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Date: 2018-10-08 Category: Extra Ordinary State: Union Government Country: India

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

Issued by Institute of Cost Accountants of India · Not Applicable

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Executive Summary & Key Takeaways

**Executive Summary:** This document is the 59th Annual Report of the Council of the Institute of Cost Accountants of India for the year ending March 31, 2018. It details the institute's activities, achievements, and financial audit. It includes reports from the PD Directorate, Membership Department, Academic Directorate and Examination Directorate. Also, it includes a detailed financial statement with auditor's remarks. **Key Points / Main Content:** * **PD Directorate:** * Sent over 625 applications to central and state government ministries, public sector units, and other organizations to include cost accountants for providing professional services in GST, internal audits, tax audits, stock audits, and other tasks. * The National Professional Convention 2018 was organized in Vadodara, Gujarat, in May 2018. The main theme was "Emerging Professional Opportunities – Building CMA’s Competence." * Submitted suggestions to the Department of Industrial Policy & Promotion (DIPP), Ministry of Commerce & Industry, for preparing the Industrial Policy 2017 discussion document. * **Membership Department:** * Established a system to provide better services to members and prospective members, addressing their internal needs through interactive mechanisms. * Registered 2353 new associate members and 491 new fellow members during FY 2017-18. * Provided online payment facilities and GST number inclusion for membership-related transactions. * **Academic Directorate:** * Student numbers increased by 2533 considering Foundation and Intermediate level admissions during the year. * Provided revised study materials, workbooks, and mock test papers for Intermediate and Final levels. * Conducted career awareness programs across the country. * Launched a scheme for return/waiver of fees for students and provided fee waivers and scholarships for meritorious students from financially weaker backgrounds. * **Examination Directorate:** * Conducted examinations twice in the year (June & December) for Foundation, Intermediate, Final, and Diploma courses across 117 examination centers, including 3 overseas centers. * Results of all examinations were published on time and in accordance with standards. * **Technical Directorate:** * The board revised CAS-4 in light of GST implementation. * The technical department prepared a detailed analysis of the Companies (Cost Records and Audit) Amendment Rules, 2017, and uploaded it on the website. * **Legal Directorate:** * Provided legal assistance to various directorates and departments of the institute. * Key activities included liaison with advocates, preparing MoUs and agreements, coordinating property-related matters, and reviewing tender documents. * **International Affairs Directorate:** * Coordinated meetings of the South Asian Federation of Accountants (SAFA) and the Asian and Pacific Accountants Association (CAPA). * Coordinated with the International Federation of Accountants (IFAC) and facilitated representation of the institute at IFAC meetings. * **Chairman's Office (Delhi & Kolkata):** * Assisted the President in coordinating various activities with departments and external agencies. * Organized various programs and events such as Cost Conventions, Global Accounting Conventions, Book Fairs, and Convocation ceremonies. * **Information Technology:** * Implemented information technology effectively to improve services to stakeholders and facilitate communication. * Launched an online helpdesk for members and students. * Developed an online data dashboard for various departments. * Supported various departments and committees in organizing webinars on different subjects. * **Advanced Studies Directorate:** * Offers courses, including video lectures and webinars. Launched a redesigned portal for students to access study material. * **HR:** * Expanded the Human Resource Information System (HRIS) to automate HR and administrative tasks related to employees and recruitment. * **Competition Related Matters:** * The institute has been empanelled to conduct competition assessment studies. * **Internal Complaints Committee:** * There were no complaints filed regarding sexual harassment at the workplace between January 1, 2017, and December 31, 2017. * **Research Initiatives and Publications Directorate** * Regularly published the "Management Accountant" journal, available in 92 countries. The institute is continuously trying to increase its reach in other parts of the world. * **Placement Directorate:** * Organized campus placement programs and placement drives across India to provide job opportunities for qualified CMAs. * **Certificate Course in Accounting Technicians:** * Provides short-term accounting courses to 12th and 10+2 passed students. * **Auditor's Report and Financial Statements:** * The auditor's report highlights several matters of emphasis and other matters related to the financial statements of the institute. These include instances of non-compliance and other financial discrepancies. **Impact Analysis:** * **Students:** * *Impact:* Access to revised study materials, mock tests, financial assistance, and career awareness programs. * *Action Required:* Utilize available resources to enhance learning and career prospects. * **Members:** * *Impact:* Enhanced professional service opportunities, online payment facilities, GST number inclusion, and access to webinars and seminars. * *Action Required:* Participate in professional development programs and utilize available resources for career advancement. * **Council/Governing Body:** * *Impact:* Provides a comprehensive overview of the institute's performance, activities, and financial status. * *Action Required:* Address matters of emphasis and other matters highlighted in the auditor's report. * **Employees:** * *Impact:* Automation of HR and administrative tasks. * *Action Required:* Adapt to new systems and procedures to improve efficiency. * **Government and Regulatory Bodies:** * *Impact:* Provides insights into the institute's operations and compliance with regulatory requirements. * *Action Required:* Review and address any regulatory concerns identified in the report.

Key Entities Referenced

New Delhi: The city where the notification was issued. The Institute of Cost Accountants of India: An institution presenting its 59th Annual Report Cost and Works Regulation, 2006: Act under which the Disciplinary Board and Disciplinary committee are formed. PD Directorate: Directorate sending applications to various central and state government ministries for professional services. Goods and Services Tax (GST): Tax regime on which seminars and workshops are being organised. Gujarat: State in India where National Professional Convention 2018 was held. Odisha: State in India where workshop was held in Balasore. Competition Commission of India: Organisation with which The Institute is collaborating on competition-related matters.
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lgk;rk l s lHkh ijh{kkvkas d s ifj.kke fu/kkZfjr le; vof/k d s vuqlkj vkSj ekudk sa dk ikyu djr s g,q lpq k# #i l s idz kf’kr fd, x,A tuw ] 2017 vkSj fnlca j] 2017] nksuk sa vof/k;ks a dh ijh{kk d s fy, vda ks a d s lR;kiu dk ifj.kke laLFkku dh ocs lkbV (www.icmai.in) ij Mky s x,A (cid:1) rrrrdddduuuuhhhhddddhhhh ffffuuuunnnn’’ss’’sskkkkkkkkyyyy;;;; ddddhhhh ffffdddd;;zz;;zz kkkkddddyyyykkkkiiii ffffjjjjiiiikkkkVVssVVss ZZZZ • yyyykkkkxxxxrrrr yyyy[[ss[[ss kkkkkkkkddaaddaa uuuu eeeekkkkuuuudddd cccckkkkMMssMMss ZZZZ6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] ckMs Z u s n’s k es a th ,l Vh ds dk;kZUo;u dks n[s kr s g,q lh , ,l&4 esa l’a kk/sku fd;kA bl ekey s d s lca /ak e sa ckMs Z us ,d NksVk lewg xfBr fd;k rkfd ckMs Z dh cSBd e sa ppk Z dju s d s fy, l’a kkfs/kr lh , ,l & 4 d s izk#i dk s vfare #i fn;k tk ldAs ckMs Z u s lh , ,l ch dh cBS d e sa ikz#i ij ppk Z dh vkSj izk#i dk s vfare #i nsu s d s fy, fopkj&foe’k Z vHkh py jgk gAS • yyyykkkkxxxxrrrr yyyy[[ss[[ss kkkkkkkk iiiijjjjhhhh{{{{kkkkkkkk vvvvkkkkSjSjSjSj vvvvkkkk’’’’ooookkkklllluuuu eeeekkkkuuuudddd cccckkkkMMssMMss ZZZZ ljdkj }kjk vueq ksfnr 4 ,l lh , d s lca /ak e sa ckj&ckj iNw s tku s okys i’z u ¼,Q , D;½w r;S kj dju s dk fu.k;Z fy;k vkSj bld s fy, lnL;k sa d s chp ykxr ys[kk ijh{kk d s lca /ak e sa ekudk sa ij cfqu;knh tkx:drk dk;ØZ e yku s dk Hkh fu.k;Z fy;k gAS • yyyykkkkxxxxrrrr yyyy[[ss[[ss kkkkkkkk iiiijjjjhhhh{{{{kkkkkkkk]]]] vvvvuuuuiiqqiiqq kkkkyyyyuuuu vvvvkkkkSjSjSjSj vvvvUUUU;;;; dddd ss ss llllccaaccaa //aa//aakkkk eeee aass aass rrrrdddduuuuhhhhddddhhhh iiiiddzzddzz kkkk””ss””ssVVVV rduhdh idz k”sV u s ykxr fjdkM]Z ykxr ys[kk ijh{kk vkSj ykxr fu;ek sa d s lca /ak es a lnL;kas d s i’z uk as d s mRrjk as ij ppk Z dh vkSj mUg sa vfare #i fn;kA • vvvvUUUU;;;; eeeeggggRRRRooooiiii..ww..wwkkkk ZZ ZZ ddddkkkk;;;; ZZZZ rduhdh foHkkx u s dia uh ¼ykxr fjdkM Z vkSj y[s kk ijh{kk½ l’a kk/sku fu;ekoyh] 2017 dk foLr`r fo’y”sk.k r;S kj fd;k vkSj ml s ocs lkbV ij viykMs fd;k x;kA (cid:1) ffffooooffff////kkkk ffffooooHHHHkkkkkkkkxxxx fof/k foHkkx ds fØ;kdyki ¼2017&18½ laLFkku dk fof/k foHkkx laLFkku ds fofHkUu funs’kky;ksa vkSj foHkkxksa dh dkuwuh lgk;rk dh t#jr iM+us ij lqfo/kk iznku djrk gSA o”kZ 2017&18 dh vof/k ds nkSjku foHkkx ds izeq[k fØ;kdyki bl izdkj gSa % 1- odhyksa ds lkFk laidZ@leUo;u 2- vf[ky Hkkjrh; vk/kkj ij iSuyc) odhy 3- le>kSrk Kkiu vkSj fofHkUu djkjksa dk izk#i rS;kj djuk 4- laifRr ls lacaf/kr ekeyksa esa pSIVjksa vkSj vU; foHkkxksa ds lkFk leUo; LFkkfir djuk 5- fufonk dh fuca/ku ,oa ‘krksZa dh iqujh{kk djuk 6- fookn gksus ij Hksts tkus okys mRrjksa dk izk#i rS;kj djuk@iqujh{kk djuk A 7- dkjiksjsV dk;Z ea=ky; vkSj vU; izkf/kdj.kksa ds lkFk laidZ LFkkfir djus@ckrphr djus ds fy, lacaf/kr izkf/kdj.kksa dh lgk;rk djuk A (cid:1) vvvvararararjjjjkkkk””ZZ””ZZVVVVªªhhªªhh;;;; ddddkkkk;;;; ZZ ZZ ffffooooHHHHkkkkkkkkxxxx nnnnffff{{{{kkkk....kkkk ,,,,ffff’’’’kkkk;;;;kkkkbbbb ZZ ZZ yyyy[[ss[[ss kkkkkkkkddddkkkkjjjj llll??aa??aakkkk ¼¼¼¼,,,,llll ,,,, ,,,,QQQQ ,,,,½½½½ lh ,e , MkW- ih oh ,l txu ekgs u jko] dnsa zh; ifj”kn lnL; dk s fnukad 20 fnlca j] 2017 dk s ub Z fnYyh e as vk;kfstr dh xb Z laLFkku dh ifj”kn cBS d e sa lkd Z ds ,d ‘kh”k Z fudk; nf{k.k ,f’k;kb Z y[s kkdkj l?a k ¼,l , ,Q ,½ d s mik/;{k d s in ds fy, puq k x;k gS vkSj fnukda 1 tuojh] 2018 l s iHzkkj xgz .k dj fy;k gAS o”k Z ds nkSjku foHkkx u s nf{k.k ,f’k;kb Z ys[kkdkj l?a k ¼,l , ,Q ,½ dh cBS dk sa dk leUo;u fd;k vkSj mUgksaus ,l , ,Q , lnL; fudk;k sa }kjk vk;kfstr fd, x, lEeys uksa e sa Hkh Hkkx fy;kA ,,,,ffff’’’’kkkk;;;;kkkkbbbb ZZ ZZ vvvvkkkkSjSjSjSj iiii’’zz’’zz kkkkkkkkarararar yyyy[[ss[[ss kkkkkkkkddddkkkkjjjj llll??aa??aakkkk ¼¼¼¼llllhhhh ,,,, iiiihhhh ,,,,½½½½ foHkkx us o”kZ d s nkSjku ,f’k;kb Z vkSj i’z kkar y[s kkdkj l?a k ¼lh , ih ,½ dh cBS dk as dk leUo;u fd;k ftue sa laLFkku d s ifzrfuf/k;k sa }kjk Hkkx fy;k x;kA vvvvararararjjjjkkkk””ZZ””ZZVVVVªªhhªªhh;;;; yyyy[[ss[[ss kkkkkkkkddddkkkkjjjj llll??aa??aakkkk ¼¼¼¼vvvvkkkkbbbb ZZ ZZ ,,,,QQQQ ,,,, llllhhhh½½½½ foHkkx us varjk”ZVªh; ys[kkdkj l?a k ¼vkb Z ,Q , lh½ dh cSBdks a e sa leUo;u fd;k vkSj ifj”kn d s lnL;k as d s fy, laLFkku dk izfrfuf/kRo dju s dh O;oLFkk dh xbAZ • varjk”ZVªh; y[s kkdkj l?ak ¼vkb Z ,Q , lh½ u s cfsYt;e e sa fnukda 15&16 uoca j] 2017 d s nkSjku bldh lkekU; ifj”kn cBS d vk;kfstr dh xbAZ varjk”ZVªh; ekeyk sa vkSj LFkkf;Ro lfefr d s v/;{k u s bl cBS d vkjS vk;kts u e sa lLa Fkku dk ifzrfuf/kRo fd;kA • ifj”kn d s lnL; tk s vkb Z , ,Q lh dkjkcs kj e sa O;kolkf;d y[s kkdkjk sa ¼ih , vkb Z ch½ dh lfefr d s Hkh lnL; g]Sa d s lkFk mld s ifj”kn lg;kfsx;k as u s rduhdh lykgdkj d s #i e sa U;;w kd Z e sa 27 vkjS 28 ekp]Z 2018 dk s vk;kfstr lfefr dh cBS d e sa Hkkx fy;kA (cid:1) vvvv////;;;;{{{{kkkk ddddkkkk ddddkkkk;;;;kkkkyyZZyyZZ ;;;; fnYyh vkSj dkys dkrk fLFkr v/;{k dk dk;kZy; laLFkku d s v/;{k dh vksj l s laLFkku d s foHkkxk as vkSj ckg;~ ,tfasl;kas d s lkFk fofHkUu fØ;kdykik sa dk leUo;u dju s e sa lgk;rk iznku djrk gAS ;g fØ;kdykik sa e sa iRz;{k #i l s ‘kkfey ugh a gksrk yfsdu viRz;{k #i l s leUo;u e sa vklkuh d s fy, v/;{k dk;kyZ ; u s db Z dk; Z fd, gASa foHkkx u s ifj”kn lnL;ksa] iwo Z v/;{kk as rFkk laLFkku d s mPp vf/kdkfj;k as }kjk lkiSa s x, fofHkUu dk;Z] tkWc Hkh iwj s fd, gASa dNq iez [q k igy&i;z kl bl idz kj gS a % • 55558888 ooookkkk aa aa yyyykkkkxxxxrrrr llllEEEEeeeeyyssyyss uuuu • vvvvkkkkbbbbbbZZbbZZ ZlZlZlZlhhhh ccccBBSSBBSS ddddkkkk sasa sasa dddd ss ss ffffyyyy,,,, lllleeeeUUUUoooo;;;;uuuu • eeeea=a=a=a=kkkkyyyy;;;;kkkk]]sasa]]sasa lllljjjjddddkkkkjjjjhhhh ffffooooHHHHkkkkkkkkxxxxkkkk sasa sasa vvvvkkkkSjSjSjSj ,,,,ttttffsasaffsasallll;;;;kkkk sasa sasa dddd ss ss llllkkkkFFFFkkkk iiii====kkkkppppkkkkjjjj • vvvv////;;;;{{{{kkkk ,,,,oooo aa aa mmmmiiiikkkk////;;;;{{{{kkkk ddddkkkk ss ss rrrrdddduuuuhhhhddddhhhh llllggggkkkk;;;;rrrrkkkk • llllaLaLaLaLFFFFkkkkkkkkuuuu dddd ss ss llllHHHHkkkkhhhh iiiieezzeezz [[qq[[qq kkkk vvvvkkkk;;;;kkkkttssttss uuuukkkk sasa sasa dddd ss ss ffffyyyy,,,, llllggggkkkk;;;;rrrrkkkk¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 7 LLLLoooorrrra=a=a=a= yyyy[[ss[[ss kkkkkkkk iiiijjjjhhhh{{{{kkkkdddd ddddhhhh ffffjjjjiiiikkkkVVssVVss ZZ ZZ llllsosososokkkk eeee]]sasa]]sasa bbbbaLaLaLaLVVVVhhhhVVVV;;~~;;~~ VVwwVVww vvvvkkkkWWQQWWQQ ddddkkkkWWLLWWLLVVVV ,,,,ddddkkkkmmmmVVaaVVaa VVsasaVVsasa ~l~l~l~l vvvvkkkkQQWWQQWW bbbbffaaffaaMMMM;;;;kkkk 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011118888 ddddkkkk sssslllleeeekkkkIIIIrrrr oooo""""kkkk ZZZZdddd ssssffffyyyy,,,, ffffooooRRRRrrrrhhhh;;;; ffffoooooooojjjj....kkkkkkkk sasa sasa iiiijjjj ffffjjjjiiiikkkkVVssVVss ZZ ZZ 1- geu s baLVhV;~ wV vkWQ dkWLV ,dkmaVsaV~l vkWQ bafM;k ¼^^laLFkku^^½ d s lya Xu foRrh; fooj.kk as 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 ys[kk ijhf{kr 31 ekp]Z 2018 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 kkda u uhfr;k as dk lkjk'a k rFkk vU; O;k[;kRed lpw uk] ftle sa dyq 169-03 djkMs + #i, dh ifjlia fŸk;k a rFkk dyq 58-09 djkMs + #i, dk jktLo ¼varj&{ks=h;@pISVj yus &nsuksa½ n'kkZrs g,q e[q ;ky; d s y[s kk 'kkfey gAS vU; ys[kk ijh{kdk sa }kjk ys[kk ijhf{kr 9-76 djkMs + :Ik, dk dyq jktLo rFkk 38-45 djkMs + #i, dh dyq ifjlia fŸk;ka n'kkZr ss g,q 4 {ks=h; ifj"knksa ;Fkk mŸkj Hkkjr {ks=h; ifj"kn ¼,uvkbvZ kjlh½] iwo Z Hkkjr {ks=h; ifj"kn ¼bvZ kbvZ kjlh½] if'Pke Hkkjr {ks=h; ifj"kn ¼MCY;vw kbvZ kjlh½ vkSj nf{k.k Hkkjr {ks=h; ifj"kn ¼,lvkbvZ kjlh½ d s y[s kkijhf{kr y[s kksa dk s Hkh lekfo"V fd;k x;k gAS foŸkh; fooj.k e sa 7 pISVjksa ds y[s kks]a tks y[s kk ijh{kdk sa }kjk 'kkfey ugha fd, x, gSa] lfgr 92 pISVjksa ds foŸkh; fooj.k 'kkfey g]Sa ftuesa lefUor {ks=h; ifj"knksa vkSj pISVjksa ds 'kklh fudk;ksa }kjk laLFkku d s pISVjksa dkuwuksa d s [kMa 26 vkSj vkbZlhMCY;,w fofue; 1959 ds fofu;e 133 d s vuqlkj vU; y[s kk ijh{kdk sa }kjk y[s kkijhf{kr 95-21 djkMs + #i, dh ifjlia fŸk;k a vkSj 20-56 djkMs + #i, dk jktLo ¼ifzriÆwr lfgr½ n'kk;Z k x;k g]S ftudh fjikVs Z laLFkku ds icz /aku }kjk iLz rqr dh xb Z gAS 7 pISVjksa ij 4-05 djkMs + #i, dh dyq ifjlia fŸk;k a vkSj 1-17 djkMs + #i, dk jktLo n'kkZrs g,q gLrk{kj ugha fd, x, gASa lefsdr foŸkh; fooj.kk sa e sa 3 pISVjk sa d s y[s kk ijhf{kr y[s ks 'kkfey ugha gSa ftuds fy, y[s kk ijhf{kr y[s ks izkIr ugha g,q gASa uhps fn, x, C;kSjs d s vuqlkj uohure y[s kk ijhf{kr y[s kksa d s lca /ak esa ryq u i= ds vkda M +s 'kkfey fd, x, g&Sa Øe pISVj dk uke vfare y[s kk ijhf{kr y[s ks foŸkh; o"kZ 2017&18 e sa leds u d s l-a i;z kts u l s 'kkfey gSa 1 tcyiqj pISVj o"kZ 2015&16* 2 xkft;kckn pISVj o"k Z 2013&14 3 Hkækorh&flekxs k pISVj o"k Z 2015&16 * pISVj }kjk lfwpr fd;k x;k fd iwo Z nks o"kks± esa dkbs Z foŸkh; yus &nsu ugh a gAS laLFkku ds 2017&18 ds lefsdr foŸkh; fooj.kk sa e sa 85 y[s kk ijhf{kr pISVj 'kkfey gSa ftuesa l s 26 pISVjksa dh y[s kk ijh{kk lunh y[s kkdkjk sa }kjk dh xb Z gS vkSj mu lc pSIVjksa d s y[s kk ijh{kk ykxr y[s kkdkjksa }kjk dh xb ZgAS 2222---- ffffooooRRRRrrrrhhhh;;;; ffffoooooooojjjj....kkkkkkkk sasa sasa dddd ss ss ffffyyyy,,,, iiiicczzcczz //aa//aakkkkuuuu ddddhhhh ffffttttEEEEeeeesosososokkkkjjjjhhhh laLFkku dk icz /aku foŸkh; fooj.kk sa dk s r;S kj dju s d s fy, ftEesokj gS tk s Hkkjr es a lkekU;r% Lohd`r ys[kk fl)kark sa d s vuqlkj laLFkku dh foŸkh; fLFkfr] foŸkh; fu"iknu rFkk udn izokg dk lgh ,o amfpr n`f"Vdk.s k crkrs gASa bl ftEesokjh esa laLFkku dh ifjlia fŸk;ksa 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 dks jkds uk rFkk mudk irk yxkuk] lefqpr y[s kkda u uhfr;ksa dk p;u ,o avuiq ;z kxs ] mi;äq rFkk foods i.w k Zfu.k;Z ysuk vkSj vkda yu djuk rFkk i;kIZr vkarfjd foŸkh; fu;a=.k dk dk;kUZo;u rFkk j[k&j[kko] tks lgh ,o amfpr nf`"Vdk.s k crkus okys foŸkh; fooj.kk sadh r;S kjh rFkk izLrqrh ls lxa r y[s kkda u fjdkMks± dh ifj'k)q rk vkSj i.w krZ k lfquf'Pkr dju sds fy, iHzkkoh :i l sipz kfyr gks jg sFk svkSj okLrfod xyr fooj.k l seäq gSa] 'kkfey gASa 3333---- yyyy[[ss[[ss kkkkkkkk iiiijjjjhhhh{{{{kkkkdddd ddddhhhh ffffttttEEEEeeeesosososokkkkjjjjhhhh 3-1 gekjh ftEesokjh gekjh y[s kk ijh{kk d s vk/kkj ij bu foRrh; fooj.kk sa ij jk; O;Dr djuk gAS geu s baLVhV~;Vw vkWQ pkVMZ ,dkmaVsaVl~ vkWQ bfaM;k }kjk tkjh y[s kk ijh{kk ekudk sa d s vuqlkj viuh ys[kk ijh{kk dh gAS bu ekudk sa e sa ;g vifs{kr gS fd ge bl ckr dk mfpr vk'oklu izkIr dju s d s fy, fd D;k foRrh; fooj.k okLrfod xyrc;kuh l s eDq r g]Sa uSfrd vi{s kkvk as dk ikyu djr s gS a vkSj ys[kk ijh{kk dh ;kts uk cukdj ml s lia Uu djr s gASa 3-2 fdlh ys[kk ijh{kk e sa foRrh; fooj.kksa e sa /kujkf'k ,o a idz Vuk sa d s ckj s esa y[s kk ijh{kk lk{; izkIr dju s dh fu"iknu ifzd;z k,a 'kkfey gksrh gASa pquh xb Z ifzd;z k, a /kks[kk/kM+h vFkok =fqV d s dkj.k foRrh; fooj.kk sa e sa okLrfod xyrc;kuh d s tkfs[ke d s fu/kkZj.k lfgr y[s kk ijh{kd d s fu.k;Z ij fuHkZj gksrh gASa bu tkfs[kek sa dk fu/kkZj.k dju s esa ys[kk ijh{kd ifjfLFkfr;ksa e sami;äq y[s kk ijh{kk ifzØ;k,a r;S kj djus d sfy, laLFkku d sfoŸkh; fooj.kk sadks r;S kj djus rFkk ml sizLrqr djus d sfy, lxa r vkarfjd foŸkh; fu;a=.k ij fopkj djrk gAS fdlh ys[kk ijh{kk e sa i;z Dq r ys[kk uhfr;k sa d s vkfSpR; rFkk icz /aku }kjk yxk, x, y[s kk vueq kuk sa dh rdZlxa rrk ,o a foRrh; fooj.kk as d s lex z iLz rfqrdj.k dk eYw ;kda