Home India Bar Council of India Report on Financial Statements We have audited the attached ...
Date: 2016-02-03 Category: Extra Ordinary State: Union Government Country: India

Report on Financial Statements We have audited the attached financial statement of the Bar Council of India

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Executive Summary & Key Takeaways

**Executive Summary:** This document presents the independent auditor's report on the financial statements of the Bar Council of India as of March 31, 2015. Thakur, Vaidyanath Aiyar & Co., Chartered Accountants, conducted the audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. The report includes the balance sheet, income and expenditure account, and related accounting policies and notes. The date of the report is September 28, 2015. **Key Points / Main Content:** * **Financial Statement Audit:** * The audit was conducted on the financial statements of the Bar Council of India, including the balance sheet as of March 31, 2015, and the income and expenditure account. * The audit was performed by Thakur, Vaidyanath Aiyar & Co., Chartered Accountants. * **Management's Responsibility:** * Management is responsible for preparing the financial statements in accordance with applicable law, including the design, implementation, and maintenance of internal controls. * **Auditor's Responsibility:** * The auditor's responsibility is to express an opinion on the financial statements based on the audit, which was conducted in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. * **Auditor's Opinion:** * The financial statements provide the required information by law and present a true and fair view in conformity with accounting principles generally accepted in India. * Proper books of accounts have been maintained by the Council as required by law. * **Financial Details (as of March 31, 2015):** * Corpus Fund: Rs. 1,07,30,445.45 * Reserves Fund: Rs. 37,18,35,633.79 * Earmarked Funds: Rs. 19,46,95,785.61 * Assets Fund Grant-in-Aid: Rs. 2,02,62,087.00 * **Revenue Recognition:** * Income and expenditure are recognized on an accrual basis, with exceptions for contributions towards the Welfare fund (receipt basis) and inspection fees for Law colleges (inspection basis). **Impact Analysis** * **Bar Council of India:** * *Impact:* The report provides an independent assessment of the Council's financial position and compliance with accounting standards. * *Action Required:* The Council should review the findings and recommendations in the audit report and address any identified areas of concern or non-compliance. * **Members of the Bar Council of India:** * *Impact:* The report informs members about the financial health and management of the Council. * *Action Required:* Review the report to understand the Council's financial standing. * **Management of the Bar Council of India:** * *Impact:* The report assesses their responsibility in preparing financial statements as per applicable laws and maintaining internal controls. * *Action Required:* Address any shortcomings identified in the report related to financial management and internal controls. * **Institute of Chartered Accountants of India:** * *Impact:* The report demonstrates the application of auditing standards issued by the institute. * *Action Required:* N/A

Key Entities Referenced

Bar Council of India: The primary organization whose financial statements are being audited. Thakur, Vaidyanath Aiyar Co.: The Chartered Accountants firm responsible for auditing the financial statements of the Bar Council of India. New Delhi: Location where the audit report was signed and the Bar Council of India notification was issued. Institute of Chartered Accountants of India: The body that issued the Standards on Auditing used for the audit. Income Tax Act, 1961: Indian Legislation under which depreciation rates for fixed assets are defined. All India Bar Examination: Mentioned as a source of fees for the Bar Council of India. Bharat Law College, Jaipur, Rajasthan: Law college that received funds from the Bar Council of India for infrastructure development, as per a Supreme Court directive. Delhi High Court: Where a property tax dispute involving the Bar Council of India is pending.
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jftLVªh löa Mhö ,yö&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- 48] ubZ fnYyh] cq/okj] iQjojh 3] 2016@ek?k 14] 1937 No. 48] NEW DELHI, WEDNESDAY, FEBRUARY 3, 2016/ MAGHA 14 , 1937 Hkkjrh; fofèkK ifj"kn~ vfèklwpuk ubZ fnYyh] 28 flrEcj] 2015 ubZ fnYyh] 28 flrEcj] 2015 dks 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] 2015 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;Ro 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 539 GI/20152 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 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 os diV ;k =kqfV ds dkj.k gksa ;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] 2015 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 fLFkfr] 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,u000038,u gñ LFkku % ubZ fnYyh Hkkxhnkj rkjh[k % 28 flrEcj, 2015 ,eñuañ 052473¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 3 rqyui=k ( 31 ekpZ, 2015 dh fLFkfr ds vuqlkj ) vuqlwph 31 ekpZ] 2015 31 ekpZ] 2014 lañ dks dks fufèk;ksa ds lzksr % :i, :i, eq[; fufèk 1 1,07,30,445.45 1,07,30,445.45 vkjf{kfr vkSj fuf/k 2 37,18,35,633.79 24,29,62,335.51 vkoafVr fufèk 3 19,46,95,785.61 16,50,97,771.66 vkfLr;ka fufèk ¼lgk;rk vuqnku½ 4 2,02,62,087.00 2,26,95,216.00 _.k ,oa vfxze 20,00,000.00 20,00,000.00 vfxze :i esa izkIr fujh{k.k Qhl 14,28,49,930.00 10,29,15,830.00 lac) laLFkkvksa@dkWyst ls izfrHkwfr fu{ksi 11,72,95,000.00 10,17,45,000.00 pkyw nkf;Ro vkSj izko/kku 5 12,77,84,677.37 6,01,81,679.65 ;ksx 98,74,53,559.22 70,83,28,278.27 fufèk;ksa dk mi;kstu % fLFkj vkfLr;ka ¼'kq) Cykd½ 6-7 3,68,14,709.85 3,63,77,782.85 vkoafVr fuos'k 8 19,46,95,785.61 16,50,97,771.66 vU; [kpsZ % vuqlwfpr cSadksa esa tek jde 9 59,76,76,579.53 39,52,20,638.84 pkyw vkfLr;ka] _.k vkSj vfxze 10 15,82,66,484.23 11,16,32,084.92 ;ksx 98,74,53,559.22 70,83,28,278.27 ys[kkdj.k uhfr;ka vkSj ys[kkvksa ij fVIi.k 18 vuqlwph la- 1 ls 18 ys[kk ds vfHkUu vax 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,Hkkxhnkj Bkdqj½ ys[kkdkj& ys[kkfèkdkjh& la;qDr lfpo vè;{k ,eñuañ 052473 lg&lgk;d lfpo lg&lgk;d lfpo Hkkñfoñiñ Hkkñfoñiñ Hkkñfoñiñ Hkkñfoñiñ LFkku % ubZ fnYyh rkjh[k % 28 flrEcj, 20154 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] vk; vkSj O;; ys[kk ( 31 ekpZ, 2015 dh fLFkfr ds vuqlkj ) vuqlwph 31 ekpZ] 2015 31 ekp]Z 2014 lañ dks