In pursuance of Sub Section 5 of Section 18 of the Cost and Works Accountants Act1959 the Annual Report of the Council of the Institute and the Audited Accounts

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lfseukj • vFkOZ;oLFkk e sa dkjiksjVs ykHkinz rk ds fy, jkMs eSi ryk’ku s d s fy, jk”Vzh; f’k[kj lEeys u • ih,pMh pSEcj vkWQ dkWelZ d s lkFk lpw uk lg;kxs h d s :i esa Hkkxhnkjh% Hkkjrh; i;VZ u d s u, pj.k dk 'kHqkkjHak • dkjkcs kj vkSj foŸkh; cktkj d s fo'y"sk.k ij O;kolkf;dksa vkSj f'k{kkfonk sa d s fy, lda k; fodkl dk;ØZ e ¼,QMhih½ • ih,pMh pSEcj vkWQ dkWelZ d s lkFk lpw uk lg;kxs h d s :i esa Hkkxhnkjh% ih,pMh Xykcs y jys dUo'sa ku6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] • ÞHkkjr e sa flD;kfsjVh cktkj & LVkV Z vi dh lHakkoukÞ ij jk"Vªh; lfseukj • ÞLokLF; lsok {ks= esa egRoi.w kZ ykxr icz /akuÞ d s lca /ak e sa ppk Z cSBd • ÞmPprj f'k{kk d s {ks= e sa ykxr icz /aku ekeyksaÞ d s lca /ak esa ppk Z cBS d • Hkkjrh; y[s kkda u ,lkfsl,'ku vuql/akku QkmMa 's ku d s lg;kxs l s Þykxr icz /aku ekeyÞs ij jk"Vªh; lfseukj • vuql/akku lekpkj ØØØØeeee llll--aa--aa vvvvuuuuqlqlqlql//aa//aakkkkkkkkuuuu lllleeeekkkkppppkkkkjjjj [[[[kkkkMMaaMMaa llll--aa--aa eeeekkkkgggg oooo oooo""""kkkk ZZZZ 1 fjlp Z cyq fsVu [kMa 41] l-a III väcw j] 2015 2 fjlp Z cyq fsVu [kMa 41] l-a IV tuojh] 2016 3 fjlp Z cyq fsVu [kMa 42] l-a I vizSy] 2016 ttttuuuuyyZZyyZZ ffffuuuunnnn''ss''ss kkkkkkkkyyyy;;;; dddd ss ss ffffdddd;;zz;;zz kkkkddddyyyykkkkiiii • ;g tuyZ fu;fer :i l s le; ij idz kf'kr fd;k tk jgk gSA • tuyZ d s fMtkbu vkSj y&s vkmV e sa ifjoruZ fd;k x;k gSA bldh fo'k"skrk, a vkSj bldh lkexzh vR;f/kd lq:fpi.w k Z vksj i's ksojrk l s i.w k Z gSA bldh lnL;k@sa v'a knkrkvk sa }kjk O;kid rkSj ij ljkguk dh xb Z gSA • gekjk i;z kl viu s tuyZ d s xSj&lnL;h; v'a knkrkvk sa e as of`) djuk gSA • Mkd foHkkx ds lkFk vuds i=kpkj d s ckn Mkd izkIr u gkus s dh f'kdk;rk sa es dkQh gn rd deh vkb Z gSA • fun's kky; d s fy, viuh ocs lkbV fodflr dh tk jgh gS] ftld s ek/;e l s tuyZ dh vkWuykbu fcdzh] y[s k iLz rrq djd]s vk;kts uk sa ,o a fd;z kdykik sa dh ?kk"sk.kk] b&Z ykbczsjh lfqo/kk] iqjku s vda k sa dk vfHky[s kkxkj vkSj bVa juVs lyq Hkrk d s ek/;e l s lkekU;r% miyc/k vU; fofHkUu fo'k"skrk,a miyC/k gkxsa hA • ikBdk sa ds ykHk d s fy, tuyZ ds dNq vda ksa e sa foHkkx d s viuh vuql/akku vUrnf`Z"V dk s 'kkfey dju s d s Hkh i;z kl fd, x, gASa • bl i;z kl l s MksjeVsa ,u,et s dk iuq #)kj dju s dk vfHk;ku tkjh jgk vkSj dkQh ,u,et s bl iz;kl l s lfØ; Hkh g,q A • tuyZ d s Lo.k Z t;arh lekjkgs ds vkykds e sa fun's kky; }kjk bld s fy, db Z lfseukjk]sa cSBdk sa dk vk;kts u fd;k tk jgk gSA • cdSa k]sa vkjchvkb]Z vkbvZ kjMh,] lcs h] chek dia fu;ksa ds iez [q kksa rFkk fofHkUUk m|kxs iez [q kksa dk s iwjd ifzr;k a Hkts us d s fy, dkjiksjVs MkVkcsl le;&le; ij v|ru fd;k tk jgk gAS bll s ge sa viuh tuyZ dh cktkj dh fLFkfr e sa l/qkkj dju s e sa enn feyrh gAS • geu s tuyZ dh lkexzh e sa of`) dju s d s fy, x.q koŸkkijd vkSj lxa r y[s kksa dk p;u 'k:q dj fn;k gSA • dia fu;k sa vkSj m|kxs k sa l s foKkiu izkIr dju s d s i;z kl d s :i e]sa fun's kky; u s eys ] Qkus dkWy vkSj fu;fer :Ik l s fnypLih yds j ,d vfHk;ku pyk;k gSA bl i;z kl dk s dkQh leFkuZ Hkh feyk gSA 11111111---- llllppwwppww uuuukkkk iiiizkzkzkzkSS||SS||kkkkffssffssxxxxddddhhhh ffffooooHHHHkkkkkkkkxxxx ;g laLFkku viu s fgr/kkjdksa dks lsok inz ku dju s e sa l/qkkj ykus d s fy, ,d vkStkj ds :i esa vkbVZ h dh lfØ; :i l s rSukrh Hkh dj jgk gSA lEi"zsk.k] ,dhdj.k vkSj lpw uk izlkj esa l/qkkj yku s d s fy, vkbVZ h dk iHzkkoh mi;kxs dju s d s fy, bl o"k Z db Z igy i;z kl fd, x, gASa vkbVZ h foHkkx u s bl o"kZ u's kuy dkWLV dUo'sa ku ¼,ulhlh½ 2016 d s fy, ,d ,Ma ªkW;M ,is fodflr dju s vkSj lnL;k sa dk s ,ulhlh d s ckj s e sa ;Fkk le; v|ru inz ku dju s d s fy, Hkh igy 'k:q dh gSA ;g ,ulhlh ds fy, leÆir ocs lkbV vkSj ifzrfuf/k eMa yksa d s vkWuykbu ita hdj.k ds vykok FkkA m|kxs lfefr d s lnL;k sa u s Hkh vkjlh vkSj pSIVj d s fy, vkWuykbu i.z kkyh ykxw djd s Þm|kxs i[kokM +s e sa lnL;Þ ls lca fa/kr i'z kklfud fØ;kdykiksa dk iHzkkoh icz /aku dju s d s fy, dk;ØZ eksa ds C;kSj]s vueq kns u izkIr dju s vkSj lnL;ksa dk s lhbiZ h le; inz ku dju s d s fy, vkbVZ h ds ek/;e l s vkWVkes 's ku dk mi;kxs fd;kA¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 7 laLFkku u s ,lkps Se d s lg;kxs l s LFkkfir Þ,e,l,eb Z ds fodkl d s fy, okLrfod dæsa Þ d s fy, ikVs yZ rS;kj dju s d s fy, fodkl lgk;rk Hkh inz ku dhA vkbVZ h foHkkx u s ykxr oxhdZ j.k 2015] dkjkcs kjh fu;e rS;kj dju]s ,elh,&21 ykxr oS/krk mik; dh tkpa dju s vkSj ykxr oxhdZ j.k 2015 d s fy, ekxnZ 'khZ fu;e ifqLrdk rS;kj dju s d s fy, Hkh lfØ; lgk;rk inz ku dh gAS 11112222---- llllrrrrrrrr iiii''ss''ss kkkksosososojjjj ffffooooddddkkkkllll vvvvkkkkSSjjSSjj yyyykkkkxxxxrrrr iiiicczzcczz //aa//aakkkkuuuu yyyy[[ss[[ss kkkkkkkkddaaddaa uuuu llllffffeeeeffffrrrr fofHkUUk igy&i;z kl fd, x, g%Sa • lhbiZ h ds rgr laLFkku d s lHkh lnL;ksa d s fy, vfuok; Z ifz'k{k.k gsr q fn'kk&fun'sZ k • laLFkku ds lHkh lnL;k sa d s fy, lhbVZ h v/;;u dæsa ksa d s fy, fn'kk&fun'sZ k • {kerk fuek.Z k &&&& dk;ØZ e@ofscukjksa d s fy, rduhdh fo'k"skKksa d s iuS y dk fuek.Z k • lrr f'k{kk dk;ØZ e • ofscukj • l;a äq dk;ØZ e • v/;;u dæsa 11113333---- yyyy[[ss[[ss kkkkkkkkddaaddaa uuuu rrrrdddduuuuhhhhffff''''kkkk;;;;uuuu eeeesasa sasa iiiieezzeezz kkkk....kkkk&&&&iiii==== ¼¼¼¼ddddSSVVSSVV½½½½ o"kZ ds nkSjku bl foHkkx u s n's k d s gj Hkkx e sa dSV ikB¸~kØe dk foLrkj dju s d s fy, lrr vk/kkj ij dbZ igy&i;z kl fd, x, g Sa % • ckMs kys SMa izknfs'kd ifj"kn] vle }kjk 'kkfey fd, x, {ks= esa dSV ikB¸~kØe 'k:q dju s ds fy, ckMs kys SMa izknfs'kd ifj"kn ¼chVhlh½] vle dh ljdkj d s lkFk leÖkkSrk Kkiu ij gLrk{kj fd, x,A • jktLFkku dkS'ky ,o a vkthfodk fodkl fuxe ¼vkj,l,yMhlh½ ds jkts xkj lca ) dkS'ky ifz'k{k.k dk;ØZ e ¼b,Z y,lVhih½ ds rgr dSV ikB¸~kØe inz ku dju s d s fy, jktLFkku dkS'ky ,o a vkthfodk fodkl fuxe ¼vkj,l,yMhlh½ ds lkFk leÖkkSrk Kkiu ij gLrk{kj fd, x,A • ifz'k{k.k ,o a rduhdh f'k{kk fun's kky;] jk"Vªh; 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m|kxs d s fy, rS;kj cuu s esa leFk Z gk s x, gASa o"kZ d s nkSjku ifz'k{k.k l s NVw @ifz'k{k.k ds fy, ita hdj.k fd, x, fo|kÆFk;k sa dh ixz fr bl idz kj gS% (cid:1) ifz'k{k.k d s fy, ita h—r fd, x, fo|kÆFk;k sa dh l[a ;k & 8948 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] (cid:1) ifz'k{k.k l s NVw izkIr fo|kÆFk;ksa dh l[a ;k & 1362 O;kolkf;d ifz'k{k.k inz ku dju s d s fy, foxr o"k Z ds nkSjku 35 ub Z dia fu;k sa dks lpw hc) fd;k x;k g S ftlls vc rd dh dqy l[a ;k 706 gk s xb Z gSA lHkh iSuyc) dia fu;k a Nk=k sa ds fy, vklkuh l s 'kgj dk p;u dju s d s fy, laLFkku dh ocs lkbV ij miyC/k gASa Nk=k sa d s lkFk&lkFk O;kolkf;d ifz'k{k.k inz ku dju s d s fy, gky gh e sa vgZrk izkIr bVa jehfM,V Nk=k sa dk s MkVkcsl l s ykHkkfUor g,q gASa • vvvvkkkkbbbbZlZlZlZlhhhh,,,,eeee,,,, &&&& iiiiffzzffzz’’’’kkkk{{{{kkkk....kkkk ftu fo|kfFk;Z k sa u s dkbs Z ifz'k{k.k ugh a fy;k Fkk vFkok mUg sa dk; Z dh dkbs Z vuHqko ugh a Fkk] mUg sa vkbZlh,e, ifz'k{k.k ¼vkbZlh,e,Vh½ d s 100 ?kVa s ijw s dju s dk volj fn;k x;k Fkk rkfd o s vfare ijh{kk e sa mifLFkr gkus s ;kXs; cu ldAsa ;|fi] vkbZlh,e,Vh Nk=k sa d s fy, ,d dke pykÅ O;oLFkk gS] yfsdu bldk ijh{kk dh rS;kjh dju s dh rduhd d s fy, vf/kd mi;kxs ugh a fd;k x;k] ftle sa lda k; }kjk inz ku fd, x, fo"k; vkSj ofscukj dh x.q koŸkk ij fo'k"sk cy fn;k tkrk gS] ftlds fy, djk/kku] y[s kk dia uh vf/kfu;e] ctV tSl s vfHkKkr fof'k"V {ks= l s QSdYVh rFkk itwa h cktkj lfgr ukSdfj;k sa vkSj O;kogkfjd igyvq ksa e sa lkeus vk jgh Nk=k sa dh okLrfod puq kSfr;k sa dks Li"V dju s oky s QSdYVh FkAs 11115555---- iiiiffzzffzz''''kkkk{{{{kkkk....kkkk vvvvkkkkSSjjSSjj IIIIyyyyslslslsleeeeVVsasaVVsasa llllffffeeeeffffrrrr dddd ss ss llllsosososokkkkjjjjrrrr llllnnnnLLLL;;;; m|kxs d s lkFk l'kä lia d Z LFkkfir dju s ds fy, m|kxs ] ifz'k{k.k ,o a IysleVsa e sa lnL;ksa dh lfefr u s dbZ igy sa dh Fkh]a ftlds m|kxs &laLFkku lca /akksa ij Li"V iHzkko n[s ku s dks fey s gASa ecqa bZ e sa ,yfqeuh ehV Hkh vk;kfstr dh xb Z ftlesa fd lnL;k sa vkSj m|kxs esa dk;Zjr ykxr y[s kkdkjksa u s ijLij ppk Z dhA m|kxs e sa lnL; vkWuykbu Qke Z rS;kj fd, x, g Sa vkSj ocs lkbV ij Mky fn, x, g Sa rkfd m|kxs e sa lnL; vkSj vgZrk izkIr ykxr y[s kkdkj mUgsa Hkj ldAsa vHkh rd ge sa m|kxs l s 1635 MkVkcsl izkIr g,q gASa lfefr u s fnukda 08 vkSj 09 tyq kbZ] 2016 dk s fr#vuariqje e sa vk;kfstr Þleko's kh fodkl ds fy, LFkkf;RorkÞ fo"k; ij uo vkxra dq m|kxs lnL;ksa dh ,d lxa kfs"B dk Hkh vk;kts u fd;k gAS m|kxs l s O;kid ifzrfuf/kRo vkSj lxa r {ks= esa fo'k"skKksa }kjk rduhdh ppk Z u s bl vk;kts u dks ,d lQy i;z kl cuk fn;kA 11116666---- llllnnnnLLLL;;;;rrrrkkkk ffffooooHHHHkkkkkkkkxxxx • llllnnnnLLLL;;;;rrrrkkkk &&&& ,,,,dddd ffffMMMMffffttttVVVVyyyy mmmmNNNNkkkkyyyy lnL; lsok, a vkSj lsok lfefr d s ekxfZuns'Z ku esa lnL;rk foHkkx u s lnL;ksa vkSj u, vkons dksa dk s vPNh vkWuykbu lsok inz ku dju s d s fy, i;z kl fd;k gAS laLFkku dh ocs lkbV ij lnL;k sa dh vkWuykbu lsok dks vR;k/kfqud vkWuykbu vuHqko inz ku dju s d s fy, fu;fer v|ru fd;k tkrk gSA • mmmmiiiiyyyyCCCC////kkkk vvvvkkkkWWuuWWuuyyyykkkkbbbbuuuu llllsosososokkkk%%%% lnL;k sa vkSj u, vkons dk sa d s fy, lHkh vkons u vkSj v|ru eSuvq y ifzØ;k i.z kkyh ds vykok vkWuykbu miyC/k gASa vkWuykbu lfqo/kk https%a//cmaicmai-in ij miyC/k gSA • iiiizozozozo''ss''ss kkkk ffffdddd,,,, xxxx,,,, llllnnnnLLLL;;;; oooo""""kkkk ZZ ZZ ,,,,llllkkkkffssffssllll,,,,VVVV QQQQyyssyyss kkkk ss ss 2012 & 2013 1745 378 2013 & 2014 1906 366 2014 & 2015 2191 362 2015 & 2016 2570 586¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 9 • llllaLaLaLaLFFFFkkkkkkkkuuuu dddd ss ss llllnnnnLLLL;;;;kkkk sasa sasa dddd ss ss ffffyyyy,,,, ffffggggrrrrddddkkkkjjjjhhhh ffffuuuuffff////kkkk ¼¼¼¼,,,,eeeecccchhhh,,,,QQQQ½½½½%%%% foxr nks o"kks± d s nkSjku ,ech,Q dh lnL; l[a ;k iRz;ds pkj {ks=k sa d s fy, uhp s nh xbZ gS % 11117777---- vvvvararararjjjjkkkk""ZZ""ZZVVVVªªhhªªhh;;;; ddddkkkk;;;; ZZ ZZ ffffooooHHHHkkkkkkkkxxxx ''''kkkkkkkkffffeeeeyyyy ffffØØØØ;;;;kkkkddddyyyykkkkiiii%%%% (cid:1) ,l,,Q, vk;kts u (cid:1) lh,ih, vk;kts u (cid:1) thlhlh lh,e, lfeV (cid:1) ,lhlh, (cid:1) vkb,Z Q,lh (cid:1) bVa ju's kuy lfeV bR;kfn 11118888---- vvvvuuuu''qq''qq kkkkkkkkllllffffuuuudddd ffffuuuunnnn''ss''ss kkkkkkkkyyyy;;;; • yyyykkkkxxxxrrrr ,,,,oooo aa aa ddddkkkk;;;; ZZ ZZ ¼¼¼¼llll''aa''aa kkkkkkkk//ss//sskkkkuuuu½½½½ vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000006666 ddddhhhh ////kkkkkkkkjjjjkkkk 22221111 dddd dddd ss ss rrrrggggrrrr vvvvuuuu''qq''qq kkkkkkkklllluuuu cccckkkkMMssMMss ZZZZ ykxr ,o a dk;Z y[s kkdkj ¼l'a kk/sku½ vf/kfu;e] 2006 dh /kkjk 21 d d s rgr laLFkku dh ifj"kn }kjk vu'q kklu ckMs Z dk xBu fd;k x;k gAS /kkjk 21 d e sa vU; ckrk sa d s lkFk&lkFk ;g izko/kku g S fd ifj"kn ,o a vu'q kklu ckMs Z dk xBu djxs h] ftlesa dkuuw e sa fo'k"skKrk okyk ,d lnL; rFkk vu'q kklfud ekeyksa vkSj O;olk; dk Kku j[ku s okyk bldk v/;{k] rFkk ,sl s nk s lnL; 'kkfey gkxsa s ftuesa l s ,d ifj"kn dk lnL; gkxs k vkSj nwljk lnL; ykxr ,o a dk; Z y[s kkdkj vf/kfu;e] 1959 dh /kkjk 16 dh mi&/kkjk ¼1½ d s [kMa ¼x½ d s rgr ukfer ,d O;fä gkxs kA vu'q kklu ckMs Z dh 10oh a cSBd fnukda 20 tyq kb]Z 2016 dks vk;kfstr dh xbZ Fkh] ftldh v/;{krk bl laLFkku d s iwo Z v/;{k lh,e, t-s ds- ijq h }kjk dh xbAZ • yyyykkkkxxxxrrrr ,,,,oooo aa aa ffffuuuueeeekkkk..ZZ..ZZ kkkk ¼¼¼¼llll''aa''aa kkkkkkkk//ss//sskkkkuuuu½½½½ vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000006666 ddddhhhh ////kkkkkkkkjjjjkkkk 22221111[[[[kkkk dddd ss ss rrrrggggrrrr vvvvuuuu''qq''qq kkkkkkkkllllffffuuuudddd llllffffeeeeffffrrrr laLFkku dh ifj"kn }kjk ykxr ,o a fuek.Z k y[s kkdkj ¼l'a kk/sku½ vf/kfu;e] 2006 dh /kkjk 21[k d s rgr vu'q kklfud lfefr dk xBu fd;k x;k gSA /kkjk 21 [k e sa vU; ckrk sa d s lkFk&lkFk ;g dgk x;k g S fd ifj"kn ,d vu'q kklfud lfefr dk xBu djxs h] ftlesa ifj"kn d s v/;{k vFkok mik/;{k dks v/;{k cuk;k tk,xk vkSj nk s lnL; dæsa ljdkj }kjk ukfer fd, tk,xa ]s tks fd dkuuw ] vFk'Z kkó] dkjkcs kj] foŸk vFkok y[s kkdj.k ds {ks= esa fo'k"skKrk j[ku s oky s ifzrf"Br O;fä gkxsa As leh{kk/khu vof/k d s nkSjku] vFkkZr fnukda 22 tyq kbZ] 2015 l s 21 tyq kb]Z 2016 rd dh vof/k d s nkSjku vu'q kklfud lfefr u s uoca j] 2015] ekp]Z 2016] eb]Z 2016 vkSj tuw ] 2016 d s nkSjku 4 ¼pkj½ cSBd sa dha vkSj ykxr ,o a dk;Z y[s kkdkj ¼O;kolkf;d ,o a vU; nqjkpj.k vkSj vkpkj O;ogkj dh tkpa dh ifzØ;k½ fu;keoyh] 2007 ds izko/kkuksa d s rgr vuds f'kdk;rk sa vkSj lpw ukvksa ij dkjZokb Z dhA bu ekeyksa dk fuiVku dju s esa vu'q kklfud lfefr u s lekurk ds fl)kra rFkk izk—frd U;k; dk vuqlj.k fd;k vkSj f'kdk;rdrkvZ k@sa izfrokfn;ksa dks ekSf[kd vuqjk/sk dju]s ;fn dksb Z gk]s ds fy, O;fäxr :i l s mifLFkr gkds j i{kdkjksa dks luq okbZ dk volj inz ku fd;kA vu'q kklfud lfefr u s leh{kk o"kZ ds nkSjku ,d ¼1½ f'kdk;r vkSj 2 ¼nk½s lpw ukvk sa dk fuiVku fd;kA 11119999---- vvvv////;;;;{{{{kkkk ddddkkkk ddddkkkk;;;;kkkkyyZZyyZZ ;;;; fnYyh vkSj dkys dkrk fLFkr v/;{k dk dk;kyZ ; laLFkku d s foHkkxksa vkSj cká ,tfsal;ksa d s lkFk laLFkku d s v/;{k dh vksj l s fofHkUUk fØ;kdykiksa ds leUo;u dk dk;Z djrk gSA ;g fØ;kdykiksa e sa iRz;{k u gkds j viRz;{k :i l s 'kkfey gksrk gAS leUo;u dh lfqo/kk dh nf`"V l s v/;{k d s dk;kyZ ; }kjk xbZ dkjZokbZ dh xbAZ foHkkx u s Hkh ifj"kn lnL;k]sa iwo Z v/;{kk sa vkSj laLFkku d s mPprj vf/kdkfj;ksa }kjk fd, x, fofHkUUk dk;ks±] tkWc rFkk vlkbueVsa dks iwjk fd;k gSA dNq ds dk e[q ; igy&i;z kl bl idz kj gS%10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] • 57ok a jk"Vªh; ykxr lEeys u • vkbbZ Zlh cSBdk sa d s fy, leUo;u • efa=;k]sa ljdkjh foHkkxksa vkSj ,tfsal;ksa d s lkFk i=kpkj • v/;{k ,o a mik/;{k dk s rduhdh lgk;rk • laLFkku dh lHkh iez [q k ?kVukvk as e sa lgk;rk 22220000---- mmmmUUUUUUUUkkkkrrrr vvvv////;;;;;;;;uuuu ffffuuuunnnn''ss''ss kkkkkkkkyyyy;;;; laLFkku }kjk mUUkr v/;;u fun's kky; dk xBu fd;k x;k g S rkfd foŸk vkSj vU; lca ) {ks=k sa lfgr fofHkUUk ykxr vkSj icz /aku y[s kkdj.k fo"k;ksa ij mUUkr Kku vkSj fof'k"V ifz'k{k.k inz ku fd;k tk ldAs fun's kky; gSnjkckn esa fLFkr g S vkSj laLFkku ds lnL;k sa dks mUUkr ikB¸~kØeksa dh ryk'k] fodkl rFkk liq nq xZ h inz ku djrk g S rFkk ykxr vkSj icz /aku y[s kkdj.k] foŸk vkSj vU; lca ) {ks=k sa d s Mkes su d s rgr vku s okys {ks=k sa esa fof'k"V iez k.k&i=@vgrZ k mijkra ikB¸~kØeksa dks rS;kj vkSj izkjHak djd s {kerk fueZk.k ds fy, i;z kljr gSA mUUkr v/;;u fun's kky; u s fuEufyf[kr {ks=k sa esa mUUkr fMIykes k ikB¸~kØe dk nwljk cSp 'k:q fd;k gS % • dkjkcs kj eYw ;kda u e sa fMIykes k • vkarfjd y[s kk ijh{kk esa fMIykes k • lpw uk i.z kkyh y[s kk ijh{kk vkSj fu;a=.k esa fMIykes kA ;g cSp ekg uoca j] 2015 esa 'k:q fd;k x;k Fkk vkSj nwlj s cSp d s fy, igyh ijh{kk ekg fnlca j] 2016 e sa vk;kfstr dh tk,xhA fun's kky; u s icz /aku y[s kkdj.k ijh{kk Hkh vk;kfstr djrk gS] tks fd okÆ"kd g S vkSj dsoy ekg fnlca j e sa vk;kfstr dh tkrh gSA ;g fun's kky; vc lelkef;d fgr d s {ks=k sa e sa lnL;k sa dks ykHkkfUor dju s d s fy, vYi vkof/kd fMIykes k ikB¸~kØe 'k:q dju s ij fopkj dj jgk gAS bld s fy, rkSj&rjhdk sa dks vfare :i fn;k tk pdq k gSA mUUkr v/;;u fun's kky; mUUkr v/;;u ckMs Z ¼chvk,s ,l½ d s ;kXs; ekxfZun'sZ ku] fun'sZ ku vkSj i;Zo{s k.k e sa lpa kyu dj jgk gSA 22221111---- ccccSSÇÇaaSSÇÇaaddddxxxx vvvvkkkkSSjjSSjj cccchhhheeeekkkk llllffffeeeeffffrrrr (cid:1) lfefr u s Þch,Q,lvkbZ e sa tkfs[ke icz /akuÞ ij 3 ijke'kh Z cSBd sa vk;kfstr dh gASa ; s cSBd sa dkys dkrk] ub Z fnYyh vkSj pUsUkbZ e sa Øe'k% fnukda 01 väcw j] 2015] 20 uoca j] 2015 vkSj 30 eb]Z 2016 dks lQyrkiwodZ vk;kfstr dh tk pdq h gASa (cid:1) cdSa ksa e sa LVkWd@lgefr@tkfs[ke vk/kkfjr y[s kk ijh{kk dju s d s fy, vkjchvkb Z dk s Hkts us d s fy, ykxr y[s kkdj.k Qeks± dk ,d iSuy rS;kj dju s dh igy 'kqjh dh xb Z gSA bPNdq Qeks± l s db Z vkons u izkIr g,q g]Sa ftud s fy, vkxs dh dkjoZ kb Z ds fy, MkVk lpa kfyr fd, x, gASa (cid:1) lfefr ds v/;{k] lnL; vkSj lfpo rFkk mik/;{k O;olk; dh igpku c<+ku]s ppkZ dju s vkSj cSÇadx o chek {ks= e sa O;olk; d s volj ryk'ku s d s fy, fuEufyf[kr izkf/kdkfj;ksa l s fey%s vkbcZ h, d s e[q ; dk;dZ kjh] lcs h d s lhth,e] ,pMh,Qlh d s xSj&dk;dZ kjh v/;{k] lhvkb,Z y d s e[q ; lEeys uksa d s iez [q k] ch,lb Z d s lh,Qvk]s Hkkjr ljdkj dh Vdlky ds th,e] baLVhV¸~kVw vkWQ ,Dpvq jht vkWQ bfaM;k d s v/;{k] vkjchvkb Z ecqa bZ d s th,e] jk"Vªh; chek vdkneh fun's kd] ,l,lch,Q fun's kd] flEck;kfsll bVa ju's kuy ;fwuoÆlVh] ,uvkbcZ h,e d s fun's kd] ,u,lMh,] Hkkjr ljdkj d s v/;{kA (cid:1) fofHkUUk cdSa ksa ;Fkk ita kc u's kuy cSda ] cSda vkWQ cM+kSnk rFkk ;dw ks cdSa dk nkSjk djd s mudh lgefr vkSj LVkWd y[s kk ijh{kk ifzØ;kvksa ds fy, y[s kk ijh{kkvk sa dk iSuy cuku s lca /akh ekey s ij ppkZ dju s d s fy, ifzrfuf/kRo fd;k x;kA LVkWd y[s kk ijh{kk vkSj cdSa ksa e sa y[s kk ijh{kk lgefr d s fy, iSuy cuku s ds fy, ykxr y[s kkdkjksa vkSj ykxr y[s kkdkj Qeks± dks 'kkfey dju s d s fy, ifzrfuf/kRo i= fofHkUUk cdSa ksa dks Hkh tkjh fd, x,A¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 11 (cid:1) lfefr u s ,d frekgh tuyZ ÞcÇSadx vkSj chek ij lh,e, tuyZ Þ idz kf'kr dju s dk fu.k;Z fy;k gAS mle sa fo'k"sk :i l s cÇSadx vkSj chek {ks= d s ekeys 'kkfey gkxsa s rFkk lHkh lca fa/kr m|kxs k]sa ea=ky;ksa vkSj vuHqko izkIr dj jg s lnL;ksa dks ifjpkfyr fd;k tk,xkA (cid:1) Þfuf/k;ksa dh ekÆtuy ykxr i)fr ij vk/kkfjr vk/kkj nj dh x.kuk lca /akh fn'kk&fun'sZ kk sa ds izk:iÞ d s fy, laLFkku dh jk; vkSj rRlca /akh lÖq kko ;Fkk le; vkjchvkb Z dks Hkts s x, FkAs 22222222---- ddddkkkkjjjjiiiikkkksjsjsjsjVVssVVss ddddkkkkuuuuuuwwuuww ]]]] ''''kkkkkkkklllluuuu vvvvkkkkSSjjSSjj ddddkkkkjjjjiiiikkkksjsjsjsjVVssVVss LLLLFFFFkkkkkkkkffff;;;;RRRRoooorrrrkkkk llllffffeeeeffffrrrr ddddkkkkjjjjiiiikkkksjsjsjsjVVssVVss ddddkkkkuuuuuuwwuuww llllIIIIrrrrkkkkgggg ¼¼¼¼11118888 &&&& 22224444 ttttuuuuoooojjjjhhhh]]]] 2222000011116666½½½½ &&&& fofHkUUk pSIVjksa] {ks=h; ifj"kn u s lIrkg dks euku s d s fy, fofHkUUk dk;ØZ e vk;kfstr fd,A Jh dsohvkj eÆwr] l;a äq lfpo] ,elh, }kjk ub Z fnYyh e sa dia uh vf/kfu;e] 2013 e sa lelkef;d ekeyksa ij ,d ukWyts iSd tkjh fd;kA pSIVjk]sa {ks=h; dk;kyZ ;ksa rFkk e[q ;ky; d s Hkh dk;ØZ e vk;kfstr dju s d s fy, izkRslkfgr fd;k x;k Fkk vkSj mud s fu"kviknu ds vk/kkj ij lokŸsZ ke pSIVj vkSj lokŸsZ ke {ks=h; dk;kyZ ; dk lfefr }kjk p;u fd;k x;kA (cid:1) ffffoooo''''oooo iiiiFF``FF`` oooohhhh llllIIIIrrrrkkkkgggg ¼¼¼¼11116666 &&&& 22222222 vvvviiiizSzSyyzSzSyy]]]] 2222000011116666½½½½ &&&& Jh vfuy f'kjkys ] ekuuh; laln lnL; }kjk i;kZoj.kh; y[s kkda u vkSj y[s kk ijh{kk esa lelkef;d ekeyksa ij iFz ke ukWyts iSd tkjh fd;kA ÞLFkkf;Rork y[s kkda u vkSj lalpw uk e sa lelkef;d ekeykÞsa uked nwljk ukWyts iSd Jh LVkfFkl xkSYM] iez [q k] dkjkcs kj e sa i's ksoj y[s kkdkj ¼ih,vkbcZ h½ rFkk ,dh—r lla pw uk & vkb,Z Q,lh }kjk fnukda 22 vizSy] 2016 dks fo'o iF` oh fnol ds volj ij ,l,,Q,&ih,vkbcZ h cBS d e sa tkjh fd;k x;kA bl lIrkg ds nkSjku fofHkUUk dk;ØZ eksa vkSj lfseukjksa dk vk;kts u fd;k x;kA (cid:1) ffffoooo''''oooo iiii;;;;kkkkZoZoZoZojjjj....kkkk llllIIIIrrrrkkkkgggg ¼¼¼¼33330000 eeeebbbb ZZ ZZ llll ss ss 00005555 ttttuuwwuuww ]]]] 2222000011116666½½½½ &&&& ekuuh; Jh Mhoh lnkuna xkSM+k] fof/k ,o a U;k; ea=ky;] Hkkjr ljdkj }kjk lkes okj fnukda 30 eb]Z 2016 dks ub Z fnYyh esa Þi;kZoj.kh; ,o a LFkkf;Rork y[s kkda uÞ uked ukWyts iSd tkjh fd;k x;kA (cid:1) ,,,,uuuullllhhhh,,,,yyyyVVVVhhhh eeeekkkkgggg ¼¼¼¼eeeebbbb]]ZZ]]ZZ 2222000011116666½½½½ &&&& jk"Vªh; jkt/kkuh fnYyh d s fy, pSIVjk sa vkSj {ks=h; dk;kyZ ;ksa e sa fofHkUUk dk;ØZ eksa dk vk;kts u fd;k x;kA icz /aku y[s kkdkj y[s k Hkh lnL;k sa dh Kku of`) d s fy, idz kf'kr fd, x,A (cid:1) vvvvkkkkararararffffjjjjdddd yyyy[[ss[[ss kkkkkkkk iiiijjjjhhhh{{{{kkkkkkkk llllIIIIrrrrkkkkgggg ¼¼¼¼22226666 ttttuuwwuuww llll ss ss 00002222 ttttyyqqyyqq kkkkbbbb]]ZZ]]ZZ 2222000011116666½½½½ &&&& Þvkarfjd y[s kk ijh{kk e sa varnf`Z"VÞ uked ,d ukWyts iSd tkjh fd;k x;kA lfefr u s lnL;k sa ds fy, ifzrf"Br O;fä;ksa }kjk ofscukj dk vk;kts u fd;k x;kA (cid:1) lnL;ksa ds {kerk fuek.Z k d s fy, lfefr u s ,ulh,yVh] fnokfy,iu vkSj fnokfy,iu lfagrk rFkk vU; lxa r egRoi.w kZ fo"k;ksa ij vuds ofscukj vk;kfstr fd,A (cid:1) vkarfjd y[s kk ijh{kk] ,Qh,e,] ,ulh,yVh] Qeks± dk iwo&Z iez k.ku] ,Qb,Z e,] d,s eih bR;kfn lfgr fofHkUUk {ks=k sa e sa icz /aku y[s kkdkj esa db Z y[s k idz kf'kr fd, x,A Lora= ys[kk ijh{kd dh fjiksVZ lsok esa] baLVhV~;wV vkWQ dkWLV ,dkmaVsaV~l vkWQ bafM;k foRrh; fooj.kksa ij fjiksVZ 1- geu s baLVhV~;Vw vkWQ dkWLV ,dkmVa Vsa ~l vkWQ bfaM;k ¼^^laLFkku^^½ d s lya Xu foRrh; fooj.kk sa ftue sa laLFkku dh ifj’kn }kjk fu;qDr fd, tku s d s ckn gekj s }kjk y[s kk ijhf{kr 31 ekpZ] 2016 dh fLFkfr d s vuqlkj rqyui= vkSj rRle; lekIr o’kZ d s fy, vk; ,o a O;; y[s kk rFkk udn izokg dk fooj.k vkSj egRoi.w kZ y[s kkda u uhfr;k sa dk lkjk”a k rFkk vU; O;k[;kRed lpw uk] ftle sa laLFkku dh ifj’kn }kjk ge sa y[s kk ijh{kk d s fy, fu;qDr fd, tku s ij gekj s }kjk y[s kk ijhf{kr] eq[;ky; d s y[s kk sa e sa 162-78 djkMs + :Ik, dh dqy ifjlia fRr rFkk 56-38 djkMs + :Ik, ¼varj{ks=h;@pSIVj yus nus k sa dk s NkMs d+ j½ dk dqy jktLo lekfo’V gSA rhu {ks=h; ifj"knk sa uker% MCY;vw kbZvkjlh] bZvkbvZ kjlh vkSj ,lvkbvZ kjlh d s y[s kkijhf{kr y[s kk 30-95 djkMs + :0 dh dqy ifjlia fRr;k a ¼vkSj 4-0 djkMs + :0 dk dqy jktLo½ ifjyf{kr dj jg s g Sa A bld s lkFk gh vU; ys[kk ijh{kdk sa }kjk dh xbZ y[s kk ijh{kk Hkh lekfo"V gS A ,uvkbvZ kjlh d s foRrh; fooj.kk sa dk s lqfoK Hkkjrh; egk lkfsyLVj tujy d s fopkj d s vuqlj.k e sa laLFkku d s lefsdr foRrh; fooj.kk sa e sa 'kkfey fd;k x;k gS rkfd ;Fkk y[s kkijhf{kr mDr foRrh; fooj.kk sa dk s y[s kk ijhf{kr ekuk tk ld]s gkykfad laLFkku dh ifj"kn u s 19-9-2016 dh viuh 302oh a cBSa d e sa ;g fu.kZ; fy;k gS fd ,uvkbvZ kjlh d s y[s kkvk sa dk s xSj&y[s kkijhf{kr ekuk tk, A blfy, lefsdr y[s kkvk sa e sa pkVZM ,dkmVa Vsa dh ,d QeZ }kjk y[s kk ijhf{kr mRrj Hkkjrh; {ks=h; ifj"kn d s foRrh; fooj.k 'kkfey g]Sa ftudh