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, Tuesday 19.2.2013 Magha 30, S.E. 1934, Issue No. 75 NOTIFICATIONNo. A.12018/6/2003-P&AR(GSW), the 1st February, 2013. In exercise 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 regulating the method of recruitment to the post(s) ofCircle Physical Education Officer under Scho ol Education D epartment, Gover nment of Mizor a m, na mely :- 1.Short Title and(1) These Rules may be called the Mizoram School Educastion Department Commencement(Group ‘B’ Gazetted posts) Recruitment Rules, 2012. (2 ) They shall come into force from the date of their publication in the Official Gazette. 2.ApplicationThese rules shall apply to the posts specified in Column 1 of the Annexure-I annexed to these rules. 3.Number of posts,T he nu mb er o f t he s a id p os t (s ), t hei r cla s s ifica t ion, a nd t h e p a y s ca le/ classification, pay bandattached thereto shall be as specified in columns 2 t o 4 of t he sa id and grade pay/pay scaleAnnexure-I. 4.Method of recruitment,The method of recruitment, age limit, qualification and other matters age limit,relating to the said post(s) shall be as specified in columns 5 to 14 of qualifications, etc-the Annexure-I a foresa id. Provided that the age limit prescribed for direct r ecruitment may be relaxed in t he case of candidates belonging to the Scheduled Castes/the Scheduled Tribes and other special ca tegories of persons in a ccordance with the or ders issued by the Central Government or the Government of Mizoram from time to time. 5.DisqualificationNo person- (a) who has entered int o or contracted a marr iage with a person having a spouse living; or (b ) who, having a spouse living, has entered into or contract ed a marriage with any other person, shall be eligible for appointment to t he said post(s); - 2 - Ex-75/2013 Provided that the Governor may, if satisfied that such marriage is permissible under the personal law applicable to such person and to the other party to the marriage and that there are other grounds for doing so, exempt any person from the operation of this rule. 6.Training and DepartmentalEvery Government s ervant r ecr uited under these rules shall undergo Examination.such training or pass such Departmental Examination as may be pres cribed from time to t ime. 7.Powers to transferNotwithstanding anything contained in these r ules, the Governor of Mizoram, in public interest, shall have the right and power to transfer any officer so recruited under these rules to any other post or position which is equivalent in rank or gr ade. 8.Power to relaxWhere the Governor is of the opinion that it is necessary or expedient so t o do, he may, by order and for reasons to be recorded in writing andin consulta tion with the Mizoram Public Service Commission through the Department of P ersonnel & Administrative Reforms, relax any of the pr ovisions of these rules with r espect to any class or category of persons. 9.Reservation andNothing in these rules shall affect reservation, relaxation of age concessionslimit and other concessions required to be provided for the Scheduled Castes /the Schedu led Tr ibes and ot her ca tegor ies of persons in accordance with the orders issued by the CentralGovernment or the Government of Mizoram from time to time in t his regards. 10. Repeal and SavingsAll rules pertaining to these post of Physical Education teacher framed by the Gover nment of Mizora m vide Gazette Notifica tion No. A. 12018/3/87-PAR(GS) dated 14.9.1990 Issue No. 99 dated 19.9.1990 stand hereby repealed. Provided that any order ma de or anything done or any action t aken under the rules so repealed, or under any general orders ancillary thereto, shall b e deemed to ha ve been made, done or taken under the corresp onding provisions of these rules. By order s, etc. Commissioner & Secretary to the Govt.of Mizoram, Depa rtment of Personnel & Administrative Reforms. ANNEXURE - I RECRUITMENT RULES FOR THE POST OF CIRCLE PH YSICAL EDUCATION OFFICER RECRUITMENT RULES FOR GROUP “B” GAZETTE POST IN SCHOOL EDUCATION AND HUMAN RESOURCE DEVELOPMENT DEPARTMENTName of postNo. of postClassificationPay Band and Grade Pay/Pay ScaleWhether Selection post or Non-selection post12345 Non-SelectionWhether benefit of added years of service admissible under Rule 30 of the CCS (Pension) Rules, 1972Age limit for direct recruitsEducational and other qualif ications required for direct recruitsWhether age and educa tional qualifications prescribed for direct recruits will apply in the case of promoteesPeriod of probation, if any678910 Not Ad missibleBetween th e age of 18-35 years (Upper age limit relaxable by 5 years for candidates belonging to the Scheduled Castes/ the Scheduled TribesNoGeneral State Service (Group 'B' Gazetted) Non-MinisterialPB-2 ^ 9300-34,800 + 4600/- - 3 -Ex-75/2013 ESSENTIAL : Graduate from a recognized University holding degree in Physical Education or Diploma in Physical Education with 3 years experien ce D ES IRA B L E : 1 ) A t lea st 3 years of experien ce a s Physical Education Teacher/Instructor in School Level Training In stitu te 2) Working knowledge of Mizo Language at least Middle School Standard2(two) yearsMethod of recruitment, whether by direct recruitment or by promotion or by deputation/transfer and percentage of pos ts to be filled by various methodsIn case of recruitment by promotion/transfer/ deputation, grades from which promotion/ deputation/transfer is to be madeIf a DPC exist, what is its composition ?Circumstances in which MPSC is to be consulted in making recruitment111213141. Direct 50% 2. Promotion 50% failing which transfer on deputationPromotion : From Physical Education Teacher (P.E.T) having C.P.Ed (Certif icated in Physical Education)/B.P.Ed (bachelor Degree in Physical Education) with 5 years regula r service in the grade. Degree/Transfer : Deputation holding analogous post in the Central/State/U.T. Admin. (Period of deputation including period of deputation in another ex-cadre post held immediately proceeding this appointment in the same or some other department/organization shall ordinarily not exceed 3 years.As per Mizoram Public Service Commission (Limination of Functions) Regulations, 1994 as amended from time to time Mizoram Public Service CommissionPublished and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/500 Circle Physica l Education Officer8 (eight) or as sa nction ed from time to time