u Hkh 'kkfey gksrk gAS8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] gekjk fo'okl g S fd geu s tk s y[s kk ijh{kk lk{; izkIr fd;k g]S og laLFkku ds foŸkh; fooj.kk sa d s lca /ak esa gekj s ;kXs; ys[kk ijh{kk er d s fy, i;kIZr ,o ami;äq vk/kkj inz ku djrk gAS 4444---- eeeekkkkeeeeyyyykkkk iiiiSjSjSjSjkkkkxxxxzkzkzkzkQQQQ ddddkkkk ttttkkkksjsjsjsj ge gekjs }kjk tksj fn, tkus d s fy, vifs{kr laLFkku d s foŸkh; fooj.k d s lca /ak e sa fuEufyf[kr fVIif.k;ksa dh vksj /;ku vkdÆ"kr djr s gASa gekjk er bu ekeyksa ds lca /ak e sa;kXs; ugha g%S 1- 6 väcw j] 2015 dk s vk;kfstr dk;dZ kjh lfefr dh cBS d esa fn, x, fu.k;Z d s vk/kkj ij baLVhV~¸kwV vkWQ ,dkmVa saVl~ vkWQ bfaM;k ¼vkbZlh,vkbZ½ dh mŸkj Hkkjrh; {ks=h; ifj"kn ¼,uvkbvZ kjlh½ d s ekey s e sa vkSj Øe'k% 22-11-2015] 27-11-2015 vkSj 25- 05-2016 dks vk;kfstr {ks=h; ifj"kn dh cBS dksa e]sa ftldh ifq"V dh xb]Z o"kZ 2014&15 ds fy, rRdkyhu v/;{k ij 41-44 yk[k #i, dh jkf'k dk ,d MfscV ukVs fn;k x;k gAS {ks=h; ifj"kn us viuh 31-05-2017 dh cBS d e sa 41-44 yk[k #i, vkSj 12 ifzr'kr ifzr o"kZ dh nj l s C;kt ¼3-31 yk[k #i,½ dh jkf'k dyq 44-75 yk[k #i, o"k Z 2014&15 ds fy, rRdkyhu v/;{k l s olyw fd, tku s ;kXs; gksus okyh jkf'k ml rkjh[k l s yus s d s fy, olyw h nkok nk;j djus dk fu.k;Z fy;k] ftls jktLo y[s k s esa cdq ugha fd;k x;k gS D;kfsad ,slh olfwy;ksa d s fy, nkok ekuuh; fnYyh mPp U;k;ky; e sa nk;j fd;k x;k gS vkSj fu.k;Z yfacr gAS mi;äqZ _.kksa lfgr ,uvkbvZ kjlh y[s kksa e sa bl s 'kkfey djuk igy s mfYyf[kr ekuuh; fnYyh mPp U;k;ky; ds le{k nk;j fjV ;kfpdk ds v/;/khu gASa 2- baLVhV¸~kwV vkWQ ,dkmVa saV~l vkWQ bfaM;k ¼vkbZlh,vkb½Z dh mŸkj Hkkjr {ks=h; ifj"kn ¼,uvkbvZ kjlh½ d s ekeys e sa 1]55]130@& #i, dh cdk;k dj ekxa gAS pfwad] ,uvkbvZ kjlh vk; dj vf/kdkfj;k sa ds lkFk ekeyk mBk jgk g]S vr% nMa kRed C;kt] tks n;s gks ldrk g]S d s lca /ak esa cfg;ksa esa izko/kku ugha fd;k x;k g S D;kfsad ,uvkbvZ kjlh dk ;g er gS fd ,slh ekxa sa o/Sk ugha gks ldrha D;kfsad muesa l'a kk/sku vkSj vk; dj foHkkx d s lkFk vuqorhZ dkjZokb Z djus dh vko';drk g]S ;|fi] cdk;k ekxa d s fy, izko/kku@lek;kts u y[s kk cfg;k sa e sa fd, x, gSAa 3- 31-03-2018 dh fLFkfr d s vuqlkj] 1]15]10]266@& #i, dh jkf'k dk th,lVh buiVq _.k dk 'k"sk vk; ,o a O;; [kkrs esa yxk;k x;k gAS 4- baLVhV¸~kwV vkWQ ,dkmVa saV~l vkWQ bfaM;k ¼vkbZlh,vkb½Z dh iwohZ Hkkjr {ks=h; ifj"kn ¼bvZ kbvZ kjlh½ d s ekeys e sa f'kdk;r l[a ;k dkWe@21&lhMCY;,w ¼9½ 2010 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 ¼O;kolkf;d ,o a vU; dnkpkj rFkk ekeyksa d s vkpkj dh tkpa dh ifzØ;k½ fu;ekoyh] 2007 d s fu;e 19¼1½ d s lkFk ifBr lhMCY;,w vf/kfu;e] 1959 dh /kkjk 231[k¼3½ d s vuqlkj lnL; d s fo#) fuEufyf[kr vkn's k yxk, x, Fk%s • ÞlnL; dh izrkM+uk • vkn's k fn, tkus d s 30 fnuksa ds Hkhrj nh tkus okyh laLFkku ds bvZ kbvZ kjlh dk s 64]461@& #i, dh iwjh jkf'k rFkk teq kZus dh lerYq ; jkf'k dk iuq HkqxZ rku • vkn's k nsus dh rkjh[k l s ,d o"kZ dh vof/k d s fy, lnL; dk jftLVj l s uke gVkukÞ 5- rn~uqlkj] 1]22]922@& #i, lca fa/kr O;fä l s olyw fd, tkus FkAs Hkkjr d s ykxr ,o a ys[kkdkj laLFkku d s vihy ikzf/kdkjh d s le{k vihy nk;j dh xb Z Fkh vkSj mi;äqZ vihy izkf/kdkjh us ykxr ,o a dk; Z y[s kkdkj vf/kfu;e dh /kkjk 22¼³½ dh mi /kkjk ¼2½ ds [kMa ¼x½ d s rgr bl mi;äqZ izkf/kdkjh dk s inz Ÿk 'kfä;k sa dk i;z kxs djrs g,q vkns'k 09@04@18 d s }kjk mi;äqZ vihy izkf/kdkjh us mu fun'sZ kksa ds iwjk gkus s rd laLFkku dh vu'q kklfud lfefr }kjk tkjh vuqfpr vkn's k ds ipz kyu dks LFkfxr dj fn;k g S ftuds 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 djus ds fy, mi;äqZ dkjZokb Z djus gsrq Hkkjr d s ykxr y[s kkdkj laLFkku dh vu'q kklfud lfefr dks Hkts k tk jgk gAS 4444---- ;;;;kkkkXXssXXss;;;; eeeerrrr ddddkkkk vvvvkkkk////kkkkkkkkjjjj 1- 7 pISVjk sa vkSj 1 {ks=h; ifj"knk sa l s lca fa/kr 57-73 yk[k :Ik, eYw ; d s QzhgkYs M rFkk iVV~ s okyh Hkfwe vkSj Hkouksa d s lca /ak e sa dkbs Z gLrkarj.k foy[s k gekj s lR;kiu d s fy, miyC/k ugh a djk;k x;kA 10 pIsVjk sa vkSj 3 {ks=h; ifj"knksa ds lca /ak e sa laLFkku ds uke ij ÝhgkYs M vkSj yhtgkYs M Hkfwe rFkk Hkou ds 107-99 yk[k :Ik, eYw ; d s eyw gLrkraj.k foy[s k gekj s lR;kiu d s fy, miyC/k ugha djk, x,A 183-4 yk[k :Ik, eYw ; dh 14 lia fRr;k sa d s foys[k dkLV ,Ma oDl Z ,dkmVa saV~l jxs yq 's ku] 1959 d s fofu;e 85¼1½¼b½Z ,o a 99¼,Q½ d s mYy?a ku esa vHkh Hkh pIsVjksa d s uke ij gSa ftlesa 172-08 yk[k :0 eYw ; dh 12 lia fRr;k a 'kkfey gS]a ftuds fy, eyw gLrkarj.k foys[k gekjs lR;kiu d s fy, miyC/k ugha djk, x,A 2- de uksV dh xb Z ;fwuVksa l s lca fa/kr Hkfwe ,o a Hkou dh eyw ^VkbVy MhM^ laLFkku d s icz /aku ds ikl ugha Fkh D;kfsad og mu% gLrxr ugha dh xb Z gAS bld s C;kSjs bl fjikVs Z d s ^ifjf'k"V&d^ ds :i e sa lya Xu gASa vr% ge laLFkku }kjk /kkfjr okLrfod :i ls Hkfwe ,o a Hkou dh VkbVy d s Lrj ds lca /ak e sa fVIi.kh djus e sa vleFk Z gASa 3- bna kSj uxj fuxe ¼vkb,Z elh½ us lia fŸk ds vf/kxgz .k l s bna kSj laLFkku pISVj ds uke ij dkbs Z lia fŸk dj fcy ugha fn;k gAS bld s ifj.kkeLo:i pISVj d s cgh[kkrksa e sa dkbs Z Hkxq rku@izko/kku ugha ekuk x;k gAS ;g 2005&06 l s 2017&2018 rd 1]74]859@& #i, dh jkf'k dk gSA¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 9 pfwad] i'z uxr lia fŸk uxjh; dj ds v/khu gS] vr% ys[kkda u d sizk˜s ou vk/kkj d seÌus tj mi;äqZ lia fŸk ij uxjh; dj ds fy, ikzo/kku mld s vf/kxgz .k l s gh pISVj ds cgh[kkrksa e sa ekuk tkuk pkfg,A vr% ge oreZ ku y[s kk ,o a pISVjksa esa iM+s mi;äqZ 'k"sk dh 'k)q rk ij fVIi.kh dju s esa velFk ZgASa 4- vkjlh vkSj pISVjksa e sa pky w [kkrksa d s varxZr n'kkbZ Z xb Z 404-08 yk[k #i, dh jkf'k d s fo#) {ks=h; ifj"knksa vkSj pISVjksa l s dkbs Z ifq"V izkIr ugha gbq Z gAS 5- baLVhV¸~kwV vkWQ ,dkmVa saV~l vkWQ bfaM;k ¼vkbZlh,vkb½Z dh iwohZ Hkkjr {ks=h; ifj"kn ¼bvZ kbvZ kjlh½ d s ekeys esa 1]60]44]103@& #i, dh itwa hxr MCY;vw kbiZ h 2014&15 l s ryq u i= esa n'kkbZ Z xb Z gAS ;|fi] mi;äqZ ensa foŸkh; o"kZ 2015&16 ds nkSjku igys gh i;z kxs esa j[kh xb Z Fkh]a bl vfHkof`) ij dkbs Z eYw ;gªkl ugha fd;k x;k gAS bll s jktLo O;; de gvq k gS vkSj vpy ifjlia fŸk;k a vf/kd gSa ftldh ek=k fu/kkZfjr ugha dh xb Z gSA 6- laLFkku us Hkxq rku d s vk/kkj ij vodk'k udnhdj.k dk fglkc yxk;k gAS y[s kkda u ds izk˜s ou vk/kkj ds vulq kj vodk'k udnhdj.k dk izko/kku iRz;ds o"kZ d s fy, ekuk tkuk pkfg, Fkk tks 31 ekp]Z 2018 rd ugha fd;k x;kA bld s ifj.kkeLo:i] ml lekIr o"kZ d s fy, laLFkku ds vf/k'k"sk dk fooj.k vf/kd gvq k gAS 7- baLVhV¸~kwV vkQW ,dkmVa saV~l vkWQ bfaM;k ¼vkbZlh,vkb½Z dh iwoh Z Hkkjr {ks=h; ifj"kn ¼bvZ kbvZ kjlh½ vkSj Hkkjrh; LVVs cdSa ] gjh'k e[q kthZ jkMs 'kk[kk] dkys dkrk&700025 ds chp 31 fnlca j] 2012 dks vikVZesaV d s yht djkj dh lekfIr vkSj 31 ekp]Z 2018 rd mldk uohuhdj.k u fd, tkus d s QyLo:i iwoh Z Hkkjr {ks=h; ifj"kn dk s u rks 31 ekp]Z 2018 dk s lekIr o"kZ rd Hkkjrh; LVVs cdSa l s dkbs Z fdjk;k izkIr gvq k vkSj u gh Hkkjrh; LVVs cdSa dh mi;äqZ 'kk[kk u s mi;äqZ lia fŸk dk s [kkyh fd;kA bld s ifj.kkeLo:i] 01 tuojh] 2013 dk s lekIr o"k Z ds fy, l s 31 ekp]Z 2018 rd d s fy, jktLo dh gkfu gAS 8- baLVhV¸~kwV vkWQ ,dkmVa sVa ~l vkWQ bfaM;k ¼vkbZlh,vkbZ½ dh iwohZ Hkkjr {ks=h; ifj"kn ¼bvZ kbvZ kjlh½ d s ekey s e sa 10]74]311@& #i, ds fofHkUUk _.k fiNy s rhu o"kks± l s lek;kfstr ugha fd, x,@olyw ugha fd, x, gSa tks fd iuq leZ k/kku ,o a ifq"V ds v/;/khu gASa laLFkku us bu _.knkrkvksa d s fo#) cqj s ,o a lfanX/k _.kk sa d s fy, dkbs Z izko/kku ugh a fd;k gAS vr% ge mu _.knkrkvksa d s 'k"sk dh olyw h d s lca /ak e sa vkSj laLFkku d s foŸkh; fooj.k ij mld s ifj.kkeh iHzkko d s lca /ak e sa dNq lfquf'Pkr dju s vFkok fVIi.kh djus dh fLFkfr e sa ugha gAS 9- baLVhV¸~kwV vkWQ ,dkmVa sVa ~l vkWQ bfaM;k ¼vkbZlh,vkbZ½ dh iwohZ Hkkjr {ks=h; ifj"kn ¼bvZ kbvZ kjlh½ d s ekey s e sa 13]10]101@& #i, dh jkf'k ds vU; vfxez fiNy s rhu o"kks± l s vf/kd dh vof/k ds fy, lek;kfstr ugha fd, x,@olyw ugha fd, x, gASa laLFkku u s lek;kfstr u fd, x,@olyw u fd, x, vfxez ksa d s fo#) dkbs Z izko/kku ugha fd;k gAS mi;äqZ ds eÌus tj ge bu vU; vfxez 'k"sk dh 'k)q rk rFkk olyw h vkSj laLFkku d s foŸkh; fooj.kk sa ij bld s ifj.kkeh iHzkko ds lca /ak e sa fVIi.kh djus dh fLFkfr e sa ugha gASa 10- baLVhV¸~kwV vkWQ ,dkmVa sVa ~l vkWQ bfaM;k ¼vkbZlh,vkb½Z dh nf{k.k Hkkjr {ks=h; ifj"kn ¼,lvkbvZ kjlh½ d s dkps hu pISVj }kjk pfydkoVV~ e] xzkeh.k O;k;ku'kkyk jkMs ] fofVyk] ,ukdZ yq e esa Hkou d s fuek.Z k ds fy, nh xb Z dk;Z lfaonk ds ekey s e]sa vokM Z nsus okyk ml dk;Z lfaonk d s fy, dj dh dVkSrh ¼MCY;wlhVh½ d s fy, ftEesnkj g S D;kfsad mle sa lkexzh dh vkiÆwr vkSj Je] nksuksa 'kkfey gksrs gASa dkps hu pISVj tc rd lca fa/kr lfaonkdkjk sa l s iiz = l-a 1bbZ Z e sa iez k.k&i= izkIr u fd;k tk,] mudks Hkxq rku djus l s iwo Z muls dk; Z lfaonk dj dh dVkSrh djus vkSj Hkxq rku djus d s fy, ftEens kj gAS 64]11]743 #i, dh jkf'k dh dj lfaonkvksa ds ekey s e sa iiz = l[a ;k 1bbZ Z izkIr ugha fd;k x;k gAS mi;äqZ ij dk; Z lfaonk dj dh nsunkjh 5]13]000@& :i, $ C;kt dh gkxs hA bl pISVj esa MCY;wlhVh ita hdj.k ugha fn;k g]S tSlk fd lHkh lfaonkdkj dj foHkkx e sa ita h—r gksrs gSa vkSj iiz = 1bbZ Z izLrqr dju s ds fy, lger gSAa 11- baLVhV¸~kwV vkQW ,dkmVa saV~l vkWQ bfaM;k ¼vkbZlh,vkb½Z dh nf{k.k Hkkjr {ks=h; ifj"kn ¼,lvkbvZ kjlh½ d s dkps hu pISVj dk Hkfwe dj dk Hkxq rku 1992 esa Hkfwe dh [kjhn d s o"kZ l s yfacr gAS 12- laLFkku viuh ekylpw h e sa 2012 l s 38]73]847@& #i, dh jkf'k d s flycs l vkSj dkWEiDS V fMLd dk iqjkuk LVkWd fy, g,q gAS pfwad] mi;äqZ lkeku vc i;z kxs dju s ;kXs; ugha g]S vr% ml s ^vk; ,o a O;; y[s kk^ ds ek/;e l s cVV~ s [kkrs esa Mkyk tkuk pkfg, FkkA 13- ;g ik;k x;k gS fd ijh{kk, a vk;kfstr djus d s fy, ijh{kk dæsa dk s fd, x, vfxez Hkxq rku ds ekey s e sa laLFkku vk; ,o a O;; [kkrs d s ek/;e l s mu vfxez ksa dk s pkt Z dju s dh ifjikVh viukrk gAS vk; ,o a O;; [kkrs d s ek/;e l s vfxez k sa dk Hkxq rku djus l s ;fwuV dk O;; vf/kd n'kk;Z k x;k gAS ;g Hkh ik;k x;k gS fd vk; dj vf/kfu;e] 1961 dh /kkjk 194x d srgr ml vfxez d sHkxq rku ls VhMh,l ugha dkVk x;k gAS 14- fnYyh ¼eq[;ky;½ d s 3]31]677@& #i, dh jkf'k d s fofo/k _.k fiNy s rhu o"kks± l s lek;kfstr ugha fd, x, g@Sa olyw ugha fd, x, gSa tks iuq leZ k/kku vkSj ifq"V d s v/;/khu gASa laLFkku us bu _.kk sa d s fo#) cqj s rFkk lfanX/k _.k ds fy, dkbs Z izko/kku ugha fd;k gAS 15- vkbZlh,vkbZ d s iVuk pISVj d s fy, u;k ifjlj yus s gsrq 2013 esa eSllZ uxS zh fcYMj ,Ma Msoyis l Z ikz- fy- dk s 1]25]00]000@& #i, dk vfxez fn;k x;k Fkk] tks itwa hxr MCY;vw kbiZ h d s :i esa n'kk;Z k x;k FkkA 31 ekp]Z 2018 rd bl idz kj ds dkbs Z ifjlj vf/kxfzgr ugha fd, x, gASa rFkkfi] 01-03-2018&31-03-2018 d s fy, fnukda 5-5-2018 dk s 5]00]000@& #i, ¼vkjMhch lejh fjikVs Z ¼vU;½½ okil fd, x, Fk s vkSj 'k"sk 1]20]00]000@& #i, tsoh@iVuk MCY;vw kbiZ h@17&18 fnukda 31-03-2018 }kjk ^iVuk Hkfwe d s fy, vfxez ^ esa varfjr fd, x, FkAs 16- baLVhV¸~kwV vkWQ ,dkmVa saV~l vkWQ bfaM;k ¼vkbZlh,vkbZ½ dh if'Pkeh Hkkjr {ks=h; ifj"kn ¼MCY;vw kbvZ kjlh½ d s ekeys esa 31 ekp]Z 2018 dh fLFkfr d s vuqlkj olyw fd, tkus okys nkoksa vkSj lLisal nkoksa ¼ØfsMV½ y[s kksa e sa dNq lek/kku u fd, x, 'k"sk gASa buds C;kSjs uhps fn, x, g&Sa10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] yyyy[[ss[[ss kkkkkkkk ''''kkkkhhhh""""kkkk ZZZZ jjjjkkkkffff''''kkkk ¼¼¼¼####iiii,,,,½½½½ izkI; nkos 21]58]741 MfscV okLrdq kj l s izkI; nkos 67]30]000 MfscV lLisal nkos ¼2013&2014½% 20]77]565 ØfsMV lLisal nkos ¼2014&2015½% 81]176 ØfsMV lLisal nkos & okLrdkj% 67]30]000 ØfsMV mu cdk;k 'k"sk dh ifq"V u fd, tkus d s eÌus tj] ge mu 'k"sk jkf'k dh ifj'k)q rk vkSj laLFkku d s foŸkh; fooj.k ij mld s ifj.kkeh iHzkko d s lca /ak esa lfquf'Pkr dju s rFkk fVIi.kh djus dh fLFkfr e sa ugha gASa icz /aku us 31 tyq kbZ] 2015 dk s gqb Z viuh 294oh a ifj"kn cBS d esa ;g er fn;k Fkk fd ; s izkI; y[s k s i.w kZr% olyw h ;kXs; gASa 17- laLFkku dh iwjh vk; e sa l s dsoy lnL;rk 'kYq d] mUUkr v/khu vkSj ,ulhlh th,lVh d s v/khu gSa] vr% vkuiq kfrd buiqV th,lVh vkmViqV dj fu/kkfZjr djr s le; izkIr fd;k tkuk g]S ijarq 2017&18 e sa iwjk vkmViVq miyC/k buiVq d s fo#) j[kk x;k gAS bl buiVq dks Bhd djus d s fy, 49]48]660@& #i, dh jkf'k dk ØfsMV okil fd;k x;k gS ftlds ifj.kkeLo:i 49]48]660@& #i, vkSj lca fa/kr C;kt dh jkf'k ds th,lVh dk de Hkxq rku gvq k gAS 18- pISVj d s mi fu;eksa d s [kMa 18 d s vuqlkj pISVj dh icz /aku lfefr okÆ"kd vke cBS d esa pISVjksa d s y[s kk ijhf{kr y[s kksa dk s Lohdkj djxs hA rFkkfi] fuEufyf[kr ikpa pISVjksa d s fy, mudh okÆ"kd vke cBS d e sa Lohdkj u fd, x, y[s kksa d s ek/;e ls leds u d s fy, fopkj fd;k tkrk gAS d- vkxjk eFkqjk] [k- ckds kjks x- u;k ukxa y ?k- t;iqj D;kÖsa kj ³- te'kns iqj ;;;;kkkkXXssXXss;;;; jjjjkkkk;;;; %%%% gekjh jk; esa vkSj gekjh lokRsZre lwpuk d s vuqlkj rFkk gesa fn, x, Li"Vhdj.kkas d s vuqlkj] baLVhV;~ wV vkWQ dkLV ,dkmVa Vsa ~l vkWQ bfaM;k ds foŸkh; fooj.kk sa d s ^^;ksX; er iSjkxzkQ d s fy, vk/kkj^^ esa of.kZr ekeyksa d s lHakkfor iHzkkoksa dks NkMs d+ j] vifs{kr rjhds l s lpw uk inz ku djr s gSa vkSj 31 ekp]Z 2018 ,o a mld s vf/k'k"sk rFkk ml rkjh[k dks lekIr o"kZ d s fy, mld s udn izokg dh fLFkfr d s vuqlkj baLVhV;~ Vw vkWQ dkLV ,dkmaVsaVl~ vkWQ bfaM;k d sdk;k s±dh fLFkfr d sbaLVhV;~ Vw vkWQ dkLV ,dkmaVsaV~l vkWQ bfaM;k }kjk tkjh y[s kkda u ekudk salfgr Hkkjr esa lkekU; :i l sLoh—r y[s kkda u fl)karksa d svu:q i lgh vkSj mfpr n`f"Vdk.s k nsrs gASa vvvvUUUU;;;; ffffooooffff////kkkkdddd vvvvkkkkSjSjSjSj ffffooooffffuuuu;;;;kkkkeeeedddd vvvviiii{{ss{{sskkkkkkkkvvvvkkkk sasa sasa iiiijjjj ffffjjjjiiiikkkkVVssVVss ZZ ZZ mmmmiiii;;;;ääqZqZääqZqZ dddd ssssvvvv////;;;;////kkkkhhhhuuuu ggggeeee ffffjjjjiiiikkkkVVssVVss ZZZZnnnnsrsrsrsr ssssgggg SaSaSaSaffffdddd%%%% ¼d½ geu s lHkh lpw uk vkSj Li"Vhdj.k ekax s gSa vkSj çkIr dj fy, g]Sa tks gekjh tkudkjh vkSj fo'okl d s vuqlkj dNq NkVs s pISVjksa d sekeyksa dks NkMs d+ j gekjh ys[kk ijh{kk d s fy, vko';d Fk(s ¼[k½ gekjh jk; esa dkuwuu vifs{kr lefqpr ys[kk cfg;k a fn baLVhVîwV v‚Q dksLV vdkmaVasV~l v‚Q bfaM;k }kjk j[kh xb Z g]Sa tSlk fd bu cfg;k sa dh gekjh tkpa l s Li"V g S ¼vkSj gekjh ys[kk ijh{kk d s ç;kts u l s {k=s k as vkSj ftu pSIVjks a dk geu s nkSjk ugh a fd;k g]S ogk a l s lefqpr fjVu Z çkIr gk s x, g]Sa tc rd fd mijkäs iSjk 1 e sa vU;Fkk u dgk tk,½ ¼x½ lca fa/kr {ks=k sa vkSj pISVjk sa d s ys[kk ijh{kdk sa }kjk ys[kk ijhf{kr] laLFkku ds {ks=h; vkSj pISVj dk;kyZ ;k as d s ys[kkas dh fjikVs Z tSlk ge sa çkIr gbq Z Fkh] bl fjiksVZ dk s r;S kj dju s es a lefqpr fopkj fd;k x;k gSA ¼?k½ mijkäs iSjk e sa gekjs er d sfy, vk/kkj esa mfYyf[kr gekjh fVIif.k;k sa d s v/;/khu ge fjikVs Z nsrs gSa fd a ryq u i=] vk; vkSj O;; y[s kk rFkk udn izokg fooj.k {ks=k sa o ftu pISVjk sa dk geu s nkSjk ugh a fd;k g]S mul s çkIr y[s kk cfg;k sa vkSj fjVu Z d s vulq kj gAS ————rrrr sssscccchhhh ,,,,eeee pppp====FFFFkkkk ,,,,MMaaMMaa dddd--aa--aa ,,,,yyyy,,,,yyyyiiiihhhh pkVMZ Z ,dkmVa Vsa ,Qvkj,u% 301011b@Z b0Z 0025 rkjh[k% 29-09-2018 LFkku% dkys dkrk llllhhhh,,,, llllttaattaa ;;;; lllljjjjddddkkkkjjjj Hkkxhnkj lnL;rk l[a ;k% 064305¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 11 iiiiffffjjjjffff''''kkkk""""VVVV&&&&dddd ØØØØeeee llll--aa--aa uuuukkkkeeee MMMMhhhhMMMM ddddhhhh ffffLLLLFFFFkkkkffffrrrr ffffoooooooojjjj....kkkk ÝÝÝÝhhhhggggkkkkYYssYYss MMMM HHHHkkkkffwwffwweeee vvvvkkkkSjSjSjSj HHHHkkkkoooouuuu 1 vgenkckn ¼¶ySV l-a 303½ dkbs Z MhM ugha dkbs Z MhM ugha 2 cM+knS k ¼QksfuDl dkWEIyDs l½ QkVs kis fzr laLFkku ds uke ij ita h—r vkSj laLFkku d slfpo }kjk gLrk{kfjr 3 Hkkis ky dkbs Z MhM ugha fcØh djkj dh QkVs kis fzrA pISVj ds uke ij ita h—r vkSj pISVj ds v/;{k }kjk gLrk{kfjr 4 dY;k.k & vejukFk ¼QzhgkYs M Hkfwe dkbs Z MhM ugha dkbs Z MhM ugha 2007&08½ 5 ukfld vkÖs kj ¼¶yVS 308] 309] 310½ QkVs kis fzr pISVj d suke ij ita h—r vkSj laLFkku d sofj"B fun's kd }kjk gLrk{kfjr 6 nf{k.kh Hkkjr {ks=h; ifj"kn QkVs kis fzr laLFkku ds uke ij ita h—r ¼,lvkbvZ kjlh½ & pUsUkb Z 7 cxSa yksj QkVs kis fzr laLFkku ds uke ij ita h—r vkSj laLFkku d sv/;{k }kjk gLrk{kfjr 8 fr:fpjkiYyh QkVs kis fzr laLFkku ds uke ij ita h—r vkSj lfpo }kjk gLrk{kfjr 9 f=oæsa e QkVs kis fzr laLFkku ds uke ij ita h—r vkSj pISVj d sv/;{k }kjk gLrk{kfjr 10 iwoh Z Hkkjr {ks=h; ifj"kn ¼bvZ kbvZ kjlh½ & QkVs kis fzr laLFkku ds uke ij ita h—r dkys dkrk 11 vklulkys QkVs kis fzr laLFkku ds uke ij ita h—r 12 /kuckn & Çlæh QkVs kis fzr pISVj d suke ij ita h—rA pISVj d smik/;{k }kjk fu"ikfnrA 13 lsjeiksj QkVs kis fzr gLrkarj.k djkjA pISVj ds uke ij ita h—rA pISVj ds v/;{k }kjk fu"ikfnrA 14 jkpa h QkVs kis fzr pISVj d suke ij ita h—rA pISVj d slfpo }kjk fu"ikfnrA 15 pMa hx< +ipa dyq k dkbs Z MhM ugha dkbs Z MhM ugha 16 xksok QkVs kis fzr laLFkku ds uke ij iez kf.kr lR; ifzrfyfiA 17 lwjr nf{k.k QkVs kis fzr iez kf.kr ifzr izkIrA pISVj d s uke ij ita h—rA pISVj d s ikzf/k—r ¼¶ySV l-a 220½ ifzrfuf/k }kjk gLrk{kfjr ughAa 18 gSnjkckn – fgek;ruxj QkVs kis fzr iez kf.kr ifzr izkIrA laLFkku d s uke ij ita h—rA Jh ,- oh- je.k jko] lhlh,e vkbZlh,vkbZ }kjk ifzrfuf/kRo fd;k x;kA 19 bna kSj nsokl QkVs kis fzr iez kf.kr ifzr izkIrA pISVj ds uke ij ita h—rA pISVj d s v/; ,o a lfpo }kjk gLrk{kfjrA 20 if'Pkeh Hkkjr {ks=h; ifj"kn dkbs Z MhM ugha dkbs Z MhM ugha ¼MCY;vw kbvZ kjlh½ & ecqa bZ yyyyhhhhttttggggkkkkYYssYYss MMMM HHHHkkkkffwwffwweeee 1 MCY;vw kbvZ kjlh flMdk sHkfwe ¼uoh ecqa b½Z QkVs kis fzr laLFkku ds uke ij ita h—r vkSj laLFkku d slfpo }kjk gLrk{kfjr 2 fHkykbZ pISVj QkVs kis fzr laLFkku ds uke ij ita h—r vkSj pISVj d slfpo }kjk gLrk{kfjr 3 mDduq kxje QkVs kis fzr jk"Vªh; bLikr fuxe fy- l s iV~Vk fy;k x;kA pISVj ds uke ij ita h—r vkSj laLFkku ds lfpo }kjk gLrk{kfjrA 4 Hkqou's oj QkVs kis fzr pISVj d suke ij ita h—r vkSj pISVj d slfpo }kjk gLrk{kfjr 5 ckds kjks LVhy flVh dkbs Z MhM ugha dkbs Z MhM ugha 6 mŸkjh Hkkjr {ks=h; ifj"kn ¼,uvkbvZ kjlh½ QkVs kis fzr laLFkku ds uke ij ita h—r vkSj laLFkku d sv/;{k }kjk gLrk{kfjr & ubZ fnYyh 7 dkuiqj QkVs kis fzr iez kf.kr ifzrA laLFkku d s uke ij ita h—r vkSj laLFkku d s lfpo }kjk gLrk{kfjr 8 y[kuÅ QkVs kis fzr y[kuÅ fodkl izkf/kj.k l s iV~Vk fy;k x;kA pISVj d s uke ij ita h—r vkSj laLFkku ds lfpo }kjk gLrk{kfjr 9 mn;iqj QkVs kis fzr pISVj d suke ij ita h—r vkSj pISVj d slfpo }kjk gLrk{kfjr 10 bykgkckn pISVj QkVs kis fzr pISVj d suke ij ita h—r vkSj pISVj d sv/;{k }kjk gLrk{kfjr 11 dkVs k dkbs Z MhM ugha dkbs Z MhM ugha 12 i.q k spISVj QkVs kis fzr pISVj d s uke ij ita h—rA laLFkku d s izkf/k—r ifzrfuf/k }kjk gLrk{kfjr ughAa12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] ffffnnnn bbbbaLaLaLaLVVVVhhhhVVVV;;~~;;~~ VVwwVVww vvvvkkkkWWQQWWQQ ddddkkkkWWLLWWLLVVVV vvvvddddkkkkmmmmVVaaVVaa VVsasaVVsasa ~l~l~l~l vvvvkkkkWWQQWWQQ bbbbffaaffaaMMMM;;;;kkkk ffffnnnnuuuukkkkddaaddaa 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011118888 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss vvvvuuuuqlqlqlqlkkkkjjjj rrrryyqqyyqq uuuu iiii==== ffffooooxxxxrrrr oooo””””kkkk ZZ ZZ vvvvuuuuqlqlqlqlppwwppww hhhh llll00aa00aa oooorrrreeZZeeZZ kkkkuuuu oooo""""kkkk ZZ ZZ 2222000011116666&&&&11117777 ffffoooooooojjjj....kkkk 2222000011117777&&&&11118888 ::::0000 ::::0000 ::::0000 llllaLaLaLaLFFFFkkkkkkkkuuuu ffffuuuuffff////kkkk 2]61]57]11]488 lkekU; fuf/k ¼¼¼¼1111½½½½ 2]73]28]61]414 11]27]361 depZ kjh minku fuf/k ¼¼¼¼2222½½½½ 14]54]430 79]54]857 fofo/k iqjLdkj fuf/k ¼¼¼¼3333½½½½ 83]75]218 2]42]12]577 vU; fuf/k ¼¼¼¼4444½½½½ 1]29]63]634 2222]]]]66664444]]]]99990000]]]]00006666]]]]222288883333 DDDDyyqqyyqq 2222]]]]77775555]]]]55556666]]]]55554444]]]]666699996666 }} }}kkkkjjjjkkkk nnnn''''kkkkkkkkbbZZbbZZ ZZ ZZ xxxxbbbb ZaZa ZaZa %%%% vpy ifjlia fRr;ka ¼¼¼¼5555½½½½ 1]14]50]94]330 ¼d½ ldy CykWd 1]15]07]36]244 42]89]29]593 ¼[k½ eYw ;gzkl ?kVk, a 48]32]59]364 71]61]64]737 ¼x½ fuoy CykWd 66]74]76]880 12]23]44]524 py jgk itwa h dk; Z 13]48]01]939 11]00]50]750 fuo's k ¼¼¼¼6666 ½½½½ 11]00]50]750 1]87]37]25]539 o reZ ku ifjlia fRr ¼¼¼¼7777 ½½½½ 2]05]79]10]663 3]22]26]319 _.k ,o a vfxez ¼¼¼¼8888½½½½ 5]69]19]417 1111]]]]99990000]]]]55559999]]]]55551111]]]]888855558888 2222]]]]11111111]]]]44448888]]]]33330000]]]]000088880000 20]55]05]586 ?kVk, a % oreZ ku n;s rk, a vkSj izko/kku ¼¼¼¼9999½½½½ 27]15]04]953 1111]]]]77770000]]]]00004444]]]]44446666]]]]222277772222 ffffuuuuooooyyyy oooorrrreeZZeeZZ kkkkuuuu iiiiffffjjjjlllliiaaiiaa ffffRRRRrrrr 1]84]33]25]127 2222]]]]66664444]]]]99990000]]]]00006666]]]]222288883333 DD DDyyqqyyqq 2222]]]]77775555]]]]55556666]]]]55554444]]]]666699996666 yyyy[[ss[[ss kkkkkkkk sasa sasa iiiijjjj ffffVVVVIIIIiiiiffff....kkkk;;;;kkkk aa aa 11115555 mmmmiiii;;;;DDZqZqDDZqZq rrrr ####iiii eeee sasa sasa mmmmffffYYYYyyyyffff[[[[kkkkrrrr vvvvuuuuqlqlqlqlffwwffwwpppp;;;;kkkk aa aa yyyy[[ss[[ss kkkkkkkk sasa sasa dddd ss ss HHHHkkkkkkkkxxxx gggg SSaa SSaa gekjh lya Xu fjikVs Z ds vuqlkj —rs cccchhhh ,,,,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, v:i 'kda j ckxph lh,e, ,y- x:q eÆwr fun's kd ¼foŸk½ lfpo ¼dk;dZ kjh½ llllhhhh,,,, llllttaattaa ;;;; lllljjjjddddkkkkjjjj Hkkxhnkj lh,e, cyÇonj Çlg lh,e, vfer vkuna vkIVs lnL;rk l[a ;k% 064305 mik/;{k v/;{k LLLLFFFFkkkkkkkkuuuu%%%% ffffnnnnuuuukkkkddaaddaa %%%% 29.09.2018¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 13 ffffnnnn bbbbaLaLaLaLVVVVhhhhVVVV;;~~;;~~ VVwwVVww vvvvkkkkWWQQWWQQ ddddkkkkWWLLWWLLVVVV vvvvddddkkkkmmmmVVaaVVaa ~l~l~l~l vvvvkkkkWWQQWWQQ bbbbffaaffaaMMMM;;;;kkkk 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011118888 ddddkkkk ssss lllleeeekkkkIIIIrrrr oooo""""kkkkZZ ZZ ddddss ss ffffyyyy,,,, vvvvkkkk;;;; vvvvkkkkSSjjSSjj OOOO;;;;;;;; ddddkkkk yyyy[[ss[[ss kkkkkkkk ffffooooxxxxrrrr oooo””””kkkk ZZ ZZ oooorrrreeZZeeZZ kkkkuuuu oooo””””kkkk ZZ ZZ vvvvuuuuqlqlqlqlppwwppww hhhh 2222000011116666&&&&11117777 ffffoooooooojjjj....kkkk 2222000011117777&&&&11118888 llll--aa--aa ####---- ####---- vvvvkkkk;;;;%%%% 4]71]14]277 lnL;rk ,o a vU; ‘kYq d ¼¼¼¼11110000½½½½ 4]29]89]740 44]41]25]764 f’k{k.k ,o a vU; ‘kYq d ¼¼¼¼11111111½½½½ 50]99]72]043 14]88]53]612 ijh{kk ,o a vU; ‘kYq d ¼¼¼¼11112222½½½½ 15]84]00]672 1]66]82]735 lh ih Mh ,o a vU; dk;dZ ez ‘kYq d 3]23]99]883 if=dk d s v’a knku d s fy, foKkiu lfgr 11]09]420 10]94]290 i dz k ’ ku dh fcdzh 6]86]242 11]78]115 12]21]41]986 C;kt 13]12]10]694 vU; vk; 72]54]280 69]33]423 77778888]]]]77779999]]]]66668888]]]]333311116666 ddddyyqqyyqq %%%% 88888888]]]]44441111]]]]77778888]]]]888866660000 OOOO;;;;;;;;%%%% 24]24]62]674 LFkkiuk ¼¼¼¼11113333½½½½ 24]41]57]970 10]51]29]729 dk;kyZ ; O;; ¼¼¼¼11114444½½½½ 11]07]95]802 lkfaof/kd y[s kk ijh{kk ‘kYq d 15]07]166 16]22]892 1]14]55]051 ;k=k ,o a okgu 1]44]06]034 9]83]70]855 ijh{kk O;; 9]63]75]805 2]29]65]914 ifj”kn ,o a lfefr dh cBS dk sa dk O;; 2]53]23]823 & fVªC;quy lfgr pquko dk [kp Z 2]80]438 if=dk O;; 1]64]96]887 48]89]018 76]39]448 fon’s kh fudk;k sa dk s lnL;rk v’a knku 1]11]61]507 lEeys u ,o a varjk”ZVªh; cSBdsa 24]16]403 30]22]304 2]09]17]244 lhihMh rduhdh fodkl ,o a vU; dk;dZ ez O;; 3]13]11]358 1]27]60]561 O;kolkf;d fodkl O;; 1]49]42]939 10]82]44]992 dkfspxa O;; 11]02]87]790 1]88]09]305 v/;;u lkefx;z kas ,o a fooj.kk sa dh [kir 2]55]03]476 i dz k ’ ku lkexzh dh [kir 5]67]606 3]59]145 40]05]128 cV~V&s [kkr s e sa Mkyh xb Z vU; ifjlia fRr;k a ¼LVkWd ,o a nus nkj½ 1]22]57]836 lna sgkLin _.k ¼fofo/k dtnZ kj½ 3]00]226 6]90]54]319 eYw ;gzkl ¼¼¼¼5555½½½½ 5]78]27]743 77774444]]]]22228888]]]]99995555]]]]000044447777 ddddyyqqyyqq 77776666]]]]44447777]]]]33334444]]]]333344441111 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 4444]]]]55550000]]]]77773333]]]]222266669999 11111111]]]]99994444]]]]44444444]]]]555511119999 gggg SS SS ¼48]16]432½ vof/k iwo Z lek;kts u ¼fuoy½ ¼¼¼¼11114444 d½½½½ ¼50]53]508½ 4444]]]]00002222]]]]55556666]]]]888833337777 llllkkkkeeeekkkkUUUU;;;; ffffuuuuffff////kkkk eeee sasa sasa vvvvararararffffjjjjrrrr OOOO;;;;;;;; ddddkkkk vvvvffff////kkkk''''kkkk""ss""sskkkk@@@@¼¼¼¼????kkkkkkkkVVVVkkkk½½½½ ggggkkkkuussuuss ss ss dddd ss ss uuuukkkkrrrr ss ss ''''kkkk""ss""sskkkk 11111111]]]]44443333]]]]99991111]]]]000011111111 mijkDs r vuqlwfp;k a ys[kk dh Hkkx gSa A gekjh lya Xu fjikVs Z d s vuqlkj —rs cccchhhh ,,,,eeee pppp====FFFFkkkk ,,,,MMaaMMaa dddd--aa--aa ,,,,yyyy,,,,yyyyiiiihhhh pkVMZ Z ,dkmVa saV~l14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] QeZ ita h- l-a% 301011b@Z b3Z 00025 lh,e, v:i 'kda j ckxph lh,e, ,y- x:q eÆwr fun's kd ¼foŸk½ lfpo ¼,ÇDVx½ llllhhhh,,,, llllttaattaa ;;;; lllljjjjddddkkkkjjjj Hkkxhnkj lh,e, cyÇonj Çlg lh,e, vfer vkuan vkIVs lnL;rk l[a ;k% 064305 mik/;{k v/;{k LLLLFFFFkkkkkkkkuuuu%%%% ffffnnnnuuuukkkkddaaddaa %%%% 29.09.2018 ffffnnnn bbbbaLaLaLaLVVVVhhhhVVVV;;~~;;~~ VVwwVVww vvvvkkkkWWQQWWQQ ddddkkkkWWLLWWLLVVVV vvvvddddkkkkmmmmVVaaVVaa ~l~l~l~l vvvvkkkkWWQQWWQQ bbbbffaaffaaMMMM;;;;kkkk yyyy[[ss[[ss kkkkkkkk sasa sasa dddd ss ss HHHHkkkkkkkkxxxx LLLLoooo::::IIIIkkkk vvvvuuuuqlqlqlqlppwwppww hhhh vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 1111 %%%% 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011118888 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss vvvvuuuuqlqlqlqlkkkkjjjj llllkkkkeeeekkkkUUUU;;;; ffffuuuuffff////kkkk ffffooooxxxxrrrr oooo""""kkkk ZZ ZZ oooorrrreeZZeeZZ kkkkuuuu oooo””””kkkk ZZ ZZ 2222000011116666&&&&11117777 ffffoooooooojjjj....kkkk 2222000011117777&&&&11118888 ::::0000 ::::0000 2222]]]]55555555]]]]44442222]]]]66668888]]]]888866669999 iwoZorhZ ryq u i= d s vuqlkj ‘k”sk 2222]]]]66661111]]]]55557777]]]]11111111]]]]444488888888 tkMs +sa % 2]12]13]423 i½ pISVj dh Hkfwe vkSj Hkou dk itwa hdj.k ¼24]78]275½ ii½ ykbczsjh dks”k l s gLrkarj.k 2222]]]]55557777]]]]33330000]]]]00004444]]]]000011117777 2222]]]]66661111]]]]55557777]]]]11111111]]]]444488888888 24]50]634 tkMs +sa % izo’s k ‘kYq d ¼lnL;½ 27]58]915 2222]]]]55557777]]]]55554444]]]]55554444]]]]666655551111 2222]]]]66661111]]]]88884444]]]]77770000]]]]444400003333 4]02]56]837 tkMs +sa % vk; vkSj O;; ys[ks d s vuqlkj o”k Z d s fy, fuoy vf/k’k”sk 11]43]91]011 2222]]]]66661111]]]]55557777]]]]11111111]]]]444488888888 ddddyyqqyyqq 2222]]]]77773333]]]]22228888]]]]66661111]]]]444411114444 ffffnnnn bbbbaLaLaLaLVVVVhhhhVVVV;;~~;;~~ VVwwVVww vvvvkkkkWWQQWWQQ ddddkkkkWWLLWWLLVVVV vvvvddddkkkkmmmmVVaaVVaa VVsasaVVsasa ~l~l~l~l vvvvkkkkWWQQWWQQ bbbbffaaffaaMMMM;;;;kkkk yyyy[[ss[[ss kkkkkkkkvvvvkkkk sasa sasa dddd ss ss HHHHkkkkkkkkxxxx LLLLoooo::::IIIIkkkk vvvvuuuuqlqlqlqlppwwppww hhhh vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 2222 %%%% 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011118888 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss vvvvuuuuqlqlqlqlkkkkjjjj ddddeeeeppZZppZZ kkkkjjjjhhhh mmmmiiiinnnnkkkkuuuu ffffuuuuffff////kkkk ffffooooxxxxrrrr oooo""""kkkk ZZ ZZ oooorrrreeZZeeZZ kkkkuuuu oooo""""kkkk ZZ ZZ 2222000011116666&&&&11117777 ffffoooooooojjjj....kkkk 2222000011117777&&&&11118888 ####---- ####---- 11115555]]]]33331111]]]]999911116666 iwoZorhZ ryq ui= d s vuqlkj ‘k”sk 11111111]]]]22227777]]]]333366661111 3]25]892 tkMs +sa % o”k Z d s fy, v’a knku 2]70]024 11118888]]]]55557777]]]]888800008888 11113333]]]]99997777]]]]333388885555 71]971 tkMs +sa % o”k Z d s fy, fuf/k dh lkof/k tek ij vftZr C;kt 57]045 8]02]418 ?kVk, a % o”k Z d s nkSjku depZ kfj;k sa dk s inz Rr minku & 11111111]]]]22227777]]]]333366661111 ddddyyqqyyqq 11114444]]]]55554444]]]]444433330000 vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 3333 %%%% 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011118888 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss vvvvuuuuqlqlqlqlkkkkjjjj ffffooooffffoooo////kkkk iiiiqjqjqjqjLLLLddddkkkkjjjj ffffuuuuffff////kkkk ffffooooxxxxrrrr oooo""""kkkk ZZ ZZ oooorrrreeZZeeZZ kkkkuuuu oooo""""kkkk ZZ ZZ 2222000011116666&&&&11117777 ffffoooooooojjjj....kkkk 2222000011117777&&&&11118888 ####---- ####---- 77775555]]]]99999999]]]]999955550000 fiNy sryq u i= d svuqlkj 'k"sk 77779999]]]]55554444]]]]888855557777 1]53]688 tkMs +sa % o"kZ d snkSjku of`) 2]41]461 6]25]060 tkMs +sa % o"kZ d snkSjku gbq Z vk; 2]55]302 ¼4]23]841½ ?kVk, a % iqjLdkj dh ykxr ¼76]402½ 77779999]]]]55554444]]]]888855557777 DDDDyyqqyyqq 88883333]]]]77775555]]]]222211118888 vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 4444 %%%% 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011118888 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss vvvvuuuuqlqlqlqlkkkkjjjj vvvvUUUU;;;; ffffuuuuffff////kkkk ffffooooxxxxrrrr oooo""""kkkk ZZ ZZ ffffoooooooojjjj....kkkk oooorrrreeZZeeZZ kkkkuuuu oooo""""kkkk ZZ ZZ¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 15 2222000011116666&&&&11117777 2222000011117777&&&&11118888 ####---- ####---- 30]32]683 Hkou fuf/k 5]46]134 32]13]883 iqLrdky; fuf/k 62]961 1]79]66]011 fofo/k fuf/k 1]23]54]539 2222]]]]44442222]]]]11112222]]]]555577777777 DDDDyyqqyyqq 1111]]]]22229999]]]]66663333]]]]666633334444 ffffnnnn bbbbaaLLaaLLVVVVhhhhVVVV;;~~;;~~VVwwVVww vvvvkkkkQQWWQQWW ddddkkkkWWLLWWLLVVVV vvvvddddkkkkmmmmVVaaVVaaVVsasaVVsasa~l~l~l~l vvvvkkkkWWQQWWQQ bbbbffaaffaaMMMM;;;;kkkk yyyy[[ss[[sskkkkkkkkvvvvkkkk sasa sasadddd ss ssHHHHkkkkkkkkxxxx LLLLoooo::::IIIIkkkk vvvvuuuuqlqlqlqlppwwppww hhhh vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 5555 %%%% 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011118888 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ssvvvvuuuuqlqlqlqlkkkkjjjj vvvvppppyyyy iiiiffffjjjjlllliiaaiiaaffffRRRRrrrr;;;;kkkk aa aa llllddddyyyy CCCCyyyy kkkkddWWddWW eeeeYYwwYYww;;;; ggggzkzkzkzkllll@@@@iiii ffffjjjj’’’’kkkkkkkk//ss//sskkkkuuuu ffffuuuuooooyyyy CCCCyyyy kkkkWWddWWdd ????kkkkVVVVkkkk,,,, aaaa%%%% vvvvooooffff////kkkk ttttkkkkMMssMMss @@++sasa@@++sasa ????kkkkVVVVkkkk,,,, aaaa%%%% 00001111----00004444----11117777 ddddkkkk ss ss vvvvooooffff////kkkk dddd ss ss dddd ssssnnnnkkkkSjSjSjSjkkkkuuuu oooo""""kkkk ZZZZdddd ssssnnnnkkkkSSjjSSjjkkkkuuuu iiiizkzkzkzkjjjjffaaffaaHHHHkkkkdddd yyyykkkkxxxxrrrr nnnnkkkkSjSjSjSjkkkkuuuu vvvvppppyyyy 33331111----00003333----2222000011118888 ddddhhhh 00001111----00004444----2222000011117777 iiiiffffjjjjlllliiaaiiaaffffRRRRrrrr;;;;kkkk sasa sasaddddkkkk OOOOkkkk””””kkkk ZZ ZZdddd ss ssffffyyyy,,,, vvvvppppyyyy bbbbllll oooo""""kkkk ZZZZ ffffooooxxxxrrrr oooo""""kkkk ZZZZ vvvvffffHHHHkkkkooooff``ff``)))) iiiiffffjjjjlllliiaaiiaaffffŸŸŸŸkkkk;;;;kkkk sasasasa ffffLLLLFFFFkkkkffffrrrr dddd ssssvvvvuuuuqlqlqlqlkkkkjjjj rrrrdddd 33331111----00003333----2222000011118888 rrrrdddd ffffoooooooojjjj....kkkk iiiiffffjjjjlllliiaaiiaaffffŸŸŸŸkkkk;;;;kkkk sasasasa 2222000011117777&&&&11118888 2222000011116666&&&&11117777 ddddhhhh ddddyyqqyyqq ddddkkkk eeeeYYwwYYww;;;;ggggzkzkzkzkllll ffffccccØØØØhhhh@@@@lllleeeekkkk;;;;kkkkssss lllleeeekkkk;;;;kkkkttssttss uuuu ttttuuuu ::::0000 ::::0000 ::::0000 ::::0000 ::::0000 ::::0000 ::::0000 ::::0000 ::::0000 eeeewrwrwrwr ZZ ZZiiiiffffjjjjlllliiaaiiaaffffRRRRrrrr;;;;kkkk aaaa%%%% QQQQzhzhzhzhggggkkkkYYssYYssMMMM HHHHkkkkffwwffwweeee 15]89]74]020 18]19]800 16]07]93]820 & & & 16]07]93]820 15]89]74]020 yy yyhhhhtttt ggggkkkkYYssYYssMMMM HHHHkkkkffwwffwweeee 6]44]31]250 53]251 6]44]84]501 63]57]728 8]32]057 71]89]785 5]72]94]716 5]80]73]522 QQ QQzhzhzhzhggggkkkkYYssYYssMMMM HHHHkkkkoooouuuu 62]33]29]189 2]42]624 & 62]35]71]813 23]91]94]243 3]84]51]479 ¼1]51]088½ 27]74]94]634 34]60]77]179 38]41]34]946 QQ QQuuuuhhhhppZZppZZ jjjj vvvvkkkkSjSjSjSj 7]51]12]969 11]59]777 7]62]72]746 3]20]61]874 44]28]161 ¼9]02]614½ 3]55]87]421 4]06]85]325 4]30]51]095 ffffQQQQffffVVVVXXaaXXaallll iiiiqLqLqLqLrrrrddddkkkkyyyy;;;; ddddhhhh 1]25]80]649 7]55]617 7]985 1]33]28]281 1]25]80]649 6]44]794 ¼3]23]113½ 1]29]02]330 4]25]951 & iiiiqLqLqLqLrrrrdddd sasa sasa ddddkkkk;;;;kkkkyyZZyyZZ ;;;; mmmmiiiiLLLLddddjjjj 8]70]62]817 81]709 ¼1]91]570½ 8]69]52]956 3]93]16]082 72]84]378 ¼9]78]895½ 4]56]21]565 4]13]31]391 4]77]46]735 ttttuussuussjjjjVVssVVssllll ZZ ZZ 1]48]46]743 2]50]229 & 1]50]96]972 63]66]723 13]41]873 ¼2]43]096½ 74]65]500 76]31]472 84]80]020 ff ffyyyy¶¶¶¶VVVV 1]40]63]133 & 1]40]63]133 48]79]374 13]77]564 62]56]938 78]06]195 91]83]759 eeeekkkkVVssVVssjjjj ddddkkkkjjjj 5]07]053 29]063 5]36]116 4]16]556 16]114 12]138 4]44]808 91]308 90]497 ddddIIaaIIaa;;;;VVwwVVwwjjjj 5]37]81]710 7]41]370 5]45]23]080 5]14]74]519 16]35]234 ¼10]63]360½ 5]20]46]393 24]76]687 23]07]191 llllkkkkbbbbffffddddyyyy 8]368 8]368 8]368 & 8]368 & & vv vveeeewrwrwrwr ZZ ZZiiiiffffjjjjlllliiaaiiaaffffRRRRrrrr;;;;kkkk%%aa%%aa ll llkkkkWW¶¶WW¶¶VVVVoooo;;ss;;ssjjjj 4]03]96]429 7]08]029 4]11]04]458 3]62]73]477 18]16]089 1]52]056 3]82]41]622 28]62]836 41]22]952 1111]]]]11114444]]]]55550000]]]]99994444]]]]333333330000 55558888]]]]44441111]]]]444466669999 ¼¼¼¼1111]]]]88883333]]]]555588885555½½½½ 1111]]]]11115555]]]]00007777]]]]33336666]]]]222244444444 44442222]]]]88889999]]]]22229999]]]]555599993333 5555]]]]77778888]]]]22227777]]]]777744443333 ¼¼¼¼33334444]]]]99997777]]]]999977772222½½½½ 44448888]]]]33332222]]]]55559999]]]]333366664444 66666666]]]]77774444]]]]77776666]]]]888888880000 77771111]]]]66661111]]]]66664444]]]]777733337777 1111]]]]00006666]]]]77778888]]]]22224444]]]]000099992222 8888]]]]22223333]]]]99992222]]]]333311114444 ¼¼¼¼55551111]]]]22222222]]]]000077776666½½½½ 1111]]]]11114444]]]]55550000]]]]99994444]]]]333333330000 33337777]]]]00007777]]]]77773333]]]]333366669999 6666]]]]99990000]]]]55554444]]]]333311119999 ¼¼¼¼1111]]]]00008888]]]]99998888]]]]000099995555½½½½ 44442222]]]]88889999]]]]22229999]]]]555599993333 77771111]]]]66661111]]]]66664444]]]]777733337777 ffffooooxxxxrrrr oooo""""kkkk ZZ ZZ 66669999]]]]77770000]]]]55550000]]]]777722223333 11113333]]]]44448888]]]]00001111]]]]999933339999 itwa hxr dk; Zixz fr ij 11112222]]]]22223333]]]]44444444]]]]55551111444416 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] ffffnnnn bbbbaLaLaLaLVVVVhhhhVVVV;;~~;;~~ VVwwVVww vvvvkkkkWWQQWWQQ ddddkkkkWWLLWWLLVVVV vvvvddddkkkkmmmmVVaaVVaa VVsasaVVsasa ~l~l~l~l vvvvkkkkWWQQWWQQ bbbbffaaffaaMMMM;;;;kkkk yyyy[[ss[[ss kkkkkkkkvvvvkkkk sasa sasa dddd ss ss HHHHkkkkkkkkxxxx LLLLoooo::::IIIIkkkk vvvvuuuuqlqlqlqlppwwppww hhhh vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 6666 %%%% 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011118888 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss vvvvuuuuqlqlqlqlkkkkjjjj ffffuuuuoooo’’ss’’ss kkkk ¼¼¼¼yyyykkkkxxxxrrrr iiiijjjj½½½½ ffffooooxxxxrrrr oooo""""kkkk ZZ ZZ oooorrrreeZZeeZZ kkkkuuuu oooo””””kkkk ZZ ZZ 2222000011116666&&&&11117777 ffffoooooooojjjj....kkkk 2222000011117777&&&&11118888 ####---- ####---- llllggggddddkkkkjjjjhhhh UUUU;;;;kkkkllll dddd ss ss ‘‘‘‘kkkk;;ss;;ss jjjj%%%% 10 :0 iRz;ds d s 50 ‘k;s j 500 jkfsgr pSEcj ifzselsl dk&s vkijfsVo lkslkbVh fyfeVMs ] ecqa bZ 500 ¼iwo Z e sa t; c`ankou izhfefll VªLV QMa ] ckEc s d s #i esa of.kZr½ 11]00]00]000 vkbZlh,vkb Z d s fnokfy;k O;kolkf;d ,tsalh e sa fuo's k 11]00]00]000 ¼10 #- iRz;sd d s iznRr 'k;s jk sa dh la[;k 1]10]00]000½ 50]250 & vU; 50]250 11111111]]]]00000000]]]]55550000]]]]777755550000 ddddyyqqyyqq 11111111]]]]00000000]]]]55550000]]]]777755550000 vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 7777 %%%% 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011118888 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss vvvvuuuuqlqlqlqlkkkkjjjj oooorrrreeZZeeZZ kkkkuuuu iiiiffffjjjjlllliiaaiiaa ffffRRRRrrrr;;;;kkkk aa aa ffffooooxxxxrrrr oooo""""kkkk ZZ ZZ oooorrrreeZZeeZZ kkkkuuuu oooo””””kkkk ZZ ZZ 2222000011116666&&&&11117777 ffffoooooooojjjj....kkkk 2222000011117777&&&&11118888 ::::---- ::::---- ::::---- LLLLVVVVkkkkWWddWWdd %%%% 12]11]418 & idz k’ku LVkdW ¼ykxr ij½ 19]06]264 9]02]622 & iis j LVkWd ¼ykxr ij½ 5]765 75]87]888 & foojf.kdk LVkWd lfgr v/;;u lkexzh ¼ykxr ij½ 1]15]50]850 11]14]196 & vU; lkexzh dk LVkWd ¼ykxr ij½ 18]30]905 2]02]12]200 ffffooooffffoooo////kkkk ddddttttnnZZnnZZ kkkkjjjj 3]25]34]495 ¼2]51]025½ ?kVk, a % lna sgkLin dtnZ kjksa d sfy, izko/kku & 3]25]34]495 7]89]31]751 vvvvUUUU;;;; iiiizkzkzkzkIIIIrrrrOOOO;;;; 7]44]58]426 uuuuddddnnnnhhhh vvvvkkkkSjSjSjSj ccccddSaSaddSaSa ‘‘‘‘kkkk””ss””sskkkk %%%% 13]47]465 udnh gkFk esa 11]39]843 vvvvuuuuqlqlqlqlffwwffwwpppprrrr ccccddSaSaddSaSa kkkk sasa sasa dddd ss ss iiiikkkkllll ‘‘‘‘kkkk””ss””sskkkk %%%% 12]38]05]440 pky w [kkr s e sa 9]19]23]814 4]42]86]737 cpr [kkr s esa 4]55]92]290 1]59]45]76]847 ccccddSaSaddSaSa kkkk sasa sasa dddd ss ss iiiikkkkllll llllkkkkooooffff////kkkk tttteeeekkkk %%%% 1]79]69]68]011 1111]]]]88887777]]]]33337777]]]]22225555]]]]555533339999 ddddyyqqyyqq 2222]]]]00005555]]]]77779999]]]]11110000]]]]666666663333 vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 8888 %%%% 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011118888 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss vvvvuuuuqlqlqlqlkkkkjjjj ____....kkkk vvvvkkkkSSjjSSjj vvvvffffxxxxeezzeezz ffffooooxxxxrrrr oooo""""kkkk ZZ ZZ oooorrrreeZZeeZZ kkkkuuuu oooo””””kkkk ZZ ZZ 2222000011116666&&&&11117777 ffffoooooooojjjj....kkkk 2222000011117777&&&&11118888 ::::---- ::::---- 1]33]457 depZ kfj;k sa dk s Hkou _.k & 21]170 depZ kfj;k sa dk s okgu [kjhn vfxez & 68]04]570 vU; vfxez 2]09]46]264 5]78]545 depZ kfj;k sa dk s R;kgS kj vfxez 5]10]925 & fon's kh fudk;k sa dk s vfxez lnL;rk va’knku 35]86]019 1]76]18]388 Vh Mh ,l izkfIr 2]47]74]496 19]45]472 iwo Z inz Rr [kp Z 14]61]610 51]24]717 tek 56]40]103 3333]]]]22222222]]]]22226666]]]]333311119999 ddddyyqqyyqq 5555]]]]66669999]]]]11119999]]]]444411117777 vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 