INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF THE BAR COUNCIL OF INDIA

jftLVhª löa Mhö&33004@99 REGD. NO. D. L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx III—[k.M 4 PART III—Section 4 çkf/dkj ls çdkf'kr PUBLISHED BY AUTHORITY la- 56] ubZ fnYyh] 'kqØokj] iQjojh 20] 2015@iQkYxqu 1] 1936 No. 56] NEW DELHI, FRIDAY, FEBRUARY 20, 2015/ PHALGUNA 1 , 1936 Hkkjrh; fofèkK ifj"kn~ vfèklwpuk ubZ fnYyh] 28 flrEcj] 2014 Lora=k ys[kk ijh{kd dh fjiksVZ Hkkjrh; fofèkK ifj"kn~ cksMZ ds lnL;ksa ds fy, Bkdqj oS|ukFk v¸;j ,aM da- pkVZMZ vdkmUVsaV~l ubZ fnYyh] eqacbZ] dksydkrk] psUubZ iVUkk vkSj paMhx<+ 1. foÙkh; fooj.kksa ij fjiksVZ geus Hkkjrh; fofèkK ifj"kn~ ds layXu foÙkh; fooj.k dh ys[kk ijh{kk dj yh gS ftlesa 31 ekpZ] 2014 rd rqyu i=k] vk; vkSj O;; ys[kk rFkk egRoiw.kZ ys[kk uhfr;ksa dk lkjka'k vkSj vU; Li"Vhdj.k tkudkjh lfEefyr gSaA 2. foÙkh; fooj.kksa ds fy, çcaèku dk mÙkjnkf;Ro çcaèku ykxw fofèk ds vuqlkj bu foÙkh; fooj.kksa dks rS;kj djus ds fy, mÙkjnk;h gSA bl mÙkjnkf;Ro esa mu foÙkh; fooj.kksa dks rS;kj fd;k tkuk vkSj mfpr çLrqrhdj.k ls lqlaxr vkUrfjd fu;a=k.k dh vfHkdYiuk] dk;kZUo;u vkSj j[kj[kko lfEefyr gksrk gS] tks mu rkfRod feF;k dFku ls eqDr gksrs gSa pkgs og diV ;k =kqfV ds dkj.k gksa ;k ughaA 3. ys[kkijh{kd dk mÙkjnkf;Ùo gekjk mÙkjnkf;Ro mu foÙkh; dFkuksa ij jk; O;Dr djuk gS] tks gekjh ys[kk ijh{kk ij vkèkkfjr gksrh gSA geus Hkkjrh; pkVZMZ vdkmaVsaV laLFkku }kjk tkjh ys[kk ijh{kk lacaèkh ekudksa ds vuqlkj viuh ys[kk ijh{kk dhA ;s ekud ;g vis{kk djrs gSa fd ge uhfrijd vis{kkvksa vkSj ;kstuk dk vuqikyu djsa rFkk bl ckjs esa ;qfDr;qDr vk'oklu vfHkizkIr djus ds fy, ys[kk ijh{kk djsa fd D;k foRrh; fooj.k rkfRod feF;k dFku ls eqDr gSaA ys[kk ijh{kk esa foRrh; ys[kkvksa dh jdeksa vkSj izdVuksa ds ckjs esa ys[kk ijh{kk lk{; vfHkizkIr djus dh i)fr dk ikyu djuk vUroZfyr gSA p;fur i)fr;ka ys[kk ijh{kd ds fu.kZ; ij fuHkZj djrh gSa ftlds vUrxZr foRrh; fooj.kksa dk rkfRod feF;k dFku ds tksf[keksa dk fuèkkZj.k vkrk gS pkgs og diV ;k =kqfV 889 GI/2015 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] ds dkj.k gks ;k ughaA mu tksf[ke lacaèkh fuèkkZj.k djus esa] ys[kk ijh{kd ,slh ys[kk ijh{kk i)fr;ksa tks bu ifjfLFkfr;ksa esa leqfpr gSa] dh vfHkdYiuk djus ds fy, foRrh; fooj.kksa dh vfLrRo dh rS;kjh rFkk muds mfpr izLrqfrdj.k ls lqlaxr vkUrfjd fu;a=k.k ij fopkj djrk gS u fd vfLrRo ds vkarfjd fu;a=k.k dh izHkkodkfjrk ij jk; vfHkO;Dr djus ds iz;kstu ds fy,A bl ys[kk ijh{kk esa iz;qDr ys[kk uhfr;ksa dh leqfprrk dk ewY;kadu djuk vkSj izcaèku }kjk fd, x, ys[kk izkDdyuksa dh ;qfDr;qDrrk vkSj lkFk gh foRrh; fooj.kksa dk lexz izLrqfrdj.k dk ewY;kadu Hkh lfEefyr gksrk gSA gekjk fo'okl gS fd og ys[kk ijh{kk lk{; tks geus izkIr fd;k gS] gekjh ys[kk ijh{kk jk; ds fy, vkèkkj iznku djus ds fy, i;kZIr vkSj mfpr gSA 4. jk; ge ;g fjiksVZ djrs gSa fd %& ¼d½ gekjh jk; vkSj loksZÙke tkudkjh ds vuqlkj rFkk gesa fn, x, Li"Vhdj.kksa ds vuqlkj] vfgZr jk; iSjk lacaèkh vkèkkj esa of.kZr fo"k; ds izHkkoksa ds flok;] foÙkh; fooj.k bl izdkj visf{kr jhfr esa fofèk }kjk ;Fkk visf{kr tkudkjh iznku djrs gSa vkSj Hkkjr esa lkekU;r% Lohdr` ys[kk fl)kUrksa ds vuq:i ,d lgh rFkk mfpr voyksdu izLrqr djrs gSa %& (i) rqyui=k dh n'kk esa 31 ekpZ] 2014 rd ifj"kn~ ds dk;Zdykiksa dh fLFkfr( (ii) vk; rFkk O;; ys[kk dh n'kk esa] ml rkjh[k dks lekIr o"kZ ds fy, vkfèkD; dh fLFkfrA ¼[k½ geusa lHkh tkudkjh vkSj Li"Vhdj.k vfHkizkIr dj fy, gSa tks gekjs loksZÙke Kku ,oa fo'okl ds vuqlkj gekjh ys[kk ijh{kk ds iz;kstu ds fy, vko';d FksA ¼x½ mDr ys[kk ifj"kn~ }kjk j[kh xbZ ys[kk cfg;ksa ds vuq:i gSaA ¼?k½ tgka rd bu cfg;ksa dh gekjs }kjk dh xbZ tkap dk lacaèk gS blls ;g izrhr gksrk gS fd gekjh jk; esa fofèk }kjk ;Fkk visf{kr mfpr ys[kk cfg;k¡ Åij ukfer ifj"kn~ }kjk j[kh xbZ gSaA dr` s Bkdqj oS|ukFk v¸;j ,aM dañ pkVZMZ vdkmUVsaV~l ,Qvkj,u 000038 ,u gLrk{kfjr ¼,eñihñ Bkdqj½] LFkku % ubZ fnYyh Hkkxhnkj rkjh[k % 28 flrEcj, 2014 ,eñuña 052473¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 3 rqyui=k (31 ekpZ, 2014 dh fLFkfr ds vuqlkj) vuqlwph 31 ekp]Z 2014 31 ekpZ] 2013 lañ dks dks fufèk;ksa ds lzksr % #i, #i, eq[; fufèk 1 25,36,92,780.96 12,94,16,316.00 vkoafVr fufèk 2 16,50,97,771.66 14,41,08,907.00 vkfLr;ka fufèk ¼lgk;rk vuqnku½ 3 2,26,95,216.00 2,54,42,814.00 _.k ,oa vfxze 20,00,000.00 20,00,000.00 vfxze :i esa izkIr fujh{k.k Qhl 10,29,15,830.00 11,14,49,930.00 lac) laLFkkvksa@dkWyst ls izfrHkwfr fu{ksi 10,17,45,000.00 9,03,50,000.00 pkyw nkf;Ro vkSj izko/kku 4 6,01,81,679.65 4,46,91,386.00 ;ksx 70,83,28,278.27 54,74,59,353.00 fufèk;ksa dk mi;kstu % fLFkj vkfLr;ka ¼'kq) Cykd½ 5-6 3,63,77,782.85 4,07,60,935.00 vkoafVr fuos'k 7 16,50,97,771.66 14,41,08,907.00 vU; [kpsZ % vuqlwfpr cSadksa esa tek jde 8 39,52,20,638.84 21,84,53,143.00 pkyw vkfLr;ka] _.k vkSj vfxze 9 11,16,320,84.92 14,41,36,368.00 ;ksx 70,83,28,278.27 54,74,59,353.00 ys[kkdj.k uhfr;ka vkSj ys[kkvksa ij fVIi.k 17 vuqlwph la- 1 ls 17 ys[kk ds vfHkUu vax gSaA le la[;kad rkjh[k dh gekjh fjiksVZ ds vuqlkj dr` s Hkkjrh; fofèkK ifj"kn~ dr` s Bkdqj] oS|ukFk v¸;j ,aM dañ pkVZMZ vdkmUVsaV~l ,Qvkj,u000038,u gñ@& gñ@& gñ@& gñ@& gñ@& ¼,eñihñ Bkdqj½ ys[kkdkj&lg ys[kkfèkdkjh&lg lfpo vè;{k Hkkxhnkj lgk;d lfpo lgk;d lfpo Hkkñfoñiñ Hkkñfoñiñ ,eñuañ 052473 Hkkñfoñiñ Hkkñfoñiñ LFkku % ubZ fnYyh rkjh[k % 28 flrEcj, 20144 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] vk; vkSj O;; ys[kk (31 ekpZ, 2014 dh fLFkfr ds vuqlkj) vuqlwph 31 ekpZ] 2014 31 ekpZ] 2013 lañ dks dks vk; % #i, #i, Qhl 10 1,83,80,048.44 1,14,68,841.00 ijh{kk Qhl 11 10,21,40,309.00 6,42,09,781.00 fujh{k.k Qhl 12,56,00,000.00 5,77,84,660.00 C;kt 12 2,86,04,269.77 1,56,65,816.00 vU; vk; 8,12,024.65 8,03,239.00 lssehukj ,oa flaiksft;e 49,61,276.00 1,30,15,707.00 (Lo.kZ t;Urh lekjksg ds volj) ;ksx 28,04,97,927.86 16,29,48,044.00 O;; % osru vkSj HkÙks 13 2,95,22,680.00 2,25,96,971.00 LFkkiu vkSj vU; HkÙks 14 2,48,81,352.35 1,89,05,441.00 ifj"kn~ dh xfrfofèk;ka vkSj cSBd O;; 15 3,51,57,651.00 3,03,62,635.00 ijh{kk O;; 16 5,80,46,252.00 3,76,90,097.00 lsehukj ,oa flaiksft;e 62,93,499.00 1,24,26,091.00 (Lo.kZ t;Urh lekjksg ds volj) vo{k;.k 5067627.00 55,72,989.00 ?kVkb, % vkfLr;ka fufèk (-)2747598.00 (-)31,35,095.00 ¼vuqnku½ ls varfjr jde 23,20,029.00 24,37,894.00 ;ksx 15,62,21,463.35 12,44,19,129.00 eq[; fufèk ls varfjr o"kZ dh cpr@deh 12,42,76,464.51 3,85,28,915.00 ys[kkdj.k uhfr;ka vkSj ys[kkvksa ij fVIi.k 17 vuqlwph 1 ls 17 ys[kk ds vfHkUu vax gSaA le la[;kad rkjh[k dh gekjh fjiksVZ ds vuqlkj dr` s Hkkjrh; fofèkK ifj"kn~ dr` s Bkdqj] oS|ukFk v¸;j ,aM dañ pkVZMZ vdkmUVsaV~l ,Qvkj,u000038,u gñ@& gñ@& gñ@& gñ@& gñ@& ¼,eñihñ Bkdqj½ ys[kkdkj&lg ys[kkfèkdkjh&lg lfpo vè;{k Hkkxhnkj lgk;d lfpo lgk;d lfpo Hkkñfoñiñ Hkkñfoñiñ ,eñuañ 052473 Hkkñfoñiñ Hkkñfoñiñ LFkku % ubZ fnYyh rkjh[k % 28 flrEcj, 2014¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 5 vuqlwph&1 eq[; fufèk 31 ekpZ] 2014 dks 31 ekpZ] 2013 dks :i, :i, vafre rqyu i=k ds vuqlkj vfr'ks"k 12,94,16,316.45 9,08,87,401.00 tksfM+, % o"kZ dh cpr@deh 12,42,76,464.51 3,85,28,915.00 ;ksx 25,36,92,780.96 12,94,16,316.00 vuqlwph&2 vkoafVr fufèk;ka 31 ekp]Z 2014 dks 31 ekp]Z 2013 dks (I) dY;k.k fufèk % :i, :i, 1 viySz 2013 dk svfr'k"sk 9,51,95,690.77 8,46,50,209.00 ?kVkb, % fofoèk yus nkj&Hkk-fo-i- 12,49,633.00 7,03,117.00 9,39,46,057.77 8,39,47,092.00 tkfsM,+ % jk-fo-i- l svfHknk; 41,59,319.00 73,24,781.00 ikzIr C;kt 86,12,370.19 66,18,780.00 izdh.kZ izkfIr;ka 43,500.00 55,000.00 1,28,15,189.19 1,39,98,561.00 ?kVkb, % vfèkoDrkvk asdk slgk;rk 19,12,500.00 25,29,000.00 cdaS iHzkkj 558.00 5,639.00 i'z kklu O;; 8,31,864.00 14,64,956.00 vk; vkjS O;; y[s kkulq kj 1,00,70,267.19 99,98,966.00 fofoèk yus nkj Hkk-fo-i- 4,77,717.22 12,49,633.00 10,44,94,042.18 9,51,95,691.00 (II) Hkfo"; fufèk % vfare ryq ui=k d svulq kj 87,58,162.52 67,57,700.52 tkfsM,+ % depZ kfj;k asdk