao, held its only meeting on 3rd December 2018 at Kolkata. It was decided in the meeting to organize Corporate Laws Day on PAN India Basis on 4th January 2019. Some webinars were also conducted by the Committee for the members of the Institute: 1. Webinar on 7th March 2019 by CMA (Dr.) Rajkumar S Adukia on the topic “Role of CMAs in goldmine opportunities in Business Tribunals - NCLT, PMLA, SAT, FEMA, GST etc. Tribunal Crafts, Drafting, Appearance, Value Addition to clients by Advisory Services. 2. Webinar on 20th March, 2019 on IND – AS on Financial Instruments – AS 109, AS -107 and AS – 32 by an expert faculty CA Wudali Gowri. Technical Cell (2018-19) The Technical Cell of the Institute, chaired by CMA (Dr.) Dhananjay V Joshi, Past President, has met 4 times during the year i.e. 13th and 14th August 2018 New Delhi, 24th & 25th October 2018 in Bengaluru, 10th December 2018 at Pune and 15th March 2019 in Kolkata. The Technical Cell has also planned its 5th meeting at New Delhi on 15th July 2019. The major decisions taken by the Technical Cell are given below: 1. It was decided to hold the meetings of the Technical Cell in all the regions with invitation to be sent to the select prominent Members in Practice / Industry Representatives in order to have their views / suggestions on the Cost Audit etc. 2. A mechanism to respond to the queries on Cost Records, Cost Audit, Cost Rules etc. raised by the members in a time bound manner was placed by the Technical Cell very successfully. 3. In its drive to come closer to Industry and other stakeholders the Technical Cell has decided to render Advisory Services to the Industry and Members of the Institute to cater to their specific requirements.¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 37 4. The Technical Cell sent a communication, containing appreciation and some suggestions for further improvement, to the MCA and CAB with regard to issuance of a publication named "Annual Report on Costs and Prices 2016-17" by the Ministry of Corporate Affairs containing analysis of cost audit reports filed by the companies in the year 2016-17. International Affairs Department South Asian Federation of Accountants (SAFA) • CMA Dr. PVS Jagan Mohan Rao, Central Council Member has assumed office as President of South Asian Federation of Accountants (SAFA) for the year 2019 w.e.f. January 1, 2019. • The 3rd Financial Reform for Economic Development Forum in Asia (FRED III) was held in Karachi, Pakistan on 24thSeptember, 2018 on the theme ‘Maximizing Private Sector Finance and Solutions for Development - Role of the Accountancy Profession’. • A delegation from the Institute represented the Institute in the 55th SAFA Board meeting and other Committee meetings of SAFA held in Waskaduwa, Sri Lanka held on 19th October, 2018. Confederation of Asian and Pacific Accountants (CAPA) The department coordinated the following meetings of Confederation of Asia and Pacific Accountants (CAPA) during the year which were attended by the representatives of the Institute: • Immediate Past President and Chairman- International Affairs & Sustainability Committee, who is also the member of the Public Sector Financial Management Committee (PSFMC) of CAPA, attended the committee meeting and events hosted by Vietnam Association of Certified Public Accountants (VACPA) during 16-18 August, 2018 at Hanoi, Vietnam. • The Confederation of Asian and Pacific Accountants held its Members Meeting, Extraordinary General Meeting (EGM) and AFA-CAPA Joint Forum in Sydney, Australia on the sidelines of the WCOA. President along with Chairman International Affairs and Sustainability Committee attended the EGM of CAPA as voting representative and as designated advisor respectively to the meeting. • President of the Institute and President SAFA attended the CAPA meetings and events during 31st May and 1st June 2019 in Kuala Lumpur, Malaysia. International Federation of Accountants (IFAC) The Department coordinated the meetings of International Federation of Accountants (IFAC) and made arrangements for the Council members represented the Institute: (cid:1) Visits of Officials from Foreign bodies to the Institute (cid:1) International Meetings & Events • Chairman, PD & CPD Committee of the Institute attended the International Conference organized by the Chartered Institute of Public Finance & Accountancy (CIPFA) on September 23 & 24, 2018 at Abu Dhabi. • Technical support from the Institute of Cost Accountants of India was provided in organizing a training program on Cost Audit to The Institute of Cost and Management Accountants of Bangladesh which was held on 21st & 22nd September, 2018 at Dhaka. Experts on the subject from the Institute made presentations on the scope, methodology, benefits and practical aspects of cost audit. (cid:1) Inauguration of Singapore Overseas Center of Cost Accountants President’s Office President’s office at Delhi and Kolkata facilitates coordination of various activities on behalf of the President of the Institute with departments of the Institute and external agencies. It may not be involved with the activities directly but indirectly there are many actions taken by the President’s Office for the ease of coordination. The department also carried out various tasks, jobs and assignments assigned by Council Members, Past Presidents and Higher Officials of the Institute. Some of the key initiatives are as follows: (cid:1) 59th National Cost Convention: (cid:1) Correspondence with Ministries, Government Departments and agencies:38 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] (cid:1) Technical Support to President & Vice-President (cid:1) Support to all major events of the Institute: Information Technology Department The Institute made effective use of Information Technology not only to improve efficiency and service delivery to the stakeholders but also to enhance interaction with the stakeholders. • Unique Document Identification Number (UDIN) for Members • Facility to upload Photo & Signature in IEPS • CAT Online Registration Module • Separate Module for Election Uploads • Research Survey • Webinars • Advanced Studies Portal • Events Portal and Webcast • HRIS • Shifting of IT Infrastructure on Cloud Banking & Insurance Committee • As part of Banking Industry initiatives, the Committee have taken up on a continuous basis with appropriate authorities including RBI, IBA, IIBF representatives, PSBs and Private Banks for recognizing Professional Services of Cost Accountants and Cost Accountant firms. • The Committee sent representation letter for inclusion of ‘Cost Accountants and Cost Accountant firms’ for empanelment as Concurrent Auditors in UCO Bank was sent On 3rd September, 2018 • The committee sent representation letter for inclusion of Cost & Management Accountants (CMA) for various professional financial positions in India Post Payments Bank Limited was sent On 1st October, 2018 • The Committee has been regularly submitting representations for inclusion of the qualification of Cost Accountants at par with qualification of Chartered Accountants in the eligibility condition of recruitment advertisement in various Banks. During March to May 2019, the Committee submitted representation for the post of DGM –FAD, Taxation, AGM – FAD, Taxation and Manager – FAD / Taxation, Treasury in IDBI Bank Ltd., Assistant Administrative Officers (AAOs) in LIC of India, Assistant Vice President – Railways in Bank of Baroda, Cost Analytics Manager in IDFC Limited and Manager Analyst in State Bank of India. Internal Control Department • The Department appointed Internal Auditors for the year 2018-19 for four Regional Councils and three Chapters with turnover exceeding Rs. 1 crore through Expression of Interest including scope of audit for appointment of Internal Auditors. After completion