We have audited the attached Financial Statement of the Bar Council of India which comprise

jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx III—[k.M 4 PART III—Section 4 izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 252] ubZ fnYyh] c`gLifrokj] tqykbZ 18] 2019@ vk"kk<+ 27] 1941 No. 252] NEW DELHI, THURSDAY, JULY 18, 2019/ASHADHA 27, 1941 Hkkjrh; fof|K ifj"kn~ vf/klwpuk ub Z fnYyh] 13 vDrcw j] 2017 Lora= ys[kk ijh{kd dh fjiksVZ Hkkjrh; fof|K ifj"kn~ cksMZ ds lnL;ksa ds fy, Qk-la- chlhvkbZ%Mh%3219@2019-&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] 2017 rd rqyu i=k] vk; vkSj O;; ys[kk rFkk egRoiw.kZ ys[kk uhfr;ksa dk lkjka'k vkSj rRdkyhu lekIr gq, o"kZ ds udn izokg fooj.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 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 3688 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 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 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 ¼[k½ mDr ys[kk ifj"kn~ }kjk j[kh xbZ ys[kk cfg;ksa ds vuq:i gSaA ¼x½ 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 ¼?k½ gekjh jk; esa iwoksZDr foÙkh; fooj.k vuqiHkqDr NqV~Vh udn Hkqxrku nkf;Roksa ds fy, mica/k] tks ys[kkekud ,- ,l- 15 ¼iqujhf{kr½ dh vis{kkvksa ds vuqlkj vk'kf;r ;wfuV lk[k i)fr ¼ih-;w-lh½ ds v/khu] chekadfd; ewY;kadu ds ctk, izkDdfyr vk/kkj ij mica/k fd;k x;k gS pwafd mica/k esa dksbZ deh ;fn dksbZ gks vfu'p;;s gS [vuqlwph&19, ys[kkuhfr&8 (iv) vkSj ml ij fVIi.k&5 ns[ks]a ds flok; vkbZ-lh-,-vkbZ- }kjk tkjh ys[kk ekudksa dk vuqikyu djrk gSA ¼M+½ gekjh jk; vkSj loksZÙke tkudkjh ds vuqlkj rFkk gesa fn, x, Li"Vhdj.kksa ds vuqlkj] mij iSjk ¼?k½ es of.kZr fo"k; ds izHkkoksa ds flok;] iwokZsDr ds udn izokg 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% Lohd`r ys[kk fl)kUrksa ds vuq:i ,d lgh rFkk mfpr voyksdu izLrqr djrs gSa %& (i) rqyu i=k dh n'kk esa 31 ekpZ] 2017 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] (iii) ml rkjh[k dks lekIr gq, o"kZ ds fy, udn izokg ds udn izokg fuokj.k ds ekeys esaA d`rs Bkdqj] oS|ukFk v¸;j ,Ma dña pkVZMZ vdkmUVsaV~l ,Q vkj ,u 000038 ,u gñ LFkku % ubZ fnYyh Hkkxhnkj rkjh[k % 13 vDrwcj, 2017 ,eñ uañ 052473¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 3 rqyu i=k [ 31 ekpZ, 2017 dh fLFkfr ds vuqlkj ] vuqlwph 31 ekpZ] 2017 31 ekpZ] 2016 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 2 813,636,552.30 510,736,356.64 vkoafVr fufèk 3 272,970,645.61 236,539,115.81 vkfLr;ka fufèk ¼lgk;rk vuqnku½ 4 16,165,044.00 18,096,750.00 yEch vof/k ds nkf;Ro 20,00,000.00 20,00,000.00 vfxze :i esa izkIr fujh{k.k Qhl 389,550,000.00 203,950,000.00 lac) laLFkkvksa@dkWyst ls izfrHkwfr fu{ksi 157,305,000.00 137,045,000.00 pkyw nkf;Ro vkSj izko/kku 5 135,515,163.71 99,155,246.71 ;ksx 1,797,872,851.07 1,218,252,914.61 fufèk;ksa dk mi;kstu % fLFkj vkfLr;ka ¼'kq) Cykd½ 6-7 32,820.787.00 35,667,946.00 fuos'k % vkoafVr fuf/k vkSj nkf;Ro 8 822,296,906.64 587,054,313.33 vU; fuos'k 9 741,668,976.65 420,206,789.44 pkyw vkfLr;ka 10 18,01,13,194,20 16,11,53,510,57 _.k vkSj vfxze 11 20,972,986.58 14,170,354.42 ;ksx 1,797,872,851.07 1,218,252,914.61 ys[kkdj.k uhfr;ka vkSj ys[kkvksa ij fVIi.k 18 vuqlwph la- 1 ls 19 ys[kk ds vfHkUu vax gSa le la[;kad rkjh[k dh gekjh fjiksVZ ds vuqlkj Ñrs Hkkjrh; fofèkK ifj"kn~ d`rs Bkdqj] oS|ukFk v¸;j ,aM dañ pkVZMZ vdkmUVsaV~l ,Q vkj ,u 000038 ,u gñ@& gñ@& gñ@& gñ@& gñ@& ¼,Hkkxhnkj Bkdqj½ ys[kkdkj ys[kkfèkdkjh lfpo vè;{k ,eñuañ 052473 lg&lgk;d& lfpo lg&lgk;d& lfpo Hkkñfoñiñ Hkkñfoñiñ Hkkñfoñiñ Hkkñfoñiñ LFkku % ubZ fnYyh rkjh[k % 13 vDrwcj, 20174 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] vk; vkSj O;; ys[kk [ 31 ekpZ, 2017 dh fLFkfr ds vuqlkj ] vuqlwph 31 ekpZ] 2017 31 ekpZ] 2016 lañ dks dks :i, :i, vk; % Qhl 11 90,559,423.64 25,865,863.53 ijh{kk Qhl 12 205,446,535.00 174,815,875.20 fujh{k.k Qhl 142,740,000.00 84,279,930.00 C;kt 13 74,687,630.65 61,376,137.52 vU; vk; 14 1,583,723.00 1,459,337.00 ;ksx 515,017,312.29 347,797,143.25 O;; % osru vkSj HkÙks 15 43,517,825.92 47,538,255.18 LFkkiu vkSj vU; O;; 16 14,979,670.07 8,089,018.22 ifj"kn~ dh xfrfofèk;ka vkSj cSBd O;; 17 52,109,755.64 58,298,838.00 ijh{kk O;; 18 99,065,607.00 92,441,339.00 vo{k;.k % ?kVkb, % vkfLr;ka fufèk ls 4375,964.00 4,694,307.00 varfjr jde (1,931,706.00) (2,165,337.00) 2,444,258.00 2,528,970.00 ;ksx 212,117,116.63 208,896,420.40 rqyu i=k ls varfjr o"kZ dk vf/k'ks"k 302,900,195.66 138,900,722.85 ys[kkdj.k uhfr;ka vkSj ys[kkvksa ij fVIi.k 19 vuqlwph 1 ls 19 ys[kk ds vfHkUu vax gSa le la[;kad rkjh[k dh gekjh fjiksVZ ds vuqlkj Ñrs Hkkjrh; fofèkK ifj"kn~ Ñrs Bkdqj] oS|ukFk v¸;j ,aM dañ pkVZMZ vdkmUVsaV~l ,Q vkj ,u 000038 ,u gñ@& gñ@& gñ@& gñ@& gñ@& ¼,Hkkxhnkj Bkdqj½ ys[kkdkj ys[kkfèkdkjh lfpo vè;{k ,eñuañ 052473 lg&lgk;d& lfpo lg&lgk;d& lfpo Hkkñfoñiñ Hkkñfoñiñ Hkkñfoñiñ Hkkñfoñiñ LFkku % ubZ fnYyh rkjh[k % 13 vDrwcj, 2017¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 5 vuqlwph&1 eq[; fufèk ) 31 ekpZ] 2017 dks 31 ekpZ] 2016 dks :i, :i, vafre rqyu i=k ds vuqlkj vfr'ks"k 1,07,30,445.45 1,07,30,445,45 ;ksx 1,07,30,445.45 1,07,30,445.45 vuqlwph&2 vkjf{kfr;ka vkSj fufèk 31 ekpZ] 2017 dks 31 ekpZ] 2016 dks :i, :i, vk; vkSj O;; fiNys ys[kk ds vuqlkj vkjafHkd vf/k'ks"k 510,736,356.64 371,835,633.79 tksfM+, % o"kZ dk vf/k'ks"k vk; vkSj O;; ys[kkuqlkj 302,900,195.66 138,900,722.85 ;ksx 813,636,552.30 510,736,356.64 vuqlwph&3 vkoafVr fufèk;ka 31 ekpZ] 2017 dks 31 ekpZ] 2016 dks (d) dY;k.k fufèk % :i, :i, vafre rqyu i=k ds vuqlkj (i) 137,586,428.96 118,311,381.96 tksfM+, % jk-fo-i- ls vfHknk; 10,683,518.00 15,499,839.00 lkof/kd tek ij C;kt 10856421.59 cpr [kkrs ls C;kt -212776.00 11,069,197.59 10,303,467.00 izdh.kZ C;kt 30,000.00 2,500.00 21,782,715.59 25,805,806.00 ?kVkb, % vfèkoDrkvksa dks lgk;rk 2,774,500.00 3,430,000.00 cSad izHkkj 2,158.00 791.00 iz'kklu O;; vuqlwph 16 ds vuqlkj (ii) 19,006,057.59 19,275,047.00 TOTAL (I) + (ii) (d) 156,592,466.55 137,586,428.96 ¼[k½ Hkfo"; fufèk % lnL;ksa dk vfr'ks"k vafre rqyu i=k ds vuqlkj 17,407,144.22 14,007,580.22 tksfM+, % deZpkfj;ksa dk va'knku 956,289.00 929,128.00 tksfM+, % deZpkfj;ksa dk LoSfPNd va'knku 1,776,000.00 1,578,000.00 tksfM+, % vkoafVr C;kt 1,278,691.00 1,192,436.00 21,418,124.22 17,707,144.226 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] ?kVkb, % fuiVku @ fudklh LFkk;h fudklh 300,000.00 300,000.00 fuiVku 3,279,636.00 — 17,838,488.22 17,407,144.22 o"kZ ds vUr esa vkoafVr yafcr C;kt 139,124.45 104,687.00 ( [k) 17,977,612.67 17,511,831.22 ¼x½ minku fufèk % vafre rqyui=k ds vuqlkj 10,811,888.94 9,003,783.74 tksfM+, % ifj"kn~ ls lans; vfHknk; 1,395,216.00 1,092,872.00 tksfM+, % izkIr C;kt 755,895.24 715,337,20 12,963,000.18 10811,992.94 ?kVkb, % lnL;ksa dk minku 1721410 cSad izHkkj — 104 (1,721,514.00) (104.00) (x) 11,241,486.18 10,811,888.94 ¼?k½ isa'ku fufèk % ¼nsf[k, vuqlwph-19 dk fVIi.k la- 3½ vafre rqyui=k ds vuqlkj 70,628,966.69 53,373,039.69 tksfM+, % vfHknk;@izkoèkku 14,230,737.00 15,997,807.00 tksfM+, % mikftZr C;kt 4,609,531.52 3,651,667.00 tksfM+, % deZpkfj;ksa dh lzksr ij dj dVkSrh 9,870.00 — 89,479,105.21 73,022,513.69 ?kVkbZ, % iwoZ&deZpkfj;ksa] lnL;ksa@vkfJrksa vkSj cSad izHkkjksa dk Hkqxrku (2,320,045.00) (2,393,547.00) (?k) (8,71,59,060.21) (7,06,28,966.69) ;ksx ( d + [k + x + ?k ) 27,29,70,645.61 23,65,39,115.81 vuqlwph&4 vkfLr;ka fufèk ¼lgk;rk vuqnku½ 31 ekpZ] 2017 dks 31 ekpZ] 2016 dks :i, :i, 1 vizSy] 2016 dks vfr'ks"k 18,096,75.00 20,262,087.00 ?kVkb, % o"kZ dh vo{k;.k jde vk; vkSj O;; [kkrs esa gLrkarfjr 1,931,706.00 2,165,337.00 ;ksx 16,165,044.00 18,096,750.00¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 7 vuqlwph&5 pkyw nkf;Ro vkSj izkoèkku 