The Mizoram Gazette EXTRA ORDINAR Y Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 Re. 1/- per page VOL - XLII Aizawl, Wednesday 30.1.2013 Magha 10, S.E. 1934, Issue No. 35(A) NOTIFICA NOTIFICA NOTIFICA NOTIFICA NOTIFICA TION TION TION TION TION No.A.12018/2/98-P&AR(GSW), the 21 No.A.12018/2/98-P&AR(GSW), the 21 No.A.12018/2/98-P&AR(GSW), the 21 No.A.12018/2/98-P&AR(GSW), the 21 No.A.12018/2/98-P&AR(GSW), the 21 stst stst st January January January January January , 2013. , 2013. , 2013. , 2013. , 2013. In exercise of the powers conferred by the proviso to Article 309 of the Constitution of India, the Governor of Mizoram is pleased to make the following regulations to amend the Mizoram Ministerial Service (Assistant and UDC Grade) Limited Departmental Examination and Assistant, UDC and LDC Grade Direct Recruitment Examination Regulations, 201 1 (hereinafter referred to as the Principal Regulations) notified vide No. A. 12018/2/94-P&AR(GSW) dt. 30.9.201 1 and published in the Mizoram Gazette Extraordinary Vol-XL Issue No. 469 dt. 30.9.201 1 under the Government of Mizoram, namely :- 1. 1. 1. 1. 1. Short title and commencement : Short title and commencement : Short title and commencement : Short title and commencement : Short title and commencement : (1) These rules may be called the Mizoram Ministerial Service (Assistant and UDC Grade) Limited Departmental Examination and Assistant, UDC and LDC Grade Direct Recruitment Examination (First Amendment) Regulations, 2012. (2) They shall come into force from the date of their publication in the Mizoram Gazette. 2. 2. 2. 2. 2. Amendment of Regulation 7 Amendment of Regulation 7 Amendment of Regulation 7 Amendment of Regulation 7 Amendment of Regulation 7 : : : : : After sub-regulation (2) of Regulation 7 of the Principal Regulations, the following newRegulations shall be inserted, namely :- “3) (a) For Limited Departmental Examination for promotion to Assistant and UDC Grade, pass mark shall be 35% in each paper . However, selection/recommendation for promotion may be made in order of the aggregate marks obtained by the candidates who secured not lessthan 35% marks in each paper . (b) If there are 2(two) or more candidates securing equal mark in the aggregate, selection/recommendation for promotion shall be made in order of their seniority in the Grade ofUDC or LDC as the case may be.” By orders, etc Secretary to the Govt. of Mizoram, Deptt. of Personnel & Adve. Reforms. Published and Issued by Controller , Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/500 - 2 - Ex-57/201 1

The Mizoram Gazette EXTRA ORDINAR Y Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 Re. 1/- per page VOL - XLII Aizawl, Wednesday 30.1.2013 Magha 10, S.E. 1934, Issue No. 35 NOTIFICA NOTIFICA NOTIFICA NOTIFICA NOTIFICA TION TION TION TION TION No.A.12018/2/98-P&AR(GSW), the 21 No.A.12018/2/98-P&AR(GSW), the 21 No.A.12018/2/98-P&AR(GSW), the 21 No.A.12018/2/98-P&AR(GSW), the 21 No.A.12018/2/98-P&AR(GSW), the 21 stst stst st January January January January January , 2013. , 2013. , 2013. , 2013. , 2013. In exercise of the powers conferred by the proviso to Article 309 of the Constitution of India, the Governor of Mizoram is pleased to make the following rules to amend the Mizoram Ministerial Service Rules, 201 1 (hereinafter referred to as the Principal rules notified vide No. A. 12018/2/98-P&AR(GSW) dt. 30.9.201 1 and published in the Mizoram Gazette Extra-ordinary Issue Vol-XL No. 468 dt. 30.9.201 1, namely :- 1. 1. 1. 1. 1. Short title and Short title and Short title and Short title and Short title and (1)These rules may be called the Mizoram Ministerial Service (First commencement commencement commencement commencement commencement Amendment) Rules, 2012. (2) They shall come into force from the date of their publication in the Mizoram Gazette. 2. 2. 2. 2. 2. Amendment of Amendment of Amendment of Amendment of Amendment of For para-2 in clause (c) sub-rule (1) of rule 10 of the Principal Rule 10 Rule 10 Rule 10 Rule 10 Rule 10 Rules, the following para shall be substituted, namely :- “The remaining 10% of the posts shall be filled by promotionfrom Group ‘D’ staff with 5(five) years regular service 5(five) years regular service 5(five) years regular service 5(five) years regular service 5(five) years regular service in the grade by selection method who are educationallyqualified for appointment to the post with Computer knowledgeas envisaged at para-1 of Rule 10(1)(c) of the Principal Rulesand must also possess a typing speed of 30 words per minute.” By orders, etc Secretary to the Govt. of Mizoram, Deptt. of Personnel & Adve. Reforms. Published and Issued by Controller , Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/500 - 2 - Ex-57/201 1

- 1 -Ex-61/2013 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 Re. 1/- per page VOL - XLII Aizawl, Friday 8.2.2013 Magha 19, S.E. 1934, Issue No. 61 NOTIFICA NOTIFICA NOTIFICA NOTIFICA NOTIFICA TION TION TION TION TION No.G No.G No.G No.G No.G .2401 .2401 .2401 .2401 .2401 1/2/2009-F 1/2/2009-F 1/2/2009-F 1/2/2009-F 1/2/2009-F .APF .APF .APF .APF .APF , the 8 , the 8 , the 8 , the 8 , the 8 thth thth th February February February February February , 2013. , 2013. , 2013. , 2013. , 2013. In exercise of the powers conferred by Section 16 of the Mizoram Local Funds (Accounts and Audit) Act, 2006 (Act No. 8 of 2006), the Governor of Mizoram is pleased to make the following rules, namely; GENERAL GENERAL GENERAL GENERAL GENERAL 1. 1. 1. 1. 1. SHOR SHOR SHOR SHOR SHOR TT TT T TITLE TITLE TITLE TITLE TITLE AND COMMENCEMENT AND COMMENCEMENT AND COMMENCEMENT AND COMMENCEMENT AND COMMENCEMENT (1) These Rules may be called the Mizoram Local Funds (Accounts and Audit) Rules, 2012 (2) They shall come into force on such dates as the Government may , by notification in the Official Gazette, appoint in this behalf. 2. 2. 2. 2. 2. DEFINITIONS : DEFINITIONS : DEFINITIONS : DEFINITIONS : DEFINITIONS : In these rules, unless the context otherwise requires, (1) “Act” means The Mizoram Local Funds (Accounts and Audit) Act,2006 (Act No. 8 of 2006); (2) “Appendix” means an appendix appended to these rules; (3) “Auditor” means an Auditor appointed under the Act ; (4) “Central Government” means Government of India; (5) “Constitution” means the Constitution of India ; (6) “Finance Department” means the Finance Department under the Government of Mizoram; (7) “Local Authority” means any authority which administer Local funds as defined in the Act and; or any other authorities as may be declared by the S tate Government as Local Authority from time to time. (8) “State Government” means Government of Mizoram; (9) “Treasury” means any Treasury in the S tate of the Mizoram and includes a sub-T reasury; W ords and expressions used in these rules and not otherwise defined shall have the same meaning as respectively assigned to them in the Act. 3. 3. 3. 3. 3. APPOINTMENT APPOINTMENT APPOINTMENT APPOINTMENT APPOINTMENT OF DIRECT OF DIRECT OF DIRECT OF DIRECT OF DIRECT OR OF LOCAL OR OF LOCAL OR OF LOCAL OR OF LOCAL OR OF LOCAL FUND FUND FUND FUND FUND AUDIT AUDIT AUDIT AUDIT AUDIT , OTHER OFFICERS , OTHER OFFICERS , OTHER OFFICERS , OTHER OFFICERS , OTHER OFFICERS AND ST AND ST AND ST AND ST AND ST AFF AFF AFF AFF AFF Notwithstanding anything contained in Section 3 and 4 of the Act, the Office of the Director of Local Funds Audit shall comprise of of ficers and staff as may be decided by the Government by a notification from time to time. - 2 - Ex-61/2013 - 2 - Ex-61/2013 GENERAL GENERAL GENERAL GENERAL GENERAL PRINCIPLES PRINCIPLES PRINCIPLES PRINCIPLES PRINCIPLES AND METHODS OF AND METHODS OF AND METHODS OF AND METHODS OF AND METHODS OF ACCOUNTS ACCOUNTS ACCOUNTS ACCOUNTS ACCOUNTS 4. 4. 4. 4. 4. Notwithstanding anything contained under clause (i) of sub section 2 of Section 16 of the Act, where the accounts of the Local Authority follow the Government Accounting System, the principles and methods for maintenance of Accounts should be as under :- (1) (1) (1) (1) (1) Period of Period of Period of Period of Period of Accounts : Accounts : Accounts : Accounts : Accounts : The annual accounts of the Local Authority shall record transactions which take place during a financial year running from 1 st April of a year to 31 st March of the next year . (2) Main Division of (2) Main Division of (2) Main Division of (2) Main Division of (2) Main Division of Accounts Accounts Accounts Accounts Accounts : The Accounts of the Local Authority shall be kept in the following two parts :- (i) Part-I – Fund of the Local Authority (ii) Part-II – Deposit Fund (3) (3) (3) (3) (3) In Part-I of the Accounts, there shall be two main Divisions, namely : (i) (i) (i) (i) (i) Revenue Revenue Revenue Revenue Revenue Account Account Account Account Account : Revenue Receipt Heads (Revenue Account) and Expenditure Heads (Revenue Account). The first Division, viz, “Revenue Account” shall deal with the proceeds of taxation and other receipts classed as Revenue, and expenditure met therefrom. It shall also includethe grants and contributions received from the Central Government or State Governmentor any other sources, and also grants and contributions made by the Local Authority. (ii) (ii) (ii) (ii) (ii) Capital Capital Capital Capital Capital Account Account Account Account Account : Public Debt, Loans and Advances consisting of Section for Receipt Heads (Capital Account) and Expenditure Heads (Capital Account). The Second Division shall deal with expenditure met usually from borrowed funds withthe object either of increasing concrete assets of a material and permanent character orreducing recurring liabilities. It also includes receipt of a capital nature intended to beapplied as a set off to capital expenditure.The Section “Public Debt” and “ Loans and Advances etc ” of the second division shall comprise of Loans received and their repayments by the Local Authority and Loans and Advances made and their recoveries by the Local Authority. (4) (4) (4) (4) (4) In Part - II of the Accounts, the transactions relating to Deposit including Contributory Provident Fund and other Funds and Advances shall be recorded. The transactions under ‘Debt’, ‘Deposit and Advances’ in this part are such, in respect of which the Local Authority incurs a liability to repay the money received or has a claim to recover the amount paid, together with the repaymentof Deposits and the recoveries of Advances. (5) (5) (5) (5) (5) Classification of Classification of Classification of Classification of Classification of Accounts Accounts Accounts Accounts Accounts : (i) (i) (i) (i) (i) Within each of the division/sections mentioned in sub section (3) above, the transactions shall be divided into Major Heads of Accounts which shall be divided into Minor Heads, each of which shall have number of Subordinate Heads. The Classification of Accounts shall be such as given in the List of Major Heads and Minor Heads of Accounts. In all account records, the Major and Minor Heads shall be arranged in the exact order shownin the list of Major and Minor Heads of Accounts. The classification prescribed (including the Code Number assigned up to the Major Heads) should be strictly followed. (ii) (ii) (ii) (ii) (ii) The Major Heads of Accounts generally correspond ‘sanction’ of the Local Authority, such as dif ferent services like ‘Agriculture’, ‘Public Works’ etc provided by the Local Authority , while the Minor Heads subordinate to them identify the ‘programme’ undertaken to achieve the objectives of the functions represented by the Major Heads.A ‘Detailed Head’ may be termed on objective classification. On the expenditure sideof the accounts, the detailed heads are primarily meant for item-wise control overexpenditure and to indicate the nature of expenditure on a scheme or activity of organizationin terms of input such as ‘pay and allowances’, ‘Other Charges’ etc. - 3 -Ex-61/2013 5. 5. 5. 5. 5. ACCOUNTS OF COMMERCIAL ACCOUNTS OF COMMERCIAL ACCOUNTS OF COMMERCIAL ACCOUNTS OF COMMERCIAL ACCOUNTS OF COMMERCIAL NA NA NA NA NA TURE TURE TURE TURE TURE (1) (1) (1) (1) (1) Complete Accounts in respect of the monetary transactions of the Local Authority in the Headquarter Office as well as in the Subordinate Offices shall be maintained in the same manner as required in a S tate Government Office. Where the accounts of any Authority mentioned above are conducted on Commercial lines, the essential formalities of CommercialAccounts should be strictly observed. The Head of Accounts shall be as per list at Appendix I. Appendix I. Appendix I. Appendix I. Appendix I. (2) (2) (2) (2) (2) The Local Authority under sub-rule 5(1) shall prepare the annual statement of accounts every financial year . The Chairman/Secretary of the Local Authority may authorize an officer of the local authority to prepare the account on his behalf. (3) (3) (3) (3) (3) The Chairman/Secretary of the Local Authority shall supervise the maintenance of the accounts of the Local Authority as well as subordinate of fices, the compilation and financial statement and return, and shall ensure that all accounts, books, connected vouchers and other documents and papers of the Local Authority required by the audit of ficer for the purpose of auditing the accounts of the Local Authority are placed at the disposal of that of ficer. (4) (4) (4) (4) (4) The Annual S tatement of Accounts duly approved by the Chairman and after certification by the Director of Local Funds Audit or his authorized representative, shall be submitted by the Secretary of the Local Authority to the Finance Department, Government of Mizoram by such date as may be specified by the Government. (5) Forms of (5) Forms of (5) Forms of (5) Forms of (5) Forms of Accounts : Accounts : Accounts : Accounts : Accounts : The Local Authority under sub-rule 5(1) shall prepare the following accounts in the forms mentioned below :- (1) Receipt and Payment Accounts in Appendix-II Appendix-II Appendix-II Appendix-II Appendix-II (2) Income and Expenditure Accounts in Appendix - III Appendix - III Appendix - III Appendix - III Appendix - III (3) Balance Sheet in Appendix - IV Appendix - IV Appendix - IV Appendix - IV Appendix - IV (6) (6) (6) (6) (6) The authorized signatory to sign and authenticate the ‘Receipt and Payment Accounts’, ‘Income and Expenditure Accounts’ and ‘Balance Sheet’ shall be the Secretary of the Local Authority. (7) (7) (7) (7) (7) The Annual S tatement of Accounts shall be submitted to the Director of Local Funds Audit / Audit Officer on or before the 30 th June following the year to which the accounts relate and the Director of Local Funds Audit /Audit Officer shall audit the accounts of Local Authority and report thereon. (8) (8) (8) (8) (8) Opening of Bank Opening of Bank Opening of Bank Opening of Bank Opening of Bank Account : - Account : - Account : - Account : - Account : - The Local Authority under sub-rule 5 : (i) (i) (i) (i) (i) shall open account(s) in one or more Nationalised/ Scheduled/Regional Banks. (ii) (ii) (ii) (ii) (ii) shall make available the specimen signatures of two of its officers to be the authorized signatories to the nominated bank/banks for their information and records. (iii) (iii) (iii) (iii) (iii) the link branch of the nominated bank/banks shall furnish daily payments and receiptsscrolls to the Local Authority which will ensure that the cheques appearing in the payment scrolls are those issued by the Local Authority and reconcile each transaction with the Bank/Banks (9) (9) (9) (9) (9) Books of Books of Books of Books of Books of Accounts : Accounts : Accounts : Accounts : Accounts : The following books of Accounts and Registers shall be maintained by the Local Authority under sub rule 5. (i) Cash Book ( Appendix-V) Appendix-V) Appendix-V) Appendix-V) Appendix-V) (ii) Ledger (Appendix-VI ) (Appendix-VI ) (Appendix-VI ) (Appendix-VI ) (Appendix-VI ) (iii) Journal (Appendix – VII ) (Appendix – VII ) (Appendix – VII ) (Appendix – VII ) (Appendix – VII ) (iv) Register of Temporary Advances ( Appendix – Appendix – Appendix – Appendix – Appendix – VIII VIII VIII VIII VIII ) (v) Register of Money orders, Cheques and Bank drafts received (Appendix- IX ) (Appendix- IX ) (Appendix- IX ) (Appendix- IX ) (Appendix- IX ) (vi) Cheque Book and Cheque Issue register (Appendix – X and XI ) (Appendix – X and XI ) (Appendix – X and XI ) (Appendix – X and XI ) (Appendix – X and XI ) (vii) Register of remittance made into Bank (Appendix – XII ) (Appendix – XII ) (Appendix – XII ) (Appendix – XII ) (Appendix – XII ) (viii) Bank Pass Book (ix) Register of Money orders, postal orders and bank drafts dispatched (Appendix-XIII ) (Appendix-XIII ) (Appendix-XIII ) (Appendix-XIII ) (Appendix-XIII ) (x) Stock Register (Appendix – XIV) (Appendix – XIV) (Appendix – XIV) (Appendix – XIV) (Appendix – XIV) - 4 - Ex-61/2013 (xi) Monthly Accounts of Receipts and Payments (Appendix – XV (Appendix – XV (Appendix – XV (Appendix – XV (Appendix – XV ) ) ) ) ) (xii) Monthly Accounts of Receipts and Payments Register (Appendix – XVI ) (Appendix – XVI ) (Appendix – XVI ) (Appendix – XVI ) (Appendix – XVI ) (xiii) Bill Register (Appendix – XVII ) (Appendix – XVII ) (Appendix – XVII ) (Appendix – XVII ) (Appendix – XVII ) (xiv) Fixed Assets Register (Appendix- XVIII ) (Appendix- XVIII ) (Appendix- XVIII ) (Appendix- XVIII ) (Appendix- XVIII ) (xv) Register of Investment and Ledger for Investment (Appendix – XIX and XX ) (Appendix – XIX and XX ) (Appendix – XIX and XX ) (Appendix – XIX and XX ) (Appendix – XIX and XX ) (xvi) Register of Bank Interest (Receipts and Payments) (Appendix – XXI ) (Appendix – XXI ) (Appendix – XXI ) (Appendix – XXI ) (Appendix – XXI ) 6. 6. 6. 6. 6. ACCOUNTS PER ACCOUNTS PER ACCOUNTS PER ACCOUNTS PER ACCOUNTS PER TT TT T AINING AINING AINING AINING AINING TT TT T O LOCAL O LOCAL O LOCAL O LOCAL O LOCAL AUTHORITY AUTHORITY AUTHORITY AUTHORITY AUTHORITY NOT NOT NOT NOT NOT COVERED BY COVERED BY COVERED BY COVERED BY COVERED BY RULE 4 RULE 4 RULE 4 RULE 4 RULE 4 AND RULE 5 : AND RULE 5 : AND RULE 5 : AND RULE 5 : AND RULE 5 : The principles and method of accounts to be followed by any Local Authority not covered by Rule 4 and Rule 5, shall be maintained strictly as per the provisions of Accounting Manual or Procedure of the respective Acts or Rules. 7.7. 7.7. 7. The Local Authority under rule 4, 5 and 6 shall maintain proper accounts and other records of the grants and loans in the manner as may be prescribed by the Central Government/State Government. 8. 8. 8. 8. 8. At the close of each Financial Year , the Local Authority under rule 4, 5 and 6 shall furnish an Utilisation Certificate stating therein the opening balance, amount (including grants and loans) received andutilized during the year and the balance remaining unutilized duly signed by the Executive Authority for obtaining certification by the Director of Local Funds Audit or any other officer appointed by him in this behalf. 9. 9. 9. 9. 9. At the close of each quarter , a consolidated account showing the total receipts and payments during the period under each heads of account with opening and closing balances shall be prepared andsubmitted to the Director of Local Funds Audit for compilation and onward submission to the Government. 10 10 10 10 10 . The Local Authority under rule 4, 5 and 6 shall lay down a detailed procedure for sanction of various expenditure and delegation of powers among the Local Authority. 11 11 1 1.1. 1.1. 1. The accounts of the Local Authority shall be audited by the Director of Local Funds Audit at such interval as may be prescribed by him. 12. 12. 12. 12. 12. Books and forms of accounts shall be maintained in the forms in which these are maintained in StateGovernment Offices. If some of the Registers and forms are not in use in the State GovernmentOffice, the form adopted by the Local Authority with the approval of Director of Local Funds Audit will be followed. 13. 13. 13. 13. 13. The Local Authority should maintain Register of Assets for the assets acquired wholly or substantially out of Government Grants and Stock Register separately for capital goods, consumable and non-consumable articles and shall arrange for their physical verification at least once a year . These should be maintained at the main of fice of the Local Authority. The relevant abstract of Register of Assets should be appended to the Annual Statement of Accounts submitted by the Local Authority either to the State Government or Government of India as the case may be. 14. 14. 14. 14. 14. The maintenance of accounts of the programme funds should be governed by the principle that noexpenditure is incurred by the local authority which is repugnant to the objectives of the programmeof the fund and every item of expenditure which is incurred in accordance with the prescribedprocedures, and the canons of Financial Propriety . - 5 -Ex-61/2013 15. 15. 15. 15. 15. It shall be the duty of the Accounts Wing in the Local Authority to ensure strict observance of the accounting principles. 16. 16. 16. 16. 16. Any grants or portion thereof given by the Government of India or the State Government to the Local Authority for a specific purpose shall not be re-appropriated without the previous sanction of thegranting authority to a purpose other than that for which it was originally approved. 17. 17. 17. 17. 17. Any other books, accounts and registers which may be considered necessary for the day to day workof the Local Authority shall also be maintained with the approval of the Director of Local Funds Audit. 18. 18. 18. 18. 18. LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY OF LOCAL OF LOCAL OF LOCAL OF LOCAL OF LOCAL AUTHORITIES UNDER RULE 4, 5 AUTHORITIES UNDER RULE 4, 5 AUTHORITIES UNDER RULE 4, 5 AUTHORITIES UNDER RULE 4, 5 AUTHORITIES UNDER RULE 4, 5 AND 6 AND 6 AND 6 AND 6 AND 6 TT TT T O PREP O PREP O PREP O PREP O PREP ARE ARE ARE ARE ARE AND PRESENT AND PRESENT AND PRESENT AND PRESENT AND PRESENT ACCOUNTS FOR ACCOUNTS FOR ACCOUNTS FOR ACCOUNTS FOR ACCOUNTS FOR AUDIT AUDIT AUDIT AUDIT AUDIT (1) (1) (1) (1) (1) The annual accounts of a Local Authority or any other authority mentioned above prepared or caused to be prepared by the Executive Authority, in such form and in such manner as may be prescribed, and presented for Audit within four months of the close of financial year . (2) (2) (2) (2) (2) Where an Executive authority makes defaults in the preparation and presentation of accounts for audit within the period specified under sub rule 1 of 18, he shall be punishable, on conviction,with fine which may extend to five thousand rupees but which shall not be less than onethousand rupees. (3) (3) (3) (3) (3) No proceedings under sub-rule 2 of 18 shall be taken by the Director of Local Funds Audit without giving the person, affected thereby an opportunity to show cause, within fifteen days,why such proceedings should not be taken against him/her . (4) (4) (4) (4) (4) The annual accounts of a Local Authority prepared or caused to be prepared by the Executive Authority under this Rule shall be in Forms (Appendix-XXII and (Appendix-XXII and (Appendix-XXII and (Appendix-XXII and (Appendix-XXII and Appendix-XXIII) Appendix-XXIII) Appendix-XXIII) Appendix-XXIII) Appendix-XXIII) appended to this rules .. .. . The same shall contain the following details :- (i) The opening balance for the year showing the balance in Bank/T reasury account; (ii) A Statement of Receipt and Payment and Income and Expenditure under each head ofaccount; (iii) The amount at the credit of the local authority/local fund or any other authority at theyear showing the balance in each Bank/T reasury account; (iv) A Statement showing the demand, collection and balance or revenue collection includingarrear collection; (v) A statement of investments made; (vi) A statement of Grants Utilised; (vii) A statement of loans availed and utilised; (viii) A statement showing outstanding debts at the beginning of the year , repayment made during the year and outstanding debts at the end of the year; (ix) A statement showing the details of public works undertaken during the financial yearconcerned, amount expended for each work and balance of fund, if any , available; (x) A statement showing details of physical progress of public works undertaken during thefinancial year along with financial progress for each items(s) of works; (xi) A statement of assets and liabilities as on the close of the accounting year . 