9999 %%%%¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 17 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011118888 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 2222000011116666&&&&11117777 ffffoooooooojjjj....kkkk 2222000011117777&&&&11118888 ::::---- ::::---- oooorrrreeZZeeZZ kkkkuuuu nnnn;;ss;;ss rrrrkkkk,,,, aa aa %%%% 33]83]979 ykbczsjh tek 31]80]858 2]88]89]142 fofo/k _.k 5]20]09]990 97]05]194 vkjlh d s ikl pky w [kkrk ,o a pISVj 4]04]08]071 14]95]44]952 vU; nsunkfj;ka 15]55]36]793 43]76]869 n;s VhMh,l 53]11]945 96]05]450 izko/kku 1]50]57]296 22220000]]]]55555555]]]]00005555]]]]555588886666 ddddyyqqyyqq 22227777]]]]11115555]]]]00004444]]]]999955553333 vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 11110000 %%%% 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011118888 ddddkkkk ss ss lllleeeekkkkIIIIrrrr oooo””””kkkk ZZ ZZ dddd ss ss ffffyyyy,,,, llllnnnnLLLL;;;;rrrrkkkk vvvvkkkkSSjjSSjj vvvvUUUU;;;; ‘‘‘‘kkkkYYqqYYqq dddd ffffooooxxxxrrrr oooo""""kkkk ZZ ZZ oooorrrreeZZeeZZ kkkkuuuu oooo””””kkkk ZZ ZZ 2222000011116666&&&&11117777 ffffoooooooojjjj....kkkk 2222000011117777&&&&11118888 ::::---- ::::---- 3]88]88]902 Okf”kdZ lnL;rk ‘kYq d 3]45]32]979 66]64]511 lnL;k sa dk dk; Z iez k.k i= ‘kYq d 70]55]770 17]875 xMzs lh-MCY;-w,- ‘kYq d 9]600 1]66]147 lnL;k sa dh f'kdk;r@cgkyh ‘kYq d@ukekadu ‘kYq d 4]01]192 18]500 iez kf.kr lfqo/kk dsUn z ‘kYq d 500 13]29]342 lnL;rk vkSj iez k.ku ‘kYq d&vkb Z ,e , ¼; w ,l ,½ 9]71]684 29]000 cgs rj fLFkfr iez k.k i= 18]015 4444]]]]77771111]]]]11114444]]]]222277777777 ddddyyqqyyqq 4444]]]]22229999]]]]88889999]]]]777744440000 vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 11111111 %%%% 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011118888 ddddkkkk ss ss lllleeeekkkkIIIIrrrr oooo””””kkkk ZZ ZZ dddd ss ss ffffyyyy,,,, ffff’’’’kkkk{{{{kkkk....kkkk vvvvkkkkSSjjSjSj vvvvUUUU;;;; 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‘‘‘‘kkkkYYqqYYqq dddd%%%% ffffooooxxxxrrrr oooo""""kkkk ZZ ZZ oooorrrreeZZeeZZ kkkkuuuu oooo””””kkkk ZZ ZZ 2222000011116666&&&&11117777 ffffoooooooojjjj....kkkk 2222000011117777&&&&11118888 ::::---- ::::---- 14]59]39]984 ijh{kk ‘kYq d 15]42]49]803 28]93]250 mRrj i=k sa dh tkpa d s fy, ‘kYq d 41]47]569 & L dus j lfgr l>q kfor mRrj dh fcdzh & 20]378 ijh{kk iiz =k sa dh fcdzh 3]300 11114444]]]]88888888]]]]55553333]]]]666611112222 ddddyyqqyyqq 11115555]]]]88884444]]]]00000000]]]]666677772222 vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 11113333 %%%% 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011118888 ddddkkkk ss ss lllleeeekkkkIIIIrrrr oooo””””kkkk ZZ ZZ dddd ss ss ffffyyyy,,,, LLLLFFFFkkkkkkkkiiiiuuuukkkk 19]58]58]002 osru vkSj HkRr s 18]71]34]485 32]29]843 depZ kjh xPzs ;Vq h QMa d s fy, fu;kDs rk dk v’a knku 1]91]88]415 1]76]33]865 depZ kjh Hkfo”; fuf/k d s fy, fu;kDs rk dk v’a knku 1]66]18]315 2]836 depZ kjh fgrdkjh fuf/k esa fu;kDs rk dk v’a knku 2]480 96]36]911 depZ kjh vodk’k udnhdj.k e sa fu;ksDrk dk v’a knku 53]89]412 49]32]664 depZ kjh vodk’k udnhdj.k&fo|eku 47]61]026 65]62]929 fpfdRlk O;; 59]32]796 4]75]331 depZ kfj;k sa dk s NqVV~ h ;k=k HkRrk 3]48]697 8]10]193 vkj ih ,Q lh i’z kklu vkSj b Z Mh ,y vkb Z fujh{k.k iHzkkj 13]64]245 33]20]100 ifz'k{k.k vkSj fodkl ¼,p vkj Mh½ 34]18]099 22224444]]]]22224444]]]]66662222]]]]666677774444 ddddyyqqyyqq 22224444]]]]44441111]]]]55557777]]]]999977770000 vvvvuuuuqlqlqlqlppwwppww hhhh llll00aa00aa 11114444 %%%% 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011118888 ddddkkkk ss ss lllleeeekkkkIIIIrrrr oooo””””kkkk ZZ ZZ dddd ss ss ffffyyyy,,,, ddddkkkk;;;;kkkkyyZZyyZZ ;;;; OOOO;;;;;;;; 63]26]095 enq .z k ,o a y[s ku lkexzh O;; 64]94]059 1]13]85]214 Mkd] rkj] nwjHkk”k vkSj QDS l 83]69]158 19]71]767 vkarfjd y[s kk ijh{kk ‘kYq d 14]44]520 97]22]381 fo|qr iHzkkj 1]00]52]382 1]66]920 tus sjsVj O;; 2]00]310 97]21]064 nj sa vkSj dj 25]47]020 11]28]223 chek 3]85]380 97]62]886 ejEer vkSj j[k&j[kko O;; 92]26]142 12]06]985 dkj O;; 13]78]755 10]470 tekurh tek ij C;kt 10]720 25]60]470 fof/kd iHzkkj 24]62]439 2]34]646 cdSa iHzkkj 2]77]266 29]77]436 dIa;Vw j j[k&j[kko O;; 56]17]145 22]79]978 tu lia dZ O;; 21]70]787 19]00]030 ns[kjs[k lca /akh O;; 19]65]035 4]60]174 iqLrd ,o a if=dk,a 4]52]305 1]22]047 f’k”VeMa y ‘kYq d 1]96]651 3]40]845 jkti= vf/klpw uk 3]18]775 24]34]231 depZ kjh dY;k.k 24]85]050 77]67]748 fdjk;k 80]62]175 2]89]71]472 i'z kklfud iHzkkj 4]21]30]884 36]78]647 fofo/k O;; 45]48]844 11110000]]]]55551111]]]]22229999]]]]777722229999 DDDDyyqqyyqq 11111111]]]]00007777]]]]99995555]]]]888800002222 vvvvuuuuqlqlqlqlppwwppww hhhh llll00aa00aa ---- 11114444,,,, %%%% ffffnnnnuuuukkkkddaaddaa 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011118888 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss vvvvuuuuqlqlqlqlkkkkjjjj vvvvooooffff////kkkk llll ss ss iiiiwowowowo ZZ ZZ ddddkkkk lllleeeekkkk;;;;kkkkttssttss uuuu¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 19 ffffooooxxxxrrrr oooo""""kkkk ZZ ZZ oooorrrreeZZeeZZ kkkkuuuu oooo""""kkkk ZZ ZZ 2222000011116666&&&&11117777 ffffoooooooojjjj....kkkk 2222000011117777&&&&11118888 ####---- ####---- vvvvooooffff////kkkk llll ss ss iiiiwowowowo ZZ ZZ ddddhhhh vvvvkkkk;;;; 1]94]041 e[q ;ky; 1]02]829 10]87]416 MCY;vw kbvZ kjlh & & bvZ kbvZ kjlh & 14]628 ,uvkbvZ kjlh 2]68]850 3]07]595 MCY;vw kbvZ kjlh d s pISVj 55]554 42]190 ,lvkbvZ kjlh d s pISVj & 96]000 bvZ kbvZ kjlh d s pISVj & 2]85]661 ,uvkbvZ kjlh ds pISVj 82]951 22220000]]]]22227777]]]]555533331111 ddddyyqqyyqq ¼¼¼¼dddd½½½½ 5555]]]]11110000]]]]111188884444 vvvvooooffff////kkkk llll ss ss iiiiwowowowo ZZ ZZ dddd ss ss OOOO;;;;;;;; 62]19]341 eq[;ky; 36]23]676 7]135 bvZ kbvZ kjlh 12]32]993 97]703 ,uvkbvZ kjlh 3]54]885 4]22]958 MCY;vw kbvZ kjlh d s pISVj 63]933 4]018 ,lvkbvZ kjlh d s pISVj 1]62]080 37]600 bvZ kbvZ kjlh d s pISVj 55]208 ,uvkbvZ kjlh ds pISVj 1]26]125 66668888]]]]44443333]]]]999966663333 ddddyyqqyyqq ¼¼¼¼[[[[kkkk½½½½ 55555555]]]]66663333]]]]666699992222 ¼¼¼¼44448888]]]]11116666]]]]444433332222½½½½ vvvvooooffff////kkkk llll ss ss iiiiwowowowo ZZ ZZ ddddkkkk lllleeeekkkk;;;;kkkkttssttss uuuu ¼¼¼¼dddd&&&&[[[[kkkk½½½½ ¼¼¼¼55550000]]]]55553333]]]]555500008888½½½½ ffffnnnnuuuukkkkddaaddaa 33331111 eeeekkkkpppp]]ZZ]]ZZ ----2222000011118888 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss vvvvuuuuqlqlqlqlkkkkjjjj uuuuddddnnnn iiiizozozozokkkkgggg ffffoooooooojjjj....kkkk ffffooooxxxxrrrr oooo""""kkkk ZZ ZZ oooorrrreeZZeeZZ kkkkuuuu oooo""""kkkk ZZ ZZ ffffoooooooojjjj....kkkk 2222000011116666&&&&11117777 2222000011117777&&&&11118888 ####---- ####---- ####---- iiiippzzppzz kkkkyyyyuuuu ffffØØØØ;;;;kkkkddddyyyykkkkiiiikkkk sasa sasa llll ss ss uuuuddddnnnn iiiizozozozokkkkgggg 4]02]56]837 djk/kku l s iwo Z fuoy vf/k’k”sk ,o a vlk/kkj.k en 11]43]91]011 6]90]54]319 tkMs +sa % eYw ;gzkl 5]78]27]743 11110000]]]]99993333]]]]11111111]]]]111155556666 ddddkkkk;;;;’’ZZ’’ZZ kkkkhhhhyyyy iiiittwawattwawa hhhh iiiiffffjjjjoooorrrruuZZuuZZ llll ss ss iiiiwowowowo ZZ ZZ iiiippzzppzz kkkkyyyyuuuu vvvvffff////kkkk’’’’kkkk””ss””sskkkk 11117777]]]]22222222]]]]11118888]]]]777755554444 1]84]33]643 pky w nus nkfj;k sa e sa of`) 6]59]99]367 ¼2]06]10]209½ pky w ifjlia fRr;k sa esa of`) 3]72]70]753 3333]]]]99990000]]]]44443333]]]]888855552222 2222]]]]88887777]]]]22228888]]]]666611114444 11114444]]]]88883333]]]]55555555]]]]000000008888 iiiippzzppzz kkkkyyyyuuuu ffffdddd;;zz;;zz kkkkddddyyyykkkkiiiikkkk sasa sasa llll ss ss ffffuuuuooooyyyy uuuuddddnnnnhhhh 22220000]]]]00009999]]]]44447777]]]]333366668888 ff ffuuuuoooo’’ss’’ss kkkk ffffdddd;;zz;;zz kkkkddddyyyykkkkiiiikkkk sasa sasa llll ss ss uuuuddddnnnnhhhh iiiizozozozokkkkgggg 3]84]57]865 Lkkof/k ifjlia fRr;k sa dh [kjhn 1]80]99]329 11]10]50]250 fuo’s k esa deh 11114444]]]]99995555]]]]00008888]]]]111111115555 ffffuuuuoooo’’ss’’ss kkkk ffffdddd;;zz;;zz kkkkddddyyyykkkkiiiikkkk sasa sasa llll ss ss ffffuuuuooooyyyy uuuuddddnnnnhhhh 1111]]]]88880000]]]]99999999]]]]333322229999 ffffooooRRRRrrrrhhhh;;;; ffffdddd;;zz;;zz kkkkddddyyyykkkkiiiikkkk sasa sasa llll ss ss uuuuddddnnnnhhhh iiiizozozozokkkkgggg 17]71]609 itwa h e sa o`f) ¼1]12]40]570½ 17]71]609 ffffooooRRRRrrrrhhhh;;;; ffffdddd;;zz;;zz kkkkddddyyyykkkkiiiikkkk sasa sasa llll ss ss ffffuuuuooooyyyy uuuuddddnnnnhhhh ¼1]12]40]570½ 6666]]]]11118888]]]]555500002222 uuuuddddnnnnhhhh vvvvkkkkSjSjSjSj uuuuddddnnnnhhhh dddd ss ss lllleeeerrrrYYqqYYqq ;;;; eeee sasa sasa ffffuuuuooooyyyy ooooff``ff``)))) 11117777]]]]11116666]]]]00007777]]]]444466669999 1]76]33]97]987 ttttkkkkMMssMMss +sa+sa +sa+sa &&&& vvvvooooffff////kkkk dddd ss ss vvvvkkkkjjjjHHaaHHaakkkk eeee sasa sasa uuuuddddnnnnhhhh vvvvkkkkSSjjSjSj uuuuddddnnnnhhhh lllleeeerrrrYYqqYYqq ;;;; 1]76]40]16]489 1111]]]]77776666]]]]44440000]]]]11116666]]]]444488889999 ffffnnnnuuuukkkkddaaddaa 33331111----00003333----2222000011118888 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss vvvvuuuuqlqlqlqlkkkkjjjj uuuuddddnnnnhhhh vvvvkkkkSSjjSSjj uuuuddddnnnnhhhh lllleeeerrrrYYqqYYqq ;;;; 1111]]]]99993333]]]]55556666]]]]22223333]]]]999955558888 13]47]465 udnh 11]39]843 1]59]45]76]847 Lkof/k tek 1]79]69]68]011 12]38]05]440 cdSa e sa 'ks"k & pky w [kkrk 9]19]23]814 4]42]86]737 cdSa e sa 'ks"k & cpr [kkrk 4]55]92]290 1111]]]]77776666]]]]44440000]]]]11116666]]]]444488889999 1111]]]]99993333]]]]55556666]]]]22223333]]]]99995555888820 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] ffffnnnn bbbbaLaLaLaLVVVVhhhhVVVV;;~~;;~~ VVwwVVww vvvvkkkkWWQQWWQQ ddddkkkkWWLLWWLLVVVV vvvvddddkkkkmmmmVVaaVVaa VVsasaVVsasa ~l~l~l~l vvvvkkkkWWQQWWQQ bbbbffaaffaaMMMM;;;;kkkk 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011118888 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&&&&11115555 dddd---- iiiieezzeezz [[qq[[qq kkkk yyyy[[ss[[ss kkkkakakakakdddduuuu uuuuhhhhffffrrrr;;;;kkkk aa aa %%%% 1111---- ffffooooRRRRrrrrhhhh;;;; ffffoooooooojjjj....kkkk rrrr;;SS;;SS kkkkjjjj ddddjjjjuuuu ss ss ddddkkkk vvvvkkkk////kkkkkkkkjjjj foRrh; fooj.kk sa dks ,fsrgkfld ykxr ijia jk] ykx w ys[kk ekudks]a ;Fkk l'a kkfs/kr ykxr ,o a dk;Z ys[kkdkj vf/kfu;e] 1959 d s lxa r izko/kkuksa d s v/khu r;S kj fd;k x;k g S vkSj tc rd vU;Fkk mYys[k u fd;k x;k gks] izksnH~kou vk/kkj ij r;S kj fd;k tkrk gAS 2222---- lllleeeeddssddss uuuu ddddkkkk vvvvkkkk////kkkkkkkkjjjj e[q ;ky; ¼dkys dkrk½ vkSj ubZ fnYyh dk;kyZ ; ,o a mldh pkj {ks=h; ifj"knksa rFkk fipkuo s psIVjksa ds foRrh; fooj.kk sa dk leds u leLr okLrfod varjk legw ’ks“k jkf'k vkSj varjk lewg ysu nsuksa] rFkk ifj.kkeLo:Ik vizkIr vf/k’k”sk@?kkVs dks lekIr djus 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 gAS vko';d lek;kts u tgk a Hkh vifs{kr gksrk g]S 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 gAS 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 g]S jktLo vk; d s :Ik e as ekuk tkrk gAS 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 g%S- d½ lnL;k sa dk v'a knku lnL;k sa dk v'a knku ml o"k ZZ e sa ekuk tkrk g]S ftl o"kZ dk og v'a knku gksA [k½ f'k{k.k vkSj vU; 'kYqq d Mkd vkSj ekSf[kd f'k{k.k 'kYq d d s lac/ak e sa jktLo dk s Nk= ds ukekfadr gksu s ij gh Lohdkj fd;k tkrk gAS x½ idz k'ku dh fcdzh idz k'kuks a dh fcdzh d s lca /ak e sa jktLo dk s rc ekU;rk nh tkrh g] S tc ,sl s idz k'kuk as dk s fdlh dher ij iz;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 g]S ftl vof/k dk og gksrk gAS 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 gAS p½ C;kt cdSa k sa e sa lkof/k tek jkf'k ij n;s o"k Z d s fy, C;kt l s izkIr vk; dk s cdk;k jkf'k vkSj ykx w nj dk s /;ku e sa j[krs g,q ikzns H~kou vk/kkj ij ekU;rk nh tkrh gAS N½ fuo's kksa l s vk; dks rHkh Lohdkj fd;k tkrk g S 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 dksfpxa l s lca fa/kr [kpk Zas lfgr izksnH~kou vk/kkj ij ekU;rk nh tkrh g%S& ¼i½ pISVjks a l s lca fa/kr okf"kdZ vuqnku dk s lfaorfjr fd, tku s ij ekU;rk nh tkrh gAS ¼ii½ puq ko ij gksu s okys [kp Z dk s ml foRrh; o"k Z esa Lohdkj fd;k tkrk gS ftle sa og [kpZ gvq k gkAs 7777---- vvvvppppyyyy iiiiffffjjjjlllliiaaiiaa ffffRRRRrrrr;;;;kkkk aa aa vpy ifjlia fRr;k sa dk s lfapr eYw ;gzkl dk s ?kVkdj mfYyf[kr fd;k tkrk gAS ykxr e sa [kjhn dher vkSj ifjlia fRr dk s mld s iRz;kf'kr mi;kxs gsr q dk;'Z khy fLFkfr e sa ykus d s fy, ogu dh xb Z dkbs Z Hkh vU; ykxr 'kkfey gkrs h gAS lf`tr dh tk jgh ifjlia fRr;k sa dk s itaw hxr py jgs dk;kZs a d s :Ik e sa n'kkZ;k tkrk gAS 8888---- eeeeYYwwYYww ;;;;ggggzzkkzzkkllll@@@@iiiiffffjjjj''''kkkkkkkk//ss//sskkkkuuuu %%%% ¼d½ vpy ifjlia fRr;ksa 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 g S A ¼[k½ iV~V s dj Hkfwe dk cgh eYw ; ml ij inz Rr izhfe;e lfgr iV~Vk&vof/k d s nkSjku ifj'kkfs/kr fd;k tkrk gAS Hkfwe dk fdjk;k] ;fn dkbs Z gk]s rk s mldk s ml o"kZ Z d s [kpZ d s :Ik e sa ekU;rk nh tkrh g]S ftl o"k Z d s fy, ,sl s iHzkkj cdk;k ;k n;s gkAsa ¼x½ iqLrdky; dh iqLrdks a e sa [kjhn ds o"k Z e sa 100 izfr'kr dk eYw ;gzkl gksrk gAS 9999---- ffffuuuuoooo''ss''ss kkkk nh?kkZof/kd fuo's kk sa dk s ykxr ij mfYyf[kr fd;k tkrk gAS rFkkfi] tc nh?kkZof/kd fuo's kk sa d s eYw ; e sa vLFkk;h l s brj fxjkoV vkrh g]S rk s fxjkoV dk s ekU;rk nsu s d s fy, oguh; jkf'k ?kVkb Z tkrh gAS 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 gk]s d s vk/kkj ij fu/kkfZjr fd;k tkrk gSA idz k'kuk sa vkjS v/;;u lkexzh dh ykxr Hkkfjr vkSlr vk/kkj ij fu/kkfZjr dh tkrh g S vkSj dkxt dh ykxr iFz ke izkIr iFz ke fuxZr vk/kkj ij fu/kkfZjr dh tkrh gAS¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 21 11111111---- iiiizkzkzkzkoooo////kkkkkkkkuuuukkkk]]sasa]]sasa vvvvkkkkddddffffLLLLeeeedddd nnnn;;ss;;ss rrrrkkkkvvvvkkkk sasa sasa vvvvkkkkSjSjSjSj 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 iow 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 gkAs ¼ii½ fuEufyf[kr d s fy, fdlh izko/kku dk s ekU;rk ugh a nh x;h g S %& 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 ?kVukvks a d s gksu s vFkok ugh a gksu s ls 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 iwo Z dh ?kVukvk sa l s mRiUu gk]s ijar q ml s ekU;rk blfy, ugh a nh xb Z g S D;kfsad ;g lHako ugh a g S fd nkf;Ro d s fuiVku d s fy, vkfFkdZ ykHk oky s lalk/ku dk dksb 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;Rok sa dk s vkdfLed n;s rkvksa d s :Ik e sa O;Dr fd;k x;k gAS budk fu;fer varjky ij vkdyu fd;k x;k g S vkSj nkf;Ro d s dsoy mlh fgLl] s ftld s fy, vkfFkZd ykHk oky s lalk/kuk sa d s izokg dh lHakkouk gks] d s fy, mu vR;f/kd nqyHZk ifjfLFkfr;ks a dk s NkMs d+ j izko/kku fd;k x;k g]S tgk a dkbs Z fo'oluh; vueq ku ugh a yxk;k tk ldsA 11112222---- ffffoooonnnn''ss''ss kkkkhhhh eeeennqqnnqq zkzkzkzk eeee sasa sasa yyyyuussuuss &&&&nnnnuussuuss fon's kh eqnzk e sa ysu&nsu lkSn s dh rkjh[k dk s ipz fyr fofue; nj e sa eYw ;ofxZr fd;k tkrk gAS ekfSndz enk sa dks vfare nj dk i;z kxs djd s n'kk;Z k x;k gAS vkjHak e sa fjdkWM Z ;k fjikVs Z dh xb Z ekSfndz enks a d s fuiVku l s mRiUu fofue; nj es a varjk as dk s mud s mRiUu gksu s dh vof/k e sa vk;@O;; d s :Ik esa] tk s Hkh fLFkfr gks] ekU;rk nh xb Z gAS 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 eas ekU;rk nh x;h gSA nkok u dh xb Z jkf'k dk izko/kku fd;k x;k gAS ¼ii½ ukdS jh d s ckn d s 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 pISVjks a e sa ;Fkk ykx w :Ik esa fd;k x;k gAS 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 g S vkSj ;Fkkifs{kr vko';d izko/kku fd, x, gASa 11115555---- iiiiwowowowokkkkZoZoZoZoffff////kkkk vvvvkkkk;;;;@@@@OOOO;;;;;;;; iwokZof/k dh enk]sa tk s ,d ;k mll s vf/kd iwoZorh Z vof/k;k sa e sa foRrh; fooj.k r;S kj djus e as =fqV;k as vFkok pwdk as d s ifj.kkeLo:Ik oreZ ku vof/k e sa vkrh g]Sa dk s vk; vkSj O;; y[s k s e sa vyx l s n'kk;Z k x;k gAS [[[[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;] dksydkrk] ub Z fnYyh dk;kyZ ;] pkj {ks=h; ifj”knk as vkSj ckuo s pISVjk as dk s /;ku e as j[kr s g,q r;S kj fd;k x;k g S ftuesa l s 4 y[s ks y[s kkifjf{kr ugha gASa ;Fkk gfj}kj&_f"kds'k] Hk:p&vda y's oj] ifV;kyk] f=oUsæe] vkxjk&eFkjq k] u;k uxa y vkSj tcyiqj&D;kÖsa kkjA rhu psIVjksa ;Fkk tcyiqj ¼2016&17 vkSj 2017&18 d s nkSjku dkbs Z yus &nsu ugh½a] Hkækorh&flekxs k vkSj xkft;kckn ds y[s ks izkIr u gksus d s dkj.k 'kkfey ugha fd, x, gASa rFkkfi] bu pIsVjk sa d s foxr o”k Z d s rqyu i= d s vkda M+k sa ij leds u d s fy, fopkj fd;k x;k g S ¼ns[k sa % vuqc/ak&A½A 2- >kxj[kMa fpfjfejh] dkcs jk] dkdsa .k] flypj vkSj pUniz qj psIVjksa dh ifjlia fŸk;k sa vkSj n;s rkvksa dk s laLFkku d s lkFk vkefsyr dj fn;k x;k g Sa D;kfsad bu pIsVjk sa dk s fo?kfVr dj fn;k x;k gAS 3- vk; dj e sa NVw ] vk; dj vf/kfu;e] 1961 dh /kkjk 11 d s lkFk ifBr /kkjk 10 ¼23 d½ d s v/khu iznku dh xbZ gaAS vr% vk; dj d s fy, dkbs Z izko/kku ugh a fd;k x;k gAS vkLFkfxr dj ifjlia fRr vkSj n;s rk d s fy, dkbs Z izko/kku vko’;d ugh a le>k x;k gAS 4- laLFkku }kjk j[kh tku s okyh lHkh iqjLdkj fuf/k;ka rRlca /akh lkof/k tek e sa lxa r fuo’s k ds lkFk y[s kkvk as e as ‘kkfey dh xb Z gASa ; s fuf/k;k a fofHkUu nkrkvk sa }kjk izk;kfstr dh xb Z gASa 5- 1]79]69]68]011@&:i, dh lkof/k tek e sa fofo/k iqjLdkj vkSj vU; fuf/k d s fy, 37]11]529@& :Ik, ‘kkfey gAaSa 6- vU; vfxez k sa 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, ¼iwoZorh Z o”k Z esa 1]36]097 :i,½ ‘kkfey gS a vkSj ;g ekeyk vHkh Hkh U;k;k/khu gAS 7- lkfaof/kd y[s kk ijh{kk ‘kYq d esa fuEufyf[kr ‘kkfey g S %& lkfaof/kd y[s kk ijh{kk ‘kYq d ¼e[q ;ky;½ ¼th,lVh lfgr½ & 4444]]]]99992222]]]]222266667777@@@@&&&& ::::iiii,,,, 8- ¼¼¼¼i½½½½ eeee[[qq[[qq ;;;;kkkkyyyy;;;;%%%% ¼d½ Hkfo”; fuf/k v’a knku baLVhV;~ wV vkWQ dkLV vdkmaVsaV~l vkWQ bfaM;k depZ kjh Hkfo”; fuf/k U;kl e as fd;k tkrk gAS 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, va’knku d s vk/kkj ij ekU;rk nh tkrh gAS ¼x½ vodk’k udnhdj.k d s lca /ak e sa n;s rk dk s ,y-vkb-Zlh-vkbZ- 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 gAS ¼?k½ 77]87]25]372@& :i, dh lkof/k tek e sa fofo/k iqjLdkj vkSj vU; fuf/k;k sa d s fy, 29]18]957@& :i, 'kkfey gaAS ¼¼¼¼ii½½½½ bbbb ZZ ZZ vvvvkkkkbbbb ZZ ZZ vvvvkkkkjjjj llllhhhh22 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] d½ 31-03-2018 rd dh fLFkfr d s vuqlkj 16]30]077 :i, d s fofo/k dtk Zsa e sa l s rhu o"k Z l s Hkh vf/kd vof/k d s fy, vHkh 10]74]311 :i, olyw fd, tku s ckdh gASa [k½ 13]10]101@& #i, d svfxez rhu o"kks± l svf/kd dh vof/k d sfy, vHkh lek;kfstr ugha fd, x, gASa bld slek;kstu@olyw h ds fy, ifj"kn }kjk vko';d dkuuw h dne mBk, tk jgs gASa x½ minku izko/kku & minku izko/kku ds okLrfod eYw ;kdua ds fufeŸk ,yvkbZlh ls lpw uk izkIr gksu srd yfacr 10]00]000@& #i, dh jkf'k o"kZ d snkSjku rnFkZ vk/kkj ij tek dj nh xb ZgAS ?k½ 2014&15 ls 1]60+ ]44]103@& #i, dh jkf'k lhMCY;vw kbiZ h d s :i e sa n'kkbZ Z xb Z g]S ;|fi] mldk i;z kxs 2015&16 ls fu;fer ifjlia fŸk d s:i e safd;k x;k gAS dqN dkuwuh dkuwuksa l smldk itwa hdj.k u fd, tkus ds dkj.k y[s kksa esa fiNy srhu o"kks± esa dkbs Z eYw ;gªkl dk izko/kku ugha fd;k x;k gSA ³½ bvZ kbvZ kjlh u s ,lchvkb]Z gjh'k e[q kth Z jkMs 'kk[kk d s lkFk ,d yht djkj fd;k FkkA ;g yht djkj 31-12-2012 dk s lekIr gk s x;k Fkk vkSj bldk uohdj.k ugh a fd;k x;k FkkA bvZ kbvZ kjlh dk s yht MhM d s lekIr gksus d s ckn l s ,lchvkb Z l s dkbs Z fdjk;k izkIr ugh a gvq k gAS p½ vuiq kyd l[a ;k dkWu@21&lhMCY;,w ¼9½ 2010 e savu'q kklfud lfefr }kjk tkjh 27 eb]Z 2015 d svkn's k d svuqlkj ykxr ,o adk; Z y[s kkdkj ¼O;kolkf;d ,o a vU; nOq;Zogkj rFkk ekeyk sa 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; d sfo#) fuEufyf[kr vkn's k yxk, x, g&Sa • ÞlnL; dh izrkMu+ k • vkn's k fn, tku s d s 30 fnuk sa d s Hkhrj nh tku s okyh lLa Fkku d s bvZ kbvZ kjlh dk s 64]461@& #i, dh ijw h jkf'k rFkk teq kuZ s dh lerYq ; jkf'k dk iuq HkxqZ rku • vkn's k nus s dh rkjh[k l s 1 o"k Z dh vof/k d s fy, lnL; dk jftLVj l s uke gVkukÞ rn~uqlkj] 1]22]922@& #i, lca fa/kr O;fä l s olyw fd, tkus 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 xb Z Fkh vkSj mi;äqZ vihy izkf/kdkjh us ykxr ,o a dk;Z ys[kkdkj vf/kfu;e dh /kkjk 22¼³½ dh mi /kkjk ¼2½ d s [kMa ¼x½ d s rgr bl mi;äqZ izkf/kdkjh dks inz Ÿk 'kfä;ksa dk i;z kxs djr s g,q vkn's k 09@04@18 ds }kjk mi;äqZ vihy izkf/kdkjh us mu funs'Z kksa d s iwjk gksus rd laLFkku dh vu'q kklfud lfefr }kjk tkjh vufqpr vkn's k d s ipz kyu dk s LFkfxr dj fn;k gS ftuds 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 djus d sfy, mi;äqZ dkjZokb Zdjus gsrq Hkkjr d sykxr y[s kkdkj laLFkku dh vu'q kklfud lfefr dks Hkts k tk jgk gAS NNNN½½½½ HHHHkkkkqoqoqoqouuuu''ss''ss oooojjjj ppppIISSIISSVVVVjjjj ;g ik;k x;k gS fd bl pISVj dh Hkfwe ,oa Hkou pISVj d s uke ij yhtgkYs M lia fŸk gAS bl pISVj e savkfsM'kk ljdkj dks laLFkku d s uke ij ml svarfjr dju sds fy, i= fy[k fn;k g]S ijarq ;g ekeyk vHkh ljdkj ds Lrj ij yfacr gAS ¼¼¼¼iv½½½½ ,,,,uuuuvvvvkkkkbbbbvvZZvvZZ kkkkjjjjllllhhhh d- ,uvkbvZ kjlh e sa dk;dZ kjh lfefr dh 6 vDVcw j] 2015 dk s gbq Z cBS d e sa fy, x, fu.Zk; d s vk/kkj ij rFkk {ks=h; ifj"kn dh fnukda 22-11-2015] 27-11-2015 vkSj 25-05-2016 dk s gbq Z cBS dk sa e sa mldh lia fq"V fd, tku s ij rRdkyhu v/;{k dk s o"k Z 2014&15 d s fy, 41]44]422@&:i, dh jkf'k dk ,d MfscV ukVs Hkts k x;k FkkA {ks=h; ifj"kn us fnukda 31-05-2017 dk s gbq Z viuh cSBd e sa 41]44]422@& :i, dh /kujkf'k d s fy, 12 ifzr'kr ifzr o"k Z dh nj l s iHzkkfjr C;kt d s lkFk ¼3]31]554@& :i,½ dyq 44]75]976@& :i, dh jkf'k olyw dju s d s fy, ,d nkok nk;j dju s dk fu.k;Z fy;k gAS ;g jkf'k mDr rkjh[k l s rRdkyhu v/;{k l s olyw dh tkuh g S tk s fd o"k Z 2014&15 e sa v/;{k Fk s D;kfsad bl s jktLo y[s kk e sa nt Z ugh a fd;k x;k gAS bl jkf'k dk s olyw dju s dk nkok ekuuh; fnYyh mPPk U;k;ky; e sa nk;j fd;k x;k g S vkSj bl ij vHkh fu.k;Z fy;k tkuk gAS [k- ,uvkbvZ kjlh d s y[s kkijh{kdk sa }kjk lR;kfir vkWuykbu cdk;k sa dh fLFkfr d s vuqlkj ,uvkbvZ kjlh dh 1]55]130@& #i, dh dj ekxa gAS pfwad] ,uvkbvZ kjlh bl ekey s dk s vk; dj izkf/kdkfj;k sa d s lkFk y s jgk g]S vr% iuS y C;kt d s lca /ak e sa cfg;k as e as dkbs Z izko/kku ugha fd;k x;k gS tk s fd n;s gk s ldrk gS D;kfsad ,uvkbvZ kjlh dk ;g er gS fd bl idz kj dh ekxa o/Sk ugha gS D;kfsad ble sa l'a kk/sku vkSj vk; dj foHkkx d s lkFk dkjZokb Z fd, tku s dh vko';drk g]S ;|fi] cdk;k ekxa d s fy, izko/kku@lek;kts u y[s kkcfg;k sa e sa dj fn, x, gASa dj dh cdk;k ekxa d s l'a kk/sku@ifj'kk/sku d s C;kSjs fuEufyf[kr g&Sa foŸkh; o"k Z cdk;k ekxa ¼#-½ 2017&18 21]020 2016&17 70 2015&16 910 2014&15 5]400 2013&14 12]910 2011&12 30]180 2010&11 13]390 2009&10 10]670 2008&09 43]160 2007&08 17]420 dyq 1]55]130@&¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 23 x- 2]13]700@& #i, dh jkf'k d s dkuuw h iHzkkj ,uvkbvZ kjlh }kjk@mld s fo#) nk;j dkuuw h ekeyk sa l s lca fa/kr gAS bUgas i/zkku dk;kyZ ; d s uke s Mkyk x;k gS vkSj i/zkku dk;kyZ ; l s olyw h ;kXs; jkf'k d s :i esa n'kk;Z k x;k gAS i/zkku dk;kyZ ; l s nkok fd;k x;k g]S ijarq vkt dh rkjh[k esa vuqekns u rFkk n;s tkjh dju s d s fy, yfacr gAS ?k- depZ kfj;ksa ¼ijke'knZ krkvksa d s:i e½sa] tks ,uvkbvZ kjlh ds isjkys esa ugha g]Sa dk sHkxq rku fd;k x;k FkkA rnu~ qlkj] ijke'knZ krk xSj&ita h— r ugha Fk svkSj ,uvkbvZ kjlh ita h—r Fkk vkSj bl idz kj 14 väcw j] 2018 rd fjol ZiHzkkj d svarxZr th,lVh tek djus d sfy, mldh n;s rk Fkh rFkk mld sbuiqV dk nkok fd;k tkuk pkfg, FkkA rFkkfi] ,uvkbZvkjlh u sbl sckgjh vkiÆwr ekuk gS vkSj 46]112@& #i, dk th,lVh xyr 'kh"kZ d s varxZr tek fd;k x;k FkkA th,lVh ikVs yZ }kjk 'kkfey dh xb Z lhekvksa ds dkj.k ;g jkf'k okÆ"kd th,lVh fooj.kh izLrqr djrs le; lek;kfstr fd, tkus dk nkok fd;k tk,xkA 9999---- 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 fofufnZ”V lhek d s v/;/khu fcy izLrqr dju s ij depZ kfj;k sa dk s fpfdRlk O;; ¼lkekU;] iFS kkys kWth O;;½ dh ifzriwfr Z dh tkrh gAS uhfr dh ‘krk sZa d s vuqlkj vi;z Dq r ‘k”sk jkf’k 4 o”kkZas dh vof/k d s fy, lfapr gk s ldrh gAS fnukda 31 ekpZ] 2018 dh fLFkfr d s vuqlkj] depZ kfj;k sa d s [kkr s e sa 58,14,552@& :i, dh vi;z Dq r ‘k”sk jkf’k iM+h gAS ¼[k½ iwo Z lfaonkRed depZ kfj;k sa u s bvZ kbvZ kjlh d s f[kykQ o"kZ 2014 e sa blh le; ,d dkuwuh nkok nk;j fd;k g S tks vHkh rd yfacr gAS o"kZ ds nkSjku fLFkfr iHzkkfjr ugha dh xb ZgAS vko';d iHzkko] ;fn dkbs Z gS] dk ekeys ds vfare ifj.kke ds ckn y[s kkvksa e saizko/kku fd;k tk,xkA 11110000---- eeeekkkkeeeeyyyykkkk llll[[aa[[aa ;;;;kkkk iiiikkkkVVVVhhhh ZZ ZZ ddddkkkk uuuukkkkeeee UUUU;;;;kkkk;;;;kkkkyyyy;;;; 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CMA L. Gurumurthy, Secretary (Acting) [ADVT. –III/4/Exty./249/18] 59th, ANNUAL REPORT, 2017-18 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 2017-18 Directorate and its Activities (cid:1) PD& CPD Committee • During the year the PD directorate has made more than 625 representations to various Central and State Government ministries, PSUs and other organizations for inclusion of cost accountants for providing professional services in the area of GST, Accounts, Internal / Concurrent Audit/ Taxation, Stock audit and other assignments. • The Institute, on a regular basis receives application for "Expression of Interest" for empanelment as Auditor/Consultant from various Corporate, Government departments and agencies. These are hosted on the PD portal and also communicated to all the members through periodic mails. • National Practitioners Convention 2018 was organised by the PD Directorate in association with WIRC & Baroda Chapter at Vadodara, Gujarat in May 2018 with overwhelming response from the practitioners. The theme of the NCPC-2018 was "Emerging Professional Avenues: Capacity Building of CMAs". There were discussions on various emerging professional issues. • A presentation was made before Hon’ble Minister of State for Law & Justice and Corporate Affairs on the Institute‘s activities and issues pending with the Ministry. Representation letters were also sent to the effect for their consideration. • SEBI issued circular on Strengthening the Guidelines and Raising Industry standards for RTA, Issuer Companies and Banker to an Issue. All RTAs are required to carry out internal audit on annual basis by independent qualified Cost and Management Accountants or Chartered Accountants or Company Secretaries and Certified Information Systems Auditor (CISA). • PD Directorate has submitted suggestions to Department of Industrial Policy and Promotion (DIPP), Ministry of Commerce and Industry on discussion paper to formulate Industrial Policy 2017. (cid:1) Membership Department Membership – A step forward in Digitization Membership Department, guided by the Members Facilities and Services Committee, and under the active leadership of The President of the Institute, has incorporated the venture to offer smoother services to members and the prospective members in terms of their intrinsic requirements, by implementing a direct interactive DASH BOARD system, being updated on real time basis. Membership Department already achieved to register 2353 numbers of newly admitted associated members and 491 newly advanced fellow members during the FY 2017-2018. There are many more in the pipeline. The achievement in growth in the area of granting Certificate of Practice during FY 2017-2018 is also remarkable In addition to some of the special features which are already introduced: (cid:1) Waiver of convenience charges / bank charges in making online payments by Members (cid:1) Launching of e-mail facility for members and likewise A new time line oriented provision also incorporated as26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] • Provision for incorporation of GST number against membership number along with the reflection of the same in their corresponding membership fees receipts Online facility is available at https://cmaicmai.in/MMS/Login.aspx?mode=EU (cid:1) Directorate of Studies Directorate of Studies is entrusted in activities relating to student administration and liaison with stakeholders (i.e. Students/ Regional Councils/ Chapters/ CMASCs) while Academics Department is entrusted for capacity building through qualitative improvement and skill development measures. There were also many activities which were jointly contributed and effectively supervised by both the Departments. Highlights of Performances of the Directorate of Studies in 2017-18: 6. Increase in student’s strength over the previous year is 25.33% (considering both Foundation and Intermediate level of admission). 7. Initiatives taken for capacity building through qualitative improvements: i. Amended Study Materials for Direct Taxes and Indirect Taxes for Intermediate and Final levels ii. Work Book for Intermediate and Final levels (other than Direct & Indirect Tax) iii. Revisionary Test Papers (RTP) for Intermediate & Final levels iv. Mock Test Papers (MTP) for Foundation, Intermediate & Final level 8. Support service to the students i. Regular correspondence with the students through SMS & Mail. ii. SMS to students for non compliance of examination related requirements prior to release of admit card and declaration of results. iii. Printing and distribution of Digital printed photo laminated Student’s Identity Card to students all the students registered for June 2018 term. iv. Conducting career awareness programme throughout the country. 9. Social Responsibilities i. An initiative to extend financial support to students pursuing this course, Institute has initiated a scheme of refund or waiver of fees. The benefit is made available only up on application and meeting the prescribed condition. ii. Fee waiver for and scholarship for economically challenged cum meritorious students. To support talented students who are economically challenged, Institute has financial assistance schemes. 10. Application of Cost Management in despatch of Study Materials (cid:1) Tax Research Department (TRD) /Taxation Committee A. Webinars: The webinars conducted by the department are highly appreciated by the members of the Institute. To create the awareness among members on the new tax regime this forum has been highly appreciated and received overwhelming response from the members of the Institute. Recorded webinars are also available on the website of the Institute under Taxation portal. B. Seminars and Workshops: List of Seminars conducted by the Department in association with the Chapters: From time to time, to encourage the small Chapters in organizing various seminars, TRD has taken the initiatives and in total 8 seminars has been conducted during the FY 2017-18 (cid:2) The Directorate in association with the Rourkela Chapter had organized Full day session on GST for the members and students on 11th March, 2018.¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 27 (cid:2) On 11th March, 2018 along with Serampore Chapter on the occasion of their silver jubilee program the directorate had conducted seminar for students and members on GST. (cid:2) The National Interactive Seminar cum Workshop on Unfolding Goods and Services Tax had been organized by the Taxation Research Directorate on 9th and 10th March, 2018 at Balasore, Odisha for the students of the FM University along with our members as participants in the workshop. (cid:2) Budget Seminar at Rourkela help on 4th February, 2018 on “GST” has been appreciated and admired by the attendees. Another seminar on GST – E way bill road ahead has received commendable appreciation from the participants. (cid:2) Budget seminar at South Odisha held in the month January and February, 2018 on the topic GST Seminar for Students and Members. (cid:2) Seminar at Siliguri Chapter dated 23rd December, 2017 on the topic “GST Implementation and Challenges” was successfully completed. C. Representation to the GST Council The Tax Research Department of the Institute has submitted various suggestions to GSTN for modification and simplification of Returns under GST regime. D. GST Help Desk: The Institute has launched the 'GST Helpdesk' in a new digitized environment as a complimentary facility for all the stakeholders, to achieve a seamless transition in GST. E. Tax Bulletins: Launching of “Fortnightly Tax bulletin” is another feather in cap for the Department in the month of October, 2017. F. Pre Budget memorandum Department has submitted Pre Budget Memorandum 2018-19 to the Finance ministry and have given presentation on Pre Budget Memorandum. G. Anti Profiteering Book The Department has launched Guidance Note on Anti Profiteering. The book was circulated to the GST Council Members and all the members of Screening Committee of National Anti-Profiteering Authority. H. Contribution of Resource Persons Tax Research Department has a pool of Resource Persons who are constantly in support and share their knowledge, expertise as and when required. I. CERTIFICATION COURSE ON GST In collaboration with the Board of Advanced Studies, the Tax Research Department has successfully completed the First Batch of Certificate Course on GST in both the online and offline mode on PAN India basis. (cid:1) Internal Control Department • The Department prepared Expression of Interest including scope of audit for appointment of Internal Auditors and appointed Internal Auditors of three Regional Councils and nine Chapters with turnover exceeding Rs. 25 lacs. • Compilation of Internal Audit Report of 3 Regions and 9 Chapters with management reply for FY 2017-18. • Vetting of various purchase proposals originating from different departments as per Tender Guidelines, DOP and GFR. • Discussing with the Internal Auditor of HQ alongwith respective departments regarding Internal Audit outcomes and advising measures to overcome the issue. (cid:1) 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. Reach President: An Online helpdesk for members and students was launched to effectively reach the concerned service department by the students and members thereby reducing the time required to address the concerns of students / members. Data Dashboard: An online data dashboard was developed to connect the databases of various departments and make these available online to concerned personnel assisting them in their works. Research Survey: Assisted different Departments to design forms for survey and inviting expression of interest. Webinars: Facilitated various Committees and Departments to conduct webinars on varied topics of interest for both members and student.28 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] Advanced Studies Portal: Assisted Advanced Studies in launching several courses that make extensive use of technology for delivering contents and lecture including video lectures and webinar. A redesigned portal was launched that provides the student login facility and facilitates management of the course. Events Portal and Webcast: In house team developed online portals for major national events and also arranged for live webcast of these events so that students and members who could not visit such events can view the live webcast of the events. Some such Events webcast Live were: • National Cost Convention 2018 • International Summit 2018 • Student Convocation 2018 • Platinum Jubilee Celebrations 2018 HRIS: The Human Resource Information System was further extended to automate several HR and Admin functions related to employees and recruitments undertaken by the Institute. PayTM facility for Members: Additional facility was made available to the members to pay their annual membership fee using payTM. (cid:1) Report on activities with Competition Commission of India during the year 2017-18 The Institute is happy to collaborate with the Competition Commission of India to undertake competition advocacy, create public awareness and impart training on competition issues. We take this opportunity to enrich our Professionals through 'Capacity Building' exercise. (cid:1) Internal Complaints Committee As envisaged under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressed) Act, 2013, the annual report of the Internal Committee of Institute for the period 1.1.2017 to 31.12.2017 is as under: Number of complaints of sexual harassment received in the year(January 1, NIL 2017 to December 31, 2017) Number of complaints disposed off during the year 2 (January 1, 2017 to December 31, 2017) Number of cases pending for more than ninety days NIL Number of workshops or awareness programmes carried out on sexual NIL harassment (January 1, 2017 to December 31, 2017) (cid:1) Disciplinary Directorate 3. Board of Discipline under Section 21A of the Cost and Works(Amendment) Act, 2006 4. Disciplinary Committee under Section 21B of the Cost and Works(Amendment) Act, 2006 (cid:1) Advanced Studies The Directorate of Advanced Studies has been constituted by the Institute in order to provide advanced knowledge and specialized training on various areas of Cost & Management Accountancy, including finance and other allied subjects. ABOUT THE COURSES 01 EXECUTIVE DIPLOMA IN BUSINESS VALUATION 02 EXECUTIVE DIPLOMA IN COST & MANAGEMENT ACCOUNTING FOR ENGINEERS 03 CERTIFICATE COURSE IN ARBITRATION 04 CERTIFICATE COURSE IN GOODS AND SERVICES TAX (GST) (cid:1) Journal & Publications Publication of Quarterly “Research Bulletin” and monthly “The Management Accountant” journal on