of the said audit all the audit report along with the management reply was compiled and advisory was provided to the chapters and regions for reporting necessary compliance. • In case of HQ, the department coordinated with the Internal Auditor and respective departments regarding Internal Audit outcomes and advised measures to overcome the issue. • The department has been vetting various purchase proposals originating from different departments at HQ as per GFR and DOP. • The department suggested implementation of different measures for day to day work as well as the whole system for better control and also provided advisory services to different departments on different matters as and when asked for. B M Chatrath & Co LLP Regd. Office: Centre Point, 4th Floor, Suite No. 440, (Formerly B M Chatrath & Co) 21, Hemanta Basu Sarani, Kolkata- 700 001 Chartered Accountants Tel: 2248-4575/4667/6810/6798, LLPIN: AAJ-0682 2210-1385, 2248-9934 E-mail: bmccal@bmchatrath.in Website : www.bmchatrath.com¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 39 INDEPENDENT AUDITORS’ REPORT To The Council of The Institute of Cost Accountants of India Report on the Financial Statements for the year ended 31st March 2019 Qualified Opinion 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 2019, 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, which incorporated the accounts of Headquarters, reflecting total assets of Rs. 182.89 Crores and total revenue of Rs. 66.21 Crores (net of inter – region/ chapter transactions) audited by us having been appointed by the Council of the Institute. The Audited Accounts of Four Regional councils namely Eastern India Regional Council (EIRC), Southern India Regional Council (SIRC), Northern India Regional Council (NIRC) and Western India Regional Council (WIRC) reflecting total assets of Rs. 40.65 crores and total revenue of Rs. 13.32 crores audited by other auditors have also been incorporated. In our opinion and to the best of our information and according to the explanations given to us except for the possible effects of the matters described in the basis for qualified opinion paragraph the financial statements of the Institute of Cost Accountants of India give the information in the manner so required and give a true and fair view in conformity with the Accounting Principles generally accepted in India including the Accounting Standards issued by the Institute of Chartered Accountants of India of the state of affairs of the Institute of Cost Accountants of India as at 31st March 2019, and its Surplus and its Cash Flow for the year ended on that date. Basis for Qualified Opinion 1. Title Deed a. No Master List of Property Title Deeds belonging to the Institute was made available to us. Hence we are unable to comment on the total number of properties held in the name of the Institute. b. We could verify Sixty Three numbers of Title Deeds of Immovable properties & observed as under: i) Twelve numbers of Title deeds of Immovable properties were registered in the name of the Chapter instead of being registered in the name of the Institute. As per the clause no 99(f) & 85(1)(e) of the Cost & Works Accountants Regulations 1959 , title of the properties should vest in the name of the Secretary and Executive Committee of the Institute , and as such be registered in the name of the Institute. Hence this has resulted in a violation of the clauses mentioned supra. ii) In respect of Twenty Seven numbers of Title deeds only photocopies were made available to us; instead of original Deeds .In absence of the original Deeds, we are unable to ensure the veracity of the titles of these immovable properties. 2. Full details of Fixed Assets other than Freehold Building were not made available to us; accordingly we are unable to comment on the correctness of the disclosure of the Fixed Assets in the Financial Statement as on 31st March 2019. 3. There was no physical verification of fixed assets carried out by the management during the year. 4. No confirmations have been received from Regional Councils and Chapters against an amount of Rs. 539.18lacs shown under Current Accounts with Regional Council and Chapters. 5. The Institute has accounted for Leave Encashment and Gratuity on payment basis. No actuarial valuation of Leave Encashment and Gratuity was done. According to the Accrual basis of accounting, the Provision for Leave Encashment and Gratuity should have been recognized for each year which was not done till 31st March 2019. This has resulted in the over statement of the surplus of the Institute for the year then ended. 6. The Institute has an amount outstanding in Non-Specific Deposit of Rs. 30,71,950/- for more than three financial years. The nature of the amount cannot be determined. 7. Sundry Debtors amounting to Rs. 5,66,487/- of Delhi (HQ) are lying unadjusted / unrecovered since last three years, which is subject to reconciliation and confirmation. The Institute has not made any provision for Bad & Doubtful Debts against these Debtors. In view of non-reconciliation and non-confirmation of Debtor balances, we are not in a position to ascertain and comment on the correctness of the outstanding balances and resultant impact of the same on the Financial Statement.40 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 8. The Institute has a liability outstanding in respect of Membership Fee to Foreign Body amounting to Rs. 3,91,132/- for a period of more than three years. 9. As per Clause 18 of Chapter bylaws, the Managing Committee of the Chapter shall adopt the Audited Accounts of the Chapters and Regional Councils in their Annual General Meeting. However for the following Thirty chapters and Two Regional Councils the Accounts are considered for consolidation though the Accounts have not been adopted in their respective Annual General Meeting :- Region Regional Council Chapter 1. Agra Mathure Chapter 2. Ajmer Bhilwara Chapter 3. Faridabaad Chapter Northern India Regional Northern India Regional 4. Gorakhpur Chapter Council (NIRC) Council (NIRC) 5. Gurgaon Chapter 6. Jaipur Chapter 7. Bikaner Jhunjhunu Chapter 8. Kota Chapter Eastern India Regional 1. Bokaro Steel City Chapter Council (EIRC) 2. Bhubneswar Chapter 3. Cuttack Jagatsinghpur Kendrapara ----- Chapter 4. Guwahati Chapter 5. Ranchi Chapter 6. Talcher-Angul Chapter 1. Aurangabad Chapter 2. Baroda Chapter 3. Bhilai Chapter 4. Bhopal Chapter Western India Regional Western India Regional 5. Indore Dewas Chapter Council (WIRC) Council (WIRC) 6. Alwar Solapur Chapter 7. Kutch-Gandhidham Chapter 8. Nagpur Chapter 9. Vindhyanagar Chapter 10. Bilaspur Chapter 1. Bangalore Chapter 2. Cochin Chapter 3. Nellai-Pearl Chapter Southern India Regional ----- Council (SIRC) 4. Visakhapatnam Chapter 5. Kottayam Chapter 6. Madurai Chapter¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 41 10. In case of Eastern India Regional Council (EIRC) of the Institute of Cost Accountants of India (ICAI), as reported by the respective auditor and apparent from notes to accounts, Capital Work in Progress –from financial year2014-15 a sum of Rs. 1,60,44,103/- has been shown as Capital Work in Progress although the same has been put to use as a regular asset since financial year2015-16. In absence of non-capitalization of the same due to legal reason no depreciation is being provided in the accounts for last four years. This has been resulted in understatement of Fixed Assets & resultant Depreciation. 11. In case of Eastern India Regional Council (EIRC) of the Institute of Cost Accountants of India (ICAI), as reported by the respective auditor and apparent from notes to accounts, as per Actuarial Valuation of group Gratuity Scheme by LICI on 17th July 2018, payment liability was Rs. 25,73,892/-. However EIRC has paid only Rs. 12,00,000/- during the year. No liability has been provided in the books of accounts for the balance amount. 