dks :i, :i, vk; % Qhl 11 4,39,71,599.56 1,83,80,048.44 ijh{kk Qhl 12 7,90,37,643.05 10,21,40,309.00 fujh{k.k Qhl 11,42,20,900.00 12,56,00,000.00 C;kt 13 4,35,90,301.76 2,86,04,269.77 vU; vk; 11,29,950.00 8,12,024.65 lssehukj ,oa flaiksft;e — 49,61,276.00 (Lo.kZ t;Urh lekjksg ds volj) ;ksx 28,19,50,394.37 28,04,97,927.86 O;; % osru vkSj HkÙks 14 3,73,65,311.00 2,95,22,680.00 LFkkiu vkSj vU; O;; 15 1,02,01,410.84 88,59,429.35 ifj"kn~ dh xfrfofèk;ka vkSj cSBd O;; 16 5,40,33,469.25 5,11,79,574.00 ijh{kk O;; 17 4,78,03,781.00 5,80,46,252.00 lsehukj ,ao flaiksft;e 12,90,961.00 62,93,499.00 (Lo.k Z t;Urh lekjkgs d s volj) vo{k;.k 48,15,292.00 ?kVkb, % vkfLr;ka fufèk ¼vuqnku½ ls 24,33,129.00 varfjr jde 23,82,163.00 23,20,029.00 ;ksx 15,30,77,096.09 15,62,21,463.35 eq[; fufèk ls varfjr o"kZ dh cpr@deh 12,88,73,298.28 12,42,76,464.51 ys[kkdj.k uhfr;ka vkSj ys[kkvksa ij fVIi.k 18 vuqlwph 1 ls 18 ys[kk ds vfHkUu vax 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,Hkkxhnkj Bkdqj½ ys[kkdkj& ys[kkfèkdkjh& la;qDr lfpo vè;{k ,eñuañ 052473 lg&lgk;d lfpo lg&lgk;d lfpo Hkkñfoñiñ Hkkñfoñiñ Hkkñfoñiñ Hkkñfoñiñ LFkku % ubZ fnYyh rkjh[k % 28 flrEcj, 2015¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 5 vuqlwph&1 eq[; fufèk (31 ekpZ, 2013 dh fLFkfr ds vuqlkj) 31 ekp]Z 2015 dks 31 ekpZ] 2014 dks :i, :i, vafre rqyu i=k ds vuqlkj vfr'ks"k 1,07,30,445.45 12,94,16,316.45 ?kVkbZ, % iwoZ o"kks± dh cpr dh jde ¼fo-o- 1999-2000 ls 2013-14½ vkjf{kfr;ka vkSj fuf/k esa gLrkarfjr — 11,86,85,871.00 ;ksx 1,07,30,445.45 1,07,30,445.45 vuqlwph&2 vkjf{kfr;ka vkSj fufèk (31 ekpZ, 2013 dh fLFkfr ds vuqlkj) 31 ekp]Z 2015 dks 31 ekpZ] 2014 dks :i, :i, vk; vkSj O;; fiNys ys[kk ds vuqlkj vkjafHkd vf/k'ks"k ¼vuqlwph-1 e as iuq % lefwgdr` ½ 24,29,62,335.51 11,86,85,871.00 tksfM+, % o"kZ dk vf/k'ks"k vk; vkSj O;; ys[kkuqlkj 12,88,73,298.28 12,42,76,464.51 ;ksx 37,18,35,633.79 24,29,62,335.516 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] vuqlwph&3 vkoafVr fufèk;ka 31 ekpZ] 2015 dks 31 ekpZ] 2014 dks (d) dY;k.k fufèk % :i, :i, 1 viySz 2014 dk svfr'k"sk 10,44,94,042.18 9,51,95,690.77 ?kVkb, % fofoèk yus nkj&Hkk-fo-i- 4,77,717.22 12,49,633.00 (i) 10,40,16,324.96 9,39,46,057.77 tkfsM,+ % jk-fo-i- l svfHknk; 92,11,171.00 41,59,319.00 ikzIr C;kt 96,34,601.00 86,12,370.19 idz h.k ZikzfIr;ka 32,500.00 43,500.00 1,88,78,272.00 1,28,15,189.19 ?kVkb, % vfèkoDrkvk asdk slgk;rk 27,40,000.00 19,12,500.00 cdaS iHzkkj 981.00 558.00 i'z kklu O;; 18,42,234.00 8,31,864.00 vk; vkjS O;; y[s kkulq kj 1,42,95,057.00 1,00,70,267.19 fofoèk yus nkj Hkk-fo-i- — 4,77,717.22 (ii) 1,42,95,057.00 1,05,47,984.41 ;kxs (i) + (ii) ¼d½ 11,83,11,381.96 10,44,94,042.18 ([k) Hkfo"; fufèk % vfare ryq ui=k d svulq kj 1,08,69,012.22 87,58,162.52 tkfsM,+ % Hkk-fo-i- dk vfHknk; 1,22,928.00 — tkfsM,+ % depZ kfj;k asdk v'a knku 9,12,784.00 8,32,559.00 tkfsM,+ % depZ kfj;k asdk LofSPNd v'a knku 13,08,000.00 8,40,500.00 tkfsM,+ % ikzIr C;kt _.k ij 52,000.00 lkof/k tek ij 9,92,916.00 10,44,916.00 6,62,790.70 1,42,57,440.22 1,10,94,012.22 ?kVkb, % o"k Zd snkjS ku lna k; cdaS çHkkj 2,50,060.00 2,25,000.00 ¼[k½ 1,40,07,580.22 1,08,69,012.22 (x) minku fufèk % vfare ryq ui=k d svulq kj 69,67,223.34 56,57,327.34 tkfsM,+ % o"k Z2013-14 d sfy, ifj"kn ~l sikzIr jde ¼o"k Zd sfy, vfHknk; :ñ 10,16,450½ 14,66,450.00 8,72,483.00 tkfsM,+ % ikzIr C;kt 5,70,110.40 4,37,413.00 ¼x½ 90,03,783.74 69,67,223.34 (?k) isa'ku fufèk % ¼nfs[k, vulq pw h-18 dk fVIi.k l-a 3½ vfare ryq ui=k d svulq kj 4,06,67,493.92 3,23,97,725.92 tkfsM,+ % vfHknk;@ikzoèkku 1,11,19,955.00 73,00,638.00 tkfsM,+ % ikzIr C;kt 36,67,655.77 28,82,987.00 5,54,55,104.69 4,25,81,350.92 ?kVkb, % iow Z lnL;k@as vkfJrk as dk s lna k; vkSj cSad izHkkj 20,82,065.00 19,13,857.00 ¼?k½ 5,33,73,039.69 4,06,67,493.92 (³) eq¶QfLly LFkku ij fLFkr fofèk egkfo|ky; ds fy, volajpuk % foÙkh; o"k Z2012-2013 d snkjS ku ikzIr jde 21,00,000.00 21,00,000.00 ¼nfs[k, vulq pw h-18 dk fVIi.k l-a 5½ 21,00,000.00 — ?kVkb,Z % Hkkjr yk WdkyW ts t;ijq d svfHknk; dh xb Zjde ¼³½ — 21,00,000.00 ;ksx ¼d + [k + x + ?k + ³½ 19,46,95,785.61 16,50,97,771.66¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 7 vuqlwph&4 vkfLr;ka fufèk ¼lgk;rk vuqnku½ (31 ekpZ, 2013 dh fLFkfr ds vuqlkj) 31 ekpZ] 2015 dks 31 ekp]Z 2014 dks :i, :i, 1 vizSy] 2014 dks vfr'ks"k 2,26,95,216.00 2,54,42,814.00 ?kVkb, % o"kZ dh vo{k;.k jde vk; vkSj O;; [kkrs esa gLrkarfjr 24,33,129.00 27,47,598.00 ;ksx 2,02,62,087.00 2,26,95,216.008 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] vuqlwph&5 pkyw nkf;Ro vkSj izkoèkku 31 ekp]Z 2015 dks 31 ekpZ] 2014 dks :i, :i, ¼d½ vfxze :i ls izkIr vk; vfxze :i ls izkIr vf[ky Hkkjrh; fof/kK ijh{kk-VIII Qhl 5,91,63,183.00 — fof'k"V igpku la[;k ds fy, vfxze Qhl 14,02,200.00 13,09,300.00 osc iksVZy jftLVªhdj.k Qhl 1,38,80,215.00 1,15,42,266.00 Mh-lh- fu{ksi Qhl 16,37,527.65 15,67,164.65 ¼d½ 7,60,83,125.65 1,44,18,730.65 ¼[k½ izfrHkwfr fu{ksi vkSj vfxze jkf'k izfrHkwfr fu{ksi ¼lafonkdkj½ 1,44,483.00 15,63,160.00 vfxze jkf'k ¼,-vkbZ-vkj-izk-fy-½ 1,00,000.00 1,00,000.00 izfrHkwfr fu{ksi ¼,-vkbZ-vkj-izk-fy-½ 80,00,000.00 40,00,000.00 ¼[k½ 82,44,483.00 56,63,160.00 ¼x½ lans; O;; lans; fdjk;k 10,20,275.00 10,20,275.00 fofoèk ysunkj&,-vkbZ-ch-bZ- ¼,l-Vh-ch-lh-½ 1,88,01,564.00 2,74,96,464.00 vkbZVhb,l gksfjtu izk- fy- ,vkbZchbZ ijh{kk Qhl 55,62,200.00 — fofo/k ysunkj&vU; 3,10,950.00 1,18,996.00 fofo/k ysunkj ¼lafonkdkj vkSj okLrqfon½ 1,31,774.00 47,70,350.00 fofo/k ysunkj ¼U;kl½ — 61,345.00 ¼x½ 2,58,26,763.00 3,34,67,430.00 ¼?k½ dkuwuh ns; lans; minku fuf/k va'knku 14,66,450.00 8,72,483.00 lans; isa'ku fuf/k va'knku 1,00,87,171.00 44,29,026.00 dY;k.k fuf/k esa ns; ¼VhMh,l½ 8,00,724.00 6,59,411.00 isa'ku fuf/k esa ns; ¼VhMh,l½ 89,436.94 89,290.00 minku fuf/k esa ns; ¼VhMh,l½ 19,940.00 19,940.00 Hkfo"; fuf/k esa ns; ¼VhMh,l½ 22,209.00 22,209.00 ¼?k½ 1,24,85,930.94 60,92,359.00 ¼³½ vU; pkyw nkf;Ro fof/k ea=kky; ls vuqnku lgk;rk dk vO;f;r vfr'ks"k 5,40,000.00 5,40,000.00 dY;k.k fuf/k ls lans; jde 46,04,374.78 — ¼vuqlwph 3(1) ns[ksa½ ¼³½ 51,44,374.78 5,40,000.00 ;ksx ¼d + [k + x + ?k + ³½ 12,77,84,677.37 6,01,81,679.65¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 9 6&hpwlquv ½ak;kèfuf hd a;oL¼ ak;rLfkv jkFLf ½ase ,i# edj¼ dkyC )qk' k.;k{ov dkyC ydl 4102 ]pZ ke 13 5102 ]pZ ke 13 5102 ]pZ ke 13 k.;k{ov 5102-4102 4102 yizS v 1 5102 ]pZ ke 13 @;Øof ukZèola yizS v 1 hd k.;k{ov ka;V"fk'fof -Ø ksd ksd ksd rtfks;kel ,yf ds kZ"o ksd ksd @iksy ksd 4102 )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 — — 00.030,24 efwkH .1 280,26,04 460,68,36 435,66,34,1 — 365,90,7 179,65,63,1 895,25,70,2 — 545,33,03 350,91,77,1 %01 uokH .2 023,01 319,00,91 944,93,8 — 704,45,1 240,58,6 