v'a knku 8,32,559.00 6,15,992.00 depZ kfj;k asdk sLofSPNd v'a knku 8,40,500.00 7,86,000.00 tkfsM,+ % ikzIr C;kt 6,62,790.70 5,98,470.00 1,10,94,012.22 8,758,162.52 ?kVkb, % o"k Zd snkjS ku lna k; (–) 225,000.00 — 1,08,69,012.22 87,58,163.00 (III) minku fufèk % vfare ryq ui=k d svulq kj 56,57,327.34 43,98,573.94 o"k Z2013-14 d sfy, ifj"kn ~l sikzIr jde ¼o"k Zd sfy, vfHknk; :ñ 8,63,034½ 8,72,483.00 9,06,388.00 tkfsM,+ % ikzIr C;kt 4,37,413.00 69,67,223.34 3,52,365.40 ?kVkb, % lnL;ksa dks lank; (–) — 56,57,327.00 69,67,223.34 (IV) isa'ku fufèk % vfare ryq ui=k d svulq kj 3,23,97,725.92 2,69,92,703.00 tkfsM,+ % vfHknk;@ikzoèkku 73,00,638.00 53,66,107.00 ¼nfs[k, vulq pw h-17 dk fVIi.k l-a 3½ tkfsM,+ % ikzIr C;kt 28,82,987.00 17,76,076.00 4,25,81,350.92 3,41,34,886.00 ?kVkb, % iow Z lnL;k@as vkfJrk asdk s lna k; 19,13,857.00 4,06,67,493.92 17,37,160.00 3,23,97,726.00 (V) eq¶QfLly LFkku ij fLFkr fofèk fo|ky; ds fy, volajpuk % o"k Zd snkjS ku ikzIr jde 21,00,000.00 21,00,000.00 ¼nfs[k, vulq pw h-17 dk fVIi.k l-a 5½ ;ksx 16,50,97,771.66 14,41,08,907.006 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] vuqlwph&3 vkfLr;ka fufèk ¼lgk;rk vuqnku½ 31 ekpZ] 2014 dks 31 ekpZ] 2013 dks #i, #i, 1 vizSy] 2013 dks vfr'ks"k 2,54,42,814.00 2,85,77,909.00 izkIr lgk;rk vuqnku — — 2,54,42,814.00 2,85,77,909.00 ?kVkb, % o"kZ dh vo{k;.k jde vk; vkSj O;; [kkrs esa gLrkarfjr 27,47,598.00 31,35,095.00 ;ksx 2,26,95,216.00 2,54,42,814.00 vuqlwph&4 pkyw nkf;Ro vkSj izkoèkku 31 ekp]Z 2014 dks 31 ekpZ] 2013 dks #i, #i, lans; minku fufèk va'knku 8,72,483.00 8,63,034.00 lans; isa'ku fufèk va'knku 44,29,026.00 46,30,115.00 vuq'kklu lfefr tek Qhl 15,67,164.65 16,16,765.00 dY;k.k fufèk dks ns; ¼Vh-Mh-,l-½ 6,59,411.00 5,17,007.00 isa'ku fufèk dks ns; ¼Vh-Mh-,l-½ 89,290.00 75,620.00 izfrHkwfr fu{ksi ¼Bsdsnkj½ 15,63,160.00 15,63,160.00 lans; fdjk;k 10,20,275.00 10,20,275.00 fofoèk ysunkj&,vkbZchbZ-1 ¼,lVhchlh½ 2,74,96,464.00 1,65,18,800.00 vkbZVhbZ,l gksfjtu izk-fy- ,vkbZchb-ZIV ijh{kk O;; — 23,49,525.00 fofoèk ysunkj&vU; 1,18,996.00 6,60,568.00 minku fufèk dks ns; ¼Vh-Mh-,l-½ 19,940.00 19,800.00 Hkfo"; fufèk dks ns; ¼Vh-Mh-,l-½ 22,209.00 22,092.00 leku igpku i=k la- ds fy, vfxze Qhl 13,09,300.00 12,85,400.00 Je midj — 1,18,117.00 fofoèk ysunkj&¼vkfdZVsDV vkSj Bsdsnkj½ 47,70,350.00 47,85,609.00 fofoèk ysunkj&;wdks cSad — 3,99,099.00 osc iksVZy iathdj.k Qhl 1,15,42,266.00 82,46,400.00 ¼,vkbZvkj izk- fy-½ vfxze èku 1,00,000.00 — izfrHkwfr fu{ksi ¼,vkbZvkj izk- fy-½ 40,00,000.00 — fofoèk ysunkj&¼U;kl½ 61,345.00 — fofèk U;k; e=akky; l slgk;rk vunq ku dk vO;f;r 'k"sk 5,40,000.00 — ¼jktho xkaèkh vfèkoDrk izf'k{k.k Ldhe½ — ;ksx 6,01,81,679.65 4,46,91,386.00¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 7 5&hpwlquv ½ak;kèfuf hd a;oL¼&ak;rLfkv jkFLf ½ase ,i# edj¼ dkyC )qk' k.;k{ov dkyC ydl 3102 ]pZ ke 13 4102 ]pZ ke 13 4102 ]pZ ke 13 k.jk{ov 4102-3102 3102 yizS v 1 4102 ]pZ ke 13 @;Øof ukZèola yizS v 1 hd k.;k{ov ka;V"fk'fof -Ø ksd ksd ksd rtfks;kel ,yf ds ksd ksd @iksy ksd 3102 )dkZ"fko %( jn -la = )4( utks;kel )01( )8( - )4( = )9( )7(-)6( + )5( =)8( )7( )6( )5( )3( -)2( + )1( )3( )2( )1( 030,24 030,24 — — — — 030,24 — — 030,24 efwkH .1 424,31,54 280,26,04 179,65,63,1 — 243,15,4 926,50,23,1 350,91,77,1 — — 350,91,77,1 %01 uokH .2 141,21 023,01 240,58,6 — 128,1 122,38,6 263,59,6 — — 263,59,6 %51 V¶yf .3 708,70,23 620,78,82 830,51,61 — 187,02,3 752,49,21 460,20,54 — — 460,20,54 %01 xaVfQf jSkv jpZhuQ .4 568,67,8 903,31,8 817,27,4 — 659,88 267,38,3 720,68,21 — 004,52 726,06,21 %01 xaVfQf hd hytcf .5 294,08,2 805,86,2 524,40,5 — 488,54 145,85,4 339,27,7 — 009,33 330,937 %51 jdLim ;yZk;kd .6 879,21,73 130,65,13 466,01,91 — 749,65,5 717,35,31 596,66,05 — — 596,66,05 %51 jywd@juk'hMad j;, .7 101,9 637,7 447,62 — 5631 973,52 084,43 — — 084,43 %51 lxS @jVjs thÝjs .8 023,2 690,5 018,3 — 998 119,2 609,8 — 576,3 132,5 %51 ydfbkl ;yZk;kd .9 — — 279,22,1 — — 279,221 279,22,1 — — 279,22,1 %001 uk'kdzi jSkv asdrLqi .01 549,03,6 774,44,6 891,90,62 082,23 869,70,6 015,33,02 576,35,23 008,35 020,34,6 554,46,62 %06 iWkViSy@jVw;IEd .11 806,24 712,63 137,47 — 193,6 043,86 849,01,1 — — 849,01,1 %51 jywd jVko .21 667,70,1 106,19 542,87,9 — 561,61 080,26,9 648,96,01 — — 648,96,01 %51 jZekQlakªV .31 434,73,7 918,62,6 969,37,5 — 516,01,1 453,36,4 887,00,21 — — 887,00,21 %51 jkd koskub .41 684,89,5 317,80,5 579,40,41 — 377,98 202,51,31 886,31,91 — — 886,31,91 %51 jdLim uek'uXfv .51 @hohVhlhl@hMhly, .61 974,72,1 753,60,1 297,45 — 221,12 076,33 941,16,1 — — 941,16,1 %51 kjeSd yVtfMf 678,10,94,1 223,66,23,1 492,49,64,2 082,23 920,02,32 545,60,42,2 616,06,97,3 008,35 599,50,7 124,80,37,3 )A( xsk; 278,45,45,1 578,10,94,1 545,60,42,2 578,14 498,73,42 725,01,00,2 124,80,37,3 578,94 898,29,81 893,56,45,3 kZ"o oZ iw8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 6&hpwlquv ½uknquv kr;kgl¼ ak;rLfkv jkFLf ½ase ,i: edj¼ dkyC )qk' k.;k{ov dkyC ydl 3102 ]pZ ke 13 4102 ]pZ ke 13 4102 ]pZ ke 13 k.jk{ov 4102-3102 3102 yizS v 1 4102 ]pZ ke 13 @;Øof ukZèola yizS v 1 hd k.;k{ov ka;V"fk'fof -Ø ksd ksd ksd rtfks;kel ,yf ds ksd ksd @iksy ksd 3102 )dkZ"fko %( jn -la = )4( utks;kel )01( )8( - )4( = )9( )7(-)6( + )5( =)8( )7( )6( )5( )3( -)2( + )1( )3( )2( )1( 965,652,91 21903371 070,533,5 — 756,529,1 314,904,3 289,566,22 — — 289,566,22 %01 k.jdhuhou uokH .1 792,39 76938 856,001 — 033,9 823,19 526,481 — — 526,481 %01 xaVfQf jSkv jpZhuQ .2 479,645,2 8294612 102,031,1 — 640,283 551,847 921,592,3 — — 921,592,3 %51 jywd@juk'hMad j;, .3 — — — 409,682 — 409,682 409,682 — — 409,682 %001 uk'kdzi jSkv asdrLqi .4 686,86 47472 002,159 — 212,14 889,909 476,879 — — 476,879 %06 jVw;IEd .5 435,398,3 1814053 066,940,1 — 353,983 703,066 148,355,4 — — 148,355,4 %01 xaVfQf hd hytcf .6 060,958,52 264,111,32 396,358,8 — 895,747,2 590,601,6 551,569,13 — — 551,569,13 ½k[¼ xks; 551,499,82 060,958,52 590,601,6 — 590,531,3 000,179,2 551,569,13 — — 551,569,13 kZ"o oZ iw 639,067,04 487,773,63 789,745,33 082,23 726,760,5 046,215,82 177,529,96 008,35 599,507 675,372,96 ½k[ $ d¼ xks; .…… 539,067,04 046,215,82 578,14 989,275,5 625,189,22 675,372,96 578,94 898,298,1 355,034,76 kZ"o oZ iw¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 9 vuqlwph&7 vkoafVr fufèk;ka 31 ekpZ] 2014 dks 31 ekpZ] 2013 dks #i, #i, dY;k.k fufèk fuos'k ;dw k scdaS -9363 e asvfr'k"sk 17,16,274.18 9,25,142.00 ;dw k scdaS e aslkofèkd tek 3,76,22,936.00 3,70,67,739.00 lVas yª cdaS e aslkofèkd tek 45,38,999.00 35,27,418.00 Hkkjrh; LVVs cdaS e aslkofèkd tek 1,63,55,361.00 1,41,40,786.00 flfaMdVs cdaS e aslkofèkd tek 2,27,95,563.00 2,03,05,230.00 bykgkckn cdaS e aslkofèkd tek 78,92,437.00 78,92,437.00 mnH~krq C;kt 89,10,561.00 67,78,414.00 fofoèk nus nkj&Hkk-fo-i- 6,59,411.00 5,57,836.00 dus jk cdaS e aslkofèkd tek 40,00,000.00 40,00,000.00 fofoèk nus nkj&vU; 2,500.00 689.00 10,44,94,042.18 9,51,95,691.00 Hkfo"; fufèk fuos'k ;dw k scdaS -261025 e asvfr'k"sk 6,55,433.38 14,16,877.00 ;dw k scdaS &fo'k"sk tek 11,90,217.00 11,90,217.00 ;dw k scdaS e aslkofèk tek 29,92,403.00 29,92,403.00 fofoèk nus nkj&cdaS — 2,110.00 flfaMdVs cdaS e aslkofèkd tek 48,51,019.00 23,51,019.00 Hkfo"; fufèk _.k 5,42,505.29 6,47,637.00 mnH~krq C;kt 6,15,225.55 1,35,691.00 Hkk-fo-i- l s'kkès; ¼Vh-Mh-,l-½ 22,209.00 22,209.00 1,08,69,012.22 87,58,163.00 minku fufèk fuos'k ;dw k scdaS -440 e asvfr'k"sk 9,33,764.34 2,33,623.00 ;dw k scdaS &fo'k"sk tek 3,18,433.00 3,18,433.00 ;dw k scdaS e aslkofèk tek 43,20,503.00 39,87,385.00 mnH~krq C;kt 3,02,100.00 2,34,912.00 Hkk-fo-i- l s'kkès; ¼Vh-Mh-,l-½ 19,940.00 19,940.00 Hkk-fo-i-z l sikzI; v'a knku 8,72,483.00 8,63,034.00 flMa hdVs cdaS e aslkofèkd tek 2,00,000.00 — 69,67,223.34 56,57,327.00 isa'ku fufèk fuos'k dus jk cdaS -19116 e asvfr'k"sk 11,78,544.92 4,94,503.00 flMa hdVs cdaS e aslkofèkd tek 1,75,49,902.00 