19. 19. 19. 19. 19. POWERS POWERS POWERS POWERS POWERS AND DUTIES OF DIRECT AND DUTIES OF DIRECT AND DUTIES OF DIRECT AND DUTIES OF DIRECT AND DUTIES OF DIRECT OR OF LOCAL OR OF LOCAL OR OF LOCAL OR OF LOCAL OR OF LOCAL FUND FUND FUND FUND FUND AUDIT AUDIT AUDIT AUDIT AUDIT AND AND AND AND AND AUDIT AUDIT AUDIT AUDIT AUDIT ORS ORS ORS ORS ORS AND PROCEDURE AND PROCEDURE AND PROCEDURE AND PROCEDURE AND PROCEDURE TT TT T O BE FOLLOWED IN CONDUCTING O BE FOLLOWED IN CONDUCTING O BE FOLLOWED IN CONDUCTING O BE FOLLOWED IN CONDUCTING O BE FOLLOWED IN CONDUCTING AN AN AN AN AN AUDIT AUDIT AUDIT AUDIT AUDIT (1) (1) (1) (1) (1) Investigation Investigation Investigation Investigation Investigation : In addition to carrying out the ordinary processes of audit, the Director of Local Funds Audit and the Auditors shall see that the broad principles of legitimate public finance are observed. They shall investigate the necessity for expenditure which has been - 6 - Ex-61/2013 incurred or is proposed to be incurred; whether individual items of expenditure were in furtherance of the scheme for which the budget provided; whether the same result could have been obtained otherwise with greater economy; and whether the rate and scale of expenditurewere justified in the circumstances. Briefly they ask every question that might be expectedfrom an intelligent tax payer bent on getting best value for his money and are responsible thataudit is conducted with reference to the following principles, namely :- (i) Every Of ficer or other member of a Local Authority should exercise the same vigilance in respect of expenditure incurred from the Local Authority’s funds as a person of ordinary prudence would exercise in respect of the expenditure of his own money . (ii) No person should exercise his powers of sanctioning expenditure to pass an order whichwill be directly or indirectly to his own advantage. Note : If, however , an order is of perfectly general application it does not constitute a breach of the principle if the particular authority that passes an order is also benefited thereby . (iii) The Local Authority’s revenue should not be utilised for the benefit of a particular person or a section of the community unless –(a) the amount of expenditure involved is insignificant, or (b) a claim for the amount could be enforced in a court of law , or (c) the expenditure is in pursuance of a recognized policy or custom. (iv) The amount of allowance, such as Travelling Allowances granted to meet expenditure of a particular type, should be so regulated that allowances are not on the whole sourcesof profit to the recipients. (v) If a system of internal audit is in existence in the Local Authority under audit, it should be seen that –(a) the system is functioning according to the Rules prescribed in this behalf (b) objections are raised by the internal auditor wherever necessary and (c) compliance of the objections is watched by the internal auditors. The report ofthe internal auditors should be pursued and comments regarding the state of accountsand audit should be incorporated in the paragraph regarding general remarks inthe Audit Reports, whenever found necessary . (2) (2) (2) (2) (2) Intimation of Intimation of Intimation of Intimation of Intimation of Audit : Audit : Audit : Audit : Audit : Except as provided in the explanation hereunder , the auditors after obtaining written approval of the Director of Local Funds Audit shall send notice to the Local Authority concerned of his intention to audit the accounts of such authority at least threeweeks before the date on which he intends to commence such audit, unless the Director ofLocal Funds Audit shall, for reasons to be communicated to Government, decide otherwise, in such a case, a copy of his order dispensing with previous notice shall be presented by the auditor to the head of the office. He shall, as far as possible, send with such notice a list of all documents or records which he may require for the purposes of such audit. The notice shall besent by registered post with a prepaid acknowledgment or , when the auditor is in the same station, by a messenger who shall obtain an acknowledgment of receipt. The auditor shall, ifnecessary call for any other documents required during the course of audit on a separaterequisition, which shall be acknowledged by the head of the ministerial establishment. (3) (3) (3) (3) (3) Attendance Attendance Attendance Attendance Attendance : For the purpose of conducting audit the auditor shall attend during the regular of fice hours, at the of fice of the Local Authority concerned, except in cases where the Director of Local Funds Audit shall decide otherwise. The Local Authority shall provide suitable accommodations and furnitures in the office to enable the auditor to discharge his duties withoutundue interruption, and shall render him all possible assistance in carrying out the audit. - 7 -Ex-61/2013 (4) (4) (4) (4) (4) Removal of Of Removal of Of Removal of Of Removal of Of Removal of Of fice records fice records fice records fice records fice records : Subject to the provision of rule 1 1, the auditor shall not, except with the written permission of the head of the of fice of the Local Authority whose accounts are being audited, remove from such office any books, vouchers or documents of any kind whatsoever . (5) (5) (5) (5) (5) Communication with heads of offices Communication with heads of offices Communication with heads of offices Communication with heads of offices Communication with heads of offices : The auditor shall not correspond directly with the Chairman, Vice-Chairman, or other managing authority of a Local Authority whose accounts are being audited except for the purposes of reporting an embezzlement, or making any enquiryin connection with the audit, or as provided in the Act and the rules framed thereunder. (6) (6) (6) (6) (6) Duties of Duties of Duties of Duties of Duties of Auditors in checking accounts : Auditors in checking accounts : Auditors in checking accounts : Auditors in checking accounts : Auditors in checking accounts : (( (( (i )) )) ) In auditing the accounts, the auditors shall see that they have been kept and are presentin proper form; that the particular items of receipts and expenditures are stated in sufficient detail; and that the payments are supported by adequate vouchers and authority . He shall examine whether all sums received or which ought to have been received have been brought into account, whether the expenditure in all cases such as might lawfullybe made and whether any loss has been incurred by the negligence or misconduct ofany person or persons. He shall also scrutinise whether the financial position of the localauthority is duly accounted for in the books and regularly checked. (( (( ( ii )) )) ) In carrying out his duties, the auditors may sometime have to touch on administrativematter but at such times he should be careful never to interfere in those matters and notto touch on purely administrative matters more than it may be absolutely necessary . Certificates of facts given by responsible executive officers should be accepted ascorrect, unless there are prima facie grounds for doubt. He should bring to notice defectsin the system and point out irregularities in a manner , which can be readily grasped and completely removed. In making a suggestion for improvement, he should be practical and should go beyond more technical examination of registers and vouchers. The executive and administrative usually have difficulties of which due account should be taken fornecessary action. It should be borne in mind that the function of audit is not to find faultor to magnify defects but to provide valuable and constructive help to enable localbodies to execute their tasks more ef fectively and efficiently, as time passes on. (( (( ( iii )) )) ) The executive authorities of the Local Authority, and not the Local Fund Audit Department are responsible for enforcing economy in the expenditure of the local fund. It is, however , the duties of the auditor to bring to the notice, wastefulness in public administration andinfructuous expenditure. Generally a Local Authority will welcome suggestions to promote economy , based on information forthcoming from the accounts. Only the Director of Local Funds Audit should make such suggestions and the right to put them to use should be left to the discretion of the executive. (( (( ( iv )) )) ) Auditors should not make notes, corrections or remarks in any of the Registers or onany of the documents of the office, which they are auditing, except the usual auditendorsements. (7) (7) (7) (7) (7) Physical Physical Physical Physical Physical VV VV V erification of balances, securities, postage stamps, receipts and forms etc : erification of balances, securities, postage stamps, receipts and forms etc : erification of balances, securities, postage stamps, receipts and forms etc : erification of balances, securities, postage stamps, receipts and forms etc : erification of balances, securities, postage stamps, receipts and forms etc : (i) (i) (i) (i) (i) Verify balance of the Cash Book and the Register of Permanent Advance and other advances and the balances as per the Register of undisbursed amounts, copying fees,etc. (ii) (ii) (ii) (ii) (ii) See wherever possible that the cash balance on hand indicated in the Day Book/CashBook is retained on hand, only on account of its late receipt after banking hours. (iii) (iii) (iii) (iii) (iii) See that the Cash, collections received and awaiting remittance are kept in safe with double lock arrangement. - 8 - Ex-61/2013 (iv) (iv) (iv) (iv) (iv) See at the time of verification of balance of petty cash, that paid but unrecouped vouchers are produced. (v) (v) (v) (v) (v) Agree the Treasury or Bank balances with the respective pass books. (vi) (vi) (vi) (vi) (vi) Check the analysis of the Cash Balance as on the date of physical verification and see that there is not delay in disbursement of the amount drawn from the Treasury or other sources, no drawal of fund is made in advance of requirement or to avoid lapse of budget grant. (vii) (vii) (vii) (vii) (vii) Verify all investment on hand, according to entries in the Investment Register , safe custody receipts received from the Reserve Bank and also Bank receipts for FixedDeposits. The securities kept in the Reserve Bank of India and in the safe custody ofBanks should be verified with the list of securities in the Reserve Bank’ s custody, annually published in the Government Gazette and Banks acknowledgments. It should be seenthat interest is recovered on due dates and dates of maturity of Fixed Deposits receipts or securities as the case may be and vigilantly watched. Default in encashment and realization on due dates, leading to losses should be prominently brought to notice inaudit. (viii) (viii) (viii) (viii) (viii) Verify the stock of postage, revenue and court fee stamps, balance of receipts books, and forms which are issued to the public on payment, e.g., Voters lists, Tender Forms, etc by actual counting. NOTE : NOTE : NOTE : NOTE : NOTE : This work should be done by the Audit Supervising Officer/ Senior Auditor himself and verification of cash may be reported in the proforma enclosed in a para of theauditor ’s note when verification is done as a normal Audit. (8) (8) (8) (8) (8) Partial Examination Partial Examination Partial Examination Partial Examination Partial Examination : In addition to his powers to conduct a regular audit under Section 5 of the Act, the Director of Local Funds Audit himself may make a partial examination of the accounts of a Local Authority or make a local enquiry into any matter relevant to audit at any time, or depute an auditor to do so. (9) (9) (9) (9) (9) Audit Marks Audit Marks Audit Marks Audit Marks Audit Marks : Every entry examined or checked should be ticked or cross ticked, wherever necessary , by the Auditor and all documents, vouchers and papers examined shall be initiated with the special audit pencil and dated. For this purpose, special green chalk pencils are used, and these should be carefully kept in the personal custody of the Auditors. In the absence of these tick marks, the Director of Local Funds Audit or his authorized officer will presume that the necessary checks have not been applied. When, however, in comparing an entry in an original account or voucher with a subsidiary Register , the auditor finds that the letter does not agree or if a check is not feasible in any case, he must mark a cross X his audit period instead of usual tick mark. When an objection is removed, a circle should be drawn round the cross X. (10) (10) (10) (10) (10) Change of Change of Change of Change of Change of Auditor during an audit : Auditor during an audit : Auditor during an audit : Auditor during an audit : Auditor during an audit : If an auditor is relieved by another auditor during the course of an audit, the former shall deliver to the later an exact statement of the audit completedup to date. The statement shall be filled in the of fice of the Director of Local Funds Audit. The auditor relieved shall also draft the paragraph for the audit report regarding the audit done byhim before he make over char ge and deliver them to the relieving auditor , taking his acknowledgment therefore. Both auditors will sign the report incorporating therein a notebeing made to show the responsibility of each. (1(1 (1(1 (1 1) 1) 1) 1) 1) Audit Requisition : Audit Requisition : Audit Requisition : Audit Requisition : Audit Requisition : When any document is not produced after summons or letter issued by the auditor under Section 5 (3) of the Act, the auditor shall send a written report of the failure to produce such document to the Chairman, Vice-Chairman, or to the Managing Authority of the Local Authority concerned. If the required document is not produced in spite of this written report, the matter shall be submitted to the Director of Local Funds Audit together - 9 -Ex-61/2013 with any communications received in this connection from the Chairman, Vice-Chairman, or other Managing Authority. No document shall be left unaudited without the written order of the Director of Local Funds Audit in each case. (12) Embezzlement : (12) Embezzlement : (12) Embezzlement : (12) Embezzlement : (12) Embezzlement : When embezzlement is detected, or may reasonably be inferred from any suspicious circumstance or irregularity in the accounts, the auditor shall take personal charge of the relevant records, and shall at once forward a list of such records to the head of the of fice. Any such record may be inspected by the head of the of fice in the presence of the auditor . The auditor shall report the circumstances immediately in writing to the chairman/ other Managing Authority concerned and also (by fax, if necessary) to the Director of Local Funds Audit. When the fraud or embezzlement has been fully investigated by the auditor , he shall submit a complete report on the case to the Director of Local Funds Audit who may order a further examination of, and report on, all or any accounts, if he considers such an examinationand report justified, and shall determine when any records seized by the auditor shall be returned to the local authority . (13) Objections : (13) Objections : (13) Objections : (13) Objections : (13) Objections : In order to avoid a rush of objections towards the end of the audit, the auditor shall as far as possible audit receipts first in the case of municipalities, and expenditure first inthe case of local boards. The objection Statement shall be prepared as per Form appended to these rules (Appendix-XXIV). (Appendix-XXIV). (Appendix-XXIV). (Appendix-XXIV). (Appendix-XXIV). (14) Inspection Report (14) Inspection Report (14) Inspection Report (14) Inspection Report (14) Inspection Report : The results of the Audit shall be communicated through Inspection Report, which may be drawn in two parts as below :- (i) (i) (i) (i) (i) Part-I Part-I Part-I Part-I Part-I – It includes :- (a) (a) (a) (a) (a) Introduction (b) (b) (b) (b) (b) Outstanding objections from previous reports,(in this part, all outstanding objections shall be reproduced in full, every alternate year along with up to date position).This is done to bring the outstanding paras, pointedly to the notice of all concernedfor facility of watch and expeditious disposal. The old outstanding objections areto be replied separately through the respective old inspection reports, which shouldnot be treated as closed till all the objections are settled. (c) (c) (c) (c) (c) Schedule of persistent irregularities (ii) (ii) (ii) (ii) (ii) Part-II Part-II Part-II Part-II Part-II – Contains two sections “A” & “B”. Section ‘A ’ shall include all important irregularities, i.e, irregularities involving recoveries, questions of violation of principles,misappropriation and losses, etc. Section ‘B’ shall contains irregularities, though notmajor , which the Audit wants to bring to the notice of higher authorities. (15) Matters to be included in the Inspection Report (15) Matters to be included in the Inspection Report (15) Matters to be included in the Inspection Report (15) Matters to be included in the Inspection Report (15) Matters to be included in the Inspection Report : Objection admitted or questions settled during the course of an audit shall be noticed in the report only if the irregularity is aserious one, or if a defect of system or error in principle has been brought to light and has notbeen permanently removed. Apart from any matter required to be included under Section 9 of the Act, the audit report shall be confined to matters of a general nature which cannot be disposed of by the Auditors. The following points should be prominently brought to notice in the report :- (i) Attempts to evade financial rules by manipulation of accounts and vouchers, (ii) Avoidances of lapses by withdrawing funds from the Treasury before the money is actually required for expenditure. (iii) Avoidance of necessity of higher sanction by splitting up one scheme of expenditure into a number of component details. (iv) Persistent neglect to comply with audit requirements. All unrectified objections relating to a previous audit shall be specially brought to notice. A list of such items shall be appended to the report. - 10 - Ex-61/2013 (16) (16) (16) (16) (16) TT TT T ime for writing inspection report ime for writing inspection report ime for writing inspection report ime for writing inspection report ime for writing inspection report : The auditor shall have his report and schedules completely written up immediately after the close of the audit, printed copies of the report being sent to the local authority as soon as possible. (17) Instruction regarding the inspection reports (17) Instruction regarding the inspection reports (17) Instruction regarding the inspection reports (17) Instruction regarding the inspection reports (17) Instruction regarding the inspection reports : The auditor shall attach to his inspection report a brief note explaining clearly the financial position of the local authority and statement showing: (i) Cash recoveries on audit objections (ii) Money capable of being saved by the detection of embezzlements in audit, and (iii) Possible reduction in expenditure due to audit suggestions. At the end of this report, he shall give a very brief resume of the matters dealt with therein, and an opinion on the state of the accounts as a whole. (18) Removal of objections : (18) Removal of objections : (18) Removal of objections : (18) Removal of objections : (18) Removal of objections : (i) (i) (i) (i) (i) Once the transaction has been challenged by the Audit, the responsibility for having the objection removed and their prompt settlement, will primarily devolve upon thedepartment/ local authority concerned. An audit objection is usually removed by obtaining the requisite sanction, by making the necessary recovery , by correcting or completing the relevant account or voucher , or by furnishing the necessary documents or information, or by otherwise securing compliance with the provisions of a specified Rules/Regulations. (ii) (ii) (ii) (ii) (ii) Audit Inspection Reports should be promptly dealt with by the concerned Department Officer/Local authority at the initial stage so that the contingency of reporting of any point or para to the S tate Government (Finance Department/ Vigilance Department) does not arise due to negligence or delay in reply . First reply should invariably be sent to the Director of Local Funds Audit within one months of the date of the receipt of printed reports. (19) (19) (19) (19) (19) Audit by Director of Local Funds Audit by Director of Local Funds Audit by Director of Local Funds Audit by Director of Local Funds Audit by Director of Local Funds Audit himself : Audit himself : Audit himself : Audit himself : Audit himself : When the Director of Local Funds Audit himself undertakes an audit of the accounts of the local authority/department, he maycause a preliminary scrutiny of the accounts to be made by an auditor appointed under the Act, if the Director of Local Funds Audit felt necessary. (20) Settlement of (20) Settlement of (20) Settlement of (20) Settlement of (20) Settlement of Audit Objections Audit Objections Audit Objections Audit Objections Audit Objections : If the replies to the audit objections are considered satisfactory by the Director of Local Funds Audit, the objections included in the inspection reports shall, after careful examination, be dropped by the Director of Local Funds Audit himself. If these are not considered satisfactory and need further probe, it shall be included in the Audit Report as explained in Rule 8. (21) (21) (21) (21) (21) Audit Report Audit Report Audit Report Audit Report Audit Report : All the outstanding audit objections and the replies of which are considered and need for further probe shall be included in the Audit Report. The Audit Report shall be prepared by the Director of Local Funds Audit to be published annually. The Audit Report shall contain all those outstanding objections which could not be settled during the previous yearaudit’ s inspection report. The Audit Report shall then be submitted by the Director of Local Funds Audit to the Finance Department/V igilance Department of the State Government for further discussion and recommendations with the concerned departments/local authority withinsix months from the date of beginning of next financial year . - 11 -Ex-61/2013 In case any discrepancy is noticed in the facts and figures mentioned in the Audit Reports, the same should be reported to the Director of Local funds Audit / Audit Of ficer immediately and should not be held up for discussion in the Finance Department/V igilance Department meeting. It shall be ensured by the departmental authority/local authority prior to appearing before the meeting that the discrepancy pointed out to Audit have been duly taken notice of by the Audit, so that a complete picture is available in the meeting as regards the facts. (22) Quantum of (22) Quantum of (22) Quantum of (22) Quantum of (22) Quantum of Audit Audit Audit Audit Audit : The accounts of Local Authority subject to the Mizoram Local funds (Accounts and Audit) Act,2006, shall be audited not less often than once in twelve months unless the Director of Local Funds Audit directs otherwise. (23) Power and duties of Director of Local Funds (23) Power and duties of Director of Local Funds (23) Power and duties of Director of Local Funds (23) Power and duties of Director of Local Funds (23) Power and duties of Director of Local Funds Audit : Audit : Audit : Audit : Audit : Notwithstanding anything contained under Section 5 and 6 of the Act, the Director of Local funds Audit shall conduct audit including verification of cash balances of various State Government Departments/Bodies/Boards/Public Sector Undertakings/ Societies etc not included in ‘local funds’ in consultation with the Government/Finance Department. The report pertaining to surprise verification of cash balance shall be reported separately and directly to the Finance Department and shall notbe included in the Audit Report. The Director of Local Funds Audit shall exercise general supervision and control over the dischar ge by the auditors of their duties under the Act. (24) Condonation of Payments : (24) Condonation of Payments : (24) Condonation of Payments : (24) Condonation of Payments : (24) Condonation of Payments : Notwithstanding anything contained under Section 5 and 10 of the Act: The Director of Local Funds Audit may condone a payment made from local fund which may appear to him to be contrary to law or rule provided that : (i) in his opinion, there was no negligence or misconduct on the part of the person makingor authorising such payments. (ii) such payment was bonafide and a similar payment from the same local fund had notbeen condoned before. (iii) such payment does not exceed Rs 2000.00The Director of Local Funds Audit shall submit a report of all such condonations, with the reason for each condonations to the Tribunal. (25) Summons (25) Summons (25) Summons (25) Summons (25) Summons : Summons issued by the Director of Local Funds Audit under Section 5(2) of the Act shall be sent for service of the Tribunal who upon receipt thereof shall proceed as if such summons have been issued by him and shall return them with the record, if any , of the proceedings taken with regard thereto. (26) Recording of Evidence (26) Recording of Evidence (26) Recording of Evidence (26) Recording of Evidence (26) Recording of Evidence : The Director of Local Funds Audit may record evidence taken under Section 5(2) of the Act in English/ Mizo Language. (27) Instructions and Guidelines (27) Instructions and Guidelines (27) Instructions and Guidelines (27) Instructions and Guidelines (27) Instructions and Guidelines : The Auditors while conducting the audit of the local fund should strictly follow the general instructions and guidelines provided in Mizoram Audit Manual,201 1. (28) (28) (28) (28) (28) Audit Fee : Audit Fee : Audit Fee : Audit Fee : Audit Fee : Whenever any audit of the accounts is required to be undertaken by the Department, an appropriate amount of Audit Fee prescribed by the Government should be char ged against the authority or authorities proposed to be audited. The Audit Fee should be realized in advance according to Audit programme and shall be credited to the revenue of the S tate Government under the appropriate Head of Accounts. A demand note for Audit fee shall be sent to the authority proposed to be audited for realization of audit fee in advance. - 12 - Ex-61/2013 20. 