263,04,72 — 000,54,02 263,59,6 %51 V¶yf .3 620,78,82 178,31,62 860,19,81 004,41 034,09,2 830,51,61 939,40,54 004,41 572,71 460,20,54 %01 xaVfQf jSkv jpZhuQ .4 903,31,8 879,13,7 816,36,4 134,09 133,18 817,27,4 695,59,11 134,09 — 720,68,21 %01 xaVfQf hd hytcf .5 58.605,86,2 480,26,2 654,19,4 099,55 120,34 524,40,5 045,35,7 099,55 995,63 58.139,27,7 %51 jdLim ;yZk;kd .6 130,65,13 626,28,62 325,94,91 645,43,4 504,37,4 466,01,91 941,23,64 645,43,4 — 596,66,05 %51 jywd@juk'hMad j;, .7 637,7 675,6 409,72 — 061,1 447,62 084,43 — — 084,43 %51 lxS @jVjs thÝjs .8 690,5 233,4 475,4 — 467 018,3 609,8 — — 609,8 %51 ydfbkl ;yZk;kd .9 — — 279,22,1 — — 279,22,1 279,22,1 — — 279,22,1 %001 uk'kdzi jSkv asdrLqi .01 774,44,6 156,14,3 428,13,03 — 626,22,4 891,90,62 574,37,33 — 008,91,1 576,35,23 %06 iWkViSy@jVw;IEd .11 712,63 587,03 361,08 — 234,5 137,47 849,01,1 — — 849,01,1 %51 jywd jVko .21 106,19 168,77 589,19,9 — 047,31 542,87,9 648,96,01 — — 648,96,01 %51 jZekQlakªV .31 918,62,6 697,23,5 299,76,6 — 320,49 969,37,5 887,00,21 — — 887,00,21 %51 jkd koskub .41 317,80,5 604,23,4 282,18,41 — 703,67 579,40,41 886,31,91 — — 886,31,91 %51 jdLim uek'uXfv .51 @hohVhlhl@hMhly, .61 753,60,1 304,09 647,07 — 459,51 297,45 941,16,1 — — 941,16,1 %51 kjeSd yVtfMf 58.023,66,23,1 673,63,16,1 090,18,46,2 763,59,5 361,28,32 492,49,64,2 664,71,62,4 763,59,5 912,25,25 58.416,06,97,3 )d( xks; 678,10,94,1 223,66,23,1 402,49,64,2 082,23 920,02,32 545,60,42,2 616,06,97,3 008,35 599,50,7 124,80,37,3 kZ"o oZ iw10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 7&hpwlquv ½uknquv kr;kgl¼ ak;rLfkv jkFLf ½ase ,i: edj¼ dkyC )qk' k.;k{ov dkyC ydl 4102 ]pZ ke 13 5102 ]pZ ke 13 5102 ]pZ ke 13 k.;k{ov 5102-4102 4102 ]yizS v 1 5102 ]pZ ke 13 @;Øof ukZèola ]yizS v 1 hd k.;k{ov ka;V"fk'fof -Ø ksd ksd ksd rtfks;kel ,yf ds kZ"o ksd ksd @iksy ksd 4102 )dkZ"fko %( jn -la = )4( utks;kel )01( )8( - )4( = )9( )7(-)6( + )5( =)8( )7( )6( )5( )3( -)2( + )1( )3( )2( )1( 219,03,37,1 128,79,55,1 161,86,07 — 190,33,71 070,53,35 289,56,62,2 — — 289,56,62,2 %01 k.jdhuhou uokH .1 769,38 075,57 550,90,1 — 793,8 856,00,1 526,48,1 — — 526,48,1 %01 xaVfQf jSkv jpZhuQ .2 829,46,12 981,04,81 049,45,41 — 937,42,3 102,03,11 921,59,23 — — 921,59,23 %51 jywd@juk'hMad j;, .3 — — 409,68,2 — — 409,68,2 409,68,2 — — 409,68,2 %001 uk'kdzi jSkv asdrLqi .4 474,72 099,01 486,76,9 — 484,61 002,15,9 476,87,9 — — 476,87,9 %06 jVw;IEd .5 181,40,53 367,35,13 870,00,41 — 814,05,3 066,94,01 148,35,54 — — 148,35,54 %01 xaVfQf hd hytcf .6 264,11,13,2 333,87,60,2 228,68,21,1 — 921,33,42 396,35,88 551,56,91,3 — — 551,56,91,3 ½k[¼ xks; 060,95,85,2 264,11,13,2 396,35,88 — 895,74,72 590,60,16 551,56,91,3 — — 551,56,91,3 kZ"o oZ iw 58.287,77,36,3 58.907,41,86,3 219,76,77,3 763,59,5 292,51,84 789,74,53,3 58.126,28,54,7 763,59,5 912,25,25 58.967,82,99,6 ½k[ $ d¼ xks; 639,06,70,4 487,77,36,3 798,74,53,3 082,23 726,76,05 046,21,58,2 177,52,99,6 008,35 599,50,7 675,37,29,6 kZ"o oZ iw¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 11 vuqlwph&8 vkoafVr fufèk;ka 31 ekpZ] 2015 dks 31 ekpZ] 2014 dks :i, :i, ¼d½ dY;k.k fufèk fuos'k ;dw k scdaS cpr [kkrk l-a-9363 e asvfr'k"sk 13,69,075.18 17,16,274.18 ;dw k scdaS e aslkofèkd tek 3,83,88,056.00 3,76,22,936.00 lVas yª cdaS e aslkofèkd tek 45,38,999.00 45,38,999.00 Hkkjrh; LVVs cdaS e aslkofèkd tek 1,73,51,005.00 1,63,55,361.00 flfaMdVs cdaS e aslkofèkd tek 2,27,95,563.00 2,27,95,563.00 bykgkckn cdaS e aslkofèkd tek 92,03,373.00 78,92,437.00 mnH~krq C;kt 1,45,09,959.00 89,10,561.00 fofoèk nus nkj&Hkk-fo-i- 8,00,724.00 6,59,411.00 dus jk cdaS e aslkofèkd tek 47,47,753.00 40,00,000.00 fofoèk nus nkj&vU; 2,500.00 2,500.00 Hkk-fo-i- 'kkès; 46,04,374.78 — ¼d½ 11,83,11,381.96 10,44,94,042.18 ¼[k½Hkfo"; fufèk fuos'k ;dw k scdaS cpr [kkrk l-a-261025 e asvfr'k"sk 8,39,720.38 6,55,433.38 ;dw k scdaS &fo'k"sk tek 11,90,217.00 11,90,217.00 ;dw k scdaS e aslkofèk tek 39,92,403.00 29,92,403.00 flfaMdVs cdaS e aslkofèkd tek 58,51,019.00 48,51,019.00 Hkfo"; fufèk _.k 6,64,945.29 5,42,505.29 mnH~krq C;kt 14,47,066.55 6,15,225.55 Hkk-fo-i- l s'kkès; ¼Vh-Mh-,l-½ 22,209.00 22,209.00 ¼[k½ 1,40,07,580.22 1,08,69,012.22 ¼x½ minku fufèk fuos'k ;dw k scdaS cpr [kkrk l-a-440 e asvfr'k"sk 40,644.34 9,33,764.34 ;dw k scdaS &fo'k"sk tek 3,18,433.00 3,18,433.00 ;dw k scdaS e aslkofèk tek 52,20,503.00 43,20,503.00 mnH~krq C;kt 8,37,813.40 3,02,100.00 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 14,66,450.00 8,72,483.00 flMa hdVs cdaS e aslkofèkd tek 11,00,000.00 2,00,000.00 ¼x½ 90,03,783.74 69,67,223.34 ¼?k½ isa'ku fufèk fuos'k dus jk cdaS cpr [kkrk l-a-19116 e asvfr'k"sk 6,00,869.92 11,78,544.92 flMa hdVs cdaS e aslkofèkd tek 1,83,60,921.83 1,75,49,902.00 lVas yª cdaS e aslkofèkd tek 47,51,748.00 47,51,748.00 dus jk cdaS e aslkofèkd tek 1,27,45,141.00 78,00,062.00 bykgkckn cdaS e aslkofèkd tek 6,60,389.00 6,60,389.00 ;dw k scdaS e aslkofèkd tek 17,74,243.00 14,93,040.00 mnH~krq C;kt 43,03,119.00 27,15,492.00 Hkk-fo-i-z l s'kkès; ¼VhMh,l½ 89,436.94 89,290.00 i'as ku&ikzI; fufèk v'a knku y[s kk 1,00,87,171.00 44,29,026.00 ¼?k½ 5,33,73,039.69 4,06,67,493.92 ¼³½e¶q QfLly LFkku ij fLFkr fofèk egkfo|ky; d sfy, volja puk ¼³½ — 21,00,000.00 ¼nfs[k, vulq pw h-18 dk fVIi.k l-a 5 vkjS vulq pw h-9½ ;ksx ¼d + [k + x + ?k + ³½ 19,46,95,785.61 16,50,97,771.6612 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] vuqlwph&9 vU; fuos'k 31 ekp]Z 2015 dks 31 ekpZ] 2014 dks :i, :i, ¼d½ Hkkjrh; fofèkK ifj"kn~ ds fy, cSdksa esa lkofèk tek bykgkckn cSad 1,27,31,807.00 1,22,02,139.00 lsaVªy cSad 95,40,673.00 95,40,673.00 dsujk cSad 9,31,95,037.00 4,17,56,931.00 ;wdks cSad 1,39,61,370.00 1,39,61,370.00 flafMdsV cSad 15,77,00,687.85 9,56,81,390.84 Hkkjrh; LVsV cSad 61,85,262.00 56,62,463.00 29,33,14,836.85 17,88,04,966.84 ?kVkb, % vuqlwph-8 esa n'kkZ;k x;k — 21,00,000.00 ¼d½ 29,33,14,836.85 17,67,04,966.84 ¼[k½ fofèk egkfo|ky;ksa ls izfrHkwfr fu{ksi ¼lac)rk½ ds fy, dsujk cSad 4,15,50,803.00 3,02,36,637.00 lsaVªy cSad 93,22,689.00 93,22,689.00 ;wdks cSad 1,50,19,708.00 1,50,19,708.00 Hkkjrh; LVsV cSad 1,20,06,913.00 1,20,06,913.00 flafMdsV cSad 2,47,81,017.90 2,37,39,409.00 bykgkckn cSad 1,52,49,573.00 1,49,55,074.00 ¼[k½ 11,79,30,703.90 10,52,80,430.00 ¼x½ lkof/k tek&,vkbZchbZ Hkkjrh; LVsV cSad esa lkofèkd tek (81)-lh,yVhMh — 5,87,56,454.00 Hkkjrh; LVsV cSad esa lkofèkd tek(63)-lh,yVhMh 1,87,30,718.00 3,87,78,788.00 flafMdsV cSad esa lkofèkd tek 1,71,24,791.78 1,57,00,000.00 Hkkjrh; LVsV cSad esa 15,05,75,529.00 — lkofèkd tek ¼x½ 18,64,31,038.78 11,32,35,242.00 ;ksx ¼d+[k+x½ 59,76,76,579.53 39,52,20,638.84¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 13 vuqlwph&10 pkyw vkfLr;ka] _.k vkSj vfxze 31 