1,12,00,000.00 lVas yª cdaS e aslkofèkd tek 47,51,748.00 36,89,533.00 dus jk cdaS e aslkofèkd tek 78,00,062.00 78,00,062.00 bykgkckn cdaS e aslkofèkd tek 6,60,389.00 6,60,389.00 ;dw k scdaS e aslkofèkd tek 14,93,040.00 14,93,040.00 mnH~krq C;kt 27,15,492.00 23,44,429.00 Hkk-fo-i-z l s'kkès; ¼VhMh,l½ 89,290.00 85,655.00 i'as ku&ikzI; fufèk v'a knku y[s kk 44,29,026.00 4,06,67,493.92 46,30,115.00 3,23,97,726.00 16,29,97,771.66 14,20,08,907.00 e¶q QfLly LFkku ij fLFkr fofèk fo|ky; d sfy, volja puk 21,00,000.00 21,00,000.00 ¼nfs[k, vulq pw h-17 dk fVIi.k l-a 5 ,o avulq pw h-8½ ;ksx 16,50,97,771.66 14,41,08,907.0010 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] vuqlwph&8 vU; fuos'k 31 ekpZ] 2014 dks 31 ekp]Z 2013 dks :i, :i, ¼d½ Hkkjrh; fofèkK ifj"kn~ ds fy, cSdksa esa lkofèk tek bykgkckn cSad 1,22,02,139.00 1,06,04,022.00 lsaVªy cSad 95,40,673.00 74,14,961.00 dsujk cSad 4,17,56,931.00 4,17,56,931.00 ;wdks cSad 1,39,61,370.00 1,37,81,512.00 flafMdsV cSad 9,56,81,390.84 4,34,57,801.00 Hkkjrh; LVsV cSad 56,62,463.00 56,62,463.00 17,88,04,966.84 12,26,77,690.00 ?kVkb, % vuqlwph-7 esa n'kkZ;k x;k (-) 21,00,000.00 21,00,000.00 17,67,04,966.84 12,05,77,690.00 ¼[k½ fofèk egkfo|ky;ksa ls izfrHkwfr fu{ksi ¼lac)rk½ ds fy, dsujk cSad 3,02,36,637.00 2,89,93,372.00 lsaVªy cSad 93,22,689.00 72,44,878.00 ;wdks cSad 1,50,19,708.00 1,45,82,657.00 Hkkjrh; LVsV cSad 1,20,06,913.00 1,00,07,368.00 flafMdsV cSad 2,37,39,409.00 2,29,65,010.00 bykgkckn cSad 1,49,55,074.00 1,40,82,168.00 10,52,80,430.00 9,78,75,453.00 ¼x½ lh,yVhMh&,vkbZchbZ Hkkjrh; LVsV cSad esa lkofèkd tek (81)-lh,yVhMh 5,87,56,454.00 Hkkjrh; LVsV cSad esa lkofèkd tek(63)-lh,yVhMh 3,87,78,788.00 flafMdsV cSad esa lkofèkd tek 1,57,00,000.00 11,32,35,242.00 ;ksx 39,52,20,638.84 21,84,53,143.00¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 11 vuqlwph&9 pkyw vkfLr;ka] _.k vkSj vfxze 31 ekpZ] 2014 dks 31 ekp]Z 2013 dks #i, #i, pkyw vkfLr;ka ¼d½ykxr ij iqLrdksa dk 4,10,875.00 4,21,116.00 LVkWd ¼izcaèk eaMy }kjk ;Fkkizekf.kr½ ¼[k½ udn vkSj cSad vfr'ks"k udn gkFk eas 1,72,361.25 6,33,702.00 dus jk cdaS -31050 1,81,46,376.15 2,94,75,819.00 ;dw k scdaS -132 19,49,555.81 19,60,113.00 dus jk cdaS -31065 (,yb,Z Q) 14,26,357.53 35,13,990.00 dus jk cdaS -31313 (vunq ku) 4,799.00 4,909.00 dus jk cdaS -31467 (,vkbcZ hb)Z 2,94,963.00 1,59,94,963.00 flfaMdVs cdaS -24171010000239 ¼vunq ku½ 1,25,825.00 2,44,056.00 flfaMdVs cdaS -24171010000258 ¼Mh-,y-b½Z 1,30,007.00 1,30,121.00 flfaMdVs cdaS -296 30,63,185.00 24,64,495.00 ,l-ch-vkb-Z-32718588024 70,612.00 4,54,21,783.00 ,l-ch-vkb-Z lxa gz .k [kkrk 10,000.00 fofHkUu jkT;k asd svulq fwpr cdaS k asd scpr [kkr seas 2,65,35,064.92 1,92,25,943.00 flfaMdVs cdaS l slkofèkd tek dk vfxez cdk;k 2,00,00,000.00 4,00,000.00 ¼lkofèkd tek 4.4.2014 dks tkjh dh xb½Z 7,19,19,106.66 11,94,79,894.00 ¼x½ izkI; jde (i) fuo's kk asij mnH~krq C;kt 2,90,47,580.00 1,58,16,584.00 (ii) jkT; fofèkK ifj"knk~ asls 81,314.20 81,314.00 (iii) fofoèk nus nkj&U;kl — 60,093.00 (iv) fofoèk nus nkj&dY;k.k fufèk 4,77,717.22 12,49,633.00 (v) ikzI; jde&cdaS — 9,262.00 (vi) fofoèk nus nkj&vU; — 1,07,962.00 2,96,06,611.42 1,73,24,848.00 ¼?k½ _.k vkSj vfxze (i) LVkQ dk s_.k 13,26,736.00 6,04,648.00 ¼vkokl] fookg] f'k{kk vkjS vU;½ (ii) vfxez &lnL; 441283 &LVkQ 7,46,357 &vU; 19,15,270 31,02,910.00 11,35,205.00 (iii) iwoZ lanÙk O;; 3,81,017.00 2,18,118.00 (iv) ifzrHkfwr fu{kis &fo|rq vkjS vU; d sfy, 12,30,417.00 12,30,417.00 (v) ifzrHkfwr fu{kis &dk;kyZ ; fdjk;k 20,40,550.00 20,40,550.00 (vi) lkofèkd@vU; tek l sC;kt ij Vh-Mh-,l- 16,13,861.84 16,81,572.00 96,95,491.84 69,10,510.00 ;ksx 11,16,32,084.92 14,41,36,368.0012 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] vuqlwph&10 Qhl pkyw o"kZ iwoZ o"kZ #i, #i, I. vfèkoDrkvksa ls Qhl ukekadu Qhl 1,29,87,687.44 78,21,542.00 lnL;rk LFkkukarj.k Qhl 14,89,587.00 7,14,350.00 fofèk O;olk; Qhl dk vkjaHk 93,700.00 32,400.00 1,45,70,974.44 85,68,292.00 II. vU; Qhl vuq'kklukRed dk;Zokgh Qhl 3,95,350.00 94,350.00 iqujh{k.k Qhl 2,00,410.00 39,950.00 fofèkd f'k{kk iz:i vkosnu Qhl 8,05,000.00 5,40,025.00 izdh.kZ Qhl 24,08,314.00 22,26,224.00 38,09,074.00 29,00,549.00 ;ksx (I + II) 1,83,80,048.44 1,14,68,841.00 vuqlwph&11 Qhl pkyw o"kZ iwoZ o"kZ :i, :i, vf[ky Hkkjrh; fofèkK ijh{kk Qhl-VI 5,70,42,980.00 — vf[ky Hkkjrh; fofèkK ijh{kk Qhl-V 4,42,87,449.00 — vf[ky Hkkjrh; fofèkK ijh{kk Qhl-IV 14,200.00 6,41,22,006.00 vf[ky Hkkjrh; fofèkK ijh{kk Qhl-III 19,080.00 — vf[ky Hkkjrh; fofèkK ijh{kk Qhl-II — 12,775.00 iqujh{k.k Qhl 1,51,600.00 — fons'kh tkap ijh{k.k Qhlksa ls izkIr Qhl 6,25,000.00 75,000.00 ;ksx 10,21,40,309.00 6,42,09,781.00 vuqlwph&12 C;kt ls vk; (31 ekpZ, 2013 dh fLFkfr ds vuqlkj) pkyw o"kZ iwoZ o"kZ :i, :i, lkofèkd fu{ksiksa ij C;kt 2,85,10,951.77 1,56,30,409.00 _.k vkSj vfxzeksa ij C;kt 93,318.00 35,407.00 ;ksx 2,86,04,269.77 1,56,65,816.00¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 13 vuqlwph&13 osru] HkÙks vkSj deZpkjh lqfoèkk,a pkyw o"kZ iwoZ o"kZ :i, :i, LFkkiu@osru 1,80,11,105.00 1,39,16,077.00 fpfdRlk HkÙks 6,06,174.00 4,49,213.00 ckus l 98,439.00 93,258.00 NqV~Vh uxn Hkqxrku 7,90,413.00 3,73,727.00 NqV~Vh ;k=kk fj;k;r 2,01,205.00 36,278.00 minku fufèk [kkrs esa ifj"kn~ dk vfHknk; 8,72,483.00 8,63,034.00 isa'ku fufèk [kkrs esa ifj"kn~ dk vfHknk; 73,00,638.00 53,66,107.00 [nsf[k, vuqlwph-17 dk fVIi.k la- 3(i)] deZpkjh&okgu HkÙkk 11,61,790.00 9,97,280.00 deZpkjh&fpfdRlk chek 4,42,433.00 4,82,297.00 deZpkjh&onhZ 38,000.00 19,700.00 ;ksx 2,95,22,680.00 2,25,96,971.00 vuqlwph&14 LFkkiu vkSj vU; O;; pkyw o"kZ iwoZ o"kZ :i, :i, 'kqYd vkSj dj [nsf[k, vuqlwph-17 dk fVIi.k-1 ¼d½] 1,18,532.00 1,18,532.00 eqæ.k vkSj ys[ku lkexzh 13,80,968.00 15,06,538.00 ty ,oa fo|qr 19,77,192.00 18,33,890.00 foKkiu@jkti=k vfèklwpuk 2,51,072.00 1,86,940.00 Mkd eglwy] rkj vkSj VsyhQksu 12,91,173.00 12,36,233.00 lkekU; ejEer vkSj vuqj{k.k 6,75,438.00 6,60,082.00 U;k;ky;@dk;oZ kfg;k@a of`rd O;; 15,56,120.00 14,08,370.00 i=k&if=kdk,a vkSj tuZy 8,548.00 12,943.00 ys[kk ijh{kk Qhl 75,843.00 56,180.00 cSad izHkkj ¼ftlds vUrxZr Mh,ybZ ds fy, 114/- :i, gS vkSj PY 'kwU;½ 20,548.35 5,47,821.00 izdh.kZ O;; 14,79,982.00 11,12,591.00 jk-fo-i- U;kl dk vfHknk; 30,00,000.00 51,41,259.00 Hkk-fo-i- U;kl dk vfHknk; 1,07,90,000.00 40,60,000.00 laxks"Bh vkSj lsehukj O;; 10,37,186.00 14,07,793.00 lEeku lekjksg O;; 4,78,762.00 3,63,947.00 lqj{kk izHkkj 3,21,720.00 2,96,457.00 Hkkjr varjkZ"Vªh; lsaVj dks va'knku 86,037.00 22,060.00 chek izhfe;e 83,112.00 69,938.00 dkj lqèkkj vkSj vuqj{k.k 1,56,661.00 83,970.00 okgu izHkkj 2,94,384.00 2,44,853.00 dk;Z'kkyk O;; 6,29,938.00 — 2,57,13,216.35 2,03,70,397.00 ?kVkb, %dY;k.k fufèk ls Hkkfjr O;; (vuqlwph 2) 8,31,864.00 14,64,956.00 ;ksx 24,881,352.35 1,89,05,441.0014 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] vuqlwph&15 ifj"kn~ ds dk;Zdykiksa vkSj cSBdksa ij O;; (31 ekpZ, 2013 dh fLFkfr ds vuqlkj) pkyw o"kZ iwoZ o"kZ :i, :i, ;k=kk&ifj"kn~ 1,32,12,698.00 1,47,02,060.00 ;k=kk&vuq'kklu lfefr cSBd 65,48,800.00 52,60,276.00 ;k=kk&fujh{k.k 1,02,32,070.00 68,00,150.00 ;k=kk&fofèkd f'k{kk cSBd 34,89,571.00 27,18,387.00 cSBd O;; 16,74,512.00 8,81,762.00 ;ksx 3,51,57,651.00 3,03,62,635.00 vuqlwph&16 ijh{kk O;; (31 ekpZ, 2013 dh fLFkfr ds vuqlkj) pkyw o"kZ iwoZ o"kZ ` :i, :i, vf[ky Hkkjrh; fofèkK ijh{kk O;; (I-III) — 2,01,600.00 vf[ky Hkkjrh; fofèkK ijh{kk O;; (IV) 51,222.00 2,09,36,997.00 vf[ky Hkkjrh; fofèkK ijh{kk O;;-V 1,40,26,200.00 vf[ky Hkkjrh; fofèkK ijh{kk O;;-VI 1,83,03,200.00 — izdh.kZ O;; ¼,vkbZchbZ&i;Zos{kd 'kqYd½ 2,68,500.00 91,000.00 jkT; fofèkK ifj"knksa dk va'k ¼V vkSj VI½ ,vkbZchvkbZ 2,53,90,500.00 1,64,45,500.00 fons'kh ijh{kk O;; 6,630.00 15,000.00 ;ksx 5,80,46,252.00 3,76,90,097.00¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 15 vuqlwph&17 ys[kkdj.k