fu;qfDr fooknkLin gS tkfsd 5-06 djkMs + :0 dh dqy ifjlia fRr;k a ¼vkSj 1-12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 62 djkMs + :0 dk dqy jktLo½ ifjyf{kr dj jg s gS a vkSj ;g ekuuh; fnYyh mPp U;k;ky; }kjk ikfjr fnukda 15-07-2016 d s ,d vkn's k d s v/;/khu gS a ftle sa mlu s izfrokfn;k sa dk s ;g funsZ'k fn;k gS fd bl lca /a k e sa vU; ckrk sa d s lkFk fy;k tku s oky s dkbs Z fu.kZ; e sa 31-03-2016 dk s lekIr gq, o"kZ d s fy, okf"kZd fjikVs Z dk s izkIr dju]s 31-03-2016 dk s lekIr gq, o"kZ d s fy, y[s kk ijhf{kr y[s kkvk sa dk s viuku]s o"k Z 2016&17 dk s lekIr gq, o"kZ d s fy, y[s kk ijh{kdk sa dh fu;qfDr dju s l s lca fa/kr fu.k;Z bl U;k;ky; d s vkx s fn, tku s oky s vkn's k d s v/;/khu gkxs k vkSj tSlk fd y[s kkvk sa ij fVIif.k;k sa dh fVIi.kh l0a 7¼5½ i.w kZr% of.kZr fd;k x;k gS A lefsdr foRrh; fooj.kk sa e sa vkx s 41-41 yk[k :0 dh jkf'k 'kkfey dh xbZ gS] ftl s vU; izkI; jkf'k;k sa d s varxZr n'kkZ;k x;k gS] ftldk s ifj"kn }kjk fnukda 19-09-2016 dh mldh 302oh a cSBd e sa fy, x, rFkk 07 ekpZ] 2016 dh 297oh a cSBd e sa fy, x, vkSj 20 ekpZ] 2016 dk s fy, x, fu.kZ; d s ckotnw vk; vkSj O;; y[s kk d s ek/;e l s ifj.kr fd, cxSj vU; n;s rkvk sa e as rn~uq:ih ØfsMV e sa 'kkfey fd;k x;k gS A bu vkn's kk sa e sa ;g funsZ'k fn;k x;k Fkk fd ,uvkbvZ kjlh ifj"kn }kjk fu.kZ; fy, tku s rd ,sl s MfsoV~l dk s gVk yxs h A mDr MfsoV~l lfgr ,uvkbvZ kjlh d s y[s kkvk sa d s ,sl s fuxeu ekuuh; fnYyh mPp U;k;ky; d s le{k nk;j dh xb Z fjV ;kfpdk dh fo"k;oLr q gS] ftl s igy s mfYyf[kr fd;k x;k g S A bld s vfrfjDr] ble sa 81 v/;k;k sa d s foRrh; fooj.k 'kkfey g]Sa ftue sa o s 4 v/;k; 'kkfey g Sa ftu ij pISVj mi fu;ek sa d s [kMa 12 ¼3½ ¼iii½ d s rgr dk’skk/;{k u s gLrk{kj ugh a fd, gS a rFkk lca fa/kr {ks=h; ifj’knk sa vkSj vkbZ lh MCY; w , fofu;e] 1959 d s fofu;e 133 rFkk laLFkku dh v/;k; mi fof/k d s [kMa 26 d s vuqlkj “kklh fudk; }kjk fu;qDr y[s kk ijh{kdk sa }kjk y[s kk ijhf{kr 78-00 djkMs + :Ik, dh dqy ifjlia fRr vkSj 20-93 djkMs + :Ik, d s jktLo dk s iznf”kZr fd;k x;k g]Sa ftudh fjikVs sZ a laLFkku d s izc/a ku }kjk ge sa izzLqrqr dh xbZ gASa 7 v/;k;k sa dh y[s kk ijh{kk ugh a gqbZ gS] ftle sa 0-66 djkMs + :0 dh dyq ifjlia fr vkSj 0-26 djkMs + :0 dk jktLo n”kkZ;k x;k gS A lefsdr foRrh; fooj.kk sa e sa 8 v/;k;k sa dh foojf.k;k a 'kkfey ugh a g]Sa ftld s fy, y[s kk ijhf{kr y[s kk izkIr ugh a gq, g Sa A bl lca /a k e sa foxr o’kZ 2014&15 d s rqyu i= d s vkda M +s “kkfey fd, x, g Sa A geu s vuqlpw h 15 dh fVIi.kh [k&1 d s v/khu vkSj mi;qZDrkuqlkj ;g fjikVs Z rS;kj dju s e sa {ks=k sa vkSj pSIVjk sa d s y[s kk ijh{kdk sa dh fjikVs k sZa ij fof/kor fopkj fd;k gAS 2- foRrh; fooj.kksa ds fy, izca/ku dh ftEesokjh izc/a ku Hkkjr e sa lkekU;r% Lohd`r y[s kk fl)kark sa d s vuqlkj bu foRrh; fooj.kk sa dk s rS;kj dju s d s fy, ftEesokj g S A bl ftEesokjh e sa ,sl s foRrh; fooj.k] tk s /kk[s kk/kM+h ;k =qfV d s dkj.k okLrfod xyr c;kuh l s eqDr g]Sa dk s rS;kj dju s d s fy, izklfaxd vkarfjd fu;a=.k dk s rS;kj djuk] mldk dk;kZUo;u djuk vkSj j[kj[kko djuk “kkfey gS A 3- ys[kk ijh{kd dh ftEesokjh 3-1 gekjh ftEesokjh gekjh y[s kk ijh{kk d s vk/kkj ij bu foRrh; fooj.kk sa ij jk; O;Dr dju s dh gS A geu s baLVhV~;Vw vkWQ pkVZM ,dkmVa Vsa ~l vkQW bfaM;k }kjk tkjh y[s kk ijh{kk ekudk sa d s vuqlkj viuh y[s kk ijh{kk dh gS A bu ekudk sa e sa ;g vifs{kr g S fd ge bl ckr dk mfpr vk”oklu izkIr dju s d s fy, fd D;k foRrh; fooj.k okLrfod xyr c;kuh l s eqDr g]Sa uSfrd vi{s kkvk sa dk ikyu djr s g Sa vkSj y[s kk ijh{kk dh ;kts uk cukdj ml s lia Uu djr s gS a A 3-2 fdlh y[s kk ijh{kk e sa foRrh; fooj.kk sa e sa /kujkf”k ,o a izdVuk sa d s ckj s e sa y[s kk ijh{kk lk{; izkIr dju s dh fu’iknu izfdz;k, a “kkfey gksrh g Sa A pquh xbZ izfdz;k, a /kk[s kk/kM+h vFkok =qfV d s dkj.k foRrh; fooj.kk sa e sa okLrfod xyr c;kuh d s tkfs[ke d s fu/kkZj.k lfgr y[s kk ijh{kd d s fu.kZ; ij fuHkZj gksrh g Sa A bu tkfs[kek sa dk fu/kkZj.k dju s e sa y[s kk ijh{kd dia uh }kjk foRrh; fooj.kk sa dk s rS;kj dju s vkSj mUg sa fu’i{k <xa l s izLrqr dju s d s fy, izklfaxd vkarfjd fu;a=.k ij fopkj djrk gS rkfd mu ifjfLFkfr;k sa e sa mfpr y[s kk ijh{kk izfdz;k, a rS;kj dh tk ld sa A fdlh y[s kk ijh{kk e sa iz;qDr y[s kk uhfr;k sa d s vkfSpR; rFkk izc/a ku }kjk yxk, x, y[s kk vuqekuk sa dh rdZlxa rrk ,o a foRrh; fooj.kk sa d s lexz izLrqfrdj.k dk eYw ;kda u Hkh “kkfey gksrk gS A 3-3 gekjk fo”okl gS fd geu s tk s y[s kk ijh{kk lk{; izkIr fd;k gS] og mi;qZDr iSjk 1 e sa O;Dr fd, x, gekj s vfHkerk sa vkSj fuEufyf[kr iSjk 4 e sa fn, x, vfHkerk sa d s lkFk ifBr gekjh y[s kk ;kXs ; ijh{kk jk; dk vk/kkj iznku dju s d s fy, Ik;kZIr vkSj mfpr gAS¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 13 4- ;ksX; er dk vk/kkj 4-1 7 pSIVjk sa vkSj 1 {ks=h; ifj’knk sa l s lca fa/kr 57-73 yk[k :Ik, eYw ; d s QzhgkYs M rFkk iV~V s okyh Hkfwe vkSj Hkouk sa d s lca /a k e sa dkbs Z gLrkarj.k foy[s k gekj s lR;kiu d s fy, miyC/k ugh a djk;k x;k A 10 pIsVjk sa vkSj 3 {ks=h; ifj’kn l s lca fa/kr 107-99 yk[k :Ik, eYw ; d s eyw gLrkarj.k foy[s k izLrqr ugh a fd, x, A 183-40 yk[k :Ik, eYw ; dh 15 lia fRr;k sa d s foy[s k dkLV ,Ma oDlZ ,dkmVa Vsa ~l jsxqy”s ku 1959 d s fofu;e 85 ¼1½ ¼bZ½ ,o a 99 ¼,Q½ d s mYy?a ku e sa vHkh Hkh pIsVjk sa d s uke ij g Sa ftle sa 172-08 yk[k :0 eYw ; dh 13 lia fRr;k a “kkfey g]Sa ¼ftud s fy, eyw gLrkarj.k foy[s k izLrqr ugh a fd, x, g½SaA 4-2 bna kSj nsokl pSIVj l s lca fa/kr Hkfwe vkSj Hkou dk eyw iV~Vk foy[s k ub Z lfefr d s dCt s esa ugh a g S D;kfsad ;g vHkh mUgsa lkiSa s ugh a x, gASa 4-3 laLFkku u s dqN lh vkSj Mh J.s kh d s pSIVjk sa dk s 21-60 yk[k #i, rd ¼vf/kdre 8000 #i, izfr ekg dh nj ij½ LFkkiuk vkSj vU; iz'kklfud vuqnku rFkk 15-17 yk[k #i, dk okÆ"kd lnL;rk 'kYq d ¼200 #i, dk lnL; dh nj l½s iznku fd;k gSA iwjs fooj.k u gkus s d s dkj.k ;g irk ugh a yxk;k tk ldk fd bl lca /a k e sa lexz nus nkjh fu/kkfZjr dh xb Z g S vkSj iznku dh xbZ gAS 4444----4444 iiiiffff''''ppppeeeehhhh HHHHkkkkkkkkjjjjrrrr {{{{kkkks=s=s=s=hhhh;;;; iiiiffffjjjj""""kkkknnnn ¼¼¼¼MMMMCCCCYYYY;;;;vvwwvvww kkkkbbbbvvZZvvZZ kkkkjjjjllllhhhh½½½½ 4-4-1 laLFkku u s fnukda 31-03-2014 dk s lekIr o”k Z d s fy, foÙkh; fooj.k ij fnukda 21 tyq kb]Z 2014 dh gekjh fjikVs Z d s iSjk 4-3-1 l s 4-3-3 e sa gekjh ;ksX;rk ds lna HkZ esa ,d fo'k"sk y[s kk ijh{kk vk;ksftr dju s ds fy, pkVMZ Z vdkmVa sVa ~l dh ,d Qe Z dk s fu;äq fd;k gSA fo'k"sk y[s kk ijh{kdk sa dh fjikVs Z esa ifj"kn }kjk fu;fqä dh xbZ ,d dk;kUZo;u lfefr }kjk fopkj fd;k x;k gS] ftldh flQkfj'ksa vkSj@vFkok ifj"kn }kjk dh xb Z dkjZokbZ dk;kZUo;u dh çfØ;k es a gS] ftlds iwjh rjg dk;kfZUor fd, tkus ij ;g lxa r vf/kfu;eks a vkSj fofu;ek]sa ftle sa lhMCY;,w vf/kfu;e vkSj fofu;e 'kkfey gS]a d s vuqlkj vuiq kyu vkSj ijorh Z nus nkfj;k]sa ftue sa vk;dj dh –f"V l s mRiUu gkus s okyh nus nkfj;k a 'kkfey gS]a ftUgsa u rk s fu/kkfZjr fd;k x;k gS vkSj u gh çnku fd;k x;k gS] tkfsd vk;dj dh nf`"V ls mRiUu gk s ldrk gS A 4-4-2 vuqlpw h 15 dh fVIi.kh l-a [k 7 ¼ii½ ¼[k½ vkSj fVIi.kh l-a [k 7 ¼ii½ ¼x½ dh vksj /;ku vkdf"kZr fd;k tkrk gS] tks fd 20-77 yk[k #i, dh jkf'k foÙkh; o"kZ 2013&14 ds fy, MCY;vw kbvZ kjlh ds rRdkyhu v/;{k ,o a mik/;{k ls rFkk 0-81 yk[k #i, dh jkf'k dNq ds ifj"kn lnL;k sa l s dNq vukf/k—r Hkqxrku fd, tku s ij olyw fd, tku s d s lac/ak e sa gS vkSj lkFk gh 67-30 yk[k #i, dh jkf'k dk nkok dNq Bds ns kjk sa ls fd;k x;k gS] ftudh olyw h vfuf'pr gS vkSj ftlds fy, vyx ls dkbs Z çko/kku ugha j[kk x;k gS] D;kfsad blh jkf'k dk s lLisal vdkmVa e sa lh/k s tek eku fy;k x;k gSA 4-4-3 MCY;vw kbvZ kjlh d s okf"kdZ fjikVs Z d s iSjkxzkQ 5-3 l s ;g ukVs fd;k tkrk gS fd dkWLV ,dkmVa Vsa ~l dh ,d Qe Z dk s MCY;vw kbvZ kjlh dh QkWjfsald y[s kk ijh{kk dju s d s fy, fu;Dq r fd;k x;k gS A gekjk vuqjk/sk dju s d s ckotnw Hkh ge sa dk; Z ds {ks= rFkk vU; 'krk saZ d s ckj s e sa dkbs Z fooj.k idz V ugh a fd;k x;k gS A blfy,] ge ,slh QkWjfsald y[s kk ijh{kk d s i;z kts kFkZ vkSj ;fn ble sa 'kkfey fd, tkus oky s yus nus diVh idz f`r ds gS a rk s dkbs Z Hkh fVIi.kh izLrqr dju s dh fLFkfr esa ugh a gS A laLFkku d s foRrh; fooj.kk sa dh ,slh y[s kk ijh{kk d s izHkko vFkok egRo dk bl pj.k e sa fu/kkZj.k ugh a fd;k tk ldrk gS A 4-5 iwoh Z Hkkjr {ks=h; ifj"kn% ¼d½ foxr o"k Z ds nkSjku laLFkku u s fnukda 31-03-2014 dks lekIr o"kZ d s fy, foÙkh; fooj.k ij fnukda 21 tyq kb]Z 2014 dh gekjh fjikVs Z d s iSjk 4-4 e sa gekjh ;kXs;rk d s lna Hk Z e sa ,d fo'k"sk y[s kk ijh{kk vk;kfstr dju s d s fy, pkVMZ Z vdkmVa saV~l dh ,d Qe Z dk s fu;äq fd;k gS] fo'ks"k y[s kk ijh{kdk sa dh fjikVs Z esa ifj"kn }kjk fu;qä dh xbZ ,d dk;kUZo;u lfefr }kjk fopkj fd;k x;k gS ftlus ;g mYy[s k fd;k gS fd fofHkUu egRoi.w k Z Qkbysa vkSj nLrkots bvZ kbvZ kjlh dk;kyZ ; esa miyC/k ugh a Fk s vkSj ;g flQkfj'k dh fd mi;äq tkpa d s fy, ifqyl e sa ,QvkbvZ kj nkf[ky dh tk, vkSj bvZ kbvZ kjlh rFkk rRdky iwoZorhZ v/;{k l s xeq Qkbyk]as nLrkots k sa ds lca /ak e sa Li"Vhdj.k ekxa u s lfgr dkjZokb Z dh tk, rFkk ;g Li"V fd;k tk, fd fdu ifjfLFkfr;k sa e sa l{ke çkf/kdkjh d s vueq kns u d s fcuk vkSj vifs{kr nLrkots k sa ds fcuk 51-34 yk[k #i, dh /kujkf'k dk Hkqxrku fd;k x;kA bl lca /ak esa fofHkUu flQkfj'k sa vkSj dh tku s okyh dkjZokb Z ds lca /ak esa gesa ;g lfwpr fd;k x;k fd dk;kUZo;u dh çfØ;k tkjh gSA ,sl s dk;kZUo;u ds ifj.kkeLo:i ge ;g dgu s dh fLFkfr e sa ugh a gS a fd D;k dh xbZ vfu;ferrkvk sa dk ,slk dk;kUZo;u iwjk gkus s ij {ks= dh foÙkh; fLFkfr l s dksb Z lca /ak ugh a gSA14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] ¼[k½ 'k"sk itwa hxr dk;Z] tk s ixz fr ij gS] esa 1]60]44]103-00 #i, jkf'k dk ize[q k uohuhdj.k dk dk; Z g S tk s foxr o"k Z l s vkx s ugh a c<+k gSA ble sa db Z jktLo dh NkVs h ensa 'kkfey gS]a tk s pkt Z vkQW gk s xb Z gkxsa h vkSj 'k"sk jkf'k itwa h—r gk s xb Z gkxs hA ;|fi] mls mi;kxs esa yk;k x;k gS] ifjlia fŸk;k a u rk s itwa h—r dh xb Z gS a vkSj u gh foxr nk s o"kks± l s eYw ;gªkl iznku fd;k x;k gSA ;g jktLo O;; d s vYi fooj.k dk izHkko gS] ftldh ek=k fu/kkfZjr ugh a dh xb Z gSA ¼x½ geu s ;g ukVs fd;k gS fd bvZ kbvZ kjlh d s y[s kk ijh{kkvksa u s viuh fjikVs Z e sa bu ekeyk sa d s lca /ak e sa dkbs Z ;kXs;rk ugh a crkb Z gSA 4-6 mRrjh Hkkjr {ks=h; ifj"kn ¼,uvkbvZ kjlh½ y[s kk ijh{kd eS0 eg's k ds- vxzoky ,Ma dia uh dh fu;fqDr fooknkLin gS A rFkkfi] tSlkfd fo}ku lksfyflVj tujy vkWQ bfaM;k dk fopkj gS] ,uvkbvZ kjlh d s y[s kkvksa dk s y[s kk ijhf{kr y[s kk ekuk tk, A pfwad mDr Qe Z }kjk ftldh fu;fqDr fooknkLin gS] y[s kk ijhf{kr ,uvkbvZ kjlh d s foRrh; fooj.k gedk s Hkts fn, x, gS a A geu s bud s leds u ij fopkj fd;k gS A gekj s }kjk bu ij dh xbZ fVIif.k;k a fuEukuqlkj gS%a& 4-6-1 vkbZlh,vkb Z dh {ks=h; ifj"kn dh dk;dZ kjh lfefr dh fnukda 06 vDVcw j] 2015 dk s gbq Z mldh cSBd e sa fuEukDs r lda Yi ikfjr fd;k x;k Fkk% ^^lda Yi gS fd 4144422@& dh jkf'k ¼41 yk[k pokfyl gtkj pkj lkS ckbl :i, dh jkf'k½ dk s lh,e, fotUsn z 'kek Z d s MfsoM Mkyk tk,] ftlds C;kSj s izLrqr fd, x, gS a vkSj v/;{k ,uvkbvZ kjlh l s vuqjk/sk gS fd o s 45 fnuks a ds Hkhrj bl vk'k; dh MfsoM fVIi.kh tkjh dj]sa ftle sa depZ kfj;ksa dk s ;g vunq s'k fufgr gk sa fd o s luq hy flga ] lfpo] vkSj vfuy 'kek]Z dks"kk/;{k] d s ifjo{s k.k d s vra xZr mldk s y[s kkvk sa ds lca fa/kr 'kh"kks Za e sa tek dj n^sa^ A bldh vkx s lia qf"V {ks=h; ifj"kn u s 22-11-2015] 27-11-2-15 vkSj 25-05-2016 dk s gbq Z viuh cSBdk sa es a dj nh gS A bld s ckn] laLFkku d s lfpo dk s fnukda 9-5-2016 dk ,d i= izkIr gvq k Fkk] ftle sa mUgksua s ,uvkbvZ kjlh dks fun'sZ k fn;k Fkk fd og rc rd MfsoM ukVs dk s okil y s y]s tc rd fd ifj"kn bl ekey s esa vfare :i l s fu.k;Z ugh a y s ysrh gS A ifj"kn d s vafre fu.k;Z @fu"d"kZ d s yfacr jgu s rd rFkk izkI; jkf'k ds nkok sa ds lca /ak e sa vfuf'parrk cu s jgu s rd dk;Zdkjh ifj"kn dh 6-10-2015 dh cSBd dk lda Yi rFkk vkjlh dh fnukda 22-11-2015] 27-11-2015 vkSj 25-05-2016 dh cSBd e sa bl MfsoM fVIi.kh dh lia fq"V dh xb Z gS A bld s dkj.k ifzof"V;k sa dk s i.w kZr% iHzkkoh ugh a fd;k x;k gS vkSj {ks=h; ifj"kn u s ^^41]44]422 :0 dh nko s dh izkI; jkf'k dk s nko s d s LFkxu [kkr s e sa rnu~ :q i l s tek dj fn;k gS A tSlkfd] {ks=h; ifj"kn u s fnukda 22-11-2015] 27-11-2015 vkSj 25-05- 2016 dk s gbq Z viuh cSBdk sa e sa ikfjr vkSj vueq kfsnr fd;k gS^^ A ifjlia fRr;k sa vkSj n;s rkvk sa dk s mPprj lhek rd cryk;k x;k gS ¼ftld s fy, y[s kkvksa dh fVIi.kh l0a 6 ¼d½ vkSj ¼[k½ dk s n[s ksa½ A 4-6-2 e[q ;ky; d s lkFk tc rd lek/kku ugh a gk s tkrk] rc rd y[s kkvksa dh fVIif.k;k sa dh fVIi.kh l0a [k ¼1½¼d½ vkSj¼[k½ e sa mfYyf[kr vuqlkj] dNq v/;k;k sa rFkk izkIr dju s ;kXs; xSj&olyw h ifjnku dh lia fq"V ugh a dh tkrh gS D;kfsad ge Hkfo"; e sa {ks=h; ifj"kn d s foRrh; fooj.kk sa esa] ;fn dkbs Z gk]s mld s iHzkko d s ckj s e sa fVIif.k;k a dju s e sa vleFk Z gS a A 4-6-3 tSlk fd y[s kkvk sa dh fVIif.k;k sa dh fVIi.kh l0a [k¼3½ e sa crk;k x;k gS] izkIr dju s ;kXs; vkSj n;s y[s kkvk sa l s 31-03-2016 rd dh fLFkfr d s vuqlkj vf/k'k"sk dh laifq"V izkIr ugh a gbq Z gS] blfy, bl pj.k e as lia fq"V dh izkfIr ij fdlh izdkj dk dkbs Z idz Vu ds ckj s e sa ge dkbs Z fVIi.kh izLrqr ugh a dj ldr s g Sa A gekjk ;g fopkj ,uvkbvZ kjlh d s y[s kk ijh{kd }kjk ,sl s ;ksX; fopkj d s vulq j.k e sa gS] tkfsd ,slh fVIif.k;k sa ij Hkh vk/kkfjr gS A 4-6-4 laLFkku dh ifj"kn u s 07 uoca j] 2015 dk s gbq Z viuh 296oh a cSBd e sa gel s viu s 3 fnlca j] 2015 vkSj 9 eb]Z 2016 d s i=k sa }kjk vuqjk/sk fd;k Fkk fd foRrh; o"k Z 2014&15 ds fy, y[s kk ijh{kd dh fjikVs Z esa ,uvkbvZ kjlh ds y[s kk ijh{kd dh ;kXs;rk rFkk foRrh; o"k Z 2013&14 d s fy, ,uvkbvZ kjlh d s xSj&gLrk{kfjr cgpq jk sa dh fLFkfr dh iuq jh{kk dj sa rFkk viuh flQkfj'k sa izLrrq dj sa A geu s ,uvkbvZ kjlh d s mDr y[s kk ijh{kdk sa dh foRrh; o"k Z 2014&15 ¼ftudh fu;fqDr fooknkLin gS½ }kjk vftZr dh xbZ ;kXs;rkvksa vkSj foRrh; o"k Z 2013&14 rFkk 2014&15 d s fy, xSj&gLrk{kfjr cgpq jk sa dh fLFkfr dh leh{kk dh gS rFkk viuh leh{kk fjikVs Z 18 tyq kb]Z¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 15 2016 dks laLFkku ds v/;{k dk s izLrqr dj nh gS ftlesa geu s mijkDs r ds lca /ak esa foLr`r y[s kk ijh{kk er izkIr dju s ds fy, fo'k"sk y[s kk ijh{kk dju s dh flQkfj'k dh gS A ,slh fof'k"V y[s kk ijh{kk d s yfacr jgu s rd foRrh; fooj.kk sa dks iHzkkoh ugh a ekuk x;k gS] tkfsd fuoy ifjlia fRr;k sa dh fLFkfr vkSj 31-3-2016 dk s lekIr g,q o"k Z d s ifj.kkek sa dks dk s iHzkkfor dj ldr s gS a tcfd ;g fjikVs sZa izkIr gbq Z Fkh a A 4-7 37]58]088 #i, dh jkf'k {ks=h; ifj"knk sa l s pSIVjksa }kjk izkIr Hkou fuekZ.k d s fy, vfxze@_.k jkf'k d s varxZr n'kkbZ Z xb Z gS] tk s fd fnukda 30-12-2010 dh ifj"kn dh 266oh a cSBd e sa fy, x, fu.kZ; d s mYy?a ku esa gAS bld s vykok] 2]25]000 #i, dh jkf'k] tk s igy s 3]00]000 #i, Fkh dkuiqj pSIVj l s cdk;k g S ftldh iqf"V djd s feyku fd;k tkuk gSA {ks=h; ifj"knk sa }kjk pSIVjk sa dk s çnku fd, x, _.kk sa d s lca /ak esa lca fa/kr y[s kk ijh{kkvk sa }kjk i.w k Z C;kSj s vkSj fVIif.k;k a u fn, tku s ij ge ;g dgu s dh fLFkfr e sa ugh a gS a fd D;k ,sl s _.k ifj"kn }kjk le;&le; ij fy, x, fu.k;Z k sa d s vuqlkj çnku fd, x, FkAs 4-8 y[s kkvk sa dh fVIif.k;k sa ¼vuqlpw h 15½ dh fVIi.kh l-a 14 dh vksj /;ku vkdf"kZr fd;k tkrk gS] tk s fd laLFkku d s e[q ;ky; }kjk {ks=h;@pSIVj y[s kk ijh{kdk sa dks lesdu d s ç;kts u l s Hkts s x, dNq ds QkeksaZ d s miyC/k u gkus s d s lca /ak esa gSA pfwad mijkäs pSIVjk sa d s lca fa/kr y[s kk ijh{kdk sa u s ;g lfwpr fd;k gS fd pSIVjk sa d s y[s kk ijhf{kr y[s kk l s foÙkh; fooj.kk sa dh lPph vkSj fu"i{k rLohj çdV gk s jgh gS] blfy, geu s ,sl s y[s kk ijh{kdk sa }kjk y[s kkadu ekudk sa vkSj fo'k"sk ;kXs;rk d s vHkko e sa ,slh fjikVs Z ij Hkjkslk fd;kA 4-9 laLFkku d s e[q ;ky; u s leh{kk/khu o"kZ ds nkSjku fofHkUu ekud çpkyu çfØ;kvk sa dk s tkjh djds fofHkUu fu;a=.k mik;k sa dks O;ofLFkr dju s d s fy, dne mBk, gS a yfsdu y[s kk ijh{kk d s nkSjku vkarfjd fu;a=.k esa db Z {ks=k sa e sa dfe;k a ikb Z xbZ a gS a tSl s v/;;u fun's kky; d s vuqekns u d s fcuk pSIVjk sa }kjk ikB~¸kØe pykuk] vkjlh }kjk pSIVjk sa dk s _.k nus k] lfefr d s lnL;ksa l s vfxze yus k] vf/kd udnh 'k"sk j[kuk] pSIVjk sa }kjk ctV izLrqr ugh a djuk] lfefr d s lnL;ksa dk s _.k nus k] ctV l s vf/kd O;; djuk] lfefr d s lnL;ksa dk s QSdYVh ikfjJfed nus k] E;qP;qvy QMa esa /kujkf'k dk fuo's k djuk] fofHkUUk Hkqxrkuk sa d s fy, lzksr ij dj dh dVkSrh u djuk] lhMCY;,w vf/kfu;e vkSj fofu;euk sa dk mYy?a ku djuk 'kfä;k sa d s iRz ;k;kts u dk mYy?a ku djuk rFkk [kjhn izfØ;k l s tkucÖw kdj cpuk bR;kfnA eq[;ky; vkSj fofHkUUk pSIVjk sa dh vkarfjd y[s kk ijh{kk laLFkku dh iz—fr vkSj vkdkj d s vuqlkj ugh a ikb Z xbZA fof/kd vkSj fofu;ked vi{s kkvk sa d s vuqikyu esa vkarfjd fu;a=.k dk s i;kIZr :i l s lqn`< + fd, tku s dh t:jr gSA 4-10 {ks=h; ifj"knk sa vkSj pSIVjk sa l s {ks=h; ifj"knk sa vkSj pSIVjk sa d s ikl pky w [kkr s d s rgr n'kkZb Z xbZ 102-17 yk[k #i, dh jkf'k d s fy, dkbs Z Hkh ifq"V izkIr ugh a gbq Z gSA 5- jk; % gekjh jk; e sa vkSj gekjh loksZRre lpw uk d s vuqlkj rFkk ge sa fn, x, Li’Vhdj.kk sa d s vuqlkj] mi;qZDr iSjk 1 e sa nh xbZ gekjh fVIif.k;k sa d s v/;/khu vkSj ^^;kXs ; er dk vk/kkj iSjk^^ d s fy, iSjk 4 e sa of.kZr ekeyk sa d s lHa kkfor izHkkok sa d s v/;/khu vkSj mud s flok; rFkk egRoi.w kZ y[s kkda u uhfr;k sa o vuqlpw h 15 e sa nh xbZ y[s kkvk sa lca /a kh fVIif.k;k sa d s lkFk ifBr fuEukfadr iSjk 6 e sa nh xbZ gekjh fVIif.k;k sa d s vuqlkj] 31 ekpZ] 2016 dk s lekIr o’kZ d s fy, baLVhV;~ Vw vkWQ dkLV ,dkmVa Vsa ~l vkQW bfaM;k d s foRrh; fooj.k ;Fkk vifs{kr i)fr e sa vf/kfu;e }kjk vifs{kr lpw uk nsr s gS a vkSj Hkkjr e sa lkekU;r;k Lohd`r y[s kkda u fl)kark sa d s vuq:Ik lR; ,o a Li’V er nsr s gS%a ¼d½ fnukda 31 ekpZ] 2016 dk s laLFkku d s dk;k sZa dh fLFkfr d s rqyu&i= d s ekey s e(sa ¼[k½ ml rkjh[k dk s lekIr o’kZ d s fy, vk; ,o a O;; y[s k]s vkf/kD; d s ekey s es(a vkSj ¼x½ ml rkjh[k dk s lekIr o’kZ d s fy, udn izokg d s udn izokg fooj.k d s ekey s eAsa 6- vvvvUUUU;;;; ffffooooffff////kkkkdddd vvvvkkkkSSjjSSjj ffffooooffffuuuu;;;;kkkkeeeedddd vvvviiii{{ss{{sskkkkkkkkvvvvkkkk sasa sasa iiiijjjj ffffjjjjiiiikkkkVVssVVss ZZ ZZ 6-1 vuds depZ kfj;ksa d s lsokfuof`Ùk mijkar d s ykHkk sa d s lca /ak e sa nus nkfj;k a u rk s fu/kkfZjr dh xb Z gS a vkSj u gh pkVMZ Z vdkmVa Vsa l~ v‚Q bfaM;k }kjk tkjh ,,l 15 e sa ;Fkk vifs{kr tkudkjh çnku dh xbZ gSA 6-2 dNq ekeyk sa e sa /kkjk 194vkbZ vkSj 194t s d s rgr VhMh,l ugh a fn;k x;k gSA16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] mmmmiiiijjjjkkkkäässääss dddd ss ss vvvv////;;;;////kkkkhhhhuuuu ggggeeee ;;;;gggg mmmmYYYYyyyy[[ss[[ss kkkk ddddjjjjrrrr ss ss ggggSS aaSS aa ffffdddd %%%% ¼d½ geu s o s lHkh lpw uk vkSj Li"Vhdj.k ekxa s gS a vkSj çkIr dj fy, g]Sa tks gekjh tkudkjh vkSj fo'okl d s vuqlkj gekjh y[s kk ijh{kk d s fy, vko';d Fk(s ¼[k½ gekjh jk; e sa dkuuw ds vuqlkj ;Fkk vifs{kr lefqpr y[s kk cfg;k a fn baLVhVîVw v‚Q dksLV vdkmVa Vsa ~l v‚Q bfaM;k }kjk j[kh xb Z gS]a tSlk fd bu cfg;k sa dh gekjh tkpa l s Li"V gS ¼vkSj gekjh y[s kk ijh{kk d s ç;kts u l s {ks=k sa vkSj ftu pSIVjk sa dk geu s nkSjk ugh a fd;k gS] ogk a l s leqfpr fjVu Z çkIr gk s x, gS]a tc rd fd mijkäs iSjk 1 vkSj 4-8 e sa vU;Fkk u dgk tk,½ ¼x½ lca fa/kr {ks=k sa vkSj pSIVjk sa d s y[s kk ijh{kdk sa }kjk y[s kk ijhf{kr] laLFkku d s {ks=h; vkSj pSIVj dk;kyZ ;k sa d s y[s kksa dh fjikVs Z tSlk ge sa çkIr gbq Z Fkh] bl fjikVs Z dk s rS;kj dju s e sa lefqpr fopkj fd;k x;k gSA ¼?k½ mijkäs iSjk 1] 4 vkSj iSjk 6 e sa gekjh fVIif.k;k sa d s v/;/khu bl fjikVs Z esa ryq u i=] vk; vkSj O;; y[s kk rFkk udn yus &nus fooj.k {ks=k sa o ftu pSIVjk sa dk geu s nkSjk ugh a fd;k gS] mul s çkIr y[s kk cfg;k sa vkSj fjVu Z d s vuqlkj gS vkSj y[s kkda u ekudksa dk s iwjk djr s gS(a d`r s d-s,l- v¸;j ,Ma d-a pkVMZ Z vdkmVa Vsa l~ ¼,Qvkj,u- 100186 MCY;½w LFkku% dkys dkrk] fnukda % 29 flrca j] 2016 ,l- ?kk"sk ,Qlh, ¼,e- u-a 050927½ ffffnnnn bbbbaLaLaLaLVVVVhhhhVVVV;;~~;;~~ VVwwVVww vvvvkkkkWWQQWWQQ ddddkkkkWWLLWWLLVVVV vvvvddddkkkkmmmmVVaaVVaa VVsasaVVsasa ~~ll~~ll vvvvkkkkWWQQWWQQ bbbbffaaffaaMMMM;;;;kkkk ffffnnnnuuuukkkkddaaddaa 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011116666 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss vvvvuuuuqqllqqllkkkkjjjj rrrryyqqyyqq uuuu iiii==== ffffiiiiNNNNyyyykkkk oooo””””kkkk ZZ ZZ ffffoooooooojjjj....kkkk vvvvuuuuqqllqqllppwwppww hhhh llll00aa00aa bbbbllll oooo""""kkkk ZZ ZZ 2222000011114444----11115555 2222000011115555----11116666 ::::0000 ::::0000 ::::0000 llllaLaLaLaLFFFFkkkkkkkkuuuu ffffuuuuffff////kkkk 2,57,74,03,797 lkekU; fuf/k ((((1111)))) 2,55,42,68,869 23,08,288 depZ kjh minku fuf/k ((((2222)))) 15,31,916 62,70,924 fofo/k iqjLdkj fuf/k ((((3333)))) 75,99,950 1,16,21,299 vU; fuf/k ((((4444)))) 3,26,79,007 2222,,,,55559999,,,,77776666,,,,00004444,,,,333300008888 ddddyyqqyyqq 2222,,,,55559999,,,,66660000,,,,77779999,,,,777744442222 ffffuuuuEEEEuuuuffffyyyyffff[[[[kkkkrrrr ‘‘‘‘kkkkkkkkffffeeeeyyyy gggg SaSa SaSa %%%% vpy ifjlia fRr;ka ((((5555)))) 1,02,24,11,687 ¼d½ ldy CykWd 1,06,78,24,092 29,73,72,834 ¼[k½ ?kVk, a eYw ;gzkl 37,07,73,369 72,50,38,853 ¼x½ fuoy CykWd 69,70,50,723 11,18,31,133 itwa h dk; Z ixz fr ij 16,11,56,897 500 fuo's k ((((6666)))) 500 1,88,80,89,947 oreZ ku ifjlia fRr ((((7777)))) 1,87,93,58,194 3,97,37,409 _.k ,o a vfxez ((((8888)))) 4,55,85,371 1111,,,,99992222,,,,77778888,,,,22227777,,,,333355556666 1111,,,,99992222,,,,44449999,,,,44443333,,,,555566665555 16,70,93,534 ?kVk, a % oreZ ku n;s rk, a vkSj ((((9999)))) 18,70,71,943 izko/kku¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 17 1111,,,,77776666,,,,00007777,,,,33333333,,,,888822222222 ffffuuuuooooyyyy oooorrrreeZZeeZZ kkkkuuuu iiiiffffjjjjlllliiaaiiaa ffffRRRRrrrr 1,73,78,71,622 2222,,,,55559999,,,,77776666,,,,00004444,,,,333300008888 ddddyyqqyyqq 2222,,,,55559999,,,,66660000,,,,77779999,,,,777744442222 y[s kk sa ij fVIif.k;k a ((((11115555)))) mi;DZq r vuqlfwp;k a y[s kk sa d s Hkkx g Sa gekjh lya Xu fjikVs Z d s vuqlkj प(cid:2)रषद क(cid:7) ओर स े और के (cid:13)लए d`r s dddd--ss--ss,,,,llll----vvvv;;;;;;~~;;~~ jjjj ,,,,MMaaMMaa ddddiiaaiiaa uuuuhhhh pkVMZ ,dkmVa Vsa ~l Qe Z ita h0 l0a 100186MCY; w llllhhhh,,,,eeee,,,, अ(cid:17)प शकं र बागची llllhhhh,,,,eeee,,,, ddddkkkkSSffSSff’’’’kkkkdddd ccccuuuutttthhhh ZZ ZZ fun’s kd & foRr lfpo ,,,,llll---- ????kkkkkkkk””ss””sskkkk Hkkxhnkj llllhhhh,,,,eeee,,,, eeeekkkkuuuullll ddddeeqqeeqq kkkkjjjj BBBBkkkkddddqqjjqjqj lnL;rk l0a % 050927 v/;{k ddddkkkkyyssyyss ddddkkkkrrrrkkkk rrrrkkkkjjjjhhhh[[[[kkkk%%%% 29 flrca j] 2016 ffffnnnn bbbbaLaLaLaLVVVVhhhhVVVV;;~~;;~~ VVwwVVww vvvvkkkkWWQQWWQQ ddddkkkkWWLLWWLLVVVV vvvvddddkkkkmmmmVVaaVVaa VVsasaVVsasa ~~ll~~ll vvvvkkkkWWQQWWQQ bbbbffaaffaaMMMM;;;;kkkk vvvvkkkk;;;; vvvvkkkkSSjjSSjj OOOO;;;;;;;; ddddkkkk yyyy[[ss[[ss kkkkkkkk ffffnnnnuuuukkkkddaaddaa 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011116666 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss vvvvuuuuqqllqqllkkkkjjjj ¼¼¼¼,,,,uuuuvvvvkkkkbbbbvvZZvvZZ kkkkjjjjllllhhhh dddd ss ss llllkkkkFFFFkkkk½½½½ ffffooooxxxxrrrr oooo””””kkkk ZZ ZZ oooorrrreeZZeeZZ kkkkuuuu oooo””””kkkk ZZ ZZ 2222000011114444----11115555 ffffoooooooojjjj....kkkk vvvvuuuu.qqqq 2222000011115555----11116666 ####---- llll.aaaa ####---- vvvvkkkk;;;;:::: lnL;rk ,o a vU; ‘kYq d 4,22,81,718 ((((11110000)))) 3,63,97,166 f’k{k.k ,o a vU; ‘kYq d 57,10,83,203 ((((11111111)))) 45,92,96,119 ijh{kk ,o a vU; ‘kYq d 22,01,70,816 ((((11112222)))) 17,55,66,662 lh ih Mh ,o a vU; dk;dZ ez ‘kYq d 2,68,98,369 2,16,01,223 if=dk v’a knku if=dk d s fy, foKkiu lfgr 20,69,276 12,94,969 idz k’ku dh fcdzh 3,22,033 14,61,828 C;kt 16,81,19,172 12,96,11,577 vU; vk; 97,91,013 67,03,27118 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 1111,,,,00004444,,,,00007777,,,,33335555,,,,666600000000 ddddyyqqyyqq : 88883333,,,,11119999,,,,33332222,,,,888811115555 OOOO;;;;;;;; : LFkkiuk 24,83,92,666 ((((11113333)))) 24,68,93,494 dk;kyZ ; O;; 11,85,50,864 ((((11114444)))) 12,83,72,157 lkfaof/kd y[s kk ijh{kk ‘kYq d 12,82,843 13,87,795 ;k=k ,o a okgu 1,40,92,226 1,44,25,231 ijh{kk O;; 14,33,66,841 10,98,91,100 ifj”kn ,o a lfefr dh cSBdk sa dk O;; 2,93,12,714 2,68,16,467 fVªC;uq y lfgr puq ko dk [kp Z 16,43,384 1,81,14,217 if=dk O;; 2,00,48,267 1,98,05,127 fon’s kh fudk;k sa dk s lnL;rk v’a knku 86,89,880 92,30,410 lEeys u ,o a varjk”ZVªh; cSBd sa 39,63,953 43,44,466 lhihMh rduhdh fodkl ,o a vU; dk;dZ ez O;; 3,62,16,310 3,38,20,756 O;kolkf;d fodkl O;; 1,79,04,059 89,97,360 dkfspxa O;; 13,70,70,666 11,93,75,788 v/;;u lkefx;z kas ,o a fooj.k as dh [kir 3,12,38,746 3,99,00,457 idz k’ku lkexzh dh [kir 6,06,967 4,67,014 26,04,778 cVV~ &s [kkr s e sa Mkyh xb Z vU; ifjlia fRr;k a (LVkWd ,o a nus nkj) 6,33,360 eYw ;gzkl 6,29,52,568 ((((5555)))) 7,37,88,184 88887777,,,,77779999,,,,33337777,,,,777733332222 ddddyyqqyyqq 88885555,,,,66662222,,,,66663333,,,,333388883333 11116666,,,,22227777,,,,99997777,,,,888866668888 OOOO;;;;;;;; llll ss ss vvvvffff////kkkkdddd vvvvkkkk;;;; ggggkkkkuussuuss ss ss dddd ss ss ddddkkkkjjjj....kkkk vvvvkkkkffff////kkkkDDDD;;;; ‘‘‘‘kkkk””ss””sskkkk jjjjkkkkffff’’’’kkkk ttttkkkk ss ss vvvvkkkkxxxx ss ss yyyy ss ss ttttkkkkbbbb ZZ ZZ xxxxbbbb ZZ ZZ ggggSS SS ((((2222,,,,44443333,,,,33330000,,,,555566668888)))) (8,73,533) vof/k iwo Z lek;kts u (fuoy) ((((11114444dddd)))) (11,23,803) 11116666,,,,11119999,,,,22224444,,,,333333335555 vvvvkkkk;;;; llll ss ss vvvvffff////kkkkdddd OOOO;;;;;;;; ddddkkkk ????kkkkkkkkVVVVkkkk ggggkkkkuussuuss ss ss iiiijjjj ''''kkkk""ss""sskkkk jjjjkkkkffff''''kkkk ddddkkkk ss ss llllkkkkeeeekkkkUUUU;;;; ffffuuuuffff////kkkk eeee sasa sasa ggggLLLLrrrrkkkkararararffffjjjjrrrr ((((2222,,,,55554444,,,,55554444,,,,333377771111)))) y[s kk fVIif.k;ka ((((11115555)))) mijkDs r vuqlfwp;k a y[s kk dh Hkkx gS a A gekjh lya Xu fjikVs Z d s vuqlkj प(cid:2)रषद क(cid:7) ओर स े और के (cid:13)लए d`r s dddd--ss--ss,,,,llll----vvvv;;;;;;~~;;~~ jjjj ,,,,MMaaMMaa ddddiiaaiiaa uuuuhhhh¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 19 pkVMZ ,dkmVa Vsa ~l Qe Z ita h0 l0a 100186MCY; w llllhhhh,,,,eeee,,,, अ(cid:17)प शकं र बागची llllhhhh,,,,eeee,,,, ddddkkkkSSffSSff’’’’kkkkdddd ccccuuuutttthhhh ZZ ZZ fun’s kd & foRr lfpo ,,,,llll---- ????kkkkkkkk””ss””sskkkk Hkkxhnkj llllhhhh,,,,eeee,,,, eeeekkkkuuuullll ddddeeqqeeqq kkkkjjjj BBBBkkkkddddqqjjqjqj lnL;rk l0a % 050927 v/;{k ddddkkkkyyssyyss ddddkkkkrrrrkkkk rrrrkkkkjjjjhhhh[[[[kkkk%%%% 29 flrca j] 2016 ffffnnnn bbbbaLaLaLaLVVVVhhhhVVVV;;~~;;~~ VVwwVVww vvvvkkkkWWQQWWQQ ddddkkkkWWLLWWLLVVVV vvvvddddkkkkmmmmVVaaVVaa ~~ll~~ll vvvvkkkkWWQQWWQQ bbbbffaaffaaMMMM;;;;kkkk yyyy[[ss[[ss kkkkkkkk sasa sasa dddd ss ss HHHHkkkkkkkkxxxx LLLLoooo::::IIIIkkkk vvvvuuuuqqllqqllppwwppww hhhh vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 1111: llllkkkkeeeekkkkUUUU;;;; ffffuuuuffff////kkkk 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011116666 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss vvvvuuuuqqllqqllkkkkjjjj ffffiiiiNNNNyyyykkkk oooo””””kkkk ZZZZ ffffoooooooojjjj....kkkk oooorrrreeZZeeZZ kkkkuuuu oooo””””kkkk ZZZZ 2014-15 2015-16 ::::0000 ::::0000 ::::0000 2,38,03,34,810 iwoZorh Z rqyu i= d s vuqlkj ‘ks”k 2,57,74,03,797 tkfsM+, : 2,05,64,323 i) pISVj dh Hkfwe vkSj Hkou dk iwta hdj.k 13,58,705 14,14,524 ii) itaw h dk gLrkarj.k & dkBs kxnq e pSIVj (cna ) 1,29,69,010 iii) ykbczsjh dks”k l s gLrkarj.k 2,53,022 16,11,727 2,41,52,82,667 2,57,90,15,524 ?kVk, a % i) fuEufyf[kr d s rgr lek;kts u djds 20,62,544 v/;;u lkexzh vkSj foojf.kdk dk LVkWd 19,15,393 4,17,487 Hkou dh ejEer&pIsVj - 19,15,393 2,41,28,02,636 2,57,71,00,131 26,76,826 tkfsM+, % izo’s k ‘kYq d ¼lnL;½ 26,23,109 2,41,54,79,462 2,57,97,23,240 16,19,24,335 tkfsM+, % vk; vkSj O;; y[s k s d s vuqlkj (2,54,54,371) o”k Z d s fy, fuoy vf/k’ks”k 2,57,74,03,797 ddddyyqqyyqq 2,55,42,68,86920 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 2222 : 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011116666 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ssvvvvuuuuqlqlqlqlkkkkjjjj ddddeeeeppZZppZZ kkkkjjjjhhhh mmmmiiiinnnnkkkkuuuu ffffuuuuffff////kkkk ffffiiiiNNNNyyyykkkk oooo””””kkkk ZZZZ bbbbllll oooo””””kkkk ZZZZ 2014-15 ffffoooooooojjjj....kkkk 2015-16 ####---- ####---- 70,24,164 iwoZorh Z rqyui= d s vuqlkj ‘k”sk 23,08,288 1,37,547 tkfsM+, % o”k Z d s fy, v’a knku 3,55,035 71,61,711 26,63,323 2,12,132 tkfsM+, % o”k Z d s fy, fuf/k dh 1,19,770 lkof/k tek ij vftZr C;kt 42,09,655 ?kVk, a % U;kl dk s Hkxq rku dh xb Z jkf’k - 8,55,900 ?kVk, a % o”k Z d s nkSjku 12,51,177 depZ kfj;k sa dk s inz Rr minku 23,08,288 ddddyyqqyyqq 15,31,916 vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 3333 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011116666 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss vvvvuuuuqqllqlqlkkkkjjjj ffffooooffffoooo////kkkk iiiiqqjjqqjjLLLLddddkkkkjjjj ffffuuuuffff////kkkk ffffiiiiNNNNyyyykkkk oooo””””kkkk ZZ ZZ ffffoooooooojjjj....kkkk bbbbllll oooo””””kkkk ZZ ZZ 2014-15 2015-16 60,72,210 iiiiwowowowoZoZoZoZorrrrhhhh ZZ ZZ rrrryyqqyyqq uuuu iiii==== dddd ss ss vvvvuuuuqqllqqllkkkkjjjj ‘‘‘‘kkkk””ss””sskkkk 62,70,924 1,84,705 ttttkkkkffssffssMMMM,,++,,++ %%%% oooo””””kkkk ZZ ZZ dddd ss ss nnnnkkkkSSjjSSjjkkkkuuuu vvvvffffHHHHkkkkooooff``ff``)))) 5,92,299 4,14,114 ttttkkkkffssffssMMMM,,++,,++ %%%% oooo””””kkkk ZZ ZZ dddd ss ss nnnnkkkkSSjjSSjjkkkkuuuu tttteeeekkkk vvvvkkkk;;;; 9,51,461 (4,00,105) ????kkkkVVVVkkkk,,,, aa aa %%%% iiiiqjqjqjqjLLLLddddkkkkjjjj ddddhhhh yyyykkkkxxxxrrrr (2,14,734) 62,70,924 ddddyyqqyyqq 75,99,950 vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa. 4 : 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011116666 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss vvvvuuuuqqllqqllkkkkjjjj vvvvUUUU;;;; ffffuuuuffff////kkkk ffffiiiiNNNNyyyykkkk oooo””””kkkk ZZZZ bbbbllll oooo””””kkkk ZZZZ 2014-15 ffffoooooooojjjj....kkkk 2015-16 ::::. ::::. 2,99,023 Hkou fuf/k 3,70,550 2,53,022 iqLrdky; fuf/k 7,61,488 1,10,69,254 fofo/k fuf/k 3,15,46,969 1,16,21,299 ddddyyqqyyqq 3,26,79,007¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 21 vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 5555 : 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011116666 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ssvvvvuuuuqlqlqlqlkkkkjjjj vvvvppppyyyy iiiiffffjjjjlllliiaaiiaa ffffRRRRrrrr;;;;kkkk aaaa llllddddyyyy CCCCyyyykkkkWWddWWdd eeeeYYwwYYww;;;; ggggzkzkzkzkllll@@@@iiiiffffjjjj’’’’kkkkkkkk//ss//sskkkkuuuu ffffuuuuooooyyyy CCCCyyyykkkkWWddWWdd vvvvooooffff////kkkk dddd ss ss 01.04.15 ddddkkkk ss ss nnnnkkkkjjSSjjSSkkkkuuuu 31.03. 01.04 iiiiffffjjjj ffffooooll kkll kk sasa sasa ooooiiaaiiaa dddd jjjjffff ....RR kkRR kk rrrr kkkk ;;;; 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Z ¼itwa hxr vfxez :0 1]97]58]800 lfgr½A lek;kts u@itaw hdj.k ;k rk s iVuk U;k;ky; d s vkn's k d s dkj.k 125 yk[k #- d s fy, vFkok lgk;d laLFkku d s fu.k;Z ds dkj.k 60-28 yk[k #- vtesj lVsa j QkWj ,Dlhylsa d s fy, vkjS vU; ds fy, 12-30 yk[k #- yfacr gAS 16,11,56, 11,18,31, 897 133¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 22 vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 6666 : 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011116666 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ssvvvvuuuuqlqlqlqlkkkkjjjj ffffuuuuoooo’’ss’’sskkkk ¼¼¼¼yyyykkkkxxxxrrrr iiiijjjj½½½½ ffffiiiiNNNNyyyykkkk oooo””””kkkk ZZZZ oooorrrreeZZeeZZ kkkkuuuu oooo””””kkkk ZZZZ 2014-15 ffffoooooooojjjj....kkkk 2015-16 ####---- ####---- llllggggddddkkkkjjjjhhhh UUUU;;;;kkkkllll dddd ss ss‘‘‘‘kkkk;;ss;;ss jjjj : 500 10 :0 izR;ds d s 50 ‘k;s j 500 jkfsgr pSEcj izfselsl dk&s vkijfsVo lkslkbVh fy0] ecaq bZ (iwo Z e sa t; on`a kou ifzselsl VªLV QMa ] ecqa b)Z 500 ddddyyqqyyqq 500 vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 7777 %%%%33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011116666 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ssvvvvuuuuqlqlqlqlkkkkjjjj oooorrrreeZZeeZZ kkkkuuuu iiiiffffjjjjlllliiaaiiaa ffffRRRRrrrr;;;;kkkk aaaa ffffiiiiNNNNyyyykkkk oooo””””kkkk ZZZZ oooorrrreeZZeeZZ kkkkuuuu oooo””””kkkk ZZ ZZ 2014-15 ffffoooooooojjjj....kkkk 2015-16 ::::. ::::. ::::. LLLLVVVVkkkkWWddWWdd : 11,29,967 - idz k’ku LVkWd ¼ykxr ij½ 9,97,909 39,24,174 - iis j LVkWd ¼ykxr ij½ 39,34,459 1,53,00,025 - foojf.kdk LVkWd lfgr v/;;u lkexzh ¼ykxr ij½ 1,09,76,891 26,52,482 - vU; lkexzh dk LVkWd ¼ykxr ij½ 21,40,707 2,06,04,878 ffffooooffffoooo////kkkk ddddttttnnZZnnZZ kkkkjjjj 1,53,60,426 9,47,85,543 vvvvUUUU;;;; iiiizkzkzkzkIIIIrrrrOOOO;;;; 8,25,49,815 uuuuddddnnnnhhhh vvvvkkkkSjSjSjSj ccccddSaSaddSaSa ‘‘‘‘kkkk””ss””sskkkk: 11,62,221 jkds M + ‘k”sk 1316410 14,453 Mkd fVdV sa ‘k”sk - vvvvuuuuqlqlqlqlffwwffwwpppprrrr ccccddSaSaddSaSa kkkk sasa sasa dddd ss ssiiiikkkkllll ‘‘‘‘kkkk””ss””sskkkk: 7,44,19,732 pky w [kkr s esa 5,88,83,270 4,51,64,856 cpr [kkr s esa 4,51,24,772 1,62,89,31,616 ccccddaaSSddaaSS kkkk sasa sasadddd ss ss iiiikkkkllll llllkkkkooooffff////kkkk tttteeeekkkk: 1,65,80,73,535 1,88,80,89,947 ddddyyqqyyqq 1,87,93,58,194 vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 8888 : 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011116666 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ssvvvvuuuuqlqlqlqlkkkkjjjj ____....kkkk vvvvkkkkSjSjSjSj vvvvffffxxxxeezzeezz ffffiiiiNNNNyyyykkkk oooo””””kkkk ZZZZ bbbbllll oooo””””kkkk ZZZZ 2014-15 ffffoooooooojjjj....kkkk 2015-16 ::::. ::::. 1,41,786 depZ kfj;k sa dk s Hkou _.k 28,337 5,17,552 depZ kfj;k sa dk s okgu [kjhn vfxze 2,21,078 84,19,731 vU; vfxez 78,62,262 6,54,750 depZ kfj;k sa dk s R;kgS kj vfxez 5,57,220 57,66,468 fon's kh fudk;k sa dk s vfxez lnL;rk v’a knku 66,63,330 1,69,03,634 Vh Mh ,l izkfIr 2,27,38,743 19,85,010 iwo Z inz Rr [kpZ 19,58,450 53,48,478 tek 55,55,951 3,97,37,409 ddddyyqqyyqq 4,55,85,371¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 23 vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 9999: 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011116666 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ssvvvvuuuuqlqlqlqlkkkkjjjj oooorrrreeZZeeZZ kkkkuuuu nnnn;;ss;;ss rrrrkkkk,,,, aa aa,,,,oooo aa aaiiiizkzkzkzkoooo////kkkkkkkkuuuu ffffiiiiNNNNyyyykkkk oooo””””kkkk ZZZZ bbbbllll oooo””””kkkk ZZZZ 2014-15 ffffoooooooojjjj....kkkk 2015-16 ::::0000 ::::0000 oooorrrreeZZeeZZ kkkkuuuu nnnn;;ss;;ss rrrrkkkk,,,, aaaa: 89,56,226 ykbczsjh tek 77,43,955 3,10,63,691 fofo/k _.k 3,93,74,527 - vkjlh d s ikl pky w [kkrk as ,o a pISVj 1,02,16,735 12,01,69,339 vU; nus nkfj;k a 11,47,04,074 14,31,675 n;s VhMh,l 37,97,835 54,72,603 izko/kku 1,12,34,817 16,70,93,534 ddddyyqqyyqq 18,70,71,943 iiiizkzkzkzkoooo////kkkkkkkkuuuukkkk aass aassddddhhhh vvvvuuuuqlqlqlqlppwwppww hhhh : ffffiiiiNNNNyyyykkkk oooo””””kkkk ZZZZ bbbbllll oooo””””kkkk ZZZZ 2014-15 ffffoooooooojjjj....kkkk 2015-16 ::::0000 ::::0000 eeee[[qq[[qq ;;;;kkkkyyyy;;;; 40,000 - lgdkjh _.k lkslkbVh dk s vunq ku 40,000 OOOO;;;;;;;; dddd ss ssffffyyyy,,,, iiiizkzkzkzkoooo////kkkkkkkkuuuu 8,41,365 - ,lvkbvZ kjlh 14,76,704 2,43,206 - ,uvkbvZ kjlh (35,766) 26,72,534 - MCY;vw kbvZ kjlh 42,82,400 16,75,498 - pISVj 54,71,479 54,72,603 ddddyyqqyyqq 1,12,34,817 vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 11110000 : 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011116666 ddddkkkk ss ss lllleeeekkkkIIIIrrrr oooo””””kkkk ZZ ZZ dddd ss ssffffyyyy,,,, llllnnnnLLLL;;;;rrrrkkkk vvvvkkkkSjSjSjSj vvvvUUUU;;;; ‘‘‘‘kkkkYYqqYYqq dddd ffffiiiiNNNNyyyykkkk oooo””””kkkk ZZZZ bbbbllll oooo””””kkkk ZZZZ 2014-15 ffffoooooooojjjj....kkkk 2015-16 ::::0000 ::::0000 3,10,96,634 Okf”kdZ lnL;rk ‘kYq d 2,82,84,388 60,30,512 lnL;k sa dk dk; Z iez k.k i= ‘kYq d 62,69,910 90,635 xMzs lh-MCY;-w,- ‘kqYd 49,555 35,51,137 lnL;k sa dh f'kdk;r@cgkyh ‘kYq d@ukekda u ‘kYq d 3,39,478 5,000 iez kf.kr lfqo/kk dUsn z ‘kYq d 8,500 14,63,799 lnL;rk vkSj iez k.ku ‘kYq d&vkb Z ,e , ¼; w ,l ,½ 14,21,335 44,000 cgs rj fLFkfr iez k.k i= 24,000 4,22,81,718 ddddyyqqyyqq 3,63,97,166 vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 11111111 : 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011116666 ddddkkkk ss sslllleeeekkkkIIIIrrrr oooo””””kkkk ZZ ZZ dddd ss ssffffyyyy,,,, ffff’’’’kkkk{{{{kkkk....kkkk vvvvkkkkSjSjSjSj vvvvUUUU;;;; ‘‘‘‘kkkkYYqqYYqqdddd ffffiiiiNNNNyyyykkkk oooo””””kkkk ZZZZ bbbbllll oooo””””kkkk ZZZZ 2014-15 ffffoooooooojjjj....kkkk 2015-16 ::::0000 ::::0000 1,63,15,500 Nk=k sa dk ita hdj.k ‘kYq d 1,21,65,000 70,44,339 izk;kfsxd ifz’k{k.k ita hdj.k ‘kYq d 58,67,687 23,99,600 O;kogkfjd ifz’k{k.k@fo"k; NVw ‘kYq d 20,40,988 48,96,65,933 f’k{k.k ‘kqYd 38,68,07,086 3,74,71,350 dIa;Vw j ifz’k{k.k ‘kYq d 2,98,55,418 1,15,67,775 dkfspxa iwjh dju s lca a/kh iez k.k i= dk iuq % o/Skhdj.k ‘kqYd 67,79,141 53,27,917 foojf.kdk dh fcdzh 25,21,738 12,81,012 v/;;u ukVs ~l dh fcdzh 1,32,55,961 9,777 Mkd] dkfspxa ] iuq oS/Zkhdj.k ,o a u, flj s l s QkeZ 3,100 57,10,83,203 dyq 45,92,96,11924 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 11112222 : 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011116666 ddddkkkk ss ss lllleeeekkkkIIIIrrrr oooo””””kkkk ZZ ZZdddd ss ssffffyyyy,,,, iiiijjjjhhhh{{{{kkkkkkkk vvvvkkkkSjSjSjSj vvvvUUUU;;;; ‘‘‘‘kkkkYYqqYYqq dddd ffffiiiiNNNNyyyykkkk oooo””””kkkk ZZZZ bbbbllll oooo””””kkkk ZZZZ 2014-15 ffffoooooooojjjj....kkkk 2015-16 ::::0000 ::::0000 21,49,06,296 ijh{kk ‘kYq d 17,25,32,865 36,36,319 mRrj i=k sa dh tkpa d s fy, ‘kYq d 29,22,000 12,080 Ldus j lfgr lq>kfor mRrj dh fcdzh 120 16,16,121 ijh{kk izi=k sa dh fcdzh 1,11,677 22,01,70,816 ddddyyqqyyqq 17,55,66,662 vvvvuuuuqlqlqlqlppwwppww hhhh llll--aa--aa 11113333 : 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011116666 ddddkkkk ss ss lllleeeekkkkIIIIrrrr oooo””””kkkk ZZ ZZ dddd ss ss ffffyyyy,,,, LLLLFFFFkkkkkkkkiiiiuuuukkkk ffffiiiiNNNNyyyykkkk oooo””””kkkk ZZZZ bbbbllll oooo””””kkkk ZZZZ 2014-15 ffffoooooooojjjj....kkkk 2015-16 ####---- ####---- 19,77,47,198 osru vkSj HkRr s 19,88,45,872 79,33,234 depZ kjh xPzs ;Vq h QMa d s fy, fu;kDs rk dk v’a knku 36,03,612 1,72,21,892 depZ kjh Hkfo”; fuf/k d s fy, fu;kDs rk dk v’a knku 1,90,54,804 3,624 depZ kjh fgrdkjh fuf/k e sa fu;kDs rk dk v’a knku 3,204 1,10,03,692 depZ kjh vodk’k udnhdj.k e sa fu;ksDrk dk v’a knku 84,80,557 40,55,817 depZ kjh vodk’k udnhdj.k&fo|eku 42,68,315 62,72,998 fpfdRlk O;; 68,52,387 8,33,662 depZ kfj;k sa dk s NVq V~ h ;k=k HkRrk 10,11,992 8,86,544 vkj ih ,Q lh i’z kklu vkSj b Z Mh ,y vkb Z fujh{k.k iHzkkj 13,26,516 24,34,005 ifz'k{k.k vkSj fodkl ¼,p vkj Mh½ 34,46,235 24,83,92,666 ddddyyqqyyqq 24,68,93,494 vvvvuuuuqlqlqlqlppwwppww hhhh llll00aa00aa 11114444 : 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011116666 ddddkkkk ss ss lllleeeekkkkIIIIrrrr oooo””””kkkk ZZ ZZ dddd ss ss ffffyyyy,,,, ddddkkkk;;;;kkkkyyZZyyZZ ;;;; OOOO;;;;;;;; ffffiiiiNNNNyyyykkkk oooo””””kkkk ZZZZ bbbbllll oooo””””kkkk ZZZZ 2014-15 ffffoooooooojjjj....kkkk 2015-16 ::::. ::::. 82,79,134 enq .z k ,o a y[s ku lkexzh O;; 75,23,628 1,28,33,505 Mkd] rkj] nwjHkk”k vkSj QSDl 1,17,17,895 5,67,527 vkarfjd y[s kk ijh{kk ‘kYq d 33,56,725 96,80,224 fo|qr iHzkkj 1,04,34,457 3,34,504 tus sjVs j O;; 2,30,025 17,44,295 nj sa vkSj dj 80,23,301 6,74,431 chek 8,94,406 1,14,54,002 ejEer vkSj j[kj[kko O;; 1,09,65,646 16,11,194 dkj O;; 16,50,465 7,820 tekurh tek ij O;kt 7,820 26,49,409 fof/kd izHkkj 61,79,600 2,84,336 cdSa iHzkkj 1,81,482 49,97,116 dIa;Vw j j[kj[kko O;; 43,66,606 1,67,81,214 tu lia d Z O;; 1,37,47,339¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 25 31,63,128 lqj{kk ,o a n[s kj[s k lca /akh O;; 46,29,463 6,62,979 iqLrd ,o a if=dk, a 6,24,567 7,97,989 f’k”VeMa y ‘kYq d 3,47,314 1,70,415 jkti= vf/klpw uk 1,05,350 24,64,891 depZ kjh dY;k.k 24,15,624 97,35,212 fdjk;k 88,92,344 2,08,17,617 i'z kklfud iHzkkj 2,49,79,539 88,39,922 fofo/k O;; 70,98,561 11,85,50,864 ddddyyqqyyqq 12,83,72,157 vvvvuuuuqlqlqlqlppwwppww hhhh llll00aa00aa ---- 11114444 ,,,, : ffffnnnnuuuukkkkddaaddaa 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011116666 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ss vvvvuuuuqqllqqllkkkkjjjj vvvvooooffff////kkkk llll ss ss iiiiwowowowo ZZ ZZ ddddkkkk lllleeeekkkk;;;;kkkkttssttss uuuu ffffiiiiNNNNyyyykkkk oooo””””kkkk ZZZZ bbbbllll oooo””””kkkk ZZZZ 2014-15 ffffoooooooojjjj....kkkk 2015-16 ::::. ::::. vof/k l s iwo Z dh vk; 84,502 e[q ;ky; 42,21,656 38,25,197 bvZ kbvZ kjlh 1,05,063 6,94,156 ,uvkbvZ kjlh 2,874 57,89,869 MCY;vw kbvZ kjlh d s pSIVj 2,90,999 1,04,470 ,lvkbvZ kjlh d s pSIVj 2,04,415 36,888 bvZ kbvZ kjlh d s pSIVj 32,927 4,400 ,uvkbvZ kjlh d s pSIVj 83,900 1,05,39,482 dyq (d) 49,41,834 vof/k l s iwo Z dh vk; 25,49,732 e[q ;ky; 45,76,165 1,07,828 MCY;vw kbvZ kjlh - - ,lvkbvZ kjlh - 72,52,277 bvZ kbvZ kjlh 3,31,500 7,75,292 ,uvkbvZ kjlh 1,17,808 2,20,756 MCY;vw kbvZ kjlh d s pSIVj 1,41,842 2,89,224 ,lvkbvZ kjlh d s pSIVj 8,41,282 37,779 bvZ kbvZ kjlh d s pSIVj 55,660 1,80,127 ,uvkbvZ kjlh d s pSIVj 1,380 1,14,13,015 dyq ([k) 60,65,637 (8,73,533) vof/k l s iwo Z dk lek;kts u(d- [k) (11,23,803) ffffnnnnuuuukkkkddaaddaa 33331111----00003333----2222000011116666 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ssvvvvuuuuqlqlqlqlkkkkjjjj uuuuddddnnnn yyyyuussuuss &&&&nnnnuussuuss ffffoooooooojjjj....kkkk ffffiiiiNNNNyyyykkkk oooo””””kkkk ZZ ZZ ffffoooooooojjjj....kkkk oooorrrreeZZeeZZ kkkkuuuu oooo””””kkkk ZZ ZZ 2014-15 2015-16 ::::0000 ::::0000 ::::0000 iiiippzzppzz kkkkyyyyuuuu ffffØØØØ;;;;kkkkddddyyyykkkkiiiikkkk aass aass llll ss ssuuuuddddnnnn yyyyuussuuss &&&&nnnnuussuuss djk/kku l s iwo Z fuoy vf/k’k”sk ,o a vlk/kkj.k en 16,19,24,335 (2,54,54,371) tkMs +sa % eYw ;gzkl 6,29,52,568 7,37,88,184 ddddkkkk;;;;’’ZZ’’ZZkkkkhhhhyyyy iiiittwawattwawa hhhh iiiiffffjjjjoooorrrruuZZuuZZ llll ss ss iiiiwowowowo ZZ ZZiiiippzzppzz kkkkyyyyuuuu vvvvffff////kkkk’’’’kkkk””ss””sskkkk 22,48,76,903 4,83,33,81326 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] pky w nus nkfj;k as e as of`)@deh (1,18,42,837) 199,78,409 pky w lia fRr;k as e as of`)@deh (3,74,11,837) (165,88,900) (4,92,54,674) 3,65,67,309 iiiippzzppzz kkkkyyyyuuuu ffffdddd;;zz;;zz kkkkddddyyyykkkkiiiikkkk aass aass llll ss ssuuuuddddnnnnhhhh 17,56,22,229 8,49,01,122 ffffuuuuoooo’’ss’’sskkkk ffffdddd;;zz;;zz kkkkddddyyyykkkkiiiikkkk aass aassllll ss ssuuuuddddnnnnhhhh yyyyuussuuss nnnnuussuuss fu/kkfZjr ifjlaifRr;k as dh [kjhn 10,12,62,272 9,51,25,818 fuo’s k e as deh - - ffffuuuuoooo’’ss’’sskkkk ffffdddd;;zz;;zz kkkkddddyyyykkkkiiiikkkk aass aassllll ss ssffffuuuuooooyyyy uuuuddddnnnnhhhh 10,12,62,272 9,51,25,818 ffffooooRRRRrrrriiiikkkk””ss””sskkkk....kkkk ffffdddd;;zz;;zz kkkkddddyyyykkkkiiiikkkk aass asas llll ss ssuuuuddddnnnnhhhh yyyyuussuuss nnnnuussuuss itaw h e as of`) 2,60,39,455 2,39,29,805 ffffooooRRRRrrrriiiikkkk””ss””sskkkk....kkkk ffffdddd;;zz;;zz kkkkddddyyyykkkkiiiikkkk aass aass llll ss ssffffuuuuooooyyyy uuuuddddnnnnhhhh 2,60,39,455 2,39,29,805 uuuuddddnnnnhhhh vvvvkkkkSjSjSjSj uuuuddddnnnnhhhh dddd ss sslllleeeekkkkuuuu eeeennnnkkkk aass aasseeee aass aassffffuuuuooooyyyy ooooff``ff``)))) 10,03,99,412 1,37,05,109 tttteeeekkkk vvvvooooffff////kkkk dddd ss ssvvvvkkkkjjjjHHaaHHaakkkk eeee sasa sasauuuuddddnnnnhhhh vvvvkkkkSjSjSjSj uuuuddddnnnnhhhh dddd ss ss lllleeeekkkkuuuu eeeennnn aass asas 1,64,92,93,466 1,74,96,92,878 ffffnnnnuuuukkkkddaaddaa 33331111----00003333----2222000011115555 ddddhhhh ffffLLLLFFFFkkkkffffrrrr dddd ss ssvvvvuuuuqlqlqlqlkkkkjjjj uuuuddddnnnnhhhh vvvvkkkkSjSjSjSj uuuuddddnnnnhhhh dddd ss sslllleeeekkkkuuuu eeeennnn asas asas 1,74,96,92,878 1,76,33,97,987 udnh 11,76,674 13,16,410 Lkof/k tek 1,62,89,31,616 1,65,80,73,535 cdaS e sa tek 'k"sk & pky w [kkrk 7,44,19,732 5,88,83,270 cdaS e sa tek 'k"sk & cpr [kkrk 4,51,64,856 4,51,24,772 1,74,96,92,878 1,76,33,97,987 gekjh lya Xu fjikVs Z d s vuqlkj प(cid:2)रषद