ekp]Z 2015 dks 31 ekpZ] 2014 dks :i, :i, pkyw vkfLr;ka ¼d½ ykxr ij iqLrdksa dk ¼d½ 4,78,945.00 4,10,875.00 LVkd ¼icz èak eMa y }kjk ;Fkkiez kf.kr½ ¼[k½ udn vkSj cSad vfr'ks"k udn gkFk eas 1,30,195.00 1,72,361.25 dus jk cdaS -31050 1,92,49,543.89 1,81,46,376.15 ;dw k scdaS -132 1,15,54,592.49 19,49,555.81 dus jk cdaS -31065 (,y-b-Z,Q-) 47,70,562.04 14,26,357.53 dus jk cdaS -31313 (vunq ku) 4,799.00 4,799.00 dus jk cdaS -31467 ¼,-vkb-Zch-b-½ 55,158.00 2,94,963.00 flfaMdVs cdaS -24171010000239 ¼vunq ku½ 1,25,711.00 1,25,825.00 flfaMdVs cdaS -24171010000258 ¼Mh-,y-b½Z 1,29,893.00 1,30,007.00 flfaMdVs cdaS -296 28,24,302.00 30,63,185.00 ,l-ch-vkb-Z lh-,--32718588024 ¼,-vkb-Zch-b-½ 1,80,15,395.00 70,612.00 ,l-ch-vkb-Z lxa gz .k [kkrk ¼,-vkb-Zch-b-½ 46,09,943.00 — fofHkUu jkT;k asd svulq fwpr cdaS k asd scpr [kkr seas 3,45,56,451.80 2,65,35,064.92 flfaMdVs cdaS l slkofèkd tek dk vfxez cdk;k — 2,00,00,000.00 ¼lkofèkd tek 4.4.2013 dk stkjh dh xb½Z ¼[k½ 9,60,26,546.22 7,19,19,106.66 ¼x½ izkI; jde (i) fuo's kk asij mnH~krq C;kt 4,97,60,615.00 2,90,47,580.00 (ii) jkT; fofèkK ifj"knk~ asls 81,314.20 81,314.20 (iii) fofoèk nus nkj&U;kl 3,40,119.00 — (iv) fofoèk nus nkj&dY;k.k fufèk — 4,77,717.22 ¼x½ 5,01,82,048.20 2,96,06,611.42 ¼?k½ _.k vkSj vfxze (i) LVkQ dk s_.k 51,09,222.48 13,26,736.00 ¼vkokl] fookg] f'k{kk vkjS vU;½ (ii) vfxez &lnL; 4,69,598 &LVkQ 7,57,096 &vU; 90,190 13,16,884.00 31,02,910.00 (iii) iwoZ lanÙk O;; 4,51,611.00 3,81,017.00 (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- 14,30,260.33 16,13,861.84 ¼nsf[k, vuqlwph-18 dk fVIi.k la- 9½ ¼?k½ 1,15,78,944.81 96,95,491.84 ;ksx ¼d+[k+x+?k½ 15,82,66,484.23 11,16,32,084.9214 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] vuqlwph&11 Qhl (31 ekpZ, 2013 dh fLFkfr ds vuqlkj) pkyw o"kZ iwoZ o"kZ :i, :i, ¼d½ vfèkoDrkvksa ls Qhl ukekadu Qhl 2,05,52,610.56 1,29,87,687.44 lnL;rk LFkkukarj.k Qhl 15,25,194.00 14,89,587.00 fofèk O;olk; Qhl dk vkjaHk 1,78,150.00 93,700.00 ¼d½ 2,22,55,954.56 1,45,70,974.44 ¼[k½ vU; Qhl vuq'kklukRed dk;Zokgh Qhl 3,59,910.00 3,95,350.00 iqujh{k.k Qhl 1,51,910.00 2,00,410.00 fofèkd f'k{kk iz:i vkosnu Qhl 17,20,000.00 8,05,000.00 izdh.kZ Qhl 1,94,83,825.00 24,08,314.00 ¼[k½ 2,17,15,645.00 38,09,074.00 ;ksx ¼d+[k½ 4,39,71,599.56 1,83,80,048.44 vuqlwph&12 ijh{kk Qhl (31 ekpZ, 2013 dh fLFkfr ds vuqlkj) pkyw o"kZ iwoZ o"kZ :i, :i, vf[ky Hkkjrh; fofèkK ijh{kk Qhl-VIII 73,96,200.00 — vf[ky Hkkjrh; fofèkK ijh{kk Qhl-VII 6,95,27,560.00 — 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 vf[ky Hkkjrh; fofèkK ijh{kk Qhl-III — 19,080.00 iqujh{k.k Qhl 2,40,000.00 1,51,600.00 fons'kh tkap ijh{kk Qhl 18,73,883.05 6,25,000.00 ;ksx 7,90,37,643.05 10,21,40,309.00¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 15 vuqlwph&13 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 4,32,19,109.14 2,85,10,951.77 ¼Vh-Mh-,l- #i, 2, 16, 316 iwoZ o"kZ ds :ñ 2,20,261 lekfgr½ _.k vkSj vfxzeksa ij C;kt 3,71,192.62 93,318.00 ;ksx 4,35,90,301.76 2,86,04,269.77 vuqlwph&14 osru] HkÙks vkSj deZpkjh lqfoèkk,a pkyw o"kZ iwoZ o"kZ :i, :i, LFkkiu@osru 2,02,45,093.00 1,80,11,105.00 fpfdRlk HkÙks 6,38,369.00 6,06,174.00 ckus l 97,863.00 98,439.00 NqV~Vh uxn Hkqxrku 14,53,275.00 7,90,413.00 NqV~Vh ;k=kk fj;k;r 3,84,464.00 2,01,205.00 minku fufèk [kkrs esa ifj"kn~ dk vfHknk; 14,66,450.00 8,72,483.00 isa'ku fufèk [kkrs esa ifj"kn~ dk vfHknk; 1,11,19,955.00 73,00,638.00 Hkfo"; fuf/k [kkrs esa ifj"kn~ dk vfHknk; 1,22,928.00 — deZpkjh&okgu HkÙkk 12,34,030.00 11,61,790.00 deZpkjh&fpfdRlk nkok chek 5,75,124.00 4,42,433.00 deZpkjh&onhZ 27,760.00 38,000.00 ;ksx 3,73,65,311.00 2,95,22,680.0016 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] vuqlwph&15 LFkkiu O;; pkyw o"kZ iwoZ o"kZ :i, :i, 'kqYd vkSj dj [nsf[k, vuqlwph-18 dk fVIi.k-1 ¼d½] 1,18,532.00 1,18,532.00 eqæ.k vkSj ys[ku lkexzh 17,84,972.00 13,80,968.00 ty ,oa fo|qr 20,68,531.00 19,77,192.00 foKkiu@jkti=k vfèklwpuk 2,66,418.00 2,51,072.00 Mkd eglwy] rkj vkSj VsyhQksu 13,54,679.00 12,91,173.00 lkekU; ejEer vkSj vuqj{k.k 8,98,590.00 6,75,438.00 U;k;ky; dk;Zokfg;ka@of`rd O;; 9,89,485.00 15,70,165.00 i=k&if=kdk,a vkSj tuZy 9,777.00 8,548.00 laijh{kd dk ikfjJfed 86,798.00 61,798.00 cSad izHkkj 20,141.00 20,548.35 izdh.kZ O;; 23,84,933.00 14,79,982.00 lqj{kk izHkkj 4,24,716.00 3,21,720.00 chek izhfe;e 14,700.00 83,112.00 dkj lqèkkj vkSj vuqj{k.k 3,30,018.00 1,56,661.00 okgu izHkkj 4,51,032.00 2,94,384.00 lafonkdkj dks lanÙk C;kt 4,54,000.00 — iwoZ o"kZ esa ekQ fd, x, volwyuh; VhMh,l 3,86,322.84 — 1,20,43,644.84 96,91,293.35 ?kVkb, %dY;k.k fufèk ls Hkkfjr O;; (vuqlwph 3) 18,42,234.00 8,31,864.00 ;ksx 1,02,01,410.84 88,59,429.35¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 17 vuqlwph&16 ifj"kn~ ds dk;Zdykiksa ij O;; pkyw o"kZ iwoZ o"kZ :i, :i, ¼d½ ;k=kk vkSj cSBdksa ij O;; ;k=kk&ifj"kn~ 1,31,55,102.00 1,32,12,698.00 ;k=kk&vuq'kklu lfefr cSBd 79,16,650.00 65,48,800.00 ;k=kk&fujh{k.k 1,37,85,463.00 1,02,32,070.00 ;k=kk&fofèkd f'k{kk cSBd 33,84,442.00 34,89,571.00 cSBd O;; 26,82,369.25 16,74,512.00 ¼d½ 4,09,24,026.25 3,51,57,651.00 ¼[k½ vU; O;; jk-fo-i- dk vfHknk; 47,50,000.00 30,00,000.00 Hkk-fo-i- U;kl dk vfHknk; 50,00,000.00 1,07,90,000.00 laxks"Bh vkSj lsfeukj O;; 27,00,000.00 10,37,186.00 lEeku lekjksg O;; 5,03,010.00 4,78,762.00 vkbZ-ch-,- @ vkbZ-vkbZ-lh- dks va'knku 1,56,433.00 86,037.00 dk;Z'kkyk O;; — 6,29,938.00 ¼[k½ 1,31,09,443.00 1,60,21,923.00 ;ksx ¼d+[k½ 5,40,33,469.25 5,11,79,574.00 vuqlwph&17 ijh{kk O;; pkyw o"kZ iwoZ o"kZ :i, :i, vf[ky Hkkjrh; fofèkK ijh{kk O;;-(VIII) 73,96,200.00 — vf[ky Hkkjrh; fofèkK ijh{kk O;;-(VII) 2,22,48,800.00 — vf[ky Hkkjrh; fofèkK ijh{kk O;;-(VI) 2,49,825.00 1,83,03,200.00 vf[ky Hkkjrh; fofèkK ijh{kk O;;-(V) 5,23,701.00 1,40,26,200.00 vf[ky Hkkjrh; fofèkK ijh{kk O;;-(IV) 3,17,655.00 51,222.00 izdh.kZ O;; ¼,vkbZchbZ&i;Zos{kd 'kqYd½ 3,69,000.00 2,68,500.00 jkT; fofèkK ifj"knksa O;; dk va'k ¼,vkbZchvkb-ZVII½ 1,66,86,600.00 2,53,90,500.00 fons'kh ijh{kk O;; 12,000.00 6,630.00 ;ksx 4,78,03,781.00 5,80,46,252.0018 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] vuqlwph&18 ys[kkdj.k uhfr;ka vkSj ys[kkvksa ij fVIi.k [31 ekpZ] 2015 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; fof/kK 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 blh izdkj osc iksVZy ds fy, jftLVªhdj.k gsrq izkIr Qhl dks rHkh ekU;rk izkIr gksxh tc iksVZ osc iksVZy dk;Z djus yxsxkA ¼³½ fuos'k ls vk;& (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 gSA¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 19 (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 %µ20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 1. lekfJr nkf;Ro ¼d½ fnYyh uxj fuxe us vius rkjh[k 21 flrEcj] 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/- ¼1 vçSy] 2004 ls 31 ekpZ] 2011 ykxw½ 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 98,88,706/- dh jde gS ¼tcfd 31 ekpZ] 2014 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 gSA 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] 2015 rd chekadd ewY;kadu ij vk/kkfjr isa'ku fuf/k laca/kh nkf;Ro vfHkfuf'pr ugha fd;k x;k gS] rFkkfi ifj"kn~ ds fofu'p; ds vuqlkj foÙkh; o"kZ 2014-2015 ds fy, isa'ku fuf/k nkf;Ro dk chekadd :ñ 10,000/- izfr ekg dh vfrfjDr jde lfgr ewy osru /ku xzsM osru dk 12% dh nj ij mica/k fd;k x;k gSA 31.03.2014 dks 6,34,60,133/- #i, okLrfod nkf;Roksa ds izfr 31.03.2015 dks pkyw o"kZ ds nkf;Roksa ds fy, mica/k djus ds i'pkr~ isa'ku fufèk 5,33,73,040/- :ñ FkhA bl izdkj 31.03.2015 dks :ñ 1,00,87,093/- ds mica/k dh deh gS ftlds i'pkr~orhZ o"kks± ds nkf;Roksa ds lkFk nks fd'rksa ds fy, mica/k fd;k tk,xkA 4. 