31 ekpZ] 2017 dks 31 ekpZ] 2016 dks :i, :i, ¼d½ vfxze :i ls izkIr vk; vfxze Qhl ;w- vkbZ- ua- ds fy, 1,588,600.00 1,450,600.00 osc iksVZy jftLVªhdj.k Qhl 18,038,533.00 16,043,737.00 Mh-lh- fu{ksi Qhl 1,558,527.65 1,598,527.65 ¼d½ 21,185,660.65 19,092,864.65 ¼[k½ izfrHkwfr fu{ksi vkSj vfxze jkf'k izfrHkwfr fu{ksi ¼lafonkdkj½ — 144,483.00 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 80,00,000.00 ¼[k½ 8,100,000.00 8,244,483.00 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 50,186,164.00 27,325,964.00 vkbZ0Vh0b0,l0 gksfjtu izk-fy- ,0vkbZ0ch0bZ0 ijh{kk Qhl 30,537,990.00 17,462,678.00 fofo/k ysunkj&vU; 2,05,997.00 3,29,929.00 fofo/k ysunkj ¼lafonkdkj vkSj okLrqfon½ — 1,31,774.000 ¼x½ 81,950,426.00 46,270,620.00 ¼?k½ dkuwuh ns; lans; minku fuf/k va'knku 1,395,216.00 1,092,872.00 lans; isa'ku fuf/k va'knku 13,074,535.00 14,949,744.00 dY;k.k fuf/k esa ns; 589,569.00 589,569.00 isa'ku fuf/k esa ns; 37,691.35 37,691.35 minku fuf/k esa ns; 147.43 147.43 Hkfo"; fuf/k esa ns; 10,918.50 10,918.50 lans; ¼VhMh,l½ 5,777.00 2,028,119.00 dk;Z lafonk dj lans; ¼Mh-oh-,-Vh-½ 41,047.00 — ¼?k½ 15,154,901.28 18,709,061.28 ¼³½ vU; pkyw nkf;Ro dY;k.k fuf/k ls lans; jde 4,420,936.78 1,728,606.78 ¼³½ 4,420,936.78 1,728,606.78 ¼p½ izko/kku NqV~Vh dk udn Hkqxrku ds fy, izko/kku ¼p½ 4,703,239.00 5,109,611.00 [nsf[k, ys[kkdj.k fufr;ka fVIi.k 8 (iv) vkSj vuqlwph] 19 dk fVIi.k la- 5 ;ksx ¼d + [k + x + ?k + ³ $ p½ 135,515,163.71 99,155,246.718 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 910 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 11 vuqlwph&8 fuos'k 31 ekpZ] 2017 dks 31 ekpZ] 2016 dks :i, :i, [v] vfHkfuf'pr fuf/k;ksa ds izfr ¼d½ dY;k.k fuf/k fuos'k dsujk cSad esa lkof/kd tek 5,611,619.00 4,747,753.00 ;wdks cSad esa lkof/kd tek 51,663,512.00 49,984,413.00 lsUVªy cSad esa lkof/kd tek 5,701,308.00 4,538,999.00 Hkkjrh; LVsV cSad esa lkof/kd tek 20,948,558.00 17,351,005.00 flafMdsV cSad esa lkof/kd tek 41,921,611.70 33,586,966.00 bykgkckn cSad esa lkof/kd tek 10,391,576.00 10,091,251.00 lkof/kd tekvksa ij mn~Hkwr C;kt 10,428,711.62 1,11,71,210.00 ;wdks cSad cpr [kkrk la- 09363 esa vfr'ks"k 4,000,374.76 3,303,149.49 150,667,271.47 134,774,746.49 Hkk0fo0i0 ls 'kks/; 5,922,715.47 2,809,182.47 fofo/k nsunkj&vU; 2,500.00 2,500.00 ¼d½ 156,592,486.55 137,586,428.96 ¼[k½ Hkfo"; fuf/k fuos'k ;wdks cSad esa fo'ks"k tek 1,190,217.00 1,190,217.00 ;wdks cSad esa lkof/kd tek 7,979,420.00 7,514,759.00 flaMhdsV cSad esa lkof/kd tek 7,183,223.98 6,866,953.00 lkof/kd tekvksa ij mn~Hkwr C;kt 958,580.55 503,360.55 ;wdks cSad cpr [kkrk la[;k 261025 esa vfr'ks"k 375,015.35 793,280.88 1,76,86,456.88 1,68,68,570.43 Hkfo"; fuf/k _.k 258,145.29 610,250.29 Hkk0fo0i0 ls 'kks/;&va'knku vkSj Vh-Mh-,l- 33,010.50 33,010.50 ¼[k½ 17,977,612.67 17,511,831.22 ¼x½ minku fuf/k fuos'k ;wdks cSad esa fo'ks"k tek 318,433.00 318,433.00 ;wdksa cSad esa lkof/kd tek 7,711,597.00 7,165,649.00 flafMdsV cSad esa lkof/kd tek 1,313,102.02 1,207,594.00 lkofèkd tekvksa ij mn~Hkqr C;kt 427,054.60 459,084.60 ;wdksa cSad cpr [kkrk la[;k 440 esa vfr'ks"k 56,136.13 548,308.91 9,826,322.75 9,699,069.51 Hkk0fo0i0 ls 'kks?; 1,415,163.42 1,112,819.43 11,241,486.18 10,811,888.94 ¼?k½ isa'ku fuf/k fuos'k flafMdsV cSad esa lkof/kd tek 45,191,733.72 25,840,267.83 lsaVªy cSad esa lkof/kd tek 6,066,109.00 4,751,748.00 dsujk cSad esa lkof/kd tek 15,492,286.00 13,865,153.00 bykgkckn cSad esa lkof/kd tek 922,429.00 856,196.00 ;wdks cSad esa lkof/kd tek 2,031,140.00 1,774,243.00 lkof/kd tekvksa ij mn~Hkwr C;kt 3,649,384.00 4,072,019.0012 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] dsujk cSad cpr [kkrk la[;k 19116 esa vfr'ks"k 636,282.14 4,434,304.51 73,989,363.86 55,593,931.34 Hkk0fo0i0 ls 'kks/; 13159826.35 deZpkfj;ksa ls 'kks/; &9870.00 13,169,696.35 15,035,035.35 ¼?k½ 87,159,060.21 70,628,966.69 ;ksx [ v ] ¼d $ [k $ x $ ?k½ 27,29,70,645.61 236,539,115.81 ¼vk½ vfHkfuf'pr nkf;Ro ds izfr ¼p½ fof/kd f'k{kk ds fy, vfxze izkIr fujh{k.k Qhl bykgkckn cSad 9,780,810.00 8,640,481.00 lsUVªy cSad 4,780,447.00 3,744,655.00 dsujk cSad 11,254,990.00 7,293,408.00 ;wdks cSad 5,214,983.00 4,918,425.00 flaMhdsV cSad 360,990,031.03 168,214,714.25 Hkkjrh; LVsV cSad — — — & 6,870,390.00 392,021,261.03 199,682,073.25 ¼N½ fof/k egkfo|ky;ksa ls izfrHkwfr ¼lac)rk½ ds fy, fu{ksi dsujk cSad 73,098,305.00 64,160,365.00 lsUVªy cSad 11,901,393.00 9,322,688.00 ;wdks cSad 19,667,933.00 18,388,500.00 Hkkjrh; LVsV cSad 15,277,767.00 12,006,913.00 flaMhdsV cSad 34,524,074.00 28,587,828.27 bykgkckn cSad 19,025,552.00 18,366,830.00 173,495,024.00 150,833,124.27 ?kVkbZ,% Hkk0fo0i0 fuf/k dks fn, x, fuos'k ¼vuqlwph&9½ (16,190,024.00) - 15,73,05,000.00 15,08,33,124.27 ;ksx& p $ N 54,93,26,261.03 35,05,15,197.52 dqy ;ksx& [ v $ vk ] 82,22,96,906.64 58,70,54,313.33 vuqlwph&9 vU; fuos'k 31 ekpZ] 2017 dks 31 ekpZ] 2016 dks #i, #i, Hkkjrh; fof/kK ifj"kn~ ds fy, cSadksa esa lkof/kd tek bykgkckn cSad 5,352,702.00 5,027,931.00 lsaVªy cSad 7,399,230.00 5,796,018.00 lsUVªy cSad 152,250,350.00 141,338,270.00¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 13 dsujk cSad 63,043,406.00 23,043,406.00 ;wdks cSad 129,740,635.65 17,205,068.44 flUMhdsV cSad esa lkof/kd tek 356,892,629.00 207,596,233.00 Hkkjrh; LVsV cSad esa lkof/kd tek 10,800,000.00 120,199,863.00 Hkkjrh; LVsV cSad esa lkof/kd tek (63) - lh0,y0Vh0Mh0 725,478,952.65 420,206,789.44 tksfM+,% izfrHkwfr fu{ksi ds izfr lkof/kd tek 16190024.00 — ls vUrj.k vuqlwph&8 ¼vk½ 741,668,976.65 420,206,789.44 vuqlwph&10 pkyw vkfLr;ka]_.k vkSj vfxez 31 ekpZ] 2017 dks 31 ekpZ] 2016 dks #i, #i, ¼d½ pkyw vkfLr;ka fuos'kkas ij mn~Hkqr C;kt 65,219,434.42 60,415,700.00 ykxr ij iqLrdksa dk LVkWd 583,355.00 708,301.00 ¼izcU/kd e.My }kjk ;Fkk izekf.kr½ udn vkSj cSad vfr'ks"k udn gkFk esa cSad vfr'ks"k 38,483.00 69,773.00 dsujk cSad& 31050 17,561,863.52 22,636,411.16 ;wdks cSad& 132 4,101,426.78 5,512,716.49 dsujk cSad& 31065 ¼,y0 bZ0 ,Q0½ 6,275,524.35 3,360.690.43 dsujk cSad& 31313 ¼vuqnku½ 14,799,.00 4,799,.00 dsujk cSad& 31467 ¼,0 vkbZ0 ch0 bZ0½ 55,158.00 55,158.00 flaMhdsV cSad& 24171010000239 ¼vuqnku½ 125,483.00 125,597.00 flaMhdsV cSad& 24171010000239 ¼Mh0,y0bZ0½ 129,665.00 129,779.00 flaMhdsV cSad& 296 2,824,074.00 2,824,188.00 Hkkjrh; LVsV cSad pkyw [kkrk & 32718588024 ¼,0 vkbZ0 ch0 bZ0½ 10,440,964.00 15,792,224.00 Hkkjrh; LVsV cSad laxzg.k [kkrk & 32956278428 ¼,0 vkbZ0 ch0 bZ0½ 242,425.00 242,425.00 fofHkUu jkT;ksa ds vuqlwph cSadksa ds cpr [kkrs esa 71,167.146.93 48,763,594.29 112,977,012.58 99,517,355.37 izkI; jde (i) jkT; fof/kK izfj"knksa ls 81,314.20 81,314.20 (ii) fofo/k nsunkj&U;kl 93,354.00 415,840.00 (iii) nsunkj vU; 1,158,724.00 15,000.00 1,333,392.20 512,154.20 ;ksx ¼d½ 80,113,194.20 161,153,510.57 ¼[k½ _.k vkSj vfxze (i) LVkQ dks _.k ¼vkokl] fookg] f'k{kk vkSj vU;½ 8,053,051.58 4,080,511.07 (ii) olwyh ;ksX; vfxze 3,268,132.00 3,535,048.00 (iii) iwoZ O;; 496,955.00 315,729.0014 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] (iv) fctyh vkSj vU; ds fy, izfrHkwfr fu{ksi 1,230,417.00 1,230,417.00 (v) /kjksgj fu{ksi& dk;kZy; fdjk;k 2,040,550.00 2,040,550.00 (vi) vfxze fdjk;k& ts0 ts0 ts0 ds0 & U;kl 360,836.00 — (vii) /kjksgj fu{ksi& ts0 ts0 ts0 ds0 U;kl ¼fdjk;k½ 1,811,040.00 — (viii) olwyh ;ksX; lzksr ij dj dVkSrh 3,712,005.00 2,968,099.35 ¼nsf[k, vuqlwph&19 dk fVIi.kh la0 & 7½ ;ksx ¼[k½ 20,972,986.58 14,170,354.42 vuqlwph&11 Qhl 31 ekpZ] 2017 dks 31 ekpZ] 2016 dks #i, #i, ¼d½ vfèkoDrkvksa ls Qhl ukekadu Qhl 27,945,492.64 15,366,594.53 lnL;rk LFkkukarj.k Qhl 2,498,235.00 1,658,950.00 fofèk O;olk; Qhl dk vkjaHk 177,850.00 155,100.00 ¼d½ 30,621,577.64 17,180,644.53 ¼[k½ vU; Qhl vuq'kklukRed