क(cid:8) ओर से और के िलए d`r s dddd--ss--ss,,,,llll----vvvv;;;;;;~~;;~~ jjjj ,,,,MMaaMMaa ddddiiaaiiaa uuuuhhhh pkVMZ ,dkmVa Vsa ~l Qe Z ita h0 l0a 100186MCY; w llllhhhh,,,,eeee,,,, अअअअ(cid:2)(cid:2)(cid:2)(cid:2)पपपप शशशशककंंककंं रररर बबबबाााागगगगचचचचीीीी llllhhhh,,,,eeee,,,, ddddkkkkSSffSSff’’’’kkkkdddd ccccuuuutttthhhh ZZ ZZ fun’s kd & foRr lfpo ,,,,llll---- ????kkkkkkkk””ss””sskkkk Hkkxhnkj llllhhhh,,,,eeee,,,, eeeekkkkuuuullll ddddeeqqeeqq kkkkjjjj BBBBkkkkddddqqjjqjqj lnL;rk l0a % 050927 v/;{k ddddkkkkyyssyyss ddddkkkkrrrrkkkk rrrrkkkkjjjjhhhh[[[[kkkk%%%% 29 flrca j] 2016 33331111 eeeekkkkpppp]]ZZ]]ZZ 2222000011116666 ddddkkkk ss ss lllleeeekkkkIIIIrrrr oooo""""kkkk ZZ ZZdddd ss ssffffyyyy,,,, yyyy[[ss[[ss kkkkkkkkvvvvkkkk aass asas dddd ss ssHHHHkkkkkkkkxxxx LLLLoooo::::IIIIkkkk ffffVVVVIIIIiiiiffff....kkkk;;;;kkkk aa aa vvvvuuuuqlqlqlqlppwwppww hhhh&&&&11115555 dddd- iiiieezzeezz [[qq[[qq kkkk yyyy[[ss[[ss kkkkakakakakdddduuuu uuuuhhhhffffrrrr;;;;kkkk aa aa : 1- ffffooooRRRRrrrrhhhh;;;; ffffoooooooojjjj....kkkk rrrr;;SS;;SS kkkkjjjj ddddjjjjuuuu ss ss ddddkkkk vvvvkkkk////kkkkkkkkjjjj foRrh; fooj.kk sa dk s ,fsrgkfld ykxr ijia jk] y[s kakdu fl)karks]a ykx w y[s kk ekudk]as ;Fkk l'a kksf/kr ykxr ,o a dk; Z y[s kkdkj vf/kfu;e] 1959 d s v/khu vkSj tc rd vU;Fkk mYy[s k u fd;k x;k gk]s izkns ~Hkou vk/kkj ij r;S kj fd;k tkrk gAS¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 27 2. lllleeeeddssddss uuuu ddddkkkk vvvvkkkk////kkkkkkkkjjjj e[q ;ky; ¼dkys dkrk½ vkSj ubZ fnYyh dk;kyZ ; ,oa mldh 4 {ks=h; ifj’knk sa rFkk fN;kucs pIsVjksa ds foRrh; fooj.kk sa dk leds u leLr okLrfod varjk legw “k’sk jkf”k vkSj varjk legw yus nus k]sa ftlds ifj.kkeLo:Ik vizkIr vf/k”k’sk rFkk ?kkVk mRiUu gksrk g]S dks lekIr djus ,o a vi{s kkuqlkj vko”;d lek;kts u dju s ds ckn ifjlia fRr;ka vkjS n;s rk,]a vk; vkjS O;; dh leku enksa d s [kkrk eYw ; dk s tkMs d+ j fd;k tkrk gAS 3. izos’k “kqYd lnL;k sa ls izkIr izo”s k “kYq d dks itwa hd`r fd;k tkrk gAS 4. iathdj.k “kqYd fo|kfFk;Z k sa l s izkIr ita hdj.k “kYq d dks] tSls gh fo|kFkh Z ukekfadr gksrk g]S jktLo vk; ds :Ik esa ekuk tkrk g S A 5. jktLo dks ekU;rk nsuk : laLFkku vk; dh egRoi.w k Z enk sa dk s fuEufyf[kr vk/kkj ij Lohdkj djrk gS :- ¼d½ lnL;k sa dk v”a knku lnL;k sa ds v”a knku dk s ml o’kZ es a Lohdkj fd;k tkrk gS ftl o’k Z dk og v'a knku gk s A ¼[k½ f'k{k.k vkSj vU; “kYq d Mkd vkSj ekfS[kd f'k{k.k “kYq d d s laca/k esa izkIr jktLo dks Nk= ds ukekfadr gkus s ij gh Lohdkj fd;k tkrk g S A ¼x½ idz k”ku dh fcdzh idz k'kuk sa dh fcdzh d s lca /ak esa jktLo dk s rc ekU;rk nh tkrh g S tc ,sl s idz k”kuksa dk s fdlh dher ij iz;kDs rk dk s gLrkra fjr fd;k tk, A ¼?k½ ijh{kk “kYq d ijh{kk “kYq d ml lca fa/kr vof/k d s fy, Lohdkj fd;k tkrk g S ftl vof/k dk og gksrk gS A ¼M-½ vU; Dk;ØZ e “kYq d l s izkIr jktLo dks ,sls dk;dZ yki fd, tku s ij gh ekU;rk nh tkrh gS A ¼p½ C;kt cdSa ksa esa tek jkf'k ij mDr o’kZ ds fy, C;kt ls izkIr vk; dks cdk;k jkf”k vkjS ykxw nj dks /;ku esa j[krs g,q izkns H~kou vk/kkj ij ekU;rk nh tkrh gS A ¼N½ fuo”s kk sa ls vk; dk s rHkh Lohdkj fd;k tkrk g S tc Hkqxrku izkIr djus dk vf/kdkj fl) gks tk, A 6- O;; O;; dks fuEufyf[kr ekeyksa dks NkMs dj Mkd vkjS ekfS[kd dkfspax l s lca fa/kr [kpksZa lfgr izkns H~kou vk/kkj ij ekU;rk nh tkrh g S % ¼i½ pISVjk sa l s lacfa/kr okf’kdZ vunq ku dks lfaorfjr fd, tku s ij ekU;rk nh tkrh gAS ¼ii½ puq ko ij gkus s okys [kpZ dks ml foRrh; o’kZ esa Lohdkj fd;k tkrk gS ftle sa og [kpZ gvq k gks A 7- vpy ifjlaifRr;ka vpy ifjlia fRr;ks a dk s lfapr eYw ;gzkl dks ?kVkdj mfYyf[kr fd;k tkrk gAS ykxr esa [kjhn dher vkjS ifjlia fRr dks mlds iRz;kf”kr mi;kxs gsrq dk;”Z khy fLFkfr esa ykus d s fy, ogu dh xbZ dkbs Z Hkh vU; ykxr “kkfey gksrh gS A lf`tr dh tk jgh ifjlia fRr;kas dks py jg s itaw hxr dk; Z d s :Ik es a n”kk;Z k tkrk gS A 8- ewY;gzkl@ifj””””kks/ku % ¼d½ vpy ifjlia fRr;ksa lca /akh eYw ;gzkl dks vk;dj vf/kfu;e] 1961 ds vuqlkj vofyf[kr eYw ; i)fr ij n”kk;Z k tkrk gS A ¼[k½ iVV~ s dj Hkfwe dk cgh eYw ; ml ij inz Rr izhfe;e lfgr iVV~ k&vof/k d s nkjS ku ifj”kkfs/kr fd;k tkrk gS A Hkfwe dk fdjk;k] ;fn dkbs Z gk]s dk s ml o’k Z d s [kp Z d s :Ik esa ekU;rk nh tkrh gS ftl o’k Z d s fy, ,sls iHzkkj cdk;k ;k n;s gksa A ¼x½ iqLrdky; dh iqLrdks a esa [kjhn ds o’k Z e sa 100 ifzr”kr dk eYw ;gzkl gksrk gSA 9- fuos’k nh?kkZof/kd fuo”s kk sa dk s ykxr d s :Ik e sa mfYyf[kr fd;k tkrk gS A rFkkfi] tc nh?kkZof/kd fuo”s kk sa d s eYw ; e sa vLFkk;h l s brj fxjkoV vkrh g]S rks fxjkoV dks ekU;rk nus s ds fy, oguh; jkf”k ?kVkb Z tkrh gS A28 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 10- oLrq&lwph foojf.kdk LVkWd vkfn lesr idz k”ku LVkWd] v/;;u lkexzh vkjS isij LVkWd dk eYw ;] ykxr ;k fucy olyw h ;kXs; eYw ;] tks Hkh de gk]s d s vk/kkj ij fu/kkfZjr fd;k tkrk gS A idz k”kuksa vkjS v/;;u lkexzh dh ykxr Hkkfjr vklS r vk/kkj ij fu/kkZfjr dh tkrh gS vkSj dkxt dh ykxr iFz ke izkIr iFz ke fuxZr vk/kkj ij fu/kkfZjr dh tkrh gS A 11- izko/kkuksa] vkdfLed ns;rkvksa vkSj vkdfLed ifjlaifRr;ksa dk ys[kkadu ¼i½ fdlh izko/kku dk s rc ekU;rk nh tkrh g%S& ¼d½ tc iwo Z dh ?kVuk ds ifj.kkeLo:Ik oreZ ku nkf;Ro gks ¼[k½ ,slh lHakkouk gks fd nkf;Ro d s fuiVku ds fy, vkfFkdZ ykHk okys lla k/kuksa dk izokg vifs{kr g(S vkjS ¼x½ nkf;Ro dh jkf”k dk ,d fo”oluh; vueq ku yxk;k tk ldrk gk s A ¼ii½ fuEufyf[kr ds fy, fdlh izko/kku dk s ekU;rk ugh a nh x;h gS %& ¼d½ dkbs Z lHakkfor nkf;Ro tk s iwoZorhZ ?kVuk l s mRiUu gks vkjS ftldh ektS nw xh dh ifq’V ,d ;k mlls vf/kd ,slh vfuf”pr Hkkoh ?kVukvk sa ds gkus s vFkok ugha gkus s l s gksrh gk s tk s lLa Fkk ds i.w kZr+%++ fu;=a .k esa u gkAsa ¼[k½ dkbs Z orZeku nkf;Ro tks iwoZ dh ?kVukvk sa ls mRiUu gk]s ijra q mls ekU;rk blfy, ugha nh xbZ gS D;ksfad ;g lHako ugha gS fd nkf;Ro d s fuiVku d s fy, vkfFkdZ ykHk oky s lla k/ku dk dkbs Z izokg vifs{kr gkxs k ;k nkf;Ro dh jkf”k dk dkbs Z fo”oluh; vueq ku ugha yxk;k tk ldrk gkAs ,sl s nkf;Roksa dks vkdfLed n;s rkvks a d s :Ik esa O;Dr fd;k x;k gS A budk fu;fer vra jky ij vkdyu fd;k x;k gS vkSj nkf;Ro ds dsoy mlh fgLl] s ftld s fy, vkfFkZd ykHk okys lla k/kuk sa d s izokg dh lHakkouk gk]s ds fy, mu vR;f/kd nqyHZk ifjfLFkfr;kas dk s NkMs d+ j izko/kku fd;k x;k g] S tgka dkbs Z fo”oluh; vueq ku ugh a yxk;k tk lds A 12- fons>kh eqnzk esa ysu&nsu fon”s kh enq zk esa yus &nus lknS s dh rkjh[k dk s ipz fyr fofue; nj esa eYw ;ofxZr fd;k tkrk gS A ekfSndz enk sa dks vfare nj dk i;z kxs djds n”kk;Z k x;k gS A vkjHak esa fjdkWMZ ;k fjikVs Z dh xb Z ekfSnzd enk sa d s fuiVku l s mRiUu fofue; nj esa vra jksa dk s mud s mRiUu gkus s dh vof/k e sa vk; ;k O;; ds :Ik esa ekU;rk nh xbZ gS A 13- deZpkjh ykHk % ¼i½ vYikof/kd ykHk vYikof/kd depZ kjh ykHk dks ml vof/k ds nkSjku nkok fd, tkus ij O;; d s :Ik esa ekU;rk nh x;h gS A nkok u dh xbZ jkf”k dk izko/kku fd;k x;k gS A ¼ii½ ukdS jh d s ckn d s ykHk tSl s Hkfo’; fuf/k] minku] vodk”k udnhdj.k vkfn dk izko/kku eq[;ky; lca fa/kr {ks=h; ifj’knk sa vkjS pISVjk as e as ;Fkk ykx w :Ik e sa fd;k x;k gS A 14- ifjlaifRr;ksa dk uqdlku ryq u i= dh rkjh[k dk s udq lku okyh ifjlia fRr;k]saa ;fn dkbs Z gk]sa dh igpku dh tkrh gS vkjS ;Fkkifs{kr vko”;d izko/kku fd, x, gSa A 15- iwokZof/k vk;@O;; iwokZof/k dh enk]sa tks ,d ;k mll s vf/kd iwoZorhZ vof/k;k sa esa foRrh; fooj.k r;S kj djus esa =fqV;ksa vFkok pwdk sa d s ifj.kkeLo:Ik oreZ ku vof/k esa vkrh g]Sa dk s vk; vkSj O;; y[s k s esa vyx ls n”kk;Z k x;k gS A [[[[kkkk---- yyyy[[ss[[ss kkkkkkkkvvvvkkkk sasa sasadddd ss ssHHHHkkkkkkkkxxxxLLLLoooo::::iiii ffffVVVVIIIIiiiiffff....kkkk;;;;kkkk aaaa 1- lefsdr foRrh; fooj.k e[q ;ky; ¼dkys dkrk½ rFkk ub Z fnYyh dk;kyZ ;] pkj {k=s h; ifj”knk as vkSj vBklh pISVjk as dk s /;ku e as j[kr s g,q r;S kj fd;k x;k gAS pUniz qj] >kkxjk[kMa ] fpjhfejh] dkdsa .k] usoSyh] flypj] xkft;kckn vkSj tEe&w Jhuxj pIsVjk as d s y[s k s izkIr ugh a gq, g Sa ] vr% mu ij fopkj ugh a fd;k x;k A bu pIsVjk sa d s fiNy s o”k Z d s rqyu i= d s vkadM+k sa ij leds u d s fy, fopkj fd;k x;k gS ¼n[s k as % vucq /ak&A½ 2- vk;dj e sa NVw ] vk;dj vf/kfu;e] 1961 dh /kkjk 11 d s lkFk ifBr /kkjk 10 ¼23 d½ d s varxZr inz ku dh xb Z g Sa A vr% vk;dj d s fy, dkbs Z ikzo/kku ugh a fd;k x;k g S A vkLFkfxr dj ifjlia fRr vkSj n;s rk d s fy, dksb Z izko/kku vko’;d ugh a le>k x;k g S A laLFkku }kjk j[kh tku s okyh lHkh iqjLdkj fuf/k;k a rRlac/akh lkof/k tek e as lxa r fuo’s k d s lkFk y[s kkvk as e as ‘kkfey dh xb Z g Sa A ; s fuf/k;k a fofHkUu nkrkvk as }kjk ikz;kfstr dh xb Z g Sa A 3- 1]65]80]73]535@&:I, dh lkof/k tek esa fofo/k iqjLdkj ,o a vU; fuf/k d s fy, 33]27]1333@& :Ik, ‘kkfey g Sa tcfd fuf/k;k a 75]99]950 #0 vkSj 3]26]79]007 #i, gAS fof'k"V fu/kkfZjr jkf'k u gkus s ij bldh igpku dh tkuh 'ks"k gAS 4- vU; vfxez k sa e sa ifj”kn d s Hkwriwo Z lnL; ls ,e lh ,] Hkkjr ljdkj }kjk HkRrk as dh vueq fr u fn, tku s d s dkj.k cdk;k 1]36]097 :i, ¼iwoZorh Z o”k Z e as 1]36]097 :i,½ ‘kkfey g Sa vkSj ;g ekeyk vHkh Hkh U;k;k/khu g S A lkfaof/kd y[s kk ijh{kk ‘kqYd e sa fuEufyf[kr ‘kkfey g S %& lkfaof/kd y[s kk ijh{kk ‘kqYd ¼eq[;ky;½ 4,80,700/- :0¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 29 tcs [kps Z e sa l s izfrifwrZ 10,282/- :0 4,90,982/- :0 5- ¼i½ eeee[[qq[[qq ;;;;kkkkyyyy;;;;%%%% ¼d½ Hkfo”; fuf/k v’a knku baLVhV;~ Vw vkWQ dkLV vdkmVa Vas ~l vkWQ bafM;k deZpkjh Hkfo”; fuf/k U;kl e as fd;k tkrk g S A ¼[k½ minku vf/kfu;e] 1972 ¼;Fkk l’a kkfs/kr ½ d s vulq kj minku d s lca /ak e as n;s rk dk s lkefwgd minku uhfr d s rgr ,y vkb Z lh vkb Z dk s fd, x, v’a knku d s vk/kkj ij ekU;rk nh tkrh g S A ¼x½ vodk’k udnhdj.k d s lca /ak e sa n;s rk dk s ,y vkb Z lh vkb Z d s ikl j[kh xb Z vuqekfsnr vodk’k udnhdj.k fuf/k es a v’a knku d s vk/kkj ij ekU;rk nh tkrh g S A ¼?k½ 80]87]75]111 #0 dh lkof/k tek e sa fofo/k iqjLdkj vkSj vU; fuf/k;k as d s fy, 25]74]535 #i, 'kkfey gAS ¼M-½ fuEufyf[kr ifjlaifRr;k]sa tk s vHkh rd laLFkku d s uke gLrkarfjr ugh a dh xb Z g S vkSj U;k;ky; d s vkn's k d s dkj.k vkSj vU;Fkk dkj.k l s Li"V gdukek ugh a g]S dk s vuqlpw h&4 ¼lhMCY;vw kbiZ h½ e sa "itaw hxr vfxez " d s #i e as fn[kk;k tk jgk gAS mRd"`Vrk dnsa z vtesj 60]28]800@& #0 pMa hxM + ipa dqyk 12]30]000@& #0 iVuk 1]25]00]000@& #0 ddddyyqqyyqq 1111]]]]99997777]]]]55558888]]]]888800000000@@@@&&&& ####0000 ¼ii½ MMMMCCCCYYYY;;;; ww wwvvvvkkkkbbbb ZZ ZZvvvvkkkkjjjj llllhhhh ¼d½ fnukda 31-03-2010 l s yds j vc rd cdk;k py jgh ykbczsjh tek jkf'k d s 5]81]405 #0 dk s o"k Z d s nkSjku vofyf[kr ¼jkbVcdS ½ fd;k x;kA ¼[k½ o"k Z 2013&14 d s 20]77]565 #0] 2014&15 d s fy, 81]176 #0 d s lLi'as ku nkok as rFkk 67]30]000 #0 d s lLials ,QMh,ih,y nkok]as tk s vulq pw h&9 e as vU; nus nkfj;k sa d s rgr izrhr gk s jg s Fk]s vkSj lesfdr [kkrk as e as vuqlwph&7 e as vU; izkIr jkf'k;k as d s rgr izrhr gk s jg s jkf'k d s nko s o"k Z d s nkSjku fLFkj jgAs ¼x½ lhvkbMZ hlhvk s uoh eqca b Z e sa Hkfwe e[q ;ky; ds uke l s [kjhnh xb Z FkhA ,CY;vw kbvZ kjlh }kjk vfxez #i ls nh xb Z 12]60]937 #i, dh jkf'k] tk s bl Hkfwe d s fy, vuqlfwpr _.kksa@vfxze jkf'k o tek jkf'k e as izrhr gk s jgh Fkh] e[q ;ky; }kjk okil dj nh xb Z gAS ¼?k½ pky w for o"k Z d s nkSjku 19]66]30 #i, dh dkuuw h iHzkkj jkf'k [kp Z dh xb Z gAS ¼iii½ ,,,,llll vvvvkkkkbbbb ZZ ZZvvvvkkkkjjjj llllhhhh ¼d½ bfaM;u vksojlht cdSa d s ikl 8]45]222 :0 dh lkof/k tek jkf’k dk s /kekFk@Z eeS kfsj;y dk”sk dh var’k”sk jkf’k d s fy, fu/kkZfjr fd;k x;k g S A ¼[k½ for o"k Z 2015&16 d s nkSjku 3 o"kk Zsa l s vf/kd le; l s nkok u dh xb Z 'ks"k ykbcjzs h tek jkf'k d s #i e as 39]000 #i, dh jkf'k] tk s dkM Z l-a 11998&12099 l s lacfa/kr Fkh] {ks=h; ifj"kn d s dk"sk es a gLrkarfjr dj nh xb Z gAS Hkfo"; e as dkbs Z okilh dk ekeyk vku s ij ml s dks"k l s HkXqkrku fd;k tk,xkA ¼x½ foRr o”kZ 2015&16 ds nkSjku lacfa/kr LFkkuh; izkf/kdkfj;k as }kjk vizyS ] 2010 ls iwoOZ;kih izHkko ls laifRr dj vkSj ty dj l'a kksf/kr fd, x, rFkk njk as o djk sa d s lca a/k e sa O;; e sa mijkDs r iwoOZ;kih iHzkko l s l'a kk/sku d s lca a/k e as for o"k Z 2014&15 rd dh cdk;k jkf'k 4]42]440 #0 'kkfey gAS ¼iv½ bbbb ZZ ZZvvvvkkkkbbbb ZZ ZZvvvvkkkkjjjj llllhhhh ¼d½ fiNys o"kks± ds lca /ak e sa fofo/k _.kk sa d s }kjk 1]05]062 #- jkf'k dh nus nkfj;k a vkjS tk s vkxs n;s ugh a g]S vof/k iow Z vk; d s :i eas vofyf[kr ¼jkbVcdS ½ dh xbZ gAS ¼[k½ iwoZ o"kks± d s lca /ak e sa 53]500@& #i, jkf'k fofo/k vfxze ds :i esa Fkh vkjS tks vkxs izkIr ugh a gkxs h] ifj"kn dh fnukda 12-06- 2016 dh cBS d l-a 272 esa ikfjr lda Yi ds rgr vof/k iow Z O;; ds :i esa cVV~ s [kkr s esa Mkyh xbZ gSA ¼x½ fnukda 19-12-2015 dh ifj"kn dh cBS d l-a 270 esa ikfjr ,d lda Yi d s rgr 2]78]000 #- dh jkf'k] tk s iow Z o"kk±s d s lca /ak eas vfxez ds :i esa n'kkbZ Z xbZ g]S vkSj depZ kfj;ksa d s dY;k.k d s fy, gS] vof/k iow Z O;; d s :i esa n'kkbZ Z tk jgh gAS ¼?k½ xPzs ;Vq h izhfe;e dh 10]04]229 #i, dh jkf'k ¼,yvkbZlhvkbZ okLrfod eYw ;kda u ds }kjk igpkuh xbZ fuoy vkjfaHkd nus nkjh vkSj vfare nus nkjh ds chp dk varj½ ij 2015&16 ds y[s kk sa esa fopkj ugh a fd;k x;kA ;g jkf'k xPzs ;Vq h dk"sk esa fu;käs k d s v'a knku d s rgr vU; nus nkfj;k sa d s rgr vu:q ih izko/kku ds lkFk lefsdr vk; vkjS O;; [kkr s esa inz ku dh xbZ gAS ¼³½ bvZ kbvZ kjlh }kjk ,lchvkb]Z gjh'k e[q kthZ jkMs 'kk[kk d s lkFk ,d iVV~ k djkj fd;k x;k FkkA ;g iVV~ k djkj fnukda 31-12- 2015 dk s lekIr gk s x;k Fkk vkSj bvZ kbvZ kjlh u s bldk uohuhdj.k ugh a fd;k FkkA bvZ kbvZ kjlh }kjk ,lchvkb Z dk s ifjlj [kkyh30 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] dju s ds fy, ckj&ckj vuqjk/sk fd, tku s ij Hkh dkbs Z ifj.kke lkeu s ugh a vk;kA bvZ kbvZ kjlh dks ,lchvkb Z l s iVV~ k foy;s lekIr gkus s l s yds j vHkh rd dkbs Z fdjk;k izkIr ugh a gvq k gAS ¼p½ bvZ kbvZ kjlh ifjlj d s fy, foŸk o"k Z 2012&13 vkjS 2013&14 esa uohdj.k O;; d s lca /ak esa lhMCY;vw kbiZ h esa iow Z o"kZ l s 1]60]44]103 #- dh jkf'k 'k"sk iM+h gAS rnu~ qlkj] itaw hdj.k ds lca /ak esa yfacr fu.k;Z ds dkj.k dkbs Z eYw ;gªkl inz ku ugh a fd;k x;k gAS ¼V½ ,uvkbZvkjlh ,uvkbvZ kjlh d s y[s kk ijh{kd u s ;g lfwpr fd;k gS fd dUsnzh; ifj"kn d s yfacr vfare fu.k;Z @ifj.kke d s gkus s rFkk izkIr djus ;kXs; nkok as d s lca /ak es a vfuf'park gkus s rd tSlk fd mijkDs r crk;k x;k g]S fnukda 6 vDVcw j] 2015 dh cBS d d s lda Yi dk s ykx w ugh a fd;k x;k Fkk vkSj tSlk fd {k=s h; ifj"kn fnukda 22-11- 2015] 27-11-2015 vkSj 25-05-2016 gbq Z mldh cBS d es a ikfjr vkSj vueq kfsnr fd;k x;k Fkk] izkI; jkf'k dk s nko s d s LFkxu [kkr s eas 41]44]422@&:0 dh jkf'k tek dj nh xb Z g S A ifjlia fRr;k sa vkSj n;s rkvk s adk s bl lhek rd mPprj crk;k x;k g S A bl ekey s e sa ekuuh; fnYyh mPp U;k;ky; e sa ,d fjV ;kfpdk nk;j dh xb Z g S A ;g fjV ;kfpdk ¼x½ 6030@2016 uked g S vkSj ekuuh; U;k;ky; u s fuEufyf[kr vkn's k tkjh fd, gS]a ftUg sa uhp s iuq % iLz rqr fd;k tkrk g S A 15 tqykb]Z 2016 Tkkjh ukfsVl ifzroknh l[a ;k 1 dh vksj l s fo}ku dkmafly u s bl ukfsVl dk s Lohdkj fd;k g S A ukfsVl ifzroknh la0 2 l s yds j 8 dk s tkjh fd;k tk,xk tkfsd 22 vxLr] 2016 dk s okil fd;k tk ldxs k A ;kfpdk d s fo}ku dkmfaly u s ;g rd Z fn;k g S fd ifzroknh l0a 8] ftl s ifzroknh la0 2 }kjk pkVMZ Z ,dkmVa Vas d s crkSj fu;Dq r fd;k x;k Fkk] u s 22-07-2015 dk s R;kxi= n s fn;k Fkk vkSj mld s ckn ifzroknh la0 2 }kjk dkbs Z pkVMZ ,dkmVa Vas fu;Dq r ugh a fd;k x;k Fkk A mlu s ;g Hkh rd Z fn;k g S fd ifzroknh l0a 1 }kjk fu;Dq r fd, x, pkVMZ Z ,dkmVa Vas dk s y[s kkvks a dh y[s kk ijh{kk dju s dh vueq fr ugh a nh xb Z Fkh A ;g rdZ fn;k x;k g S fd izfroknh l0a 2 u s fnukda 18 tqykb]Z 2016 dk s vijkgu~ 5-00 ct s okf"kdZ lkekU; cBS d cqykb Z g S A bl cSBd dh dk;Zlpw h e as vU; ckrk as d s lkFk&lkFk 31-03-2016 dk s lekIr gq, o"k Z d s fy, okf"kZd fjikVs Z izkIr djuk] 31-03-2016 dk s lekIr g,q o"k Z d s fy, y[s kk ijhf{kr y[s kkvk as dk s viukuk rFkk o"k Z 2016&17 d s fy, ys[kk ijh{kdk as dh fu;fqDr djuk 'kkfey g S A ;g rd Z fn;k x;k g S fd pfwad y[s kkvk sa dh y[s kk ijh{kk dju s d s fy, dkbs Z y[s kk ijh{kd ugh a Fkk] blfy, mDr cBS d e as izLrkfor y[s kk ijh{kk y[s kkvk as dk s viuk, tku s d s fy, izLrqr ugh a fd;k x;k A tyq kb]Z 2016 e sa cBS d fu/kkfZjr dju s dk ukfsVl 30-06-2016 dk s tkjh fd;k x;k Fkk A ;kfpdknkrk cBS d d s vfare le; ij mifLFkr gvq k A bldk s /;ku e sa j[kr s gq, bl pj.k e sa dksb Z varfje vkn's k Lohd`r ugh a fd;k tk ldrk g]S flok, bldk s NksMd+ j fd 18-07-2016 dk s vk;kfstr dh xb Z okf"kdZ lkekU; cBS d e sa fy;k x;k dkbs Z Hkh fu.k;Z tkfsd mijkDs r dk;Zlpw h dh enks a l s lacfa/kr g]S bl U;k;ky; d s vkx s vkn's kk as d s v/;/khu gkxs k A dkVs Z ekLVj d s gLrk{kjk sa d s varxZr nLrh 22 vxLr] 2016 ifzroknh l0a 1 dh vksj l s izLrqr dju s oky s fo}ku dkmfaly dh ;g izkFkuZ k g S fd izfr 'kiFk i= izLrqr djr s le; izLrqr fd;k tk, A ,ls k izfr 'kiFk i= 4 lIrkgksa d s Hkhrj izLrqr fd;k tk ldrk gS A izfroknh la0 2 vkSj 8 dh vksj l s i's k gkus s okys fo}ku dkmfaly dk ;g fuons u g S fd izfr 'kiFk i= r;S kj g S A bldh ,d vfxez ifzr ;kfpdknkrk ds fy, dkmfaly dk s iLz rqr dj nh xb Z g S A ifzr 'kiFk i= nk s fnuk as d s Hkh Hkhrj jftLVªh eas izLrqr dj fn;k tk, A bldk iRz;qRrj ;fn dkbs Z gk]s rk s og mld s ckn 4 lIrkg d s Hkhrj nk;j dj fn;k tk, A bl s 6-12-2016 dk s iuq % vf/klfwpr fd;k tk, A ifj"kn u s 19-02-2016 dk s vk;kfstr gqb Z viuh 302oh a cBS d e as fuEufyf[kr lda Yi ikfjr fd;k Fkk% ^^o"k Z 2015&16 d s fy, laLFkku d s okf"kdZ y[s kkvk sa dk s 7 vkSj 20 ekp]Z 2016 dk s gqb Z ifj"kn dh 297oh a cBS d e as fy, x, fu.k;Z d s vuqlkj ,u vkb Z vkj lh }kjk ifj"kn d s lnL;k sa e sa MsfoM fVIif.k;k sa d s fcuk vueq kfsnr dj fn;k x;k vkSj ,uvkbvZ kjlh d s xSj ijhf{kr y[s kkvk as dk leds u lksfyflVj tujy vkWQ bafM;k d s bl fopkj d s v/;/khu g S fd D;k ,slk leds u fd;k tk ldrk g^S^A 21-7-2016 dk s gbq Z Ifj"kn dh 300oh a cBS d e sa ;g fu.k;Z fy;k x;k Fkk fd pfwad ;g ekeyk ekuuh; mPp U;k;ky; d s le{k fopkjk/khu g S vkSj blfy, bl le; ,uvkbvZ kjlh d s y[s kkvk sa dk s eq[;ky;k sa d s y[s kkvk as d s lkFk lefsdr ugh a fd;k tk ldrk gAS mDr cBS d e as ifj"kn u s ;g Hkh fu.k;Z fy;k Fkk fd ekuuh; mPp U;k;ky; fnYyh d s vkn's k dk s /;ku e sa j[krs g,q 18-7-2016 dk s vk;kfstr dh tku s okyh okf"kZd lkekU; cBs d e as fy, tku s okyk dkbs Z Hkh fu.k;Z ;gk a rd fd 31-3- 2016 dk s lekIr gkus s oky s o"k Z d s fy, okf"kZd fjikVs Z izkIr dju]s 31-3-2016 dk s lekIr gkus s oky s o"k Z d s fy, y[s kk ijh{kd y[s kkvk as dk s viuku]s o"k Z 2016&17 d s fy, y[s kk ijh{kdk sa dh fu;fqDr dju s l s lca fa/kr g]S og U;k;ky; d s vkxkeh vkn's kk as d s v/;/khu gkxs k A rnu~ qlkj] ifj"kn u s ;g fu.k;Z fy;k fd og bl le; ,uvkbvZ kjlh }kjk okf"kdZ lkekU; cBS d dk vk;kts u dju s e as foyca dh vun[s kh dju s ds lca /ak e as fu.k;Z yus s dh fLFkfr e as ugh a g S A 7 vkSj 20 ekp]Z 2016 dk s gqb Z ifj"kn dh 297oh a cBS d e as fy, x, fu.k;Z d s vuqlkj] ,uvkbvZ kjlh dk s funZs'k fn;k x;k Fkk fd og MsfoM fVIif.k;k as dk s rc rd okil u y sa tc rd fd ifj"kn laLFkku d s lkfaof/kd y[s kk ijh{kd dh flQkfj'k d s vk/kkj ij dksb Z fu.k;Z ugh a y s yrs h g S A ,u vkb Z vkj lh l s ;g Hkh dgk x;k Fkk fd mlu s y[s kk ijh{kd dh fjikVs Z d s fcuk viuh okf"kdZ fjikVs Z dk s idz kf'kr djus dh dSlh O;oLFkk dj yh g]S D;kfasd ,uvkbvZ kjlh dh foxr okf"kdZ vke lkekU; cBS d e sa fdlh Hkh y[s kk ijh{kd dh fu;fqDr ugh a dh xb Z FkhA 7]8 vkSj 29 uoca j] 2015 dk s gbq Z ifj"kn dh 296oh a cBS d e as ifj"kn dk s fuEufyf[kr ekeyk as e as mi;Dq r dkjZokb Z dju s e as lykg nus s d s fy, laLFkku d s lkafof/kd y[s kk ijh{kd dk s fu;Dq r dju s dk fu.k;Z fy;k x;k Fkk A i. Ok"k Z 2014&15 d s fy, y[s kk ijh{kk fjikVs Z e sa ,uvkbvZ kjlh d s y[s kk ijh{kd dh ;kXs;rkvkas dh iuq jh{kk djuk rFkk mi;Dq r flQkfj'k as nus k A ii. Ok"k Z 2013&14 rFkk 2014&15 d s fy, ,uvkbZvkjlh d s xSj&gLrk{kfjr cgpq jk as dh fLFkfr dh tkpa djuk vkSj mi;Dq r flQkfj'k as nus k A¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 31 bl lca a/k e sa nh xb Z flQkfj'k sa lfØ; :i ls fopkjk/khu g S A mDr cBS d e sa ifj"kn u s foRrh; o"k Z 2015&16 d s fy, ,uvkbvZ kjlh d s y[s kk ijh{kd d s :i es a eS0 d-s,l-v;;~ j ,Ma dia uh] pkVZM ,dkmVa Vas dk s Hkh fu;Dq r fd;k Fkk] ftlu s viuh vleFkZrk O;Dr dh g S A rFkkfi] ,uvkbvZ kjlh u s foRrh; o"k Z 2015&16 d s fy, viu s ys[kkvk as dh y[s kk ijh{kk iwoZorh Z y[s kk ijh{kk l s करने का दावा ,कयाS] ftld s fy, eq[;ky; d s i;Zo{skk/khu 10-09-2015 dk s gqb Z okf"kdZ lkekU; cBS d e as fu;fqDr ugh a dh xb Z Fkh A fo}ku lkfsyLVj tujy vkWQ bfaM;k l s laLFkku }kjk izkIr fd, x, dkuuw h fopkj dk s /;ku e as j[kr s g,q ,uvkbvZ kjlh d s y[s kkvk as dk]s 19-09-2016 dk s gqb Z ifj"kn dh 302oh a cBS d e sa fy, x, fu.k;Z d s vuqlkj] foRrh; o"k Z 2015&16 d s fy, laLFkku d s lesfdr foRrh; fooj.kk as d s :i e as ekuk x;k gS A ;g ekeyk vxy s vkn's k gkus s rd ekuuh; U;k;ky; d s le{k fopkjk/khu g S A ppppIISSIISSVVVVjjjj 1111---- HHHHkkkkqoqoqoqouuuu’’ss’’ssoooojjjj d pISVj dh Hkfwe@Hkou dks iwoZ dh iFz kk d s vuqlkj y[s kkcfg;ksa e sa n'kk;Z k x;k gAS [k o"kZ ds nkSjku nk s u, dk"sk uker% 1]42]893 #i, vkjS 50]000 #i, d s dkWjil l s Øe'k% u;u fd'kksj lkg w eeS kfsj;y QMa vkSj vk'kk yrk feJk QMa lf`tr fd, x, gASa 2- ffff====’’’’kkkkwjwjwjwj 1]00]000 #i, ls itwa hxr O;; ¼QuhpZ j@fQÇVx 5]00]325 #i, vkjS ,;j dMa h'kuj 3]75]200 #i,½ dk s ,th,e }kjk ifq"V dh xbZ gAS 3- dksphu d- 10 Nk=ksa ds fy, iwodZ kfyd ikB¸~kØe pyk;k x;k FkkA ikB¸~kØe l s gbq Z fuoy vk; 2]78]730 #i, g S ftl s ekfS[kd dkÇspx 'kYq d d s rgr n'kk;Z k x;k gAS [k- 25 Nk=ksa d s fy, v/kdZ kfyd ikB¸~kØe pyk;k x;k FkkA ikB¸~kØe l s gbq Z fuoy vk; 2]65]855 #i, g S ftls ekfS[kd dkÇspx 'kYq d ds rgr n'kk;Z k x;k gAS 4- enqjS d- 4]65]500 #i, eYw ; dh vpy lia fŸk;k]a tk s fd xyrh ls iqjkuh lkexzh [kkr s esa n'kkZ nh xbZ Fkh]a ml s bl o"k Z vpy lia fŸk [kkrs esa LFkkukarfjr fd;k x;k gAS mijkäs lia fŸk ij eYw ;gªkl iow Z vof/k d s 1]20]045 #i, dk s oreZ ku foŸk o"kZ esa pktZ dj fn;k x;k gAS 5- iq.ks d- MCY;vw kbvZ kjlh l s 2 djkMs + #i, jkf'k dk fy;k x;k _.k oreZ ku foŸk o"k Z esa MCY;vw kbvZ kjlh dks 11]33]677 #i, d s cdk;k C;kt d s lkFk pdq k fn;k x;k gAS [k- o"kZ d s nkSjku fof/kd iHzkkjk sa d s lca /ak e]sa 1]33]000 #i, dh jkf'k