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 15.2.2013 Magha 26, S.E. 1934, Issue No. 73 ELECTIONCOMMISSION OFINDIA Nirvachan Sa dan, Ashoka Roa d, New Delhi-110001 No. 3/4/ID/2013/SDR(MIZ)Dated : 14th February, 2013 ORDER 1.Wher eas, Section 61 of the Representation of the People Act, 1951 pr ovides that with a view to preventing impersonation of electors, so as to make the right of genuine electors to vote under section .62 of t hat Act more effective, provisions may be made by rules under that Act for use of Electors P hoto Identity Car d for electors as the means of establishing their identity at the time of polling; and 2.Wher eas, Rule 28 of the Registration of Elector s Rules, 1960, empowers the Election Commission to direct, with a view to preventing impersonation of electors and facilitating their identification at the time of poll, the issue of Electors P hoto Identity Card to elector s bearing their photographs at State cost; and 3.Whereas, Rules 49H (3) and 49K (2) (b) of the Conduct ofElections Rules, 1961stipulate that where the electors of a constituency have been supplied withElectors PhotoIdentity Ca rd under the said provisions of Rule 28 of the Registration of Electors Rules, 1960, the electors sha ll produce their Electors Photo Identity Car d at the pollingstationand failure orrefusal on their pa rt to pr oduce those Electors P hoto Identity Car d may result in the denialofpermission tovote;and 4.Wher eas, a combined and ha rmonious reading of t he afor esaid-provisions of the said Act and the Rules, makes it clear that although the right to vote arises by the existence of the name in the electoral r oll, it is also dependent upon the use of the Elect ors Photo Identity Car d, where provided by t he Election Commission a t State cost, a nd that both a rc lo be used together; and 5.Wher eas, the Elect ion Commission made a n Order on the 28th August, 1993, directing the issue of Electors Photo Identity Card (EP IC) to all electors, a ccording to a time-bound programme; and 6.Whereas,the Commission has taken note of the fact that over the last few years since the implementation of the programme of issue of EPIC was taken up, the election machinery of M izoram, has issued these cards to a substantially high number of elect orsand made all possible efforts, by way of repeated rounds of the constituencies and areas, ‘ with a view to issuing ca rds to the left -out electors; and - 2 - Ex-73/2013 7.Wher eas, at the general election to the Legisla tive Assembly of Haryana held in January-Ma rch, 2000, and a t all general a nd bye-elections held since then, the Commission had directed tha t all electors who were issued with EP ICs should produce those cards to exercise their fr anchise at the said elections, and that it would permit those electors who have not obtained their EPICs to vote at the said elections, provided their identity is otherwise esta blished by production of one of the alterna tive documents prescr ibed by the Commission; and 8.Wher eas, the Commission ha s introduced distribution of ‘Authenticated Photo Voters S lip’ to the elec tor s in Mizor a m before ever y elect ion; 9.Now, therefore, aft er taking into account all relevant factor s and the legal and fa ctual position, the Election Commission hereby directs that all electors in 8 -Chaifilh (ST) Assembly Constituency in Mizoram for the bye-electionnotified on30-1 -2013, shall p roduce their EP IC for establis hing their identity before casting theirvotes. Elect ors who do not have EP IC shall have to produce the ‘Authenticated Photo Voter Slip’ issued by the election machinery for identifica tion in the polling stations. If any elector fails to produce his/her EPIC /Photo Voter S lip or thephoto in theEPIC/AuthcnticatedPhoto Voter Slip does not ma tch, they shall have to produceany of thefollowing photo documentsfor establishing their identity:- (i)Passport, (ii)Driving Licence, (iii)Income Tax Identity ( PAN ) Card, (iv)Service Identity Ca rds having photograph, issued to its employees by State/Centr al Government Offices, Public Sector Undertakings, Local Bodies or Public Limited Companies, (v)Passbooks issued by Public Sector Bank/Post Office and Kisan Passbooks with photograph (accounts opened upto 31/12/2012 ), (vi)Property Documents such as Pattas, Registered Deeds, etc. with photogr aph, . (vii)SC/ST/OBC certificate issued by competent authority with photograph issued up to 31/12/2012. (viii) Pension Document such as ex-servicemen’s Pension Book/Pension Payment Order, ex- servic emen’s Widow/Dep endent C er tifica tes , Old Age Pens ion Or der, Widow P ension Order with photograph (issued upto 31/12/2012), (ix)Freedom Fighter Identity Ca rd with photogr aph, (x)Arms License with photograph (issued up to 3 l/l2/2012) (xi)Certificate of physical handicap with photograph issued by the Competent Authority (issued up to 31/12/2012), (xii)Job Card under the National Rural Employment Guarantee Scheme, (issued up to 31/12/2012), (xiii) Health Insur ance Scheme Smart Card with photogr aph (M inistr y of Labour ’s Scheme, issued up to 31/12/2012), (xiv) Smar t Cards issued by RGI under t he scheme of Na tional Population Register (NPR), (xv)Aadhaar Car d issued by UIDAI. 10.Notwithstanding anything in Para 9 above, overseas electors who are registered in the elector al rolls under Section 20A of the Represent ation of the P eople Act, 1950, based on the particu lars in their Passport,, shall be identified on the basis of their original passport only ( a nd no other identity document) in the polling station. By Or der, Ashish Chakraborty, Secretary.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, Friday 15.2.2013 Magha 26, S.E. 1934, Issue No. 72 NOTIFICATION No.A. 19011/4/2013-SEC, the 14th February, 2013.In exercise o f the power conferred under sub-rule (2) of Rule 16 of the Mizoram State Election Commission (Conditions of Service) Rules, 2011 and as per Notification issued by DP&AR(GSW) vide No.A.12031/1/2010-P&AR (GSW), dt 11.2.1013, Pu H. Darzika, MCS (Retd) is hereby appointed as Secretary, State Election Commission, Mizoram initially for a period of 1 (one) year from the date of joining the post. His pay shall be fixed in accordance with the CSS (Fixation of pay of Re-employed Pension Orders), 1986. C. Ro pianga, St at e E lect io n Co mmissio ner, Mizo ra m.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, Thursday 14.2.2013 Magha 25, S.E. 1934, Issue No. 71 NOTIFICATION No.B. 14016/30/11-LAD/VC-part, the 11th February, 2013. Lu shai Hills District (Administr ation of Justice) Rules, 1953 section 2(1)(i) leh The Mizo District (Forest) Act, 1955, section 13(a)(b) in a sawi angin Annexure a ta rlan ang hian Muthi Village Council Boundar y leh Safety Reserve siam tha r a ni. Hei hian tun hma a lo siam tawh a awm a nih pa whin a luahlan nghal a ni. Elizabeth Rindinglia ni, Under Secretary to the Govt. of Mizoram, Local Administration Department. - 2 - Ex-71/2013 MUTHI VILLAGE COUNCIL BOUNDARYMuthi Luiin Tuirial a finna hi ramri sawi tanna (starting point) ah hmangin Muthi Lui chu khawthlang zawngin a zawh a, Zemabawk Local Council leh Zemabawk North Local Council inrina Pa-ngen Luiin Muthi Lui a finna thlengin. Chuta tangin Muthi lui chu khawthlang zawngin a zawh zel a, Zemabawk North leh Zuangtui inrina luiin Muthi lui a finna thlengin. Chuta tangin hmar zawngin Muthi lui zawh zelin, a hnar kinah Muthi kawn a thleng chho a. Chuta tangin ngil takin Muthi kawn lai takah Muthi leh Leitan nena an inrina a tan tlang a, hmar zawnga kal zelin Tuipawl lui hnar a fina, Tuipawl lui chu hmar zawnga zawh zelin, Sihpui luiin Tuipawl a finna thlengin. Chuta tanga Tuipawl zawh zelin Sele luiin Tuipawl a finna thlengin, chuta tangin khawchhak zawngin Tuipawl