dk;Zokgh Qhl 434,620.00 373,900.00 iqujh{k.k Qhl 203,350.00 208,860.00 fofèkd f'k{kk izk:i vkosnu Qhl 24,335,000.00 1,546,000.00 fof/kd f'k{kk ds fu;eudj.k Qhl fof/k egkfo|ky; 34,810,000.00 6,400,000.00 izdh.kZ Qhl 154,876.00 156,459.00 59,937,846.00 8,685,219.00 ;ksx ¼d+[k½ 90,559,423.64 25,865,863.53 vuqlwph&12 ijh{kk Qhl 31 ekpZ] 2017 dks 31 ekpZ] 2016 dks #i, #i, vf[ky Hkkjrh; fofèkK ijh{kk Qhl-X 203,867,645.00 — vf[ky Hkkjrh; fofèkK ijh{kk Qhl-IX — 101,153,193.00 vf[ky Hkkjrh; fofèkK ijh{kk Qhl-VIII — 71,353,882.00 iqujh{k.k Qhl 311,650.00 61,486.00 fons'kh tkap ijh{kk Qhl 1,267,240.00 2,247,314.20 ;ksx 205,446,535.00 174,815,875.20¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 15 vuqlwph&13 C;kt ls vk; 31 ekpZ] 2017 dks 31 ekpZ] 2016 dks #i, #i, lkofèkd tek ij C;kt 72,436,441.22 59,771,093.26 ¼pkyw o"kZ ds fy, lzksr ij dVkSrh 955033 #i, vkSj iwoZ o"kZ ds 2160578 :ñ½ cpr [kkrs ¼ukekadu½ ij C;kt 1,697,877.00 1,188,508.96 _.k vkSj vfxzeksa ij C;kt ¼deZpkjh½ 553,312.43 416,535.30 ;ksx 74,687,630.65 61,376,137.52 vuqlwph&14 vU; vk; 31 ekpZ] 2017 dks 31 ekpZ] 2016 dks #i, #i, iqjkuh cfg;ksa vkSj izdk'kuksa ds foØ; dk vf/k'ks"k 21,030.00 11,856.00 r;Dr vkfLr;ksa dk foØ; 5,700.00 13,000.00 iwoZrj ekQ fd, x, vfxzeksa dh olwyh — 22,419.00 vU; izdh.kZ vk; 1,280,736.00 1,412,062.00 ekQ fd, x, fofo/k nsunkj 'ks"k 276,257.00 — ;ksx 1,583,723.00 1,459,337.00 vuqlwph&15 osru] HkÙks vkSj deZpkjh lqfo/kk,a pkyw o"kZ iwoZ o"kZ #i, #i, LFkkiu @ osru 23,853,519.92 21,485,590.18 fpfdRlk HkÙks 657,527.00 651,336.00 cksul 207,240.00 100,166.00 NqV~Vh udn Hkqxrku * 1,052,565.00 5,966,459.00 NqV~Vh ;k=kk fj;k;r 206,447.00 3,00,852.00 minku fuf/k [kkrs esa ifj"kn dk vfHknk; 13,95,216.00 1,092,872.00 isa'ku fuf/k [kkrs esa ifj"kn dk vfHknk; 14,145,648.00 15,997,807.00 deZpkjh&okgu HkÙkk 1,378,010.00 1,436,485.00 deZpkjh&fpfdRlk HkÙkk 614,853.00 500,687.00 deZpkjh &onhZ 6,800.00 6,000.00 ;ksx 43,517,825.92 47,538,255.18 *vuqi;qDr NqV~Vh #- 10,52,565/- iwoZ o"kZ dk 51,09,611/- #i, ds fy, miyC/k gS16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] vuqlwph&16 LFkkiu vkSj vU; O;; pkyw o"kZ iwoZ o"kZ #i, #i, fdjk;k & ts0 ts0 ts0 ds0 U;kl 1,214,906.00 — 'kqYd vkSj dj 158,043.00 158,043.00 ¼nsf[k, vuqlwph& 19 dk fVIi.k & 1 d½ eqnz.k vkSj ys[ku lkexzh 3,157,994.00 1,409,518.00 ikuh vkSj fctyh 1,868,532.00 2,012,660.00 foKkiu @ jkti=k vf/klwpuk 178,850.00 925,702.00 Mkd eglwy] rkj vkSj VsyhQksu 1,273,557.00 1,170,432.00 lkekU; ejEer vkSj vuqj{k.k 1,144,580.00 378,722.00 U;k;ky; dk;Zokfg;k¡@o`frd O;; 1,590,945.00 1,371,756.00 i=k&if=kdk,a vkSj tuZy 10,215.00 9,986.00 laijh{kd ifjJfed 97,750.00 79,800.00 cSad izHkkj 30,400.85 19,633.00 izdh.kZ&O;; 2,840,100.87 2,398,674.22 lqj{kk izHkkj 434,619.00 394,292.00 chek&izhfe;e 55,014.00 49,436.00 dkj lq/kkj vkSj vuqj{k.k 223,937.00 253,482.00 okgu izHkkj 488,999.00 556,850.00 iwoZ o"kZ esa ekQ fd, x, volwyuh; Vh0 Mh0 ,l0 211,127.35 — 1,49,79,670.07 1,11,88,986.22 ?kVkbZ,% dY;k.k fuf/k ls Hkkfjr O;; ¼vuqlwph&3½ — 30,99,968.00 ;ksx 1,49,79,670.07 80,89,018.20 vuqlwph&17 ifj"kn~ ds dk;Zdykiksa ij O;; pkyw o"kZ iwoZ o"kZ #i, #i, ¼d½ ;k=kk o cSBdksa ij O;; ;k=kk&ifj"kn~ 16,290,188.00 14,064,976.00 ;k=kk&vuq'kklu lfefr cSBd 2,515,392.00 7,747,889.00 ;k=kk&fujh{k.k 12,873,810.00 10,039,141.00 ;k=kk&fof/kd f'k{kk cSBd 4,708,248.00 4,514,731.00 cSBd O;; 2,850,507.64 3,265,243.00 ¼d½ 39,238,145.64 39,631,980.00 ¼[k½ vU; O;;¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 17 jk0 fo0 i0 dk vfHknk; 500,000.00 2,300,000.00 Hkk0 fo0 i0 U;kl dk vfHknk; 1,000,000.00 3,450,000,00 laxks"Bh @lsehukj vkSj dk;Z'kkyk O;; 10,290,186.00 12,371,687.00 lEeku lekjksg O;; 776,3,51.00 340,485.00 vkbZ0 ch0 ,0 @ vkbZ vkbZ lh dk vaa'knku 184,547.00 204,686.00 izdk'ku ij O;; 120,526.00 — ¼[k½ 12,871,610.00 18,666,858.00 ;ksx ¼d $ [k½ 52,109,755.64 58,298,838.00 vuqlwph&18 ijh{kk O;; pkyw o"kZ iwoZ o"kZ #i, #i, vf[ky Hkkjrh; fof/kK ijh{kk - X 51,734,177.00 — vf[ky Hkkjrh; fof/kK ijh{kk - IX 904,320.00 3,24,73,600.00 vf[ky Hkkjrh; fof/kK ijh{kk - VIII 413,910.00 35,268,089.00 vf[ky Hkkjrh; fof/kK ijh{kk - VII — 344,450.00 jkT; fof/kK ifj"kn~ ds O;; dk va'k 46,013,200.00 24,355,200.00 ¼,0vkbZ0ch0bZ0 X) ;ksx 99,065,607.00 92,441,339.00 vuqlwph&19 ys[kkdj.k uhfr;ka vkSj ys[kkvksa ij fVIi.k [ 31 ekpZ] 2017 dh fLFkfr ds vuqlkj ] lk/kkj.k% Hkkjrh; fof/kK ifj"kn~ ¼ch0lh0vkbZ0½ fof/k vkSj U;k; ea=kky; ds rRok/kku esa Hkkjr dh laln }kjk vf/koDrk vf/kfu;e] 1961 (1961 dk 25 ) ds v/khu l`ftr dkuwuh fudk; gSA Hkkjrh; fof/kK ifj"kn~ dk mís'; dsUnzh; Hkkjr ljdkj }kjk ;Fkk vf/klwfpr Hkkjr esa fof/k O;olk; dk fu;a=k.k i;Zos{k.k] fofu;eu vkSj izksRlkgu rFkk fof/kd f'k{kk dk fofu;eu gSA vkSj bldh vk; vf/koDrk vf/kfu;e] 1961 (1961 dk 25 ) dh /kkjk 7 ds vuqlkj mi;ksx dh tkrh gSA 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] izksnHkoeku vkèkkj ij rS;kj fd, x, gSaA 2. jktLo dh izkfIr vk; vkSj O;; dks izksn~Hkoeku 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 ¼,0 vkbZ0 ch0 bZ0½ ds fy, ijh{kk Qhl vkSj ikjLifjd vk/kkj ij fons'kh fofèk dh fMxzh èkkj.k djus okys Hkkjrh; jkf"Vªdksa ds fy, vgZd ijh{kk ls lacaf/kr ijh{kkvksa ds lapkyu 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 gSA18 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 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 C;kt 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 d s 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~ dk 31 ekpZ] 1999 rd okf"kZd cpr@?kkVk dks O;ifn"V djrh gSA (ii) dY;k.k fufèk dY;k.k fufèk ls Hkkjrh; fofèkK ifj"kn~ fu;e ds vuqlkj vfèkoDrkvksa ls izkIr vfHknk; dks O;ifn"V djrh gSA 5. fLFkj vkfLr;ka fLFkj vkfLr;ksa dks lapf;r vo{k;.k ls ?kVkdj ,sfrgkfld ykxr ij fLFkj vkfLr;ksa dk mYys[k fd;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 fu;e] 1961 ds vèkhu fufgr njksa ij fn;k tkrk gSA 7. fuos'k fuos'kksa dks ßnh?kZdkfyd fuos'kÞ ds :i esa oxhZd`r 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. lsok fuo`fÙk 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~ vkbZ0 lh0 ,0 vkbZ0 (ICAI) ¼,- ,l-& 15½ ds vkèkkj ij ,sls nkf;Roksa ds chekadd ewY;kadu ij vkèkkfjr isa'ku fufèk vfHknk; djrh gSA (ii) minku fufèk¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 19 Hkkjrh; fofèkK ifj"kn~ us ßminku fufèkÞ uked ,d fo'ks"k fufèk j[kh gSA bl fufèk esa vfHknk;h vkbZ0 lh0 ,0 vkbZ0 ds ,0 ,l0-15 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 LoSfPNd vfHknk; vkSj mn~Hkwr C;kt lfgr tek gksrh gSA (iv) NqV~Vh dk uxn Hkqxrku u yh xbZ NqV~Vh ds fy, mica/k ewy osru tek xzsM osru vkSj eagxkbZ HkÙkksa ij fopkj djds izksn~Hkoeku vk/kkj ij fd;k tkrk gSA [k- ys[kkvksa ij fVIi.k ,sls lekfJr nkf;Roksa dks ftUgsa _.k ds :i esa Lohdkj ugha fd;k x;k gS ds C;kSjs%& 1. lekfJr nkf;Ro ¼d½ fnYyh uxj fuxe us vius rkjh[k 21 flrEcj] 2011 ds i=k ds vuqlkj jkÅt ,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 ifj"kn~ igys gh laLFkkfud laifÙk dh ns; jde dk Hkqxrku dj pqdh 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 tqykbZ] 2012 ds vkns'k }kjk ekuuh; mPp U;k;y; }kjk jksd yxk nh xbZ gSA ekuuh; mPp U;k;y; us vius vfUre vkns'k rkjh[k 10 Qjojh] 2016 }kjk funs'k fn;k gS fd ;fn fdlh okf.kfT;d fØ;kdyki esa ugha yx;k gqvk gS vkSj vo;o&1 ds v/khu ;Fkkmicaf/kr njksa dks ykxw fd;k tkuk gS vkSj ;kfpdk dk fuiVku fd;k rFkk ekeys dks izR;fFkZ;ksa ¼,e-lh-Mh-½ dks ekeys ij u, fljs ls fopkj djus ds fy, Hkstk tkrk gS vkSj vfUre vkns'k ikfjr fd;k tkrk gSA mijksDr dks /;ku esa j[krs gq, vfUre nkf;Ro dk ;fn dksbZ gks vo;o&1 ds vk/kkj ij fnYyh uxj fuxe ls u;k vkns'k izkIr gks tkus ij mica/kA ¼[k½ rkjh[k 07 twu] 2010 ds vUrxZr djkj ds fuca/ku ds vuqlkj vof/k@lwpuk vof/k esa rkykcan