O;; dh xbZ g S vFkkZr vk; O;; [kkr s d s i's kos j 'kYq dkas esa l s dh xbZ gAS bl s leds u ds le{k fof/kd O;; [kkr s esa iuq % 'kkfey fd;k x;k gAS 6- yqf/k;kuk d- yfq/k;kuk pISVj d s iwoZ v/;{k Jh vkj-lh- Çl?ky l s iow Z o"kks± l s 1]49]446-75 #i, dh jkf'k cdk;k g]S ftlesa Jh je's k ryokj vkSj Jh lta ho tuS }kjk [kp Z dh xbZ jkf'k Øe'k% 1330 #i, vkjS 5930 #i, 'kkfey gAS ,u-vkb-Z vf/kfu;e dh /kkjk 138 ds rgr lefqpr dkjZokbZ dh xbZ gAS 7777---- vvvvkkkkddddffffLLLLeeeedddd nnnn;;ss;;ss rrrrkkkk ¼¼¼¼,,,,slslslsl ss ssnnnnkkkkooookkkk sasa sasaddddkkkk ss ss____....kkkk dddd ss ss::::IIIIkkkk eeee sasa sasaLLLLoooohhhhddddkkkkjjjj uuuugggghhhh aa aa ffffdddd;;;;kkkk½½½½ ¼d½ uhfr d s vuqlkj] uhfr es a fofufn”ZV lhek ds v/;/khu fcy izLrqr dju s ij deZpkfj;k as dk s fpfdRlk O;; ¼lkekU;] iFSkksykWth O;;½ dh ifzrifwr Z dh tkrh g S A uhfr dh ‘krk sZa d s vuqlkj vi;z Dq r ‘k”sk jkf’k 4 o”kks Za dh vof/k d s fy, lfapr gk s ldrh g S A fnukda 31 ekp]Z 2016 dh fLFkfr d s vulq kj] depZ kfj;k sa d s [kkr s e sa 1]59]95]808@& dh vi;z Dq r ‘k”sk jkf’k cdk;k g S A ¼[k½ fnukda 31-10-2015 dk s ds,lbZch u s fnlacj] 2007 l s tyq kb]Z 2014 rd dh vof/k d s fy, 6]45]005 :0 dh /kujkf’k dk vYi vkdyu fcy tkjh fd;k x;k Fkk A dkPsph pISVj e sa bl ij fopkj fd;k x;k g S vkSj ekuuh; djs y mPp U;k;ky; d s le{k ,d fjV ;kfpdk nkf[ky dh gAS ekuuh; mPp U;k;ky; u s vHkh rd bl ij fu.k;Z ugh a fd;k gAS ¼x½ ,d Bds ns kj }kjk nkok dh xb Z 48-83 yk[k :0 dh jkf’k MCY; w vkb Z vkj lh }kjk fookfnr g S ftle as bl laLFkku }kjk 67-30 yk[k #0 dk ifzrnkok fd;k x;k gAS ¼?k½ bvZ kbvZ kjlh d s f[kykQ iwoZ Bds ns kjh depZ kjh }kjk ,d dkuuw h okn nkf[ky fd;k x;k g]S ftlesa ifzriwÆr dk nkok fd;k x;k gAS bl ij bvZ kbvZ kjlh }kjk U;k;ky; esa edq necs kth py jgh gAS vHkh ek=k dk fu/kkZj.k fd;k tkuk gAS ¼³½ fuek.Z k lfaonk jkf'k 1-09 djkMs + #i, ij 8-73 yk[k #i, jkf'k dk dk; Z lfaonk dj Hkxq rku@inz ku fd;k x;k g S D;kfsad dkPs phu pISVj foHkkx d s ikl ita h—r ugh a gAS Bds ns kj }kjk QkeZ 20,p@vkbZbbZ Z izLrqr u fd, tkus ij laLFkku dk s jkf'k dk Hkxq rku djuk iM + ldrk g S vkjS rnu~ qlkj] vkdfLed nus nkjh dk idz Vu fd;k x;k gAS32 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] ¼p½ vkbVZ h foHkkx u s jk;iqj pISVj dks /kkjk 234&bZ d s rgr VhMh,l fjVu Z dk foyca 'kYq d yxkus d s fy, vkbVZ h vf/kfu;e] 1961 dh /kkjk 200&d d s rgr lpw uk tkjh dh gAS pISVj u s vkbVZ h vihy vk;äq d s le{k /kkjk 246 ¼i½ ¼d½ d s rgr vihy nkf[ky dh gAS vihy dk fu.k;Z yfacr gAS 8- QzhgkYs M Hkfwe vkSj Hkou rFkk yht gkYs M Hkfwe d s lac/ak e as 57-73 yk[k :0 ds fy, dksb Z foy[s k izLrrq ugh a fd;k tk ldk A QzhgksYM Hkfwe vkSj Hkou d s lca a/k e sa 280-07 yk[k :0 d s fy, ewy foy[s k izLrqr ugh a fd;k tk ldk ¼107-99 yk[k :0 laLFkku d s uke vkSj 172-08 yk[k :0 pSIVjk as d s uke½ 9- depZ kfj;k aas d s lsokfuo`fRr ykHk lfgr dNq ds lkfaof/kd nus nkfj;k as d s lac/ak e as nkok as dh laHkkouk] ftldh ek=k bl voLFkk e as vfuf’pr g S A 10- {ks=k sa dh ifj”knk sa vkSj pISVjk sa d s lca /ak es a vko’;d lek;kts u ifzof”V;k a lefsdr y[s kk as d s le; dh xb Z g Saa A 11- nf{k.kh Hkkjr {ks=h; ifj”kn ¼,uvkbvZ kjlh½ vkjS l=g pISVjk as ¼vtejs &HkhyokM+k] xkjs [kiqj] dkps hu] gnS jkckn] exa ywj] uYs ybZ&iy Z flVh] fr#fpjkiYyh] bjkMs ] ckds kjk]s Hkqou's oj] xqokgVh] gtkjhckx] jkpa h] fHkykb]Z fo|kuxj] Hknzkorh&flekxs k] vxjryk½ u s viu s y[s kkijh{kdk as }kjk gLrk{kfjr ifzrfuf/kRo i= d s :Ik e sa ?kk”sk.kk izLrqr ugh a dh g S fd ftll s fnukda 17-05-2016 d s y[s kk lekiu ifji= dh vi{skkvk as dh vuiq kyuk lfquf’pr gk s ld s A rFkkfi] bu pISVjk sa d s y[s kk ijh{kdk sa u s v;kXs; y[s kk ijh{kk fjikVs Z tkjh dh g S tcfd {k=s h; ifj”kn ¼,uvkbvZ kjlh½ d s y[s kk ijh{kdk u s viuh fjikVs Z e as dqNds fVIif.k;k a dh g Sa ftu ij lkfaof/kd y[s kk ijh{kdk as u s viuh jk; nus s d s fy, as fopkj fd;k g S A 12- ,lvkbvZ kjlh vkSj pkj pISVjk sa d s y[s kk sa ¼gtkjhckx] ugS kVh&bpkiqj] uYs yb&Z iy Z flVh] fot;okM+k½ ij mud s lacfa/kr [ktkpa h }kjk pISVj mi fof/k;k as d s [kMa 12 ¼3½ ¼iii½ d s izko/kkuk sa d s vuqlkj gLrk{kj ugh a fd, x, g Sa A 13- lkr pISVjk sa ¼/kuckn&flna jh] Qjhnkckn] t;iqj] ikafMpsjh] rypsj&vxa qy] ukjk ukxa y rFkk flyhxMq +h&xxa Vkds ½ d ss ys[kk dh y[s kk ijh{kk ugh a gbq ]Z ftle as 0-66 djkMs + :0 dh dqy ifjlaifRr;k a vkSj 0-26 djkMs + :0 dh jktLo n’kk;Z k x;k gAS 14- fnukda 31-03-2016 dh fLFkfr ds vuqlkj] miyC/k lpw uk d s vk/kkj ij dkbs Z Hkh jkf'k vkjS ml ij C;kt l{w e] y?kq vkSj e/;e m|ek sa dk s n;s ugh a g]S tlS k fd Þl{w e] y?k q vkjS e/;e m|e fodkl vf/kfu;e] 2016Þ ds rgr Li"V fd;k x;k gAS 15- iwoZorh Z o”k Z d s vkda M+k sa dk s oreZ ku o”k Z d s lewgu d s vu:q i tgk a vko’;d gvq k g]S iuq % lefwgr vkSj iuq 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VV~~VV~~ kkkk;;;;eeee ppppIISSIISSVVVVjjjj 10 vvvvkkkkbbbbZlZlZlZlhhhh,,,,vvvvkkkkbbbb ZZ ZZddddkkkk bbbbnnaannaa kkkkSjSjSjSj&&&&nnnnsosososokkkkllll ppppIISSIISSVVVVjjjj 10 vvvvkkkkbbbbZlZlZlZlhhhh,,,,vvvvkkkkbbbb ZZ ZZddddkkkk eeeennqqnnqq qjqjqjqjbbbb ZZ ZZppppIISSIISSVVVVjjjj 11 vvvvkkkkbbbbZlZlZlZlhhhh,,,,vvvvkkkkbbbb ZZ ZZddddkkkk ttttccccyyyyiiiiqjqjqjqj ppppIISSIISSVVVVjjjj 11 vvvvkkkkbbbbZlZlZlZlhhhh,,,,vvvvkkkkbbbb ZZ ZZddddkkkk eeeexxaaxxaa yyyykkkkSjSjSjSj ppppIISSIISSVVVVjjjj 12 vvvvkkkkbbbbZlZlZlZlhhhh,,,,vvvvkkkkbbbb ZZ ZZddddkkkk >>>>kkkkxxxxjjjjkkkk[[[[kkkkMMaaMMaa &&&&ffffppppjjjjhhhhffffeeeejjjjhhhh ppppIISSIISSVVVVjjjj # 12 vvvvkkkkbbbbZlZlZlZlhhhh,,,,vvvvkkkkbbbb ZZ ZZddddkkkk eeeeRRssRRssrrrrwjwjwjwj&&&&llllyyssyyss eeee ppppIISSIISSVVVVjjjj 13 vvvvkkkkbbbbZlZlZlZlhhhh,,,,vvvvkkkkbbbb ZZ ZZddddkkkk ddddYYYY;;;;kkkkuuuu&&&&vvvvccaaccaa jjjjuuuukkkkFFFFkkkk ppppIISSIISSVVVVjjjj 13 vvvvkkkkbbbbZlZlZlZlhhhh,,,,vvvvkkkkbbbb ZZ ZZddddkkkk eeeeSlSlSlSlwjwjwjwj 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vvvvkkkkbbbbZlZlZlZlhhhh,,,,vvvvkkkkbbbb ZZ ZZ ddddkkkk cccckkkkddssddss kkkkjjjjkkkk ss ss LLLLVVVVhhhhyyyy ffffllllVVVVhhhh ppppSSIISSIIVVVVjjjj 4 vvvvkkkkbbbbZZllZZllhhhh,,,,vvvvkkkkbbbb ZZ ZZ ddddkkkk bbbbyyyykkkkggggkkkkcccckkkknnnn ppppSSIISSIIVVVVjjjj 5 vvvvkkkkbbbbZlZlZlZlhhhh,,,,vvvvkkkkbbbb ZZ ZZ ddddkkkk HHHHkkkkqoqoqoqouuuu’’ss’’ss oooojjjj ppppSSIISSIIVVVVjjjj 5 vvvvkkkkbbbbZZllZZllhhhh,,,,vvvvkkkkbbbb ZZ ZZ ddddkkkk ppppMMaaMMaa hhhhxxxx<<<<&&++&&++ iiiippaappaa ddddyyqqyyqq kkkk ppppSSIISSIIVVVVjjjj 6 vvvvkkkkbbbbZlZlZlZlhhhh,,,,vvvvkkkkbbbb ZZ ZZ ddddkkkk ddddVVVVdddd&&&&ttttxxxxrrrrffffllllggaaggaa iiiiqjqjqjqj&&&&ddddUUssUUssnnnniizziizz kkkkjjjjkkkk ppppSSIISSIIVVVVjjjj 6 vvvvkkkkbbbbZZllZZllhhhh,,,,vvvvkkkkbbbb ZZ ZZ ddddkkkk nnnnggssggss jjjjkkkknnnnuuwwuuww ppppSSIISSIIVVVVjjjj 7 vvvvkkkkbbbbZlZlZlZlhhhh,,,,vvvvkkkkbbbb ZZ ZZ ddddkkkk ////kkkkuuuucccckkkknnnn&&&&ffffllllnnaannaa jjjjhhhh ppppSSIISSIIVVVVjjjj 7 vvvvkkkkbbbbZZllZZllhhhh,,,,vvvvkkkkbbbb ZZ ZZ 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ZZ ZZ ddddkkkk rrrryyyyppppjjjj&&&&vvvvxxaaxxaa yyqqyyqq ppppSSIISSIIVVVVjjjj # ffffooooxxxxrrrr oooo””””kkkk ZZ ZZ dddd ss ss rrrryyqqyyqq uuuu iiii====kkkk sasa sasa dddd ss ss vvvvkkkkddaaddaa MMMM+k+k+k+k sasa sasa iiiijjjj ffffooooppppkkkkffffjjjjrrrr AAAA THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTIFICATION New Delhi, the 30th September, 2016 No. G/18-CWA/9/2016.—In pursuance of Sub-Section 5 of Section 18 of the Cost and Works Accountants Act,1959, the Annual Report of the Council of the Institute and the Audited Accounts of the said Institute for the year ended 31st March,2016 are hereby published for general information. CMA KAUSHIK BANERJEE, Secy. [ADVT.-III/4/Exty./251(7)]34 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 57th, ANNUAL REPORT, 2015-16 The Council of the Institute of Cost Accountants of India takes pleasure in presenting this 57th Annual Report giving the achievements and activities of Departments, Committees, Regions and Chapters of the Institute. The present Council started its journey from 22nd July, 2015 under the leadership of CMA P.V. Bhattad, President, CMA Manas Kumar Thakur, Vice President and other Council Members. The Directorate and its Activities 1. Cost Accounting Standards Board (CASB) The Cost Accounting Standards Board held 7 (seven) meetings during the year 2015-2016 under the Chairmanship of CMA Balwinder Singh, Council Member and deliberated on various relevant issues relating to Cost Accounting Standards (CASs) and Guidance Notes. The Board also finalized the Roadmap for the term 2015-16, which included revision of CASs already issued, revision of preface to the CASs, development of new CASs and Guidance Notes thereon. The Board also approved its revised preface which was approved by the Council of the Institute and hosted on the Institute website for information of stakeholders. During the term 2015-16, the Cost Accounting Standards Board approved two revised Standards: Cost Accounting Standard on Capacity Determination (CAS-2) (Revised 2015) replacing the Cost Accounting Standard on Capacity Determination (CAS-2) (Revised 2012) and Cost Accounting Standards on “Production/ Operation Overheads” (CAS-3) (Revised 2015) replacing the “Overheads” (CAS-3) (Revised 2011) and two new Standards: Cost Accounting Standards on “Overburden Removal Cost” (CAS-23) and “Treatment of Revenue in Cost Statements” (CAS-24). After approval of the Council these were issued by the Institute. The Cost Accounting Standards Board also approved and issued three new Guidance Notes on “Cost Accounting Standard (CAS-2) (Revised 2015) on Capacity Determination”, “Cost Accounting Standard (CAS-12) Repairs and Maintenance Cost” and “Treatment of Costs Relating to Corporate Social Responsibility (CSR) Activities”. 2. Cost Auditing and Assurance Standards Board (CAASB) The Cost Auditing and Assurance Standards Board held 10 meeting under the Chairmanship of CMA P.Raju Iyer during the year 2015-2016. The Government of India, Ministry of Corporate Affairs, vide their letter no. 52/33/CAB/2013 dated 10th September, 2015 has, under section 148(3) of the Companies Act, 2013, granted Central Government’s approval to the following Cost Auditing Standards: (cid:1) Cost Auditing Standard-101 on Planning an audit of Cost Statements; (cid:1) Cost Auditing Standard-102 on Cost Audit Documentation; (cid:1) Cost Auditing Standard-103 on Overall objectives of the independent cost auditor and The Conduct of an Audit in Accordance with Cost Auditing Standards ; and (cid:1) Cost Auditing Standard-104 on Knowledge of business, its processes and the business environment. The Board in its 21st meeting held on 5th & 6th October, decided to name the standards issued by the Board as ‘Standards on Cost Auditing’ and its abbreviation as (SCA). The Preface to the Board has been revised by the Council in its 296th Meeting. 3. Quality Review Board (QRB) The Quality Review Board had 2 meetings during the period 22 July, 2015 to 21 July, 2016. The Board has been reconstituted on 24th May, 2016. 4. Directorate of Examination Examination was conducted twice in a year; in the month of June & in December for Intermediate, Final & Diploma courses and four times in a year i.e. in the month of March, June, September & December for Foundation Course. The June 2015 term of examination was held from 11 th to 18 th June and in December 2015 term, examination took place from 10 th to 17 th December 2015. Due to torrential rain in Tamilnadu and Pondicherry, to conduct the examination was not possible on the scheduled dates , hence, for Tamilnadu and Pondicherry the Institute conducted the December 2015 term of examination from 3rd January to 10 th January, 2016. CAT examination was also held along with ICAI Intermediate and Final examination. In total there were 60,757 examinees in June 2015 term of examination and 45,876 examinees had appeared in the examination in December 2015 term. The Foundation Examination was conducted in on-line mode and it was held successfully. The details of the Foundation examination during the year are given below:¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 35 Term Number of Students Number of Centres June 2015 4927 84 September 2015 2507 77 December 2015 6739 86 March 2016 2234 73 5. Directorate of Studies and Academics Department The T&EF Committee during the year 2015-16 governed the activities of (i) Directorate of Studies - Directorate of Studies is entrusted in activities relating to student administration and liaisioning with stakeholders (i.e. Regional Councils/Chapters/CMASCs) (ii) Academics - 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. Major Activities • Facilitating the process of Admission/ Registration/ Enrolment-both on-line and off-line applications; • Coaching & Training Updation • Grant of Exemption-Computer, CSS, Subject • Storage & Distribution of Study Materials • Coordination with different Directorates • Communication with Students –Prospective & Registered Students • Coordination with RCs, Chapters, CMASCs • Career Counseling Region-Wise Registration For Intermediate Course: During the year 2015-16, 15,494 students registered under Syllabus 2012. Year WIRC SIRC EIRC NIRC TOTAL 2013-14 7,523 10,175 4,769 5,119 27,586 2014-15 5,194 8,733 3,273 3,803 21,003 2015-16 3306 7133 2378 2677 15,494 During the year 2015-16, 11,932 students got admitted to the Foundation Course under Syllabus 2012. Year WIRC SIRC EIRC NIRC TOTAL 2013-14 3,043 4,734 2,476 3,669 13,922 2014-15 2,657 5,366 2,046 2,961 13,030 2015-16 2204 5442 1834 2452 11932 Syllabus 2016 The new syllabus 2016 has been designed to ensure that the syllabus is student friendly and meets the need of the industry. The syllabus 2016 will be implemented from Ist August 2016 and the first examination under syllabus 2016 shall take place in June 2017.The Directorate is in the process of preparing study materials and for this efforts have been initiated to avail the services of best talents in the country who are experts in their own subjects. 6. Internal Complaints Committee As envisaged under Rule 14 – Preparation of Annual Report – under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013, the Internal Complaints Committee of ICAI wishes to place the annual report for the period 1.1.2015 to 31.12.2015 as under: Number of complaints of sexual harassment received in the year (January 1,2015 to December 31, Nil 2015) Number of complaints disposed off during the year (January 1, 2015 to December 31, 2015) One* Number of cases pending for more than ninety days Nil Number of workshops or awareness programmes carried out on sexual harassment (January 1, 15 batches 2015 to December 31, 2015) Nature of action taken by the employer N.A. * The lone complaint received in the month of November, 2014 disposed off within stipulated time i.e. 90 days of receiving the complaint by the Internal Complaints Committee on Sexual Harassment.36 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 7. Professional Development Directorate (PD) • Represented before the Chief Minister, Delhi • Association with Controller General of Defence Accounts (CGDA) • Seminars on Contemporary Topics • Representation with Government, PSUs, Banks and Other Organizations: • Representations were in various areas like Internal Audit, Power Sector, Implementation of Ind-AS, National Health Mission etc. 8. Legal Department 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 2015-2016 are as follows: • Liaison/Co-ordination with Lawyers, • Empanelled Advocates, pan India basis, • Drafting of MOU and various Agreements, • Coordinating with chapters and other departments in property related matters, • Vetting of the tender terms and conditions, • Preparing/Vetting the draft replies to be sent in case of dispute, • Assisting the concerned authority to liaison/ interacting with Ministry of Corporate Affairs, and other authority, • RTI Matters 9. Human Resource Development Over the past year, Directorate of HR and Administration have focused on continuous improvement to increase efficiency and accountability of the existing work force which plays a pivotal role in ensuring that we have a high- performing and engaged workforce equipped to deliver results. Under the guidance of HR Task Force HR and Admin Directorate have taken initiatives to start up the process where all the Directorates/ Departments of the Institute have undergone a major review of their strategic direction and the associated organizational structures, resulting in revised manpower allocation with job details. The restructuring exercises have also resulted in change of many job positions and re-structuring of the existing work force which is tern will prove to be the key to increase the efficiency and accountability of the existing manpower to improve services to Students, Members and other stakeholders of the Institute. 10. Directorate of Research & Journal Activities of Research Directorate • Round Table Discussion on Environmental Peace for Sustainable Development • Workshop on Research: Basic Ingredients and Questions (Series-I) • The training program on Introducing Community Audit for SHGs • Pilot Study and Training Programme on Accounting & Auditing of SHGs • National Skill & Entrepreneurship Development Program • Partnership with PHD Chamber of Commerce as Knowledge Partner- "Medical and Wellness Tourism: Unfinished Agenda" • UGC Sponsored Seminars: • Partnership with ASSOCHAM as Knowledge Partner- "Ease of Doing Business: Unfinished Agenda" • Round Table Discussion on Financial Inclusion • Seminar on Risk Management in BFSI • National Seminar on Fostering Sustainability through Skill & Entrepreneurship Development • National Summit on Exploring the Roadmaps to corporate profitability across Economy • Partnership with ASSOCHAM as Knowledge Partner- Ease of Doing Business in Gurgaon • Partnership with PHD Chamber of Commerce as Knowledge Partner- Heritage India: Unveiling the New Phase of Indian tourism • Faculty Development Programme (FDP) for Professionals and Academicians on Business and Financial Market Analysis • Partnership with PHD Chamber of Commerce as Knowledge Partner- PHD Global Rail Convention • National Seminar on ‘Securities Markets in India-Unleashing Startups Potential’ • Discussion meet on ‘Strategic Cost Management in Health Care Sector’ • Discussion meet on ‘Cost Management Issues in Higher Education Sector’ • National Seminar on ‘Issues in Cost Management’ in association with Indian Accounting Association Research Foundation • Research Bulletin Sl No Research Bulletin Volume No Month & Year 1 Research Bulletin Vol. 41, No. III October, 2015 2 Research Bulletin Vol. 41, No. IV January 2016 3 Research Bulletin Vol. 42, No. I April 2016¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 37 Activities of Journal Directorate • The Journal is being published regularly on time. • The design and layout of the journal has undergone sea change. It looks more elegant and professional both in its features and contents. This has given it wide acceptance across the members/subscribers. • The endeavor to increase Non-member subscribers of our journal continues. • After several correspondences with the postal department, the complaints of non-receipts have been reduced to a great extent. • The exclusive website for the Directorate is being developed, through which the journal would be made available for online sales, article submission, announcement of events & activities, e-library facility, archive of old issues and various features that is normally available through internet accessibility. • There has also been an endeavor to incorporate the department’s own researched insights in some issues of the Journal for the benefit of the readers. • The drive to revive dormant NMJs continues and quite a good number of NMJs has become active too through this effort. • In view of the Golden Jubilee Celebration of the journal, many seminars, round tables are being organized by the Directorate to its commemoration. • The corporate database for posting complimentary copies to chiefs of Banks, RBI, IRDA, SEBI, Insurance companies and various other Industry leaders is being updated periodically. This helps us to improve the market positioning of our journal. • We have started selecting quality and relevant articles for enriching the contents of the journal. • As an endeavor to garner advertisements from companies and industries the Directorate has taken a drive by way of mails, phone calls and regular follow ups. This initiative has received a lot of responses too. 11. Information Technology Department The Institute is actively deploying IT as a tool to improve the service delivery to the stakeholders of the Institute. Several initiatives have been taken this year to effectively use IT to improve the communication, integration and knowledge dissemination. The IT Department also took initiative this year to develop an android app for National Cost Convention (NCC) 2016 and facilitate members to have real-time updates about the NCC. This was besides the dedicated website for NCC and online registration of delegates. The Members in Industry Committee also used the automation through IT to effectively manage the administrative activities related to“Members in Industry Fortnight”by deploying the online systems for RCs and chapters to upload details of programmes, get approvals and provide CEP hours to members. The Institute also provided development support for designingthe portal for “Virtual Centre for Development of MSMEs” established in association with ASSOCHAM. The IT Department has also actively contributed for development of Costing Taxonomy 2015, Business Rules, testing of MCA-21 costing validation tool and preparation of Guidance Manual for Costing Taxonomy 2015. 