lui a zawh zel a. Tichuan Tuirial a fin a, Tuipawl luiin Tuirial a finna atangin Tuirial lui chu a hnar zawngin chhimlam hawiin a zawh zel a, Muthi luiin Tuirial a finna ramri sawi tanna (Starting point) a pawh chiah a ni. MUTHI VILLAGE COUNCIL SAFETY RESERVE BOUNDARYBUNGTLANG :Pu C. Lawmsanga huan bul kawr Sedai lui hi ramri sawi tanna (starting point) ah hmangin khawchhak zawngin a zawh a, Mangkhawng mual zingzumah tan bungin, chhim zawngin Pu Lalchhawna huan bul kawr zawhin, Pu Lalchhawna huan lu ko chinah khawchhak zawngin a kal zel a. Pu Zathuama huan lu Bung awmna hlui hnuaiah kalin chhim zawngin tlangdung a man a, tlangdung khawthlang zawngin a zawh a, Hlitlui kawng hlui chu hmar zawnga zawh zelin, ramri sawi tanna (starting point) a pawh a ni. NGAWIMUAL DAM :Pu C. Laithianga extension Inhmun hi ramri sawi tanna (starting point) ah hmangin Kawrpuiah hmarchhak zawngin a zawh a. Lengkir sangah tan bungin Pu Dokhuma huan ri-ah chhoin chhim zawngin a kal a, kawngpui a man chho a, extension chin zelah thlang zawnga kalin ramri sawi tanna (starting point) a pawh leh a ni. MUTHI TLANGSANG :Alu hmun kawng kham ko hi ramri sawi tanna (starting point) ah hmangin chhim zawngin kawng a zawh a, tlangdung phul a man a, khawthlang zawngin phul chin zela kalin P.E.U hmun a ri a, chuta tangin hmar zawngin a kal zel a. Chhim zawnga kual lehin Thlanmual ri-ah kalin hmar zawngin kawng chung zelah a kal a, Vengthar peng thuam chungah chhak zawnga kalin, Alu hmun kawng ramri sawi tanna (starting point) a pawh leh a ni.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, Thursday 14.2.2013 Magha 25, S.E. 1934, Issue No. 69 NOTIFICATION No.K. 12011/31/2011-REV, the 12th February, 2013.Whereas by the Government Notification No. K. 12011/31/2011-REV dt. 9.2.2012 published in the official Gazette and two daily newspapers, it was notified under section 4 of the Land Acquisition Act, 1894 (C entral) Act 1 of 1894 (hereinafter referred to as t he “said Act”) that the land specified in the schedule appended t o the said Not ification was likely t o be needed for the pur pose namely - Acquisition of Land for construction of drilling s ite nea r Phulmawi Village by Oil India Ltd. for exp loration of hydrocar bon. Now, therefor e, the Government declares under section 6 of the said Act that the said land is required for the public pur pose specified above and as per schedule indicated below. The Government now appoints the Deputy Commissioner, Aizawl under clause (C) of section 3 of the said Act to perform the funct ions of a Collector for all p roceedings hereinafter to be taken in respect of the said land and directs him under section 7 of the said Act to take order for the acquisition of the said land. The Collect or shall there upon ca use the land to be measured and make a plan of the same under Section 8 of the sa id Act if not already done as per section 4 of the said Act, and dispose of all object ions and claims after ca using a public notice for not less than 15 days to the persons int erested stating the Government’s intention of taking over the possession of the sa id land as per section 9 of the said Act. T hen, the Collect or shall submit a Dra ft Awar d to the Government of Mizora m after fulfilling the provisions under section 11 of the said Act read with Mizoram La nd Acquisition Rules 2010. A plan of t he same can be inspected at the Office of the Deputy Commissioner, Aizawl till the final awar d is made under section 11 of the said Act. SCHEDULEDistrict : AIZAWL Description of landStatus of Pass & No.Ap prox imat e Area/ length as app endedas app endedas app ended R.L. Rinawma, Principal S ecretar y to the Govt. of Mizoram, R evenu e Dep ar t ment . - 2 - Ex-69/2013 LAND AREA FOR LOC - 2 AT PHULMAWI Sl. No.Name of landownerPresent AddressStatus of PassesArea in sq. m.1.RomawiaPhulmawiLSC. No. 27/1084.00 2.Public- do --908.93 3.K. Lalhmachhuana- do -VC Pass 199153.90 4.Rinsanga- do -VC Pass 2012138.00 5.Community Hall- do --102.90 6.V.K. Muanga- do -VC Pass 1998540.00 7.Rinmawia- do -PP No. 17/81594.00 8.ChhuanvawraTlungvelVC Pass 1999450.00 9.Manthianga- do -PP No. 242/86600.00 10.Lalruatfela- do -VC Pass 2012300.00 11.Ramfangza uva- do -VC Pass 1992585.00 12.K. Lalrinawma- do -VC Pass 20011800.00 13.Public- do --1117.82 14.Lalhlira- do -VC Pass 2012720.00 15.Lalauva- do -VC Pass 20013780.00 16.Public- do --2539.26 17.Chalda iloviPhulmawiPP. 305/833240.00 18.ZopariTlungvelVC Pass 19751200.00 19.Hnehzauva- do -VC Pass 19911200.00 20.La lhminglia na- do -PP. No. 303/832520.00 21.Marka Pahanga- do -VC Pass 19872700.00 22.Zohmingthanga- do -VC Pass 20121980.00 23.Zakunga- do -PP. No. 402/812700.00 24.Zakunga- do -PP No. 218/824500.00 25.Public- do --9829.00 26.Public- do --4680.00 27.Kha wnghina- do -VC Pass 20111053.00 28.H. Manhleia- do -LSC No. 447/121792.00 29.Lalhmingthanga- do -VC Pass 19821926.00 30.Chhuanvawra- do -VC Pass 20091728.00 31.Lalrinkima- do -VC Pass 20093780.00 32.C. Thanmawia- do -VC Pass 2011630.00 33.Vanlalthianga- do -PP. No. 12/04450.00 34.Lalrinawma- do -LSC No. 448/12299.85 35.Thangbuaia- do -PP. No. 99/111175.67 36.Lalropuia- do -VC Pass 19751139.34 37.Lalropuia- do -VC Pass 197511710.80 38.Lalrinawma- do -LSC No. 448/1219256.35 39.Lalrinkima- do -VC Pass 20097561.60 40.Thangbuaia- do -PP. 99/111196.86 Road Area62838.28 Plinth Area39725.61 Total Area102563.89 sq.m. 1103587.46 sq. ft. 76.64 Bighas 25.55 AcresPublished and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/500

NOTIFICATION No.A.12018/1/05-AGR, the 7th February, 2013. The Governor of Mizoram is pleased to amend Recruitment Policies for various posts under KVK, Mizoram issued vide this Department’s Notification of even No. dt.26.10.2010 which was published in the Mizoram Gazette Extra-ordinary Vol.XXXIX dt. 2.11.2010 as stated below :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, Monday 11.2.2013 Magha 22, S.E. 1934, Issue No.67 Essent ial : (i)Doct ora te degree in relevant field of Agricult ur e/ Horticulture/Animal Science/Fisheries Science having a background of Bachelor and Master Degree in a concerned subjects from a recognized Agricultural Institute/University. (ii)Five years experience (Excluding Doctor ate Degr ee during service subject to a maximum of three year) in re- search/teaching/extension education in the scale of PB-3 ^ 15,600-39,100+GP ^ 5,400 or in an equivalent position in the r elevant subject. (iii)Working knowledge of Mizo language at least upto Middle School standard. (iv)Age limit : Candidate must not have attained the age of 45 years as on closing date for receipt of applications. Relaxation to SC/ST candidates may be given in accordance with the orders issued by Govt. of India from time to time. Failing Which : Transfer on deputation from Officers in the scales of PB-3 ^ 15,600-39,100+GP ^ 5,400 and above from Agri- culture and Allied Departments having Master Degree in Ag- riculture, Horticulture, Animal Sciences and Fisheries with at lea st 5 years service experience.Education Qualifica tion/Experience Required Scale of Pay Name of P osts 1. Pr ogr amme Co-ordinatorPB-3 ^ 15,600-39,100 + GP ^ 8,000 Ex-67/20132 Essential : 1. For Sl.No. 1-8 Master Degree with B.Sc.