31.03.2015 dks okLrfod ewY;kadu ij vk/kkfjr minku fuf/k ds fy, nkf;Ro vfHkfuf'pr fd;k x;k gSA 2014-2015 ds o"kZ ds fy, minku fuf/k nkf;Ro ifj"kn~ ds fofu'p; ds vuqlkj ewy tek xzsM osru rFkk eagxkbZ HkÙkk dk 8.33% dks nj ij iznku dh xbZ gSA rn~uqlkj 31.03.2014 dks okLrfod ewY;kadu fjiksVZ ds vuqlkj foÙkh; o"kZ 2014-2015 esa o"kZ ds fy, nkf;Ro 14,66,450/- :ñ ¼ftlesa o"kZ ds fy, va'knku ds fy, 10,16,450/- :ñ Hkh gS½ ds fy, iznku fd;k x;k 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 gSA foÙkh; o"kZ 2014-2015¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 21 ds nkSjku 21,00,000/- :ñ dk va'knku volajpuk lqfo/kkvksa ds fy, ifj"kn~ ds fofu'p; ds vuqlkj 04.05.2014 dks Hkkjr ykW dkWyst t;iqj dks lanÙk fd, x, gSaA 6. vuqlwfpr cSadksa ds ikl 31 ekpZ] 2015 dks lkofèkd tek jdeksa esa fofèk egkfo|ky;ksa ls lac)rk ds fy, izfrHkwfr fu{ksi ds :i esa izkIr :ñ 11,72,95,000/- dh jde ¼tks 31 ekpZ] 2014 dks :ñ 10,17,45,000/- dh Fkh½ vuqlwph-7 esa lfEefyr gSA 7. ,vkbZchbZ ds fy, Nk=kksa ls izkIr ijh{kk 'kqYd foÙkh; o"kZ 2013-2014 rd udnh ds vk/kkj ij ekU; Bgjk;k x;k Fkk] rFkkfi pkyw o"kZ vFkkZr~ 2014-15 ls ,slh vk; dh x.kuk ijh{kk ds la[;kad ds vkèkkj ij dh tkrh gS vkSj rnuqlkj izkIr ijh{kk Qhl o"kZ ds vUr rd mi;ksx ugha dh xbZ jkf'k dh lhek rd vfxze :i ls izkIr vk; ds :i esa n'kkZbZ tkrh gSA 8. foÙkh; o"kZ ds nkSjku :ñ 11,02,350/- ¼7 ekeys½ dh jkf'k fujh{k.k Qhl fof/k egkfo|ky;ksa ls lgc)rk ds fy, izfrHkwfr fu{ksi rFkk varj.k@iqujh{k.k ds eís cSad Mªk¶V }kjk izkIr dh xbZ Fkh ;|fi bls dsujk cSad] Mh-Mh-;w- ekxZ esa tek djk fn;k x;k Fkk fdUrq le; ij Mªk¶V dh vlek'kks/ku ds dkj.k tek ugha tk ldrk FkkA rqjUr tek djus ds fy, cSad ds lkFk ckrphr dh tk jgh gSA 9. olwyh; vk;&dj ¼Vh-Mh-,l-½ foÙkh; o"kZ 2012-2013 ls iwoZ ds iwoksZrj o"kks± ds fy, :ñ 10,50,182.33 lfEefyr gS tks Hkkjrh; fof/kK ifj"kn~ ds 26-,ñ,lñ esa ifjyf{kr ugha gS tSls fd dksbZ izfrnk; izkIr ugha gqvk gSA olwyuh; ugha gS ekeyksa ij lzksr ij dj dVkSrh fooj.kh ds iqujh{k.k dks v|ru fd, tkus ij cSadks ds lkFk ckrphr py jgh gS ftlls ,sls izfrnk; 'kh?kz izkIr fd;k tk ldsA 10. 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 vuqlwph lañ 1 ls 18 ys[kk ds vfHkUu vax 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@& Hkkxhnkj Bkdqj½ ys[kkdkj& ys[kkfèkdkjh& la;qDr lfpo vè;{k ,eñuañ 052473 lg&lgk;d lfpo lg&lgk;d lfpo Hkkñfoñiñ Hkkñfoñiñ Hkkñfoñiñ Hkkñfoñiñ LFkku % ubZ fnYyh rkjh[k % 28 flrEcj, 2015 v'kksd dqekj ikUM]s la;qDr lfpo [foKkiu III/4@vlk-@96/345]22 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] BAR COUNCIL OF INDIA NOTIFICATION New Delhi, the 28th September, 2015 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, 2015, the Income, 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. 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, 2015; (ii) in the case of the Income and Expenditure Account, of the Surplus for the year ended on that date. (b) 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. (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/- Partner M.No. 052473 Place : New Delhi Date : 28th September, 2015¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 23 BALANCE SHEET (As at 31st March, 2015) Schedule As at As at No. 31-03-2015 31-03-2014 ————————————————————————————— SOURCES OF FUNDS: Rs. Rs. Corpus Fund 1 1,07,30,445.45 1,07,30,445.45 Reserves & Fund 2 37,18,35,633.79 24,29,62,335.51 Earmarked Funds 3 19,46,95,785.61 16,50,97,771.66 Assets Fund ( Grant-in-Aid) 4 2,02,62,087.00 2,26,95,216.00 Toans & Advances 20,00,000.00 20,00,000.00 Inspection Fees Received In Advance 14,28,49,930.00 10,29,15,830.00 Security Deposits From Affiliated 11,72,95,000.00 10,17,45,000.00 Current Liabilities & Provisions 5 12,77,84,677.37 6,01,81,679.65 Total 98,74,53,559.22 70,83,28,278.27 APPLICATION OF FUNDS: Fixed Assets (Net Block) 6-7 3,68,14,709.85 3,63,77,782.85 Earmarked Investments 8 19,46,95,785.61 16,50,97,771.66 OTHER INVESTMENTS deposits with Scheduled Banks 9 59,76,76,579.53 39,52,20,638.84 Current Assets, Loans & Advances 10 15,82,66,484.23 11,16,32,084.92 Total 98,74,53,559.22 70,83,28,278.27 Accounting Policies and Notes to Accounts 18 SCHEDULE NOS. 1 TO 18 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/- Partner Asstt. Secretary- Asstt. Secretary- Joint Secretary Chairman M.No. 052473 cum- cum- Accountant Accounts Officer Place : New Delhi Date : 28th September, 201524 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] Income & Expenditure Account (For the year ended 31st March, 2015) Schedule As at As at No. 31-03-2015 31-03-2014 INCOME Rs. Rs. Fees 11 4,39,71,599.56 1,83,80,048.44 Examination Fee 12 7,90,37,643.05 10,21,40,309.00 Inspection Fees 11,42,20,900.00 12,56,00,000.00 Interest 13 4,35,90,301.76 2,86,04,269.77 Other Income 11,29,950.00 8,12,024.65 Seminar & Symposium — 49,61,276.00 (Golden Jubilee Celebration A/C ) Total 28,19,50,394.37 28,04,97,927.86 EXPENDITURE Salaries and Allowances 14 3,73,65,311.00 2,95,22,680.00 Establishment and Other Expenses 15 1,02,01,410.84 88,59,429.35 Expenses on Council’s Activities & Mtgs. 16 5,40,33,469.25 5,11,79,574.00 Examination Expenses 17 4,78,03,781.00 5,80,46,252.00 Seminar & Symposium 12,90,961.00 62,93,499.00 (Golden Jubilee Celebration A/C ) Depreciation 48,15,292.00 Less: Amount Transferred From Assets Funds (Grants) (24,33,129.00) 23,82,163.00 23,20,029.00 Total 15,30,77,096.09 15,62,21,463.35 Surplus For The Year Transferred To Corpus Fund 12,88,73,298.28 12,42,76,464.51 Accounting Policies and Notes to Accounts 18 SCHEDULE NOS. 1 TO 18 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/- Partner Asstt. Secretary- Asstt. Secretary- Joint Secretary Chairman M.No. 052473 cum- cum- Accountant Accounts Officer Place : New Delhi Date : 28th September, 