12. Continuing Professional Development and Cost Management Accounting Committee Various initiatives have been taken • Guidelines for Mandatory Training for all Members of the Institute under CEP • Guidelines for CEP Study Circles for all Members of the Institute • Capacity Building - Empanelment of Technical Experts for Programmes/Webinars • Continuing Education Programmes • Webinars • Joint Programmes • Study Circles 13. Certificate In Accounting Technicians (CAT) During the year this Department have taken several initiatives on continuous basis to expand the CAT Course in every part of the Country: • Signed MOU with Govt. of Bodoland Territorial Council (BTC) Assam, to introduce the CAT Course in the region covered by Bodoland Territorial Council Assam. • Signed MOU with Rajasthan Skill & Livelihoods Development Corporation (RSLDC) to offer CAT Course under the Employment Linked Skill Training Programme (ELSTP) of RSLDC. • Signed MOU with Directorate of Training & Technical Education, Govt of NCT of Delhi to offer CAT Course under their Skill Development Scheme. • Registered as Project Implementing Agency (PIA) for the various skills development projects offered under Deen Dayal Upadhaya Grameen Kaushalya Yojana (DDU- GKY). It is issued by the Department of Rural Development, Govt of India. With this registration, CAT course can be offered in any of the state, under the Skills Development Scheme.38 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 14. Training & Education Facilities Committee • Online Training Forms and Exemption Practical Training Scheme which requires students to complete a mandatory of 6 months of training before appearing in final exams has enabled the students to become industry- ready while completing their final exam. The progress of students registered for Training/exemption from Training during the year is: (cid:1) No of Students registered for Training: 894 (cid:1) No of Students exempted from Training: 1362 35 new companies empaneled during the last year for imparting practical training marking the total number to 706 till date. The details of all empanelled companies are available in the website of the Institute in an easy city based search for students. Many companies and practicing members along with students have also been benefited by the database of the recently qualified intermediate students for providing practical training. • ICMA – Training The students having no training or work experience were given an opportunity to complete 100 hours of ICMA Training (ICMAT) to enable them for appearing in final exams. Though ICMAT is a stop gap arrangement for student but it’s no longer used as exam preparation technique, a special focus was on topic and quality of webinar delivered by the faculty for which faculty from specialized stream had been identified like Taxation, Accounts, Companies Act, Budget and faculty explaining students real time challenges faced in jobs and practical aspects including Capital Market 15. Members in Service- Training & Placement Committee In order to create a strong link with Industry, the Committee for Members in Industry, Training & Placement had taken many initiatives which have shown a visible positive impact on the Industry - Institute relationship.Alumni Meet was also conducted at Mumbai wherein members and cost accountants working in industry had interaction. Members in Industry on-line form has been developed and hosted in the website to be filled in by the members and qualified cost accountants in industry. So far we have received 1635 database from industry. The Committee also organized maiden Members In Industry Conclave on the topic `Sustainability for Inclusive Growth’ held at Thiruvananthapuram during 8 & 9 July 2016. A wide representation from industry and technical deliberations by experts in relevant field had made the event a very successful endeavour. 16. Membership Department • Membership – A Digital Leap Membership Department, guided by the Members Facilities and Services Committee, has taken up the endeavor to offer smooth online services to members and new applicants. Members’ Online System, on the Institute’s website is updated on regular basis to offer state of the art online experience. • Online services available: All applications and updations for members and new applicants can be availed online in addition to the system of manual process. Online facility is available at https://cmaicmai.in • Members Admitted YEAR ASSOCIATE FELLOW 2012-2013 1745 378 2013-2014 1906 366 2014-2015 2191 362 2015-2016 2570 586 • Benevolent Fund (MBF) for the members of the Institute: The membership strength of MBF during the last 2 years is as given below for each of the 4 regions. 17. International Affairs Department Activities include: (cid:1) SAFA Events (cid:1) CAPA Events (cid:1) GCC CMA Summit (cid:1) ACCA (cid:1) IFAC (cid:1) International Summit etc 18. Disciplinary Directorate • Board of Discipline under Section 21A of the Cost and Works (Amendment) Act, 2006 The Board of Discipline has been constituted by the Council of the Institute under Section 21A of the Cost and Works Accountants (Amendment) Act, 2006. Section 21A inter alia states that the Council shall constitute a Board of Discipline consisting of a person with experience in law and having knowledge of disciplinary matters and the profession, to be its Presiding Officer; two members one of whom shall be a member of the Council and the other member shall be the person designated under clause (c) of sub-section (1) of Section 16 of the Cost and Works Accountants Act, 1959.¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 39 The 10th meeting of the Board of Discipline was held on 20th July, 2016 which was presided by CMA J.K. Puri, former President of this Institute. • Disciplinary Committee under Section 21B of the Cost and Works (Amendment) Act, 2006 The Disciplinary Committee has been constituted by the Council of the Institute under Section 21B of the Cost and Works Accountants (Amendment) Act, 2006. Section 21B inter alia states that the Council shall constitute a Disciplinary Committee consisting of the President or the Vice-president of the Council as the Presiding officer and two members to be elected from amongst the members of the Council and two members to be nominated by the Central Government from amongst the persons of eminence having experience in the field of law, economics, business, finance or accountancy. During the period of review i,e., 22nd July 2015 to 21st July 2016, the Disciplinary Committee held 04 (four) meetings during November 2015, March 2016, May 2016 and June 2016 and considered a number of complaints and information under the provisions of The Cost and Works Accountants (Procedure of Investigation of professional and Other Misconduct and Conduct of Cases) Rules, 2007. In dealing with these cases, the Disciplinary Committee had followed the principles of equity and natural justice and giving the parties an opportunity to be heard by attendance of Complainants/Respondents in person for making oral submissions, if any. The Disciplinary Committee disposed off 1 (one) complaint and 02 (two) information during the year under review. 19. President’s Office President’s office at Delhi and Kolkata facilitates coordination of various activities on behalf of the President of the Institute with departments of the Institute and external agencies. It may not be involved with the activities directly but indirectly there are many actions taken by the President’s Office for the ease of coordination. The department also carried out various tasks, jobs and assignments assigned by Council Members, Past Presidents and Higher Officials of the Institute. Some of the key initiatives are as follows: (cid:1) 57th National Cost Convention: (cid:1) Coordination for IEC Meetings: (cid:1) Correspondence with Ministries, Government Departments and agencies: (cid:1) Technical Support to President & Vice-President (cid:1) Support to all major events of the Institute: 20. Directorate of Advanced Studies The Directorate of Advanced Studies has been constituted by the Institute in order to provide advanced knowledge and specialized training on various topics of cost and management accountancy, including finance and other allied areas. The Directorate is based at Hyderabad and devises, develops and delivers the advanced courses to the members of the Institute and strives for Capacity Building by designing and initiating specific Certificate/Post- Qualification courses in the areas falling under the domain of cost and management accountancy, finance and other allied areas. The directorate of advanced studies has started its 2nd batch of the Advanced Diploma Courses in the following areas • Diploma in Business Valuation • Diploma in Internal Audit • Diploma in Information Systems Audit and Control The batch was started in the month of Nov 2015 and the first examination for the 2nd batch will be conducted in the month of Dec, 2016. Directorate also conducts Management Accountancy examination which is an annual feature and held only in the month of December. The Directorate is now mulling over introducing short term diploma courses for the benefit of members in the areas of contemporary interest. The modalities for the same are finalized. The Directorate of Advanced Studies is functioning under the able guidance, direction and supervision of the Board of Advanced Studies (BOAS). 21. Committee on Banking & Insurance (cid:1) The Committee has organized 3 Discussion meets on ‘Risk Management in BFSI’. The meets have been successfully held in Kolkata, New Delhi and Chennai on 1st October, 2015, 20th November, 2015 and 30th May, 2016 respectively. (cid:1) An initiative to create a panel of Cost Accountant Firms for sending to RBI for its consideration for Stock / Concurrent / Risk based internal audit in the banks, has been started. Several applications from interested firms have been received; data has been compiled for further process. (cid:1) The Chairman, Members, and secretary of the Committee together with Vice President had visited the following authorities to discuss, enhance recognition of the profession and explore professional avenues in the area of banking & Insurance: Chief Executive of IBA, CGM of SEBI, Non-executive Chairperson of HDFC, Head- major conferences of CII, CFO of BSE, GM of India Government Mint President, Institute of Actuaries of India, GM of RBI in Mumbai, Director of National Insurance Academy, Director of SSBF, Symbiosis International University, Director of NIBM, Chairman of NSDA, Government of India. (cid:1) Representations were made by visiting various banks such as Punjab National Bank, Bank of Baroda, and UCO Bank to discuss the issue of empanelment of auditors for their concurrent and stock audit procedures. Representation letters for inclusion of ‘Cost Accountants and Cost Accountant Firms’ for empanelment for Stock Audit and Concurrent Audit in the Banks were sent to various banks too.40 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] (cid:1) The Committee has decided to publish a quarterly journal, ‘CMA Journal on Banking & Insurance’. That would contain exclusive matters in the field of banking & insurance and would be circulated to all concerned industries, ministries and practicing members. (cid:1) Opinion of the Institute and suggestions thereof for the ‘Draft guidelines on computation of Base Rate based on Marginal Cost of Funds Methodology’ had been submitted to RBI in due time. 22. Corporate Laws, Governance and Corporate Sustainability Committee (cid:1) Corporate Laws Week (18-24th January, 2016)- Various chapters, regional council organized various programmes to celebrate the week. A knowledge pack was released by Shri K.V.R. Murthy, Joint Secretary of MCA titled Contemporary Issues in Companies Act, 2013 at New Delhi. The Chapters, Regional Offices and Headquarters were also encouraged to conduct programmes and based on their performance the Best Chapter and Best Regional Office were selected by the Committee. (cid:1) World Earth Week (16-22th April, 2016)- The first Knowledge Pack on Contemporary Issues in Environmental Accounting & Auditing was released by Shri Anil Shirole, Hon’ble Member of Parliament. The second Knowledge Pack titled “Contemporary Issues in Sustainability Accounting & Reporting” was released by Mr. Stathis Gould, Head of Professional Accountants in Business (PAIB) and Integrated Reporting Lead – IFAC at SAFA-PAIB Meeting held at Mumbai on 22nd April, 2016 on World Earth Day. The week was celebrated by organizing various programmes and seminars. (cid:1) World Environment Week (30th May to 5th June, 2016)- The Knowledge Pack titled " Environmental and Sustainability Accounting " which was released by Honourable Shri D.V. Sadananda Gowda, MInister of Laws and Justice, Government of India on Monday,30th May, 2016 at New Delhi. (cid:1) NCLT Month (May, 2016)- Various Programmes were organized across the Chapters and Regional Offices for NCT. In the Management Accountant articles were also published for knowledge upgradation of members. (cid:1) Internal Audit Week (26th June to 2nd July, 2016 )- A Knowledge Pack titled ‘An Insight into Internal Audit’ was released. The Committee organized webinars by eminent persons for the members. (cid:1) The Committee organized numerous webinars on NCLT, Bankruptcy and Insolvency Code and other important topics of relevance for capacity building of the members. (cid:1) Many articles were published in the Management Accountant in diverse areas including Internal Audit, FEMA, NCLT, Pre-certification of Forms, FEMA, KMP etc. INDEPENDENT AUDITOR’S REPORT To the Council of The Institute of Cost Accountants of India Report on the Financial Statements for the year ended 31st March, 2016. 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, 2016, 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 162.78 Crores and total revenue of Rs 56.38 Crores (net of inter-region/chapter transactions) audited by us having been appointed by the Council of the Institute. The audited accounts of 3 regional councils namely WIRC, EIRC and SIRC reflecting total assets of Rs 30.95 Crores (and total revenue of Rs 4.00 Crores) audited by other auditors have also been incorporated. The Financial Statements of NIRC have been included in the Consolidated Financial Statements of the Institute pursuant to the opinion of Learned Solicitor General of India by the Council to treat the said Financial Statements as audited, even though the Council of the Institute in its 302nd meeting dated 19.09.2016 resolved to treat NIRC accounts as unaudited. Therefore, the consolidated accounts include the Financial Statements of Northern India Regional Council audited by a firm of Chartered Accountants, appointment of whom is in dispute, reflecting total assets of Rs 5.06 Crores (and total revenue of Rs 1.62. Crores) and is subject to an order dated 15.07.2016 passed by Hon’ble Delhi High Court directing the respondents that any decision to be taken inter alia, to receive the Annual Report for the year ended 31.3.2016, to adopt the Audited Accounts for the Year ended 31.03.2016, to appoint auditors for the year ended 2016-17 will be subject to further order of this court and as fully described in Note No 7 (V) of Notes on Accounts. The Consolidated Financial Statements further include an amount of Rs 41.44 lacs shown under Other Receivables with a corresponding credit under Other Liabilities without routing it through Income and Expenditure account inspite of decision of the Council taken in its 302nd meeting dated 19.09.16 and 297th meeting dated 7th March 2016 and 20th March 2016 directing NIRC to withdraw such debits pending decision by the Council.¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 41 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. It further includes Financial Statements of 81chapters including the accounts of 4 Chapters which have not been signed by respective Treasurers in terms of Clause 12 (3) (iii) of the Chapter bye-laws, reflecting total asset of Rs 78.00Crores and revenue of Rs 20.93 Crores, audited by auditors, appointed by the respective Regional Councils and Governing Bodies of the Chapters in terms of regulation 133 of the ICWA Regulation 1959, and clause 26 of the Chapter By-laws of the Institute, whose reports have been furnished to us by the management of the Institute. 7 chapters remain unaudited reflecting total assets of Rs 0.66 Crores and revenue of Rs 0.26 crores. Consolidated Financial Statements does not include returns of 8 Chapters for which audited accounts have not been received. Balance Sheet Figures in this respect of the previous year (2014-15) have been incorporated. We have duly considered the reports of auditors of regions and chapters as received, in framing this report subject to Note B 1 of Schedule 15 and as stated above. 2. Management’s Responsibility for the Financial Statements Management is responsible for the preparation of these financial statements in accordance with the accounting principles generally accepted in India. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation of the financial statements that are free from material misstatement, whether due to fraud or error. 3. Auditor’s Responsibility 3.1 Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. 3.2 An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal 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, but not for the purpose of expressing an opinion on whether the Institute has in place an adequate internal financial control system over financial reporting and the operating effectiveness of such controls. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. 3.3 We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion read with our observations made in para 1 above and observations given in Para 4 and 6 below. 4 Basis for Qualified Opinion 4.1 In respect of Freehold and Leasehold Land and Buildings valued at Rs 57.73lacs pertaining to 7 chapters and 1 Regional Council no deed of conveyance was made available for our verification. Original deed of conveyance in the Name of the Institute valued at Rs 107.99 lacs, pertaining to 3 Regional councils and 10 chapters were not produced. 15 properties valuing Rs. 183.40 lacs are in the name of the chapters in contravention of Regulation 85 (1) (e) & 99 (f) of The Cost and Works Accountants Regulations, 1959, inclusive of 13 properties valued at Rs 172.08 lacs for which original deeds of conveyance were not produced. 4.2 The original title deed of land and building pertaining to Indore Dewas Chapter is not in the possession of the new committee as the same have not been handed over to them. 4.3 The Institute has granted Establishment and other administrative grants to the extent of Rs21.60 lacs @ Rs 8000/- per month(maximum) to some C and D Category chapters and yearly membership fee of Rs 15.17 lacs @ Rs 200/-42 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] per member. In the absence of full details it could not be established if entire liability on this account has been determined and provided for. . 4.4Western Indian Regional Council(WIRC) 4.4.1 The Institute has appointed a firm of Chartered Accountants to conduct a special audit in reference to the qualifications made by us in paragraphs 4.3.1 to 4.3.3 of our Report dated 21st July 2014 on the financial statement for the year ended 31.03.2014. The Special auditor’s report has been considered by an Implementation Committee appointed by the Council whose recommendations and/or actions to be taken by the Council are in the process of being implemented, which when fully implemented, may have a material bearing on the financial status of the Institute both in terms of compliances in accordance with relevant Acts and Regulations including CWA Act and Regulations and consequential liabilities including liabilities that may arise from Income Tax point of view, which has neither been determined nor provided for. 4.4.2 Attention is drawn to Note No. B 7(ii)(b) of Schedule 15 regarding amount due to be recovered from the then chairman and vice chairman of WIRC for the financial year 2013-14 amounting to Rs. 20.77 lacs and from certain council members amounting to Rs. 0.81lacs towards certain unauthorised payments and amount claimed from certain contractors Rs. 67.30 lacs, the realisability of which are uncertain for which no separate provision has been made. However corresponding amounts stand directly credited to Claims Suspense account. 4.4.3 It is noted from Paragraph 5.3 of the Annual Report of WIRC that a firm of Cost Accountants has been appointed to conduct Forensic Audit of WIRC. Inspite of our request no details regarding the scope of work and other terms were disclosed to us. We are therefore not in a position to comment on the purpose of such Forensic Audit and if the transactions to be covered are fraudulent in nature. The effect or impact of such audit on the Financial Statements of the Institute is indeterminate at this stage. 