gksus ls iwoZ Hkkjrh; fof/kK ifj"kn~ }kjk [kkyh fd, x, vks[kyk ifjlj ds laca/k esa fdjk, ds fy, 98,88,706/- dh fookfnr ekax ¼31 ekpZ] 2014 dks edku ekfyd ds ikl 20,40,550/- dh jde iM+h gqbZ gS½A mPp ifj"kn~ mi;qDr dk;kZy; iz;kstuksa ds fy, mfpr ugha Fkk ftldh lwpuk djkj fd, tkus ls iwoZ ekfyd }kjk ugha nh xbZ FkhA ekeyk ekuuh; fnYyh mPp U;k;y; ds le{k yafcr gS ftlesa 17 vDrwcj] 2015 ds vkns'k }kjk i{kdkjksa ds chp djkj ik, x, vuqlkj fofufnZ"V fookndksa dks vc fojfpr fd;k x;k gS vkSj rRi'pkr~ mPp U;k;y; us rkjh[k 17 fnlEcj] 2015 ds i'pkr~orhZ vkns'k }kjk ;g dFku fd;k gS fd vf/klpw uk la[;k 27187 / Mh-,p-lh-@ewy rkjh[k 24 uoEcj] 2015 dks /;ku esa j[krs gq, ekeys dks fo}ku ftyk U;k;/kh'k ds U;k;ky;] ubZ fnYyh] ftyk ifV;kyk gkÅl U;k;y; ifjlj ds le{k varfjr dj fn;kA ;g ekeyk vc ftyk U;k;y; ds le{k 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- (1) ds vuqlkj] Hkfo"; fufèk dks ekU;rk izkIr gqbZ gSA 3. foÙkh; o"kZ 2016-2017 ds fy, isa'ku fuf/k nkf;Ro dk ifj"kn~ ds fofu'p; ds vuqlkj #i, 10,000/- ifzr ekg dh vfrfjDr jde lfgr ewy osru tek xzsM osru dk 12% dh nj ij mica/k fd;k x;k gSA 31 ekpZ] 2017 rd pkyw o"kZ ds nkf;Roksa ds fy, mica/k fd, tkus ds i'pkr~ isa'ku fuf/k 31 ekpZ] 2016 dks 8,05,39,661/- #i, dh jde chek nkf;Roksa ds eqdkcys esa 8,71,59,060 #i, dh 31 ekpZ] 2017 dks chek ewY;kadu ds vk/kkj ij isa'ku fuf/k ds20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] nkf;Ro dks vfHkfuf'pr ugha fd;k x;k gS D;ksafd deh ;fn dksbZ gks] vfHkfu'p; djus ;ksX; ugha gSaA rFkkfi 66,19,399/- #i, dh jkf'k dk mDr chekaddh; izek.k i=k esa dh xbZ mi/kkj.kk ds vk/kkj ij vUrfj; nkf;Roksa ds :i esa mica/k fd;k x;kA 4. o"kZ 2016-2017 ds minku fuf/k nkf;Ro ifj"kn~ ds fofu'p; ds vuqlkj ewy osru tek xzsM osru rFkk eagxkbZ HkÙkk dk 8.33% dh nj ij mica/k fd;k x;k gSA 31 ekpZ] 2016 dks chek ewY;kadu fjiksVZ ds vuqlkj 31 ekpZ] 2016 dks izksn~Hkoeku minku nkf;Ro 31 ekpZ] 2017 dks 1,12,41,486,18/- #i, dh minku fuf/k ds vfr'ks"k d s vUrxZr 1,01,78,107/- #ñ gSA 10,63,379/- #0 ds vUrj jde ds vUrxZr 31 ekpZ] 2017 dks chek ewY;kadu ds vHkko esa ys[kk fl)karksa ds vuqlkj U;wure nkf;Ro ds vk/kkj ij pkyw o"kZ ds fy, 13,95,216/- #i, dk mica/k Hkh lfEefyr gSA ,slh fuf/k;ksa ij izkIr 'kq) C;kt rFkk foÙkh; o"kZ ds nkSjku lsokfuo`r deZpkfj;ksa ds ifjfu/kkZj.k ij lanÙk jdeA 5. vuqiHkqDr NqV~Vh ds en~ns nkf;Ro ds fy, mica/k ys[kkekud ¼iqujhf{kr½ 15 dh vis{kkuqlkj chekaddh; ds vk/kkj ij ds ctk, tSlk 8 (iv) esa dfFkr ys[kk uhfr;ksa ds vuqlkj izkDdfyr vk/kkj ij fd;k tkrk gS ,sls nkf;Ro ds fuf'p; fd, tkus rd mica/k esa deh vfHkfu'p;s; gSA izca/ku vxys foÙkh; o"kZ dh lekfIr o"kZ ij vf/kfuf'pr chekaddh; nkf;Ro dks vfHkizkIr djus dh izfØ;k esa gSA 6. vuqlwph 9 esa lfEefyr 54,68,55,000/- #i, ds fuf/k vfr'ks"k ¼ftlds vUrxZr izfrHkwfr fu{ksi ds fy, 15,73,05,000/- #i, Hkh gSa½ ds izfr lac)rk vfxze ds fy, izfrHkwfr fu{ksi vkSj vfxze fufj{k.k Qhl ds :i esa fof/k egkfo|ky;ksa ls 31 ekpZ] 2017 rd vuqlwfpr cSad ds lkof/k fu{ksiksa esa 56,55,16,285/- #i, lfEefyr gSA 7. xr o"kZ ds vkadM+ksa dks] tgka dgha vko';d le>k x;k gS] iqu% lewgd`r@iqu% oxhZd`r fd;k x;k gSA vuqlwph lañ 1 ls 19 ys[kk ds vfHkUu vax gSaA le la[;kad rkjh[k dh gekjh fjiksVZ ds vuqlkj d`rs Hkkjrh; fofèkK ifj"kn~ d`rs Bkdqj] oS|ukFk v¸;j ,aM dañ pkVZMZ vdkmUVsaV~l ,Q0 vkj0 ,u0 000038 ,u gñ@& gñ@& gñ@& gñ@& gñ@& Hkkxhnkj Bkdqj½ ys[kkdkj& ys[kkfèkdkjh lfpo vè;{k ,eñ uañ 052473 lg&lgk;d&lfpo lg&lgk;d&lfpo Hkkñfoñiñ Hkkñfoñiñ Hkkñfoñiñ Hkkñfoñiñ LFkku % ubZ fnYyh rkjh[k % 13 vDrwcj, 2017 udn izokg fooj.k (31 ekpZ 2017 dks lekIr gq, o"kZ d s fy,) fof'kf"V;ka 31 ekpZ] 2017 dks 31 ekpZ] 2016 dks #i, #i, ¼d½ izpkyu fØ;k dykiksa ls udn izokg vk; vkSj O;; ys[kk ds vuqlkj vf/k'ks"k 30,29,00,195.66 13,89,00,722.85 xSj udn enksa ds fy, lek;kstu ds i'pkr~ izpkyu ls udn izokg% vo{k;.k ¼vfLr fuf/k ij Hkkfjr 'kq) jde½ 24,44,258.00 25,28,970.00 lkof/k tekvksa ij C;kt (17,24,36,441.22) (5,97,71,039.26)¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 21 cpr cSad ¼ukekadu½ vkSj vU; ij C;kt 22,51,189.43 4,16,535.00 izdk'ku rFkk R;Dr vkfLr;ksa ds foØ; ij vf/k'ks"k 26,730.00 24,856.00 izdh.kZ vifyf[kr vfr'ks"k 2,76,257.00 20,419.00 vU; izdh.kZ vk; 12,80,736.00 14,12,062.00 dke dkt iwath vkSj fuf/k ifjorZuksa ls iwoZ 22,90,73,100.01 7,97,82,727.29 izpkyu vf/k'ks"k orZeku vfLr;ks rFkk orZeku nkf;Roksa esa o`f)@ ¼deh½ rFkk vfHkfuf'pr fuf/k vfr'ks"k% _.kksa vkSj vfxzeksa esa ¼o`f)½ @ deh 68,02,632.61 25,91,409.61 izkIr vk; esa ¼o`f)½ @ deh 8,21,238.00 90,721.00 orZeku vkfLr;ksa esa ¼o`f)½@deh 46,78,787.57 1,08,84,441.00 orZeku nkf;Roksa rFkk mica/kksa esa ¼o`f)½@deh 3,63,59,917.00 2,86,29,430.66 lgc) laLFkkvksa ls izfrHkwfr tek 2,02,60,000.00 1,97,50,000.00 vfxze :i ls fujh{k.k Qhl 18,56,00,000.00 6,11,00,070.00 ¼&½ izpkyu fØ;kdykiksa ls 'kq) udn@muesa iz;qDr 45,89,90,359.28 11,84,36,795.02 'kq) udn ¼[k½ fofu/kkudkjh fØ;kdykiksa ls udn izokg lkof/k tekvksa ij C;kt vk; 7,24,36,441.22 5,97,71,039.26 cpr cSad ¼ukekadu½ vkSj vU; ij C;kt 22,51,189.43 4,16,535.30 vU; vk; 15,83,723.00 14,59,337.00 ewrZ vfLr;ksa dk Ø; 15,28,805.00 35,47,544.00 fofu/kku% (i) fuf'pr fuf/k ds izfr fofu/kku% dY;k.kdkjh fuf/k fofu/kkuksa esa o`f) 1,90,06,057.59 1,92,75,047.00 Hkfo"; fuf/k fofu/kkuksa esa o`f) 4,65,781.45 35,04,251.00 minku fuf/k fofu/kkuksa esa o`f) 4,29,597.24 18,08,105.20 isa'ku fuf/k fofu/kkuksa esa o`f) 1,65,30,093.52 1,72,55,927.00 fof/kd f'k{kk ds fy, fuf'pr fd, x, nkf;Roksa ds izfr fofu/kkuksa esa o`f) 19,23,39,187.78 1,30,50,471.40 fof/k egkfo|ky; ¼lgc)rk½ ls izfrHkwfr tek 64,71,875.73 3,29,02,420.37 ds fy, fofu/kkuksa esa o`f) (ii) vU; fofu/kku 32,14,62,187.21 12,70,92,515.66 ¼&½ fofu/kkudkjh fØ;kdykiksa ls 'kq) udnh@ 48,19,62,231.84 15,67,89,316.07 muesa iz;qDr 'kq) udnh ¼x½ foÙkiks"k.kdkjh fØ;kdykiksa ls udn izokg dY;k.kdkjh fuf/k ¼'kq)½ esa o`f)@deh 1,90,06,057.59 1,92,75,047.00 Hkfo"; fuf/k ¼'kq)½ esa o`f)@deh 4,65,781.45 35,04,251.00 minku fuf/k ¼'kq)½ esa o`f)@deh 4,29,597.24 18,08,105.20 isa'ku fuf/k ¼'kq)½ esa o`f)@deh 1,65,30,093.52 1,72,55,927.00 foÙkiks"k.kdkjh fØ;kdykiksa ls mRiUu 'kq) udnh 3,64,31,529.80 4,18,43,330.20 @ muls iz;qDr 'kq) udnh udnh esa 'kq) o`f)@deh vkSj udn rqY; jkf'k 1,34,59,657.21 34,90,809.15 ¼d $ [k $ xý ½ o"kZ ds vkjEHk esa udn rFkk udn rqY; jkf'k 9,95,17,355.37 9,60,26,546.22 ¼vkjfEHkd vfr'ks"k½ o"kZ dh lekfIr ij udnh vkSj udn rqY; jkf'k ¼var'ks"k½ 11,29,77,012.58 9,95,17,355.37 udnh ds la?kVd rFkk udnh rqY; jkf'k% gkFk udnh 38,483.00 69,773.00 pkyw [kkrs esa vuqlwfpr cSadksa esa vfr'ks"k 11,29,38,529.58 9,94,47,582.3722 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] ;ksx 11,29,77,012.58 9,95,17,355.37 mijksDr udn izokg fooj.k vkbZ lh0 ,0 }kjk tkjh ,0 ,l0 3 esa ;Fkk miof.kZr vizR;{k i)fr ds v/khu rS;kj fd;k x;k gSA vuqlwph 1 ls vuqlwph 19 ys[kkvksa dk vfHkUu vax gSA le la[;kad rkjh[k dh gekjh fjiksVZ ds vuqlkj d`rs Hkkjrh; fofèkK ifj"kn~ d`rs Bkdqj] oS|ukFk v¸;j ,aM dañ pkVZMZ vdkmUVsaV~l ,Q0 vkj0 ,u0 000038 ,u gñ@& gñ@& gñ@& gñ@& gñ@& Hkkxhnkj Bkdqj½ ys[kkdkj ys[kkfèkdkjh lfpo vè;{k ,eñuañ 052473 lg&lgk;d&lfpo lg&lgk;d&lfpo Hkkñfoñiñ Hkkñfoñiñ Hkkñfoñiñ Hkkñfoñiñ LFkku % ubZ fnYyh Jhearks lsu] lfpo rkjh[k % 13 vDrwcj, 2017 [िव(cid:3)ापन-III/4/असा/140/19] BAR COUNCIL OF INDIA NOTIFICATION New Delhi, the 13th October, 2017 INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF THE BAR COUNCIL OF INDIA F.No. BCI:D:3219/2019.