regular basis. Souvenir for NCC – 2018¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 29 The Directorate of Journal & Publication prepared the Souvenir for the 58th National Cost Convention, held at New Delhi in March 2018. This was highly acclaimed by the eminent personalities. Increase in readership of Journal The Management Accountant journal is now available in the 92 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 now available on apps for reading through third parties viz. Magzter and Readwhere and we are also trying to enlist the same to other platforms mainly at the International Level. Printed Hard Copies on self-sustainability basis The Management Accountant journal is now available in printed hard copy on the high quality glossy paper and is distributed to all the members of the Institute, UGC approved universities and colleges. Journal is also distributed to all the eminent personalities and the ministries. We have received overwhelming responses from the readers mainly from the other parts of the world. Research Bulletin – A peer-reviewed Quarterly Journal of the Institute Published Research Bulletin Vol.43, No. II, July 2017, non-theme issue; Vol.43, No.III, October 2017 was on the Theme-Advanced Financial Management; Vol.43, No. IV, January 2018 issue was again a Non-theme one. Vol.44, No. I, non-theme issue will be published shortly. (cid:1) Training, Placement & Counselling • The Placement Directorate works closely with Corporate Sector to groom students as per industry requirements. Placement Cell of the Institute intends to provide 100% placement assistance to all CMA students and offers support, guidance and assistance to them at pre-placement stage which is immensely helpful in grabbing a lucrative job. • The Institute organized campus placement program for the CMAs qualified in June 2017 term examination pan India basis and placed around 170 CMAs in campus placement. • CMA Campus Placement Drive for December 2017 term qualified CMAs was conducted successfully across India. • 250 budding CMAs are placed in different renowned companies through campus placement drive across India during the month of April - May 2018. • This year the Institute organized Summer Campus Placement Drive Program pan India basis for the first time to facilitate qualified CMAs with lucrative job opportunities. (cid:1) Certificate in Accounting Technicians (CAT) The Certificate in Accounting Technicians (CAT) course was introduced for 12th (10+2) passed and Under Graduates as an employment oriented course in the year 2008 to meet the huge challenge being faced by the country in developing employable skills among the youth, as there is wide gap between the skills possessed by the youth and the skills required by the industry. Keeping this huge challenge many State Governments and the Union Government have started focusing on developing employable skills among the youth. The Institute has taken a firm and innovative step in developing skills among the youth in the important area of Accounting by taking the CAT Course to the unreached areas of the country. This Course has been introduced in consultation with Ministry of Corporate Affairs, Government of India. CAT equip students become well versed with the maintenance of accounts, preparation of Tax Returns, Filling of Returns under Companies Act, Filling of Returns under Income Tax, GST, Custom Act, Export & Import documentation etc. We are committed to take the following Agenda: • Expanding CAT Course in other States • Continuous monitoring and improving the contents of CAT Course • Industry Linkage • Improving the Placement opportunities for CAT Students • Reaching the unreached (cid:1) Secretariat Department • Secretariat Department is entrusted in activities relating to coordination among various Departments / Directorates, Head of the Departments, Committee Secretaries as well as Co-ordinating with various Regions and Chapters for30 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] conducting Elections, Meetings etc. Maintaining liaison with various Government and non-Government Organizations and authorities on regular basis. • Membership Drive assignment. • Work relating to Cost Convention, Global Summit, Book Fair, Women empowerment programme, Student convocation etc. as and when needed. • Providing reply to the RTI and Disciplinary related cases and their replies. • Consolidation of MIS received from different Departments / Directorates. (cid:1) Directorate of Examination The summary of examinations held in the year 2017 is given below by the 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 113 examination centers including 3 overseas centers in June 2017 and in December 2017, there were 117 examination centers including 3 overseas centers. In total there were 47,865 examinees in June 2017 term of examination and 50,241 examinees had applied in the examination in December 2017 term. With the active support of the Chairman and the members of the Examination Committee and all concerned, results of all the examinations were published smoothly adhering to the time schedules and conforming to the standards. Results of verification of marks for both June 2017 and December 2017 terms of examination were hosted in the website of the Institute (www.icmai.in). (cid:1) Activity Report of Technical Directorate • Cost Accounting Standards Board The Board took up the revision of CAS – 4 in view of implementation of GST in the Country. To take up the issue the Board formed a small group to finalise the draft of revised CAS-4 to be discussed in the Board meeting. The Board discussed the draft in the meeting of the CASB and the discussions are still going on to finalise the draft. • Cost Auditing and Assurance Standards Board The Board has decided to frame FAQs on 4 SCAs approved by the Government and for this inputs were sought from the members. The Board also decided to have basic awareness programs on Standards on Cost Auditing among the members of the Institute. • Technical Cell on Cost Audit, Compliance and others Technical cell discussed and finalised the replies to the queries of the members relating to Cost Records, Cost Audit and Cost Rules. • Other Important Tasks The Technical Department prepared detailed analysis of the Companies (Cost Records and Audit) Amendment Rules 2017 and the same was uploaded in the website. (cid:1) Legal Department Activities of Legal Department (2017-2018) Legal Department of the Institute facilitates the need of legal support to various Directorates and Departments of the Institute. The major activities of the department during the period 2017-2018 are as follows: 1. Liaison/Co-ordination with Lawyers 2. Empanelled Advocates, pan India basis 3. Drafting of M O U and various Agreements 4. Coordinating with chapters and other departments in property related matters 5. Vetting of the tender terms and conditions 6. Preparing/Vetting the draft replies to be sent in case of dispute 7. Assisting the concerned authority to liaison/ interacting with Ministry of Corporate Affairs, and other authority (cid:1) International Affairs Department South Asian Federation of Accountants (SAFA) CMA Dr. PVS Jagan Mohan Rao, Central Council Member has been unanimously elected in the Council Meeting of the Institute held at New Delhi on 20th December, 2017 for the position of Vice President of South Asian Federation of Accountants (SAFA) which is an apex body of SAARC and taken the charge with effect from 1st January, 2018.¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 31 During the year, the department coordinated the meetings of South Asian Federation of Accountants (SAFA) which were attended by the members of the Council and they also participated in the Conferences organized by SAFA member bodies. Confederation of Asian and Pacific Accountants (CAPA) The department coordinated the meetings of Confederation of Asia and Pacific Accountants (CAPA) during the year which were attended by the representatives of the Institute 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 • International Federation of Accountants (IFAC) held its Ordinary Council meeting during 15th-16th November, 2017 at Belgium. Chairman- International Affairs & Sustainability Committee represented the Institute in this meeting and event. • Council member who is also Member of IFAC Professional Accountants in Business (PAIB) Committeealong with his Council colleague as Technical Advisor attended the Committee meeting held on 27th & 28th March, 2018 at New York. (cid:1) 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: • 58th National Cost Convention: • Coordination for IEC Meetings: • Correspondence with Ministries, Government Departments and agencies: • Technical Support to President & Vice-President • Support to all major events of the Institute: 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 2018 1. We have Audited the accompanying Financial Statements of the Institute of Cost Accountants of India (“the Institute”), which comprise the Balance Sheet as at March 31, 2018, the Income & Expenditure Account and the Cash Flow Statement for the year then ended, and a summary of significant accounting policies and other explanatory information, in which are incorporated the accounts of Headquarters, reflecting total assets of Rs. 169.03 Crores and total revenue of Rs. 58.09 Crores (net of inter – region/ chapter transactions) audited by us having been appointed by the Council of the Institute. The Audited Accounts of 4 Regional councils namely Northern India Regional Council (NIRC), Eastern India Regional Council (EIRC), Western India Regional Council (WIRC) and Southern India Regional Council (SIRC) reflecting total assets of Rs. 38.45 crores and total revenue of Rs. 9.76 crores audited by other auditors have also been incorporated. This Financial Statement further includes Financial Statements of 92 Chapters, including the accounts of 7 chapters which have not been signed by respective Auditors, reflecting total assets of Rs. 95.21 Crores and revenue (including reimbursement) of Rs. 20.56 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 the32 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] Management of the Institute. 7 chapters which have not been signed reflecting total assets of Rs. 4.05 Cores and revenue of Rs. 1.17 Cores. Consolidated Financial Statements does not include audited accounts of 3 Chapters for which Audited accounts have not been received. Balance Sheet figures in respect of latest Audited accounts as detailed below have been incorporated: - Sl. Name of the Chapter Last Audited Accounts included for consolidation purpose in the Financial Year 2017-18 No. 1 Jabalpur Chapter Year 2015-16* 2 Ghaziabad Chapter Year 2013-14 3 Bhadravati-Shimoga Chapter Year 2015-16 * Informed by the Chapter that there is no financial transaction in the previous two years. Consolidated Financial Statements 2017-18 of the Institute includes 85 Audited Chapters out of which 26 Chapters were audited by Chartered Accountants and 59 Chapters were audited by Cost Accountants. 2. Managements’ Responsibility 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. 3. Auditor’s Responsibility 3.1 Our responsibility is to express an opinion on these Financial Statements based on our Audit. We conducted our Audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. 3.2 An Audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the Auditor’s judgment, including the assessment of the risks of material misstatements of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal financial control relevant to the Institute’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances. An Audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by the Management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our Qualified Audit Opinion on the Financial Statements of the Institute. 4. Emphasis of Matter Paragraph 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. In case of Northern Indian Regional Council (NIRC) of the Institute of Cost Accountants of India (ICAI), based on the decision taken in the Executive Committee meeting held on date 6th October, 2015 and further confirmed by Regional council meetings held on 22.11.2015, 27.11.2015 and 25.05.2016 respectively, a Debit note amounting to Rs. 41.44 Lacs had been raised on the then Chairman for the year 2014-15.The Regional council in its meeting dated 31.05.2017, decided to file a recovery suit for an amount of Rs. 41.44 lacs plus Interest @12% p.a. (Rs. 3.31 Lacs) totaling to Rs. 44.75 Lacs from the date of such money becoming recoverable from the then chairman for the year 2014-15 which has not been booked in revenue¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 33 account, as a claim for such recoveries has been filed with the Hon’ble Delhi High Court and the decision is pending. Such incorporation of NIRC accounts inclusive of the said debits are subject matter of a writ petition filed before the Hon’ble High Court of Delhi mentioned herein before. Hence the whole matter is sub-judice. 2. In case of Northern Indian Regional Council (NIRC) of the Institute of Cost Accountants of India (ICAI),the council has the outstanding Tax Demand of Rs. 1,55,130/-. 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 as 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. 3. Balance of GST input credit as on 31.03.2018 amounting to Rs. 1,15,10,266/- has been charged to Income & Expenditure Account. 4. In case of Eastern India Regional Council (EIRC) of the Institute of Cost Accountants of India(ICAI), 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. 64,461/- 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. 5. Basis for Qualified Opinion 1. In respect of Freehold and Leasehold Land & Building valued at Rs. 57.73 lacs pertaining to 7 chapters and 1 regional Council, no deed of conveyance was made available for our verification. Original deed of conveyance of Freehold and Leasehold Land & Building in the name of the Institute of Rs. 107.99 lacs, pertaining to 3 regional councils and 10 chapters were not available for our verification. 14 properties valued at Rs. 183.4 lacs are in the name of the Chapters in contravention of Regulations, 85(1) (e) & 99(f) of the Cost and Works Accountants Regulations, 1959, inclusive of 12 properties valued at Rs. 172.08 lacs for which original deeds of conveyance were not available for our verification. 2. The Original “Title Deed” of Land and Building pertaining to the undernoted units were not in the possession of the Institute Management as the same have not been handed over to them. The details are attached as “Addendum –A” to this report. Hence we are unable to comment on the status of the Title of the Land and Building physically held by the Institute. 3. The Indore Municipal Corporation (IMC) has not raised any property tax bill in the name of the Indore Institute Chapter since the acquisition of the property. As a result of the same no payment/provision has been recognized in the Books of Accounts of the Chapter. This amounts to Rs. 1,74,859/- w. e. f 2005-06 to 2017-2018. Since the property in question is subject to the Municipal Tax hence in view of the accrual basis of accounting the provision for the Municipal Tax on the said property should have been recognized in the Books of Accounts of the Chapter right from its acquisition. Hence, we are unable to comment upon the correctness of the said Balance lying in Current Account and Chapters. 4. No confirmations have been received from Regional Councils and Chapters against an amount of Rs. 404.08 lacs shown under Current Accounts with RC and Chapters. 5. In case of Eastern India Regional Council (EIRC) of the Institute of Cost Accountants of India (ICAI), a Capital W.I.P of Rs.1,60,44,103/- has been shown in the Balance sheet since 2014-15 although the said items were34 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] already put to use during the year F.Y. 2015-16. No depreciation has been provided on such addition. This has the effect of understatement of Revenue Expenses and overstatement of Fixed Assets, the quantum of which has not been determined. 6. The Institute has accounted for Leave Encashment on payment basis. According to the Accrual basis of accounting the Provision for Leave Encashment should have been recognized for each year which was not done till 31st March 2018. This has resulted in the over statement of the surplus of the Institute for the year then ended. 7. As a result of the expiry of the Lease Agreement of the Apartment between Eastern India Regional Council (EIRC) of the Institute of Cost Accountants of India(ICAI) and the State Bank of India, Harish Mukherjee Road Branch- Kolkata 700025 on 31st December 2012 and the non-renewal of the same till 31st March 2018, the Eastern India Regional Council has neither received any rent from the State Bank of India, till the year ended 31st March 2018, nor the said Branch of State Bank of India has vacated the property mentioned above. As a result of this there is a loss of revenue for the year ended 1st January 2013 to 31st March 2018. 8. In case of Eastern India Regional Council (EIRC) of the Institute of Cost Accountants of India(ICAI), Sundry Debtors amounting to Rs. 10,74,311/- are lying unadjusted / unrecovered since last three years, which is subject to reconciliation & confirmation. The Institute has not made any provision for Bad & Doubtful Debts against these Debtors. Hence we are not in a position to ascertain or comment on the recoverability of those Debtors Balances and the resultant impact of the same on the Financial Statement of the Institute. 9. In case of Eastern India Regional Council (EIRC) of the Institute of Cost Accountants of India(ICAI), Other Advances amounting to Rs. 13,10,101/- is remaining unadjusted / unrecovered for a period more than three years. The Institute has not made any Provision against these unadjusted / unrecovered Advances. In view of the above we are not in a position to comment upon the correctness and recoverability of these Other Advance Balances and its resultant impact on the Financial Statements of the Institute. 