uhfr;ka vkSj ys[kkvksa ij fVIi.k [31 ekpZ] 2014 dh fLFkfr ds vuqlkj] d- ys[kkdj.k uhfr;ka % 1. foÙkh; fooj.k rS;kj djus dk vkèkkj foÙkh; fooj.k ,sfrgkfld ykxr ijaijkvksa ds vkèkkj ij cuk, x, gSa vkSj Hkkjrh; pkVZMZ vdkmUVsaV~l laLFkku }kjk tkjh fd, x, ykxw ys[kkdj.k ekudksa ds vuqlkj rS;kj fd, x, gSa vkSj tc rd vU;Fkk dfFkr u gks] izksn~Hkou vkèkkj ij rS;kj fd, x, gSaA 2. jktLo dh izkfIr vk; vkSj O;; dks izksn~Hkou vkèkkj ij ekU;rk nh tkrh gS fdUrq %& ¼d½ dY;k.k fufèk ds fy, vfHknk;ksa ds vkèkkj ij ys[kkxr fd, tkus ij ekU;rk nh tkrh gSA ¼[k½ fofèk egkfo|ky;ksa ds fy, fujh{k.k Qhl vkSj muds O;; dks fofèk egkfo|ky;ksa ds fujh{k.k ds vkèkkj ij ekU;rk nh tkrh gSA ¼x½ vf[ky Hkkjrh; ckj ijh{kk ¼,vkbZchbZ½ ds fy, ijh{kk Qhl vkSj fons'kh fofèk fMxzh èkkj.k djus okys Hkkjrh; jkf"Vªdksa ls ijh{kk Qhl udn izkIr gksus ds vkèkkj ij ekU;rk nh tkrh gSA ijh{kk Qhl dk ,d fofufnZ"V Hkkx ftldk fofu'p; ifj"kn~ }kjk le;&le; ij fd;k tkrk gS] vkxs jkT; fofèkK ifj"knksa dks vkoafVr fd;k tkrk gSA ¼?k½ ,dhÑr igpku i=k fo|kfFkZ;ksa dks tkjh djus ds fy, fofèk egkfo|ky;ksa ls izkIr Qhl dks igpku i=k tkjh djus ij ekU;rk nh tkrh gSA ¼³½ fuos'k ls vk;A (i) lkofèkd fu{ksi ij vk; dks cdk;k jkf'k dh jde vkSj ykxw nj dks è;ku esa j[krs gq, dkfyd vuqikr ds vkèkkj ij ekU;rk nh tkrh gSA (ii) fdlh fofufnZ"V fufèk ls lacafèkr C;kt dks rRlacaèkh fufèk ys[kkvksa esa tek fd;k tkrk gSA 3. lgk;rk vuqnku ¼d½ ljdkjh vuqnkuksa dks vk; vkSj O;; ys[kk esa mu vofèk;ksa ij tks lacafèkr ykxrksa dh ftudh os HkjikbZ djuk pkgrs gSa] vuq:i gksrh gksa] lqO;ofLFkr vkèkkj ij ekU;rk nh tkrh gSA viz;qDr jde dks] ;fn dksbZ gks] o"kZ ds var esa nkf;Ro ds :i esa ekuk tkrk gSA ¼[k½ fofufnZ"V fLFkj vkfLr;ksa ls lacafèkr ljdkjh vuqnkuksa dks vkLFkfxr vk; ekuk tkrk gSA ftls ys[kk esa vkfLr;ksa ds mi;ksxh gksus rd O;ofLFkr vkSj ;qfDrewyd vkèkkj ij ekU;rk nh tkrh gSA 4. fufèk ßfufèkÞ 'kCn dk iz;ksx bl vk'k; dks izdV djus ds fy, fd;k x;k gS fd vfr'ks"k varr% fuos'k fd, tkus ds fy, j[ks x, gSa %µ (i) eq[; fufèk eq[; fufèk egkfo|ky;ksa vkSj nwljksa ls izkIr nksuksa dks rFkk Hkkjrh; fofèkK ifj"kn~ dh okf"kZd cpr@?kkVk dks O;ifn"V djrh gSA16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] (ii) dY;k.k fufèk ¼d½ dY;k.k fufèk ls Hkkjrh; fofèkK ifj"kn~ fu;e ds vuqlkj vfèkoDrkvksa ls izkIr vfHknk; dks O;ifn"V djrh gSA ¼[k½ jkT; fofèkK ifj"knksa ls izkIr dY;k.k fufèk ds 20% dks iz'kklfud O;;ksa dh olwyh ds :i esa Hkkjrh; fofèkK ifj"kn~ ds vk; vkSj O;; [kkrs esa tek fd;k tkrk gSA 5. fLFkj vkfLr;ka fLFkj vkfLr;ksa dks lapf;r vo{k;.k ?kVkdj ,sfrgkfld ykxr ij crk;k tkrk gSA bl iz;kstu ds fy, ykxr esa vtZu ftlds varxZr ,slh vkfLr;ksa ds vtZu@lafuekZ.k ls lacafèkr vkod HkkM+k] 'kqYd] dj vkSj vkuq"kafxd O;; rFkk izR;{k O;; Hkh gS] lfEefyr gSaA 6. vo{k;.k fLFkj vkfLr;ksa ij vo{k;.k [kqnjk ewY; i)fr ds vkèkkj ij vk;&dj vfèkfu;e] 1961 ds vèkhu fufgr njksa ij fn;k tkrk gSA 7. fuos'k fuos'kksa dks ßnh?kZdkfyd fuos'kÞ ds :i esa oxhZdr` fd;k x;k gS vkSj mUgsa ykxr vkèkkj ij vxzuhr fd;k tkrk gS D;ksafd lHkh fuos'k vuqlwfpr cSadksa esa lkofèkd fu{ksiksa ds :i esa j[ks x, gSaA 8. los k fuof`Ùk Qk;ns (i) isa'ku fufèk Hkkjrh; fofèkK ifj"kn~ ds deZpkfj;ksa ds isa'ku&lg&dqVqac isa'ku fu;e ¼rkjh[k 1 vçSy] 2002 ls½ Hkkjrh; fofèkK ifj"kn~ ds deZpkfj;ksa ij ykxw dj fn, x, gSaA rn~uqlkj] ßHkkjrh; fofèkK ifj"kn~ vfHknk;h Hkfo"; fufèkÞ dks can dj fn;k x;k gS vkSj mlds LFkku ij isa'ku fufèk vkjaHk dh xbZ gSA Hkkjrh; fofèkK ifj"kn~ }kjk vfHknk;h Hkfo"; fufèk esa blds iwoZ fd, x, vfHknk; vkSj mixr C;kt dks isa'ku fufèk esa varfjr dj fn;k tkrk gSA Hkkjrh; fofèkK ifj"kn~ vkbZlh,vkbZ (ICAI) ds vkèkkj ij ,sls nkf;Roksa ds chekadd ewY;kadu ij vkèkkfjr isa'ku fufèk vfHknk; djrh gSA (ii) minku fufèk Hkkjrh; fofèkK ifj"kn~ us ßminku fufèkÞ uked ,d fo'ks"k fufèk j[kh gSA bl fufèk esa vfHknk;h vkbZlh,vkbZ ds ,,l-15 ds vuqlkj chekadd ewY;kadu ds vkèkkj ij fd;k tkrk gSA fufèk ifj"kn~ }kjk fu;qDr U;kfl;ksa }kjk ç'kkflr dh tkrh gSA (iii) lkèkkj.k Hkfo"; fufèk Hkkjrh; fofèkK ifj"kn~ ds deZpkfj;ksa ds lkèkkj.k Hkfo"; fufèk [kkrs esa deZpkfj;ksa ds va'k dh jde] osru dks ykxw nj ij] ml ij mn~Hkwr C;kt lfgr tek gksrh gSA (iv) NqV~Vh ds uxn Hkqxrku dk] lank; vkèkkj ij] ys[kkdj.k fd;k tkrk gSA [k- ys[kkvksa ij fVIi.k % vLohdkj ugha fd, x, lekfJr nkf;Roksa dks nsunkjksa ds :i esa C;kSjk %µ¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 17 1. lekfJr nkf;Ro ¼d½ fnYyh uxj fuxe us vius rkjh[k 23 ekpZ] 2011 ds i=k ds vuqlkj jkmt ,osU;q fLFkr ifj"kn~ ds Hkou ds fy, laifÙk dj dh vfrfjDr ekax #ñ 21,96,325/- ¼ftlesa o"kZ 2010-11 ds fy, #ñ 4,39,267/- Hkh lfEefyr gSa½ j[kh gS tks Hkou dks ;wfuV ,fj;k nj ij foÙkh; o"kZ 2004-2005 ls 2010-2011 rd laLFkku lacaèkh laifÙk ds cnys O;kolkf;d laifÙk eku dj fuèkkZfjr dh xbZ gSA bl ekax ij ekuuh; fnYyh mPp U;k;ky; ds le{k ifj"kn~ }kjk fookn fd;k x;k gS vkSj bl ij] rkjh[k 24.07.2012 ds vkns'k }kjk ekuuh; mPp U;k;ky; }kjk jksd yxk nh xbZ gSA ¼[k½ vks[kyk ifjlj dh ftls Hkkjrh; fofèkK ifj"kn~ us rkjh[k 7 twu] 2010 ds djkj ds vuqlkj lekfIr vofèk@uksfVl vofèk ds iwoZ gh [kkyh dj fn;k Fkk] ckcr fdjk, dh fooknxzLr ekax #ñ 98,08,943/- dh jde gS ¼tcfd 31 ekpZ] 2013 dh fLFkfr ds vuqlkj edku ekfyd ds ikl #ñ 20,40,550/- dh jde iM+h gqbZ gS½A ekeyk ekuuh; fnYyh mPp U;k;ky; ds le{k yafcr gS ftlus mls rkjh[k 04-10-2013 ds vkns'k }kjk fnYyh mPp U;k;ky; eè;LFkrk vkSj lqyg dsUæ dks fufnZ"V fd;k gSA ¼x½ Hkou dk;Z ds uohuhdj.k ds fy, 31 ekpZ] 2014 dks ;Fkkfo|eku #ñ 34,87,545/- ¼#ñ 49,24,333/-, 31 ekp]Z 2013 ds vuqlkj½ jde dk fookfnr fcy iwath esa ifjofrZr@laxf.kr ugha gqvk FkkA ekeyk ifj"kn~ }kjk fu;qDr ,dek=k eè;LFk ds le{k O;oLFkkfir gks x;kA 2. vk;&dj vfèkfu;e] 1961 dh pkSFkh vuqlwph ds Hkkx&d ds fu;e 3(1) ds vèkhu i=k la- tsih-1(6)/63/ 3332, rkjh[k 25 fnlEcj] 1965 (1965-1966 dk vkns'k la- 1½ ds vuqlkj] Hkfo"; fufèk dks ekU;rk izkIr gqbZ gSA rFkkfi] fufèk dks izknsf'kd Hkfo"; fufèk vk;qDr }kjk ekU;rk iznku ugha dh xbZ gSA 3. 31 ekpZ] 2014 rd chekadd ewY;kadu ij vkèkkfjr isa'ku fufèk lacaèkh nkf;Ro vfHkfuf'pr ugha fd;k x;k gS] rFkkfi] ifj"kn~ ds fofu'p; ds vuqlkj] foÙkh; o"kZ 2013-2014 ds fy, isa'ku fufèk nkf;Ro dk chekadd #ñ 10,000/- izfr ekg dh vfrfjDr jde lfgr ewy osru èku xzsM osru dk 12% dh nj ij micaèk fd;k x;k gSA rnuqlkj] ifj"kn~ ds fofu'p; ds vuqlkj #ñ 9,52,559/- vkSj pkyw foÙk o"kZ ds nkSjku 31.03.2012 dks fd, x, chekadd ewY;kadu ds vkèkkj ij vumicafèkr cdk;k nkf;Ro gksus ds dkj.k #ñ 63,48,079/- ls feydj cuh #ñ 73,00,638/- dk micaèk fd;k x;kA 4. dsujk cSad pkyw [kkrk la- 31467 ¼vf[ky Hkkjrh; fofèkK ijh{kk ds [kkrs esa fu{ksi èku ds fy,½ foÙkh; o"kZ 2012-2013 ds fy, lekèkku ds vè;èkhu gSA ys[kk iqLrdksa ds vuqlkj cSad esa vfr'ks"k #ñ 1,59,94,963/- MsfcV gS vkSj cSad fooj.k ds vuqlkj #ñ 1,57,55,158/- ØsfMV gSA foÙk o"kZ 2013- 2014 ds nkSjku #ñ 1,57,00,000/- dh jkf'k dsujk cSad] nhun;ky mikè;k; ekxZ] ubZ fnYyh ds ikl lkofèk tek esa rhu o"kZ ds fy, varfjr dh xbZ Fkh vkSj cSad fooj.kh ds vuqlkj 31.03.2014 dks 55,158/- djksM+ #ñ dh vfr'ks"k jkf'k pkyw [kkrs esa iM+h gqbZ gSA bl çdkj ys[kk cfg;ksa dk vfr'ks"k 2,39,805/- :i, vfèkd gSA 5. Hkkjr ds ekuuh; mPpre U;k;ky; ds funs'kkuqlkj #ñ 21,00,000/- dh jkf'k vkns'k rkjh[k 28.11.2012 }kjk odhy ls izkIr dh xbZ gS ftldk mi;ksx vfèkekur% eq¶Qfly fLFkr fofèk egkfo|ky; dks èku nsdj fd;k tk,xkA lekt ds fuèkZu vkSj oafpr oxks± ls vk, fo|kFkhZ i<+rs gSaA bl èku dk mi;ksx d{kk d{k] iqLrdky;] dEI;wVj lqfoèkk ;k fofèk lHkk lqfoèkkvksa tSls egkfo|ky; dh volajpuk dks fodflr djus ds fy, fd;k tk,xk] ,slh vuqi;ksftr jde eq¶Qfly LFkku ij fLFkr fofèk egkfo|ky; ds fy, vfHkfuf'pr fufèk volajpuk ds vèkhu n'kkZbZ xbZ gSA18 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 6. vuqlwfpr cSadksa ds ikl 31 ekpZ] 2014 dks lkofèkd tek jdeksa esa fofèk egkfo|ky;ksa ls lac)rk ds fy, izfrHkwfr fu{ksi ds :i esa izkIr #ñ 10,17,45,000/- dh jde ¼tks 31 ekpZ] 2013 dks #ñ 9,03,50,000/- dh Fkh½ vuqlwph-8 esa lfEefyr gSA 7. xr o"kZ ds vkadM+ksa dks] tgka dgha vko';d le>k x;k gS] iqu% lewgdr` @iqu% oxhZdr` fd;k x;k gSA le la[;kad rkjh[k dh gekjh fjiksVZ ds vuqlkj dr` s Hkkjrh; fofèkK ifj"kn~ dr` s Bkdqj] oS|ukFk v¸;j ,aM dañ pkVZMZ vdkmUVsaV~l ,Qvkj,u000038,u gñ@& gñ@& gñ@& gñ@& gñ@& ¼,eñihñ Bkdqj½ ys[kkdkj&lg ys[kkfèkdkjh&lg lfpo vè;{k Hkkxhnkj lgk;d lfpo lgk;d lfpo Hkkñfoñiñ Hkkñfoñiñ ,eñuañ 052473 Hkkñfoñiñ Hkkñfoñiñ LFkku % ubZ fnYyh rkjh[k % 28 flrEcj, 2014 tsñ vkjñ 'kekZ] lfpo ¹foKkiu&III@4@vlk-@96@14º BAR COUNCIL OF INDIA NOTIFICATION New Delhi, the 28th September, 2014 INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF THE BAR COUNCIL OF INDIA THAKUR, VAIDYANATH AIYAR & CO. Chartered Accountants New Delhi, Kolkata, Mumbai, Chennai, Patna and Chandigarh 1. Report on Financial Statements We have audited the attached financial statement of the Bar Council of India which comprise of the Balance Sheet as at 31st March, 2014, the Income and Expenditure Account and a summary of Significant Accounting Policies and other explanatory information. 