20. 20. 20. 20. POWER OF DIRECT POWER OF DIRECT POWER OF DIRECT POWER OF DIRECT POWER OF DIRECT OR OF LOCAL OR OF LOCAL OR OF LOCAL OR OF LOCAL OR OF LOCAL FUNDS FUNDS FUNDS FUNDS FUNDS AUDIT AUDIT AUDIT AUDIT AUDIT TT TT T O SURCHARGE OR CHARGE O SURCHARGE OR CHARGE O SURCHARGE OR CHARGE O SURCHARGE OR CHARGE O SURCHARGE OR CHARGE ILLEGAL ILLEGAL ILLEGAL ILLEGAL ILLEGAL P P P P P AA AA A YMENTS OR LOSSES INCURRED YMENTS OR LOSSES INCURRED YMENTS OR LOSSES INCURRED YMENTS OR LOSSES INCURRED YMENTS OR LOSSES INCURRED AND PROCEDURE AND PROCEDURE AND PROCEDURE AND PROCEDURE AND PROCEDURE TT TT T O BE O BE O BE O BE O BE FOLLOWED IN CHARGE OR SURCHARGE PROCEEDINGS FOLLOWED IN CHARGE OR SURCHARGE PROCEEDINGS FOLLOWED IN CHARGE OR SURCHARGE PROCEEDINGS FOLLOWED IN CHARGE OR SURCHARGE PROCEEDINGS FOLLOWED IN CHARGE OR SURCHARGE PROCEEDINGS AS PROVIDED AS PROVIDED AS PROVIDED AS PROVIDED AS PROVIDED UNDER SECTION 10 OF UNDER SECTION 10 OF UNDER SECTION 10 OF UNDER SECTION 10 OF UNDER SECTION 10 OF THE THE THE THE THE ACT ACT ACT ACT ACT :- :- :- :- :- (1) (1) (1) (1) (1) The Officer/Auditor authorized to issue the Inspection Report on the audit of the accounts of the Local Authority shall while issuing the further remarks under rule 19(18)(ii) of these rules forward to the Director of Local Funds Audit a proposal for charge/surcharge action in respect of the cases of illegal payments or losses incurred by negligence or misconduct pointed out inthe audit Inspection Report concerned. The charge or surcharge proposal shall be in Formappended to these Rules (Appendix-XXV). (Appendix-XXV). (Appendix-XXV). (Appendix-XXV). (Appendix-XXV). (2) (2) (2) (2) (2) On receipt of the proposals for charge/surcharge proceedings from the officer/auditor authorisedto issue the audit inspection report, the Director of Local Funds Audit shall as early as practicable but before the completion of one month from the date of receipt of such proposals, issue, charge/surcharge notices to the officer(s) held responsible for the illegal payments or losses detected by the auditors. (3(3 (3(3 (3 ) The charge/surcharge notice shall be in Form appended to these rules (Appendix-X (Appendix-X (Appendix-X (Appendix-X (Appendix-X XVI) XVI) XVI) XVI) XVI) . (4) (4) (4) (4) (4) The charge/surcharge notices ( in duplicate) along with extracts of the relevant objections inthe audit inspection report shall be communicated to the person against whom it is made byregistered post with acknowledgement due. (5) (5) (5) (5) (5) The duplicate copy of the charge/surcharge notice shall be returned, to the Director of LocalFunds Audit by the person receiving it, with his dated acknowledgement in proof of having received the notice. (6) (6) (6) (6) (6) Copy of the char ge/surcharge notice shall be issued to the Executive Authority concerned. (7) (7) (7) (7) (7) Unless the person or persons served with a charge / surcharge notice remit , with the allowanceof the Director of Local Funds Audit as provided under Sec 10 of the Act, to the Executive Authority concerned the amount involved in the notice and furnish the details thereon to theDirector of Local Funds Audit within two months, from the date of receipt of the notice, or furnish satisfactory explanations, such person shall be served with charge/surcharge certificateunder rule 21 of these rules and also in Form appended to these rules (Appendix XXVII). (Appendix XXVII). (Appendix XXVII). (Appendix XXVII). (Appendix XXVII). (8) (8) (8) (8) (8) The report showing details of remittance of amounts involved in the charge/surcharge noticesto be furnished by the person (s) responsible under sub-rule 7 of Rule 20 above shall be forwarded to the Director of Local Funds Audit through the Executive Authority concerned. The Executive Authority shall transmit the same to the Director of Local Funds Audit with a certificate to the effect that the details furnished have been verified by him and found correct. (9) (9) (9) (9) (9) The charge/surcharge certificate (in duplicate) shall be communicated to the person against whom it is made, by registered post with acknowledgement due provided under rule 21 ofthese rules. (10) (10) (10) (10) (10) The duplicate copy of the charge/surcharge certificate shall be returned to the Director ofLocal Funds Audit by the person receiving it with his/her dated acknowledgement af fixed on it. (1(1 (1(1 (1 11 11 1 ) The charge/surcharge certificate shall be served on the persons responsible within a period offour months from the date of receipt of the charge/surcharge notice by such person. (12) (12) (12) (12) (12) The Director of Local Funds Audit shall serve on the person responsible for any loss to a local authority supplementary charge/surcharge notice or charge/surcharge certificate relating to the audit report if the circumstances so warrant. (13) (13) (13) (13) (13) Every sum char ged/surcharged by the Director of Local Funds Audit on any person shall be remitted by such person to the Executive Authority within one month from the date of receipt of such charge/surcharge certificate, unless within that time such person files an application before the Tribunal provided under Sec 2(7) and Sec 5(2) of the Act against the decision of the Auditor . Such amount, if not so paid or such amount as the Tribunal shall declare to be due under Section 13 of the Act shall be recoverable as provided under Section 14 of the Act, as if it were arrears of public revenue due on land and shall be credited to the same local fund. - 13 -Ex-61/2013 21. 21. 21. 21. 21. POWER OF DIRECT POWER OF DIRECT POWER OF DIRECT POWER OF DIRECT POWER OF DIRECT OR OF LOCAL OR OF LOCAL OR OF LOCAL OR OF LOCAL OR OF LOCAL FUNDS FUNDS FUNDS FUNDS FUNDS AUDIT AUDIT AUDIT AUDIT AUDIT TT TT T O CONDUCT O CONDUCT O CONDUCT O CONDUCT O CONDUCT AUDIT AUDIT AUDIT AUDIT AUDIT ON ON ON ON ON THE THE THE THE THE ACCOUNTS OF LOCAL ACCOUNTS OF LOCAL ACCOUNTS OF LOCAL ACCOUNTS OF LOCAL ACCOUNTS OF LOCAL BODIES BODIES BODIES BODIES BODIES As recommended by the Thirteenth Finance Commission in its report at paragraph 10:121 and 10:161, the Director of Local Funds Audit shall conduct audit on the accounts of the Local Authority in accordance with the Technical Guidance and Supervision of the Comptroller Auditor General of India and the Annual Report of the Director of Local Funds Audit on such audit must be placed duly before the S tate Legislative Assembly in due course. Also the responsibility of Certification of accounts and the statutory audit of the Local Authority shall rest with the Director of Local Funds Audit who will continue to function under the administrative control of the Finance Department. 22. 22. 22. 22. 22. PROCEDURE FOR SER PROCEDURE FOR SER PROCEDURE FOR SER PROCEDURE FOR SER PROCEDURE FOR SER VING CER VING CER VING CER VING CER VING CER TIFICA TIFICA TIFICA TIFICA TIFICA TE TE TE TE TE A Certificate under Section 10 of the Mizoram Local Fund (Accounts and Audit) Act,2006, shall be deemed to have been served if sent by registered post (acknowledgment due) to the persons concerned and notwithstanding the fact that the registered cover is not accepted by the addressee. The Charge Certificate shall be served in accordance with Form (Appendix XXVII) appended to these rules. By Order, L.N. L.N. L.N. L.N. L.N. TT TT T ochhawng, ochhawng, ochhawng, ochhawng, ochhawng, Finance Commissioner , Government of Mizoram. - 14 - Ex-61/2013 APPENDIX –I APPENDIX –I APPENDIX –I APPENDIX –I APPENDIX –I (See Rule 5(1) (See Rule 5(1) (See Rule 5(1) (See Rule 5(1) (See Rule 5(1) Detailed Heads of Detailed Heads of Detailed Heads of Detailed Heads of Detailed Heads of Accounts with description Accounts with description Accounts with description Accounts with description Accounts with description A/c Description A/c Description A/c Description A/c Description A/c Description REVENUE/ RECEIPTS REVENUE/ RECEIPTS REVENUE/ RECEIPTS REVENUE/ RECEIPTS REVENUE/ RECEIPTS 2. Grants 2.1 From Government 2.2 From others Total 3. Loans 3.1 (a)From Bank 3.2 (b)From Other Source 4. Income on Investments and Deposits 4.1 (a)Earmarked/Endowment Fund 4.2 (b)Own Funds 5. Sales 5.1 (a)Sale of Assets 5.2 (b)Sales of Publications 5.3 (c)Sale of Investments/Deposits 5.4 (d)Others (Specify) 6. Gains/Profits 6.1 (a)on Sale of Assets 6.2 (b)on Sale of Publication 6.3 (c)on Sale of Investments/Deposits 6.4 (d)Others (Specify) 7. Gifts 8. Fees/Fines/Charges 8.1 (a)Services 8.2 (b)Seminars/Conferences 8.3 (c)Consultancy 8.4 (d)Fees charged by the Board 8.5 (e)Others (Specify) 9. Interests 9.1 (a)Cash at Bank 9.2 (b)Investments/Deposits 9.3 (c)Loans & Advances to Employees 9.4 (d)Others (Specify) 10. Recoveries from Staff 10.1 (a)HBA/MCA/SCA/CA 10.2 (b)Recoupment of GPF Advance paid to Deputationists 10.3 (c)Others (Specify) 1 1. Contributions 1 1.1 (a)Health Care Scheme 1 1.2 (b)CPF/GPF 1 1.3 (c)Insurance Scheme 1 1.4 (d)Others (Specify) 12. Remittance Receipts 12.1 (a)License Fee - 15 -Ex-61/2013 12.2(b)HBA/HUDCO/LIC 12.3 (c)MCA/SCA/CA 12.4 (d)SGEGIS/CGEGIS 12.5 (e)Insurance 12.6 (f)Surcharge 12.7 (g)GPF 12.8 (h)Others (Specify) 13. Debt/Deposit Receipts 13.1 (a)Recovery of Contingent Advance (i) Advance to PWD (ii) Advance to Suppliers (iii) Others (Specify) (b) Other Deposits (i)Security Deposit (ii) Earnest Money Deposits (iii) Others (Specify) 14. Miscellaneous Income 15. Any Other (Specify) EXPENDITURE EXPENDITURE EXPENDITURE EXPENDITURE EXPENDITURE 16 ESTABLISHMENT EXPENSES 16.1 Pay & Allowances 16.1.1 Chairman and Members 16.1.2 Officers and Staff 16.2 Allowances and Bonus 16.2.1 Overtime Allowances/ Honorarium 16.2.2 Payment by Professional & Other Services 16.2.3 Other Benefits 16.3 Travelling Expenses 16.3.1 Chairman and Members 16.3.1 (i)Overseas 16.3.1 (ii)Domestic 16.3.2 Officers and Staff16.3.2 (i)Overseas 16.3.2 (ii)Domestic 16.4 Medical & Health Care/ Medical Treatment 16.5 Contribution to Provident Fund 16.6 Contribution to Other Funds 16.7 Staf f W elfare Expenses 16.8 Consultation Fee 16.9 Other Establishment Expenses 17 ADMISNISTRA TIVE EXPENSES 17.1 Purchases 17.2 Labour & Processing Charges 17.3 Electricity & Power 17.4 Water Char ges 17.5 Insurance 17.6 Repair and Maintenance 17.7 Rent.Rate & Taxes 17.8 Motor Vehicle - 16 - Ex-61/2013 17.9 Postage,T elephone & Communication Char ges 17.10 Printing & Stationery 17.1 1 Seminars & Workshops/Conference 17.12 Subscription/Membership Fee 17.13 Fees 17.14 Audit/Legal Fee 17.15 Hospitality Expenses 17.16 Provision for Bad & Dopubtful Debt 17.17 Bad Debt Written Of f 17.18 Advertisement and Publicity 17.19 Others ( to be specified) 17.20 Hire and Conveyance 17.21 Publications 17.22 Other Office Expenses 18. Investments and Deposits 18.1 Investments 18.2 Deposits 19. Loans and Advances 19.1 To Employees 19.1.1 HBA/MCA/CA 19.1.2 Other Advances (to be Specify) 19.2 To Suppliers and Contractors 19.3 To other (specify) 20. Other Adjustment or Remittances 20.1 License Fee 20.2 HBA/HUDCO/LIC 20.3 MCA/SCA/CA 20.4 SGEGIS/CGEGIS 20.5 Insurance 20.6 Surcharge 20.7 GPF 20.8 Other (specify) 21. Contributions 21.1 Pension & Leave Salary Contribution 21.2 Other Contributions (to be Specified) 22. Repayment on Loans 22.1 Principal 22.2 Interest 23. Expenditure on Fixed Assets and Capital Work-in-Progress 23.1 Land 23.2 Buildings 23.4 Furnitures & Fixtures 23.5 Machinery & Equipments 23.6 Motor Vehicles 23.7 Books & Publications 23.8 Any Other (to be specified) 24. Loss on sale of Assets 25. Miscellaneous / Other Expenditure T OTAL - 17 -Ex-61/2013 APPENDIX - II APPENDIX - II APPENDIX - II APPENDIX - II APPENDIX - II (See Rule 5(5)(1)) (See Rule 5(5)(1)) (See Rule 5(5)(1)) (See Rule 5(5)(1)) (See Rule 5(5)(1)) RECEIPTS RECEIPTS RECEIPTS RECEIPTS RECEIPTS AND P AND P AND P AND P AND P AA AA A YMENTS YMENTS YMENTS YMENTS YMENTS ACCOUNTS FOR ACCOUNTS FOR ACCOUNTS FOR ACCOUNTS FOR ACCOUNTS FOR THE PERIOD/YEAR ENDING______ (Amount in Rupees) THE PERIOD/YEAR ENDING______ (Amount in Rupees) THE PERIOD/YEAR ENDING______ (Amount in Rupees) THE PERIOD/YEAR ENDING______ (Amount in Rupees) THE PERIOD/YEAR ENDING______ (Amount in Rupees) Head R E C E I P T S CURPREHead P A Y M E N T S CURPRE of A/c RENTVIOUS of A/c RENTVIOUS or A/c YEAR YEAR or A/c YEAR YEAR code Code To opening Balances 1.By Expenses (a) Cash in Hand (a)Establishment Expenses (b) Bank Balance (i)Salaries ( Chairman & Members) (i) In Current Accounts (ii)Salaries (Officers & Staff) (ii) In Deposit Accounts (iii)Allowances & Bonus (iii) In Saving Accounts (iv)Payment by Proffessional & Other Services (b) Travelling Expenses (i) Foreign Travels 16 (ii)Domestic Travels (c) Overtime Allowances (d) Medical & Health Care Facilities (e) Other Establishment Charges (i) Tuition Fees (ii) LTC (f) Contribution to Provident Fund ( g) Contribution to Other Funds (h) Staff Welfare Expenses 2 To Grants Received 2.By Administrative Expenses (a) From GOI (a)Purchases (b) From State Govt. (b)Labour & Processing Charges (c) From Other Sources ( Grants (c)Electricity & Power for Capital & Revenue Expdr should (d)Water Charges tobe shown separately (e)Insurance (f) Repair & Maintenance 3 To Loan taken (g)Rent, Rate & Taxes (a) From Bank (h)Vehicle running & maintenance (b) From Other Sources (i)Postage, Telephone and 4 To Income on Investment from 17Communication Charges (i) Earmark/ Endow Fund (j)Printing & Stationery (ii) Own Funds (k)Expenses on Seminar/Workshop 5 To Sales (l)Subscription Expenses (a) Sale of Assets (m)Expense on Fees (b) Sale of Publications (n)Audit Fee/Legal Fee (c) Sale of Investment/Deposits (o)Hospitality Expenses (d) Others (Specify) (p)Prov . For bad & doubtful debt 6 To Gains (q)Bad Bedt Written Off (a) on Sale of Assets (r)Advertisement & Publicity (b) on Sale of Publications (s)Others (to be specified) (c) on Sale of Investment/Deposits 3. By Investment and Deposit made (d) Others (Specify) (a)Investment 18 (b)Deposits - 18 - Ex-61/2013 Head R E C E I P T S CURPREHead P A Y M E N T S CURPRE of A/c RENTVIOUS of A/c RENTVIOUS or A/c YEAR YEAR or A/c YEAR YEAR code Code 7 To Gifts 4.(I) By Advances to Staff T o Fees/Fines/Charges (a)HBA (a) Services (b)Motor Car/ Computer Advance (b) Seminar/Conferences (c)Scooter/Motor Cycle Advance 8 (c) Consultancy (d)Other Avances (to be specify) (d) Fees charged by the Board (II)By Contingent Advances (e) Others (Specify) (a)Advance to PWD T o Interests (b)Adv. to Suppliers/Contractors (a) Cash Balance at Bank (c)Other Advances(to be specify) 9 (b) Investments/Deposits (III) By Other Adjustment or (c) Loans & Advances to employees Remittances (d) Others (Specify) 19-20(a)GPF/CPF recovered from T o Recoveries from Staff Deputationists (a) HBA/MCA/SCA/CA (b)License Fee “(b) Recoupment of GPF 10 Advance paid to Deputationists” (c)Postal Life Insurance (c) Principal amount of Loans & Advances (d)HBA (d) Others (Specify) (e)Motor/Computer Advance T o Contributions (f)Scooter/Motor Cycle Adv. (a) Health Care Scheme (g)Other recoveries/Adjustment 11 (b)CPF/GPF (c) Insurance Scheme (d) Others (Specify) 5.By Contributions T o Remittance Receipts (b)Pension & Leave Salary (a) License Fee 21(c)Other Contributions (to be (b) HBA/HUDCO/LIC/ specified) (c) MCA/SCA/CA 12 (d)SGEGIS/CGEGIS 226.Repayment of Loans (e) Insurance 7.By Expdr on Fixed Assets and (f) Surcharge Capital Work-in-Progress (g) GPF (a)Land (h) Others (Specify) (b)Building(s) T o Debt/Deposit Receipts 23(c)Furnitures & Fixtures (a) Recovery of Contingent Advance (d)Mechinery & Equipments (i) Advance to PWD (e)Motor V ehicles (ii) Advance to Suppliers (f)Books & Publications 13 (iii)Others (Specify) (g)Any Others (b) Other Deposits 24Loss on Sale of Assets (i) Security Deposit 25Miscellaneous/Other Expenditure (ii) Earnest Money Deposit (iii) Others (Specify) 8.By Closing Balances 14 Miscellaneous Income (a)Cash in Hand 15 Any Other (Specify) (b)Bank Balance (i) In Current Accounts (ii) In Deposit Accounts (iii) In Saving Accounts TOT AL TOT AL Secretary Member (Finance) Chairman - 19 -Ex-61/2013 APPENDIX - III (See Rule 5(5)(2)) INCOME AND EXPENDITURE ACCOUNTS FOR THE PERIOD/YEAR ENDED_____ (Amount in Rupees) INCOME ScheC/P/ EXPENDITURE ScheC/P/ dule Year Year duleYear Year 1 By Grants/Subsidies 1. To Establishment Expenses 1.1 Govt. of India 1.1 Pay & Allcs of Chairman & 1.2 State Govt. Members 1.3 Other Sources 1.2 Pay & Allcs of Of ficers 2 By Sales/Services 1.3 Pay & Allcs of Staf f 3 By Seminars/Conferences 1.4 Honorarium 4 By Consultancy 1.5 Overtime Allowances 5 By Fees/Subscriptions/Fines 1.6 Medical & Health Care 5.1 Fee for petition 1.7 Bonus 5.2 Other charges 1.8 Any other Charges 5.3 Fines 2. To Payment of Professional 5.4 Any Other and other services 6 By Investment ( from Earmark 3.To Travelling Expenses ed/endowed fund transfer 3.1 Foreign to fund 3.2 Domestic 7 By Royalty/Publications etc 4. To other Administrative 7.1 Royalty Expenses : 7.2 Publications 4.1 Seminar & Conference 8 By Interest 4.2 Telephone & Fax 8.1 Interest on Deposit 4.3 Rent, Rate & Taxes 8.2 Int. on Loan & Advances 4.4 Newspapers/Periodicals 8.3 Int on Investment 4.5 Advt and Publicity 8.4 Int on Cash at Bank 4.6Postage and Telegram 8.5 Any Other (to be specified 4.7 Liveries 9 By Other Income 4.8 Water & Electricity 9.1 Medical & Health Care 4.9 Any Other 9.2 Gain on sale of assets 5. To Stationery & Printing 9.3 Staff Car recoveries 6. To Publications 9.4 Any other 7. Misc and other expenses 8. To Repair & Maintenance 8.1 Buildings8.2 Mechinery & Equipment8.3 Furnitures & Fixtures8.4 V ehicles 9. To Petrol and Lubricants 10 To Hospitality Expenses 1 1. To Audit Fee 12. To Legal Charges 13. To Provident Fund and other Contributions - 20 - Ex-61/2013 13.1 Pension & Gratuity (including Commuted value of Pension) 13.2 Contribution to GPF 13.3 Deposit Linked Insurance 13.4 Pension Contributions 13.5 Leave Salary Contribution13.6 Gratuity Contribution 14. To Interest 14.1 Interest on GPF 14.2 Interest on CPF 14.3 Any Other to be specified 15. To Group Insurance Scheme 15.1 CGEGIS(i) Saving Fund (ii) Insurance Fund15.2 CGEIS (i) Saving Fund (ii) Insurance Fund16. To Depreciation 17. To Loss on Sale of Assets 18. To Bad Debts 10 By Excess of Expdr over 19. To Excess of Income over income (transferred to Capital Expenditure (Transferred to Fund Account) Capital Fund Account) T O T A L T O T A L Secretary Member (Finance) Chairman INCOME ScheC/P/ EXPENDITURE ScheC/P/ dule Year Year duleYear Year - 21 -Ex-61/2013 LIABILITIESScheC/P/ ASSETS ScheC/P/ dule Year Year duleYear Year 1. Capital Fund 1.Fixed Assets 1.1 Add Excess of Income over 2.Captial Work-in-Progress Expenditure 3.Advances 1.2 Less Excess of Expdr over 3.1Festival Advances Income 3.2Other Advances 2. Other Funds 4. Deposits 2.1 Provident Funds 4.1 Security Deposits 2.2 Other(to be specified) 4.2 Petrol Account 3. Reserves and Surpluses 4.3Any Other (to be specified) 4. Earmarked/Endowment 5. Loans and Advances Funds 6. Gifts and Donations 5. Secured Loans & Borrowings 7. Sundry Debtors 5.1 From Government 8. Payment Made to PWD 5.2 From Others for Works 6. Unsecured Loans & 9. Cash and Bank Balances Borrowings 9.1 Cash at Bank 7. Deferred Credit Liabilities 9.2 Cash-in-hand 8. Current Liabilities & 9.3 Imprest Provisions 9. Sundry Creditors T O T A L T O T A L Secretary Member (Finance) Chairman APPENDIX - IV (See Rule 5(5)(3) B A L A N C E S H E E T A S O N _________ (Amount in Rupees) - 22 - Ex-61/2013 APPENDIX - V (See Rule 5(9)(1)) CASH BOOK Dr RECEIPTS PAYMENTS Cr 1 2 3 4 5 6 7 8 9 101112 13 14 15         Date Vr No & Date Particulars of T ransaction Ledger Folio Cash Bank Total Date Vr No & Date Particulars of T ransaction Ledger Folio Cash Bank Total Initial of DDO APPENDIX - VI (See Rule 5(9)(2)) REGISTER of LEDGER Name of Account :- For the month of _____________________ Dr Cr DateParticulars Head of A/c or CB/JFAmount DateVoucher Particulars CB/JFAmount Account Code No No & Date 1 2 3 4 5 6 7 8 9 10 Note : 1. Pages of Ledger shall be machine numbered 2. Sep arate p age shall be alloted to each Account. 3. Index shall be prep ared in the of Ledger to show p age numbers alloted to each Accounts. 