(Agri) from recognized Agricultura l Institute/Univer sity in the con- cerned discipline. 2. For Sl.No. 9 Master Degree in Agril. Engineering from recognized Agril. Institute/University. 3. For Sl.No. 10 Master Degr ee in Animal Science from recognized Instit ute/University with registr ation in t he Vety. Council of India. 4. F or S l. No. 11 Master Degr ee in Fisher y Science from recognized University. 5. For Sl.No. 12 Master Degr ee in Home Science from recognized University. 6. For Sl.No. 1-12 Working knowledge of Mizo language at least upto Middle School standard for Sl.No. 1-12. Age limit : 35 years + 5 years for SC/ST and not below 21 years.2. Subject Matter Specialist 1. Agronomy 2. Soil Science 3. Horticulture 4. Agril. Extension 5. Tea Science 6. Plant Protection 7. Agro. Forestry 8. Plant Breeding 9. Agri. Engineering 10. Animal Husbandry 11.Fishery Science 12. Home SciencePB-3 ^ 15,600-39, 100+ GP ^ 5,4003.Programme Assis- tant 1. Home Science 2. Agri. Extension 3. Agro. Forestry 4. Agri. Engineer 5. Fisher ies 6. Plant ProtectionPB-2 ^ 9,300-34, 800+ GP ^ 4,200Bachelor Degree in the concerned discipline in Agril. Institute/University except serial no. 1. Desirable : Master Degree in the concerned discipline in Agril. Institute/University except serial No. 1. Essential : Working knowledge of Mizo language at least upto Middle School standard. Age limit : 35 years + 5 years for SC/ST and not below 18 years.4.Programme Assis- tant (Farm Mana ger )PB-2 ^ 9,300-34, 800+ GP ^ 4,200B.Sc (Agri.) of a recognized Agriculture Institute/Univer- sity E ss ent ia l : Working knowledge of Mizo language at least upto Middle School standard. Age limit :35 years + 5 years for SC/ST and not below 18 years. Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at the Mizoram Government Press, Aizawl C-520Ex-67/2013 3 Bachelor Degree in Computer Application failing which B.A. or Equivalent with Diploma in Computer Application. Des ira b le : Two years experience in handling Agribased data on Com- puter. Essential : Working knowledge of Mizo language at least upto Middle School standard. Age limit : 35 years + 5 years for SC/ST and not below 18 years. Master Degree in Business Management/M.Com. or B.Com in Bachelor in Business Management with minimum of 6 years experience or working as Junior Accountant or Senior Clerk dealing with Financial/Account matters. Essential : Working knowledge of Mizo language at least upto Middle School standard. Age limit : 35 years + 5 years for SC/ST and not below 18 years.5. Programme Assis- tant (ComputerPB-2 ^ 9,300-34, 800+ GP ^ 4,200 7. Jr. Stenogr apher- cum-Computer OperatorPB-1 ^ 5,200-20, 200+ GP ^ 2,400B.A/B.Com./B.Sc with Certificate of Stenography and typing. Desirable : Proficiency in Word Processing. Essential : Working knowledge of Mizo language at least upto Middle School standard. Age limit : 35 years + 5 years for SC/ST and not below 18 years. 8 . Dr iver cu m Mecha nicPB-1 ^ 5,200-20, 200+ GP ^ 2,000Matriculate with driving license for both heavy and ligh vehicles. (i). At least 5 years experience of driving Essential : Working knowledge of Mizo language at least upto Middle School standard. Age limit : 35 years + 5 years for SC/ST and not below 18 years. 9. Supporting Staff (Peon-cum- Chowkider)I.S.- ^ 4,440- 7,440 GP ^ 1,3001. Class VIII passed. Essential : Working knowledge of Mizo language at least upto Middle School standard. Age limit : 35 years + 5 years for SC/ST and not below 18 years. 6. AssistantPB-2 ^ 9,300-34, 800+ GP ^ 4,200 The Recruitment/Selection Committee for all levels shall consists of the following : 1)Principal Secretary/Commissioner/Secretary of Agriculture-Chairman 2)Addl. Secretary/Joint Secretary, Agriculture Department-Member 3)Director of Agriculture, (R&E) Department-Member-Secretary 4)Subject Matter Specialist co-opted by Chairman-Co-opted Member Lalramthanga, Principal Secretary to the Govt. of Mizoram, Agr iculture Department

NOTIFICATION No.C.19018/1/97-SWD, the 4th February, 2013. In Supersession of this Department’s Notifica tion No.C.19018/1/98-SWD dt.11.6.2001 as per guidelines and norms laid down by the Supreme Court, the Governor of Mizoram is pleased to constitute the District Level Complaint Committee for prevention of sexual harassment of women with immediate effect and until further order as follows :- 1.Aizawl District: 1.Deputy Commissioner Aizawl District, Aizawl-Chairman 2.S.P. Aizawl-Member 3.President MHIP, Gen. Hqrs, Aizawl-Member 4.Representative or First Class Magistrate, District-Member Council Court, Aizawl District, Aizawl 5.CDPO, Aizawl Urban ICDS Project-Member 6.DSWO Aizawl ‘W’-Member-Secretary 2.Lunglei District : 1.Deputy Commissioner Lunglei District, Lunglei.-Chairman 2.S.P. Lunglei-Member 3.CDPO, Lunglei-Member 4.Representative or First Class Magistrate, District-Member Council Court, Lunglei District, Lunglei-Member 5.President MHIP, Gen. Hqrs, Lunglei-Member 6.DSWO, Lunglei-Member Secretary 3.Kolasib District : 1.Deputy Commissioner-Chairman Kolasib District, Kolasib 2.S.P. Kolasib-Member 3.Representative or First Class Magistrate, District-Member Council Court, Kolasib District, Kolasib 4.Representative of Y.M.A, Kolasib-Member 5.Representative of MHIP, Kolasib-Member 6.CDPO, Thingdawl ICDS Project-Member-Secretary 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, Monday 11.2.2013 Magha 22, S.E. 1934, Issue No.66 4.Serchhip District : 1.Deputy Commissioner-Chairman Serchhip District, Serchhip 2.S.P. Serchhip-Member 3.Representative or First Class Magistrate,-Member Serchhip District, Serchhip 4.Representative of Y.M.A, Serchhip-Member 5.Representative of MHIP, Serchhip-Member 6.CDPO, Serchhip ICDS Project-Member-Secretary 5.Champhai District : 1.Deputy Commissioner-Chairman Champhai District, Champhai 2.S.P. Champhai-Member 3.Representative or First Class Magistrate,-Member Champhai District, Champhai-Member 4.Representative of Y.M.A, Champhai-Member 5.Representative of MHIP, Champhai-Member 6.CDPO, Khawzawl ICDS Project-Member Secretary 6.Mamit District : 1.Deputy Commissioner-Chairman Mamit District, Mamit 2.S.P. Mamit-Member 3.Representative or First Class Magistrate,-Member Mamit District, Mamit 4.Representative of Y.M.A, Mamit-Member 5.Representative of MHIP, Mamit-Mamit 6.CDPO, West Phaileng ICDS Project-Member-Secretary 7.Saiha District : 1.Deputy Commissioner-Chairman Saiha District, Saiha 2.S.P. Saiha-Member 3.Representative or First Class Magistrate,-Member Saiha District, Saiha 4.Representative of Y.M.A, Saiha-Member 5.Representative of MHIP, Saiha-Mamit 6.DSWO, Saiha-Member-Secretary 7.Lawngtlai District : 1.Deputy Commissioner-Chairman Lawngtlai District, Lawngtlai 2.S.P. Lawngtlai-Member 3.Representative or First Class Magistrate,-Member Lawngtlai District, Lawngtlai 4.Representative of Y.M.A, Lawngtlai-Member 5.Representative of MHIP, Lawngtlai-Mamit 6.CDPO,Lawngtlai ICDS Project-Member-Secretary Ex-66/20132 The Terms of of reference of the Compla int Committee are :1.To study the extent of the problem of sexual harassment of women in the District 2.To conduct awareness education among the general public and the employers to prevent sexual har assment. 