12. In case of Eastern India Regional Council (EIRC) of the Institute of Cost Accountants of India (ICAI), as reported by the respective auditor and apparent from notes to accounts, out of total Sundry Debtors of Rs. 13,34,051/- as on 31st March 2019 a sum of Rs. 11,42,729/- is more than three years old. Neither any payment nor any balance confirmations have been provided in the books of accounts as doubtful debts. 13. In case of Western Indian Regional Council (WIRC) of the Institute of Cost Accountants of India (ICAI), as reported by the respective auditor and apparent from notes to accounts, Claims receivable of Rs.21,58,741/-,as appearing in WIRC’s Current Assets Schedule, in respect of Debit Notes based on Special Audit Report conducted by HQ and Implementation Committee and its recommendations and Council Decision taken in its 294th Council Meeting held on 21st July 2015 and are considered fully recoverable. Further, the Secretary (Acting) communicated in the letter No.G:142:01:2019 dated 18.01.19 to the Chairman, WIRC stated as follows: "In pursuance of Regulation 145A of the Cost & Works Accountants Regulations, 1959 and in accordance with the decisions taken in the 316th Meeting of the Council to amend the minutes of the 315th Meeting of the Council held on 20/28th September, 2018,the following directions are hereby issued for compliance by the Western India Regional Council (WIRC) of the Institute. Any violation of these directions will attract disciplinary action against the office bearers of the respective Regional Council in accordance with the provisions of the Cost & Works Accountants Act, 1959 and the Rules and Regulations framed there under, DIRECTIONS IN PURSUANCE OF REGULATION 145A OF THE COST & WORKS ACCOUNTANTS REGULATIONS, 1959. Debit notes raised on CMA Ashish Thatte and CMA Neeraj Joshi by the Institute of Cost Accountants of India (ICAI)- Western Council (WIRC) have no merit and these debit notes are hereby nullified, cancelled and stand withdrawn from the accounts of WIRC of ICAI and also from the consolidated accounts of The Institute of the Cost Accountants of India with effect from 28th September 2018. WIRC of ICAI is hereby directed to pass the necessary entries in its books of accounts as on 28th September, 2018 to give effect to the cancellation of debit notes and confirm compliance of this direction under Regulation 145A of the Cost & Works Accountants Regulations, 1959 within 7 days from the receipt of this direction” In this regard the WIRC in their 298th Meeting of the Western India Regional Council it was decided in the Item No. (3) as under:- "To discuss matters pertaining to directions received u/s 145A from Secretary (Acting) & to discuss on the letter received from Director (Discipline) regarding seeking their response to directions issued u/s 145A. At the outset CMA P.V. Bhattad, Central Council Members and Past President and Shri Ajai Das Mehrotra, Government Nominee expressed to abstain from the matter. The majority of the members expressed that the way Secretary (Acting) has given the directions u/s 145A and the Council decisions regarding reversal of debit notes needs clarification on the following issues: 1. Under which provision the norm of 7 days was stated by Secretary (Acting) along with the authority. 2. The Annual Accounts for last 4 years are audited by Statutory Auditor and passed in AGM and are also consolidated with the Headquarters Accounts and same are also audited by the Headquarters and further submitted to Government, having done this has Council the powers to reverse the debit notes and that too with backdated. For this necessary provision as of the law may be specified. 3. Whether directions u/s 145A can be issued for reversal of debit notes which cannot be the conducive to the fulfillment of the objects of the Act and in the discharge of the functions.42 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] It was thereby resolved to communicate the matter to Secretary (Acting) stating the details of the decision taken in the meeting. In the meantime, CMA Neeraj Joshi and CMA Ashish Thatte have filed the writ petition against The Institute of Cost Accountants of India and WIRC vide Reference No. 6787 of 2019 in the High Court at Mumbai against The Institute of Cost Accountants of India and WIRC of ICAI on 3rd May 2019 and the High Court, pending final decision, has given ad-interim relief in terms of prayer clause(d) which states as follows "Pending the hearing and final disposal of the petition, the Respondents be restrained from or be directed, to stay the operation or implementation or from giving effect to, in any manner and to any extent to the debit notes dated13th February 2015 issued by the Respondent No. 2 against the Petitioners and be further restrained from taking any steps or actions resulting into adversely affecting the rights of the petitioners in any manner including the rights to contest election to any post or office." Further, the petitioner in their petition had prayer (f) which states," The respondent be further directed not to include the said debit notes dated 13th February 2015 in the books of accounts for the year 2018-19 and or till the disposal of the petition;" which was not allowed by Honorable High Court. Further, the Council has decided to conduct C& AG Audit for the period from 2010 to 2015 which also covers the above matter till then the final decision on above matter may be taken after C & AG Audit. Claims receivable from FDAPL of. Rs.67,30,000/- as appearing in WIRC’s Current Assets Schedule, is also considered fully recoverable. Further, the Council has decided to conduct C& AG Audit for the period from 2010 to 2015 which also covers the above matter till then the final decision on this matter may be taken after C & AG Audit. 14. In case of Northern Indian Regional Council (NIRC) of the Institute of Cost Accountants of India (ICAI), as reported by the respective auditor and apparent from notes to accounts, Claims receivable amounting to Rs. 41,44,422/- as appearing in the schedule of Current Assets/Liabilities are in respect of debit note raised on Sh Vijender Sharma the then Chairman for the Year 2014-15 based on the decision taken at the EC meeting of NIRC held on 6th October 2015 and further confirmed by the regional council meeting held on 22nd November 2015 , 27th November 2015 and 25th May 2016 respectively. Pursuant to the decision taken by the Members in the Annual General Meeting for the year 2015-16 followed by decision of the Regional Council, a recovery suit has been filed in the Saket Court, New Delhi having the jurisdiction on the matter, for recovery of Rs.41,44,422/- due from then Chairman Sh. Vijender Sharma for the year 2014-15. The matter is sub-judice. Furtherance to this NIRC of ICAI has received a letter No. G142.01.2019 Dated 18th January 2019 from Secretary (Acting) ICAI communicating a decision of the council at their 316th Meeting to issue directions to the Regional Council to revise the debit notes raised by NIRC against Sh Vijender Sharma for Rs 41.44 Lakhs. In this regard the regional council via mail dated 29th January 2019 responded to the Secretary (acting) ICAI and all Council members about its decision taken NOT to reverse these debit notes on the following grounds: (cid:2) As the above said debit notes were got passed and approved at AGM of NIRC dated 18th July 2016 hence Regional Council has no power to withdraw the same. The matter has to be approved and passed by the AGM only. (cid:2) The above said matter of debit notes is sub-judice and a case (at witness level) is in progress at Saket Court, New Delhi. As the matter is sub-judice, hence RCM or office bearers have no power to withdraw the debit note till Court passes the order. In view of the fact that debit note had been accepted by the Central Council through consolidation in the year 2015-16 and C &AG in its report dated 09th May 2019 has also reproduced the relevant audit observation in this regard. Withdrawal of petition by Vijender Sharma dated 3rd July 2019 via Delhi High Court order No.WP(C)6030/2016 against raising of debit note and decision of the regional council (originator of Debit Note) passing the resolution to this effect by circulation to continue with their recovery suit against the said debit note. The NIRC is of the opinion that status quo needs to be maintained for the debit note and no reversal is warranted. 