2015¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 25 SCHEDULE-1 CORPUS FUND As at As At 31-03-2015 31-03-2014 Rs. Rs. Balance as per last Balance Sheet 1,07,30,445.45 12,94,16,316.45 Less: Amount of Surplus of Earlier Years (F.Y. 1999-2000 to 2013-14) Transferred to Reserves & Fund — 11,86,85,871.00 Total 1,07,30,445.45 1,07,30,445.45 SCHEDULE-2 RESERVES & FUND As at As At 31-03-2015 31-03-2014 Rs. Rs. INCOME & EXPENDITURE Opening Surplus as per last A/C 24,29,62,335.51 11,86,85,871.00 (As Regrouped in Schedule - 1 ) Add: Surplus For The Year 12,88,73,298.28 12,42,76,464.51 as per Income & Expenditure A/C Total 37,18,35,633.79 24,29,62,335.5126 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] SCHEDULE-3 EARMARKED FUNDS As at As At 31-03-2015 31-03-2014 (A)WELFARE FUND Rs. Rs. Balance as on 1-4-2014 10,44,94,042.18 9,51,95,690.77 Less: Sundry Creditors - BCI (4,77,717.22) (12,49,633.00) (i) 10,40,16,324.96 9,39,46,057.77 Add: Contribution From State Bar Council Interest Received 92,11,171.00 41,59,319.00 Miscellaneous Receipts 96,34,601.00 86,12,370.19 32,500.00 43,500.00 Less: 1,88,78,272.00 1,28,15,189.19 Assistance to Advocates 27,40,000.00 19,12,500.00 Bank Charges 981.00 558.00 Administration Expenses 18,42,234.00 8,31,864.00 As Per Income & Expenditure A/C 1,42,95,057.00 1,00,70,267.19 Sundry Creditors -BCI — 4,77,717.22 (ii) 1,42,95,057.00 1,05,47,984.41 Total (I)+(Il) (A) 11,83,11,381.96 10,44,94,042.18 (B) PROVIDENT FUND As per Last Balance Sheet 1,08,69,012.22 87,58,162.52 Add :Cont. From BCI 1,22,928.00 — Add :Employees Subscription 9,12,784.00 8,32.559.00 Add .Employees Voluntry Subscription 13,08,000.00 8,40.500.00 Add: Interest Received - On Loan 52,000.00 On Fixed Deposit 9,92,916.00 10,44,916.00 6,62,790.70 Less :Payment During the Year Including 1,42,57,640.22 1,10,94,012.22 Bank Charges (2,50,060.00) (2,25,000.00) (B) 1,40,07,580.22 1,08,69,012.22 (C) GRATUITY FUND As per Last Balance Sheet 69,67,223.34 56,57,327.34 Add: Amount Received From the Council for 2013-14 14,66,450.00 8,72.,483.00 (Including Rs. 10,16,450 Contribution For The Year) Add: Interest Received 5,70,110.40 4,37,413.00 (C) 90,03,783.74 69,67,223.34 (D) PENSION FUND (Refer Note No. (3) of Schedule-18) As per Last Balance Sheet 4,06,67,493.92 3,23,97,725.92 Add: Contribution/Provision 1,11,19,955.00 73,00,638.00 Add: Interest Received 36,67,655.77 28,82,987.00 Less: Payments to Ex-Staff members/Dependents and 5,54,55,104.69 4,25,81.350.92 Bank Charges (20,82,065.00) (19,13,857.00) (D) 5,33,73,039.69 4,06,67,493.92 (E) INFRASTRUCTURE FOR LAW COLLEGE IN MUFFASSIL PLACE Amount Received in Financial Year 2012-13 21,00,000.00 21,00,000.00 (Refer Note No.5 of Schedule 18) Less:Amount Contributed to Bharat Law College Jaipur 21,00,000.00 — (E)— 21,00,000.00 Grand Total (A + B + C + D + E) 19,46,95,785.61 16,50,97,771.66¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 27 SCHEDULE-4 ASSETS FUND (GRANTS-IN-AID) As at As At 31-03-2015 31-03-2014 Rs. Rs. Balance as on 01-04-2014 2,26,95,216.00 2,54,42,814.00 Less:Amount of Depreciation for the year transfer to Income & Expenditure A/C 24,33,129.00 27,47,598.00 Total 2,02,62,087.00 2,26,95,216.00 SCHEDULE-5 CURRENT LIABILITIES & PROVISIONS As at As At 31-03-2015 31-03-2014 Rs. Rs. (A) INCOME RECEIVED IN ADVANCE All India Bar Exam VIII Fees Received In Advance 5,91,63,183.00 — Advance Fee For Uniform Identification Numbers 14,02,200.00 13,09,300.00 Web Portal Registration Fee 1,38,80,215.00 1,15,42,266.00 D.C. Deposit Fees 16,37,527.65 15,67,164.65 (A) 7,60,83,125.65 1,44,18,730.65 (B) SECURITY DEPOSIT & EARNEST MONEY Security Deposit (Contractors) 1,44,483.00 15,63,160.00 Earnest Money (AIR Pvt. Ltd.) 1,00,000.00 1,00,000.00 Security Deposit (AIR Pvt. Ltd.) 80,00,000.00 40,00,000.00 (B) 82,44,483.00 56,63,160.00 (C) EXPENSES PAYABLE Rent Payable 10,20,275.00 10,20,275.00 Sundry Creditors-AIBE (STBC) 1,88,01,564.00 2,74,96,464.00 ITES Horizon Pvt. Ltd.-AIBE Exam. Expenses 55,62,200.00 — Sundry Creditors -Others 3,10,950.00 1,18,996.00 Sundry Creditors 1,31,774.00 47,70,350.00 (Contractors & Architects) Sundry Creditors (Trust) — 61,345.00 (C) 2,58,26,763.00 3,34,67,430.00 (D) STATUTORY DUES Gratuity Fund Contribution Payable 14,66,450.00 8,72,483.00 Pension Fund Contribution Payable 1,00,87,171.00 44,29,026.00 Due to Welfare Fund (TDS) 8,00,724.00 6,59,411.00 Due to Pension Fund (TDS) 89,436.94 89,290.00 Due to Gratuity Fund (TDS) 19,940.00 19,940.00 Due to Provident Fund (TDS) 22,209.00 22,209.00 (D) 1,24,85,930.94 60,92,359.00 (E) OTHER CURRENT LIABILITIES Unspent Balance of Grants in Aid From Ministry of Law 5,40,000.00 5,40,000.00 Amount Payable to Welfare Fund [Ref. Sch. 3(1)] 46,04,374.78 — (E) 51,44,374.78 5,40,000.00 Total (A+B+C+D+E) 12,77,84,677.37 6,01,81,679.6528 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 29 5102/3/13 5102/3/1330 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] SCHEDULE-8 EARMARKED INVESTMENTS As at As At 31-03-2015 31-03-2014 Rs. Rs. (A) WELFARE FUND INVESTMENTS Balance In UCO Bank-Savings A/C.9363 13,69,075.18 17,16,274.18 Fixed Deposit With UCO Bank, 3,83,88,056.00 3,76,22,936.00 Fixed Deposit With Central Bank 45,38,999.00 45,38,999.00 Fixed Deposit With S.B.I. 1,73,51,005.00 1,63,55,361.00 Fixed Deposit With Syndicate Bank 2,27,95,563.00 2,27,95,563.00 Fixed Deposit With Allahabad Bank 92,03,373.00 78,92,437.00 Accrued Interest 1,45,09,959.00 89,10,561.00 Sundry Debtors -BCI 8,00,724.00 6,59,411.00 Fixed Deposit With Canara Bank 47,47,753.00 40,00,000.00 Sundry Debtors -Others 2,500.00 2,500.00 Due From BCI 46,04,374.78 — (A) 11,83,11,381.96 10,44,94,042.18 (B) PROVIDENT FUND INVESTMENT Balance In UCO Bank S.B.A/C 261025 8,39,720.38 6,55,433.38 Special Deposit -UCO Bank 11,90,217.00 11,90,217.00 FDR-UCO Bank 39,92,403,00 29,92,403.00 Fixed Deposit with Syndicate Bank 58,51,019.00 48,51,019.00 P.F.Loan 6,64,945.29 5,42,505.29 Accrued Interest 14,47,066.55 6,15,225.55 Due From Bar Council of India(TDS) 22,209.00 22,209.00 (B) 1,40,07,580.22 1,08,69,012.22 (C) GRATUITY FUND INVESTMENT Balance in UCO Bank- Saving A/C 440 40,644.34 9,33,764.34 Special Deposit - UCO Bank 3,18,433.00 3,18,433.00 Fixed Deposit With UCO Bank 52,20,503.00 43,20,503.00 Accrued Interest 8,37,813.40 3,02,100.00 Due From Bar Council of India (TDS) 19,940.00 19,940.00 Contribution Receivable From BCI 14,66,450.00 8,72,483.00 FDR Syndicate Bank 11,00,000.00 2,00,000.00 (C) 90,03,783.74 69,67,223.34 (D) PENSION FUND INVESTMENT Balance in Canara Bank S.B. A/C. 19116 6,00,869.92 11,78,544.92 Fixed Deposit -Syndicate Bank 1,83,60,921.83 1,75,49,902.00 