2. Management’s Responsibility for the Financial Statements Management is responsible for the preparation of these Financial statements in accordance with the applicable law. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of the financial statements that are free from material misstatement, whether due to fraud or error.¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 19 3. Auditor’s Responsibility 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. 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 judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’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 the effectiveness of the entity’s internal control. 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. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 4. Opinion We report that : a) In our opinion and to the best of our information and according to the explanations given to us, the financial statements give the information as required by law in the manner so required and give a true and fair view in the conformity with Accounting Principles generally accepted in India:— (i) in the case of the Balance Sheet, of the state of affairs of the Institution as at 31st March, 2014; (ii) in the case of the Income and Expenditure Account of the Surplus for the year ended on that date. b) We have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit. c) The said accounts are in agreement with the books of accounts maintained by the Council. d) In our opinion proper books of accounts as required by law have been kept by the above named Council so far as it appears from our examination of those books. For Thakur, Vaidyanath Aiyar & Co. Chartered Accountants FRN 000038N Sd/- M. P. THAKUR, Partner M. NO. 052473 Place : New Delhi Date : 28th September, 201420 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] BALANCE SHEET (As at 31st March, 2014) Schedule As at As at No. 31-03-2014 31-03-2013 SOURCES OF FUNDS: ` ` Corpus Fund 1 25,36,92,780.96 12,94,16,316.00 Earmarked Funds 2 16,50,97,771.66 14,41,08,907.00 Assets Fund ( Grant-in-Aid) 3 2,26,95,216.00 2,54,42,814.00 Loans & Advances 20,00,000.00 20,00,000.00 Inspection Fees Received In Advance 10,29,15,830.00 11,14,49,930.00 Security Deposits From Affiliated Institutions/Colleges 10,17,45,000.00 9,03,50,000.00 Current Liabilities & Provisions 4 6,01,81,679.65 4,46,91,386.00 Total 70,83,28,278.27 54,74,59,353.00 APPLICATION OF FUNDS: Fixed Assets (Net Block) 5-6 3,63,77,782.85 4,07,60,935.00 Earmarked Investments 7 16,50,97,771.66 14,41,08,907.00 OTHER INVESTMENTS Deposits with Scheduled Banks 8 39,52,20,638.84 21,84,53,143.00 Current Assets, Loans & Advances 9 11,16,320,84.92 14,41,36,368.00 Total 70,83,28,278.27 54,74,59,353.00 Accounting Policies and Notes to Accounts 17 Schedule Nos. 1 to 17 form an integral part of the accounts As per our Report of Even Date For BAR COUNCIL OF INDIA For Thakur, Vaidyanath Aiyar & Co. Chartered Accountants FRN000038N Sd/- Sd/- Sd/- Sd/- Sd/- (M. P. Thakur) Asstt. Secretary Asstt. Secretary Secretary Chairman Partner cum cum M. No. 052473 Accountant Accounts Officer Place : New Delhi Date : 28th September, 2014¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 21 INCOME & EXPENDITURE ACCOUNT (For The Year Ended 31st March, 2014) Schedule Current Previous No Year Year INCOME ` ` Fees 10 1,83,80,048.44 1,14,68,841.00 Examination Fees 11 10,21,40,309.00 6,42,09,781.00 Inspection Fees 12,56,00,000.00 5,77,84,660.00 Interest 12 2,86,04,269.77 1,56,65,816.00 Other Income 8,12,024.65 8,03,239.00 Seminar & Symposium 49,61,276.00 1,30,15,707.00 (Golden Jubilee Celebration A/C ) Total 28,04,97,927.86 16,29,48,044.00 EXPENDITURE Salaries and Allowances 13 2,95,22,680.00 2,25,96,971.00 Establishment and other Expenses 14 2,48,81,352.35 1,89,05,441.00 Expenses on Council’s Activities & Mtgs. 15 3,51,57,651.00 3,03,62,635.00 Examination Expenses 16 5,80,46,252.00 3,76,90,097.00 Seminar & Symposium (Golden Jubilee Celebration A/C ) 62,93,499.00 1,24,26,091.00 Depreciation 5067627.00 55,72,989.00 Less: Amount Transferred From (–)2747598.00 (-)31,35,095.00 Assets Funds (Grants) 23,20,029.00 24,37,894.00 Total 15,62,21,463.35 12,44,19,129.00 Surplus for the Year Transferred to Corpus Fund 12,42,76,464.51 3,85,28,915.00 Accounting Policies and Notes to Accounts 17 Schedule Nos. 1 to 17 form an integral part of the accounts As per our Report of Even Date For BAR COUNCIL OF INDIA For Thakur, Vaidyanath Aiyar & Co. Chartered Accountants FRN000038N Sd/- Sd/- Sd/- Sd/- Sd/- (M.P. Thakur) Asstt. Secretary Asstt. Secretary Secretary Chairman Partner cum cum M.No. 052473 Accountant Accounts Officer Place : New Delhi Date : 28th September, 2014 SCHEDULE—1 CORPUS FUND As At As At 31-03-2014 31-03-2013 ` ` Balance as per Last Balance Sheet 12,94,16,316.45 9,08,87,401.00 Add:- Surplus for the Year 12,42,76,464.51 3,85,28,915.00 Total 25,36,92,780.96 12,94,16,316.0022 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] SCHEDULE—2 EARMARKED FUNDS As At As At 31-03-2014 31-03-2013 (I) WELFARE FUND ` ` Balance as on 1-4-2013 9,51,95,690.77 8,46,50,209.00 Less: Sundry Creditors - BCI 12,49,633.00 7,03,117.00 9,39,46,057.77 8,39,47,092.00 Add: Contribution From State Bar Council 41,59,319.00 73,24,781.00 Interest Received 86,12,370.19 66,18,780.00 Misc. Receipts 43,500.00 55,000.00 1,28,15,189.19 1,39,98,561.00 Less:- Assistance to Advocates 19,12,500.00 25,29,000.00 Bank Charges 558.00 5,639.00 Administration Expenses 8,31,864.00 14,64,956.00 As Per Income & Expenditure A/C 1,00,70,267.19 99,98,966.00 Sundry Creditors -BCI 4,77,717.22 10,44,94,042.18 12,49,633.00 9,51,95,691.00 (II) PROVIDENT FUND As Per Last Balance Sheet 87,58,162.52 67,57,700.52 Add: Employees Subscription 8,32,559.00 6,15,992.00 Add: Employees Voluntary Subscription 8,40,500.00 7,86,000.00 Add: Interest Received 6,62,790.70 5,98,470.00 1,10,94,012.22 8,758,162.52 Less : Payment During The Year (–) 225,000.00 — 1,08,69,012.22 87,58,163.00 (III) GRATUITY FUND As Per Last Balance Sheet 56,57,327.34 43,98,573.94 Add: Amount Received from the Council For 2013-2014 ( Including ` 8,63,034 Contribution For The Year) 8,72,483.00 9,06,388.00 Add: Interest Received 4,37,413.00 69,67,223.34 3,52,365.40 Less: Payment To Members (-) — 56,57,327.00 69,67,223.34 (IV) PENSION FUND As Per Last Balance Sheet 3,23,97,725.92 2,69,92,703.00 Add: Contribution/Provision 73,00,638.00 53,66,107.00 [Refer Note No. (3) of Schedule-17] Add: Interest Received 28,82,987.00 17,76,076.00 4,25,81,350.92 3,41,34,886.00 Less: Payments to Ex-Staff members/Dependents 19,13,857.00 4,06,67,493.92 