15. In respect of Faridabad Chapter of Northern India Regional Council (NIRC) of the Institute of Cost Accountants of India, as reported by the respective auditor: It is observed that an Air Conditioner, two Computers and two Computer Tables appear in the Balance Sheet, but the same are not found in physical verification at the Chapter Premises as these assets have been retained by Mr. Jaiprakash Tanwar in the financial year2015-16 due to some dispute of payment arrears. 16. In case of Pune Chapter of Western India Regional Council (WIRC) of the Institute of Cost Accountants of India, as reported by the respective auditor and apparent from notes to accounts, during the year, building construction activity¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 43 additions to Capital Work in Progress of Rs. 375.26 lacs. The additions mainly consist of payments made to civil contractor, furniture, equipments and other incidental expenses incurred. The Total Project Cost of Rs. 972.90 lacs (land Rs. 271.99 lacs and building Rs. 700.91 lacs) have been capitalized and transferred to Head Office. However in the Head Office Books of Accounts, only Rs. 709.99 lacs (Land Rs. 271.99 lacs & Building Rs. 438 lacs) were capitalized upto the date 31st March 2019. 17. In case of Nashik Ojhar Chapter of Western India Regional Council (WIRC) of the Institute of Cost Accountants of India, as reported by the respective auditor: • Office No.207 & 208, 2nd floor, Prasanna Arcade, Nashik 422001, Sale deed dated 10th May 2011& 23rd September 2013 for respective office is in the name of The Institute of Cost Accountants of India, Kolkata but Municipal Tax Receipt and electricity bill received in the name of seller Mr. Burad, who was one of the directors of Balaji Share & Shoppee Investment Ltd (Seller). • Office No. 308,309 & 310, 3rd floor, Prasanna Arcade, Nashik 42200, Sale deed dated 18th December 2010 in the name of Nashik Ojhar Chapter of Cost Accountants Nashik. 18. In case of Cochin Chapter of Southern India Regional Council (SIRC) of the Institute of Cost Accountants of India, as reported by the respective auditor: • Rs. 25,26,967/- spent during the financial year2015-2016 for the construction of building located at Chalikkavattom, Gramina Vayanashala Road, Vytilla, Ernakulam is shown under the head “Capital Work in Progress” even though it is completed in all respects on 1st May 2016(which was the Inauguration date of new building). • Long pending payable to contractors: Rs.10,14,789/- Payable to various contractors for the construction of building located at Vyttila, is not settled. • Land Tax payment of ICWAI Cochin Chapter is pending from the year of purchase of land in 1992. Emphasis of Matter We draw attention to the following notes on the Financial Statements of the Institute requiring emphasis by us. Our opinion is not qualified in respect of these matters. 1. Balance of GST input credit as on 31st March 2019 amounting to Rs. 1,29,69,692/- has been charged to Income & Expenditure Account. 2. The Institute as per its decision of council meeting dated 21st July,2019 has written off Claim receivable amounting to Rs.1,29,51,987/- (NIRC Rs.41,44,422/- and WIRC Rs.88,07,565/-) resulting reduction of Claim Receivable and Other Liabilities to that extent. These amounts are not reflected in the individual Accounts of NIRC and WIRC. 3. In case of Eastern India Regional Council (EIRC) of the Institute of Cost Accountants of India(ICAI), as reported by the respective auditor and apparent from notes to accounts, in terms of the orders dated 27th May 2015 passed by the Presiding Officer of the Disciplinary Committee, in complaint no. Com/21-CWA(9) 2010, the following orders were imposed against a Member in terms of Sec 231B(3) CWA Act, 1959 read with rule 19(1) of the Cost and Works Accountants (procedure of Investigations of Professional & Other Misconduct and conduct of cases), Rules 2007. • “Reprimanding the Member • Repayment of the entire amount of Rs. 61,461/- to EIRC of Institute plus equivalent amount of fine to be paid within 30 days of service of the order and • Removal of the name from the register of Member for period of one year from date of the service order” Accordingly, Rs. 1,22,922/- was recoverable from the concerned Member. An appeal was preferred before the appellant authority of the Institute of Cost Accountants India and the said appellant Authority by virtue of order 9th April 2018 in exercise of the powers conferred upon this said authority under clause (C) of sub section (2) of section 22E of the Cost and Works Accountants Act has stayed the operation of the Impugned Order passed by the Disciplinary Committee of the Institute till the completion of the directions for which the, matter is being remitted to the Disciplinary Committee of the Institute of Cost Accountants of India for under taking the aforesaid proceeding for the purpose as mentioned under Para(12) of the order dated.9th April 2018 and to pass fresh Order. 4. In case of Eastern India Regional Council (EIRC) of the Institute of Cost Accountants of India (ICAI), as reported by the respective auditor and apparent from notes to accounts, EIRC has received a total sum of Rs. 41,98,369/- from State Bank of India during the years on account of lease rent which was pending since 1st January 2013. In absence of complete breakup being available from State Bank of India, the amount has been accounted for in following ways:44 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] Particulars Amount (Rs) Prior Period Items 37,68,426 Rent Received 4,33,208 Other Items 2,78,520 Sub total 44,80,154 Less: TDS 1,91,785 Total 41,98,369 The computation of GST liability on rental income is under process. 5. In case of Eastern India Regional Council (EIRC) of the Institute of Cost Accountants of India (ICAI), as reported by the respective auditor and apparent from notes to accounts, under the head “Other Advances” a sum of Rs. 13,10,101/- is remaining unadjusted for more than three years. Since no recovery could be effected inspite of regular follow up during the last couple of years necessary provision against the same has been made in the books of accounts. Responsibilities of Management for the Financial Statements The Institute’s Management is responsible for the preparation of these financial statements that give a true and fair view of the financial position, financial performance and cash flows of the Institute in accordance with the accounting principles generally accepted in India. This responsibility also includes maintenance of adequate accounting records for safeguarding of the assets of the Institute and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error. Management is also responsible for assessing the entity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the entity or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the entity’s financial reporting process Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Standards on Auditing will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Financial