4. The Credit or Debit Balance to the end of the month which is required to be brought down to the nextmonth shall be indicated by “ Balance b/d to next month” - 23 -Ex-61/2013 APPENDIX – VII (See Rule 5(9)(3)) REGISTER OF JOURNAL For the month of :- Date Particulars of Head of A/C or LFDEBIT(Rs) CREDIT(Rs) T ransactions Account code No. 1 2 3 4 5 6 APPENDIX – VIII (See Rule 5(9)(4)) REGISTER OF TEMPORAR Y ADV ANCE Sl. Kind of Head of A/C or To whom Sanction Amount Date ofVoucher LedgerAmountREMARKS No. Advances Account Code sanctionedNo&DateSanctioned PaymentNo & Date Foliopaid 1 2 3 4 5 6 7 8 9 1011 - 24 - Ex-61/2013 APPENDIX – IX (See Rule 5(9)(5)) MONEY ORDER/CHEQUE/BANK DRAFT RECEIVED REGISTER Sl. From whom Purpose for which MO/ChequeAmountInitialRemarks No. Received receivedBD No. & Date of DDO 1 2 3 4 5 6 7 APPENDIX – X (See Rule 5(9)(6)) REGISTER OF CHEQUE BOOK Sl. No. Name of Bank Cheque Book No. No. of Cheque Leaves First & Last Cheque No. Dated Initial of Accountant 1 2 3 4 5 - 25 -Ex-61/2013 APPENDIX – XI (See Rule 5(9)(6)) CHEQUE ISSUE REGISTER Date To whom Purpose ChequeAmountSignature CashRemarks Issue No. & Date of DDO Book/LF 1 2 3 4 5 6 7 8 APPENDIX – XII (See Rule 5(9)(7)) REGISTER OF REMITT ANCE INTO BANK/TREASUR Y Sl. Particular of Challan No/ Cash Book/Head of Accounts/ AmountRemittances Initials ofREMARKS No. Transactions Letter No & Date Ledger Folio No Account Code No (Rs)Treasury Bank Accountant 1 2 3 4 5 6 7 8910 - 26 - Ex-61/2013 APPENDIX – XIII (See Rule 5(9)(9)) REGISTER OF MONEY ORDER/POSTAL ORDER/BANK DRAFT DISP ATCHED Sl. Purpose of To whom MO/PO/BD AmountSignatureREMARKS No. Dispatched IssuedNo. & Date of DDO 1 2 3 4 5 6 7 APPENDIX - XIV (See Rule 5(9)(10)) STOCK REGISTER 1 2 3 4 5 6 7 8 9 1011 12 13 14 15 16 17 18         Date Cash Book/ Ledger Folio Ope- ning Ba- lance From whom recei- ved Bill No & Date Quan- tity Recei- ved Rate Amount T otal (4+7) Sig of Store Officer Date of Issue To whom recei- ved Quan- tity Issued Initial of Reci- pient Closing Balance (10+14) Signa- ture of Store Officer Re- marks Sl. No. - 27 -Ex-61/2013 APPENDIX - X V (See Rule 5(9)(1 1)) RECEIPTS AND PAYMENTS ACCOUNTS FOR THE MONTH OF ______ (Amount in Rupees) Head R E C E I P T S CURPREHead P A Y M E N T S CURPRE of A/c RENTVIOUS of A/c RENTVIOUS or A/c YEAR YEAR or A/c YEAR YEAR code Code T o opening Balances 1.By Expenses (a) Cash in Hand (a)Establishment Expenses (b) Bank Balance (i)Salaries ( Chairman & Members) (i) In Current Accounts (ii)Salaries (Officers & Staff) (ii) In Deposit Accounts (iii)Allowances & Bonus (iii) In Saving Accounts (iv)Payment by Proffessional & Other Services (b) Travelling Expenses (i) Foreign Travels 16 (ii)Domestic Travels (c) Overtime Allowances (d) Medical & Health Care Facilities(e) Other Establishment Charges (i) Tuition Fees (ii) L TC (f) Contribution to Provident Fund(g) Contribution to Other Funds(h) Staff Welfare Expenses 2 To Grants Received 2.By Administrative Expenses (a) From GOI (a) Purchases (b) From State Govt. (b) Labour & Processing Charges (c) From Other Sources ( Grants (c) Electricity & Power for Capital & Revenue Expdr should (d) Water Charges tobe shown separately (e) Insurance (f)Repair & Maintenance 3 To Loan taken (g)Rent, Rate & Taxes (a) From Bank (h)Vehicle running & maintenance (b) From Other Sources (i)Postage, Telephone and 4 To Income on Investment from 17Communication Charges (i) Earmark/ Endow Fund (j)Printing & Stationery (ii) Own Funds (k)Expenses on Seminar/Workshop 5 To Sales (l)Subscription Expenses (a) Sale of Assets (m) Expense on Fees (b) Sale of Publications (n)Audit Fee/Legal Fee (c) Sale of Investment/Deposits (o)Hospitality Expenses (d) Others (Specify) (p)Prov . For bad & doubtful debt 6 To Gains (q)Bad Bedt Written Off (a) on Sale of Assets (r)Advertisement & Publicity (b) on Sale of Publications (s)Others (to be specified) (c) on Sale of Investment/Deposits 3.By Investment and Deposit made (d) Others (Specify) (a)Investment 18 (b) Deposits - 28 - Ex-61/2013 7 To Gifts 4. (I) By Advances to Staff 8 To Fees/Fines/Charges (a)HBA (a) Services (b)Motor Car/ Computer Advance (b) Seminar/Conferences (c)Scooter/Motor Cycle Advance (c) Consultancy (d)Other Avances (to be specify) (d) Fees charged by the Board (II)By Contingent Advances (e) Others (Specify) (a)Advance to PWD 9 To Interests (b)Adv. to Suppliers/Contractors (a) Cash Balance at Bank (c)Other Advances(to be specify) (b) Investments/Deposits (III) By Other Adjustment or (c) Loans & Advances to employees 19&20Remittances (d) Others (Specify) (a)GPF/CPF recovered from 10 To Recoveries from Staff Deputationists (a) HBA/MCA/SCA/CA (b)License Fee “(b) Recoupment of GPF Advance paid to Deputationists” (c)Postal Life Insurance (c) Principal amount of Loans & Advances (d)HBA (d) Others (Specify) (e) Motor/Computer Advance 11 To Contributions (f) Scooter/Motor Cycle Adv. (a) Health Care Scheme (g) Other recoveries/Adjustment (b) CPF/GPF (c) Insurance Scheme (d) Others (Specify) 5. By Contributions 12 To Remittance Receipts (b) Pension & Leave Salary a) License Fee 21(c) Other Contributions (to be (b) HBA/HUDCO/LIC/ specified) (c) MCA/SCA/CA(d) SGEGIS/CGEGIS 226. Repayment of Loans (e) Insurance 7. By Expdr on Fixed Assets and (f) Surcharge Capital Work-in-Progress (g) GPF (a) Land (h) Others (Specify) (b) Building(s) 13 To Debt/Deposit Receipts (c) Furnitures & Fixtures (a) Recovery of Contingent Advance (d) Mechinery & Equipments (i) Advance to PWD (e) Motor Vehicles (ii) Advance to Suppliers (f) Books & Publications (iii) Others (Specify) (g) Any Others (b) Other Deposits 24Loss on Sale of Assets (i) Security Deposit 25Miscellaneous/Other Expenditure (ii)Earnest Money Deposit(iii) Others (Specify) 8. By Closing Balances 14 Miscellaneous Income (a) Cash in Hand 15 Any Other (Specify) (b) Bank Balance(i) In Current Accounts (ii) In Deposit Accounts (iii) In Saving Accounts T OT AL TOTAL Secretary Member (Finance) Chairman Head R E C E I P T S CURPREHead P A Y M E N T S CURPRE of A/c RENTVIOUS of A/c RENTVIOUS or A/c YEAR YEAR or A/c YEAR YEAR code Code - 29 -Ex-61/2013 APPENDIX - XVI (See Rule 5(9)(12)) REGISTER OF MONTHL Y ACCOUNTS OF RECEIPTS AND PAYMENTS (E XPENDITURE) HEAD OF ACCOUNTS/ACCOUNT CODE NO : RECEIPTS 1 2 3 4 5 6 7 8 9 101112 13 14 Object Head APRIL MAYJUNE JULYAUGUST SEPTEMBER OCTOBERNOVEMBER DECEMBERJANUARYFEBRUARY MARCHTOTAL FOR THE YEAR EXPENDITURE 1 2 3 4 5 6 7 8 9 101112 13 14 Object Head APRIL MAYJUNE JULYAUGUST SEPTEMBER OCTOBERNOVEMBER DECEMBERJANUARYFEBRUARY MARCHTOT AL FOR THE YEAR T OT AL T OT AL - 30 - Ex-61/2013 APPENDIX – XVII (See Rule 5(9)(13)) BILL REGISTER Sl. No. Particulars of Bill Bill Date of DrawalRemarks Bill No. & Date Amount Encashment 1 2 3 4 5 6 APPENDIX - XVIII (See Rule 5(9)(14)) REGISTER OF FIXED ASSETS 1 2 3 4 5 6 7 8 9 1011 12 13 Sl. No. Name of Assets Sl. No./ Model etc of the Asset Ledger Folio Vr. No & Date Amount ID No. assigned to the Asset/ Parinted on the Asset Date of Disposal Reason of disposal T ype of Disposal Amount involved Signature of Store Officer Remarks Note : Separate pages will be assigned for eachclass or category of asset. - 31 -Ex-61/2013 APPENDIX - XIX (See Rule 5(9)(16)) Sl. No. Name of Financial Institution/ Bank Name of Branch Cash Book/ LF T ype of Deposit/ Investment No & Date Amount Deposited Date of Maturity Maturity Value Encashment V oucher No & Date Principal InterestRemarks APPENDIX – XX (See Rule 5(9)(16)) LEDGER FOR INVESTMENT Sl. Particular of Cash BookTo whom Opening Amount Total Encashment Net amountTotal depo - No. Transaction Folioinvested BalanceDeposited/ AmountPrincipal Interest depositedsits to the Invested Deposited Amount Received during theend of the month (5-6) month (4+8) 1 2 3 4 5 6 7 8 9 - 32 - Ex-61/2013 APPENDIX - XXI (See Rule 5(9)(17)) REGISTER OF BANK INTEREST (RECEIPTS & P AYMENTS) 1 2 3 4 5 6 7 8 9 101112 13 14 Date Name of Bank Bank A/c No Name of Scheme/ Fund against which interest was accrued Cash Book/ LF Opening Balance Interest Amount T otal Interest Date Cash Book/ LF Purpose of payment Amount Paid Closing Balance Remarks RECEIPTS EXPENDITURE/PAYMENTS APPENDIX – XXII APPENDIX – XXII APPENDIX – XXII APPENDIX – XXII APPENDIX – XXII (See Rule 18(4)) (See Rule 18(4)) (See Rule 18(4)) (See Rule 18(4)) (See Rule 18(4)) ANNUAL ANNUAL ANNUAL ANNUAL ANNUAL ACCOUNTS ACCOUNTS ACCOUNTS ACCOUNTS ACCOUNTS Name of Local authority: Name of Local authority: Name of Local authority: Name of Local authority: Name of Local authority: 1 2 3 4 5 6 7 8 9 1011 Name/ purpose of grant Opening/ balance No. &date of sanction order Amount of grant Remarks (extention of period ofutilisation/ diversionof purposelapsedgrant etc.may bespecified) Details of transfer credit Period of utilisation T otal Name of work for which utilised Amount expended Unspent balance of grant Executive Authority - 33 -Ex-61/2013 APPENDIX – XXIII APPENDIX – XXIII APPENDIX – XXIII APPENDIX – XXIII APPENDIX – XXIII (See Rule 18(4)) (See Rule 18(4)) (See Rule 18(4)) (See Rule 18(4)) (See Rule 18(4)) ANNUAL ANNUAL ANNUAL ANNUAL ANNUAL ACCOUNTS ACCOUNTS ACCOUNTS ACCOUNTS ACCOUNTS Name of Local Name of Local Name of Local Name of Local Name of Local Authority: Authority: Authority: Authority: Authority: Executive Executive Executive Executive Executive Authority Authority Authority Authority Authority .. .. . APPENDIX-XXIV APPENDIX-XXIV APPENDIX-XXIV APPENDIX-XXIV APPENDIX-XXIV (See rule 19(13)) (See rule 19(13)) (See rule 19(13)) (See rule 19(13)) (See rule 19(13)) OBJECTION ST OBJECTION ST OBJECTION ST OBJECTION ST OBJECTION ST AA AA A TEMENT TEMENT TEMENT TEMENT TEMENT Authorised Of Authorised Of Authorised Of Authorised Of Authorised Of ficer/Auditor ficer/Auditor ficer/Auditor ficer/Auditor ficer/Auditor 1 2 3 4 5 6 7 8 Purpose of loan No. &date of sanction order Amount of loan Details of transfer credit Opening Balance if any T otal Amount utilised during the year Unspent balance (1) (2) (3) (4) (5) (6) (7) (8) V oucher No. Date Particulars of Payment Objection or Suggestion (with signature and date of teh Auditor Last date fixed by the auditor forreturn of the audit objection statement Reply of Local authority/Local fund (with signature, date and designation) Note of admission or fresh remarks by the auditor Further remarks of the local Authority/Local Fund Final remarks of the Auditor - 34 - Ex-61/2013 APPENDIX- XXV APPENDIX- XXV APPENDIX- XXV APPENDIX- XXV APPENDIX- XXV [See Rule 20(1)] [See Rule 20(1)] [See Rule 20(1)] [See Rule 20(1)] [See Rule 20(1)] Charge/Surcharge Proceedings Charge/Surcharge Proceedings Charge/Surcharge Proceedings Charge/Surcharge Proceedings Charge/Surcharge Proceedings 1. Name of Local Authority : 2. Year of audit report : 3. Date of audit : 4. Name of personnel in the audit batch: 5. Details of paras on which charge/surcharge action is proposed : (1)Para No. : (2) Name of Auditor who detected the loss : (3) Amount involved : (4) Person responsible with address : (5) Reason for fixing the responsibility on him : Authorised Officer/Auditor Authorised Officer/Auditor Authorised Officer/Auditor Authorised Officer/Auditor Authorised Officer/Auditor - 35 -Ex-61/2013 APPENDIX – XXVI APPENDIX – XXVI APPENDIX – XXVI APPENDIX – XXVI APPENDIX – XXVI [See Rule 20(3)] [See Rule 20(3)] [See Rule 20(3)] [See Rule 20(3)] [See Rule 20(3)] Charge Notice Charge Notice Charge Notice Charge Notice Charge Notice Of Of Of Of Of fice of the Chief Controller of fice of the Chief Controller of fice of the Chief Controller of fice of the Chief Controller of fice of the Chief Controller of Accounts Accounts Accounts Accounts Accounts Accounts & Accounts & Accounts & Accounts & Accounts & TT TT T reasuries, Mizoram, reasuries, Mizoram, reasuries, Mizoram, reasuries, Mizoram, reasuries, Mizoram, Aizawl. Aizawl. Aizawl. Aizawl. Aizawl. No ........................................ Dated ............................................. To Sri ................................................................... ......................................................................... Sub:- Report on the audit of accounts of ............................................ for the year ............Loss sustained to the funds Charge Notice - Issued Ref:- 1. Sir/Madam This is to invite your attention to the audit observations in paragraph number ........................of the audit report of .............................................. for the year ........................................... issuein the reference cited and to state that a sum of Rs .......................................has been lost to the funds ofthe .........................................................on account of your negligence or misconduct or failure of duty . Extracts of the relevant objections in the audit report are enclosed for ready reference. You are held responsible for the said loss for the reasons stated below and hence the amount involved is recoverablefrom you. You are, therefore, requested to remit the sum of Rs. .............................................................. (Rs ................................................................. only) to the credit of .................................................. ....................................and to intimate the details thereon to this office or to state why the amount of Rs ...............................should not be charge on you in exercise of the powers conferred under Section (10) ofthe Mizoram Local Fund Account & Audit Act, 2006. You are allowed a period of two months from the date of receipt of this notice to intimate the details of remittance or to file statement of explanation, failing whichthe said amount will be charged on you. Receipt of this notice may be acknowledged. Yours faithfully , Director of Local Funds Audit Memo No._______________________________ Dated___________________________ Copy to : 1. ............................................................2. .............................................................4. (The Executive authority) ......................(He is required to forward a report on the clearance of theobjections on expiry of the period of 2 months mentioned above). Director of Local Funds Audit - 36 - Ex-61/2013 APPENDIX – XXVII APPENDIX – XXVII APPENDIX – XXVII APPENDIX – XXVII APPENDIX – XXVII [See Rule 20(7) & Rule 22] [See Rule 20(7) & Rule 22] [See Rule 20(7) & Rule 22] [See Rule 20(7) & Rule 22] [See Rule 20(7) & Rule 22] Of Of Of Of Of fice of the Chief Controller of fice of the Chief Controller of fice of the Chief Controller of fice of the Chief Controller of fice of the Chief Controller of Accounts, Accounts, Accounts, Accounts, Accounts, Accounts & Accounts & Accounts & Accounts & Accounts & TT TT T reasuries, Mizoram, reasuries, Mizoram, reasuries, Mizoram, reasuries, Mizoram, reasuries, Mizoram, Aizawl. Aizawl. Aizawl. Aizawl. Aizawl. No .................................... Dated ..................................... Charge Certificate Charge Certificate Charge Certificate Charge Certificate Charge Certificate I, ...................., Director of Local Funds Audit, Mizoram, hereby certify under section 10 of the Mizoram Local Fund Accounts & Audit, Act, 2006 as follows:- During the year .................................the ..........................has sustained a loss of Rs...............(Rs.....................................only) on account of the neligence/misconduct/failure of duty on the part of Sri/Smt........................... who held the post of ...................(now working as .................) andhence.Sri/Smt..........................is held responsible for the said loss of Rs...........(Rs.....................only). The details of the above loss of Rs.................. are given in paras............and .................... of the audit report of ................. for the year ...................... issued by the........................in referenceNo...........dated.............. In this office notice No ................... dated…….. Sri/ Smt................wasrequested to remit the said amount of Rs ................. to the credit of................ and to intimate thedetails thereon to this office within two months or to state within two months why the amount should not becharged against him/her in exercise of the powers conferred under section 10 of the Mizoram Local FundAccounts & Audit Act 2006. The above notice was served on him/her by registered post with acknowledgment due along with the extracts of the relevant objections in the audit report and he/she hasacknowledged the receipt of the notice on ..................... that intimation regarding the remittance of thesaid amount of Rs........................to the credit of.............. has not been received so far . But intimation regarding the remittance of Rs............................ involved in paras................. only have been received sofar . The explanation dated ........ furnished by Sri/Smt ......................... to the char ge notice in respect of paras ...............has been considered in detail and found to be not acceptable. A sum of Rs ..............(Rs ........................ only) details of which are pointed out in paras ..........of the audit report of ...... is thuscharged on Sri/Smt ..................... the then ...................of ..... (now working as.............) Sri/Smt.................is liable to remit the amount to the credit of........... within one month from the date ofreceipt of this certificate, failing which the matter should be forwarded to the Tribunal in exercise of the powers conferred under section 10 of the Mizoram Local Fund Account & Audit Act, 2006. Dated at Aizawl the ........day of ........................ 20 ................... Director of Local Funds Audit To Sri/Smt ....................................................................................................................................................... Receipt of this Certificate may kindly be acknowledged. Copy to : 1.2. Director of Local Funds Audit Published and Issued by Controller , Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/500 - 37 -Ex-61/2013 - 38 - Ex-61/2013 - 39 -Ex-61/2013

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per pageVOL - XLII Aizawl, Wednesday 20.3.2013 Phalguna 29, S.E. 1934, Issue No. 148 NOTIFICATIONNo. C. 31025/2/92-DCA(M), the 18th March, 2013.In pursuance of paragraph 11 of the Sixth Schedule to the Constitution of India, the following Rules passed by the Mara Autonomous District Council and approved by His Excellency the Governor of Mizoram on 8th March, 2013 is hereby published for general information, namely :- “THE MARA AUTONOMOUS DISTRIC T COUNCIL (TRANSACTION OF BUSINESS) RULES, 2011”. P. Singthanga, Secr etary to the Govt. of Mizoram, District Council Affairs Department. THE MARA AUTONOMOUS DISTRICT COUNCIL (TRANSACTION OF BUSINESS) RULES, 2011 A RULES to provide for smooth running of the function of the different departments under Mara Autonomous District Council. Whereas it is expedient to provide for the transa ction of Business to Depa rtment of the Mara Autonomous District Council as specified in the Rules. And whereas under clause (b) of sub-par agraph (7) of paragraph 2 of the Sixth Schedule to the Constitution of India, the District Council for an Autonomous District is empowered to make Rules for Administration of Transaction of Business in the Distr ict. Now, therefore in exercise of the said powers enabling it in that behalf, the Mara Autonomous District Council is pleased to make the following Rules:- Short title, extent1.(1)These Rules may be called “The Mara Autonomous District and commencement.Council (Transaction of Business) Rules, 2011.” (2)T hey shall come into force on their publica tion in the Mizoram Gazette. - 2 - Ex-148/2013 Definitions.2.In t hese Rules unless the context other wise requires- (a)“Chief Executive Member” means the Chief Executive Member appointed as such by the Governor under Rule 22 (3) of the Mara Autonomous District Council (Constitution, Conduct of Business etc.) Rules, 2002. (b)“Constitution” means the Constitution of India. (c)“Council” for the pu rpose of these Rules means the Mara Autonomous District Council. (d)“Department” means a Depa rtment of the Ma ra Autonomous District Council as specified in the first Schedule. (e)“Dep artment al Head” means hea d of the Department. (f)“District Council” means the Mara Autonomous District Council set up under the Provisions of Article 244(2) read with the Sixth Schedule to the Constitution of India. (g)“Executive Committ ee” means the E xecutive Committee with a Chief Executive Member at the head and eight ot her memb er s. (h)“Executive Member” means an Executive Member appoin t ed as s uch by the Governor. (i)“Executive S ecretar y” means the Executive Secretar y to the Executive Committee of Mara Autonomous District Council. (j)“Fund Rules” means the Mizoram Autonomous District Councils Fund Rules, 2010. (k)“Governor” means the Governor of Mizoram. (l)“Schedules” means the Schedules appended to these Rules. PART – I TRANSACTION, ALLOCATION AND DISPOSAL OF BUSINESS3.The Business of the Mara Autonomous District Council shall be transacted in the different Departments specified in the First Schedule. 4.The Chief Executive Member shall allot among the Executive Members, the business of the Council by assigning one or more Depa rtments to the charge of an Executive Member. 5.Each Department of the District Council shall consist of the Secr etary to Distr ict Council or one Gr oup ‘A’ officer who shall be the administrative head of the Department. Provided that more than one Depar tment ma y be placed under the charge of the same Secretary or Officer. 6.In matters of interpretation of the express ions “decision” or “approval” of the “Executive Committee” mentioned in any rules, regulations, order or scheme or notification or instruct ions for the time being in force shall mean the decision of the Executive Committee or the Chief Executive Member or the concerned Executive Member of the Ma ra Autonomous District Council as the case may be. - 3 -Ex-148/2013 7.Subject to t he or der s of the Chief Executive Member under Rule 13 all cases referred to in t he S econd Schedule to thes e Ru les shall be brought before the Executive Committee with the provision of the Rules conta ined in Procedure by the Executive Secretary. 8.The Executive Member-in-charge of a Department shall be responsible for the disposal of business pertaining to his Department and the Secr etary of the Department concerned shall assist and carr y out the instructions of the Executive Member-in-charge in this regard. 9.(1)No department shall without previous consultation with the Finance Department, a uthorize any orders (other than orders issued under any Act or Rules made thereunder, or the Executive Commit tee) which – (i)either immediately or by their repercussion, will affect the finances of the council or which, in particular – (a)involve any grant of land or assess ment of r evenue or concession, grant, lease or licenc e of miner a l of for es t , r ight t o wa t er or a ny easement or p rivilege in r es pect of such concession; or (b)in a ny way involve a ny relinquishment of revenue; (ii)relate to the numbers or grading of cadre of posts or the emoluments or other conditions of service or post; (iii)involve the addition of a post in the public service in the variation of emoluments of any post. Provided that all group ‘A’ posts or posts on fixed pay which is equiva lent or mor e than that of the starting of Group ‘A’ scale of pay per month shall be created in consultation with the Departments of General Administration and Finance & Account. (iv)involve an expenditure for which no provision has been made in the re-appropriation or which is in excess of the provision made in the Fund Rules. (v)involve the sanction of an a llowances or special or personal pay for any post or class of posts or to any employee to the Mara Autonomous District Council. (2)No proposal which requires the previous consultation with the Finance Department under these Rules, but in which the Finance Department has not concurred may be proc eeded with, unless a decision to that effect ha s been taken by the Executive Commit tee. (3)No re-appropr iation shall be ma de by any Depa rtment other than the Fina nce Depa rtment except in accordance with such general or specific delegation as the Executive Committee ma y have made. - 4 - Ex-148/2013 (4)Except to the extent that power may have delegated to the Departments under rules approved by the Executive Committee, every or der of a n Administrative Department conveying a sa nction to be enfor ced in Audit sha ll be communicated to the Audit authorities by the Finance Department. (5)Nothing in this Rule shall be construed as authorizing any Department including the Finance Depa rtment to make re-appropriation from one grant specified in the Fund Rule to a nother such grant or from a charge appropr iation to a votable appropriation. 