17,37,160.00 3,23,97,726.00 (V) INFRASTRUCTURE FOR LAW COLLEGE IN MUFFASSIL PLACE Amount Received During The Year 21,00,000.00 21,00,000.00 ( Refer Note No.5 of Schedule 17) Total 16,50,97,771.66 14,41,08,907.00¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 23 SCHEDULE—3 ASSETS FUND (GRANTS-IN-AID) As At As At 31-03-2014 31-03-2013 ` ` Balance as on 01-04-2013 2,54,42,814.00 2,85,77,909.00 Grant-in-aid received — — 2,54,42,814.00 2,85,77,909.00 Less : Amount of Depreciation for the year transfer to Income & Expenditure A/C 27,47,598.00 31,35,095.00 Total 2,26,95,216.00 2,54,42,814.00 Schedule-4 Current Liabilities & Provisions As At As at 31-03-2014 31-03-2013 ` ` Gratuity Fund Contribution Payable 8,72,483.00 8,63,034.00 Pension Fund Contribution Payable 44,29,026.00 46,30,115.00 D.C. Deposit Fees 15,67,164.65 16,16,765.00 Due to Welfare Fund (TDS) 6,59,411.00 5,17,007.00 Due to Pension Fund (TDS) 89,290.00 75,620.00 Security Deposit (Contractors) 15,63,160.00 15,63,160.00 Rent Payable 10,20,275.00 10,20,275.00 Sundry Creditors-AIBE-I (STBC) 2,74,96,464.00 1,65,18,800.00 ITES Horizon Pvt. Ltd. - AIBE-IV Exam. Expenses — 23,49,525.00 Sundry Creditors -Others 1,18,996.00 6,60,568.00 Due to Gratuity Fund (TDS) 19,940.00 19,800.00 Due to Provident Fund (TDS) 22,209.00 22,092.00 Advance Fee For Uniform Identification Nambers 13,09,300.00 12,85,400.00 Labour Cess — 1,18,117.00 Sundry Creditord (Contractors & Architects) 47,70,350.00 47,85,609.00 Sundry Creditors-UCO Bank — 3,99,099.00 Web Portal Registration Fee 1,15,42,266.00 82,46,400.00 Earnest Money (AIR Pvt. Ltd.) 1,00,000.00 — Security Deposit (AIR Pvt. Ltd.) 40,00,000.00 — Sundry Creditors (Trust) 61,345.00 — Unspent Balance of Grants in aid from Ministry of Law 5,40,000.00 — Rajeev Gandhi Advocates Training Scheme) — Total 6,01,81,679.65 4,46,91,386.0024 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 5-eludehcS )sdnuF nwO( stessA dexiF ) ni tnuomA ( ` kcolB teN noitaicerpeD kcolB ssorG ta sA ta sA ta sA noitaicerpeD raey eht roF ta sA ta sA /elaS snoitiddA ta sA fo etaR sralucitraP .S 3102/3/13 4102/3/13 4102/3/13 detsujdA 41-3102 3102/4/1 4102/3/13 snoiteleD 3102.4.1 )noitaicerpeD .oN = )4( tnemtsujdA ).A .P %( )01( )8( - )4( = )9( )7(-)6( + )5( =)8( )7( )6( )5( )3( -)2( + )1( )3( )2( )1( 030,24 030,24 — — — — 030,24 — — 030,24 dnaL .1 424,31,54 280,26,04 179,65,63,1 — 243,15,4 926,50,23,1 350,91,77,1 — — 350,91,77,1 %01 gnidliuB .2 141,21 023,01 240,58,6 — 128,1 122,38,6 263,59,6 — — 263,59,6 %51 tfiL .3 708,70,23 620,78,82 830,51,61 — 187,02,3 752,49,21 460,20,54 — — 460,20,54 %01 serutxiF & erutinruF .4 568,67,8 903,31,8 817,27,4 — 659,88 267,38,3 720,68,21 — 004,52 726,06,21 %01 sgnittiF lacirtcelE .5 294,08,2 805,86,2 524,40,5 — 488,54 145,85,4 339,27,7 — 009,33 330,937 %51 stnempiuqE eciffO .6 879,21,73 130,65,13 466,01,91 — 749,65,5 717,35,31 596,66,05 — — 596,66,05 %51 relooC/renoitidnoC riA .7 101,9 637,7 447,62 — 5631 973,52 084,43 — — 084,43 %51 saG/rotaregirfeR .8 023,2 690,5 018,3 — 998 119,2 609,8 — 576,3 132,5 %51 selcyC eciffO .9 — — 279,22,1 — — 279,221 279,22,1 — — 279,22,1 %001 snoitacilbuP & kooB .01 549,03,6 774,44,6 891,90,62 082,23 869,70,6 015,33,02 576,35,23 008,35 020,34,6 554,46,62 %06 spotpaL/sretupmoC .11 806,24 712,63 137,47 — 193,6 043,86 849,01,1 — — 849,01,1 %51 relooC retaW .21 667,70,1 106,19 542,87,9 — 561,61 080,26,9 648,96,01 — — 648,96,01 %51 remrofsnarT .31 434,73,7 918,62,6 969,37,5 — 516,01,1 453,36,4 887,00,21 — — 887,00,21 %51 avonnI-raC .41 684,89,5 317,80,5 579,40,41 — 377,98 202,51,31 886,31,91 — — 886,31,91 %51 tnempiuqE gnithgiL eriF .51 latigiD/VTCC/DCL .61 974,72,1 753,60,1 297,45 — 221,12 076,33 941,16,1 — — 941,16,1 %51 aremaC 678,10,94,1 223,66,23,1 492,49,64,2 082,23 920,02,32 545,60,42,2 616,06,97,3 008,35 599,50,7 124,80,37,3 )A( latoT 278,45,45,1 578,10,94,1 545,60,42,2 578,14 498,73,42 725,01,00,2 124,80,37,3 578,94 898,29,81 893,56,45,3 raeY suoiverP¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 25 6-eludehcS )diA-ni-stnarG( stessA dexiF ) nI tnuomA( ` kcolB teN noitaicerpeD kcolB ssorG ta sA ta sA ta sA noitaicerpeD raey eht roF ta sA ta sA /elaS snoitiddA ta sA fo etaR sralucitraP .S 3102/3/13 4102/3/13 4102/3/13 detsujdA 4102-3102 3102/4/1 4102/3/13 /snoiteleD 3102/4/1 noitaicerpeD .oN = )4( tnemtsujdA ).A.P %( )01( )8( - )4( = )9( )7(-)6( + )5( =)8( )7( )6( )5( )3( -)2( + )1( )3( )2( )1( 965,652,91 21903371 070,533,5 — 756,529,1 314,904,3 289,566,22 — — 289,566,22 %01 noitavoneR gnidliuB .1 792,39 76938 856,001 — 033,9 823,19 526,481 — — 526,481 %01 sgnittiF & erutinruF .2 479,645,2 8294612 102,031,1 — 640,283 551,847 921,592,3 — — 921,592,3 %51 relooC/renoitidnoC riA .3 — — 409,682 — — 409,682 409,682 — — 409,682 %001 snoitacilbuP & kooB .4 686,86 47472 002,159 — 212,14 889,909 476,879 — — 476,879 %06 sretupmoC .5 435,398,3 1814053 066,940,1 — 353,983 703,066 148,355,4 — — 148,355,4 %01 sgnittiF lacirtcelE .6 060,958,52 264,111,32 396,358,8 — 895,747,2 590,601,6 551,569,13 — — 551,569,13 ½B¼latoT 551,499,82 060,958,52 590,601,6 — 590,531,3 000,179,2 551,569,13 — — 551,569,13 raeY suoiverP 639,067,04 487,773,63 789,745,33 082,23 726,760,5 046,215,82 177,529,96 008,35 599,507 675,372,96 ½B $ A¼ latoT .…… 539,067,04 046,215,82 578,14 989,275,5 625,189,22 675,372,96 578,94 898,298,1 355,034,76 raeY suoiverP26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] SCHEDULE—7 EARMARKED INVESTMENTS As at As at 31-03-2014 31-03-2013 ` ` WELFARE FUND INVESTMENTS Balance in UCO Bank-Savings A/C.9363 17,16,274.18 9,25,142.00 Fixed Deposit with UCO Bank 3,76,22,936.00 3,70,67,739.00 Fixed Deposit with Central Bank 45,38,999.00 35,27,418.00 Fixed Deposit with S.B.I. 1,63,55,361.00 1,41,40,786.00 Fixed Deposit with Syndicate Bank 2,27,95,563.00 2,03,05,230.00 Fixed Deposit with Allahabad Bank 78,92,437.00 78,92,437.00 Accrued Interest 89,10,561.00 67,78,414.00 Sundry Debtors -BCI 6,59,411.00 5,57,836.00 Fixed Deposit with Canara Bank 40,00,000.00 40,00,000.00 Sundry Debtors -Others 2,500.00 689.00 10,44,94,042.18 9,51,95,691.00 PROVIDENT FUND INVESTMENT Balance in UCO Bank S.B.A/C 261025 6,55,433.38 14,16,877.00 Special Deposit -UCO Bank 11,90,217.00 11,90,217.00 FDR-UCO Bank 29,92,403.00 29,92,403.00 Sundry Debtors -Bank — 2,110.00 Fixed Deposit with Syndicate Bank 48,51,019.00 23,51,019.00 P.F. Loan 5,42,505.29 6,47,637.00 Accrued Interest 6,15,225.55 1,35,691.00 Due from Bar Council of India(TDS) 22,209.00 2,209.00 1,08,69,012.22 87,58,163.00 GRATUITY FUND INVESTMENT Balance in UCO Bank- Saving A/C 440 9,33,764.34 2,33,623.00 Special Deposit - UCO Bank 3,18,433.00 3,18,433.00 Fixed Deposit with UCO Bank 43,20,503.00 39,87,385.00 Accrued Interest 3,02,100.00 2,34,912.00 Due From Bar Council of India (TDS) 19,940.00 19,940.00 Contribution Receivable From BCI 8,72,483.00 8,63,034.00 FDR Syndicate Bank 2,00,000.00 69,67,223.34 56,57,327.00 PENSION FUND INVESTMENT Balance in Canara Bank S.B. A/C 19116 11,78,544.92 4,94,503.00 Fixed Deposit -Syndicate Bank 1,75,49,902.00 1,12,00,000.00 Fixed Deposit - Central Bank 47,51,748.00 36,89,533.00 Fixed Deposit - Canara Bank 78,00,062.00 78,00,062.00 Fixed Deposit -Allahabad Bank 6,60,389.00 6,60,389.00 Fixed Deposit UCO Bank 14,93,040.00 14,93,040.00 Accrued Interest 27,15,492.00 23,44,429.00 Due From Bar Council of India(TDS) 89,290.00 85,655.00 Pension Fund Contribution Receivable A/C 44,29,026.00 4,06,67,493.92 46,30,115.00 3,23,97,726.00 16,29,97,771.66 14,20,08,907.00 Investment for Infrastructure of Law College in Muffassil Place 21,00,000.00 21,00,000.00 ( Refer Note No. 5 of Sch.17 & Also Refer Sch. 8) Total 16,50,97,771.66 14,41,08,907.00¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 27 