10. In case of works contract awarded by the Cochin Chapter of Southern India Regional Council (SIRC) of the Institute of Cost Accountants of India (ICAI), for construction of Building at Chalikkavattom, GraminaVayanashala Road, Vytilla, Ernakulam, the awarder is responsible for deduction of tax (WCT) for those works contract as it involves both supply of materials and labour. Cochin chapter is liable to deduct and pay the works contract tax from the contractors before the payment is made to them unless a certificate in Form No. 1EE is collected from respective contractors. In the case of works contracts amounting to Rs. 64,11,743/- the Form no. 1EE is not obtained. The works contract tax liability on the above will be Rs. 5,13,000/- plus the interest. The chapter has not taken WCT Registration, as all contractors are registered with the tax department, and have agreed to submit Form 1EE. 11. Land Tax payment of Cochin Chapter of Southern India Regional Council (SIRC) of Institute of Cost Accountants of India (ICAI), is pending from the year of purchase of Land in 1992. 12. The Institute is carrying in its Inventory Old Stock of Syllabus and Compact Disks amounting to Rs. 38,73,847/- dating back to 2012. Since the above are no more usable, these should have been written off through the “Income and Expenditure Account”. 13. It has been observed that in case of Advance made to the Examination Centre for conducting the examinations, the Institute follows the practice of charging off those Advances through the Income & Expenditure Account. The routing of the payment of Advances through Income and Expenditure Account has resulted in overstatement of expenditure of the unit. It is also observed that no TDS has been deducted from the payment of such Advance u/s 194 C of Income Tax Act, 1961. 14. Sundry Debtors amounting to Rs. 3,31,677/- of Delhi (HQ) is lying unadjusted / unrecovered since last three years, which is subject to reconciliation & confirmation. The Institute has not made any provision for Bad & Doubtful Debts against these Debtors. 15. An Advance of Rs. 1,25,00,000/- was paid to M/s Naigree Builders and Developers Private Limited in 2013 for acquiring a new premise for Patna Chapter of ICAI which was appearing as Capital WIP. Till 31st March 2018 no such premises has been acquired. However Rs 5,00,000/-was refunded (As per RDB Summary Report (Others) dt.05/05/18 for 01/03/18-31/03/18 and balance Rs.1,20,00,000/- was transferred to “Advance for Patna Land” via JV/PATNA WIP/17-18 Dt: 31/03/18. 16. In case of Western Indian Regional Council (WIRC) of the Institute of Cost Accountants of India (ICAI), the Council has some non-reconciled balances appearing in Claim Receivable and Claims Suspense (Cr.) Accounts as at 31st March 2018. The details are given as under:-¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 35 Account Head Amount(Rs.) Claims Receivable 21,58,741 Dr. Claims Receivable from Architect: 6 7 , 3 0 ,000 Dr. Claims Suspense (2013-2014): 2 0 , 7 7,565 Cr. Claims Suspense (2014-2015): 8 1,176 Cr. Claims Suspense- Architect: 6 7 , 3 0,000 Cr. In view of non-confirmation of those outstanding balances, we are not in a position to ascertain and comment on the correctness of those Balances and its resultant impact on the Financial Statement of the Institute. The Management in their 294th Council Meeting held on 31st July 2015 opined that these Receivable Accounts are fully recoverable. 17. Out of all income of the Institute, only Membership Fee, Advanced Studies and NCC are subject to GST, hence proportionate input is to be availed while setting off GST Output Tax. But in 2017-18 the entire Output has been set off against available input. To rectify this Input Credit amounting to Rs.49,48,660/- has been reversed which has resulted short payment of GST amounting to Rs.49,48,660/- and related interest. 18. As per Clause 18 of Chapter bylaws the Managing Committee of the Chapter shall adopt the Audited Accounts of the Chapters in AGM. However for the following five Chapters the Accounts are considered for consolidation though the Accounts are not adopted in their AGM :- a) Agra Mathura, b) Bokaro, c) Naya Nangal, d) Jajpur Keonjhar, e) Jamshedpur. Qualified Opinion 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 2018, and its Surplus and its Cash Flows for the year ended on that date. Report on Other Legal and Regulatory Requirements 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 Paragraph 1 above); c. The reports on the accounts of the regional 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 Date: 29.09.2018 CA Sanjay Sarkar Partner Place: Kolkata Membership Number: 06430536 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] Addendum –A SL Name Status of Deed Particulars Freehold Land & Building 1 Ahmedabad No Deed No Deed ( Flat No 303) 2 Baroda Photocopy Registered in the name of the Institute and signed by the Secretary of the Institute. (Phoenix Complex) 3 Bhopal No Deed Photocopy of Agreement of Sale. Registered in the name of the Chapter and signed by the Chairman of the Chapter. 4 Kalayan –Amarnath (Freehold No Deed No Deed Land 2007-08) 5 Nasik Ojhar (Flat 308,309,310) Photocopy Registered in the name of the Chapter and signed by the Senior Director of the Institute. 6 Southern India Regional Council Photocopy Registered in the name of the Institute (SIRC)- Chennai 7 Bangalore Photocopy Registered in the name of the Institute and signed by the President of the Institute. 8 Triuchirapalli Photocopy Registered in the name of the Institute and signed by the Secretary 9 Trivandrum Photocopy Registered in the name of the Institute signed by the Chairman of the Chapter. 10 Eastern India Regional Council Photocopy Registered in the name of the Institute. (EIRC)- Kolkata 11 Asansol Photocopy Registered in the name of the Institute. 12 Dhanbad-Sindri Photocopy Registered in the name of the Chapter. Executed by the Vice Chairman of the Chapter. 13 Serampore Photocopy Deed of Conveyance. Registered in the name of the Chapter. Executed by the Chairman of the Chapter. 14 Ranchi Photocopy Registered in the name of the Chapter. Signed by the Secretary of the Chapter. 15 Chandigarh Panchkula No Deed No Deed 16 Goa Photocopy Certified true copy in the name of the Institute. 17 Surat South Photocopy Certified copy received. Registered in the name of the Chapter. Not signed by the authorized representative of (Flat No 220) the Chapter. 18 Hyderabad-Himayatnagar Photocopy Certified copy received. Registered in the name of the Institute. Represented by Shri A.V. Ramana Rao, CCM ICAI. 19 Indore Dewas Photocopy Certified copy received. Registered in the name of the Chapter. Signed by the Chairman & Secretary of the Chapter. 20 Western India Regional Council No Deed No Deed (WIRC) - Mumbai Leasehold Land 1 WIRC CIDCO Land (Navi Photocopy Registered in the name of the Institute and signed by Mumbai) the Secretary of the Institute. 2 Bhilai Chapter Photocopy Registered in the name of the Chapter and signed by the Secretary of the Chapter.¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 37 3 Ukkunagaram Photocopy Lease taken from Rashtriya Ispat Nigam Ltd. Registered in the name of the Chapter and signed by the Secretary of the Institute. 4 Bhubneswar Photocopy Registered in the name of the Chapter and signed by the Secretary of the Chapter. 5 Bokaro Steel City No Deed No Deed 6 Northern India Regional Council Photocopy Registered in the name of the Institute and signed by (NIRC) – New Delhi the President of the Institute. 7 Kanpur Photocopy Certified Copy. Registered in the name of the Institute and signed by the Secretary of the Institute. 8 Lucknow Photocopy Lease taken from the Lucknow development Authority. Registered in the name of the Chapter and signed by the Secretary of the Institute. 9 Udaipur Photocopy Registered in the name of the Chapter and signed by the Secretary of the Chapter. 10 Allahabad Chapter Photocopy Registered in the name of the Chapter and signed by the Chairman of the Chapter. 11 Kota No Deed No Deed The Institute of Cost Accountants of India Balance Sheet as at 31st March,2018 Previous Year Current Year SCH. PARTICULARS 2016-17 NO. 2017-18 Rs. Rs. Rs. INSTITUTE FUND : 2,61,57,11,488 General Fund (1) 2,73,28,61,414 11,27,361 Employees' Gratuity Fund (2) 14,54,430 79,54,857 Misc. Prize Fund (3) 83,75,218 2,42,12,577 Other Funds (4) 1,29,63,634 2,64,90,06,283 TOTAL 2,75,56,54,696 REPRESENTED BY : Fixed Assets : (5) 1,14,50,94,330 a) Gross Block 1,15,07,36,244 42,89,29,593 b) Less Depreciation 48,32,59,364 71,61,64,737 c) Net Block 66,74,76,880 12,23,44,524 Capital Work In Progress 13,48,01,939 11,00,50,750 Investment (6) 11,00,50,75038 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 1,87,37,25,539 Current Assets (7) 2,05,79,10,663 3,22,26,319 Loans & Advances (8) 5,69,19,417 1,90,59,51,858 2,11,48,30,080 20,55,05,586 Less : Current Liabilities & Provisions (9) 27,15,04,953 1,70,04,46,272 NET CURRENT ASSETS 1,84,33,25,127 2,64,90,06,283 TOTAL 2,75,56,54,696 Notes to Accounts 15 Schedules referred to above form part of the Accounts As per our report attached. For B M Chatrath & Co LLP Chartered Accountants Firm Regn. No. : 301011E/E300025 CMA Arup Sankar Bagchi CMA L . Gurumurt h y Director(Finance) Secretary (Acting) CA Sanjay Sarkar Partner Membership No. : 064305 CMA Balwinder Singh CMA Amit Anand Apte Vice President President Place : Kolkata Dated : 29.09.2018 The Institute of Cost Accountants of India Income and Expenditure Account for the year ended 31st March,2018 Previous Year Current Year 2016-17 PARTICULARS Sch. 2017-18 Rs. No. Rs. INCOME : 4,71,14,277 Membership & Other Fees (10) 4,29,89,740 44,41,25,764 Tuition & Other Fees (11) 50,99,72,043 14,88,53,612 Examination & Other Fees (12) 15,84,00,672 1,66,82,735 C. P.D & Other Programme Fees 3,23,99,883 11,09,420 Journal Subscription incl. Advertisement 10,94,290 6,86,242 Sale of Publication 11,78,115 12,21,41,986 Interest 13,12,10,694¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 39 72,54,280 Other Income 69,33,423 78,79,68,316 Total : 88,41,78,860 EXPENDITURE : 24,24,62,674 Establishment (13) 24,41,57,970 10,51,29,729 Office Expenses (14) 11,07,95,802 15,07,166 Statutory Audit Fees 16,22,892 1,14,55,051 Travelling & Conveyance 1,44,06,034 9,83,70,855 Examination Expenses 9,63,75,805 2,29,65,914 Council & Committee Meeting Expenses 2,53,23,823 - Election Expenses incl. Tribunal 2,80,438 1,64,96,887 Journal Expenses 48,89,018 76,39,448 Membership Subscription to Foreign Bodies 1,11,61,507 24,16,403 Conference & Meeting International 30,22,304 C. P.D, Technical Skill Development & Other 2,09,17,244 3,13,11,358 Programme Expenses 1,27,60,561 Professional Development Expenses 1,49,42,939 10,82,44,992 Coaching Expenses 11,02,87,790 1,88,09,305 Study Materials & Prospectus Consumed 2,55,03,476 3,59,145 Publication Stock Consumed 5,67,606 40,05,128 Sundry Assets Written Off ( Stock & Debtors ) 1,22,57,836 3,00,226 Doubdtful debt (Sundry debtor) - 6,90,54,319 Depreciation (5) 5,78,27,743 74,28,95,047 TOTAL 76,47,34,341 Balance being excess of Income over Expenditure 4,50,73,269 11,94,44,519 c/d (14A (48,16,432) Prior Period Adjustment (Net) ) (50,53,508) Balance being Surplus/(deficit ) of Expenditure 4,02,56,837 11,43,91,011 transferred to General Fund Schedules referred to above form part of the Accounts As per our report attached. For B M Chatrath & Co LLP Chartered Accountants Firm Regn. No. : CMA Arup Sankar Bagchi CMA L. Gurumurthy 301011E/E300025 Director(Finance) Secretary (Acting) CMA Balwinder Singh CMA Amit Anand Apte Vice President President40 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] CA Sanjay Sarkar Partner Membership No. : 064305 Place : Kolkata Dated : 29.09.2018 The Institute of Cost Accountants of India SCHEDULE FORMING PART OF ACCOUNTS SCHEDULE NO.1 : GENERAL FUND as at 31st March,2018 Previous year Current year 2016-17 PARTICULARS 2017-18 Rs. Rs. 2,55,42,68,869 Balance as per Previous Balance Sheet 2,61,57,11,488 Add : 2,12,13,423 i) Capitalization of Chapter's Land & Building (24,78,275) ii) Transfer from Library Fund - 2,57,30,04,017 2,61,57,11,488 2,57,30,04,017 2,61,57,11,488 24,50,634 Add : Entrance Fees (Member) 27,58,915 2,57,54,54,651 2,61,84,70,403 Add : Net Surplus for the year as per 4,02,56,837 11,43,91,011 Income & Expenditure Account 2,61,57,11,488 Total 2,73,28,61,414 SCHEDULE NO. 2 : EMPLOYEES' GRATUITY FUND as at 31st March,2018 Previous year Current year 2016-17 PARTICULARS 2017-18 Rs. Rs. 15,31,916 Balance as per Previous Balance Sheet 11,27,361 3,25,892 Add : Contribution for the year 2,70,024 18,57,808 13,97,385 71,971 Add : Interest earned on Fixed Deposit 57,045¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 41 of Fund for the year Less : Gratuity paid to Employees' 8,02,418 - during the year 11,27,361 Total 14,54,430 SCHEDULE NO. 3 : MISC. PRIZE FUND as at 31st March,2018 Previous year Current year 2016-17 PARTICULARS 2017-18 Rs. Rs. Balance as per Previous Balance Sheet 75,99,950 79,54,857 1,53,688 Add : Addition during the year 2,41,461 6,25,060 Add : Income credited during the year 2,55,302 (4,23,841) Less : Cost of the prize (76,402) Total 79,54,857 83,75,218 SCHEDULE NO. 4 : OTHER FUND as at 31st March,2018 Previous year Current year 2016-17 PARTICULARS 2017-18 Rs. Rs. 30,32,683 Building Fund 5,46,134 32,13,883 Library Fund 62,961 Misc. Fund 1,79,66,011 1,23,54,539 Total 2,42,12,577 1,29,63,634 The Institute of Cost Accountant of India SCHEDULE FORMING PART OF ACCOUNTS SCHEDULE NO. 5 : FIXED ASSETSas at 31st March,2018 Description of Assets Gross Block Depreciation/Amortisation Net Block Opening Addition Less : Sale/ Total Upto For the Add/(Less) : Upto This year Last year Cost during the Adjustment as on 01.04.2017 year Depreciation 31.03.2018 2017-18 2016-17 of 01.04.17 period Fixed 31.03.2018 Adjustment Assets of during the Fixed Assets period during the year Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Tangible Assets : FREEHOLD LAND 15,89,74,020 18,19,800 16,07,93,820 - - - 16,07,93,820 15,89,74,020 LEASEHOLD LAND 6,44,31,250 53,251 6,44,84,501 63,57,728 8,32,057 71,89,785 5,72,94,716 5,80,73,522 FREEHOLD BUILDING 62,33,29,189 2,42,624 - 62,35,71,813 23,91,94,243 3,84,51,479 (1,51,088) 27,74,94,634 34,60,77,179 38,41,34,946 FURNITURE &42 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] FITTINGS 7,51,12,969 11,59,777 7,62,72,746 3,20,61,874 44,28,161 (9,02,614) 3,55,87,421 4,06,85,325 4,30,51,095 LIBRARY BOOKS 1,25,80,649 7,55,617 7,985 1,33,28,281 1,25,80,649 6,44,794 (3,23,113) 1,29,02,330 4,25,951 - OFFICE EQUIPMENTS 8,70,62,817 81,709 (1,91,570) 8,69,52,956 3,93,16,082 72,84,378 (9,78,895) 4,56,21,565 4,13,31,391 4,77,46,735 GENERATORS 1,48,46,743 2,50,229 - 1,50,96,972 63,66,723 13,41,873 (2,43,096) 74,65,500 76,31,472 84,80,020 LIFT 1,40,63,133 - 1,40,63,133 48,79,374 13,77,564 62,56,938 78,06,195 91,83,759 MOTOR CAR 5,07,053 29,063 5,36,116 4,16,556 16,114 12,138 4,44,808 91,308 90,497 COMPUTER 5,37,81,710 7,41,370 5,45,23,080 5,14,74,519 16,35,234 (10,63,360) 5,20,46,393 24,76,687 23,07,191 CYCLE 8,368 8,368 8,368 - 8,368 - - Intangible Assets : SOFTWARE 4,03,96,429 7,08,029 4,11,04,458 3,62,73,477 18,16,089 1,52,056 3,82,41,622 28,62,836 41,22,952 1,14,50,94,330 58,41,469 (1,83,585) 1,15,07,36,244 42,89,29,593 5,78,27,743 (34,97,972) 48,32,59,364 66,74,76,880 71,61,64,737 Previous Year 1,06,78,24,092 8,23,92,314 (51,22,076) 1,14,50,94,330 37,07,73,369 6,90,54,319 (1,08,98,095) 42,89,29,593 71,61,64,737 69,70,50,723 Capital-work in Progress 13,48,01,939 12,23,44,514 The Institute of Cost Accountants of India SCHEDULE FORMING PART OF ACCOUNTS SCHEDULE NO. 6 : INVESTMENT (AT COST) as at 31st March,2018 Previous year PARTICULARS Current year 2016-17 2017-18 Rs. Rs. SHARES OF CO-OPERATIVE TRUST : 5 0 S h a r e s o f R s . 