4.5 Eastern India Regional Council: (a) During the previous year, the Institute has appointed a firm of Chartered Accountants to conduct a special audit in reference to the qualifications made by us in paragraph 4.4 of our Report dated 21st July 2014 on the financial statement for the year ended 31.03.2014, . The Special auditor’s report has been considered by an Implementation Committee appointed by the Council who has pointed out that various important files and documents were missing from the office of the EIRC and recommended that FIR be filed with the police for appropriate investigation and action including explanations to be called for from the EIRC and its immediate past chairpersons regarding missing files, documents and the circumstances under which payments amounting to Rs. 51.34 lacs were made without written approval from the competent authority and required documents. Various recommendations and the actions proposed to be taken in this regard, we were informed, are in the process of being implemented. Pending the outcome of such implementation we are not in a position to state whether the irregularities committed may have a material bearing on the financial status of the region, on completion of such implementation. (b) Balance of Capital Work in Progress representing major renovation expenses amounting to Rs 1,60,44,103.00 remain unaltered from previous year. It includes several small items of revenue nature which ought to have been charged off and the balance capitalized. Though the same has been put to use, assets have not been capitalized nor depreciation provided for the past 2 years. This has the effect of understatement of Revenue Expenses, the quantum of which has not been determined. (c) We noted that the Auditors of EIRC has not expressed any qualification with respect to the above in their report. 4.6 Northern India Regional Council(NIRC) The appointment of the Auditor M/S Mahesh K.Agarwal and Co is in dispute. However, as opined by the Learned Solicitor General of India, the accounts of NIRC is treated as Audited. Since the Financial Statements of NIRC audited by the said firm, whose appointment itself is in dispute, has been forwarded to us. We have considered the same for consolidation. We state hereunder the observation made by them. 4.6.1 Executive committee of the regional council of ICAI in its meeting held on 6th October 2015 resolved as under “Resolved that an amount of Rs, 4144422/- (Rupees forty one lac forty four thousand four hundred twenty two only)to be debited to CMA Vijender Sharma of which details are placed and chairman NIRC is requested to issue debit note within 45 days with instructions to staff to credit respective heads of accounts under supervision of Sunil Singh secretary and Anil Sharma Treasurer”.¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 43 This was further confirmed by the Regional Council in its meeting held on 22.11.15, 27.11.15 and 25.5.16 Subsequent to this a letter dated 9.5.16 was received from the Secretary of the Institute wherein he had directed the NIRC to withdraw the debit notes till the council finally takes a decision in this matter. Pending final decision/outcome of the council and the uncertainty with regards to the claims receivables, resolution of the EC meeting dated 6.10.2015 and RC meeting dated 22.11.2015, 27.11.15 and 25.5.16 the same debit note is confirmed. Due to this Entries were not given full effect and the regional council debited the “claim receivable” with Rs 4144422/- with a corresponding credit to the “claims suspense” account. As adopted and approved by the Regional Council in its meeting held on 22.11.2015, 27.11.2015 and 25.5.2016. The assets and liabilities have been stated higher to that extent. (Refer Note No 6A and B of the Notes to accounts). 4.6.2 Pending non reconciliation with Head office, Non confirmation of certain chapters and the non recovery gratuity receivables as referred to Note No B (1(a) and (b)) and Note No B (2) of the Notes to account, we are unable to comment upon the effect of the same on the Financials of the Regional Council in future if any. 4.6.3 As stated in Note No B (3) of Notes to accounts, balance confirmation as on 31.3.2016 from accounts receivables and payables have not been received, effect if any of the revelation on receipt of confirmation cannot be commented upon at this stage. Our opinion pursuant to such qualification by NIRC Auditor is also based on such comments. 4.6.4The council of the Institute in its 296th Meeting dated 7th November 2015 requested us to review the qualifications of the Auditor of NIRC in the Audit Report for the F.Y. 2014-15, and status of the unsigned vouchers of NIRC for the FY 2013-14 and 2014-15 vide letter dated 3rd December 2015 and 9th May 2016 and submit our recommendations. We have reviewed the qualifications made by the said Auditors of NIRC (appointment is in dispute) for the F.Y 2014-15and status of the unsigned vouchers for the F.Y 2013-14 and 2014-15 and submitted our Review report to the President of the Institute on 18th July 2016 recommending a Special Audit to bring out a detailed audit opinion in respect of the above. Pending such special audit no effect was given in the Financial Statements, which may affect the net assets position and results for the year ended 31.03.2016 when the reports be received.. 4.7 An amount of Rs 37,58,088/- has been shown under the advance/loan for building construction received by the chapters from Regional Councils which is in contravention of the decision taken in 266th meeting of the Council dated 30.12.2010. Further an amount of Rs 2,25,000/- (previous year Rs 3,00,000/-) outstanding from Kanpur Chapter remains to be confirmed and reconciled. In the absence of full details and comments by respective auditors regarding loans granted to Chapters by the Regional Councils we are not in a position to state whether such loans were granted in accordance with the decision of the Council taken from time to time. 4.8. Attention is drawn to Note No 11 of Notes to Accounts (Schedule 15) regarding non availability of certain forms sent by Headquarters of the Institute for consolidation purposes to the Regional/Chapter Auditors. Since the concerned Auditors of the aforesaid Chapters have reported that audited accounts of the Chapters are giving a true and fair view of the financial statements, we relied on such report in the absence of any material departure from the Accounting Standards and specific qualification by such Auditors. 4.9 The Headquarter of the Institute has taken steps to systemetise various control measures, but during the course of audit internal control was found to be lacking in several areas such as, conducting of course by the chapters without approval of the Directorate of studies, Loans given by the RC’s to chapters, advance taken from committee members, keeping of high cash balances, non submission of budgets by some chapters, granting of loan to committee members, expenditure incurred exceeding the budget, Faculty Remuneration paid to the Committee members, Investment of the fund of the Institute in Mutual Fund, non deduction of Tax at source on various payment, violation of delegation of power and willful avoidance of purchase procedure etc in violation of CWA Act and Regulations. The Internal audit of headquarter and various chapters were not found to be commensurate with the nature and size of the Institution. Internal control needs to be substantially strengthened in terms of compliance of legal and regulatory requirements.44 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 4.10 No confirmation have been received from the RC’s and Chapters against an amount of Rs. 102.17 lacs shown under current A/c with RC’s and Chapters. 5. Opinion In our opinion and to the best of our information and according to the explanations given to us, subject to our observations made in paragraph 1 above and subject to and except for the possible effects of the matters described in Para 4 for ‘Basis for Qualified Opinion Paragraph’ and Para 6 below read with significant accounting policies and notes on accounts as given in Schedule 15, the financial statements of The Institute of Cost Accountants of India for the year ended March 31, 2016 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: (a) in the case of the Balance Sheet, of the state of affairs of the Institute as at March 31, 2016; (b) in the case of the Income & Expenditure Account, of excess of Income over Expenditure for the year ended on that date and, (c) in the case of the Cash Flow Statement, of the cash flows for the year ended on that date. 6. Report on Other Legal and Regulatory Requirements 6.1 Liability in respect of post retirement benefits of a number of employee/Trainees has neither been determined nor provided for as required in terms of AS 15 issued by the Institute of Chartered Accountants of India. 6.2 TDS under section 194I and 194J has not been made in some cases. 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 1and 4.8 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 in Para 1, 4 and Para 6 above 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 and Chapters not visited by us and comply with the Accounting Standards; Place: Kolkata For K. S. Aiyar & Co. Date: 29th September 2016 Chartered Accountants (FRN. 100186W) S. Ghosh FCA (M. No. 050927)¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 45 The Institute of Cost Accountants of India Balance Sheet as at 31st March, 2016 Previous Year Current Year 2014-15 PARTICULARS SCH. NO. 2015-16 Rs. Rs. Rs. INSTITUTE FUND : 25774,03,797 General Fund (1) 25542,68,869 23,08,288 Employees' Gratuity Fund (2) 15,31,916 62,70,924 Misc. Prize Fund (3) 75,99,950 116,21,299 Other Funds (4) 326,79,007 25976,04,308 TOTAL 25960,79,742 REPRESENTED BY : Fixed Assets : (5) 10224,11,687 a) Gross Block 10678,24,092 2973,72,834 b) Less Depreciation 3707,73,369 7250,38,853 c) Net Block 6970,50,723 1118,31,133 Capital Work In Progress 1611,56,897 500 Investment (6) 500 18880,89,947 Current Assets (7) 18793,58,194 397,37,409 Loans & Advances (8) 455,85,371 19278,27,356 19249,43,565 1670,93,534 Less : Current Liabilities & Provisions (9) 1870,71,943 17607,33,822 NET CURRENT ASSETS 17378,71,622 25976,04,308 TOTAL 25960,79,742 Notes to Accounts (15) Schedules referred to above form part of the Accounts As per our report attached. For and on behalf of the Council For K.S.Aiyar & Co. CMA Arup Sankar Bagchi CMA Kaushik Banerjee Chartered Accountants Director -Finance Secretary Firm Regn. No. : 100186W S.Ghosh CMA Manas Kumar Thakur Partner President Membership No. : 050927 Kolkata Dated : 29th Sept.,2016¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 46 The Institute of Cost Accountants of India Income And Expenditure Account for the year ended 31st March, 2016 (With NIRC) Previous Year Current Year 2014-15 PARTICULARS Sch. No. 2015-16 Rs. Rs. INCOME : 422,81,718 Membership & Other Fees (10) 363,97,166 5710,83,203 Tuition & Other Fees (11) 4592,96,119 2201,70,816 Examination & Other Fees (12) 1755,66,662 268,98,369 C. P.D & Other Programme Fees 216,01,223 20,69,276 Journal Subscription incl. Advertisement 12,94,969 3,22,033 Sale of Publication 14,61,828 1681,19,172 Interest 1296,11,577 97,91,013 Other Income 67,03,271 10407,35,600 TOTAL 8319,32,815 EXPENDITURE : 2483,92,666 Establishment (13) 2468,93,494 1185,50,864 Office Expenses (14) 1283,72,157 12,82,843 Statutory Audit Fees 13,87,795 140,92,226 Travelling & Conveyance 144,25,231 1433,66,841 Examination Expenses 1098,91,100 293,12,714 Council & Committee Meeting Expenses 268,16,467 16,43,384 Election Expenses incl. Tribunal 181,14,217 200,48,267 Journal Expenses 198,05,127 86,89,880 Membership Subscription To Foreign Bodies 92,30,410 39,63,953 Conference & Meeting International 43,44,466 362,16,310 C. P.D, Technical Skill Development & Other Programme Expenses 338,20,756 179,04,059 Professional Development Expenses 89,97,360 1370,70,666 Coaching Expenses 1193,75,788 312,38,746 Study Materials & Prospectus Consumed 399,00,457 6,06,967 Publication Stock Consumed 4,67,014 26,04,778 Sundry Assets Written Off ( Stock & Debtors ) 6,33,360 629,52,568 Depreciation (5) 737,88,184 8779,37,732 TOTAL 8562,63,383 1627,97,868 Balance being excess of Income over Expenditure c/d (243,30,568) Previous Year Current Year 2014-15 PARTICULARS 2015-16 Rs. Sch. No. Rs. 1627,97,868 Balance being deficit of Expenditure over Income b/d (243,30,568) ( 8,73,533)Prior Period Adjustment (Net) (14A) (11,23,803) 1619,24,335 Balance being deficit of Expenditure transferred to General Fund (254,54,371) Notes to Accounts (15) Schedules referred to above form part of the Accounts As per our report attached. For K.S.Aiyar & Co. For and on behalf of the Council Chartered Accountants CMA Arup Sankar Bagchi CMA Kaushik Banerjee Firm Regn. No. : 100186W Director -Finance Secretary S.Ghosh Partner CMA Manas Kumar Thakur Membership No. : 050927 President Kolkata Dated : 29th Sept.,2016¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 47 The Institute of Cost Accountants of India SCHEDULE FORMING PART OF ACCOUNTS as at 31st March, 2016 SCHEDULE NO.1: GENERAL FUND Previous year Current year 2014-15 PARTICULARS 2015-16 Rs. Rs. Rs. 23803,34,810 Balance as per Previous Balance Sheet 25774,03,797 Add : 205,64,323 i) Capitalization of Chapter's Land & Building 13,58,705 14,14,524 ii) Transfer of Capital- Kothagudem Chapter (Closed) 129,69,010 iii) Transfer from Library Fund 2,53,022 16,11,727 24152,82,667 25790,15,524 Less : i) Adjustment against 20,62,544 Stock of Study Material & Prospectus 1 9,15,393 4,17,487 Building Renovation - Chapter - 19,15,393 24128,02,636 25771,00,131 26,76,826 Add : Entrance Fees (Member) 26,23,109 24154,79,462 25797,23,240 1619,24,335 Add : Net Surplus for the year as per Income & Expenditure Account (254,54,371) 25774,03,797 Total 25542,68,869 SCHEDULE NO. 2: EMPLOYEES' GRATUITY FUND Previous year Current year 2014-15 PARTICULARS 2015-16 Rs. Rs. 70,24,164 Balance as per Previous Balance Sheet 23,08,288 1,37,547 Add : Contribution for the year 3,55,035 71,61,711 26,63,323 2,12,132 Add : Interest earned on Fixed Deposit of Fund for the year 1,19,770 42,09,655 Less : Amount Paid to Trust - 8,55,900 Less : Gratuity paid to Employees' during the year 12,51,177 23,08,288 Total 15,31,916 SCHEDULE NO. 3: MISC. PRIZE FUND Previous year Current year 2014-15 PARTICULARS 2015-16 Rs. Rs. 60,72,210 Balance as per Previous Balance Sheet 62,70,924 1,84,705 Add : Addition during the year 5,92,299 4,14,114 Add : Income credited during the year 9,51,461 (4,00,105)Less : Cost of the prize (2,14,734) 62,70,924 Total 75,99,950 SCHEDULE NO. 4: OTHER FUND Previous year Current year 2014-15 PARTICULARS 2015-16 Rs. Rs. 2,99,023 Building Fund 3,70,550 2,53,022 Library Fund 7,61,488 110,69,254 Misc. Fund 315,46,969 116,21,299 Total 326,79,007¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 48 SCHEDULE NO. 5: FIXED ASSETS Gross Block Depreciation/Amortisation Net Block Opening Addition Add/(Less) : Total Upto For the Add/(Less) : Upto This year Last year Description of Assets Cost during the Adjustment as on 01.04.15 year Adjustment 31.03.2016 2015-16 2014-15 01.04.15 period 31.03.2016 Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Tangible Assets : FREEHOLD LAND 1560,03,303 (2,83,463) 1557,19,840 2,83,463 (2,83,463) - 1557,19,840 1557,19,840 LEASEHOLD LAND 645,94,039 47,507 646,41,546 47,87,951 9 ,48,015 57,35,966 589,05,580 598,06,088 FREEHOLD BUILDING 5624,90,212 86,97,876 17,58,295 5729,46,383 1555,08,934 4 11,95,073 1967,04,007 3762,42,376 4069,81,278 FURNITURE & FITTINGS 639,57,042 28,21,628 18,38,808 686,17,478 253,35,235 4 2,86,897 296,22,132 389,95,346 386,21,807 LIBRARY BOOKS 112,39,150 6,01,475 (99,027) 119,39,652 112,39,150 8 ,04,688 (1,04,186) 119,39,652 - - OFFICE EQUIPMENTS 641,40,193 57,78,204 36,41,997 735,60,394 282,54,359 6 6,70,515 349,24,874 386,35,520 358,85,834 GENERATORS 74,56,674 59,26,896 (9,88,905) 123,94,665 31,80,535 1 0,05,275 41,85,810 82,08,855 42,76,139 LIFT 107,83,035 2,75,238 110,58,273 18,85,748 1 3,75,879 32,61,627 77,96,646 88,97,287 MOTOR CAR 5,10,460 5,10,460 3,85,205 1 8,788 4,03,993 1,06,467 1,25,255 COMPUTER 524,05,906 20,58,336 5,21,048 549,85,290 468,35,963 4 4,43,155 512,79,118 37,06,172 55,69,943 CYCLE 8,368 8,368 8,368 - 8,368 - - Intangible Assets : SOFTWARE 288,23,305 105,07,934 21,10,504 414,41,743 196,67,923 1 30,39,899 327,07,822 87,33,921 91,55,382 10224,11,687 366,67,587 85,46,764 10678,24,092 2973,72,834 7 37,88,184 (3,87,649) 3707,73,369 6970,50,723 7250,38,853 Previous Year 8656,96,346 1504,63,439 62,51,902 10224,11,687 2344,20,266 6 29,52,568 - 2973,72,834 7250,38,853 6312,76,080 Capital-work in Progress (including Capital Advance Rs 1,97,58,800). Adjustment/Capitalization pending on account of either Court Order of Patna Rs.125 lakhs or decision by sister Institute Rs.60.28 lakhs for Ajmer Centre of Excellence and others Rs.12.30 lakhs. 1611,56,897 1118,31,133¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 49 SCHEDULE NO. 6: INVESTMENT (AT COST) Previous year Current year 2014-15 PARTICULARS 2015-16 Rs. Rs. SHARES OF CO-OPERATIVE TRUST : 50 Shares of Rs.10/- each in 500 Rohit Chambers Premises Co-operative Society Limited,Mumbai 500 (earlier described as Jai Brindaban Premises Trust Fund, Bombay) 500 TOTAL 500 SCHEDULE NO. 7: CURRENT ASSETS Previous year Current year 2014-15 PARTICULARS 2015-16 Rs. Rs. Stock : 11,29,967 - Publication Stock (at Cost) 9,97,909 39,24,174 - Paper Stock (at Cost) 3 9,34,459 153,00,025 - Study Material incl.Prospectus Stock (at Cost) 109,76,891 26,52,482 - Stock of Other Material ( at Cost ) 2 1,40,707 206,04,878 Sundry Debtors 153,60,426 947,85,543 Other Receivables 825,49,815 Cash and Bank Balances : 11,62,221 Cash in hand 1316410 14,453 Postage Stamp in hand - Cheques in hand Balances with Scheduled Banks : 744,19,732 On Current Account 588,83,270 451,64,856 On Savings Account 451,24,772 16289,31,616 Fixed Deposits with Banks : 16580,73,535 18880,89,947 Total 18793,58,194 SCHEDULE NO.8: LOANS AND ADVANCES Previous year Current year 2014-15 PARTICULARS 2015-16 Rs. Rs. 1,41,786 Building Loan to Employees 28,337 5,17,552 Vehicle Purchase Advance to Employees 2,21,078 84,19,731 Other Advances 7 8,62,262 6,54,750 Festival Advance to Employees 5,57,220 57,66,468 Advance Membership Subscription to Foreign Bodies 6 6,63,330 169,03,634 TDS Receivable 227,38,743 19,85,010 Prepaid Expenses 1 9,58,450 53,48,478 Deposit 5 5,55,951 397,37,409 Total 455,85,371¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 50 SCHEDULE NO.9: CURRENT LIABILITIES AND PROVISIONS Previous year Current year 2014-15 PARTICULARS 2015-16 Rs. Rs. Current Liabilities : 89,56,226 Library Deposit 77,43,955 310,63,691 Sundry Creditors 393,74,527 - Current Account with RC & Chapter 102,16,735 1201,69,339 Other Liabilities 1147,04,074 14,31,675 TDS Payable 37,97,835 54,72,603 Provisions 112,34,817 1670,93,534 Total 1870,71,943 SCHEDULE OF PROVISIONS : Previous year Current year 2014-15 PARTICULARS 2015-16 Rs. Rs. Head Quarters 40,000 - Grants to Co-operative Credit Society 40,000 Provision for Expenses 8,41,365 - SIRC 14,76,704 2,43,206 - NIRC (35,766) 26,72,534 - WIRC 42,82,400 16,75,498 - Chapters 54,71,479 54,72,603 Total 112,34,817 SCHEDULE NO.10: MEMBERSHIP & OTHER FEES Previous year Current year 2014-15 PARTICULARS 2015-16 Rs. Rs. 310,96,634 Annual Membership Fees 282,84,388 60,30,512 Members Certificate of Practice Fees 62,69,910 90,635 Grad C.W.A. Fees 49,555 35,51,137 Members Complaint / Restoration Fees/Nomination Fees 3,39,478 5,000 Certified Facilitation Centre Fees 8,500 14,63,799 Membership & Certification Fees - IMA(USA) 14,21,335 44,000 Certificate of Good Standing 24,000 422,81,718 Total 363,97,166 SCHEDULE NO.11: TUITION AND OTHER FEES Previous year Current year 2014-15 PARTICULARS 2015-16 Rs. Rs. 163,15,500 Student Registration Fees 121,65,000 70,44,339 Practical Training Registration Fees 58,67,687 23,99,600 Practical Training/Subject Exemption Fees 20,40,988 4896,65,933 Tuition Fees 3868,07,086 374,71,350 CAT Course Income 298,55,418 115,67,775 Revalidation of Coaching Completion Certificates Fees 67,79,141 53,27,917 Sale of Prospectus 25,21,738 12,81,012 Sale of Study Notes 132,55,961 9,777 Sale of Postal Coaching,Revalidation & Denovo Forms 3,100 5710,83,203 Total 4592,96,119 SCHEDULE NO.12: EXAMINATION AND OTHER FEES Previous year Current year 2014-15 PARTICULARS 2015-16 Rs. Rs. 2149,06,296 Examination Fees 1725,32,865 36,36,319 Verification of Answers Paper Fees 29,22,000 12,080 Sale of Suggested Answer including Scanner 120 16,16,121 Sale of Exam. Forms 1,11,677 2201,70,816 Total 1755,66,662¹Hkkx III—[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 51 SCHEDULE NO.13: ESTABLISHMENT Previous year Current year 2014-15 PARTICULARS 2015-16 Rs. Rs. 1977,47,198 Salaries & Allowances 1988,45,872 79,33,234 Employer's Cont. to Employees' Gratuity Fund 36,03,612 172,21,892 Employer's Cont. to Employees' Provident Fund 190,54,804 3,624 Employer's Cont. to Employees' Benevolent Fund 3,204 110,03,692 Employer's Cont. to Employees' Leave Encashment 84,80,557 40,55,817 Employees' Leave Encashment - Existing 42,68,315 62,72,998 Medical Expenses 68,52,387 8,33,662 Leave Travel Allowance to Employees 10,11,992 8,86,544 RPFC Administration & E.D.L.I. Inspection Charges 13,26,516 24,34,005 Training & Development (H.R.D.) 34,46,235 2483,92,666 Total 2468,93,494 SCHEDULE NO.14: OFFICE EXPENSES Previous year Current year 2014-15 PARTICULARS 2015-16 Rs. Rs. 82,79,134 Printing & Stationery 75,23,628 128,33,505 Postage,Telegrams,Telephones & Fax 117,17,895 5,67,527 Internal Audit Fees 33,56,725 96,80,224 Electricity Charges 104,34,457 3,34,504 Generator Expenses 2,30,025 17,44,295 Rates & Taxes 80,23,301 6,74,431 