10.Order or instrument made or executed by or on behalf of the Executive Committee sha ll b e expressed to be made or executed in t he name of the Executive Commit tee. 11.Ever y or der or instr ument of the Mar a Autonomous Distr ict Council shall be expressed to be made in the name of the Executive Committee a nd sha ll be signed either by the Ex ecutive Secret ary, a Deputy Secretary, an Under Secretary or such other officer as may be specia lly empowered in that behalf and such s ignature shall be deemed to be proper authentica tion of such order or instrument. PART – II PROCEDURE OF THE EXECUTIVE COMMITTEE12.The Executive Secretar y or such other Officer as t he Chief Executive Member may appoint shall be the Secretary to the Executive Committee who sha ll record all proceedings/ minutes of t he said Commit tee. 13.All cases referred to in the second schedule shall, after cons ideration by the concerned Executive Member be sent to the Executive Secretar y for obtaining orders of t he Chief Executive Member for bringing it up for consideration at the meeting of the Executive Members or for circulation of the case under Rule 13 herein. 14.The Chief Ex ecutive Member may dir ect tha t any c ase referred to in the Second Schedule or otherwise may instead of being brought up for discussion at the Executive Committee be circulated to the Executive Members for their opinion. The Chief Executive Member may refer such matter for discussion at the meeting of the Executive Member s if he consider s necess ary. 15.In cases which are circulated for opinion under Rule 14, every Executive Member shall communicate his opinion by a date specified in the memorandum of circulation. In case any Executive Member fails to communicate his opinion within the date so specified, the Executive Secretary shall bring the matter to the notice of t he Chief Executive Member for further directions. The Chief Executive Member may return the case to the Executive Secr etary with orders. The Execu tive Secretary will t hen pas s it - 5 -Ex-148/2013 on to the Head of Department concerned for ta king steps for the implementation of the decision or for issuance of the orders as may be directed by the Chief Executive M ember a ccordingly. 16.When it has been decided to bring a case before the Executive Committee, the Department to which the case belongs s hall unless the C hief Executive Member other wise directs, prep are a memorandum indica ting with sufficient precision on the salient fact s of the case and the points for decis ion. The Memora ndum having any financial implication shall be accompanied by Financial Memorandum obtained from Finance depar tment. Such memorandum and such other papers as are necessar y to enable the case to be disposed of shall be circulated to the Executive Members. 17.In case which concerns mor e Executive Members than one, the Executive Members shall attempt by previous discussion to arrive at an agreement. If an agreement is reached, the memorandum shall contain the Joint recommendations of the Executive Members and if no agreement is reached, the memora ndum sha ll state the points of difference and the recommendations of each of the Executive Member concerned and the same shall be submitted to the Chief Executive Member for his decis ion. 18.(1)The Executive Committee shall meet at such place and time as the Chief E xecutive Member may dir ect. (2)After an agenda paper showing the cases to be discu ssed at the Executive Committee has been approved by the Chief Execu tive Member, copies thereof, together with copies of such Memorandum a s have not been circulated under Rule 15 shall be sent by the Executive Secretar y to the Chief Executive Member and other Executive Members so as to r each them within two clear days before the date of such meeting. The sa id period of 2 (two) days may be waived on r easona ble ground. (3)Except with the permission of the Chief Executive Member, no case shall be placed on the agenda of a meeting of the Executive Members and unless papers relating thereto have been circu lated a s required by Rule 15 of these R ules. (4)If any Executive Member is on tour or on leave, the Executive Secretary shall bring the matter to the notice of the Chief Executive Member befor e the Executive Committee for appropriate instructions. The Chief Executive Member ma y direct for a r epor t from the Head of the department for cons ideration of the Executive Committee. T he Head of Depar tment so directed sha ll act for and on behalf of the Executive Member who has been on tour or on leave and in active consultation with such Executive Member as far as practicable. (5)The Chief Executive Member may direct the Execu tive Secr etary to obtain the opinion of Judicial Department as rega rds to t he proposal before the Executive Commit tee. - 6 - Ex-148/2013 (6)The Chief Executive Member or in his absence any other Executive Member authorized by him shall preside over the Executive Commit tee. (7)The Executive Secretary shall attend the Executive Committee and shall prepare a recor d of the decisions. He sha ll, after app roval of the Chief Executive Member prepare the record of decisions of the Executive Committee for communication to other Executive Members of the Executive Commit tee. 19.When a case has been decided by the Execut ive Committee a fter discussion at a meeting, the Executive Member concerned shall take action to give effect to the decision. If however, a ny devia tion is proposed to be made from that decision, the case shall be submitted to the Chief Executive Member by the Executive Member concerned and further action will be taken according to the direction, if a ny, of t he Chief Executive Member. PART – III DEPARTMENTAL DISPOSAL OF BUSINESS20.Except as otherwise provided by any other Rule in force or provisions under sections 23, 25 & 26 of these Rules, case shall ordinarily b e disposed of by or under the authority of t he Executive Member-in-charge of the Department who shall give such directions as he thinks fit for the disposal of cases in his Department. Copies of important instr uction shall be brought to the notice of the Chief Executive Member. 21.Whenever a matter concerns two Departments, the fact shall be specifically brought to the notice of the Executive Members concerned. Thereup on, the Executive Members of the Depa rtments concerned sha ll hold discussion and try to arrive at an u nderstanding. T he Executive Members may, however, direct that the discussion may be held by the Heads of the Departments concerned. Such decision shall be recorded and placed before the Executive Members concerned. In case of any difference of opinion, the matter sha ll be put up before the Chief Executive Member for appropr ia te or der. 22.(1)The Chief Executive Member may call for records of any case relating to any Department. (2)The Chief Executive Member may, in consultation with the Executive Member-in-cha rge of t he depa rtment, pass such orders in any case a s he consider s necessary or may direct tha t the mat ter sha ll be p la ced befor e the Execu tive Committee. (3)The Chief Executive Member may pa ss orders in a case relating to any Depa rtment when the case is referred to him by the Executive Member-in-charge of the Department. - 7 -Ex-148/2013 (4)The Chief Executive Member, in the absence of the Executive Member-in-charge of the Department may, in a matter of urgent public importance relating to any Depa rtment pass such orders as he considers necessary or expedient. 23.If a question arises to the depa rtment or depa rtments to which a case properly belongs, the matter shall be referr ed for the decision of t he Chief Execut ive Member. 24.All communications received from the Government of Mizoram (including those from the Chief Minister and other Ministers of the State) other than those of routine or unimportant nature shall be pla ced by the Ex ecutive Secreta ry to the Execu tive Member- in-charge and the Chief Executive Member for information. 25.Any matter likely to bring the Mara Autonomous Distr ict Council into controversy with the Government of Mizoram or with any other State Government sha ll be brought to the notice of the Chief Executive Member and the Executive Member-in-charge forthwith. The Chief Executive Member may apprise the Governor in t his regard. 26.The following classes of cases shall be submitted to the Chief Executive Member befor e the issue of or ders – (i)Resignation/Termination/Dismissal/Disciplina ry action of all categories of employees under Mara Autonomous District Council. Such proposals should be routed through the Executive Secretary. (ii)Proposal for awarding punishment of dismissal or removal or compulsory retirement from service in r espect of Gazett ed Offic ers. (iii)Imp or t a nt ca ses which a ffect or a r e likely t o a ffect the interest s of the Minority Communities within Mara Autonomous District Council a rea. (iv)Cases which affect the relation of the Mara Autonomous District Council with the Government of Mizoram. (v)Appointment of the Executive Secret ary. (vi)Appointment, transfer, posting and deputation of all categories of employees under Mara Autonomous District Council. Such proposals should be routed through the Executive Secretary. (vii)Appointment of the Chairma n and Member of the Mara Autonomous District Council Public Services Commission, Mara Autonomous District Council Selection Board and the Members of the Departmental Selection and Promotion Commit tees. (viii) Any proposal in regard to the matters in connection with the Sixth Schedule to the Constitution of India. (ix)Cases of Group ‘A’ and ‘B’ Officers of the Mara Autonomous District Council pertaining to appeals against the order of the Appointing Author ity. - 8 - Ex-148/2013 (x)All other policy and important matters. (xi)Constitution of different committees. 27.Where a matter (of sensitive public importance) is required to be decided or dealt with, the Executive Secretary shall place the matt er befor e the Chief Executive Member t hr ough t he Execu tive Member concerned. The Chief Executive Member then ma y pass such order as he may consider necessary and proper. In matters required to be disposed of by t he Executive Member concerned, the Head of Depa rtment sha ll place the same befor e t he Execu tive Member concerned for orders under Rule 20 of these Rules. 28.The Chief Executive Member sha ll – (i)communicate to the Chairman all decisions of the Executive Committee relating to the administration of the affairs of the Mara Autonomous District Council and proposa l for legislation; (ii)furnish such informa tion relating to the administration of the affairs of the Mara Autonomous District Council and pr oposals for legislation as the Chairma n may call for and if the Chairman so requires. Executive Secretary.29.(1)The Executive Secretary, as the head of administrative machinery, responsible to ensure the efficient functioning of the Mara Autonomous District Council Administra tion and shall b e kept informed and apprised of all impor tant decisions a nd in p articular of the Depa rtments of General Administr ation a nd Control Department, Vigilance a nd Rural Development Department, who shall bring such decisions and informa tion to the notice of the Chief Executive Member. (2)All cases of appointment, tr ansfer, posting, deputation, termination, compulsor y retir ement and remova l of a ll categories of employees under Mara Autonomous District C ou ncil s ha ll b e p u t u p b y t he H ea d of Dep a r t ment concer ned to t he Executive Secretary who shall put them up before the Chief Executive Member through the Executive Member concerned for orders. (3)When a matter is requir ed to be pla ced before the C hief Executive M ember, t he Head of Dep artment sha ll p la ce the matter befor e the Executive Member concerned thr ough the Executive Secret ary. The matter s ha ll then be pla ced before the C hief Executive Member for orders accordingly. In matter required to be disposed by the Executive Member concerned, t he Depa rtmental Head s hall place the same before the Executive Member concerned for or der s u nder Rule 19 of t hese Ru les. - 9 -Ex-148/2013 Finance & Acco unts30.The Finance Department s hall have the following funct ions, Department.namely :- (i)It shall, in consultation with the General Administration and Control Department, frame Rules regula ting the pay, leave and pension of persons in t he service of the Mara Autonomous District Council and Rules regulating the number, grading or cadres and emoluments of posts under the Mara Autonomous District Council and also be responsible for seeing that these Rules are properly applied; (ii)It shall advise the Executive Committee on the financial aspects of all transactions relating to loans granted by MADC/State/Central Government; (iii)It shall be responsible for proper utilization and safety of Provident Fund deposits of Council servants and shall frame Rules relating to giving of a dvances out of Provident Fund, the recovery of such a dvances and a dvising Dep ar tments generally on such matters, it being understood that it is the duty of the Council servant himself/herself to get the annual verifica tion and reconciliation of his or her own Provident Fund account from the Senior Account Officer, who is resp onsible for maintaining the accounts. The Finance Depa rtment shall also lay down Rules relating to adva nces made to Council servants for purchase or construction of houses and purchases of conveyance; (iv)It shall exa mine and report on all p roposals for the increase or reduction of taxation; (v)The service of loans and the discharge of any fina nce guar antees; (vi)It shall be responsible for laying down appropriate fina nce rules for guidance of other Department who are responsible for proper maintenance of accounts by themselves and by the establishment subordinate to them. Finance Department may take such a ction a s may b e appr opriate to enforce such accountability. Such financial rules shall be pla ced befor e the Executive Commit tee for approval; (vii)It shall prepare an estimate of the total receipts and disbursements of the Mara Autonomous District Council fund in ea ch year and shall be responsible during the year for watching the balance and for their ways and means and opera tions of the Mar a Autonomous District Council Fund; - 10 - Ex-148/2013 (viii) In connection with the budget and with supp lementar y estima te:- (a)It shall prepare a statement of estimated revenue and expenditure to be laid before the District Council Session in each year and any supplementary estimates or demands for excess grants which may be submitted to the vote of the Legislature or, as the case may be, laid before the L egisla t ure; (b)For the purpose of such preparation it shall obta in from the Departments concerned material on which to base its estimates, and it shall be responsible for the corr ectness of the estimates, framed on the materia l so supplied; and (c)It shall examine and advise on all schemes of new expenditure for which it is pr oposed to make provision in the estimates for any scheme which has not been so examined; (ix)On the receipt of a report from an Audit Officer that expenditure is being incurr ed for which there is no sufficient F und it shall require the Depa rtment concerned to obt ain sanction or not to incur fu rther expenditure; (x)On the receipt of a report that a financial rule has been contravened or a financial irregularity has been commit ted, it shall take steps to enforce the rule or to stop or rectify the ir regular ity; (xi)It shall lay before the Committee of Public Accounts the report of the Comptroller and Auditor General of India relating to the appr opriation of accounts of the Mara Autonomous District Council and shall bring to the notice of the Mara Autonomous District Council Public Accounts Committee all expenditures which have not been duly authorized and any financial irregula rities; and (xii)It shall advise the Depar tment r esponsible for the collect ion of r evenue regarding the progress of collection and the methods of collection employed. 31.Where a financia l proposal has been made by a Executive Member and the sa me is not a ppr oved by the Finance Depar tment , the same shall be put up before the Chief Executive Member for appropriate orders and the decision of the Chief Executive Member shall be final. 32.The Finance Department shall be consulted upon all proposals to sanction the relaxa tion of any financial rule and also before final orders are passed in such case of serious financial ir regular ity: - 11 -Ex-148/2013 Provided that where an expenditure is incurred on a decision taken by the Executive Committee such financial r ules shall be deemed to have been appr opriately relaxed. 33.Wher e a mat ter ha s been r eferred to be taken u p by the Execu tive Commit tee, the Mar a Autonomous District Council F inance Depa rtment shall for ward its financial memorandum as descr ibed under Rule 16. 34.(1)The Finance In-cha rge or concerned Executive Member in consultation with the Executive Member of another Depa rtment may call for papers of such other Department provided the paper s r ela t e to Financia l matter of the Mara Autonomous District Council. (2)In case of a ny difference of opinion, the Finance in- char ge or the concerned Executive Member may request tha t the pa pers be pla ced befor e the Chief Execu tive Member for orders. 35.The Finance Department shall be responsible for observation of fina ncial procedur e in general in all Departments and to regulate the business of the F ina nce Depa rtment. T he sa id Fund Rules shall be pla ced before the Executive Committee for approval. General Administration36.(1)The General Administration & Contr ol Depa rtment s hall & Control Department.be responsible for seeing that the rules and principles relating to services in general are properly followed. (2)The General Administration & Contr ol Depa rtment s hall be consulted for advice by other departments in matters relating to framing of service rules and general principles rela ting to services. (3)The approval of the Chief Executive Member shall be obta ined by all Departments in the following matters:- (i)relaxation of any service r ule; (ii)relaxation of any general service condition; and (iii)creation of any gazetted post or non-ga zetted post or payment of additional remuneration to any employee or gr oup of employees Law & Judicial37.The functions of the Law & Judicial Depa rtment shall be to: Department.(i)aid and advise the Mara Autonomous District Council and other Departments on all legal matters; (ii)consider the proposals for legislation for the cons ideration of the Mara Autonomous District Council; (iii)draft legislations for giving effect to the decisions of the Mara Autonomous Distr ict Council; (iv)prosecute all litigation for and on behalf of the Mara Autonomous District Council; - 12 - Ex-148/2013 (v)make proposals for legal reforms to the Mara Autonomous District Council; (vi)br ing out in published for m all Act s, Rules, Notifications and up date them from time to t ime; (vii)formulate scheme for giving legal a id to weaker sections of the society. 38.Proposals to initia te legislation shall b e treated as a case and the Law & Judicial Department shall a dvise the Mara Autonomous District Council as – (i)the feasibility of the pr oposed Legisla tion fr om a legal point of view; (ii)competence of the Mara Autonomous District Council Legislature to enact the measure/matter proposed; (iii)the requirements of the Constitution as to obtaining the previous sanction of the Governor thereto; and (iv)the consistency of the proposed measure/ma tter with the pr ovisions of the Constit ution, a nd in particular those relating to the Fundamental Rights. 39.If the legislation is decided up on or proposed by the Executive Member-in-charge of any Department, the Department concerned will, if the legislation involves expenditure from the Office Expenses of t he concerned Department of the Mara Autonomous District Council, prep ar e in consult ation wit h the Ma ra Autonomous Distr ict Council Finance Department, a financial memorandum. The papers shall then be sent to the Law & Judicial Department under Mara Autonomous District Council, r equesting it to draft the Bill accordingly. 40.The Law Department shall thereafter prepare a Draft Bill and return the case where necessary, to the Department concerned. 41.If the draft Bill is appr oved by the Executive Member-in-cha rge, it shall be brought before the Executive Committee with prior approval of the Chief Executive Member. The Executive Committee may approve the Bill with or without amendment. 42.If the Bill is appr oved with amendments it shall be sent to the Law & Judicial Department to finalize the Bill after incorporating the amendments. 43.The Law & Judicial Department shall then send the Bill to the depa rtment concerned indicating at the same time the sanctions, if a ny, required for the Bill. If any provisions in the Bill involving expenditure from the Office Expenses of the concerned Department of the Mara Autonomous District Council are modified in the finalized dra ft, the Department concerned shall send the finalized draft Bill to Finance Department for revising, if necessary alongwith the fina ncial memorandum thereof. - 13 -Ex-148/2013 44.The Bill thus finalized will be sent to the District Council Secretariat by the Depa rtment concerned for introduction in the Legisla ture with intimation to the Law & Judicial Department. The Law & Judicial Department will obtain the previous sanction of the Executive Commit tee. 45.Notwithstanding anything contained in Rule 39, measures/ matters designed t o amend and consolida te existing enactments a nd Legislation of a formal character, such as repealing a nd amending Bills may be initiated in the Law & Judicial Depar tment of the Mara Autonomous District Council: Provided that the Law and Judicial Department shall send a copy of t he draft Bill to the Department which is concerned with the subject matter for considera tion as a n a dministr ative measure. The depar tment to which it is sent shall for thwith make such enquir ies as it thinks fit a nd shall send to Law and Judicial Depa rtment for its opinion thereon. 46.