3.To take steps for the rehabilitation of the victims. 4.To provide necessary assistance to the victims. 5.To submit annual report to the Government. 6.Where there is a complaint of sexual harassment within the meaning of Rule 3(C) of CCS (Conduct) Rules, 1964, the Complaints Committee shall be deemed to be the inquiry authority appointed by the Disciplinary Authority for the purpose of these Rules and the committee shall hold the inquiry as far as practicable in accordance with the procedure laid down in these Rules. The report of the Complaint Committee should be treated as Inquiry Report against the accused in the Disciplinary proceedings under CCS (CCA) Rules, 1984. 7.Any other works assigned to the committee by the State Government or appropriate authority from time to time. Ranbir Singh, Commissioner & Secretary to the Govt. of Mizoram. Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at the Mizoram Government Press, Aizawl C-520Ex-66/2013 2

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, Monday 11.2.2013 Magha 22, S.E. 1934, Issue No. 65 NOTIFICATION No.C.19018/1/2010-SWD, the 4th February,2013.In supersession of this Department’s Notification of even number dt. 2.12.2010 and as per guidelines and norms laid down by the Hon’ble Supreme Court, the Governor of Mizoram is pleased to constitute a State Level Complaint Committee for prevention of Sexual Hara ssment of Women in Government a nd Semi-Government Offices / Ins titutions, Pr ivate and Public Sector Undertakings / Institutions with immediate effect and until further order as follows 1.Secretary, Socia l Welfare Deptt.-Chairman 2.Secretary or his representative Law & Judicia l Deptt.-Member 3.Chairman, Mizoram State Commissioner for Women (MSCW) -Member 4.Chairman, Mizoram State Social Welfare Board (MSSWB)-Member 5.President, MHIP Gen.Hqrs. Aizawl-Member 6.Representative from DGP, Mizoram-Member 7.Dir ector, Socia l Welfare Deptt.-Member-Secretary The terms of reference of the Complaint Committee are :- 1.To study and monitor the extent of the problem of sexual harassment of women in t he State of Mizoram and submit annual report to the Government including r ecommendation for remedial mea sur es . 2.To conduct awareness education among the general public and the employees to pr event sexual har a s s ment . 3.To create work conditions at work places so that there is no hostile environment towards women. 4.Where there is a complaint of sexual harassment within the meaning of Rule 3 (C) of CCS (con- duct) Rules, 1964, the Complaint Committee shall be deemed to be the inquiry authority appointed by the Disciplinary Authority for the purpose of these Rules and the committee shall hold the inquiry as far as practicable in accordance with the procedure laid down in these Rules. The report of the Complaint Committee shall be treated as Inquiry Report against the accused in the Disciplinary proceedings under CCS (CCA) Rules, 1984. 5.Any other works assigned to the Committee by the State Government or appropriate authority from time to time. Ranbir Singh, Commissioner & Secretary to the Govt. of Mizoram.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, Sunday 10.2.2013 Magha 21, S.E. 1934, Issue No.64ELECTION COMMISSION OF INDIA Nirvachan Sadan, Ashoka Road, New Nelhi - 110001 NOTIFICATION No.H.11018/1/2012-CEO, the 10th February, 2013. In pursuance of sub-rule (2) of the rule 11 of the Conduct of Election Rules 1961, the following is published for general information. FORM 7A LIST OF CONTESTING CANDIDATES [ See rule 10 (1) ] Bye-Election to Legislative Assembly from 8 - CHALFILH (ST) Assembly Constituency Name of the State: Mizoram Name of Parliament : 1 - Mizoram (ST) Parliamentary Constituency Sl. No.Name of CandidateAddress of Candidate*PartySymbol Alloted Affiliation 12345 1C. LalchhandamaVenghlui, AizawlZNPSun (without rays) 185, Upper Kanan, PO 2Lalhmangaiha SailoVaivakawn, Aizawl 796009MPCElectric Bulb A-44, Zarkawt Main 3Lalvenhima HmarRoad, AizawlMNFStar F-22, Chanmari, Aizawl 4Dr. Ngurdingliana796007INCHand H.No. 17, Bungkawn 5C. RamkinlovaVengtharBJPLotus H/No. 136, Dawrpui 6D.K. ThangaAi za wlLJPBungalow T/48, Thakthing Veng 7R. LalrohluaAizawl,796005INDKite Place: Aizawl Date: 09.02.2013Sd/- A. Biaklawma, Returning Officer, 8 - Chalfilh (ST) A.C. Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at the Mizoram Government Press, Aizawl C-520

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, Saturday 9.2.2013 Magha 20, S.E. 1934, Issue No. 63 ELECTION COMMISSION OF INDIANirvachan Sadan, Ashoka Road, New Delhi-110001 No.576/EXIT/2013/SDRDat e: 7th February, 2013 Magha,1934(Saka) NOTIFICATION. Whereas, the schedules for the General Elections to the Legislative Assemblies of Tripura, Meghalaya and Nagaland and bye-elections to fill 9 casual vacancies in the State Legislative Assemblies of Assam, Bihar, Maharashtra, Mizoram, Punjab, Uttar Pradesh and West Bengal were announced by the Commission vide press note No. ECI/PN/1/2013 dated 11 January, 2013; And whereas, as per the provisions of Section 126A of the RP Act , 1951, there shall be restrictions on conduct of any exit poll and publication and dissemination of result of such exit poll during such period, as ma y be no t ified by t he E lect io n Co mmissio n in t his re gar d; And whereas, the General Elections to the Legislative Assemblies of Tripura, Meghalaya and Nagaland and bye-elections to fill casual vacancies in the State Legislative Assemblies of Assam, Bihar, Maharashtra, Mizoram, Punjab, Uttar Pradesh and West Bengal have been announced to gether, the ban o n exit po lls shall st ar t fr o m t he dat e’ and t he t ime o f co mmenceme nt o f t he po ll o n t he fir st day o f po ll a nd co nt inue t ill half-an- ho ur aft e r clo sing o f t he po ll o n t he last day o f po ll; Now, therefore, in exercise of the powers under sub-Section(l) of section 126 A of the RP Act, 1951, the Election Commission having regard to the provisions of sub-Section (2) of the said Section, hereby notifies the period between 7.00 A.M on 14/02/2013, i.e, the first day of poll in Tripura, and 5.30 P.M o n 24/02/2013, i.e, t he last day o f po ll for t he bye-elect io ns t o fill casual vacancies in t he St at e Legislative Assemblies of Assam, Bihar, and Maharashtra, as the period during which conducting any exit poll and publishing or publicizing by means of the print or electronic media or dissemination in any other manner whatsoever, the result of any exit poll in connection with the current General Elections to the Legislative Assemblies of Tripura, Meghalaya & Nagaland and bye-elections from 8-Algapur Assembly Constituency in Assam, 131- Kalyanpur (SC) Assembly Constituency in Bihar, 271- Chandgad Assembly - 2 - Ex-63/2013 Co nst ituency in Maharashtra, 8-Chalfilh (ST) Assembly Co nst ituency in Mizoram, 73- Moga Assembly Constituency in Punjab, 340- Bhatpar Assembly Constituency in Uttar Pradesh, 51- English Bazar, 70- Rejinagar&293- Nalhati Birbhum Assembly Constituencies in West Bengal shall be prohibited. It is further clarified that under Section 126(l)(b) of the RP Act, 1951, displaying any election mat t er including result s o f any opinion po ll o r any o ther poll survey, in any electro nic media, wo uld be prohibited during the period of 48 hours ending with the hours fixed for conclusion of poll in connection with aforesaid General/Bye-elections. By order, Ashish Chakraborty, S e c r e t a r y.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/500