1 0 / - e a c h in 500 500 Rohit Chambers Premises Co-operative Society Limited,Mumbai ( earlier described as Jai Brindaban Premises Trust Fund, Bombay) I n v e s t m ent in Insolvancy Professional Agency of ICAI 11,00,00,000 11,00,00,000 (1,10,00,000 Nos. of paid up shares of Rs.10 each ) - O t h e r s 50,250 50,250 TOTAL 11,00,50,750 11,00,50,750¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 43 SCHEDULE NO. 7 : CURRENT ASSETS as at 31st March,2018 Previous year PARTICULARS Current year 2016-17 2017-18 Rs. Rs. Rs. Stock : - P u b l i c a t i o n S t o c k ( a t C o st) 12,11,418 19,06,264 - P a p e r S t o c k ( a t C o s t ) 9,02,622 5,765 - S t u d y M a t e r i a l i n c l. P rospectus Stock (at Cost) 75,87,888 1,15,50,850 - Stock of Other Material ( at Cost ) 11,14,196 18,30,905 S u n d r y D e b t o r s 2,02,12,200 3,25,34,495 Less : Provision for Doubtful Debtors - (2,51,025) 3,25,34,495 O t h e r R e c e i v a b l e s 7,89,31,751 7,44,58,426 Cash and Bank Balances : C a s h i n h a n d 13,47,465 11,39,843 Balances with Scheduled Banks : O n C u r r e n t A c c o unt 12,38,05,440 9,19,23,814 O n S a v i n g s A c c o u nt 4,42,86,737 4,55,92,290 F i x e d D e p o s its with Banks : 1,59,45,76,847 1,79,69,68,011 1,87,37,25,539 Total 2,05,79,10,663 The Institute of Cost Accountants of India SCHEDULE FORMING PART OF ACCOUNTS SCHEDULE NO.8 : LOANS AND ADVANCES as at 31st March,2018 Previous year Current year 2016-17 PARTICULARS 2017-18 Rs. Rs. 1,33,457 Building Loan to Employees - 21,170 Vehicle Purchase Advance to Employees - 68,04,570 Other Advances 2,09,46,264 5,78,545 Festival Advance to Employees 5,10,925 - Advance Membership Subscription to Foreign Bodies 35,86,019 1,76,18,388 TDS Receivable 2,47,74,49644 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 19,45,472 Prepaid Expenses 14,61,610 51,24,717 Deposit 56,40,103 3,22,26,319 Total 5,69,19,417 SCHEDULE NO.9 : CURRENT LIABILITIES AND PROVISIONS as at 31st March,2018 Previous year Current year 2016-17 PARTICULARS 2017-18 Rs. Rs. Current Liabilities : 33,83,979 Library Deposit 31,80,858 2,88,89,142 Sundry Creditors 5,20,09,990 97,05,194 Current Account with RC & Chapter 4,04,08,071 14,95,44,952 Other Liabilities 15,55,36,793 43,76,869 TDS Payable 53,11,945 96,05,450 Provisions 1,50,57,296 20,55,05,586 Total 27,15,04,953 The Institute of Cost Accountants of India SCHEDULE FORMING PART OF ACCOUNTS SCHEDULE NO.10 : MEMBERSHIP & OTHER FEES : for the year ended 31st March,2018 Previous year PARTICULARS Current year 2016-17 2017-18 Rs. Rs. A n n u a l M e m b e r s h ip F e e s 3,88,88,902 3,45,32,979 M e m b e r s C e r t i ficate of Practice Fees 66,64,511 70,55,770 G r a d C . W . A . F e e s 17,875 9,600 M e m b e r s C o m p l a i n t / R e s t o r a t i o n Fees/Nomination Fees 1,66,147 4,01,192 C e r t i f i e d F a c i li t a t i o n C e n t re Fees 18,500 500 M e m b e r s h i p & C e r t i f i c a t i o n F e e s - IMA(USA) 13,29,342 9,71,684 C e r t i f i c a t e o f G o o d S t a n d i n g 29,000 18,015 4,71,14,277 Total 4,29,89,740¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 45 SCHEDULE NO.11 : TUITION AND OTHER FEES : for the year ended 31st March,2018 Previous year PARTICULARS Current year 2016-17 2017-18 Rs. Rs. S t u d e n t R e g i s t r a t i o n F e e s 1,29,01,000 2,11,81,000 P r a c t i c a l T r a in i n g R e g i s t r a t io n F ees 86,27,000 53,40,000 P r a c t i c a l Training/Subject Exemption Fees 17,93,057 33,88,234 T u it i o n F e e s 36,72,53,048 41,69,04,223 C A T C o u r s e I n c o m e 3,75,33,254 4,65,35,559 R e v a l id a t i o n o f C o a c h in g C o m p letion Certificates Fees 79,11,599 78,37,661 S a l e o f P r o s p e c t u s 16,52,661 34,08,926 S a l e o f S t u d y N o t e s 64,54,010 53,74,940 S a l e o f P o s t a l C o a c h i n g , R e v a l i d a t i o n & D enovo Forms 135 1,500 44,41,25,764 Total 50,99,72,043 SCHEDULE NO.12 : EXAMINATION AND OTHER FEES : for the year ended 31st March,2018 Previous year PARTICULARS Current year 2016-17 2017-18 Rs. Rs. E x a m in a t i o n F e e s 14,59,39,984 15,42,49,803 V e r i f i c a t i o n o f A n s w e r s P a p e r F ees 28,93,250 41,47,569 S a l e o f S u g g e s t e d A n s w e r i n c l u d i n g S c a n n e r - - S a l e o f E x a m . F o r m s 20,378 3,300 14,88,53,612 Total 15,84,00,672 SCHEDULE NO.13 : ESTABLISHMENT for the year ended 31st March,2018 Previous year Current year 2016-17 PARTICULARS 2017-18 Rs. Rs. 19,58,58,002 Salaries & Allowances 18,71,34,485 32,29,843 Employer's Cont. to Employees' Gratuity Fund 1,91,88,415 1,76,33,865 Employer's Cont. to Employees' Provident Fund 1,66,18,315 2,836 Employer's Cont. to Employees' Benevolent Fund 2,48046 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 96,36,911 Employer's Cont. to Employees' Leave Encashment 53,89,412 49,32,664 Employees' Leave Encashment - Existing 47,61,026 65,62,929 Medical Expenses 59,32,796 4,75,331 Leave Travel Allowance to Employees 3,48,697 8,10,193 RPFC Administration & E.D.L.I. Inspection Charges 13,64,245 33,20,100 Training & Development (H.R.D.) 34,18,099 24,24,62,674 Total 24,41,57,970 SCHEDULE NO.14 : OFFICE EXPENSES for the year ended 31st March,2018 Previous year Current year 2016-17 PARTICULARS 2017-18 Rs. Rs. 63,26,095 Printing & Stationery 64,94,059 1,13,85,214 Postage,Telegrams,Telephones & Fax 83,69,158 19,71,767 Internal Audit Fees 14,44,520 97,22,381 Electricity Charges 1,00,52,382 1,66,920 Generator Expenses 2,00,310 97,21,064 Rates & Taxes 25,47,020 11,28,223 Insurance 3,85,380 97,62,886 Repair & Maintenance 92,26,142 12,06,985 Car Expenses 13,78,755 10,470 Interest on Caution Money Deposit 10,720 25,60,470 Legal Charges 24,62,439 2,34,646 Bank Charges 2,77,266 29,77,436 Computer Maintenance Expenses 56,17,145 22,79,978 Public Relation Expenses 21,70,787 19,00,030 Watch & Ward Expenses 19,65,035 4,60,174 Books & Periodicals 4,52,305 1,22,047 Delegate Fee 1,96,651 3,40,845 Gazette Notification 3,18,775 24,34,231 Staff Welfare 24,85,050 Advertisement Expenses for New Syllabus 77,67,748 Rent 80,62,175 2,89,71,472 Administrative Charges 4,21,30,884 36,78,647 Sundry Expenses 45,48,844 10,51,29,729 Total 11,07,95,802 SCHEDULE NO. 14A : PRIOR PERIOD ADJUSTMENT as at 31st March,2018 Previous year PARTICULARS 2016-17 Rs. Prior Period Income 1,94,041 HQ 1,02,829 10,87,416 WIRC - - EIRC - 14,628 NIRC 2,68,850 3,07,595 Chapters of WIRC 55,554 42,190 Chapters of SIRC -¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 47 96,000 Chapters of EIRC - 2,85,661 Chapters of NIRC 82,951 20,27,531 Total (A) 5,10,184 Prior Period Expenses 62,19,341 HQ 36,23,676 7,135 EIRC 12,32,993 97,703 NIRC 3,54,885 4,22,958 Chapters of WIRC 63,933 4,018 Chapters of SIRC 1,62,080 37,600 Chapters of EIRC 55,208 Chapters of NIRC 1,26,125 68,43,963 Total (B) 55,63,692 (48,16,432) PRIOR PERIOD ADJUSTMENT (A-B) (50,53,508) CASH FLOW STATEMENT as at 31st March,2018 CASH FLOW FROM OPERATING ACTIVITIES 4,02,56,837 NET SURPLUS BEFORE TAXATION AND EXTRAORDINARY 11,43,91,011 ITEM 6,90,54,319 ADD- DEPRECIATION 5,78,27,743 10,93,11,156 OPERATING SURPLUS BEFORE WORKING CAPITAL CHANGES 17,22,18,754 1,84,33,643 INCREASE IN CURRENT LIABILITIES 6,59,99,367 (2,06,10,209) INCREASE IN CURRENT ASSETS 3,72,70,753 3,90,43,852 2,87,28,614 14,83,55,008 NET CASH FROM OPERATING ACTIVITIES 20,09,47,368 CASH FLOW FROM INVESTMENT ACTIVITIES 3,84,57,865 PURCHASE OF FIXED ASSETS 1,80,99,329 11,10,50,250 DECREASE IN INVESTMENT 14,95,08,115 NET CASH FROM INVESTING ACTIVITIES 1,80,99,329 CASH FLOW FROM FINANCING ACTIVITIES 17,71,609 INCREASE IN CAPITAL (1,12,40,570) 17,71,609 NET CASH FROM FINANCING ACTIVITIES (1,12,40,570) 6,18,502 NET INCREASE IN CASH AND CASH EQUIVALENT 17,16,07,469 1,76,33,97,987 ADD- CASH & CASH EQUIVALENT AT THE BEGINNING OF THE PERIOD 1,76,40,16,489 CASH & CASH EQUIVALENT AS AT 31.03.2018 1,93,56,23,958 13,47,465 Cash 11,39,843 1,59,45,76,847 Fixed Deposit 1,79,69,68,011 12,38,05,440 Bank Balance - Current A/c 9,19,23,814 4,42,86,737 Bank Balance - Savings A/c 4,55,92,290 1,76,40,16,489 1,93,56,23,958 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF ACCOUNTS FOR THE YEAR ENDED 31ST MARCH, 2018 Schedule – 15 A. Significant Accounting Policies: 1. Basis for preparation of Financial Statements : The Financial Statements are prepared under the historical cost convention, the applicable Accounting Standards, the relevant provisions of the Cost and Works Accountants Act, 1959, as amended and are on accrual basis unless otherwise stated. 2. Basis of Consolidation The financial statements of HQ (Kolkata) and New Delhi office and its Four Regional councils and Ninety Five Chapters are consolidated by adding together the value of assets and liabilities, income and expenses after48 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] eliminating all material intra group balances, intra group transactions and resultant unrealized surplus/deficit. Necessary adjustments are made wherever required. 3. Entrance Fee Entrance Fee received from members is capitalized. 4. Registration Fee Registration Fee received from students is recognized as revenue income as and when the student is enrolled. 5. Revenue Recognition : The Institute recognizes significant items of income on the following basis:- a) Members’ Subscription Membership Subscription is recognized in the year to which it pertains. b) Tuition and other Fees Revenue in respect of Postal and Oral Tuition Fees are recognized as and when the student is enrolled. c) Sale of Publication Revenue in respect of sale of publications is recognized when such publications are transferred to a user for a price. d) Examination Fees Examination Fees is recognized for the concerned term(s) to which it pertains. e) Others Revenue from Programme Fee is recognized as and when such activity is undertaken. f) Interest Income from interest for the year due on Fixed Deposit with Banks is recognized on accrual basis taking into account the amount outstanding and the applicable rate. g) Income from Investments is recognized as and when the right to receive the payment is established. 6. Expenditure: The expenditure is recognized on accrual basis including expenses related to postal and oral coaching except in the following cases: i. The Annual Grants to Chapters are recognized as and when disbursed. ii. Election expenses are recognized in the financial year in which it is incurred. 7. Fixed Assets: Fixed assets are stated at cost less accumulated depreciation. Cost comprises the purchase price and any other cost attributable to bringing the asset to its working condition for its intended use. Assets under creation are shown as capital work-in-progress. 8. Depreciation/Amortization : a) Depreciation on Fixed Assets is provided on written down value method as per Income Tax Act,1961. b) Book Value of Leasehold land including premium paid thereon are amortized over the Lease period. The ground rent if any, are recognized as expense in the year for which such charges are due or payable. c) Library books are depreciated at 100% in the year of purchase. 9. Investments : Long term investments are stated at cost. However, when there is a decline other than temporary, in the value of long term investments, carrying amount is reduced to recognize the decline. 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;¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 49 b) any present obligation that arises from past events but is not recognized because it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation or a reliable estimate of the amount of obligation cannot be made. Such obligations are disclosed as Contingent Liabilities. These are assessed at regular intervals and only that part of the obligation for which an outflow of resources embodying economic benefits is probable, is provided for except in extremely rare circumstances where no reliable estimate can be made. 12. Foreign Currency Transactions: Transactions in foreign currency are denominated at the exchange rate prevailing on the transaction date. Monetary items are reported by using the closing rate. Differences in the exchange rate arising on the settlement of monetary items initially recorded/reported are recognized as income /expense, as the case may be, in the period in which it arises. 13. Employee Benefits: i. Short term benefit: The short term employee benefit is recognized as expense when claimed during the period. Unclaimed amount is provided for. ii. Post-Employment benefit such as P.F, Gratuity, Leave Encashment etc. are provided as applicable to Head Quarter, respective Regional Councils and Chapters. 14. Impairment of Assets : At the Balance Sheet date impaired assets, if any are identified and necessary provision as required is made. 15. Prior Period income/expenditure: Prior period items which arise in the current period as a result of errors or omissions in the preparation of financial statements in one or more prior periods are separately disclosed in the Income & Expenditure Account. B. Notes forming part of Accounts 1. The consolidated financial statement is prepared considering Head Quarter Kolkata, New Delhi office, four Regional Councils and Ninety two Chapters out of which four accounts are unaudited viz. Hardwar-Rishikesh, Bharuch- Ankleshwar, Patiala, Trivandurm,Agra-Mathura, Naya Nangal and Jajpur-Keonjhar. Accounts of three chapters namely Jabalpur ( no transactions during 2016-17 and 2017-18), Bhadravati-Simoga and Ghaziabad 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. Assets and Liabilities of Jhagrakhand Chirimiri, Kobra, Konkon, Silchar and Chandrapur Chapter have been merged with the Institute since these Chapters are dissolved. 3. 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. 4. 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. 5. Fixed Deposit of Rs. 179,69,68,011/- includes Rs.37,11,529/- for Misc prize and other fund. 6. 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. 7. Statutory Audit Fees includes:- Statutory Audit Fees (HQ) (inclusive of GST) Rs.4,92,267 /- 8. (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. 77, 87, 25, 372/- /- includes Rs.29,18,957/- for Miscellaneous prize and other fund. (ii) EIRC a) Out of sundry debtors Rs 16, 30,077/- as on 31.3.2018, Rs 10, 74,311/- remain unrealized for more than three years. b) Advance of Rs 13,10,101/- is remaining unadjusted for more than 3 years. Necessary legal step is being contemplates by the Council for adjustment/recovery of the same. c) Gratuity Provision- pending receipts of intimation from LIC towards actuarial valuation of Gratuity liability, a sum of Rs 10,00,000/- has been deposited during the year on adhoc basis.50 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 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 3 years in the accounts. e) The EIRC had a lease agreement with SBI, Harish Mukherjee Road Br. The Lease agreement expired on 31.12.2012 and the same had not been renewed it. EIRC has not received rent from SBI since the expiry of lease deed. f) In terms of the orders dated 27th May 2015 passed by 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 Member • Repayment of the entire amount of Rs. 64,461/- 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. Bhubaneswar Chapter: It is observed that the land & building of this Chapter is a Lease Hold property in the name of the Chapter. The Chapter has communicated to the Govt. of Odisha to transfer the same in the name of the Institute but still the case is pending at Government level. (iv) NIRC a. Based on the decision taken in the EC meeting held on Dt. 6th October 2015 at NIRC and further confirmed by Regional Council Meetings held on Dt. 22.11.2015, 27.11.2015 and 25.05.2016 respectively, a debit note amounting to Rs41,44,422 had been raised on the then Chairman for the year 2014-15. The Regional Council in its meeting dated 31.5.2017, decided to file a recovery suit for an amount of Rs. 41,44,422/-plus interest charged @12% p.a. (Rs. 3,31,554) totaling Rs. 44,75,976/- from the date of such money becoming recoverable from the then chairman for the year 2014-15 has not been booked in revenue account, as a claim for such recoveries has been filed with the honorable Delhi High Court and the decision is pending. b. As per online dues status verified by the NIRC Auditors, NIRC has outstanding Tax Demand of Rs. 1,55,130/-. Since the 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 as 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. Details of the outstanding demand of Tax necessary correction/rectification are as below: Financial Year Outstanding Demand(Rs.) 2017-18 21,020 2016-17 70 2015-16 910 2014-15 5,400 2013-14 12,910 2011-12 30,180 2010-11 13,390 2009-10 10,670 2008-09 43,160 2007-08 17,420 Total 1,55,130/-¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 51 Legal Charges amounting to Rs. 2, 13,700/- pertain to legal cases filed by/against NIRC. The same has been debited to Head Office and shown as amount recoverable from the Head Office. The claim raised with H.O. but pending for approval and release of dues as on date. c. Payment was made to employees (As Consultants) which are not on the payrolls of NIRC, accordingly consultants being unregistered and NIRC being registered, as such was liable to deposit GST under reverse charge till the 14th October 2018 and input of the same should have been claimed. However, NIRC has treated it is an outward supply and GST of Rs. 46,112/- was deposited under the wrong head. Due to limitations inserted by GST portal this amount shall be claimed adjusted at the time of submission of annual GST return. 9. 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 2018, the unutilized balance lying to the credit of the employees amounting to Rs.58, 14,552/-. 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 charged during the year. Necessary effect if any will be provided in the accounts after the final outcome of the case. 10. Case No. Name of the Party Case lying in Particulars Court W.P. No. 22566 Mitra & Associates & Kolkata High Petitioner foiled a cease for recovery of (W2016) Others Vs ICAI & Court money. Accrued due to construction & other Others works of EIRC (84 Harish Mukherjee Road, Kolkata – 700026) amounting to Rs. 24,79,274/- Arbitration Gulraj Construction Bombay Arbitration matter Institute & Vendor for Rs. Petition (ST) VS. ICAI High Court 4,69,40,914/-. The Institute represented 7232 of 2017 through its empaneled lawyer to the Honourable High court of Bombay and the Institute has filed acounter claim for Rs.4,75,63,671/- from the contractor.. 11. Old Examination forms have been written off. The impact of such write off is as follows: Particulars Qty (Nos.) Amt. ( Rs in Lakhs) Examination form 12656 2.71 12. Balance of GST input credit as on 31.3.2018 amounting to Rs 1,15,10,266/- has been charged to Income & Expenditure Account. GST output tax of Rs.49,48,660/- is payable along with interest during filing of annual return. 13. In respect of freehold land & building and leasehold land, no deed could be produced for Rs.57.73 lakhs. Original deed in respect of freehold land & building could not be produced for Rs.280.07 lakhs (Rs.107.99 lakhs in the name of the Institute & Rs.172.08 lakhs in the name of the chapters). 14. Necessary adjustment entries pertaining to Regional Councils and Chapters have been made at the time of consolidation of accounts. 15. Based on the available information as at 31st March, 2018, 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”. 16. Previous year’s figures have been regrouped and rearranged wherever necessary to conform to the current year’s groupings.52 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] CMA Arup Sankar Bagchi CMA L. Gurumurthy Director (Finance) Secretary (Acting) CMA Balwinder Singh CMA Amit Anand Apte Vice President President Date: 29.09.2018 ANNEXURE-I THE INSTITUTE OF COST ACCOUNTANTS OF INDIA STATUS OF RECEIPT OF ANNUAL ACCOUNTS FOR THE F.Y. 2017-18 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 18 Raipur Chapter of ICAI 18 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 EASTERN REGION NORTHERN REGION NAMES NAMES SL.NO. SL.NO. EASTERN INDIA REGIONAL NORTHERN INDIA REGIONAL 1 1 COUNCIL 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 Cuttack Jagatsinghpur Kendrapara Chapter 6 6 Dehradun Chapter of ICAI 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 ICAI¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 53 13 Jamshedpur Chapter of ICAI 13 Jalandhar Chapter of ICAI 14 Kharagpur Chapter of ICAI 14 Jammu Srinagar 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 18 Rourkela Chapter of ICAI 18 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 # Not Included 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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