SCHEDULE—8 OTHER INVESTMENTS As at As at 31-03-2014 31-03-2013 ` ` (A)FIXED DEPOSITS WITH BANKS FOR BAR COUNCIL OF INDIA Allahabad Bank 1,22,02,139.00 1,06,04,022.00 Central Bank 95,40,673.00 74,14,961.00 Canara Bank 4,17,56,931.00 4,17,56,931.00 UCO Bank 1,39,61,370.00 1,37,81,512.00 Syndicate Bank 9,56,81,390.84 4,34,57,801.00 State Bank of India 56,62,463.00 56,62,463.00 17,88,04,966.84 12,26,77,690.00 Less : Shown Under Schedule-7 ) (-) 21,00,000.00 21,00,000.00 17,67,04,966.84 12,05,77,690.00 (B)FOR SECURITY DEPOSIT FROM LAW COLLEGEES (AFFILIATION) Canara Bank 3,02,36,637.00 2,89,93,372.00 Central Bank 93,22,689.00 72,44,878.00 UCO Bank 1,50,19,708.00 1,45,82,657.00 State Bank of India 1,20,06,913.00 1,00,07,368.00 Syndicate Bank 2,37,39,409.00 2,29,65,010.00 Allahabad Bank 1,49,55,074.00 1,40,82,168.00 10,52,80,430.00 9,78,75,453.00 (C)CLTD- AIBE FDR with State Bank of India (81)-CLTD 5,87,56,454.00 FDR with State Bank of India (63)-CLTD 3,87,78,788.00 FDR with Syndicate Bank 1,57,00,000.00 11,32,35,242.00 Total 39,52,20,638.84 21,84,53,143.0028 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] SCHEDULE—9 CURRENT ASSETS, LOANS AND ADVANCES As at As at 31-03-2014 31-03-2013 ` ` CURRENT ASSETS (a) Stock of Books at Cost 4,10,875.00 4,21,116.00 (As Certified by the Management) (b) Cash & Bank Balances Cash in Hand 1,72,361.25 6,33,702.00 Canara Bank-31050 1,81,46,376.15 2,94,75,819.00 UCO Bank-132 19,49,555.81 19,60,113.00 Canara Bank-31065( LEF) 14,26,357.53 35,13,990.00 Canara Bank-31313(Grants) 4,799.00 4,909.00 Canara Bank-31467(AIBE) 2,94,963.00 1,59,94,963.00 Syndicate Bank-24171010000239 (Grants) 1,25,825.00 2,44,056.00 Syndicate Bank-24171010000258 (DLE) 1,30,007.00 1,30,121.00 Syndicate Bank -296 30,63,185.00 24,64,495.00 SBI-C/A-32718588024 70,612.00 4,54,21,783.00 SBI Collection A/c 10,000.00 In SB A/C with Scheduled Banks in Different States 2,65,35,064.92 1,92,25,943.00 Advance Lying with Syndicate Bank for fixed deposit 2,00,00,000.00 4,00,000.00 (FDR issued on 4.4.2014) 7,19,19,106.66 11,94,79,894.00 (c) Amount Receivable (I) Interest Accrued on 2,90,47,580.00 1,58,16,584.00 Investments (II) From State Bar Councils 81,314.20 81,314.00 (III)Sundry Debtors-Trust — 60,093.00 (IV)Sundry Debtors-Welfare Fund 4,77,717.22 12,49,633.00 (V) Amount Receivable-Banks — 9,262.00 (VI)Sundry Debtors- Others — 1,07,962.00 2,96,06,611.42 1,73,24,848.00 (d) Loans & Advances (I) Loan to Staff 13,26,736.00 6,04,648.00 (Housing,Marriage, Education & Others) (II) Advances - Members 441283 - Staff- 7,46,357 -Others- 19,15,270 31,02,910.00 11,35,205.0 (III) Prepaid Expenses 3,81,017.00 2,18,118.00 (IV) Security Deposits for Electricity 12,30,417.00 12,30,417.00 & Others (V) Security Deposit- Office Rent 20,40,550.00 20,40,550.00 (VI) TDS Interest on FDR/ Others 16,13,861.84 16,81,572.00 96,95,491.84 69,10,510.00 Total 11,16,32,084.92 14,41,36,368.00¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 29 SCHEDULE—10 FEES Current Previous Year Year ` ` I FEES FROM ADVOCATES Enrolment Fees 1,29,87,687.44 78,21,542.00 Membership Transfer Fees 14,89,587.00 7,14,350.00 Resumption of Practice Fees 93,700.00 32,400.00 1,45,70,974.44 85,68,292.00 II OTHER FEES Disciplinary Proceeding Fees 3,95,350.00 94,350.00 Revision Fees 2,00,410.00 39,950.00 Application Fees for LE Forms 8,05,000.00 5,40,025.00 Miscellaneous Fees 24,08,314.00 22,26,224.00 38,09,074.00 29,00,549.00 Total (I + II) 1,83,80,048.44 1,14,68,841.00 SCHEDULE—10 EXAMINATION FEES Current Previous Year Year ` ` All India Bar Examination Fees-VI 5,70,42,980.00 — All India Bar Examination Fees-V 4,42,87,449.00 — All India Bar Examination Fees-IV 14,200.00 6,41,22,006.00 All India Bar Examination Fees-III 19,080.00 — All India Bar Examination- II — 12,775.00 Rechecking Fees 1,51,600.00 — Fees from Foreign Examination Test Fees 6,25,000.00 75,000.00 Total 10,21,40,309.00 6,42,09,781.00 SCHEDULE—11 INTEREST INCOME Current Previous Year Year ` ` — Interest on Fixed Deposits 2,85,10,951.77 1,56,30,409.00 Interest on Loans & Advances 93,318.00 35,407.00 Total 2,86,04,269.77 1,56,65,816.0030 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] SCHEDULE—13 SALARIES, ALLOWANCES & EMPLOYEE BENEFITS Current Previous Year Year ` ` Establishment/Salaries 1,80,11,105.00 1,39,16,077.00 Medical Allowance 6,06,174.00 4,49,213.00 Bonus 98,439.00 93,258.00 Leave Encashment 7,90,413.00 3,73,727.00 Leave Travel Concession 2,01,205.00 36,278.00 Council Contribution to Gratuity Fund A/c 8,72,483.00 8,63,034.00 Council Contribution to Pension Fund A/c 73,00,638.00 53,66,107.00 [Refer Note 3(I) of Schedule 17] Staff Conveyance 11,61,790.00 9,97,280.00 Staff-Mediclaim Insurance 4,42,433.00 4,82,297.00 Staff- Uniform 38,000.00 19,700.00 Total 2,95,22,680.00 2,25,96,971.00 SCHEDULE—14 ESTABLISHMENT & OTHER EXPENSES Current Previous Year Year ` ` Rates & Taxes 1,18,532.00 1,18,532.00 [Refer Note 1(A) of Schedule-17] Printing & Stationery 13,80,968.00 15,06,538.00 Water & Electricity 19,77,192.00 18,33,890.00 Advt./Gazette Notification 2,51,072.00 1,86,940.00 Postage, Telegram & Telephone 12,91,173.00 12,36,233.00 General Repairs & Maintenance 6,75,438.00 6,60,082.00 Court Proceeding/Professional Expenses 15,56,120.00 14,08,370.00 Periodical & Journal 8,548.00 12,943.00 Audit Fees 75,843.00 56,180.00 Bank Charges (Includes `114for DLE P.Y. Nil) 20,548.35 5,47,821.00 Miscellaneous Expenses 14,79,982.00 11,12,591.00 Contribution to State Bar Councils 30,00,000.00 51,41,259.00 Contribution to Bar Council of India Trust 1,07,90,000.00 40,60,000.00 Conferences and Seminar Expenses 10,37,186.00 14,07,793.00 Felicitation Expenses 4,78,762.00 3,63,947.00 Security Charges 3,21,720.00 2,96,457.00 Subscription to India International Centre 86,037.00 22,060.00 Insurance Premium 83,112.00 69,938.00 Car-Repair & Maintenance 1,56,661.00 83,970.00 Conveyance 2,94,384.00 2,44,853.00 Workshop Expenses 6,29,938.00 — 2,57,13,216.35 2,03,70,397.00 Less: Expenditure Charged from Welfare Fund (Schedule 2) 8,31,864.00 14,64,956.00 Total 24,881,352.35 1,89,05,441.00¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 31 SCHEDULE—15 EXPENSES ON COUNCIL'S ACTIVITIES & MEETINGS Current Previous Year Year ` ` Travelling - Council 1,32,12,698.00 1,47,02,060.00 Travelling -D.C. Meeting 65,48,800.00 52,60,276.00 Travelling - Inspection 1,02,32,070.00 68,00,150.00 Travelling-L.E. Meeting 34,89,571.00 27,18,387.00 Meeting Expenses 16,74,512.00 8,81,762.00 Total 3,51,57,651.00 3,03,62,635.00 SCHEDULE—16 EXAMINATION EXPENSES Current Previous Year Year ` ` All India Bar Exmination Expenses (I-III) — 2,01,600.00 All India Bar Examination Expenses (IV) 51,222.00 2,09,36,997.00 All India Bar Examination Expenses-V 1,40,26,200.00 — All India Bar Examination Expenses-VI 1,83,03,200.00 — Misc. Expenses( AIBE-Supervision Charges) 2,68,500.00 91,000.00 Share of Expenses State Bar Council’s (V&VI) AIBE 2,53,90,500.00 1,64,45,500.00 Foreign Examination Expenses 6,630.00 15,000.00 Total 5,80,46,252.00 3,76,90,097.00 SCHEDULE—17 ACCOUNTING POLICIES & NOTES TO ACCOUNTS [For the Year Ended 31st March, 2014] A. ACCOUNTING POLICIES : 1. BASIS OF PREPARATION OF FINANCIAL STATEMENTS The Financial statements have been drawn up on historical cost convention and have been prepared in accordance with applicable Accounting Standards issued by the Institute of Chartered Accountants of India and on accrual basis unless otherwise stated. 