Statements. As part of an audit in accordance with Standards on Auditing, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. • Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 45 We communicated with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identified during our audit. We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. Other Matters 1. Capital Work in Progress There has been pending Capital Work in Progress, for which no further work has been undertaken by the Institute for a considerable period of time, list of which are given as follows: Amount Particulars (Rs.) Pending from/Remarks Centre of Excellence - Ajmer 60,28,800 Prior to 2010. Jaipur Chapter 30,11,000 No work progress has been observed from 2016 onwards. Hyderabad Centre of Excellence 10,37,781 Representing the amount incurred towards cost of Supply & Installation of fire hydrant & sprinkler system at HCE Building in the year 2015. Jaipur Centre of Excellence 62,962 Amount paid to Dolphin Engineer on 31/03/2017 for soil testing. No work has been done beside that till date. Navi Mumbai Centre of 4,99,78,350 Last amount paid Rs 524750/- on 13th July 2016 & Excellence Rs. 22400/- on 17th August 2016 to Gulraj Construction. However litigation is pending Before Bombay High Court vide Arbitration Petition (ST) 7232 of 2017. 2. The Institute has taken GST Input Credit at the time of purchase of Capital Assets resulting in reduction of Gross Book Value of Capital Assets and such GST input credit has been written off in Accounts. 3. This Financial Statement includes Financial Statements of 88 Chapters, which further includes accounts of 7 chapters for which we have not received the Audited Accounts, reflecting total assets of Rs. 112.19 Crores and revenue (including reimbursement) of Rs. 24.78 Crores, audited by other 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 Bye-laws of the Institute, whose reports have been furnished to us by the Management of the Institute. These 7 chapters as mentioned above are reflecting total assets of Rs. 2.95 Crores and revenue of Rs. 0.87 Crores. Consolidated Financial Statements for the financial year 2018-19 of the Institute does not include the accounts of 11 Chapters, as no accounts have been received from their end. Consolidated Financial Statements for the financial year 2018-19 of the Institute includes 81 Audited Chapters out of which 20 Chapters were audited by Chartered Accountants and 61 Chapters were audited by Cost Accountants. 4. The Institute is carrying in its Inventory Old Stock of Syllabus and Compact Disks amounting to Rs. 38,73,847/- dating back to 2012. This has been written off during this year. 5. In case of Northern Indian Regional Council (NIRC) of the Institute of Cost Accountants of India (ICAI), as reported by the respective auditor and apparent from notes to accounts, the council has the outstanding Tax Demand of Rs. 1,85,500/-. Since NIRC is following up the matter with Income Tax authorities, no provision has been made in the books in respect of penal interest that may become payable, NIRC is of the opinion that such demands may not stand valid as same needs rectifications and follow up with the Income Tax department, although the provision/adjustment for the outstanding demand has been made in the books of Accounts.46 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] Subject to above we report that: a. We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our Audit, except in case of a few small chapters, b. In our opinion proper books of account as required by Law have been kept by the Institute of Cost Accountants of India so far as appears from our examination of those books (and proper returns adequate for the purpose of our Audit have been received from the Regions and Chapters not visited by us, unless otherwise stated in Point 3of Other Matter paragraph); c. The reports on the accounts of the Regional Councils and Chapter offices of the Institute audited by the auditors of respective Regions and Chapters as have been received by us, were properly dealt with in preparing this report; d. Subject to our Observations mentioned in Basis for Qualified Opinion Paragraph above we report that the Balance Sheet, Income and Expenditure Account and Cash Flow Statement dealt with by this Report are in agreement with the books of account and the returns received from the regions & chapters not visited by us. For B M CHATRATH & CO LLP Chartered Accountants FRN: 301011E/E300025 CA SANJAY SARKAR Date: 07.08.2019 Partner Place: Kolkata Membership Number: 064305 UDIN: 19064305AAAAAL5490 The Institute of Cost Accountants of India Balance Sheet as at 31st March,2019 Previous Year Current Year 2017-18 PARTICULARS SCH. 2018-19 NO. Rs. Rs. Rs. INSTITUTE FUND : 2,732,861,414 General Fund (1) 2,906,564,207 1,454,430 Employees' Gratuity Fund (2) 1,815,482 8,375,218 Misc. Prize Fund (3) 8,577,189 12,963,634 Other Funds (4) 27,574,582 2,755,654,696 TOTAL 2,944,531,460 REPRESENTED BY : Fixed Assets : (5) 1,150,736,244 a) Gross Block 1,195,990,540¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 47 483,259,364 b) Less Depreciation 529,702,291 667,476,880 c) Net Block 666,288,249 134,801,939 Capital Work In Progress 83,123,206 110,050,750 Investment (6) 111,150,750 2,057,910,663 Current Assets (7) 2,335,543,088 56,919,417 Loans & Advances (8) 49,287,461 2,114,830,080 2,384,830,549 271,504,953 Less : Current Liabilities & Provisions (9) 300,861,294 1,843,325,127 NET CURRENT ASSETS 2,083,969,255 2,755,654,696 TOTAL 2,944,531,460 Notes to Accounts 16 Schedules referred to above form part of the Accounts As per our report attached. For B M Chatrath & Co CMA Soma Banerjee CMA L. Gurumurthy LLP HOD (Finance) Secretary (Acting) Chartered Accountants Firm Regn. No. : 301011E/E300025 Place : Kolkata CMA Balwinder Singh CMA Amit Anand Apte Dated: Vice President President Place : Kolkata Dated : 21/07/2019 The Institute of Cost Accountants of India Income and Expenditure Account for the year ended 31st March,2019 Previous Year Current Year 2017-18 Sch. 2018-19 No. Rs. PARTICULARS Rs. INCOME : 42,989,740 Membership & Other Fees (10) 47,381,067 509,972,043 Tuition & Other Fees (11) 651,303,460 158,400,672 Examination & Other Fees (12) 164,553,50548 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 32,399,883 C. P.D & Other Programme Fees 25,437,450 1,094,290 Journal Subscription incl. Advertisement 770,504 1,178,115 Sale of Publication 872,270 131,210,694 Interest 147,912,045 6,933,423 Other Income 9,579,256 884,178,860 Total : 1,047,809,557 EXPENDITURE : 244,157,970 Establishment (13) 223,781,686 110,795,802 Office Expenses (14) 133,963,700 1,622,892 Statutory Audit Fees 1,690,365 14,406,034 Travelling & Conveyance 16,151,166 96,375,805 Examination Expenses (15) 98,846,173 25,323,823 Council & Committee Meeting Expenses 27,055,484 280,438 Election Expenses incl. Tribunal 140,836 4,889,018 Journal Expenses 8,729,687 11,161,507 Membership Subscription to Foreign Bodies 5,562,372 3,022,304 Conference & Meeting International 7,490,782 31,311,358 C. P.D, Technical Skill Development & Other Programme 38,567,088 Expenses (16) 14,942,939 Professional Development Expenses 13,499,062 110,287,790 Coaching Expenses 127,057,527 25,503,476 Study Materials & Prospectus Consumed 33,800,037 567,606 Publication Stock Consumed 217,160 12,257,836 Sundry Assets Written Off ( Stock & Debtors ) 6,179,406 57,827,743 Depreciation (5) 54,079,724 764,734,341 TOTAL 796,812,255 119,444,519 Balance being excess of Income over Expenditure c/d 250,997,302 (5,053,508) Prior Period Adjustment (Net) (14A) (258,479) 114,391,011 Balance being Surplus/(deficit ) of Expenditure transferred 250,738,823 to General Fund Schedules referred to above form part of the Accounts¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 