— 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, 2017, the Income and Expenditure Account and the Cash Flow Statement of the year then ended, 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 risk of material misstatement of the Financial Statements, whether due to fraud or error. In making those risk assessments, the auditor considers¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 23 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 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) 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. (b) The said accounts are in agreement with the books of accounts maintained by the Council. (c) 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. (d) In our opinion, the aforesaid financial statements, comply with the Accounting Standards issued by the ICAI except the provision for unavailed leave encashment liabilities which has been provided for on estimated basis instead of on actuarial valuation under Projected Unit Credit Method (PUC) as per the requirements of Accounting Standards AS – 15 (Revised) as such the shortfall in provision, if any, is unascertainable (refer Schedule 19 accounting policies 8 (iv) & Note 5 thereon). (e) In our opinion and to the best of our information and according to the explanations given to us except the effects of matter described in paragraph. Above, the aforesaid financial statements give the information as required by law in the manner so required and give a true and fair view in conformity with accounting principles generally accepted in India:— (i) in the case of the Balance Sheet, of the state of affairs of the Council as at 31st March, 2017; (ii) in the case of the Income and Expenditure Account, of the Surplus for the year ended on that date. (iii) in the case of the Cash Flow Statement of the cash flows for the year ended on that date. For Thakur, Vaidyanath Aiyar & Co. Chartered Accountants FRN: 000038N Sd/- Place : New Delhi Partner Date : 13th October, 2017 M. No. 05247324 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] BALANCE SHEET (As at 31st March, 2017) Schedule As at As at No. 31-03-2017 31-03-2016 ———————————————————---——————————————— SOURCES OF FUNDS ` ` Corpus Fund 1 1,07,30,445.45 1,07,30,445.45 Reserves & Fund 2 81,36,36,552.30 37,18,35,633.79 Earmarked Funds 3 27,29,70,645.61 19,46,95,785.61 Assets Fund (Grant-in-Aid) 4 16,1,65,044.00 1,80,96,750.00 Long Term Liabilities 20,00,000.00 20,00,000.00 Inspection Fees Received in Advance 38,95,50,000.00 20,39,50,000.00 Security Deposits from Affiliated Institutions 15,73,05,000.00 13,70,45,000.00 Current Liabilities & Provisions 5 13,55,15,163.71 9,91,55,246.71 Total 1,79,78,72,851.07 1,21,82,52,914.61 APPLICATION OF FUNDS: Fixed Assets (Net Block) 6-7 32,820,787.00 3,56,67,946.00 INVESTMENTS – Earmarked Fund & Liabilities 8 82,22,96,906.64 58,70,54,313.33 – Other Investments 9 74,16,68,976.65 42,02,06,789.44 Current Assets 10 18,01,13,194.20 16,11,53,510.57 Loans & Advances 10 2,09,72,986.58 1,41,70,354.42 Total 1,79,78,72,851.07 1,21,82,52,914.61 Accounting Policies and Notes 19 to Accounts SCHEDULES 1 TO 19 FORM AN INTEGRAL PART OF THE ACCOUNT 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- Secretary Chairman M.No. 052473 cum- cum- Accountant Accounts Officer Place : New Delhi Date : 13th October, 2017¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 25 INCOME & EXPENDITURE ACCOUNT (For The Year Ended March 31, 2017) Schedule Current Previous No Year Year —————————————————————---------------------— INCOME ` ` Fees 11 9,05,59,423.64 2 , 5 8,65,863.53 Examination Fee 12 20,54,46,535.00 17,48,15,875.20 Inspection Fee 14,27,40,000.00 8,42,79,930.00 Interest 13 7,46,87,630.65 6,13,76,137.52 Other Income 14 15,83,723.00 14,59,337.00 Total ——————— —————— 51,50,17,312.29 34,77,97,143.25 ——————— -------------------- ———---——--——---——-------——-----——------ ———--——---——-----——------——------——------ EXPENDITURE Salaries and Allowances 15 4,35,17,825.92 4,75,38,255.18 Establishment and Other Expenses 16 1,49,79,670.07 80,89,018.22 Expenses on Council's Activities & Mtgs. 17 5,21,09,755.64 5,82,98,838.00 Examination Expenses 18 9,90,65,607.00 9,24,41,339.00 Depreciation 4,3,75,964.00 46,94,307.00 Less: Amount Transferred From Assets Funds (Grants) (19,31,706.00) (2,1,65,337.00) —————— —————— 24,44,258.00 25,28,970.00 —————— —————— Total 21,21,17,116.63 20,88,96,420.40 —————— ——————— Surplus for the Year Transferred to Balance Sheet 30,29,00,195.66 13,89,00,722.85 —————— ——————— Accounting Policies and Notes to Accounts 19 SCHEDULES NO. 1 TO 19 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- Secretary Chairman M.No. 052473 cum- cum- Accountant Accounts Officer Place : New Delhi Date : 13th October, 201726 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] SCHEDULE—1 CORPUS FUND As At As At 31-03-2017 31-03-2016 ————————— ———————— ` ` Balance as per last Balance Sheet 1,07,30,445.45 1,07,30,445.45 Total ----------------------- ----------------------- 1,07,30,445.45 1,07,30,445.45 —--—-—--—-—--—-—--—-—--—-—--—-----—------ —--—-—--—-—--—-—--—-—--—-—--—-----—------ ——————— ——————— SCHEDULE—2 RESERVES & FUND As At As At 31-03-2017 31-03-2016 ————————— ———————— ` ` INCOME & EXPENDITURE Opening Surplus as per last A/C 51,07,36,356.64 37,18,35,633.79 Add: Surplus for the Year as per Income & Expenditure A/C 30,29,00,195.66 13,89,00,722.85 —————-—---—-------—--—----——------—--—---- ———--——---——---——---——------——------ Total 81,36,36,552.30 51,07,36,356.64 —--— - ——--— ——--—- -— -——-- -—- -— ——- -- -—- -——- -— - -—- --— ——-- --- -— ——-- --- -- -- - ——--—— —---—— —---—— ——---——— —---—— ——---——- —-----¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 27 SCHEDULE—3 EARMARKED FUNDS As At As At 31-03-2017 31-03-2016 ———————— ———————— ` ` WELFARE FUND As per Last Balance Sheet (i) 13,75,86,428.96 11,83,11,381.96 Add: Contribution From State Bar Council 1,06,83,518.00 1,54,99,839.00 Interest on FDR's -- 10856421.59 Interest on Savings Bank A/C. - 212776.00 1,10,69,197.59 1,03,03,467.00 Miscellaneous Receipts 30,000.00 2,500.00 2,17,82,715.59 2,58,05,806.00 Less: Assistance to Advocates 27,74,500.00 34,30,000.00 Bank Charges 2,158.00 791.00 Administration Expenses as Per Schedule 16 — 30,99,968.00 (ii) 1,90,06,057.59 1,92,75,047.00 Total (i) + (ii) (A) 15,65,92,486.55 13,75,86,428.96 (B) PROVIDENT FUND Member’s Balance As per Last Balance Sheet 1,74,07,144.22 1,40,07,580.22 Add : Employees Compulsory Subscription 9,56,289.00 9,29,128.00 Add : Employees Voluntry Subscription 17,76,000.00 15,78,000.00 Add . Interest Allocated 12,78,691.00 11,92,436.00 2,14,18,124.22 1,77,07,144.22 Less: Settlement/Withdrawl - Permanent Withdrawl 3,00,000.00 3,00,000.00 - Settlement 32,79,636.00 — 1,78,38,488.22 1,74,07,144.22 Interest Pending Allocation at the end of the year 1,39,124.45 1,04,687.00 (B) 1,79,77,612.67 1,75,11,831.22 (C) GRATUITY FUND As per Last Balance Sheet 1,08,11,888.94 90,03,783.74 Add: Contribution Receivable from the Council 13,95,216.00 10,92,872.00 Add: Interest Received 7,55,895.24 7,15,337.20 1,29,63,000.18 1,08,11,992.94 Less: Gratuity Paid to Members 1721 410 Bank Charges - 104 (17,21,514.00) (104.00) (C) 1,12,41,486.18 1,08,11,888.94 (D) PENSION FUND (Refer Note No. (3) of Schedule-19) As per Last Balance Sheet 7,06,28,966.69 5,33,73,039.69 Add: Contribution/Provision 1,42,30,737.00 1,59,97,807.00 Add: Interest Earned 46,09,531.52 36,51,667.00 Add: TDS Staff 9,870.00 — 8,94,79,105.21 7,30,22,513.69 Less: Payments to Ex-Staff members/ Dependents and Bank Charges (23,20,045.00) (23,93,547.00) (D) 8,71,59,060.21 7,06,28,966.69 Grand Total (A+B+C+D+E) 27,29,70,645.61 23,65,39,115.8128 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] SCHEDULE—4 ASSETS FUND (GRANTS-IN-AID) As At As At 31-03-2017 31-03-2016 ——————— ———————— ` ` Balance as on 01-04-2016 