Fixed Deposit - Central Bank 47,51,748.00 47,51,748.00 Fixed Deposit - Canara Bank 1,27,45,141.00 78,00,062.00 Fixed Deposit -Allahabad Bank 6,60,389.00 6,60,389.00 Fixed Deposit UCO Bank 17,74,243.00 14,93,040.00 Accrued Interest 43,03,119.00 27,15,492.00 Due From Bar Council of India(TDS) 89,436.94 89,290.00 Pension-Fund Contribution Receivable From BCI 1,00,87,171.00 44,29,026.00 (D) 5,33,73,039.69 4,06,67,493.92 (E) Investment For Infrastructure of Law College in Muffassil Place (E) — 21,00,000.00 (Refer Note No. 5 of Sch. 18 & Also Sch. 9) Grand Total (A + B + C + D + E) 19,46,95,785.61 16,50,97,771.66¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 31 SCHEDULE-9 OTHER INVESTMENTS As at As At 31-03-2015 31-03-2014 Rs. Rs. (A) FIXED DEPOSIT WITH BANKS FOR BAR COUNCIL OF INDIA Allahabad Bank 1,27,31,807.00 1,22,02,139.00 Central Bank 95,40,673.00 95,40,673.00 Canara Bank 9,31,95,037.00 4,17,56,931.00 UCO Bank 1,39,61,370.00 1,39,61,370.00 Syndicate Bank 15,77,00,687.85 9,56,81,390.84 State Bank of India 61,85,262.00 56,62,463.00 29,33,14,836.85 17,88,04,966.84 Less : Shown Under Schedule 8) — 21,00,000.00 (A) 29,33,14,836.85 17,67,04,966.84 (B) FOR SECURITY DEPOSIT FROM LAW COLLEGES (AFFILIATION) Canara Bank 4,15,50,803.00 3,02,36,637.00 Central Bank 93,22,689.00 93,22,689.00 UCO Bank 1,50,19,708.00 1,50,19,708.00 State Bank of India 1,20,06,913.00 1,20,06,913.00 Syndicate Bank 2,47,81,017.90 2,37,39,409.00 Allahabad Bank 1,52,49,573.00 1,49,55,074.00 (B) 11,79,30,703.90 10,52,80,430.00 (C) FIXED DEPOSIT-AIBE FDR with State Bank of India (81)-CLTD — 5,87,56,454.00 FDR with State Bank of India (63)-CLTD 1,87,30,718.00 3,87,78,788.00 FDR with Syndicate Bank 1 ,71 ,24,791.78 1,57,00,000.00 FDR with State Bank of India 15,05,75,529.00 — (C) 18,64,31,038.78 11,32,35,242.00 Total (A + B + C) 59,76,76,579.53 39,52,20,638.8432 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] SCHEDULE-10 CURRENT ASSETS, LOANS & ADVANCES As at As At 31-03-2015 31-03-2014 Rs. Rs. CURRENT ASSETS (A) Stock of Books at Cost (A) 4,78,945.00 4,10,875.00 (As Certified by the Management) (B) Cash & Bank Balances Cash in Hand 1,30,195.00 1,72,361.25 Canara Bank-31050 1,92,49,543.89 1,81,46,376.15 UCO Bank -132 1,15,54,592.49 19,49,555.81 Canara Bank-31065 (LEF) 47,70,562.04 14,26,357.53 Canara Bank-31313 (Grants) 4,799.00 4,799.00 Canara Bank 31467 (AIBE) 55,158.00 2,94,963.00 Syndicate Bank 24171010000239 (Grants) 1,25,711.00 1,25,825.00 Syndicate Bank 24171010000258 (DLE) 1,29,893.00 1,30,007.00 Syndicate Bank - 296 28,24,302.00 30,63,185.00 SBI C/A 32718588024 (AIBE) 1,80,15,395.00 70,612.00 SBI Collection A/C (AIBE) 46,09,943.00 — In SB A/C With Scheduled Banks In Different States 3,45,56,451.80 2,65,35,064.92 Advance Lying With Syndicate Bank For Fixed Deposit — 2,00,00,000.00 (FDR Issued On 4.4.2013) (B) 9,60,26,546.22 7,19,19,106.66 (C) Amount Receivable (I) Interest Accrued On Investments 4,97,60,615.00 2,90,47,580.00 (II) From State Bar Councils 81,314.20 81,314.20 (III) Sundry Debtors-Trust 3,40,119.00 — (IV) Sundry Debtors-Welfare Fund — 4,77,717.22 (C) 5,01,82,048.20 2,96,06,611.42 (D) Loans & Advances (I) Loan To Staff 51,09,222.48 13,26.736.00 (Housing, Marriage, Education & Others) (II) Advances — Members 4,69,598 — Staff 7,57,096 —-Others 90,190 13,16,884.00 31,02,910.00 (III) Prepaid Expenses 4,51,611.00 3,81,017.00 (IV) Security Deposits For Electricity & Others 12,30,417.00 12,30,417.00 (V) Security Deposit- Office Rent 20,40.550.00 2.0,40,550.00 (VI) TDS Recoverable 14,30,260.33 16,13,861.84 (Refer Note No. 9 of Sch. 18) (D) 1,15,78,944.81 96,95,491.84 Grand Total (A + B + C + D) 15,82,66,484.23 11,16,32,084.92¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 33 SCHEDULE-11 FEES Current Previous Year Year Rs. Rs. I. Fees From Advocates Enrolment Fees 2,05,52,610.56 1,29,87,687.44 Membership Transfer Fees 15,25,194.00 14,89,587.00 Resumption of Practice Fees 1,78,150.00 93,700.00 (I) 2,22,55,954.56 1,45,70,974.44 II. Other Fees Disciplinary Proceeding Fees 3,59,910.00 3,95,350.00 Revision Fees 1,51,910.00 2,00,410.00 Application Fees For Legal 17,20,000.00 8,05,000.00 Education Forms Miscellaneous Fees 1,94,83,825.00 24,08,314.00 (II) 2,17,15,645.00 38,09,074.00 Total (I + II) 4,39,71,599.56 1,83,80,048.44 SCHEDULE-12 EXAMINATION FEES Current Previous Year Year Rs. Rs. All India Bar Examination Fees-VIII 73,96,200.00 — All India Bar Examination Fees-VII 6,95,27,560.00 — 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 -IV — 14,200.00 All India Bar Examination Fees-III — 19,080.00 Rechecking Fees 2,40,000.00 1,51,600.00 Foreign Examination Test Fees 18,73,883.05 6,25,000.00 Total 7,90,37,643.05 10,21,40,309.0034 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] SCHEDULE-13 INTEREST INCOME Current Previous Year Year Rs. Rs. Interest on Fixed Deposit (Including TDS ` 2,16,316, P.Y 2,20,261) 4,32,19,109.14 2,85,10,951.77 Interest on Loans & Advances 3,71,192.62 93,318.00 4,35,90,301.76 2,86,04,269.77 SCHEDULE-14 SALARIES, ALLOWANCES & EMPLOYEE BENEFITS Current Previous Year Year Rs. Rs. Establishment/Salaries 2,02,45,093.00 1,80,11,105.00 Medical Allowance 6,38,369.00 6,06,174.00 Bonus 97,863.00 98,439.00 Leave Encashment 14,53,275.00 7,90,413.00 Leave Travel Concession 3,84,464.00 2,01,205.00 Council Contribution to Gratuity Fund A/C 14,66,450.00 8,72,483.00 Council Contribution to Pension Fund A/C 1,11,19,955.00 73,00,638.00 Council Contribution to Provident Fund A/C 1,22,928.00 — Staff Conveyance 12,34,030.00 11,61,790.00 Staff-Mediclaim Insurance 5,75,124.00 4,42,433.00 Staff- Uniform 27,760.00 38,000.00 Total 3,73,65,311.00 2,95,22,680.00¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 35 SCHEDULE-15 ESTABLISHMENT EXPENXES Current Previous Year Year Rs. Rs. RATES & TAXES 1,18,532.00 1,18,532.00 (Refer Note 1(A) of Schedule 18) Printing & Stationery 17,84,972.00 13,80,968.00 Water & Electricity 20,68,531.00 19,77,192.00 Advt./Gazette Notification 2,66,418.00 2,51,072.00 Postage, Telegram & Telephone 13,54,679.00 12,91,173.00 General Repairs & Maintenance 8,98,590.00 6,75,438.00 Court Proceeding/Professional Expenses 9,89,485.00 15,70,165.00 Periodical & Journal 9,777.00 8,548.00 Auditors Remuneration 86,798.00 61,798.00 Bank Charges 20,141.00 20,548.35 Miscellaneous Expenses 23,84,933.00 14,79,982.00 Security Charges 4,24,716.00 3,21,720.00 Insurance Premium 14,700.00 83,112.00 Car-Repair & Maintenance 3,30,018.00 1,56,661.00 Conveyance 4,51,032.00 2,94,384.00 Interest Paid to Contractor 4,54,000.00 — Unrecoverable TDS of Earlier Years Written Off 3,86,322.84 — 1,20,43,644.84 96,91,293.35 