49 As per our report attached. For B M Chatrath & Co LLP CMA Soma Banerjee CMA L. Gurumurthy Chartered Accountants HOD (Finance) Secretary (Acting) Firm Regn. No. : 301011E/E300025 CMA Balwinder Singh CMA Amit Anand Apte Place : Kolkata Dated Vice President President Place : Kolkata Dated 21/07/2019 The Institute of Cost Accountants of India SCHEDULE FORMING PART OF ACCOUNTS SCHEDULE NO.1 : GENERAL FUND as at 31st March,2019 Previous year Current year 2017-18 PARTICULARS 2018-19 Rs. Rs. 2,615,711,488 Balance as per Previous Balance Sheet 2,732,861,414 Add : - i) Capitalization of Chapter's Land & Building 27,199,275 - ii) Transfer from Library Fund - 2,615,711,488 2,760,060,689 2,615,711,488 2,760,060,689 - Less- Adjustment for Pune land and building 97,290,297 Less- Transferred to Members Benevolent Fund 10,000,000 Less : Adjustment of 57th NCC balance 455,000 2,758,915 Add : Entrance Fees (Member) 3,509,992 2,618,470,403 2,655,825,384 Add : Net Surplus for the year as per 114,391,011 Income & Expenditure Account 250,738,823 2,732,861,414 Total 2,906,564,20750 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] SCHEDULE NO. 2 : EMPLOYEES' GRATUITY FUND as at 31st March,2019 Previous year Current year 2017-18 PARTICU 2018-19 LARS Rs. Rs. 1,127,361 Balance as per Previous Balance Sheet 1,454,430 270,024 Add : Contribution for the year 296,209 1,397,385 1,750,639 57,045 Add : Interest earned on Fixed Deposit 74,013 of Fund for the year - Less : Balance transferred to gereral fund' 9,170 during the year 1,454,430 Total 1,815,482 SCHEDULE NO. 3 : MISC. PRIZE FUND as at 31st March,2019 Previous year Current year 2017-18 PARTICULARS 2018-19 Rs. Rs. 7,954,857 Balance as per Previous Balance Sheet 8,375,218 241,461 Add : Addition during the year 64,549 255,302 Add : Income credited during the year 262,616 (76,402)Less : Cost of the prize (125,194) 8,375,218 Total 8,577,189 SCHEDULE NO. 4 : OTHER FUND as at 31st March,2019 Previous year Current year 2017-18 PARTICULARS 2018-19 Rs. Rs. 546,134 Building Fund 110,598 62,961 Library Fund 22,800 12,354,539 Misc. Fund 27,441,184 12,963,634 Total 27,574,582¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 51 The Institute of Cost Accountant of India SCHEDULE FORMING PART OF ACCOUNTS SCHEDULE NO. 5 : FIXED ASSETS as at 31st March,2019 Gross Depreciation/Amortisation Net Block Block Opening Addition Less : Total as on Upto For the Add/(Less) Upto This year Last year Cost during the Sale/ 01.04.2018 year : 31.03.2019 2018-19 2017-18 31.03.2019 Description 01.04.18 period Adjust- Deprecia- of Assets ment of tion Fixed Adjustment Assets of during the Fixed period Assets during the year Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Tangible Assets : FREEHOLD 160,793,820 27,199,275 (27,199,275) 160,793,820 - - - 160,793,820 160,793,820 LAND LEASEHOLD 64,484,501 64,484,501 7,189,785 832,057 8,021,842 56,462,659 57,294,716 LAND FREEHOLD 623,571,813 43,462,562 - 667,034,375 277,494,634 36,854,021 (1,264,068)313,084,587 353,949,788 346,077,179 BUILDING FURNITURE 76,272,746 1,279,346 77,552,092 35,587,421 4,293,093 (1,132,266) 38,748,248 38,803,844 40,685,325 & FITTINGS LIBRARY 13,328,281 9,226 1,693,579 11,643,928 12,902,330 305,066 (1,980,868) 11,226,528 417,400 425,951 BOOKS OFFICE 86,952,956 65,167 (737,732) 86,280,391 45,621,565 6,469,957 (2,477,923) 49,613,599 36,666,792 41,331,391 EQUIPMENTS GENERATORS 15,096,972 949,392 - 16,046,364 7,465,500 1,237,223 25,701 8,728,424 7,317,940 7,631,472 LIFT 14,063,133 - 14,063,133 6,256,938 1,170,929 7,427,867 6,635,266 7,806,195 MOTOR CAR 536,116 204,387 740,503 444,808 26,520 118,892 590,220 150,283 91,308 COMPUTER 54,523,080 1,541,355 56,064,435 52,046,393 1,676,189 (882,437) 52,840,145 3,224,290 2,476,687 CYCLE 8,368 8,368 8,368 8,368 - - Intangible Assets : SOFTWARE 41,104,458 174,172 41,278,630 38,241,622 1,214,669 (43,828) 39,412,463 1,866,167 2,862,836 1,150,736,244 74,884,882 (26,243,428)1,195,990,540 483,259,364 54,079,724 (7,636,797)529,702,291 666,288,249 667,476,880 Previous Year 1,150,736,244 82,392,314 (5,122,076)1,228,006,482 370,773,369 69,054,319 (10,898,095)428,929,593 716,164,737 697,050,723 Capital-work in 83,123,206 134,801,939 Progress52 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] SCHEDULE NO. 6 : INVESTMENT (AT COST) as at 31st March,2019 Previous year Current year 2017-18 PARTICULARS 2018-19 Rs. Rs. SHARES OF CO-OPERATIVE TRUST : 50 Shares of Rs.10/- each in 500 Rohit Chambers Premises Co-operative Society Limited, Mumbai 500 (earlier described as Jai Brindaban Premises Trust Fund, Bombay 110,000,000 Investment in Insolvency Professional Agency of ICAI 110,000,000 (1,10,00,000 Nos. of paid up shares of Rs.10 each ) Investment in RVO 1,100,000 50,250 - Others 50,250 110,050,750 TOTAL 111,150,750 SCHEDULE NO. 7 : CURRENT ASSETS as at 31st March,2019 Previous PARTICULARS Current year year 2018-19 2017-18 Rs. Rs. Rs. Stock : 1,906,264 - Publication Stock (at Cost) 2,471,199 5,765 - Paper Stock (at Cost) 6,980 11,550,850 - Study Material incl.Prospectus Stock (at Cost) 4,346,437 1,830,905 - Stock of Other Material ( at Cost ) 1,800,661 32,534,495 Sundry Debtors 42,212,546 - Less : Provision for Do - 42,212,546 74,458,426 Other Receivables 79,287,401 Cash and Bank Balances : 1,139,843 Cash in hand 1,125,674 - Postage Stamp in hand - Cheques in hand Balances with Scheduled Banks : 91,923,814 On Current Account 109,870,442 45,592,290 On Savings Account 52,163,099 1,796,968,011 Fixed Deposits with Banks : 2,042,258,649 2,057,910,663 Total 2,335,543,088¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 53 SCHEDULE NO.8 : LOANS AND ADVANCES as at 31st March,2019 Previous year Current year 2017-18 PARTICULARS 2018-19 Rs. Rs. 20,946,264 Other Advances 9,150,288 510,925 Festival Advance to Employees 303,695 3,586,019 Advance Membership Subscription to Foreign Bodies - 24,774,496 TDS Receivable 32,668,069 1,461,610 Prepaid Expenses 1,700,631 5,640,103 Deposit 5,464,778 56,919,417 Total 49,287,461 SCHEDULE NO.9 : CURRENT LIABILITIES AND PROVISIONS as at 31st March,2019 Previous year Current year 2017-18 PARTICULARS 2018-19 Rs. Rs. Current Liabilities : 3,180,858 Library Deposit 2,278,701 52,009,990 Sundry Creditors 43,652,760 40,408,071 Current Account with RC & Chapter 53,917,615 155,536,793 Other Liabilities 185,785,997 5,311,945 TDS Payable 6,147,994 15,057,296 Provisions 9,078,227 271,504,953 Total 300,861,294 SCHEDULE NO.10 : MEMBERSHIP & OTHER FEES : for the year ended 31st March,2019 Previous year Current year 2017-18 PARTICULARS 2018-19 Rs. Rs. 34,532,979 Annual Membership Fees 38,952,48654 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 7,055,770 Members Certificate of Practice Fees 8,206,267 9,600 Grad C.W.A. Fees - 401,192 Members Complaint / Restoration Fees/Nomination 92,370 Fees 500 Certified Facilitation Centre Fees - 971,684 Membership & Certification Fees - IMA(USA) 83,324 18,015 Certificate of Good Standing 46,620 42,989,740 Total 47,381,067 SCHEDULE NO.11 : TUITION AND OTHER FEES : for the year ended 31st March,2019 Previous year Current year 2017-18 PARTICULARS 2018-19 Rs. Rs. 21,181,000 Student Registration Fees 23,305,560 5,340,000 Practical Training Registration Fees 7,328,000 3,388,234 Practical Training/Subject Exemption Fees 6,796,512 416,904,223 Tuition Fees 566,607,979 46,535,559 CAT Course Income 33,251,426 7,837,661 Revalidation of Coaching Completion Certificates Fees 8,363,400 3,408,926 Sale of Prospectus 3,820,935 5,374,940 Sale of Study Notes 1,791,148 1,500 Sale of Postal Coaching,Revalidation & Denovo Forms 38,500 509,972,043 Total 651,303,460 SCHEDULE NO.12 : EXAMINATION AND OTHER FEES : for the year ended 31st March,2019 Previous year Current year 2017-18 PARTICULARS 2018-19 Rs. Rs. 154,249,803 Examination Fees 158,891,616 4,147,569 