(1)Whenever a p rivate member of the District C ouncil gives notice of his intention to move for leave to introduce a Bill, he shall give notice of his intention to the Secr etary of the District Council Secreta riat and shall together with the notice, s ub mit a copy of t he Bill a nd s ta t ements of ob ject s a nd r eas ons . (2)T he S ecret a r y of t he Dis t r ict C ou ncil S ecr et a r ia t s ha ll t hen send a copy of the Bill and the statement of objects and reasons to the Executive Member concerned of the Mara Autonomous District Council for Parliamentary Affairs and the Law and Ju dicial Department. (3)The Bill shall then be dealt with as a case by the Law & Judicial Department in the first instance, where it shall be considered in its technical aspect, such as need for previous sanction of the Governor and the competency of the District Council Legislature to enact over the subject or matter and then be forwarded with its opinion to the depa rtment to which the ca se belongs. (4)The Depa rtment concerned sha ll then examine whether any provisions of such Bill involve expenditu re from the Fund of the District Council and if so, they shall prepare in consulta tion with the Finance department, the financial memorandum in respect of the Bill. (5)The Dep ar tment concerned shall t hen p la ce the ma tt er before the Executive Committee for necessary order s through the Executive Member concerned. (6)The Law & Judicial Department shall thereafter take necessary steps as prescribed by the Law, Rules or Regulations in force in respect of the Mar a Autonomous District Council Bill. - 14 - Ex-148/2013 47.The Provisions of these Rules shall apply, as far as may be, to Amendments of substance recommended by the Select Committee and also to all Amendments and Enactments, notice of which is to be given by the Member of the Distr ict Council for being moved during the consideration of a Bill in the District Council Sess ion. 48.(1)When a Bill has been passed by the District Council Legislature, the Secretary to the District Council shall then send the Bill to t he Secr etary, District Council Affa irs, Government of Mizor am for a ssent of His Excellency Governor of Mizoram. (2)After obtaining the assent of the Governor, the Bill shall immedia tely be published by t he La w & Judicia l Department, Government of Mizoram in the Official Gazette as an Act of the Mara Autonomous District Council. 49.Wher ever it is proposed in any Depa rtment other than the Law & Judicial Department:- (i)to issue a statutory rule, notification or or der, (ii)to submit to the State Government, any statutory Rule, Notification or order for issue by them, the dra ft shall be referr ed to the Law Depa rtment, Ma ra Autonomous District Council for opinion a nd for revision where necessary. Rural Development50.(1)The Rural Development Depa rtment shall implement all Department.Rural Development Schemes whether sponsored by Central Government or otherwise under the guidance and supervision of the Chief Executive Member and the Executive Member concerned. T he Executive Secretary shall seek guidance from the concerned Executive Member in this regard from time to time and shall be responsible to the District Council all respects as to the pla nning, evaluation, execution, due and rational expenditure of funds provided for the purpose. (2)The department shall be responsible for all schemes pertaining to repla cement of jhooming system including conservation of forest wealth in regard to jhooming practice. Planning Department.51.(1)The Planning Department shall be responsible forworking out a strategy of development which maximizes the national pr oduct through time, la ying down the guideline for the Depar t men t regarding the drawing up of departmental programmes and schemes a nd working an economic, administr ative and orga nizational appra isal of the Pla ns and Programmes of var ious Departments under Mara Autonomous District Council. (2)The Planning Department sha ll be consulted for advice by other Departments in matters relating to Plan formulations and the general principles relating to Planning: - 15 -Ex-148/2013 Provided tha t it sha ll be opened to the Planning Depa rtment to pres cribe by genera l or sp ecia l order, cases in which su ch cons ultation with it may not be necessary. Supplementary.52.The Head of the Department concerned in each case isresponsible for the proper tra nsaction of business a nd the careful observance of these Rules and when he considers that there ha s been any material departure from them he shall personally bring the ma tter to the notice of the Executive Member-in-cha rge. 53.Notwithstanding anything contained herein, the Chief Executive Member may relax t he Rules in the interest of public and smooth functioning of the affairs of the Mara Autonomous District Council. 54.The matters in regard to which t he Rules are silent or adequate pr ovision has not been made the Head in the department sha ll obtain appropriate directions from the Chief Executive Member through the Executive Member concerned. STATEMENT OF OBJECTS & REASONS:The Ma ra Autonomous District Council felt it necessar y to ma ke the Transaction of Business Rules 2010 for better mana gement of the administration of the Mara Autonomous District Council. Hence, the Bill. Chief Executive Member Mara Autonomous District Council Siaha, Mizoram - 16 - Ex-148/2013 SCHEDULES FIRST SCHEDULE (See Rule 3) LIST OF DEPARTMENT 1.Agriculture Department. 2.Animal Husbandry & Veter inary Department. 3.Art & Culture Department. 4.Co-operation Department. 5.Relief & Rehabilitation Department. 6.District Council Secretariat/ Legislative Department. 7.Envir onment & Forests Department. 8.Fina nce & Account Department. 9.Fisheries Department. 10.Secr etariat General Service/ General Administra tion & Control Department. 11.Boar d of School Education Department. 12.Industries Department. 13.Information & Public Relation Department. 14.Land Revenu e & Sett lement Department. 15.Law & Judicia l Department. 16.Local Administration Department. 17.Wa ter Wa ys Dep art ment. 18.Education & Human Resources Department. 19.Taxation Department. 20.Planning & P rogramme Implementation Department. 21.Public Health Engineering Department. 22.Public Works Department. 23.Rura l Development Department. 24.Socia l Welfar e Depart ment. 25.Soil & Water Conservation Department. 26.Sport & Youth Services Department. 27.Transport Department. 28.Sericulture Department. 29.Stationary & Printing Department. 30.Horticulture Department. - 17 -Ex-148/2013 SCHEDULES SECOND SCHEDULE (See Rule 7) 1.Proposals for creation of a ny category of p ost. 2.Proposal for appointment/promotion of any category of post. 3.Proposal for sanction of advance increment/additional remuneration to a ny employee. 4.Proposal for making or amending rules/regulation, the recruitment and condition of services of the Mara Autonomous District Council employees. 5.Annual Accounts. 6.Proposal for the making and amending any rules. 7.Any proposa l involving any action for the dismissal, removal or suspension of any ca tegories of employees. 8.Report of the Depa rtmental Promotion Committee/Selection Committee on its works and any action proposed to be taken thereto. 9.Proposal for imposition of a new tax or any change in the method of assessment or the pitch of any exis ting tax or land revenue of the Mara Autonomous Distr ict Council. 10.Proposal involving the alienation either temporary or permanent, or of sca le, gra nt or lease of any mova ble or immovable or the abandonment or reduction of revenue. 11.Proposals involving any major policy or pract ice. 12.Proposals to vary or reserve a decision pr eviously taken by the Executive Commit tee. 13.Cases requir ed by t he Chief Execut ive Member to b e brought befor e the Executive Commit tee. 14.The Financial statements to be laid before the Council Sess ion.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/500

The Mizoram Gazette EXTRA ORDINARY Published by Authority Regn. No. NE-313(MZ) 2006-2008Rs. 2/- per issueVOL - XLII Aizawl, Wednesday 30.1.2013 Magha 10, S.E. 1934, Issue No. 37NOTIFICATIONNo.A.47012/12/2008-L&E, the 28th January, 2013. In exercise of the powers conferred by section 35(2)(f) of the C ontract Labour (Regulation and Abolition) Act, 1970 (Central Act No. 37 of 1970), the Governor of Mizor am is pleased to amend the Mizoram Contract Labour (Regulation and Abolition) Rules, 2004 as published in the Mizoram Gazette, Vol.XXXIV, Extra Ordinary Issue No.137 dated. 16.06.2005 (hereinafter referred to as the Principal Rules), namely :- (1) These rules may be called the Mizoram Contract Labour (Regulation and Abolition) (Amendment) Rules, 2012. (2) It shall have the like extent as the Principal Rules. (3) It shall come into force on the date of its publication in the Mizor am Gazette. Sub-rule 4 of Rule 20 of the Principal Rules shall be substituted by the following, namely :- “(4) The fee for any amendment in a certificate of reg- istration shall be rupees one hundred, plus the amount that would have been payable if the certificate of regis- tration had been originally issued in the amended form, deducting the fees originally paid for the registration.” Rule 24 of the Principal Rules shall be substituted by the following, namely:- “24. Before a Licence is issued, an amount calculated @ Rs. 200/- for each of the work- men to be employed as contract labour, in respect of which the application for licence has been made, shall be deposited by the contractor in the local treasury, un- der the following head: 8443 (9) - Civil deposit; Deposit under various Central and State Acts: deposit under Contract Labour (Regulation & Abolition) Act, 1970; 1 . Short title, extent & commencement 2 . Amendment of Rule 20 3 . Amendment of Rule 24 Provided that where the contractor is a Cooperative Society, the amount deposited as security shall be at the rate of Rs. 50/- for each of the workmen to be employed as con- tract labour.” Rule 26 of the Principal Rules shall be substituted as follows, namely:- “26. Fees : (1) The fees to be paid for the grant of certificate of registr ation under Section 7 shall be as specified below, namely: If the number of workmen proposed to be employed on con- tract on any day - (a)is not more than 20-Rs. 500/- (b)exceeds 20, but does not-Rs. 1000/- exceed 50 (c)exceeds 50, but does not-Rs. 2000/- exceed 100 (d)exceeds 100, but does not-Rs. 3000/- exceed 200 (e)exceeds 200, but does not-Rs. 4000/- exceed 400 (f)exceeds 400-Rs. 6000/- (2) The fees to be paid for the grant or renewal of a li- cence under Section 12 shall be as specified below, namely:- If the nu mber of workmen employed b y the contra c- tor on any day:- (a)is not more than 20-Rs. 250/- (b)exceeds 20, but does not-Rs. 500/- exceeds 50 (c)exceeds 50, but does not-Rs. 750/- exceeds 100 (d)exceeds 100, but does not-Rs. 1000/- exceed 200 (e)exceeds 200 but does not-Rs. 2000/- exceed 400 (f)exceeds 400-Rs. 2500/-.” 4 . Amendment of Rule 26 Ex-37/20132 5 . Amendment of Rule 28Sub-rule (3) of Rule 28 of the Principal Rules shall be substi- tuted by the following, namely :- “(3) The fee for the amendment of a Licence shall be one hundred rupees, plus the amount that would have been pay- able if the Licence had originally been issued in the amended form, deducting the fees originally paid for the licence.” By order etc. Esther Lal Ruatkimi, Secretary to the Government of Mizoram, Labour, Employment & Industrial Training Deptt. Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at the Mizoram Government Press, Aizawl C-500Ex-37/2013 3

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 2/- per pageVOL - XLII Aizawl, Wednesday 30.1.203 Magha 10, S.E. 1934, Issue No.36NOTIFICATIONNo. H.11018/8/2010-REV, the 24th January, 2013.In exercise of powers conferred by s ection 55 of the Land Acquisition Act, 1894 (Central Act 1 of 1894), the State Government of Mizoram hereby makes the following Rules further to amend the Mizoram Land Acquisition Rules, 2010 (hereinafter referred to as the Principal Rules) which was notified under notification No.H.11018/8/2010-REV, dt.21.2.2011 and published in the Mizoram Gazette Vol. XL. Extra Ordinary Issue No.131 dated 23.3.2011, as follows namely ;- (1) These rules may be called the Mizoram Land Acqui- stition (Amendment) Rules, 2013. (2) It shall have the like extent as the Principal Rules. (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette appoint. In the Rule 12 of the Principal Rules, the following sub- rules shall be added namely :- (1) While assessing the value of standing crops, trees, buildings and other assets created upon the land to be acquired, the District Collector shall so far as applicable adopt rates fixed and notified by the State Government fr om time to time. (2) The District Collector may, by his own discretion add Establishment Charge at the following rates in his award for contingency expenditures on surveying, stationeries, publicity ect, as under :- (a) 5% of the total amount of Award upto 2 lakh (b) 4% but not less than 5,000/- upto 2-10 lakh (c) 3% but not lees than 40,000/- upto 10 lakh-1 crore (d) 2% but not lees than 3,00,000/- above 1 crore. 1. Short title, extent and commencement :- 1. Amendment of Rule 12 :- Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at the Mizoram Government Press, Aizawl C-500R.L. Rinawma, Co mmissio ner/ Secret ary t o t he Go vernment o f Mizo ram.

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per pageVOL - XLII Aizawl, Wednesday 30.1.2013 Magha 10, S.E. 1934, Issue No. 35 NOTIFICATION No.A.12018/2/98-P&AR(GSW), the 21st January, 2013.In exer cise of the powers conferred by the proviso to Article 309 of the Constit ution of India , the Governor of Mizoram is pleased to make the following rules to amend the Mizoram Ministerial Service Rules, 2011 (hereinafter referred to as the Principal rules notified vide No. A. 12018/2/98-P&AR(GSW) dt. 30.9.2011 and published in the Mizoram Gazette Extr a-ordina ry Issue Vol-XL No. 468 dt. 30.9.2011, namely :- 1.Short tit le and(1)These rules may be called the Mizoram Ministerial Service (F irst commencementAmendment) Rules, 2012. (2)They shall come into force from the date of their publication in the Mizoram Gazette. 2.Amendment ofFor para-2 in clause (c) sub-rule (1) of rule 10 of the Principal Rule 10Rules, the following para shall be substituted, namely :- “The remaining 10% of the posts shall be filled by promotion from Group ‘D’ staff with5(five) years regular service in the grade by selection method who are educa tionally qualified for appointment to the post with Computer knowledge as envisaged at para-1 of Rule 10(1)(c) of the Principal Rules and must also possess a typing speed of 30 words per minute.” By order s, etc Secr etary to the Govt. of Mizoram, Dept t. of P ersonnel & Adve. Reforms.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/500

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per pageVOL - XLII Aizawl, Wednesday 30.1.2013 Magha 10, S.E. 1934, Issue No. 35(A) NOTIFICATION No.A.12018/2/98-P&AR(GSW), the 21st January, 2013.In exer cise of the powers conferred by the proviso to Article 309 of the Constit ution of India , the Governor of Mizoram is pleased to make the following regulations t o amend the Mizora m Ministerial Service (Assistant and UDC Gr ade) Limit ed Departmental Examination and Assistant, UDC and LDC Grade Direct Recruitment Examination Regulations, 2011 (hereinafter referred to as the Principal Regulations) notified vide No. A. 12018/2/94-P&AR(GSW) dt. 30.9.2011 and published in the Mizoram Gazette Extraordinary Vol-XL Issue No. 469 dt. 30.9.2011 under the Government of Mizoram, namely :- 1.Short title and commencement : (1)These rules may be ca lled the Mizoram Ministeria l Ser vice (Assistant and UDC Grade) Limited Departmental Examination and Assistant, UDC and LDC Grade Direct Recruitment Examination (First Amendment) Regula tions, 2012. (2)They shall come into force from the date of their publication in the Mizor am Gazette. 2.Amendment of Regulation 7 : After sub-r egulation (2) of Regulation 7 of the Princip al Regulations, the following new Regulations shall be inserted, namely :- “3) (a) For Limited Departmental Examination for promotion to Assistant and UDC Grade, pass mark shall be 35% in each paper. However, selection/recommendation for promotion may be made in order of the aggregate marks obtained by the candidates who secur ed not less than 35% marks in each paper. (b)If there are 2(two) or more candidates securing equal mark in the aggregate, selection/ recommendation for promotion shall be made in order of their seniority in the Grade of UDC or LDC as the case may be.” By order s, etc Secr etary to the Govt. of Mizoram, Dept t. of P ersonnel & Adve. Reforms.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/500

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per pageVOL - XLII Aizawl, Wednesday 30.1.2013 Magha 10, S.E. 1934, Issue No. 30 NOTIFICATION No.A.12018/2/98-P&AR(GSW), the 21st January, 2013.In exer cise of the powers conferred by the proviso to Article 309 of the Constit ution of India , the Governor of Mizoram is pleased to make the following regulations t o amend the Mizora m Ministerial Service (Assistant and UDC Gr ade) Limit ed Departmental Examination and Assistant, UDC and LDC Grade Direct Recruitment Examination Regulations, 2011 (hereinafter referred to as the Principal Regulations) notified vide No. A. 12018/2/94-P&AR(GSW) dt. 30.9.2011 and published in the Mizoram Gazette Extraordinary Vol-XL Issue No. 469 dt. 30.9.2011 under the Government of Mizoram, namely :- 1.Short title and Commencement : (1)These Regulations may be called The Mizoram Ministerial Service (Assistant and UDC Gra de) Limited Depar tment a l Exa mina tion a nd Assista nt, UDC and L DC Gr ade Dir ect Recr uitment Examina tion (F irst Amendment) Regula tions, 2012. (2)They shall come into force from the date of their publication in the Mizor am Gazette. 2.Amendment of Regu la tion 7 : After sub-regulation (2) of Regulation 7 of the Pr incipal Regulations, the following new Regulations shall be inserted, namely :- “3)(a) For Limited Departmental Examination for promotion to Assistant and UDC Grade, pass mark shall be 35% in each paper. However, selection/recommendation for promotion may be made in order of the aggregate marks obtained by the candidates who secur ed not less than 35% marks in each paper. (b)If there are 2(two) or mor e candidates secur ing equal mark in the aggregate, selection/ recommendation for promotion shall be made in order of their seniority in the Grade of UDC or LDC as the case may be.” By order s, etc Secr etary to the Govt. of Mizoram, Dept t. of P ersonnel & Adve. Reforms.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/500

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 2/- per pageVOL - XLII Aizawl, Wednesday 16.1.2013 Pausa 26, S.E. 1934, Issue No.24NOTIFICATIONNo.B.13017/1/2009-P&AR(GSW), the 9th January,2013.In exer cise of the powers conferred by section 27(1) read with section 16 (1) and (5)(a) of the Right to Information Act, 2005 (22 of 2005), the Governor of Mizoram is pleased to make the following Rules, namely:- CHAPTER I PRELIMINARY 1.Short title and(1)These ru les ma y b e called “The State Chief Infor ma tion commencement:Commissioner, Mizoram (Terms and Conditions of Service) Rules, 2012”. ( 2 ) They sha ll come into for ce fr om the date of their publica- tion in the Mizoram Gazette. 2.Definitions:In these rules, unless the context other wise requir es- ( a ) Chief Information Commissioner means the State Chief Information Commissioner, Mizoram appointed under sub-section (3) of Section 15 of the RTI Act, 2005. ( b ) Chief Election Commissioner means the Centr al Chief Election Commissioner of India appointed under Article 324 of the India n Constitution. (c)Chief Justicemeans the Chief Justice of India, but does not include any acting Chief Justice. (d)Election Commissionermeans the Central Election Commissioner of India appointed under Article 324 of the Indian Constitution. ( e ) Judgemeans a Judge of the Supreme Court of India. Ex-24/20132 CHAPTER II STATUS OF THE STATE CHIEF INFORMATION COMMISSIONER, MIZORAM 3 . Section 16(5)(a) of the RTI Act, 2005 provides,“the salaries and allowances payable to and other terms and conditions of service of the State Chief Information Commissioner, Mizoram shall be the same as that of the (Central) Election Commissioner ( of India)”. Further, Section 3(1) of the Election C ommission (Condit ion of Service of Election Commissions a nd Tra nsa c- tion of Business) Act, 1991 states,“there shall be paid to the Chief Election Commissioner and other Election Commissioner a salary which is equal to the salary of a judge of the Supreme Court”, andSection 8 ibid indicates,“The conditions of service relating to Travelling Allowance, provision of rent-free residence and exemption from payment of Income-Tax on the value of s u c h r en t - f r ee residence, conveyance facilities, sumptuary allowance, medical facilities and such other conditions of service as are for the time being applicable to a Judge of the Supreme Court under Chapter 4 of the Supreme Court Judges (Conditions of Service) Act, 1958 (41 of 1958) and the rules made there under, shall, so far as may be, apply to the Chief Election Commissioner and other Election Commissioners”. Accordingly, the status of the State Chief Information Commissioner, Mizoram shall be the same as t hat of the Centr al Elect ion Commissioner of India. CAPTER III TERMS OF OFFICE 4.(1) The State Chief Information Commissioner, Mizoram shall hold office for a term of5 (five) years from the date on which he enters upon his office or till he attains the age of65 years which- ever is earlier and shall not be eligible for reappointment. [ Section 16(1) & Proviso to Section 16(1) of the RTI Act, 2005] (2) The State Chief Information Commissioner, Mizoram shall, before he enters upon his office, make and subscribe before the Governor of Mizoram or some other person appointed by him in that behalf, an oath or affirmationaccording to the form set out for the purpose in the First Schedule to the RTI Act, 2005. [Section 16(3) of the RTI Act, 2005] (3) (i) The State Chief Information Commissioner, Mizoram may, at any time, by writing under his hand addressed to the Governor of Mizoram,resignfrom his office. [Section 16(4) of the RTI Act, 2005] (ii) The State Chief Information Commissioner, Mizoram may beremoved in the manner specified under Section 17 of the RTI Act, 2005. [Proviso of Section 16(4) of the RTI Act, 2005] CHAPTER IV SALARIES & ALLOWANC ES 5 . (a) SALARY: Salaries and allowances payable to and other terms and conditions of service of the State Chief Information Commissioner, Mizoram shall be the same as that of the Central Election Commissioner. [Section 16(5)(a) of the RTI Act, 2005] Ex-24/2013 3 Accordingly, there shall be paid to the State Chief Information Commissioner, Mizoram by way of salar y Rs. 90,000/- (Rupees ninety thousa nd) per mensem a s amended fr om time to time, which is equivalent with the salary of the Election C ommissioner. Provided that if the State Chief Information Commissioner, Mizoram at the time of appointment is in receipt of a pension, (other than a disability or wound pension) in respect of any previous service under the Government of India or under the Government of a State or any previous service rendered in a Corporation established by or under any Central Act or State Act or a Government Company owned or controlled by the Central Government or the State Government, his salary in respect of the service as the State Chief Infor- mation Commissioner, Mizoram shall be reduced by the amount of pension equivalent to the retirement benefits.