1,80,96,750.00 2,02,62,087.00 Less: Amount of Depreciation for the year transfer to Income & Expenditure A/C 19,31,706.00 21,65,337.00 Total 1,61,65,044.00 1,80,96,750.00¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 29 SCHEDULE—5 CURRENT LIABILITIES & PROVISIONS As At As At 31-03-2017 31-03-2016 ——————— ——————— ` ` INCOME RECEIVED IN ADVANCE Advance Fee for Uniform Identification Numbers 15,88,600.00 14,50,600.00 Web Portal Registration Fee 1,80,38,533.00 1,60,43,737.00 D.C. Deposit Fees 15,58,527.65 15,98,527.65 2,11,85,660.65 1,90,92,864.65 SECURITY DEPOSIT & EARNEST MONEY Security Deposit (Contractors) — 1,44,483.00 Earnest Money (AIR Pvt. Ltd.) 1,00,000.00 1,00,000.00 Security Deposit (AIR Pvt. Ltd.) 80,00,000.00 80,00,000.00 81,00,000.00 82,44,483.00 EXPENSES PAYABLE Rent Payable 10,20,275.00 10,20,275.00 Sundry Creditors-AIBE (STBC) 5,01,86,164.00 2,73,25,964.00 ITES Horizon Pvt. Ltd. – AIBE Exam. Expenses 3,05,37,990.00 1,74,62,678.00 Sundry Creditors – Others 2,05,997.00 3,29,929.00 Sundry Creditors – Architects — 1,31,774.00 8,19,50,426.00 4,62,70,620.00 STATUTORY DUES Gratuity Fund Contribution Payable 13,95,216.00 10,92,872.00 Pension Fund Contribution Payable 1,30,74,535.00 1,49,49,744.00 Due to Welfare Fund 5,89,569.00 5,89,569.00 Due to Pension Fund 37,691.35 37,691.35 Due to Gratuity Fund 147.43 147.43 Due to Provident Fund 10,918.50 10,918.50 TDS Payable 5,777.00 20,28,119.00 Work Contract Tax Payable (DVAT) 41,047.00 — 1,51,54,901.28 1,87,09,061.28 OTHER CURRENT LIABILITIES Amount Payable to Welfare Fund 44,20,936.78 17,28,606.78 44,20,936.78 17,28,606.78 PROVISIONS Provision for Leave Encashment 47,03,239.00 51,09,611.00 [refer accounting Policies 8 (iv) & note no. 5 of Schedule 19] TOTAL 13,55,15,163.71 9,91,55,246.7130 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 3132 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] SCHEDULE—8 INVESTMENTS As at As at 31-03-2017 31-03-2016 ——————— ——————— ` ` ( A) AGAINST EARMARKED FUND WELFARE FUND INVESTMENTS Fixed Deposit With Canara Bank 56,11,619.00 47,47,753.00 Fixed Deposit With UCO Bank 5,16,63,512.00 4,99,84,413.00 Fixed Deposit With Central Bank 57,01,308.00 45,38,999.00 Fixed Deposit With S.B.I 2,09,48,558.00 1,73,51,005.00 Fixed Deposit With Syndicate Bank 4,19,21,611.70 3,35,86,966.00 Fixed Deposit With Allahabad Bank 1,03,91,576.00 1,00,91,251.00 ACCRUED INTEREST ON FDRs 1,04,28,711.62 1,11,71,210.00 Balance In UCO Bank-Savings A/C.9363 40,00,374.76 33,03,149.49 15,06,67,271.08 13,47,74,746.49 Due From BCI 59,22,715.47 28,09,182.47 Sundry Debtors – Others 2,500.00 2,500.00 15,65,92,486.55 13,75,86,428.96 PROVIDENT FUND INVESTMENT Special Deposit With UCO Bank 11,90,217.00 11,90,217.00 Fixed Deposit With UCO Bank 79,79,420.00 75,14,759.00 Fixed Deposit With Syndicate Bank 71,83,223.98 68,66,953.00 ACCRUED INTEREST ON FDRs 9,58,580.55 5,03,360.55 Balance In UCO Bank S.B.A/C 261025 3,75,015.35 7,93,280.88 1,76,86,456.88 1,68,68,570.43 P.F.Loan 2,58,145.29 6,10,250.29 Due From BCI – (Contribution & TDS) 33,010.50 33,010.50 1,79,77,612.67 1,75,11,831.22 GRATUITY FUND INVESTMENT Special Deposit with UCO Bank 3,18,433.00 3,18,433.00 Fixed Deposit with UCO Bank 77,11,597.00 71,65,649.00 Fixed Deposit with Syndicate Bank 13,13,102.02 12,07,594.00 Accrued Interest on FDRs 4,27,054.60 4,59,084.60 Balance In UCO Bank-Saving A/C 440 56,136.13 5,48,308.91 98,26,322.75 96,99,069.51 Due From BCI 14,15,163.43 11,12,819.43 1,12,41,486.18 1,08,11,888.94 PENSION FUND INVESTMENT Fixed Deposit With Syndicate Bank 4,51,91,733.72 2,58,40,267.83 Fixed Deposit With Central Bank 60,66,109.00 47,51,748.00 Fixed Deposit With Canara Bank 1,54,92,286.00 1,38,65,153.00 Fixed Deposit With Allahabad Bank 9,22,429.00 8,56,196.00 Fixed Deposit With UCO Bank 20,31,140.00 17,74,243.00 Accrued Interest ON FDRs 36,49,384.00 40,72,019.00 Balance In Canara Bank S.B. A/C. 19116 6,36,282.14 44,34,304.51 7,39,89,363.86 5,55,93,931.34 DUE FROM BCI - 13159826.35 UE FROM STAFF - 9870.00 1,31,69,696.35 1,50,35,035.35 8,71,59,060.21 7,06,28,966.69 Total A 27,29,70,645.61 23,65,39,115.81 (B) AGAINST EARMARKED LIABILITIES¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 33 For Legal Education (Inspection Fee Received In Advance) Allahabad Bank 97,80,810.00 86,40,481.00 Central Bank 47,80,447.00 37,44,655.00 Canara Bank 1,12,54,990.00 72,93,408.00 Uco Bank 52,14,983.00 49,18,425.00 Syndicate Bank 36,09,90,031.03 16,82,14,714.25 State Bank of India — 68,70,390.00 39,20,21,261.03 19,96,82,073.25 For Security Deposit From Law Colleges (Affiliation) Canara Bank 7,30,98,305.00 6,41,60,365.00 Central Bank 1,19,01,393.00 93,22,688.00 UCO Bank 1,96,67,933.00 1,83,88,500.00 State Bank of India 1,52,77,767.00 1,20,06,913.00 Syndicate Bank 3,45,24,074.00 2,85,87,828.27 Allahabad Bank 1,90,25,552.00 1,83,66,830.00 17,34,95,024.00 15,08,33,124.27 Less: Allocated To BCI Fund Investments (Schedule-9) (1,61,90,024.00) — 15,73,05,000.00 15,08,33,124.27 Total B 54,93,26,261.03 35,05,15,197.52 Grand Total A+B 82,22,96,906.64 58,70,54,313.33 SCHEDULE—9 OTHER INVESTMENTS As at As at 31-03-2017 31-03-2016 ——————— ——————— ` ` FIXED DEPOSIT WITH BANKS FOR BAR COUNCIL OF INDIA Allahabad Bank 53,52,702.00 50,27,931.00 Central Bank 73,99,230.00 57,96,018.00 Canara Bank 15,22,50,350.00 14,13,38,270.00 UCO Bank 6,30,43,406.00 2,30,43,406.00 FDR with Syndicate Bank 12,97,40,635.65 1,72,05,068.44 FDR-State Bank of India 35,68,92,629.00 20,75,96,233.00 FDR with State Bank of India (63)-CLTD 1,08,00,000.00 2,01,99,863.00 72,54,78,952.65 42,02,06,789.44 Add: Transfer from FDR against Security Deposit (Schedule-8B) 1,61,90,024.00 — Total 74,16,68,976.65 4,20,206,789.4434 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] SCHEDULE—10 CURRENT ASSETS, LOANS & ADVANCES As At As At 31-03-2017 31-03-2016 ——————— ——————— ` ` (A) CURRENT ASSETS Interest Accrued on Investments 6,52,19,434.42 6,04,15,700.00 Stock of Books at Cost 5,83,355.00 7,08,301.00 (As Certified by the Management) Cash & Bank Balances Cash in Hand 38,483.00 69,773.00 Canara Bank-31050 1,75,61,863.52 2,26,36,411.16 UCO Bank -132 41,01,426.78 55,12,716.49 Canara Bank-31065 (LEF) 62,75,524.35 33,60,690.43 Canara Bank-31313 (GRANTS) 14,799.00 4,799.00 Canara Bank-31467 (AIBE) 55,158.00 55,158.00 Syndicate Bank 24171010000239 GRANTS) 1,25,483.00 1,25,597.00 Syndicate Bank 24171010000258 (DLE) 1,29,665.00 1,29,779.00 Syndicate Bank - 296 28,24,074.00 28,24,188.00 SBI C/A 32718588024 (AIBE) 1,04,40,964.00 1,57,92,224.00 SBI Collection A/c- 32956278428 (AIBE) 2,42,425.00 2,42,425.00 In SB A/C With Scheduled Banks in 7,11,67,146.93 4,87,63,594.29 Different States 11,29,77,012.58 9,95,17,355.3 Amount Receivable (I) From State Bar Councils 81,314.20 81,314.20 (II) Sundry Debtors-Trust 93,354.00 4,15,840.00 (III) Sundry Debtors-Others Bank 11,58,724.00 15,000.00 13,33,392.20 5,12,154.20 Total (A) 18,01,13,194.20 16,11,53,510.57 (B) LOANS & ADVANCES (I) Loan To Staff 80,53,051.58 40,80,511.07 (Housing, Marriage, Education & Others) (II) Advances Recoverable 32,68,132.00 35,35,048.00 (III) Prepaid Expenses 4,96,955.00 3,15,729.00 (IV) Security Deposits for Electricity & Others 12,30,417.00 12,30,417.00 (V) Security Deposit- Office Rent 20,40,550.00 20,40,550.00 (Vi) Advance Rent- JJJK Trust 3,60,836.00 — (Vii) Security Deposti- JJJK Trust (Rent) 18,11,040.00 — (VIII) TDS Recoverable 37,12,005.00 29,68,099.35 (Refer Note No. 7 of Schedule 19) Total (A + B) 2,09,72,986.58 1,41,70,354.42¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 35 SCHEDULE—11 FEES Current Previous Year