- 1 -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, Friday 8.2.2013 Magha 19, S.E. 1934, Issue No. 61 NOTIFICATION No.G.24011/2/2009-F.APF, the 8th February, 2013.In exercise of the powers conferred by Section 16 of the Mizoram Local F unds (Accounts and Audit) Act , 2006 (Act No. 8 of 2006), the Governor of Mizoram is pleased to make the following rules, namely; GENERAL 1. SHORT TITLE 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. DEFINITIONS : In t hese r ules, unless the context other wise 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 appoint ed 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 a ny other author ities as may be declared by the State Government as Local Authority from time to time. (8) “Sta te Gover nment” means Government of Mizoram; (9) “Treasury” means a ny Treasury in the State of the Mizoram and includes a sub-Treasury; Wor ds a nd expressions used in these rules and not otherwise defined sha ll ha ve the same meaning as respectively assigned to them in the Act. 3. APPOINTMENT OF DIRECTOR OF LOCAL FUND AUDIT, OTHER OFFICERS AND STAFF Notwithstanding anything contained in Section 3 and 4 of the Act, the Office of the Director of Loca l Funds Audit shall comprise of officers and staff as may be decided by the Government by a notification from time to t ime. - 2 - Ex-61/2013- 2 - Ex-61/2013 GENERAL PRINCIPLES AND METHODS OF ACCOUNTS 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 ) Period of Accounts : T he annual accounts of the Local Authority shall record t ransact ions which take place during a financial year running from 1st April of a year to 31st Mar ch of the next yea r. (2) Main Division of Accounts : T he Accou nts of the Local Author it y s hall b e kept in t he following two parts :- (i) Part-I – Fund of the Local Authority (ii) Part-II – Deposit Fund (3)In P art-I of the Accounts, there shall be two main Divisions, namely : (i) Revenue 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 cla ssed as Revenue, and expenditure met therefrom. It shall a lso include the grants and contributions received from the Centra l Government or State Government or a ny other sources, and a lso gra nts and contributions made by t he Loca l Author ity. (ii) Capital Account : Public Debt, Loans and Advances consisting of Section for Receipt Heads (Capital Account) a nd Expenditure Heads (Capita l Account). The Second Division shall deal with expenditure met usually from borrowed funds with the object either of increasing concrete assets of a ma terial and permanent character or reducing recurring liabilit ies. It also includes receipt of a ca pital na ture intended to be applied as a set off to capital expenditure. The Section “Public Debt” and “ Loans a nd Advances et c ” of the second division s hall comprise of Loans r eceived and their repayments by the Local Authority a nd Loans and Advances ma de and their r ecoveries by the Local Author ity. (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 tra nsactions under ‘Debt ’, ‘Deposit and Advances’ in this part are such, in respect of which the Local Authority incurs a liabilit y to repay the money received or has a claim to recover the amount paid, together with the repayment of Deposits and the recoveries of Advances. ( 5 ) Classifica tion of Accou nts : (i)Within each of the division/sections mentioned in sub section (3) above, the transact ions shall be divided into Major Heads of Accounts which shall be divided into Minor Heads, each of which shall have nu mber of Subordinate Heads. T he 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 sha ll be a rranged in the exact order shown in the list of Major and Minor Heads of Accounts. The classification prescribed (including the Code Number assigned up to the Major Heads) s hould be strictly followed. (ii)The Major Heads of Accounts genera lly corr espond ‘sanction’ of the Loca l Author ity, such as different 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 object ives of the functions represented by the Major Heads. A ‘Detailed Head’ may be termed on objective classification. On t he expenditure side of the accounts, the detailed heads are primarily meant for item-wise control over expenditure and to indicate the nature of expenditure on a scheme or activity of organization in t erms of input such as ‘pay and allowa nces’, ‘Other C harges’ etc. - 3 -Ex-61/2013 5. ACCOUNTS OF COMMERCIAL NATURE (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 State Government Office. Where the accounts of any Authority mentioned above are conducted on Commercial lines, the essential formalities of Commercial Accounts should be strictly observed. The Head of Accounts shall be as per list atAppendix I. (2)The Local Authorit y under sub-rule 5(1) shall prepare the annual statement of accounts every fina ncial year. The Chair man/Secretary of the Local Authority may authorize an officer of the loca l author ity to prepare the account on his behalf. (3)The Chairman/Secretary of the Local Authority shall supervise the maintenance of the accounts of the Loca l Authority as well as subordinate offices, the compilation and financia l statement and return, and shall ensure tha t all a ccounts, books, connected vouchers a nd other documents and papers of the Local Authority requir ed by the audit officer for the purpose of a uditing the accounts of the Local Authority ar e placed at the disposal of that officer. (4)The Annual Statement of Accounts duly approved by the Chairman and aft er certification by the Director of Local Funds Audit or his author ized represent ative, shall be submitted by the Secr etary of the Local Authority to the Finance Department, Government of Mizoram by such date as may be specified by the Government. (5) Forms of Accounts : The Local Authorit y under sub-rule 5(1) shall pr epare t he following accounts in the forms mentioned below :- (1) Receipt a nd Pa yment Accou nts inAppendix-II (2) Income and Expenditure Accounts inAppendix - III (3) Ba lance Sheet inAppendix - IV (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 Author ity. (7) The Annual Statement of Accounts shall be submitted to the Director of Local Funds Audit / Audit Officer on or before the 30th June following the year to which the a ccounts relate and the Director of Local Funds Audit /Audit Officer shall audit the accounts of Loca l Authority and r eport thereon. ( 8 ) Opening of Bank Account : -The Local Authority under sub-rule 5 : (i)shall open