[Section 3 of the Election Commission (Conditions of Service of Election Commissioners & Transaction of Business) Act, 1991] Provided further that the salaries, allowances and other conditions or service of the State Chief Information Commissioner, Mizoram shall not be varied to his disadvantages after his appointment. [Proviso to Section 16(5) of the RTI Act, 2005] (b) DEARNESS ALLOWANCE : There shall be paid to the State Chief Information Commissioner, Mizoram by way of Dearness Allowance, which is equal to the percentage of Dearness Allowances re- leased by the Government of India from time to time and which shall be computed from the amount of salary immediately before reduction of the amount of his pension. (c) S UMPT UARY ALLOWANCE : A monthly Sumptuary Allowance as admissible to the Election Commissioner shall be admissible to the State Chief Information Commissioner, Mizoram under clause (a) of sub-section (5) of the Section 16 of the RTI Act, 2005. Accordingly, he is entitled to a sumptuary allowance of Rs. 15,000/- (Rupees fifteen thousand) per month”. [Section 8 of the Election Commission (Conditions of Service of Election Commissioners & Transaction of Business) Act, 1991 as amended by Act No. 4 of 1994.] & [Section 23B of the Supreme Court Judges (Salaries and Conditions of Service) Act, 1958 as amended by Ordinance No.1 of 2009, as may be amended from time to time] { Government of Mizoram Notification No.A. 26019/1/09-FIN(PRU) dt.2 nd September, 2010.} (d) HOUSE RENT ALLOWANCE : Where, for a ny reason, the State Chief Information Commis- sioner, Mizoram does not avail himself of the use of an official residence, he shall be paid every month an allowance equivalent to an amount of 30% of his pay as HRA in lieu of rent-free official residence as admissible to the Election Commissioner of India. [Section 23 (1A) of the Supreme Court Judges (Salaries and Conditions of Service) Act, 1958] CHAPT ER V LEAVE AND ENCASHMENT OF LEAVE SALARY 6.(A) (1) A person who, immediately before the date of assuming office of the State Chief Information Commissioner, Mizoram was in service of the Government may be granted during his tenure of office but not thereafter, leave in accordance with the rules for the time being applicable to the service to Ex-24/20134 which he belonged before such date and he shall be entitled to carry forward the amount of leave standing at his credit on such date.[Section 5(1) of the Election Commission (Conditions of Service of Election Commissioner & Transaction of Business) Act, 1991] (2) Any other person, who is appointed as the State Chief Information Commissioner, Mizoram may be granted leave in accordance with such rules as are applicable to a member of the All India Services. [Section 5(2) of the Election Commission (Conditions of Service of Election Commissioner & Transaction of Business) Act, 1991] (3) The power to grant or refuse leave to the State Chief Information Commissioner, Mizoram and to revoke or curtail leave granted to him shall vest in the Governor of Mizoram. [Section 5 (3) of the Election Commission (Conditions of Service of Election Commissioner & Transaction of Business) Act, 1991] (B) (1) The State Chief Information Commissioner, Mizoram shall, on his demitting office except by resigna- tion, shall be entitled to claimencashment of Earned Leave in respect of the earned leave at his credit subject to a maximum period prescribed for encashment of such leave under the All India Services (Leave) Rules, 1955 as amended from time to time. [Section (1)(2) of the Election Commission (Conditions of Service of Election Commissioners & Transaction of Business) Act, 1991, read with Section 4A of the Supreme Court Judges(Salaries and Conditions of Service) Act, 1958] (2) In case the State Chief Information Commissioner, Mizoram demits office by resignation, he isentitled to encashment of leave at his credit on the date of cessation of service to the extent of half of such leave at his credit subject to half of the maximum period stated above. Provided that the overall limit for encashment of leave including both earned leave and half pay leave shall not exceed 300 days. To make up for the shortfall in earned leave, no commutation of half pay leave shall be admissible. CHAPT ER VI TRAVELLING ALLOWANCE AND LEAVE TRAVEL CONCESSION 7. (A) T RAVELLING ALLOWANCE :(1) When a Government servant appointed to be the State Chief Information Commissioner, Mizoram travels by train to join his post, he may, at his option and in lieu of drawing Travelling Allowance under the rule governing a journey on transfer applicable to him, travel in a reserved compar tment of the highest cla ss. He shall also be entitled to a lump sum tra nsfer grant and packing allowance at the ra tes as are admissible to a person holding such a post when transfer red or deputed to another place or post. (2) When a person not already in Government service is appointed to be the State Chief Information Com- missioner, Mizoram, he may when travelling by train to join his post, travel in a reserved compartment of the highest class. (3) When the State Chief Information Commissioner, Mizoram travels on duty, he shall be entitled:- (a)When tr avelling by r ailway- (i) To a reserved two-berth compartment of the highest class including air-conditioned class, and if one such compartment is not available, then to a reserved four-berth compartment of the highest class (but excluding the air-conditioned class); Ex-24/2013 5 (ii)If such a compartment is provided to take his wife along with him without payment of fare; and (iii)The fares at the lowest class rates actually paid for servants not exceeding two in number. (b) When travelling by a public air transport service,to the fare paid for himself and if actually paid, the cost of transporting up to 80 kgs of luggage by rail at passenger rates, steamer and the railway or steamer fares of the lowest class for servants not exceeding two in number, and the expenditure actually incurred on the transport by road of servants or luggage upto a maximum of one-half of rate per kilogram notified by the concerned Directorate of Transport for Auto-Rickshaw of that part of the journey by road for which no allowance is claimed under clause (c) of this sub-rule. (c)When traveling by road, to Mileage Allowance ; Provided that- (i) no such allowance shall be payable in respect of that portion of journey by road for which a public air transport service provides its own transport and the fare for which journey is included in the air fare under clause (b) above for the air journey; (ii) no such allowance shall be payable in cases where the State Chief Information Commissioner, Mizoram uses transport provided at Mizoram Information Commission expenses. (4) When the State Chief Information Commissioner, Mizoram is required to perform official duties away from his headquarters, he shall be entitled to Daily Allowance at par with the Election Commissioner of India for not exceeding Rs. 600/- per day and Rs. 1,000/- per day for specially expensive localities like Mumbai, Kolkata, New Delhi, Chennai, Hyderabad, Ahmedabad, Bengaluru and also entitled to Government accomodation at the same rates as for the member of the All India Services holding the rank of the Secre- tary to the Government of India. (5) When travels on duty, the entire period of absence from Headquarters, Daily Allowance shall be regu- lated as follows:- (a)Full daily allowance for each completed day, that is reckoned from mid-night to mid-night. (b)For absence from Headquarters for less than twenty four hours the daily allowances shall be at the following rates, namely:- (i)If the absence from Headquarters does not exceed 6 hours, no daily allowance. (ii)If the absence from headquarters exceed 6 hours, but does not exceed 12 hours, 70% of the full daily allowance. (iii)If the absence from headquarters exceeds 12 hours, full daily allowance. (6) If the dates of departure from and return to headquarters fall on different dates, the period of absence from headquarters shall be reckoned as two days and daily allowance shall be calculated for each day as in sub-section (5) above. (7) When the State Chief Information Commissioner, Mizoram retires from service, he and the members of his family may travel from the last headquarters to the declared Home Town, or to any other selected place of residence where he wishes to settle down. His entitlement shall be regulated as on transfer of All India Service Officer posted in Mizoram Provided that no such travelling allowance shall be admissible to the State Chief Information Com- missioner, Mizoram if he has been removed from office. Ex-24/20136[Section 16(5)(a) of the RTI Act, 2005 read with Section 8 of the Election Commission (Conditions of Service of Election Commissioners & Transaction of Business) Act, 1991 read with also Section 22 of Chapter of the Supreme Court Judges (Salaries and Conditions of Service) Act, 1958 and rule 4 of the Supreme Court Judges (Travelling Allowance) Rules, 1959]. (B) LEAVE TRAVEL CONCESSION :(1) As admissible to Election Commissioner of India, the State Chief Information Commissioner Mizoram is entitled to LTC for self, spouse and dependent members visiting any place in India including Home Town during leave thrice a year in accordance with rules appli- cable in this behalf to a member of the Indian Administrative Service holding the rank of Secretary to the Government of India. CHAPT ER VII OTHER FACILITIES 8. (1) MEDICAL FACILITIES :The State Chief Information Commissioner, Mizoram and the de- pendent members of his families shall be entitled to such facilities for medical treatment and for accomodation in hospitals as prescribed for the Election Commissioner from time to time. In terms of section 8 of the Chief Election Commissioner and Other Election Commissioners (Conditions of Service) Act, 1991, they are en- titled to medical facilities and such other conditions of service as are for the time being applicable to a Judge of the Supreme Court under Chapter IV of the Supreme Court Judges (Conditions of Service) Act, 1958 and the rules made there under. Accordingly as per Rule 5 of the Supreme Court Judges Rules, 1959, in respect of facilities for medical treatment and accomodation in hospitals, the provisions of the All India Services (Medical Attendance) Rules, 1954 shall apply as they apply to a member of Indian Administrative Service. Provided that the expenses shall be reimbursed on prescription of Government doctors/hospitals or Recognized Private Practitioners/Private hospitals. In accordance with Section 23C of the Supreme Court Judges (Salaries and Conditions of Service) Act, 1958, every retired State Chief Information Commissioner, Mizoram shall be entitled for himself and his family to the same facilities as respects medical treatment and on the same conditions as a retired officer of the Central Civil Services Class-I and his family are entitled under any rules or orders of the Central Govern- ment for the time being in force. [Sec.8 of the CEC and other ECs (Conditions of service) Act, 1991 & [Sec 23C of the Supreme Court Judges (Salaries and Conditions of Service) Act, 1958] & [Rule 5 of the Supreme Court Judges Rules, 1959] (2) CONVEYANCE FACILITIES :The Chief Information Commissioner shall be entitled to a staff car and 200 litres fuel per month or the actual consumption of fuel whichever is less. [Sec.8 of the CEC and other ECs (Conditions of service) Act, 1991] & [Sec 23 A of the Supreme Court Judges (Salaries and Conditions of Service) Act, 1958] (3) POST RETIRAL BENEFITS :As in the case of Supreme Court Judges/Election Commissioners, the State Chief Information Commissioner, Mizoram shall be entitled during his life time a payment of Rs.14,000/-(Rupees fourteen thousand only) per month for defraying the services of an orderly and for meeting the expences incurred towards secretarial assistance on contract basis. Ex-24/2013 7 He shall also be entitled to a residential telephone free of cost and the number of free calls to the extent of 1500 per month (over and above the number of free telephone calls per month allowed by the telephone Companies). Re-imbursement of the post retiral benefits shall be paid by the Mizoram Information Commission.[Rule 3 B of the Supreme Court Judges Rules, 1959] CHAPTER VIII PENSION AND FAMILY PENSION 9. (A)(1)A person who, immediately before the date of assuming the office of the State Chief Infor- mation Commissioner, Mizoram was in service of Government shall be deem to have retired from service on the date on which he enters upon office as the State Chief Information Commissioner, Mizoram but his subsequent service as the State Chief Information Commissioner, Mizoram shall be reckoned as continuing approved service counting for pension in service to which he belonged. [As per clause (a) of sub-section (5) of Section 16 of the RTI Act, 2005 read with Section 6 (1) of the Election Commission (Conditions of Service of Election Commissioners and Transaction of Business) Act, 1991] (2)Except where the State Chief Information Commissioner, Mizoram demits office by resignation, he shall be deemed to have demitted his office if, and only if- (a)He has completed the office term of 5 years specified in sub section (1) of Section 16 of the RTI Act, 2005, or (b)He has attained the age of sixty five years, or (c)His demission of office is medically certified to be necessitated by ill health. [As per clause (a) of sub-section (5) of Section 16 of the RTI Act, 2005 read with Section 6 (3) of the Election Commission (Conditions of Service of Election Commissioners and Transaction of Business) Act, 1991] (3)Where the State Chief Information Commissioner, Mizoram demits office, whether in any manner specified above, he shall on such demission be entitled to- (a)A pension which is equal to the pension payable to a Judge of the Supreme Court in accordance with the provisions of Part III of the Schedule to the Supreme Court Judges (Conditions of Service) Act, 1958, as amended from time to time; and (b)Such pension (including commutation of pension), family pension and gratuity as are admissible to a Judge of the Supreme Court under the Supreme Court Judges(Conditions of Service) Act, 1958 and the rules made ther e under, as amended from time to time. [As per clause (a) of sub-section (5) of Section 16 of the RTI Act, 2005 read with sub-section (1)(2) and (3) of Section 6 of the Election Commission (Conditions of Service of Election Commissioners and Transaction of Business) Act, 1991] (4) (a) The provisions of Part III of the Schedule to the Supreme Court Judges (Conditions of Service) Act, 1958 apply to the State Chief Information Commissioner, Mizoram who has held pensionable post under the Union or a State (but is not a member of the Indian Civil Service). (b) The Pension payable to the State Chief Information Commissioner, Mizoram shall be- (i)The pension to which he is entitled under the ordinary rules of his service if he had not been appointed the State Chief Information Commissioner, Mizoram, his services as the State Chief Information Commissioner, Mizoram being treated as service therein for the purpose of calculating that pension; (ii)A special additional pension of Rs. 16,020/- per annum in respect of each completed year of Ex-24/20138 service for pension as the State Chief Information Commissioner, Mizoram or as amended from time to time: Provided that the pension under clause (i) and (ii) above shall in no case exceed Rs. 5,40,000/- per annum or as amended from time to time[As per clause (a) of sub-section (5) of Section 16 of the RTI Act, 2005 read with Section 6 of the Election Commission (Conditions of Service of Election Commissioners and Transaction of Business) Act, 1991 read with Part III of the Schedule to Section 14 of the Supreme Court Judges (Salaries and Condi- tions of Service) Act, 1958 as amended by Ordinance No.1 of 2009]. (B) FAMILY PENSION :Where the State Chief Information Commissioner, Mizoram - (a) dies before retirement, family pension calculated at the rate of fifty percent of his salary on the date of his death shall be payable to the person or persons entitled thereto and the amount so payable shall be paid from the day following the date of death of the State Chief Information Commissioner, Mizoram for a period of seven years or for a period upto the date on which the State Chief Information Commissioner, Mizoram would have attained the age of sixty five years, had he survived, whichever is earlier, and thereafter at the rate ofthirty per cent of his salary; and (b) Dies after retirement on attaining the age of sixty five years, family pension shall be thirty percent of his salary, and shall be payable to the person or persons thereto; (c) Dies after retir ement after seeking premature retir ement and befor e attaining the age of sixty five years, family pension shall be calculated at the rate specified in clause (a) above and shall be payable to the person or persons entitled thereto: Provided that in no case the amount of family pension so calculated according to the above provi- sions shall exceed pension payable to the State Chief Information Commissioner, Mizoram. Explanation :For the purposes of determining the person or persons entitled to family pension under the foregoing provisions in relation to the State Chief Information Commissioner, Mizoram, the ordinary rules of his service if he had not been appointed the State Chief Information Commissioner, Mizoram with respect to the person or persons entitled to family pension shall apply and his service as the State Chief Information Commissioner, Mizoram being treated as service therein. [As per clause (a) of sub-section (5) of Section 16 of the RTI Act, 2005 read with Section 6 of the Election Commission (Conditions of Service of Election Commissioners and Transaction of Business) Act, 1991 read with sub-section(1) of Section 16A of the Supreme Court Judges (Salaries and Conditions of Service) Act, 1958] (C) DEATH-CUM-RETIREMENT GRATUITY :The rules, notifications and orders for the time being in force with respect to the grant of Death-cum-Retirement Gratuity benefits to or in relation to an Officer of the Central Civil Services, Class-I (including the provisions relating to deductions from the pen- sion for the purpose) shall apply to or in relation to the grant of Death-cum-Retirement Gratuity benefits to or in relation to the State Chief Information Commissioner, Mizoram who retires, or dies, in circumstances to which the foregoing provisions do not apply subject to the modifications: (i) The minimum qualifying service for the purpose of entitlement to the gratuity shall betwo years and six months; Ex-24/2013 9 (ii) The amount of gratuity shall be calculated on the basis of ten days salary for each completed six months period of service as the State Chief Information Commissioner, Mizoram.[As per Clause (a) of sub-section (5) of Section 16 of the RTI Act, 2005 read with Section 6 of the Election Commission (Conditions of Service of Election Commissioners and Transaction of Business) Act, 1991 read with sub-section (2) of Section 16A of the Supreme Court Judges(Salaries and Conditions of Service) Act, 1958.] CHAPTER IX MISCELLANEOUS (A) ADDITIONAL QUANTUM OF PENSION OR FAMILY PENSION : Every retired State Chief Information Commissioner, Mizoram or after his death, the family, as the case may be, shall be entitled to an additional quantum of pension or family pension in accordance with the following scale:- Age of pens ioner or Family pensioner Additiona l quantum of pension or Family Pension From 80 years to less than 85 years20% of basic pension or Family Pension. From 85 years to less than 90 years25% of basic pension or Family Pension From 90 years to less than 95 years40% of basic pension or Family Pension From 95 years to less than 100 years50% of basic pension or Family Pension From 100 years or more100% of basic pension or Family Pension [As per clause (a) of sub-section (5) of Section 16 of the RTI Act,2005 read with Section 8 of the Election Commission (Conditions of Service of Election Commissioners and Transaction of Business) Act, 1991 read with sub-section (2) of Section 16B of the Supreme Court Judges (Salaries and Conditions of Service) Act, 1958 as inserted by Ordinance No.1 of 2009] (B) EXTRAORDINARY PENSION AND GRATUITIES :The rules for the time being in force with respect to the grant of extraordinary pension and Gratuities in relation to an Officer of the Central Civil Services, Class-1, who may suffer injury or dies as a result of violence in the course of and as conse- quence of the due performance of his official duties, shall apply in relation to the State Chief Information Commissioner,Mizoram, subject to the modification that reference in those rules to be tables of injury gratu- ities and pensions, and of family gratuities and pensions shall be construed as reference to the tables in the Second Schedule of the Supreme Court Judges Rules, 1959 as under: (a) INJURY GRATUITY AND PENSION OfficerGratuityAnnual Pension State Chief InformationRs. 22,000/-Rs.5,400/- Higher Scale Commissioner, MizoramRs. 4,700/- Lower Scale (b) FAMILY GRATUITY Entitled officialGratuityAnnual Pension WIDOWRs.15,000/- Higher Scale Rs.5,000/- Lower Scale - CHILDRENIf the Child is motherless-Rs.550/- If the Child is not motherless-Rs. 320/- [As per Clause (a) of sub-section (5) of Section 16 of the RTI Act, 2005 read with Section 8 of the Election Commission (Conditions of Service of Election Commissioners and Transaction of Business) Act, 1991 read with Section 16 of the Supreme Court Judges(Salaries and Conditions of Service) Act, 1958 and Rule 3 of the Supreme Court Judges Rules, 1959] Ex-24/201310 (C) COMMUTATION OF PENSION RULES :The Civil Pensions (Commutation) Rules, for the time being in force, shall with necessary modifications, apply to the State Chief Information Commissioner, Mizoram.[As per Clause (a) of sub-section (5) of Section 16 of the RTI Act,2005 read with Section 8 of the Election Commission (Conditions of Service of Election Commissioners and Transaction of Business) Act, 1991 read with Section 19 of the Supreme Court Judges (Salaries and Conditions of Service) Act, 1958 and the rules framed there under] ( D ) AUTHORITY COMPETENT TO GRANT PENSION : S ave as may be otherwise ex- pressly provided in the relevant Act or rules relating to the grant of pension, extraordinary pension and Gratuities, the authority competent to grant pension or gratuity to the State Chief Information Commissioner, Mizoram shall bethe Governor of Mizoram. [As per Clause (a) of sub-section (5) of Section 16 of the RTI Act, 2005 read with Section 8 of the Election Commission (Conditions of Service of Election Commissioners and Transaction of Business) Act, 1991 read with Section 21 of the Supreme Court Judges (Salaries and Conditions of Service) Act, 1958 and the rules framed there under.] (E)CONDITIONS OF SERVICE WHERE NO EXPRESS PROVISION IS MADE : The conditions of service of the State Chief Information Commissioner, Mizoram for which no express provision has been made in the Right to Information Act, 2005 read with the provisions of the Election Commission (Conditions of Service of Election Commissioners and Transaction of Business) Act, 1991 read with the relevant provisions of the Supreme Court Judges (Salaries and Conditions of Service) Act, 1958 and the rules framed there under, shall be determined by the rules for the time being applicable to a member of the Indian Administrative Service holding the rank of Secretary to the Government of India. [As per Clause (a) of sub-section (5) of Section 16 of the RTI Act, 2005 read with Section 6 of the Election Commission (Conditions of Service of Election Commissioners and Transaction of Business) Act, 1991 read with sub-section (2) of Section 16A of the Supreme Court Judges (Salaries and Conditions of Service) Act, 1958 read with Rule 6 of the Supreme Court Judges Rules, 1959] By order etc. Chetan B. Sanghi Commissioner & Secretary to the Government of Mizoram. Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at th e Mizoram Govt. Press, Aizawl. C-500.