Year ` ` I. FEES FROM ADVOCATES Enrolment Fees 2,79,45,492.64 1,53,66,594.53 Membership Transfer Fees 24,98,235.00 16,58,950.00 Resumption of Practice Fees 1,77,850.00 1,55,100.00 3,06,21,577.64 1,71,80,644.53 II. OTHER FEES Disciplinary Proceeding Fees 4,34,620.00 3,73,900.00 Revision Fees 2,03,350.00 2,08,860.00 Application Fees for Legal Education Forms 2,43,35,000.00 15,46,000.00 LE Regularistion Fees from Law Colleges 3,48,10,000.00 64,00,000.00 Miscellaneous Fees 1,54,876.00 1,56,459.00 5,99,37,846.00 86,85,219.00 Total (I + II) 9,05,59,423.64 2,58,65,863.53 SCHEDULE—12 EXAMINATION FEES Current Previous Year Year ` ` All India Bar Examination Fees-X 20,38,67,645.00 — All India Bar Examination Fees-IX — 10,11,53,193.00 All India Bar Examination Fees-VIII — 7,13,53,882.00 Rechecking Fees 3,11,650.00 61,486.00 Foreign Exam. Test Fees 12,67,240.00 22,47,314.20 20,54,46,535.00 17,48,15,875.2036 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] SCHEDULE—13 INTEREST INCOME Current Previous Year Year ` ` Interest on Fixed Deposits 7,24,36,441.22 5,97,71,093.26 (include TDS for Current Year R 955033 PY R 2160578) Interest on Saving Bank (Enrolment) 16,97,877.00 11,88,508.96 Interest on Loans & Advances (Staff) 5,53,312.43 4,16,535.30 7,46,87,630.65 6,13,76,137.52 SCHEDULE—14 OTHER INCOME Current Previous Year Year ` ` Surplus on Sale of Old Books & Publication 21,030.00 11,856.00 Sale of Discarded Assests 5,700.00 13,000.00 Recovery of Advances Written Back Earlier — 22,419.00 Other Miscellaneous Income 12,80,736.00 14,12,062.00 Sundry Credit Balances Written Back 2,76,257.00 — 15,83,723.00 14,59,337.00¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 37 SCHEDULE—15 SALARIES, ALLOWANCES & EMPLOYEE BENEFITS Current Previous Year Year ` ` Establishment/Salaries 2,38,53,519.92 2,14,85,591.18 Medical Allowance 6,57,527.00 6,51,336.00 Bonus 2,07,240.00 1,00,166.00 Leave Encashment * 10,52,565.00 59,66,459.00 Leave Travel Concession 2,06,447.00 3,00,852.00 Council Cont. to Gratuity Fund.A/C 13,95,216.00 10,92,872.00 Council Cont. to Pension Fund A/C. 1,41,45,648.00 1,59,97,807.00 Staff Conveyance 13,78,010.00 14,36,485.00 Staff-Mediclaim Insurance 6,14,853.00 5,00,687.00 Staff- Uniform 6,800.00 6,000.00 4,35,17,825.92 4,75,38,255.18 * Include provision for unavailed leave R 10,52,565 P.Y R 51,09,611 SCHEDULE—16 ESTABLISHMENT & OTHER EXPENSES Current Previous Year Year ` ` Rent - JJJK Trust 12,14,906.00 — Rates & Taxes 1,58,043.00 1,58,043.00 (Refer Note 1(A) of Schedule 19 ) Printing & Stationery 31,57,994.00 14,09,518.00 Water & Electricity 18,68,532.00 20,12,660.00 Advertising/Gazette Notification 1,78,850.00 9,25,702.00 Postage,Telegram & Telephone 12,73,557.00 11,70,432.00 General Repairs & Maintenance 11,44,580.00 3,78,722.00 Court Proceeding/ Professional Expenses 15,90,945.00 13,71,756.00 Periodical & Journal 10,215.00 9,986.00 Auditors Remuneration 97,750.00 79,800.00 Bank Charges 30,500.85 19,633.00 Miscellaneous Expenses 28,40,100.87 23,98,674.22 Security Charges 4,34,619.00 3,94,292.00 Insurance Premium 55,014.00 49,436.00 Car-Repair & Maintenance 2,23,937.00 2,53,482.00 Conveyance 4,88,999.00 5,56,850.00 Unrecoverable TDS of Earlier Years Written Off 2,11,127.35 — 1,49,79,670.07 1,11,88,986.22 Less: Expenditure charged from Welfare Fund — (30,99,968.00) (Schedule-3) 1,49,79,670.07 80,89,018.2238 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] SCHEDULE—17 EXPENSES ON COUNCIL'S ACTIVITIES Current Previous Year Year ` ` (A) TRAVELLING & MEETING EXPENDITURE Travelling - Council 1,62,90,188.00 1,40,64,976.00 Travelling - D.C. Mtg 25,15,392.00 77,47,889.00 Travelling - Inspection 1,28,73,810.00 1,00,39,141.00 Travelling – LE Mtg. 47,08,248.00 45,14,731.00 Meeting Expenses 28,50,507.64 32,65,243.00 (A) 3,92,38,145.64 3,96,31,980.00 (B) OTHER EXPENSES Contribution to State Bar Councils 5,00,000.00 23,00,000.00 Contribution to Bar Council of India 10,00,000.00 34,50,000.00 Trust Conference & Seminar Expenses & Workshop Expenses 1,02,90,186.00 1,23,71,687.00 Felicitation Expenses 7,76,351.00 3,40,485.00 Subscription to IBA/ IIC 1,84,547.00 2,04,686.00 Cost of Publication 1,20,526.00 — (B) 1,28,71,610.00 1,86,66,858.00 GRAND TOTAL (A+B) 5,21,09,755.64 5,82,98,838.00 SCHEDULE—18 EXAMINATION EXPENSES Current Previous Year Year ` ` All India Bar Exmination X 5,17,34,177.00 — All India Bar Exmination IX 9,04,320.00 3,24,73,600.00 All India Bar Exmination VIII 4,13,910.00 3,52,68,089.00 All India Bar Examination VII — 3,44,450.00 Share of Expenses to State Bar Councils (AIBE - X) 4,60,13,200.00 2,43,55,200.00 9,90,65,607.00 9,24,41,339.00¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 39 SCHEDULE—19 ACCOUNTING POLICIES & NOTES TO ACCOUNTS [THE YEAR ENDED 31ST MARCH, 2017] GENERAL The Bar Council of India (BCI) is a Statutory Body created under the Advocates Act, 1961 (25 of 1961) by the Parliament of India, under the aegis of Ministry of Law & Justice, Government of India. Bar Council of India having is object the control, supervision, regulation and encouragement of profession of law and regulation of Legal Education in India as notified by the Central Government of India and its income is utilized for as per Section 7 of the Advocate Act, 25 of 1961. The Bar Council of India is registered under section 12A of the Income Tax Act, 1961.The income of Bar Council of India is also exempt under section 10 (23 A) of Income Tax Act, 1961. 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 foe all India Bar Examination (AIBE) and Qualifying Examination for Indian Nationals holding Foreign Law Degree on reciprocal basis is recognised on the basis of conduct of the respective examinations. Specific portion of Examination fee 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) Interest 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.40 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 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 Welfare Fund represents contribution received from Advocates in accordance with the Bar Council of India Rules and the same is utilised for Financial Assistance to Advocates. 5. FIXED ASSETS Fixed Assets are stated at historical cost less accumulated depreciation. For this purpose cost of 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 Rule. 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 along with accrued interest has been transferred to the Pension Fund. Bar Council of India provides for Pension Fund contribution based on the actuarial valuation of such liabilities as per AS-15 on Employee Benefits, issued by the ICAI. (ii) Gratuity 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) G.P.F. 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 Voluntary Contribution and accrued interest thereon. (iv) Leave Encashment The provision for unavaiied leave is made on accrual basis by considering the Basic plus Grade Pay and Dearness Allowances for 30 days in a year subject to a maximum ceiling of 300 days.¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 41 B. NOTES TO ACCOUNTS The details of contingent liabilities not acknowledged as debts. 