2. REVENUE RECOGNITION Income and expenditure are recognised on accrual basis except the following:- (a) Contribution towards Welfare Fund which is accounted for on receipt basis. (b) Inspection fee for Law Colleges and expenses thereto is recognised on inspection of Law Colleges. (c) Examination fees for All India Bar Examination (AIBE) and from Indian National Holding Foreign Law Degree is recognised on cash basis. Specific portion of Examination fees is further allocated to the State Bar Council as decided by the Council from time to time. (d) Fee received from Law Colleges for issue of Uniform Identity Cards to Students is recognised on issue of Identity Card. (e) INCOME FROM INVESTMENT (f) Income on Fixed Deposit is recognised on a time proportion basis taking into account the amount outstanding and the rate applicable.32 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] (ii) Interest pertaining to a Specific Fund has been credited to the respective Fund Accounts. 3. GRANT-IN-AID (a) Government grants is recognised on a systematic basis in the Income and Expenditure Account over the periods necessary to match them with the related costs which they are intended to compensate . Unutilised amount, if any, is treated as liability as at the year end. (b) Government grants related to Specific Fixed Assets are treated as deferred income which is recognised in the account on a systematic and rational basis over the useful life of the assets. 4. FUND The word “Fund” has been used to denote the intention to keep the balances invested ultimately. (i) Corpus Fund Corpus Fund represents donations received from Law Colleges and others and annual surplus/deficit of the Bar Council of India. (ii) Welfare Fund (a) Welfare Fund represents contribution received from Advocates in accordance with the Bar Council of India Rules. (b) 20% of Welfare Fund Contribution received from State Bar Councils is credited to Income & Expenditure Account of Bar Council of India as recovery of administrative expenses. 5. FIXED ASSETS Fixed Assets are stated at historical cost less accumulated depreciation. For this purpose cost include acquisition is inclusive of inward freight, duties, taxes and incidental expenses & direct expenses related to acquisition/construction of such assets. 6. DEPRECIATION Depreciation on Fixed Assets is provided on Written Down Value method, at the rates prescribed under the Income-Tax Act , 1961. 7. INVESTMENTS Investments have been classified as ‘long term investments’ and are carried at cost since all the investments have been held in Fixed Deposits with Scheduled Banks. 8. RETIREMENT BENEFITS (i) Pension Fund Pension-cum-Family Pension Rules of the Employees of the Bar Council of India, (w.e.f. 1-4-2002) has been made applicable to the employees of the Bar Council of India. Accordingly the “BCI-Contributory Provident Fund” has been discontinued and in its place Pension Fund has been introduced. The contribution made earlier by the Bar Council of India to Contributory Provident Fund alongwith accrued interest has been transferred to the Pension Fund. The Bar Council of India makes Pension Fund contribution based on the actuarial valuation of such liabilities as per AS-15 on Employee Benefits issued by the ICAI. (ii) Gratuity Fund The Bar Council of India has maintained a special fund called “Gratuity Fund”. Contribution to this fund is made based on the actuarial valuation as per AS-15 of the ICAI. The fund is administered by the Trustees appointed by the Council. (iii) General Provident Fund General Provident Fund Account of the Employees of the Bar Council of India represent the amount of subscription of employees at the applicable rate of the pay together with accrued interest thereon. (iv) The leave encashment is accounted for on payment basis.¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 33 B. NOTES TO ACCOUNTS The details of contingent liabilities not acknowledged as debts. 1. Continent Liabilities: (a) Municipal Corporation of Delhi vide letter dated 23-03-2011 has raised additional demand for Property Tax for Council Building at Rouse Avenue amounting to R 21,96,325 ( including R 4,39,267 for 2010-2011) by considering Unit Area rate for Commercial Property instead of Institutional Property from Financial Year 2004-2005 to 2010-2011. Demand has been disputed by the Council before the Hon’ble High Court of Delhi and the same has been stayed by the High Court vide order dated 24.07.2012. (b) Disputed Demand for rent in respect of Okhla premises vacated by the BCI before the lock in period/ notice period in terms of the agreement vide dated 07.06.2010 amount to R 98,08,943 ( amount lying with the landlord R 20,40,550 as on 31-03-2013). The matter is pending before the Hon’ble High Court of Delhi which has referred the same to Delhi High Court Mediation and Conciliation Centre vide order dated 04.10.2013. (c) Disputed bills for renovation of Buildings work not capitalised/accounted for amounts to R 34,87,545/ as on 31-03-2014. (R 49,24,333 as on 31.03.2013) The matter has since been settled by the Sole Arbitrator appointed by the Council. 2. Provident Fund is recognised under rule 3(1) of the Part-A of the IVth Schedule of the Income-Tax Act, 1961 vide letter No.JP-1(6)/63/3332 dated(order No.1 of 1965-66). However the fund is not recognised by the Regional Provident Fund Commissioner. 3. The liability for Pension Fund based on actuarial valuation as on 31.03.2014 has not been ascertained. The Pension Fund liability for the Financial Year 2013-2014 has been provided for at the rate of 12% of Basic plus Grade Pay with an additional amount of R 10,000/- per month as per the Council decision. Accordingly, during the current financial year a sum of R 73,00,638 comprising of R 9,52,559/-as per Council decision and R 63,48,079 being unprovided arrear liability based on actuarial valuation done as on 31.03.2012 has been provided for. 4. Canara Bank Current A/c No. 31467 ( for money deposited on A/c of All India Bar Examination) is subject to reconciliation for the Financial Year 2012-2013. The Balance in Bank as per Books of accounts is R 1,59,94,963/- Dr. and balance as per Bank Statement is R 1,57,55,158/- Cr. During the financial year 2013-2014, a sum of R 1,57,00,000/- was transferred into Fixed Deposit with Canara Bank D.D.U Marg, New Delhi for 3 years and the balance amount of R 55,158 Cr. is lying in the current Account as on 31.03.2014 with as per the Bank Statement. Thus the balance in books of accounts is excess by R 2,39,805/-. 5. A sum of R 21,00,000 has been received from a lawyer as per the directive of the Hon’ble Supreme Court of India vide order dated 28-11-2012 which would be utilised by the Bar Council of India by giving the money to a law college preferably situated at a Mufassil place and attended by Children from the under-privileged and deprived sections of the society. The money shall be used for developing the infrastructure of the college such as Classroom, Library, Computer facility or Moot Court facilities. Pending utilisation as at the end of the year, such unutilised amount has been shown under Earmarked Fund –Infrastructure for Law College at a Muffassil place. 6. Fixed deposits with Scheduled Bank includes R 10,17,45,000 on 31-03-2014 (R 9,03,50,000 on 31-03-2013) received from Law Colleges as Security deposit for affiliation included in Schedule-8. 7. Previous year figures have been regrouped/ reclassified wherever considered necessary Schedule referred above form an integral part of the accounts. As per our Report of Even Date For BAR COUNCIL OF INDIA For Thakur, Vaidyanath Aiyar & Co. Chartered Accountants FRN000038N Sd/- Sd/- Sd/- Sd/- Sd/- (M.P. Thakur) Asstt. Secretary Asstt. Secretary Secretary Chairman Partner cum cum M.No. 052473 Accountant Accounts Officer Place : New Delhi Date : 28th September, 2014 J. R. SHARMA, Secy. [ADVT.-III/4/Exty./96/14] Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.