Verification of Answers Paper Fees 5,658,389 - Sale of Suggested Answer including Scanner - 3,300 Sale of Exam. Forms 3,500 158,400,672 Total 164,553,505¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 55 SCHEDULE NO.13 : ESTABLISHMENT for the year ended 31st March,2019 Previous year Current year 2017-18 PARTICULARS 2018-19 Rs. Rs. 187,134,485 Salaries & Allowances 185,326,499 19,188,415 Employer's Cont. to Employees' Gratuity Fund 3,511,457 16,618,315 Employer's Cont. to Employees' Provident Fund 16,151,102 2,480 Employer's Cont. to Employees' Benevolent Fund 2,016 5,389,412 Employer's Cont. to Employees' Leave Encashment 3,355,262 4,761,026 Employees' Leave Encashment - Existing 5,519,942 5,932,796 Medical Expenses 5,683,331 348,697 Leave Travel Allowance to Employees 1,094,490 1,364,245 RPFC Administration & E.D.L.I. Inspection Charges 1,025,603 3,418,099 Training & Development (H.R.D.) 2,111,984 244,157,970 Total 223,781,686 SCHEDULE NO.14 : OFFICE EXPENSES for the year ended 31st March,2019 Previous year Current year 2017-18 PARTICULARS 2018-19 Rs. Rs. 6,494,059 Printing & Stationery 6,658,065 8,369,158 Postage,Telegrams,Telephones & Fax 7,573,571 1,444,520 Internal Audit Fees 1,764,655 10,052,382 Electricity Charges 10,991,630 200,310 Generator Expenses 258,883 2,547,020 Rates & Taxes 2,525,917 385,380 Insurance 306,746 9,226,142 Repair & Maintenance 9,135,454 1,378,755 Car Expenses 1,734,767 10,720 Interest on Caution Money Deposit 12,570 2,462,439 Legal Charges 5,462,614 277,266 Bank Charges 372,082 5,617,145 Computer Maintenance Expenses 4,908,48456 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 2,170,787 Public Relation Expenses 2,292,478 1,965,035 Watch & Ward Expenses 2,495,251 452,305 Books & Periodicals 654,803 196,651 Delegate Fee 385,614 318,775 Gazette Notification 478,910 2,485,050 Staff Welfare 1,598,960 Advertisement Expenses for New Syllabus 8,062,175 Rent 6,880,611 42,130,884 Administrative Charges 59,845,123 4,548,844 Sundry Expenses 7,626,512 110,795,802 Total 133,963,700 SCHEDULE NO.15 : EXAMINATION EXPENSES for the year ended 31st March,2019 Previous year Current year 2017-18 PARTICULARS 2018-19 Rs. Rs. 25,783,079 Examination Expenses 28,340,983 42,086,591 Examiners' Remuneration 40,455,241 26,878,405 Examination Center Expenses 25,839,234 421,663 Examination Expenses for oral coaching Students 798,789 1,206,067 Prize & Prize Distribution Expenses 3,411,926 96,375,805 Total 98,846,173 SCHEDULE NO.16 : CPD PROGRAMME EXPENSES AND TECHNICAL SKILL for the year ended 31st March,2019 Previous year Current year 2017-18 PARTICULARS 2018-19 Rs. Rs. 8,406,983 CPD Expenses 7,985,781 5,132 Project Expenses 715,169 3,145,786 National Award including Best Chapter Award 6,912,746 8,521,946 Regional Cost / National Convention Expenses 9,759,392 10,836,098 CPD Expenses - RC's/Chapters 11,177,364 395,413 Technical Skill Development 2,016,636 31,311,358 Total 38,567,088¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 57 SCHEDULE NO. 14A : PRIOR PERIOD ADJUSTMENT as at 31st March,2019 Previous year Current year 2017-18 PARTICULARS 2018-19 Rs. Rs. Prior Period Income 102,829 HQ 104,047 - WIRC - - EIRC 3,768,426 268,850 NIRC 335,157 55,554 Chapters of WIRC 91,925 - Chapters of SIRC 1,203,815 - Chapters of EIRC - 82,951 Chapters of NIRC 10,100 510,184 Total (A) 5,513,470 Prior Period Expenses 3,623,676 HQ 3,514,329 - WIRC - - SIRC - 1,232,993 EIRC 1,041,608 354,885 NIRC 770,573 63,933 Chapters of WIRC 263,345 162,080 Chapters of SIRC 129,644 Chapters of EIRC 126,125 Chapters of NIRC 52,450 5,563,692 Total (B) 5,771,949 (5,053,508) PRIOR PERIOD ADJUSTMENT (A-B) (258,479) The Institute of Cost Accountants of India CASH FLOW STATEMENT as at 31st March,2019 Previous Year Current Year 2017-18 PARTICULARS 2018-19 Rs Rs Rs CASH FLOW FROM OPERATING ACTIVITIES58 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 40,256,837 NET SURPLUS BEFORE TAXATION AND EXTRAORDINARY ITEM 250,738,823 69,054,319 ADD- DEPRECIATION 54,079,724 109,311,156 OPERATING SURPLUS BEFORE WORKING CAPITAL 304,818,547 CHANGES 18,433,643 INCREASE IN CURRENT LIABILITIES 29,356,341 (20,610,209) INCREASE IN CURRENT ASSETS 206,563 39,043,852 29,149,778 148,355,008 NET CASH FROM OPERATING ACTIVITIES 333,968,325 CASH FLOW FROM INVESTMENT ACTIVITIES 38,457,865 PURCHASE OF FIXED ASSETS (6,424,437) 111,050,250 DECREASE IN INVESTMENT 1,100,000 149,508,115 NET CASH FROM INVESTING ACTIVITIES (5,324,437) CASH FLOW FROM FINANCING ACTIVITIES 1,771,609 INCREASE IN CAPITAL (69,498,856) 1,771,609 NET CASH FROM FINANCING ACTIVITIES (69,498,856) 618,502 NET INCREASE IN CASH AND CASH EQUIVALENT 269,793,906 1,763,397,987 ADD- CASH & CASH EQUIVALENT AT THE BEGINNING OF THE 1,935,623,958 PERIOD 1,764,016,489 CASH & CASH EQUIVALENT AS AT 31.03.2018 2,205,417,864 1,139,843 Cash 1,125,674 1,796,968,011 Fixed Deposit 2,042,258,649 91,923,814 Bank Balance - Current A/c 109,870,442 45,592,290 Bank Balance - Savings A/c 52,163,099 1,935,623,958 2,205,417,864¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 59 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF ACCOUNTS FOR THE YEAR ENDED 31ST MARCH, 2019 Schedule – 17 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 Eighty Eight 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,1961.60 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 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. 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 c) 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 Eighty Eight Chapters out of which seven accounts are unaudited viz. Bharuch-Ankleshwar, Palakkad, Jamshedpur, Noida, Naya nangal, Jodhpur and Haridwar Rishikesh.¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 61 Accounts of eleven chapters namely, Jabalpur, Bhadravati-Simoga, Ghaziabad, Mangalore, Bellary, Dehradun, Jammu, Patiala Jajpur Keonjar, Naihati and Sambalpur are not included having not been received. However previous year balance sheet figures of these chapters have been considered for consolidation (Refer – Annexure I). 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. 4. Fixed Deposit of Rs. 204, 22, 58,649/- includes Rs.51,99,024/- 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 sub-judice. 6. Statutory Audit Fees includes:- Statutory Audit Fees (HQ) (inclusive of GST) Rs.4,92,267 /- 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 made to an Approved Leave Encashment Fund maintained with the LICI. d) Fixed Deposit of Rs. 89, 34,26,535/- includes Rs.29,18,957/- for Misc prize and other fund. (ii) EIRC a) Out of sundry debtors Rs 13, 34,051/- as on 31.3.2019 a sum of , Rs 11, 42,729/- more than three years old neither any payment nor any balance confirmation having given by the party, the amount of Rs 11,42,729/- have been provided in the books of accounts as doubtful debts. b) Advance of Rs 13,10,101/- is remaining unadjusted for more than 3 years. c) As per Actuarial valuation of group gratuity scheme by LICI on 17/07/2018, payment liability was Rs 25,73,892/-. EIRC has paid only Rs 12,00,000/- during the year, No liability has been created in the books of accounts for the balance amount d) Since 2014-15, a sum of Rs.1, 60, 44,103/- has been shown as CWIP although the same has been used as regular assets since 2015-16. In absence of non capitalization of same due to some legal reason, no depreciation has been provided in last 4 years in the accounts. e) EIRC has received a total sum of Rs 41,98,369/- from SBI during the year on account of lease rent which was pending since 01.01.2013. In absence of complete breakup being available from SBI the amount has been accounted for the following ways: 4. Prior period income – Rs 37,68,426.00 5. Rent Received - Rs 4,33,208.00 6. Other income - Rs 2,78,520.00 Rs 43,90,154.00 Less TDS - Rs 191785.00 Rs 