1. CONTINGENT LIABILITIES: (a) Municipal Corporation of Delhi vide demand notice dated 21-9-2011 has raised additional demand for Property Tax for Council Building at Rouse Avenue amounting to R 21,96,325 (w.e.f 1/4/2004 to 31/3/2011) by considering Unit Area rate for Commercial Property instead of Institutional Property from F.Y. 2004-2005 to 2010-2011. The Council has already paid the amount due for the institutional property. Demand has been disputed by the Council before the Hon’bie High Court of Delhi and the same has been stayed by the High Court vide order dated 24.7.2012. Honb’le High Court vide final order dt. 10.2.2016 has directed that the petitioner is not engaged in any commercial activity and the rates as provided under Factor-1 have to be applied and disposed the petition and matter is remand to the respondents (MCD) to consider the matter afresh and pass the final order. In view of the above, the final liability, if any, would be provided on receipt of fresh order from MCD based on Factor-1. (b) Disputed Demand of R 98,88,706 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 7.6.2010 (amount lying with the landlord R 20,40,550 as on 31-3-2014). The said premise was not fit for suitable office purposes which was not communicated by the landlord prior to entering into the agreement. The matter was pending before the Hon’ble High Court of Delhi, which has now framed specified issues as agreed between the parties vide order dated 14.10.2015 and thereafter High Court vide subsequent order dated 17.12.2015, has stated that keeping in view of the notification No. 27187/DHC/orgl. Dated 24.11.2015 transferred the matter before the court of Ld. District Judge, New Delhi, District Patiala House Court Complex. The matter is now pending before the District Court. 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). 3. Pension Fund liability for the F.Y. 2016-2017 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. As on 31.03.2017 the pension fund after the provision for the current year liabilities stood at R 8,71,59,060 against the actuarial liabilities of R 8,05,39,661 on 31.03.2016. The liability for Pension Fund based on actuarial valuation as on 31.3.2017 has not42 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] been ascertained, as such shortfall, if any, is unascertainable, however, a sum of R 66,19,399 has been provided for as differential liabilities based on the assumptions made in the said Acturial Certificate. 4. The Gratuity Fund liability for the year of 2016-17 has been provided at the rate of 8.33% p.a of basic plus grade pay & D.A as per the Council’s decision. As per actuarial valuation report as on 31/3/2016 the Accrual Gratuity Liabilities as on 31.3.2016 comes to R 1,01,78,107 against which of Gratuity Fund stood at R 1,12,41,486.18 on 31/3/2017. The differential amount of R 10,63,379 represent R 13,95,216 as the provision for the current year based on the minimum liability net of interest received on such fund and the amount paid on settlement to employees retired during the financial year 5. Provision for liability on account of unavailed leave is made on estimated basis as per the accounting policies stated as 8 (iv) instead of on acturial basis as per requirement of Accounting Standard (Revised) 15. Pending ascertainment of such liability, the shortfall in provision is unascertainable. The management is in the process of obtaining the actuarial liabilities ascertained at the year end of the financial next year. 6. Fixed deposits with Scheduled Bank includes R 56,55,16,285 as on 31-3-2017 received from Law Colleges as Security deposit for Affiliation and Advance Inspection Fee against the fund balance of R 54,68,55,000 (including R 15,73,05,000 for Security Deposit) included in Schedule-9. 7. Previous year figures have been regrouped/ reclassified wherever considered necessary Schedule referred above form an integral part of the accounts. Shedule 1 to 19 form an Integral Part of the accounts. As per our Report of Even Date For Thakur, Vaidyanath Aiyar & Co. For BAR COUNCIL OF INDIA Chartered Accountants FRN000038N Sd/- Sd/- Sd/- Sd/- Sd/- Partner Asstt. Secretary- Asstt. Secretary Chairman M.NO. 052473 Cum- Secretary- B.C.I. B.C.I. Accountant Cum- B.C.I Accounts Officer B.C.I Place : New Delhi Date : 13th October, 2017¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 43 CASH FLOW STATEMENT (For the year Ended March 31, 2017) (In Rs) Particulars Current Year Previous Year A Cash Flow from Operating Activities Surplus as per Income & Expenditure Account 30,29,00,195.66 13,89,00,722.85 Cash flow from operation after adjustment for non cash items: Depreciation (net amount charged to Asset Fund) 24,44,258.00 25,28,970.00 Interest Income on Fixed Deposits (7,24,36,441 22) (5,97,71,093.26 Interest on Saving Bank (Enrolment) & Others (22,51,189.43) (4,16,535.30 Surplus on Sale of Publications and Discarded Assets (26,730.00) (24.856.00) Miscellanous Balance Written Back (2,76,257.00) (22.419.00) Other Miscellaneous Income (12,80,736.00) (14,12,062.00) Operating Surplus before Working Capital & Funds Changes 22,90,73,100.01 7,97,82,727.29 Increase/(Decreasel) in Current Assets & Current liabilities and Earmarked Fund Balances (Increase)/ Decrease in Loans & Advances (68,02,632.16) (25,91,409.61) (Increase)/ Decrease in Receivables (8,21,238.00) (90,721.00) (Increase)/ Decrease in Current Assets (46,78,787.57) (1,08,84,441.00) Increase/ (Decrease) in Current Liabilities & Provisions 3,63,59,917.00 (2,86,29,430.66) Security Deposits from Affiliated Institutions 2,02,60,000.00 1.97.50.000.00 Inspection Fees in Advance 18,56,00,000.00 6.11.00.070.00 Net Cash from/used in (-) Operating Activities 45,89,90,359.28 11,84,36,795.02 B Cash Flow from Investing Activities Interest Income on Fixed Deposits 7,24,36,441.22 5,97,71,093.26 Interest on Saving Bank(Enrolment) & Others 22,51,189.43 4,16,535.30 Other Income 15,83,723.00 14,59,337.00 Purchase of Tangible Assets (15,28,805.00) (35.47.544.00) Investments: (i) Investment Against Earmarked Fund: Increase in Welfare Fund Investments (1,90,06,057.59) (1.92.75.047.00) Increase in Provident Fund Investments (4,65,781.45) (35.04.251.00) Increase in Gratuity Fund Investments (4,29,597.24) (18,08,105.20) Increase in Pension Fund Investments (1,65,30,093.52) (1.72.55.927.00) Increase in Investments Against Earmarked Liabilities for Legal Education (19,23,39,187.78) (1,30,50,471.40) Increase in Investments For Security Deposit From Law (64,71,875.73) (3,29,02,420.37) Colleges (Affiliation) (32,14,62,187.21 (12,70,92,515.66)44 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] (ii) Other Investment Net Cash from/used in (-) Investing Activities (48,19,62,231.87) (15,67,89,316.07) C Cash Flow from Financing Activities lncrease/(Decrease) in Welfare Fund(Net) 1,90,06,057.59 1.92.75.047.00 lncrease/(Decrease) in Provident Fund (Net) 4,65,781.45 35,04,251.00 lncrease/(Decrease) in Gratuity Fund (Net) 4,29,597.24 18,08,105.20 lncrease/(Decrease) in Pension Fund (Net) 1,65,30,093.52 1.72.55.927.00 Net Cash generated from/used (-) in Financing Activities 3,64,31,529.80 4,18,43,330.20 Net increase/decrease (-) in cash and cash equivalents (A+B+C) 1,34,59,657.21 34,90,809.15 Cash and Cash Equivalents at the beginning of the year (Opening Balance) 9,95,17,355.37 9,60,26,546.22 Cash and Cash Equivalents at the end of the year (Closing Balance) 11,29,77,012.58 9,95,17,355.37 Components of Cash and Cash equivalents: Cash in hand 38,483.00 69,773.00 Balances with scheduled banks in Current Account 11.29.38.529.58 9.94.47.582.37 Total 11.29.77.012.58 9.95.17.355.37 The above cash flow statement has been prepared under Indirect Method as set out in AS-3 issued by the ICAI. Schedules 1 to 19 from an Intergal 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- Secretary Chairman M.No. 052473 cum- cum- B.C.I. B.C.I. SRIMANTO SEN, Secy. [ADVT.-III/4/Exty./140/19] 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.