Less:Expenditure Charged From Welfare Fund 18,42,234.00 8,31,864.00 (Schedule 3) 1,02,01,410.84 88,59,429.3536 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] SCHEDULE-16 EXPENSES ON COUNCIL'S ACTIVITIES Current Previous Year Year Rs. Rs. (A) TRAVELLING & MEETING EXPENDITURE Travelling - Council 1,31,55,102.00 1,32,12,698.00 Travelling - D.C. Meeting 79,16,650.00 65,48,800.00 Travelling - Inspection 1,37,85,463.00 1,02,32,070.00 Travelling - LE Meeting 33,84,442.00 34,89,571.00 Meeting Expenses 26,82,369.25 16,74,512.00 (A) 4,09,24,026.25 3,51,57,651.00 (B) OTHER EXPENSES Contribution to State Bar Councils 47,50,000.00 30,00,000.00 Contribution to Bar Council of India Trust 50,00,000.00 1,07,90,000.00 Conference & Seminar Expenses 27,00,000.00 10,37,186.00 Felicitation Expenses 5,03,010.00 4,78,762.00 Subscription to IBA/IIC 1,56,433.00 86,037.00 Workshop Expenses — 6,29,938.00 (B) 1,31,09,443.00 1,60,21,923.00 Grand Total (A + B) 5,40,33,469.25 5,11,79,574.00 SCHEDULE-17 EXAMINATION EXPENSES Current Previous Year Year Rs. Rs. All India Bar Exmination VIII 73,96,200.00 — All India Bar Examination VII 2,22,48,800.00 — All India Bar Exmination Expenses-VI 2,49,825.00 1,83,03,200.00 All India Bar Examination Expenses-V 5,23,701.00 1,40,26,200.00 All India Bar Examination Expenses IV 3,17,655.00 51,222.00 Misc. Expenses (AIBE-Supervision Charges) 3,69,000.00 2,68,500.00 Share of Expenses State Bar Council’s (AIBE-VII) 1,66,86,600.00 2,53,90,500.00 Foreign Examination Expenses 12,000.00 6,630.00 Total 4,78,03,781.00 5,80,46,252.00¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 37 SCHEDULE—18 ACCOUNTING POLICIES & NOTES TO ACCOUNTS [ THE YEAR ENDED 31ST MARCH, 2015 ] 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 the basis of conduct of the respective examinations. 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. Likewise the fee received for registration for Web Portal will be recognised once the Web Portal would become operational. (e) Income From Investment (i) Income on Fixed Deposit is recognised on a time proportion basis taking into account the amount outstanding and the rate applicable. (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 upto 31/03/1999. (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 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.38 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 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. 1st April, 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 along with accrued interest has been transferred to the Pension Fund. 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 represents 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. B. NOTES TO ACCOUNTS The details of contingent liabilities not acknowledged as debtors:— 1. Contingent Liabilities: (a) Municipal Corporation of Delhi vide demand notice dated 21-09-2011 has raised additional demand for Property Tax for Council Building at Rouse Avenue amounting to ` 21,96,325 (w.e.f 01/04/2004 to 31/03/2011) 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 ` 98,88,706 (amount lying with the landlord ` 20,40,550 as on 31-03-2014). The matter is pending before the Hon’ble High Court of Delhi. 2. Provident Fund is recognised under rule 3(1) of the Part - A of the IVth Schedule of the Income-Tax, 1961 vide letter No. JP-1(6)/63/3332 dated 25th December, 1965 (order No.1 of 1965-1966). However the fund is not recognised by the Regional Provident Fund Commissioner. 3. The liability for Pension Fund based on actuarial valuation as on 31.03.2015 has not been ascertained, however the Pension Fund liability for the Financial Year 2014-2015 has been provided for at the rate of 12% of Basic plus Grade Pay with an additional amount of ` 10,000 per month as per the Council decision. As on 31.03.2015 the pension fund after the provision for the current year liabilities stood at ` 5,33,73,040 against the actuarial liabilities of ` 6,34,60,133 on 31.03.2014. Thus, there is a shortfall of provision by ` 1,00,87,093 as on 31.03.2015 which will be provided for two instalments along with the liability of the subsequent years. 4. The liability for gratuity fund based on actuarial valuation as on 31/03/2015 has not been ascertained. The gratuity fund liability for the year of 2014-2015 has been provided at the rate of 8.33% p.a of basic plus grade pay & D.A as per the council decision. Accordingly as per actuarial valuation report as on 31/03/2014 the liability for the year has been provided for ` 14,66,450 (including ` 10,16,450 for contribution for the year) in Financial Year 2014-2015.¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 39 5. A sum of ` 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. During the Financial Year 2014-2015 contribution of ` 21,00,000 has been paid to Bharat Law College, Jaipur on 04/05/2014 as per the decision of the council for infrastructure facilities. 6. Fixed deposits with Scheduled Bank includes ` 11,72,95,000 as on 31-03-2015 (` 10,17,45,000 on 31-03-2014) received from Law Colleges as Security deposit for affiliation included in Schedule-7. 7. Up to the Financial Year 2013-2014 the Examination Fee received from the students for AIBE was recognised on Cash Basis, however w.e.f. the current year i.e. 2014-2015 such income is accounted for on the basis of the conduct of the examination and accordingly the examination fee received is shown as income received in advance to the extent of amount not utilised till the year end. 8. During the Financial Year sum of `11,02,350 (7 cases) received by bank draft on account of inspection fee, security deposit for affiliation from law colleges and transfer / revision though deposited into the Canara Bank, DDU Marg but could not be credited on account of non- clearance of draft on time. The matter is being perused with bank for immediate credit. 9. Income Tax (TDS) Recoverable includes `10,50,182.33 for earlier Years prior to the Financial Year 2012-2013 which is not reflected in 26AS of the Bar Council of India as such no refund has been received/ is recoverable. The matter is still being pursued with the banks for updation of revision TDS return so as to get such refund at the earliest. 10. 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/- Partner Asstt. Secretary- Asstt. Secretary- Joint Secretary Chairman M.No. 052473 Cum- Cum- Accountant Accounts Officer Place : New Delhi Date : 28th September, 2015 ASHOK KR. PANDEY, Jt. Secy. [ADVT.-III/4/Exty./96/345] Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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