41,98,369.00 The computation of GST liability on the rental income in under process. f) In terms of the orders dated 27th May 2015 of the Disciplinary Committee, in complaint no. Com/21-CWA (9) 2010, the following orders were imposed against a Member in terms of Sec 21B(3) CWA Act, 1959 read with rule 19(1) of the Cost and Works Accountants (procedure of Investigations of Professional & Other Misconduct and conduct of cases), Rules 2007. • “Reprimanding the Member62 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] • Repayment of the entire amount of Rs. 61,461/- to EIRC of Institute plus equivalent amount of fine to be paid within 30 days of service of the order and • Removal of the name from the register of Member for period of one year from date of the service order” Accordingly, Rs. 1,22,922/- was recoverable from the concerned person. An appeal was preferred before the appellant authority of the Institute of Cost Accountants India and the said appellant Authority by virtue of order 09/04/18 in exercise of the powers conferred upon this said authority under clause (C) of sub section (2) of section 22E of the Cost and Works Accountants Act has stayed the operation of the Impugned Order passed by the Disciplinary Committee of the Institute till the completion of the directions for which the, matter is being remitted to the Disciplinary Committee of the Institute of Cost Accountants of India for under taking the aforesaid proceeding for the purpose as mentioned under Para(12) of the order dt.09/04/2018 and to pass fresh Order. 8. Contingent Liability (Claims not acknowledged as Debt) a) As per policy medical expenses (General, Pathology expenses) are reimbursed to the employees on submission of bills, subject to limits specified in the policy. As per the terms of the policy the unutilized balance can be accumulated for a period of 4 years. As on 31st March 2019, the unutilized balance lying to the credit of the employees amounting to Rs. 49, 14,003/-. b) There is a legal suit filed by ex contractual employees against EIRC sometime in the year 2014, which is still pending. Status has not been changed during the year. Necessary effect if any will be provided in the accounts after the final outcome of the case. c) The Council in its 320th meeting held on 21st July resolved that a service tax demand of Rs. 5,01,68,756/- along with applicable interest penalty (Rs. 5,01,68,756/-) as per Finance Act, 1994 RW CGST Act, 2017 should be reported as a contingent liability. 9. Balance of GST input credit as on 31.3.2019 amounting to Rs 1,29,69,292/- has been charged to Income & Expenditure Account. 10. The council in its 320th meeting held on 21st July 2019 passed the following resolution “ RESOLVED THAT, In pursuance with the Directives issued to WIRC & NIRC under Regulation 145A by the Central Council vide decision taken in the 316th Adjourned Meeting of the Council held on 6th January, 2019 to amend the Minutes of 315th Meeting of the Council held on 20th and 28th September, 2018, Debit Notes issued by the NIRC against CMA Vijender Sharma and WIRC against CMA (Dr) Ashish P. Thatte and CMA Neeraj Joshi, which are appearing in the individual books of accounts of the respective Regional Councils are null / void / illegal. All these Debit Notes are to be removed from the consolidated books of accounts of the Institute to give a true, fair and accurate position of accounts.” Considering the Council resolution the debit notes has been removed from the consolidated accounts of the Institute for FY 2018-19. 11. Necessary adjustment entries pertaining to Regional Councils and Chapters have been made at the time of consolidation of accounts. 12. Based on the available information as at 31st March, 2019, there is no amount including Interest thereon payable to Micro, Small and Medium Enterprises as defined under “The Micro, Small and Medium Enterprises Development Act, 2006”. 13. Previous year’s figures have been regrouped and rearranged wherever necessary to conform to the current year’s groupings. CMA Soma Banerjee CMA L. Gurumurthy HOD (Finance) Secretary (Acting) CMA Balwinder Singh CMA Amit Anand Apte Vice President President Date: 21-7-2019¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 63 ANNEXURE-I THE INSTITUTE OF COST ACCOUNTANTS OF INDIA STATUS OF RECEIPT OF ANNUAL ACCOUNTS FOR THE F.Y. 2018-19 WESTERN REGION SOUTHERN REGION SL.NO. NAMES SL.NO. NAMES 1 WESTERN INDIA REGIONAL COUNCIL 1 SOUTHERN INDIA REGIONAL COUNCIL 2 Ahmedabad Chapter of ICAI 2 Bangalore Chapter of ICAI 3 Aurangabad Chapter of ICAI 3 Bhadravati -Shimoga Chapter of ICAI # 4 Baroda Chapter of ICAI 4 Cochin Chapter of ICAI 5 Bhilai Chapter of ICAI 5 Coimbatore Chapter of ICAI 6 Bhopal Chapter of ICAI 6 Erode Chapter of ICAI 7 Bilaspur Chapter of ICAI 7 Godavari Chapter of ICAI 8 Goa Chapter of ICAI 8 Hyderabad Chapter of ICAI 9 Indore-Dewas Chapter of ICAI 9 Kottayam Chapter of ICAI 10 Jabalpur Chapter of ICAI # 10 Madurai Chapter of ICAI 11 Kalyan-Ambarnath Chapter of ICAI 11 Mangalore Chapter of ICAI # 12 Kolhapur-Sangli Chapter of ICAI 12 Mettur-Salem Chapter of ICAI 13 Kutch-Gandhidham Chapter of ICAI 13 Mysore Chapter of ICAI 14 Nagpur Chapter of ICAI 14 Nellai-Pearl City Chapter of ICAI 15 Nasik-Ojhar Chapter of ICAI 15 Nellore Chapter of ICAI 16 Navi Mumbai Chapter of ICAI 16 Neyveli Chapter of ICAI 17 Pimpri–Chinchwad–Akurdi Chapter of ICAI 17 Palakkad Chapter of ICAI 18 Pune Chapter of ICAI 18 Pondicherry Chapter of ICAI 19 Raipur Chapter of ICAI 19 Ranipet-Vellore Chapter of ICAI 20 Surat-South Gujarat Chapter of ICAI 20 Thrissur Chapter of ICAI 21 Vapi-Daman-Silvassa Chapter of ICAI 21 Tiruchirapalli Chapter of ICAI 22 Vindhyanagar Chapter of ICAI 22 Trivandrum Chapter of ICAI 23 Solapur Chapter of ICAI 23 Ukkunagaram Chapter of ICAI 24 Bharuch Ankleshwar Chapter of ICAI 24 Vijayawada Chapter of ICAI 25 Visakhapatnam Chapter of ICAI 26 Bellary Chapter # 27 Hosur Chapter64 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] EASTERN REGION NORTHERN REGION SL.NO. NAMES SL.NO NAMES 1. EASTERN INDIA REGIONAL COUNCIL 1. NORTHERN INDIA REGIONAL COUNCIL 2. Agartala Chapter of ICAI 2. Agra-Mathure Chapter of ICAI 3. Asansol Chapter of ICAI 3. Ajmer-Bhilwara Chapter of ICAI 4. Bokaro Steel City Chapter of ICAI 4. Allahabad Chapter of ICAI 5. Bhubaneswar Chapter of ICAI 5. Chandigarh-Panchkula Chapter of ICAI 6. Cuttack Jagatsinghpur Kendrapara Chapter of ICAI 6. Dehradun Chapter of ICAI # 7. Dhanbad-Sindri Chapter of ICAI 7. Faridabad Chapter of ICAI 8. Durgapur Chapter of ICAI 8. Ghaziabad Chapter of ICAI # 9. Guwahati Chapter of ICAI 9. Gorakhpur Chapter of ICAI 10. Hazaribag Chapter of ICAI 10. Gurgaon Chapter of ICAI 11. Howrah Chapter of ICAI 11. Hardwar-Rishikesh Chapter of ICAI 12. Jajpur-Keonjhar Chapter of ICAI # 12. Jaipur Chapter of ICAI 13. Jamshedpur Chapter of ICAI 13. Jalandhar Chapter of ICAI 14. Kharagpur Chapter of ICAI 14. Jammu Chapter of ICAI # 15. Naihati-Ichapur Chapter of ICAI # 15. Jhansi Chapter of ICAI 16. Patna Chapter of ICAI 16. Jodhpur Chapter of ICAI 17. Rajpur Chapter of ICAI 17. Kanpur Chapter of ICAI 18. Ranchi Chapter of ICAI 18. Kota Chapter of ICAI 19. Rourkela Chapter of ICAI 19. Lucknow Chapter of ICAI 20. Sambalpur Chapter of ICAI # 20. Ludhina Chapter of ICAI 21. Serampore Chapter of ICAI 21. Naya Nangal Chapter of ICAI 22. Siliguri-Gangtok Chapter of ICAI 22. Noida Chapter of ICAI 23. South Orissa Chapter of ICAI 23. Patiala Chapter of ICAI # 24. Talcher-Angul Chapter of ICAI 24. Udaipur Chapter of ICAI 25. Dhuliajan Chapter of ICAI 25. Bikaner Jhunjhunu Chapter of ICAI 26. Chanrapur Chapter 27. Bankura Chapter # Not Included S.C. GUPTA, Acting Secy. [ADVT-III/4/Exty./226/2019] Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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