account(s) in one or more Nationalised/ Scheduled/Regional Ba nks. (ii)shall make available the specimen signatures of two of its officers to be the author ized signatories to the nominated bank/banks for their infor mation a nd records. (iii)the link br anch of the nominated bank/banks shall fur nish da ily payments a nd receipts scrolls 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 tr ansaction with the Ba nk/Banks ( 9 ) Books of Accounts : The following books of Accounts and Registers shall be mainta ined by t he Local Authority under sub rule 5. (i) Cash Book (Appendix-V) (ii) Ledger(Appendix-VI ) (iii) J ou r n a l(Appendix – VII ) (iv) Register of Temporary Advances (Appendix – VIII) (v) Register of Money orders, Cheques and Bank draft s received(Appendix- IX ) (vi) Cheque Book and Cheque Issue register(Ap pendix – X and XI ) (vii) Register of remittance made into Ba nk(Appendix – XII ) (viii) Bank Pass Book (ix) Register of Money orders, postal orders and bank drafts dispatched(Appendix-XIII ) (x) Stock Register(Appendix – XIV) - 4 - Ex-61/2013 (xi) Monthly Accounts of Receipts and Payments(Appendix – XV ) (xii) Monthly Accounts of Receipts and Payments Register(Appendix – XVI ) (xiii) Bill Register(Appendix – XVII ) (xiv) Fixed Assets Register(Appendix- XVIII ) (xv) Register of Investment and Ledger for Investment(Appendix – XIX and XX ) (xvi) Register of Bank Interest (Receipts and Payments)(Appendix – XXI ) 6 . ACCOUNTS PERTAINING TO LOCAL AUTHORITY NOT COVERED BY RULE 4 AND RULE 5 : The principles and method of accounts to be followed by any Local Authority not cover ed by Rule 4 and Rule 5, shall be maintained strictly as per the provisions of Accounting Manual or P rocedur e of the respect ive Act s or Ru les. 7. T he Local Authority under rule 4, 5 and 6 shall ma intain proper accounts and ot her records of the grants and loans in the ma nner as may be prescribed by the Central Government/State Government. 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 and utilized during the year and the balance remaining unutilized duly s igned by the Executive Authority for obtaining certification by the Director of Local Funds Audit or a ny other officer appointed by him in this behalf. 9.At the close of ea ch quar ter, a consolidated a ccount showing the total receipts a nd payments during the period under each heads of account with opening and closing bala nces sha ll be prepared and submitted to the Director of Local Funds Audit for compilation and onward submission to the Government. 10. The Local Authorit y under rule 4, 5 and 6 shall lay down a detailed procedur e for sanction of var ious expenditure and delegation of powers a mong the Local Author ity. 11.The accounts of the Local Authorit y shall be audited by the Dir ector of Local Funds Audit at such interval as may be prescribed by him. 12.Books and forms of accounts shall be maintained in the forms in which these are maintained in S tate Government Offices. If some of t he Registers and forms are not in use in the State Government Office, the form adopted by the Local Authority with the approva l of Director of Local Funds Audit will be followed. 13.The Local Authority should mainta in Regist er of Assets for the assets acquired wholly or substantially out of Government Grants and Stock Register separately for ca pital goods, consumable and non- consumable articles a nd shall a rra nge for their physical verification at least once a year. These should be maintained at the main office of the Local Authorit y. T he relevant abstr act of Register of Assets should be a ppended to the Annual Statement of Accounts submit ted by the Loca l Authority either to the State Government or Government of India a s the case may be. 14.The maintenance of accounts of the progr amme fu nds should be governed by the principle tha t no expenditure is incurred by the local authority which is repugnant to the objectives of the progr amme of the fund and every item of expenditure which is incurred in accordance with the prescribed procedures, and the canons of Financial Propriety. - 5 -Ex-61/2013 15.It shall be the duty of t he Accounts Wing in the Loca l Authority to ensure strict observance of the accounting principles. 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-appropr iated without the previous sanction of the granting authority to a purpose other t han tha t for which it was or iginally approved. 17.Any other books, accounts and registers which may be considered necessa ry for the day to day work of the Loca l Author ity sha ll also be maintained with the approval of the Director of Local F unds Audit. 18. LIABILITY OF LOCAL AUTHORITIES UNDER RULE 4, 5 AND 6 TO PREPARE AND PRESENT ACCOUNTS FOR AUDIT (1)Theannual accounts of a Local Author ity or any other authority mentioned above prepared or caused to be prepar ed by the Executive Authority, in such form a nd in such manner as ma y be prescribed, and pr esented for Audit within four months of the close of fina ncial year. (2)Wher e an Executive authorit y makes default s in the prepar ation 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 ext end to five thousand rupees but which sha ll not be less than one thousand rupees. (3)No proceedings under sub-r ule 2 of 18 sha ll be taken by the Dir ector of Local Funds Audit without giving the person, affected ther eby an opportunity to show cause, within fifteen days, why such pr oceedings should not be taken against him/her. (4)Theannual accounts of a Local Author ity prepared or caused to be prepared by the Executive Authority under this Rule shall be in For ms(Appendix-XXII and 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/Treasury account; (ii) A Statement of Receipt and Payment and Income and Expenditure under each head of account; (iii) The amount at the credit of the local authority/local fund or any other authority at the year showing the balance in each Ba nk/Treasury account; (iv) A Statement showing the demand, collection and balance or revenue collection including arrear collection; (v) A statement of investments made; (vi) A statement of Grants Utilised; (vii) A st atement of loa ns ava iled and utilised; (viii) A statement showing outsta nding 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 year concerned, amount expended for each work and ba lance of fund, if any, availa ble; (x) A statement showing details of physical progress of public works undertaken during the fina ncial 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 . POWERS AND DUTIES OF DIRECTOR OF LOCAL FUND AUDIT AND AUDITORS AND PROCEDURE TO BE FOLLOWED IN CONDUCTING AN AUDIT ( 1 ) Investigation : In addition to carrying out the ordinary pr ocesses of audit, the Director of Loca l Funds Audit a nd the Auditors shall see that the broad principles of legitimate public finance ar e 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 ra te and scale of expenditure were justified in the circu mstances. Briefly they ask every question tha t might be expected from an int elligent tax pa yer bent on getting best value for his money