Insurance 8,94,406 114,54,002 Repair & Maintenance 109,65,646 16,11,194 Car Expenses 16,50,465 7,820 Interest on Caution Money Deposit 7,820 26,49,409 Legal Charges 61,79,600 2,84,336 Bank Charges 1,81,482 49,97,116 Computer Maintenance Expenses 43,66,606 167,81,214 Public Relation Expenses 137,47,339 31,63,128 Watch & Ward Expenses 46,29,463 6,62,979 Books & Periodicals 6,24,567 7,97,989 Delegate Fee 3,47,314 1,70,415 Gazette Notification 1,05,350 24,64,891 Staff Welfare 24,15,624 97,35,212 Rent 88,92,34452 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 208,17,617 Administrative Charges 249,79,539 88,39,922 Sundry Expenses 70,98,561 1185,50,864 Total 1283,72,157 SCHEDULE NO. 14A: PRIOR PERIOD ADJUSTMENT Previous year Current year 2014-15 PARTICULARS 2015-16 Rs. Rs. Prior Period Income 84,502 HQ 42,21,656 38,25,197 EIRC 1,05,063 6,94,156 NIRC 2,874 57,89,869 Chapters of WIRC 2,90,999 1,04,470 Chapters of SIRC 2,04,415 36,888 Chapters of EIRC 32,927 4,400 Chapters of NIRC 83,900 105,39,482 Total (A) 49,41,834 Prior Period Expenses 25,49,732 HQ 45,76,165 1,07,828 WIRC - - SIRC - 72,52,277 EIRC 3,31,500 7,75,292 NIRC 1,17,808 2,20,756 Chapters of WIRC 1,41,842 2,89,224 Chapters of SIRC 8,41,282 37,779 Chapters of EIRC 55,660 1,80,127 Chapters of NIRC 1,380 114,13,015 Total (B) 60,65,637 (8,73,533) PRIOR PERIOD ADJUSTMENT (A-B) (11,23,803)¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 53 The Institute of Cost Accountants of India CASH FLOW STATEMENT AS ON 31.03.2016 Previous Year Current Year 2014-15 PARTICULARS 2015-16 Rs Rs Rs CASH FLOW FROM OPERATING ACTIVITIES 1619,24,335 NET SURPLUS BEFORE TAXATION AND EXTRAORDINARY ITEM (254,54,371) 629,52,568 ADD- DEPRECIATION 737,88,184 2248,76,903 OPERATING SURPLUS BEFORE WORKING CAPITAL CHANGES 4 83,33,813 (118,42,837)INCREASE/DECREASE IN CURRENT LIABILITIES 199,78,409 (374,11,837)INCREASE/DECREASE IN CURRENT ASSETS (165,88,900) (492,54,674) 365,67,309 1756,22,229 NET CASH FROM OPERATING ACTIVITIES 849,01,122 CASH FLOW FROM INVESTMENT ACTIVITIES 1012,62,272 PURCHASE OF FIXED ASSETS 951,25,818 - DECREASE IN INVESTMENT - 1012,62,272 NET CASH FROM INVESTING ACTIVITIES 951,25,818 CASH FLOW FROM FINANCING ACTIVITIES 260,39,455 INCREASE IN CAPITAL 239,29,805 260,39,455 NET CASH FROM FINANCING ACTIVITIES 239,29,805 1003,99,412 NET INCREASE IN CASH AND CASH EQUIVALENT 137,05,109 16492,93,466 ADD- CASH & CASH EQUIVALENT AT THE BEGINNING OF THE PERIOD 17496,92,878 17496,92,878 CASH & CASH EQUIVALENT AS AT 31.03.2015 17633,97,987 11,76,674 Cash 13,16,410 16289,31,616 Fixed Deposit 16580,73,535 744,19,732 Bank Balance - Current A/c 588,83,270 451,64,856 Bank Balance - Savings A/c 451,24,772 17496,92,878 17633,97,987 As per our report attached For and on behalf of the Council For K.S.Aiyar & Co. CMA Arup Sankar Bagchi CMA Kaushik Banerjee Chartered Accountants Director -Finance Secretary Firm Regn. No. : 100186W S.Ghosh CMA Manas Kumar Thakur Partner President Membership No. : 050927 Kolkata Dated : 29th September,2016 NOTES FORMING PART OF ACCOUNTS FOR THE YEAR ENDED 31ST MARCH, 2016 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 Six Chapters are consolidated by adding together the value of assets and liabilities, income and expenses after eliminating all material intra group balances, intra group transactions and resultant unrealized surplus/deficit. Necessary adjustments are made wherever required.54 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 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 IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 55 (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 Headquarters, Kolkata, New Delhi office, four Regional Councils and Eighty Eight chapters. Accounts of Chandrapur, Jhagrakhand Chirimiri, Konkan, Korba, Neyveli, Silchar, Ghaziabad and Jammu Srinagar Chapters not included having not received. However previous year balance sheet figures of these chapters have been considered for consolidation (refer – Annexure 1 ). 2. Exemption in respect of Income Tax has been granted u/s 10(23A) read with Section 11 of the Income Tax Act,1961. As such no provision for Income Tax has been made. No provision for Deferred Tax Asset and Liability is considered necessary. 3. All Prize Funds maintained by the Institute have been incorporated in the accounts together with relevant investment in Fixed Deposit thereof. The funds have been sponsored by different donors. 4. Fixed Deposit of Rs. 165, 80, 73,535/- includes Rs.33, 27,133/- towards Misc prize and other fund against the fund of Rs.75,99,950/- and Rs. 3,26,79,007/-, in the absence of specific earmarked amount, the same await identification. 5. Other Advances include Rs. 1,36,097/- (previous year Rs.1,36,097/-) due from a former Council Member owing to disallowances by the MCA, Govt. of India. The mater is continuing to be subjudice. 6. Statutory Audit Fees includes:- Statutory Audit Fees (HQ) Rs.4,80,700 /- Re-imbursement of out of Pocket Expenses Rs. 10,282 /- Rs.4,90,982/- 7. (i) Headquarters 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.80,87,75,111/- includes Rs.25,74,535/- for Misc prize and other fund. e) The following properties which have not yet been transferred in the name of the Institute and do not have a clear title in view of court order or otherwise are being shown as “capital Advance” in schedule 4 (CWIP). Centre of Excellence Ajmer - Rs. 60, 28,800/- Chandigarh Panchkula - Rs. 12, 30,000/- Patna - Rs. 1,25,00,000/- Total Rs. 1, 97, 58,800/- (ii) WIRC a. Library Deposit of Rs. 5, 81,405 outstanding since 31.03.2010 have been written back during the year.56 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] b. Claims suspense Rs. 20,77,565 for 2013-14, Rs. 81,176 for 2014-15 and Claims Suspense FDAPL Rs. 67,30,000 appearing under Other Liabilities in Sch 9 and claims receivable of equal amount appearing under Other Receivables in Sch 7 in the consolidated accounts has remained static during the year. c. The land at CIDCO Navi Mumbai was purchased in the name of HQ. The money advanced by WIRC amounting to RS. 12, 60,937 towards the said land appearing under Schedule Loans/Advances & Deposits have been refunded by HQ. d. Legal charges amounting to Rs.196630 has been incurred during the current financial year. (iii) SIRC a. FD with IOB to the tune of Rs. 8, 45,222 has been earmarked towards closing balances of Endowment/Memorial Funds, Building Development Fund etc. b. During the FY 2015-16 Library Deposit remaining unclaimed beyond 3 years amounting to Rs.39,000/- for the card nos. 11998 - 12099 has been transferred to Regional Council Fund. In the event of any refund arising in future, it will be paid from fund. c. In the FY 2015-16, property tax and water tax were revised retrospectively by respective local authorities with effect from April 2010 and expenditure in respect of rates and taxes include Rs.4,42,440/- in respect of arrears upto FY 2014-15 in respect of the above retrospective revision. (iv) EIRC a. Liabilities by way of Sundry Creditors relating to earlier years amounting to Rs. 1, 05,062/- and no longer payable are written back as Prior Period Income. b. Sundry advances amounting to Rs. 53,500/- relating to earlier years and no longer receivable is written off as Prior Period Expenses as per resolution passed in the Council meeting No 272 dated 12.06.16. c. As per resolution passed in the council Meeting No 270 dated 19.12.15 an amount of Rs.2, 78,000/- shown as advance relating to earlier years and representing Staff welfare is being shown as Prior Period Expenses. d. Gratuity premium of Rs. 10, 04,229/- (difference between opening & closing net liability recognized by Actuarial valuation of LICI) not considered in the accounts of 2015-16. The amount has been provided in the consolidated income and expenditure account under employer’s contribution to gratuity fund with corresponding provision under other liabilities. e. The EIRC had a lease agreement with SBI, Harish Mukherjee Road Br. The Lease agreement expired on 31.12.2015 and EIRC had not renewed it. Repeated requests by EIRC to SBI to vacate the premises have not yielded any result. EIRC has not received rent from SBI since expiry of lease deed. f. An amount of Rs.1,60,44,103/- is lying from the previous year in CWIP pertaining to renovation expenditure incurred in FY 2012-13 & 2013-14 for EIRC premises. Accordingly no depreciation has been provided pending decision on capitalization. (v) NIRC The Auditor of the NIRC has reported that “pending final decision/outcome of the central council and the uncertainty with regard to the claims receivables, resolution of the meeting dated 6th October, 2015 as stated above was not given full effect and the regional council debited the “claims receivable” with Rs. 41,44,422/- with a corresponding credit to the “claims suspense” account as adopted and approved by the Regional Council in its meeting held on 22.11.2015, 27.11.2015 and 25.05.2016. The assets and liabilities have been stated higher to that extent.” In this matter a Writ Petition has been filed in the High Court of Delhi being W.P.(C) 6030/2016 and the Hon’ble Court has issued the following orders, which are reproduced : 15th July, 2016 “Issue notice. Notice is accepted by Learned counsel appearing for respondent No.1. Notice shall issue to respondent Nos . 2 to 8, returnable on 22nd August, 2016. Learned counsel for the petitioner contends that respondent No.8, who was appointed as the Chartered Accountant by respondent No.2, had resigned on 22.07.2015 and thereafter no Chartered Accountant was appointed by respondent No.2. He contends that the Chartered Accountant appointed by respondent No.1 was not permitted to audit the account. It is contended that respondent No.2 has called for an Annual General Meeting scheduled to be held on 18th July, 2016 at 5 p.m. The agenda of the meeting is, inter alia, to receive the Annual Report for the year ended 31.03.2016, to adopt the audited accounts for the year ended 31.03.2016, to appoint Auditors for the year 2016-17. It is contended that since there was no Auditor to audit the accounts, purported audit accounts could not put for adoption in the said meeting. The notice fixing the meeting in July, 2016 was issued on¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 57 30.06.2016. The petitioner has come at the very last minute. In view thereof, no interim orders can be granted at this stage except to direct that any decision taken in the Annual General Meeting scheduled to be held on 18.07.2016 in so far as it pertains to the above agenda items, shall be subject to further orders of this Court. Dasti under signatures of the Court Master.” 22nd August, 2016 “Learned counsel appearing for respondent No.1 prays for time to file counter affidavit. Let the same be filed within four weeks. Learned counsel appearing for respondent Nos.2 to 8 submits that the counter affidavit is ready. An advance copy has been furnished to the counsel for the petitioner. Let the counter affidavit be filed in the Registry within two days. Rejoinder, if any, be filed within four weeks thereafter. Renotify on 06.12.2016.” The Council at its 302nd Meeting held on 19.9.2016 has resolved that: “Annual Accounts of the Institute for 2015-16 was approved without debit notes raised on Council Member by NIRC in accordance with Council decision at its 297th Meeting held on 7th and 20th March, 2016 and consolidation of unaudited accounts of NIRC subject to opinion of Solicitor General of India whether such consolidation can be made.” In the 300th Meeting of Council held on 21.7.2016, it was decided that since the matter is pending before the Hon’ble High Court of Delhi, as of now the Accounts of NIRC cannot be consolidated with the Accounts of the Headquarters. In the said meeting, the Council also decided that in view of order of Hon’ble High Court of Delhi, any decision taken in the AGM scheduled to be held on 18.07.2016 in so far as it pertains to receive the Annual Report for the year ended 31.03.2016, to adopt the audited accounts for the year ended 31.03.2016, to appoint Auditors for the year 2016-17, shall be subject to further orders of the Court. Accordingly, the Council decided that at present it is not in a position to take decision regarding condonation of delay in conducting AGM by NIRC. In accordance with decision taken by the Council at its 297th Meeting held on 7th and 20th March, 2016, NIRC was directed to withdraw the debit notes till the Council takes a decision on the basis of recommendation of Statutory Auditor of the Institute. NIRC was also asked how they have arranged to publish their Annual Report without the Auditor’s Report since no Auditor was appointed in the last Annual General Meeting of the NIRC. The Council at its 296th meeting held on 7th, 8th & 29th November, 2015 decided to engage the Statutory Auditor of the Institute on the following matters to advise the Council on suitable course of action: 1. Review the qualifications of the auditor of NIRC in the audit report for 2014-15 and make suitable recommendations. 2. Status of unsigned vouchers of NIRC for 2013-14 & 2014-15 and make suitable recommendations. The recommendations submitted are under active consideration. In the said meeting, the Council also appointed M/s. K.S. Aiyar & Co., Chartered Accountants as Auditor of NIRC for financial year 2015-16 who have expressed their inability. However, NIRC claimed to have got their accounts for the financial year 2015-16 audited by the earlier auditor without being appointed in the Annual General Meeting held on 10.09.2015 under supervision of Headquarters. In view of legal opinion obtained by the Institute from Learned Solicitor General of India, the Accounts of NIRC have been considered in the Consolidated Financial Statements of the Institute for the financial year 2015-16 as per decision of the Council at its 302nd meeting held on 19. 9.2016. The matter is pending before the Hon’ble Court for further orders. Chapters: 1. Bhubaneshwar: a. Land/Building of the Chapter has been shown in the books of accounts as per previous practice. b. Two new Funds created during the year namely Nayan Kishore Sahoo Memorial Fund & Ashalata Mishra Memorial Fund with corpus of Rs.1,42,893/- and Rs.50,000/- 2. Thrissur Capital expenditure exceeding Rs.1,00,000 (Furniture/Fittings Rs. 5,00,325 & Air Conditioner Rs.3,75,200) to be ratified by the AGM. 3. Cochin a. Full time course was conducted for 10 students. The net income from course is Rs.2, 78,730 and has been shown under oral coaching fee.58 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] b. Half time course was conducted for 25 students. Net income from the course is Rs. 2, 65,855 and same has been shown under oral coaching fee. 4. Madurai Fixed Assets valued Rs.4, 65,500 which is wrongly accounted old material account is transferred to Fixed Assets account during this year. Depreciation on the above asset Rs. 1, 20,045 for previous period has been charged during current FY. 5. Pune a. An amount of Rs 2 crore taken as a loan from WIRC has been repaid along with the outstanding interest of Rs.11, 33,677/- to WIRC in the current financial year. b. During the year Rs.1, 33,000/- on account of legal charges has been incurred i.e. debited in professional fees of income expenditure account. The same has been reinstated in legal expenses account at the time of consolidation. 6. Ludhiana A sum of Rs. 1,49,446.75 is due from past years from Mr.R.C. Singhal, a past Chairman of Ludhiana chapter inclusive of Rs. 1330/- and Rs.5930/- incurred by Mr. Ramesh Talwar and Mr.Sanjib Jain respectively. Appropriate Action under section 138 of N.I. Act has been initiated. 7. 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 2016, the unutilized balance lying to the credit of the employees amounting to Rs.1, 59, 95,808/- b) On 31/10/2014, the KSEB had issued a short assessment bill for the period from December 2007 to July 2014 demanding an amount of Rs. 6, 45,005/-. The Kochi chapter has contested the same and filed a writ petition before the Hon’ble High court of Kerala. The Hon’ble High Court has not decided on the same till date. c) Amount claimed by a contractor disputed by WIRC Rs. 48.83 lacs against this Institute has made a counter claim of Rs. 67.30 lakhs. d) There is a legal suit filed by ex contractual employees against EIRC claiming compensation. This is contested by EIRC in Court of Law. The quantum is yet to be ascertained. e) Works contracts tax amounting to Rs 8.73 lakhs on construction contract of Rs 1.09 crore has not been paid/provided as Cochin chapter is not registered with the department. In the event of contractor not submitting Form 20H/IEE the Institute may have to pay the amount and accordingly disclosed as contingent liability. f) IT Dept. has issued intimations u/s 200A of IT Act, 1961, to Raipur Chapter imposing late filing fees of TDS returns u/s 234E. The chapter has filed appeals with the Commissioner of IT Appeal u/s 246(1) (a). The decision of the appeal is pending. 8. 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). 9. Probability of claims on account of certain statutory liabilities including post retirement benefits of employees, the quantum of which are unascertainable at this stage. 10. Necessary adjustment entries pertaining to Regional Councils and Chapters have been made at the time of consolidation of accounts. 11. Southern India Regional Council and seventeen Chapters (Ajmer-Bhilwara, Gorakhpur, Cochin, Hyderabad, Mangalore, Nellai-Pearl City, Tiruchirapalli, Erode, Bokaro, Bhubaneswar, Guwahati, Hazaribag Ranchi, Bhilai, Vindhyanagar, Bhadrabati-Simoga, Agartala) have not submitted declaration in the form of Representation Letter signed by their auditors to ensure compliance of requirements of Accounts Closing Circular dated 17.05.2016. However Auditors of these chapters have issued unqualified audit report which the Statutory Auditors have considered in forming their opinion. 12. Accounts of the SIRC & four Chapters (Hazaribag, Naihati-Ichapur, Nellai Pearl City, Vijaywada) are not signed by their respective Treasurers in terms of Clause 12 (3) (iii) of the Chapter bye-laws. 13. Accounts of the seven chapters (Dhanbad-Sindri, Faridabad, Jaipur, Pondicherry, Talcher –Angul , Nara Nangal and Siliguri Gangtok) remain unaudited reflecting total assets of Rs 0.66 crores and revenue of Rs 0.26 crores. 14. Based on the available information as at 31st March, 2016, 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”. 15. Previous year’s figures have been regrouped and rearranged wherever necessary to conform to the current year’s groupings. For and on behalf of the Council¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 59 Place : Kolkata Date : 29th September, 2016 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA STATUS OF RECEIPT OF ANNUAL ACCOUNTS FOR THE F.Y. 2015-16 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 Chandrapur Chapter of ICAI # 8 Hyderabad Chapter of ICAI 9 Goa Chapter of ICAI 9 Kottayam Chapter of ICAI 10 Indore-Dewas Chapter of ICAI 10 Madurai Chapter of ICAI 11 Jabalpur Chapter of ICAI 11 Mangalore Chapter of ICAI 12 Jhagrakhand-Chirimiri Chapter of ICAI # 12 Mettur-Salem Chapter of ICAI 13 Kalyan-Ambarnath Chapter of ICAI 13 Mysore Chapter of ICAI 14 Kolhapur-Sangli Chapter of ICAI 14 Nellai-Pearl City Chapter of ICAI 15 Konkan Chapter of ICAI # 15 Nellore Chapter of ICAI 16 Korba Chapter of ICAI # 16 Neyveli Chapter of ICAI # 17 Kutch-Gandhidham Chapter of ICAI 17 Palakkad Chapter of ICAI 18 Nagpur Chapter of ICAI 18 Pondicherry Chapter of ICAI 19 Nasik-Ojhar Chapter of ICAI 19 Ranipet-Vellore Chapter of ICAI 20 Navi Mumbai Chapter of ICAI 20 Thrissur Chapter of ICAI 21 Pimpri–Chinchwad–Akurdi Chapter of ICAI 21 Tiruchirapalli Chapter of ICAI 22 Pune Chapter of ICAI 22 Trivandrum Chapter of ICAI 23 Raipur Chapter of ICAI 23 Ukkunagaram Chapter of ICAI 24 Surat-South Gujarat Chapter of ICAI 24 Vijayawada Chapter of ICAI 25 Vapi-Daman-Silvassa Chapter of ICAI 25 Visakhapatnam Chapter of ICAI 26 Vindhyanagar Chapter of ICAI EASTERN REGION NORTHERN REGION SL.NO. NAMES SL.NO. NAMES 1 EASTERN INDIA REGIONAL COUNCIL 1 NORTHERN INDIA REGIONAL COUNCIL 2 Agartala Chapter of ICAI 2 Agra-Mathure Chapter of ICAI 3 Asansol Chapter of ICAI 3 Ajmer-Bhilwara Chapter of ICAI 4 Bokaro Steel City Chapter of ICAI 4 Allahabad Chapter of ICAI 5 Bhubaneswar Chapter of ICAI 5 Chandigarh-Panchkula Chapter of ICAI 6 Cuttack Jagatsinghpur Kendrapara Chapter of 6 Dehradun Chapter of ICAI 7 Dhanbad-Sindri Chapter of ICAI 7 Faridabad Chapter of ICAI 8 Durgapur Chapter of ICAI 8 Ghaziabad Chapter of ICAI # 9 Guwahati Chapter of ICAI 9 Gorakhpur Chapter of ICAI 10 Hazaribag Chapter of ICAI 10 Gurgaon Chapter of ICAI 11 Howrah Chapter of ICAI 11 Hardwar-Rishikesh Chapter of ICAI 12 Jajpur-Keonjhar Chapter of ICAI 12 Jaipur Chapter of ICAI 13 Jamshedpur Chapter of ICAI 13 Jalandhar Chapter of ICAI60 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 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 19 Rourkela Chapter of ICAI 19 Lucknow Chapter of ICAI 20 Sambalpur Chapter of ICAI 20 Ludhina Chapter of ICAI 21 Serampore Chapter of ICAI 21 Naya Nangal Chapter of ICAI 22 Silchar Chapter of ICAI # 22 Noida Chapter of ICAI 23 Siliguri-Gangtok Chapter of ICAI 23 Patiala Chapter of ICAI 24 South Orissa Chapter of ICAI 24 Udaipur Chapter of ICAI 25 Talcher-Angul 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.