NOTIFICATIONNo.A.12018/3/2007-P&AR(GSW), the 4th June, 2013.In exer cise of the powers conferred by the proviso to Article 309 of the Constitution of India, the Governor of Mizoram is pleased to make the following rules to amend the Mizoram Power & Electricity Department (Group ‘C’ Technical Non-Gazetted post) Recruitment Rules, 2003 (hereinafter referred to as the Principal Rules) issued under Notification No.A.12018/2/87-PAR(GS) dt 20.1.2003 published in the Mizoram Gazette Vol.XXXII Extra-ordinary Issue No.13 dated 22.1.2003 relating to the post of Sr.Lineman, namely:-The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per pageVOL - XLII Aizawl, Friday 14.6.2013 Jyaist ha 24, S.E. 1935, Issue No.290 Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at the Mizoram Government Press, Aizawl C-500:(1) These Rules may be called the Mizoram Power & Elec- tricity Department (Group ‘C’ Technical Non Gazetted post)Recruitment (Amendment) Rules, 2013. (2) They shall come into force from the date of their publi- cation in the Official Gazette. :Entries under Rule 1(1) of the Principal Rules, the following shall be substituted,namely :- “These Rules may be ca lled the Mizor am Power & Electricity Department (Group ‘B’ Technical Non- Gazetted post) Recruitment (Amendment) Rules, 2013”. :Column 3, 4 & 12 of the First Schedule of the Principal Rules shall be substituted by the following, namely:- “Column 3-General State Service Group ‘B’ Technical Column 4 : PB-2^9300-34800 + Grade Pay ^ 4200 Column 12 : Promotion from Lineman Grade-I having 5 years regular service in the grade”. By order s, etc. K. La lrinzuali, Joint Secretary to the Government of Mizoram, Deptt. of Personnel & Adve. Reforms. 1 . Short title and commencement 2 . Amendment of Rule 1(1) Short title and commencement 3. Amendment of First Schedule Column 3, 4 & 12

NOTIFICATIONNo.A.12018/3/2007-P&AR(GSW), the 4th June, 2013.In exer cise of the powers conferred by the proviso to Article 309 of the Constitution of India, the Governor of Mizoram is pleased to make the following rules to amend the Mizoram Power & Electricity Department (Group ‘C’ Technical Non-Gazetted post) Recruitment Rules, 2003 (hereinafter referred to as the Principal Rules) issued under Notification No.A.12018/2/87-PAR(GS) dt 20.1.2003 published in the Mizoram Gazette Vol.XXXII Extra-ordinary Issue No.13 dated 22.1.2003 relating to the post of Sr. Switchboard Operator, namely:-The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per pageVOL - XLII Aizawl, Friday 14.6.2013 Jyaist ha 24, S.E. 1935, Issue No.291 Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at the Mizoram Government Press, Aizawl C-500:(1) These Rules may be called the Mizoram Power & Elec- tricity Department (Group ‘C’ Technical Non Gazetted post) Recruitment (Amendment) Rules, 2013. (2) They shall come into force from the date of their publi- cation in the Official Gazette. :Entries under Rule 1(1) of the Principal Rules, the following shall be substituted, namely:- “These Rules may be ca lled the Mizor am Power & Electricity Department (Group ‘B’ Technical Non-Gazet- ted post) Recruitment (Amendment) Rules, 2013”. :Column 3, 4 & 12 of the First Schedule of the Principal Rules shall be substituted bythe following, namely:- “Column 3-General State Service Group ‘B’ Technical Column 4 : PB-2-^9300-34800 + Grade Pay ^ 4200 Column 12 : Promotion from Switchboard Operator-I/En- gine Operator-1 having 5 years regular service in the grade”. By orders etc. K. La lrinzuali, Joint Secretary to the Government of Mizoram, Deptt. of Personnel & Adve. Reforms. 1 . Short title and commencement 2 . Amendment of Rule 1(1) Short title and commencement 3. Amendment of First Schedule Column 3, 4 & 12

NOTIFICATIONNo.A.12018/3/2007-P&AR(GSW), the 4th June, 2013.In exer cise of the powers conferred by the proviso to Article 309 of the Constitution of India, the Governor of Mizoram is pleased to make the following rules to amend the Mizoram Power & Electricity Department (Group ‘C’ Technical Non-Gazetted post) Recruitment Rules, 2003 (hereinafter referred to as the Principal Rules) issued under Notification No.A.12018/2/87-PAR(GS) dt 20.1.2003 published in the Mizoram Gazette Vol.XXXII Extra-ordinary Issue No.13 dated 22.1.2003 relating to the post of Sr. Engine Operator, namely:-The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per pageVOL - XLII Aizawl, Friday 14.6.2013 Jyaist ha 24, S.E. 1935, Issue No.292 Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at the Mizoram Government Press, Aizawl C-500:(1) These Rules may be called the Mizoram Power & Elec- tricity Department (Group ‘C’ Technical Non Gazetted post) Recruitment (Amendment) Rules, 2013. (2) They shall come into force from the date of their publi- cation in the Official Gazette. :Entries under Rule 1(1) of the Principal Rules, the following shall be substituted, namely:- “These Rules may be ca lled the Mizor am Power & Electricity Department (Group ‘B’ Technical Non-Gazet- ted post) Recruitment (Amendment) Rules, 2013”. :Column 3, 4 & 12 of the First Schedule of the Principal Rules shall be substituted bythe following, namely:- “Column 3-General State Service Group ‘B’ Technical Column 4 : PB-2-^9300-34800 + Grade Pay ^ 4200 Column 12 : Promotion from Engine Operator-I/Switch- board Operator-1 having 5 years regular service in the grade”. By orders etc. K. La lrinzuali, Joint Secretary to the Government of Mizoram, Deptt. of Personnel & Adve. Reforms. 1 . Short title and commencement 2 . Amendment of Rule 1(1) Short title and commencement 1. Amendment of First Schedule Column 3, 4 & 12

NOTIFICATIONNo.A.12018/3/2007-P&AR(GSW), the 4th July, 2013.In exer cise of the powers conferred by the proviso to Article 309 of the Constitution of India, the Governor of Mizoram is pleased to make the following rules to amend the Mizoram Power & Electricity Department (Group ‘C’ Technical Non-Gazetted post) Recruitment Rules, 2003 (hereinafter referred to as the Principal Rules) issued under Notification No.A.12018/2/87-PAR(GS) dt 20.1.2003 published in the Mizoram Gazette Vol.XXXII Extra-ordinary Issue No.13 dated 22.1.2003 relating to the post of Sr. Blacksmith, namely:-The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per pageVOL - XLII Aizawl, Friday 14.6.2013 Jyaist ha 24, S.E. 1935, Issue No.293 Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at the Mizoram Government Press, Aizawl C-500By order s, etc. K. La lrinzuali, Joint Secretary to the Government of Mizoram, Deptt. of Personnel & Adve. Reforms. 1 . Short title and commencement 2. Amendment of First Schedule Column 4, 11 & 12:(1) These Rules may be called the Mizoram Power & Elec- tricity Department (Group ‘C’ Technical Non Gazetted post)Recruitment (Amendment) Rules, 2013. (2) They shall come into force from the date of their publi- cation in the Official Gazette. :Column 4, 11 & 12 of the First Schedule of the Principal Rules shall be substituted by the following, namely:- “Column 4-PB-1-^5200-20200 + Grade Pay ^ 2800 Column 11 : 100% Promotion Column 12 : Promotion from Blacksmith having 5 years regular service in the grade”.

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per pageVOL - XLII Aizawl, Wednesday, 19.6.2013 Jyaist ha 29, S.E. 1935, Issue No. 320 NOTIFICATIONNo.C.31033/3/2011-DCA (M), the 13th June, 2013.In pursuance of paragraph 11 of the Sixth Schedule to the Constitution of India, the following Regulations passed by the Mara Autonomous District Council and approved by His Excellency the Go vernor of Mizoram on 4.6.2013 is hereby published for general information nemely :- “THE MARA AUTONOMOUS DISTRICT COUNCIL (TAXES AND RENT ON BUILDINGS) REGULATIONS, 2013”. P. Singthanga, Secretary to the Government of Mizoram, District Council Affairs Department. to provide for the control of Building Construction, Taxes and Rent within t he Mara Autonomous District Council Area. AND WHEREAS the powers conferred by clause (a) of sub-paragraph (1) of Paragraph 3 and sub-paragra phs (2), (3) a nd (4) of para graph 8 of the Sixth Schedule to the Constitution of India, the Mara Autonomous District Council is empowered to make regulations to provide for control and regulation of Building Construct ion, Ta xes and Rent within the area of the Mara Autonomous Distr ict. NOW, THEREFORE, in exercise of the said powers and other powers enabling it in that behalf, the Mara Aut onomous District Council is pleased to make the following regulations in the Sixty-Fourth Year of t he Republic of India a s follows:- Short title, extent and1. (1) This Regulation may be called the Mara Autonomous District commencement.Council (Taxes and Rent on Buildings) Regulations, 2013. (2) It shall extend to the whole of the Mara Autonomous District Council Area. (3) It shall come into force on such date as the Ex ecutive Committee may appoint , by public notification in the Mizor am Gazette. Definitions.2. In this Regulation unless there is anything repu gnant to the context or in the subject:- (1) “Authorized Officer” for the purpose of this Regulation means S enior Revenue Officer or such other Officer duly authorized by the Executive Committee in this behalf to deal with any one or more of the provisions of this Regulation. (2) “Building” means any cons truction let or used for the purposes of residence, education, business, trade or storage within the Town areas of the Mara District. (3) “District Council” means the Mar a Autonomous District Council. (4) “District” means the Mara Autonomous District. (5) “Executive Committee” means the Executive Committee of the Ma ra Autonomous District Council. (6) “Landlord” means a ny person who is for the time being receiving, or entitled to receive rent in resp ect of any building or premises on his own account or on account or on behalf or for the benefit of a ny other person or a s a trustee, guar dia n or r eceiver for any other or who would so receive the rent or be entitled to receive the rent if the premises were let to a tenant and includes any person not being a tenant who from time to time derives the title under a la ndlor d. (7) “Pass” means Land Settlement Certificate pass duly issued by the concerned a uthority under Mara Autonomous District Council. (8) “Premises” means any building or part of a building let or given on licence or on lease including–the gardens, gara ges and out-houses if any, appurtenant to such building or part of a building; any fitting affixed to such building or part of a building for more beneficial enjoyment thereof. Ex-320/2013E Ex-320/20132 (9) “Rent” means whatever is lawfully payable or deliverable by the tenant to the landlord in cash or in kind or partly in cash and partly in kind on a ccount of occupation or use of any building or premises. (10) “Tenant” means any person by whom or on whose a ccount rent or payment is payable for any premises and inclu des– (a)who is a tenant. (b)who is a sub-tenant as may be permitted under a contract or by the express permission or consent in wr iting of the la ndlor d. (c)who has from time to time derived title under tenant as the case may be. (d)in r elation to any premises when the tenant dies, whether the death occurred before or after the commencement of this Regulation, a ny member of the family of such a tenant who – (i)wher e they were let for r esidence, is residing or (ii)where they were let for education, business, trade or storage, is using the premises for any such purpose. (11) “Town Areas” means the areas covered by the Town of Siaha and Tipa ‘V’ and may extend to some other areas fr om time to time as the Executive Committee may, by notification in the Official Gazette declare as town areas or area as the case may be. Application and3.(1) This Regulation sha ll apply to all types of Building or Pass within Exemption.the Town areas of Siaha and Tipa ‘V’. (2) The Executive Committee may, by notification in the Official Gazette declare any area within the Mara District to be covered by this Regulation and thereby declare this Regulation applica ble to such specified a rea or areas a s the c ase may be. (3) The Executive Committee may by notification in the Official Gazette or by Special order exempt certain Buildings or ar eas fr om application of this Regulation provided there existed sufficient and reasonable ground for the purpose. Cessation of Exemption. 4.Wher e there is any contra vention of any conditions or terms subject to which any s uch exemption is granted by or under this Regulation, it shall be competent for t he Executive Committ ee to dir ect t ha t such exemption shall cease to have effect from such date as may be specified in the or der. Control, Regulation5.(1) The Executive Committee may, by notification in the Official Gazette and Restriction onimpose certain control, regulation andrestr iction over construction Construction ofof building within the ar eas provided as town areas under section Building, etc.3(1) to car ry out the pur pose of this Regulation. E Ex-320/2013 3 (2) In particular and without prejudice to the general public, such control, regulation and rest riction may provide for all or any of the matters, namely:- ( a ) the fixation, limita tion and prescr iption of Building constr uct ion, stor ey or storeys of building or buildings on the ba sis of site and location of such building or buildings as the case may be. (b) the prescription, specification and requirement of t ime and extent for repairing, reconstruction, etc. of a building including the time for starting such works of repairing or reconstruction and the extent to which permission for extension, if any, of standing building, shall be granted. (c ) the requirement and prescription of space to be spared and reserved by the holder of pass or LSC pass in all sides of such pass for the purpose of construction when he or she is to start such constr uction. This section shall be applicable to all pass holders having right over the same before or after the application of this Regula tion who is or are to construct or reconstruct over such LSC pass or passes as the case may be. (d) the inspection and verifica tion over the process and progress of construction of the buildings so as to ensur e that there is no ground or a erial encroachment on the pa rt of p ass or pass holder or building owner a s the case may be. (3) No construct ion, repair or rebuild of any building shall be car ried without an application for the purpose has been submitted in wr iting b y the interested party and duly granted and permitted by the concerned authority with payment of such fee as may be pr escr ibed. (4) The Executive Committee or Authorized Officer shall be competent to prescribe and require different space or spaces to be spared or reserved for different pass holders or pa sses taking into consideration, the site and location of s uch passes. EXPLANATION.- For the purpose of this Regulation, all construction shall be presumed to be carried on or undertaken with the knowledge and consent of pass holder or building owner as the case may be. Powers of imposition,6.(1) The Executive Committee shall be competent to impose, collect collection and levyand levy taxes on and from buildings constructed or to be of Taxes.cons tructed within the areas specified as Town areas under section 3 (1). (2) The imposition, collection and levy of taxes on and from buildings constructed before the application or commencement of this Regulation shall be at the rate of such an amount as the Executive Committee may specify in the Official Ga zette or by Special or der. Ex-320/20134 (3) The Executive Committee may fix different rates of taxes for different buildings depending upon the size, type, location, site and purpose, if any, of such building. (4 ) T he Ex ecut ive Commit t ee ma y, in c a se of st oreyed b uilding, impose, collect and levy taxes per storey or if plotted or divided in flats, per flat, as the case may be. (5) The term of taxes payable under this Regulation for a ny building shall be annual which may be extended or contracted by the Executive Committee from t ime to t ime. (6) The Executive Commit tee sha ll further be competent to exer cise the powers given in this section and section 13 to the extent of cont rol and regula tion over the sale and purchase of building or LSC pass within the town areas a s and when it may publish in the Official Ga zette for the purpose by making Rules. Procedure, Fixation and 7 .(1) The Executive Committee may, by public notification in theOfficial Control of Rent. Gazette fix and control rent paya ble by a tenant or tenantsand char geable by landlord or landlords within the town a reas of the District. (2) The Executive Committee may fix different rates of rents for different buildings or premises ta king into cons ideration the type, provisions, site, location and pur pose of the building or buildings for which they are let or rented as the case may be. (3) The Executive Committee may on its own motion or on applica tion b eing s u b mit ted in wr it ing b efor e it , incr ea s e or decr ea se r ent wit hin the areas referred to as a town areas in section 3(1) as it may deem proper and reasonable from time to time depending upon the type, site, location and purpose of the building or buildings for which they are let or rented. Rights of Landlord and 8.(1) The Landlord shall be entitled to recover the possession of the Recovery of Possession.building/premises from the tenant on the following grounds:– (a) notwithstanding anything contained in this Regulation, a landlord shall be entitled to recover possession of a ny building or premises if he obtains an order of t he Cour t for the purpose. (b) that the tenant has committed an act contr ary to the terms and conditions, if a ny, of an Agreement in writing between the parties. (c) that the building/premises have not been used without reasonable cause for the purpose for which they were let for a continuous period of 3 months. (d) that the tenant ha s given notice to quit or to terminate tenancy to the landlord. In such a case, r ecovery of possession shall be effected within 14 days from the receipt of the notice.Ex-320/2013 5 ( e) tha t the landlord shall be entit led to recover possession on expiry of the terms, if any, agreed by the parties. (2) Every landlord sha ll give a written receipt for any amount at the time when such amount is received by him to the tenant if such tenant requests or demands the sa me in r espect of any building or premises as the case may be. Registration of Building 9 .(1) The Executive Commit tee or Authorized Officer of t he concerned and Records thereof.authority collecting, levying etc. on and from buildings shall maintain the registr ation and records of buildings and LSC pass thereof within the town areas of the Distr ict. (2) The Executive Committee or Author ised Officer in this behalf shall be competent to impose registration fee for buildings as it may deem fit and reasona ble. (3) The Executive Committee or Author ized Officer in this behalf shall further be competent to specify and prescribe the particulars to be cont ained in the register and records of buildings for the pur pose of r egistration. (4) Any person whose LSC pass or building has duly been registered under this r egistra tion sha ll have the right to a ccess or to ins pect into the r egister or r ecords with pr ior permission of Executive Committee or Aut horized Officer or such ot her Officer duly authorized by the Executive Committee during office hour. Rig ht o f Tenant.10.Every tenant under this Regulation shall have the following rights:- (1) No landlord, either himself or through any person acting on his behalf, shall, without just or sufficient cause, cut-off or withhold any supply or service, enjoyed by the tenant in respect of the building or premises let to such tenant. (2) No tenant shall be evicted without at least 14 days notice in writing advance has been given to him for the purpose as the case may be. Process of Complaint11.(1) The Executive Committee may:- and Cognizance thereof. (a ) on its own motion or on a compla int being filed before it by an authorized Officer, initiate such a ction or proceeding aga inst the owner of building or premises or holder of LSC pass as the case ma y be, and pass such or der as it may deem fit and proper. (b) on it s own motion or on a compla int being filed before it by the aggr ieved pa rty or parties, initiate such action or proceeding against an Authorized Officer or a ny thir d party and pass an order as deems fit and proper. (2) A complaint, if any, under this Regulation shall without unnecessary delay be filed befor e the Executive Committee or Dispute Settlement Tribunal to be constituted by the Executive Committee Ex-320/20136 within a period of 30 days from the incident and no complaint shall in any case, be enterta ined beyond the prescribed period of 30 da ys. Penalties.12.(1) Whos oever contravenes any of the provisions of sections 5 a nd 6 of this Regulation shall be liable to be punished with a fine which shall not be less than Rs. 1,000/- which may extend to such an amount as the Executive Committee may deem fit a nd proper or may also be liable to be punished with cancellation of LSC pass depending u pon the gravit y and nature of the case. (2) Any person who willfully neglects or refuses to comply with or contravenes any of the provisions under section 7 of this Regulation shall be liable to be punished with a fine which shall not be less tha n Rs. 500/- which may extend to such an amount as the Executive Committee may deem fit a nd proper and shall also be liable to be punished with cancellation of LSC pass or with both as the case may be. (3) It shall be a defence for a person charged with the contravention of any of the provisions of this Regulation, to pr ove that, in r elation to the matter in r espect of which he is charged, he acted in the cour se of his employment as a servant or agent of another person or on the instructions of his employer. Rules making power.13.(1) The Executive Committee may make rules to carry out the purposes of this Regula tion. (2) The rules, if any, t o be ma de by the Execu tive Committee u nder sub-section (1) of section 13 shall be published in the Official Gazette to b e effective on or from such da te a s the Executive Committee may specify in such Official Gazette or by Special or der. Procedure.14.(1) No person other than an a ggrieved or Officer duly authorized by the Executive Committee in this behalf shall init iate action against any offence or offender under this Regulation. (2) No suit or complaint under this Regulation shall be instituted a fter the expiry of the prescribed period as p rovided under sub-section (2) of section 10. Protection of action15.No suit, prosecution or other legal proceeding shall lie against a ny Officer taken in good faith.duly authorized by the Executive Committee for anything done or intended to be done in good faith under this Regulation. Saving of other Laws.16.The provisions of this Regulation shall be in addition and not in derogation of a ny other laws for the time being in force, regulating any of the matters dealt with in this Regulation.Ex-320/2013 7 Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at the Mizoram Government Press, Aizawl C-600