and a re responsible that audit is conducted with r eference to the following principles, namely :- (i)Every Officer or other member of a Loca l Authority should exercise the same vigilance in respect of expenditur e incu rred from the Local Authorit y’s fu nds as a person of ordinary pr udence would exercise in resp ect of the exp enditure of his own money. (ii) No person s hould exercise his powers of sanctioning expenditure to pass an order which will be dir ectly or indirectly to his own advantage. Note : If, however, an or der is of perfectly general applica tion it does not cons titute 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 cour t of law, or (c ) the expenditure is in pur suance 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 regula ted tha t allowa nces ar e not on the whole sou rces of profit to the recipients. (v) If a system of internal audit is in existence in the Loca l Authority under audit, it should be seen that – (a ) the system is funct ioning according to the Rules prescr ibed in this behalf (b) objections a re raised by the internal auditor wherever necessary and (c) compliance of the objections is watched by the internal auditors. The report of the internal auditors should be pursued and comments regarding the state of accounts a nd a udit should b e incor por ated in the pa r agra ph regar ding general remar ks in the Audit Reports, whenever found necessary. ( 2 ) Intimation of Audit : Except as provided in the explana tion her eunder, the auditors a fter obta ining 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 author ity at least three weeks befor e the date on which he intends to commence such audit, unless the Director of Loca l Funds Audit shall, for reasons to be communicated t o Gover nment, 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 docu ments or recor ds which he ma y require for the purposes of such a udit. T he notice shall be sent by registered post with a prepaid acknowledgment or, when the auditor is in the same station, by a mess enger who shall obtain an acknowledgment of receipt. The auditor shall, if necessary call for any other documents required during the course of audit on a separate requisition, which shall be acknowledged by the head of the ministerial establishment. ( 3 ) Attendance: For the purpose of conducting a udit the audit or shall attend during the regular office hours, at the office 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 without undue interr uption, and sha ll render him a ll possible assistance in carr ying out the audit. - 7 -Ex-61/2013 ( 4 ) Removal of Office records : Subject to the provision of rule 11, the auditor shall not, except with the written permission of the head of the office of the Local Authority whose accounts ar e being audited, remove from such office any books , vouchers or documents of any kind whatsoever. ( 5 ) Communication with heads of offices : T he audit or shall not correspond directly with the Chairman, Vice-Chairman, or other managing authority of a Loca l Authority whose accounts are being a udited except for the purposes of reporting an embezzlement, or making any enquiry in connection with the audit, or as provided in the Act and the rules framed thereunder. (6 ) Duties of Auditors in checking accounts : (i)In a uditing the accounts, the auditors shall see that they have been kept and are present in proper form; that the particular items of receipts and expenditures are stated in sufficient deta il; and that the payments are supported by a dequate voucher s and a uthority. 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 lawfully be made and whether any loss has been incurred by the negligence or misconduct of any person or persons. He shall also scrutinise whether the fina ncial position of the local authority is duly a ccounted for in the books and regular ly checked. (ii)In carrying out his duties, the auditor s may sometime have to touch on administra tive matter but a t such times he should be careful never to interfere in those matters and not to touch on purely administrative matters more than it may be absolutely necessary. Certificates of facts given by responsible executive officers should be accepted as corr ect, unless there are prima fa cie grounds for doubt. He should bring to notice defects in 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 pract ical and should go beyond more technical examination of registers and vouchers. The executive and adminis trative usually have difficu lties of which due account should be taken for necessary action. It should be borne in mind that the function of audit is not to find fault or to magnify defects but to provide valua ble and constructive help to enable local bodies to execute their ta sks more effectively a nd 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 loca l fund. It is, however, the duties of the auditor to bring to the notice, wastefulness in public administration and infructuous expenditure. Generally a Local Authority will welcome suggestions to promote economy, ba sed on information for thcoming from the accounts. Only the Director of Loca l Funds Audit should make su ch suggestions and the right to put them to use should be left to the dis cretion of the execut ive. (iv)Auditors should not make notes, corrections or remarks in any of the Registers or on any of the documents of the office, which they are auditing, except the usua l audit endorsements. ( 7 ) Physical Verification of balances, securities, postage stamps, receipts and forms etc : (i)Verify bala nce of the Cash Book and the Register of Permanent Advance and other adva nces and the ba lances a s per the Register of undisbursed amounts, copying fees, etc. (ii)See wherever possible that the cash balance on hand indicated in the Day Book/ Cash Book is reta ined on hand, only on account of its late receipt a fter ba nking hours. (iii) See that the Cash, collections received and awaiting remittance are kept in safe with double lock arrangement. - 8 - Ex-61/2013 (iv)See at the time of verification of balance of petty cash, that paid but unrecouped vouchers are produced. (v) Agree the Treasury or Bank balances with the resp ective pass books. (vi) Check the analysis of the Cash Balance as on the date of physical verifica tion and see that there is not delay in disbursement of the amount drawn from the Treasury or other sour ces, no drawal of fund is made in advance of requirement or to avoid lapse of budget gra nt. (vii) Verify all investment on hand, according to entries in the Investment Register, safe cu st ody receipt s r eceived fr om the Reserve Bank a nd also Bank receip ts for F ix ed Deposits. T he securities kept in the Reserve Bank of India a nd in the safe custody of Banks should be verified with the list of securities in the Reserve Bank’s custody, annually published in the Government Gazette and Banks a cknowledgments. It should be seen that interest is recovered on due dates a nd dates of ma turity of Fixed Deposits receipts or securities as the case may be a nd vigilantly watched. Default in encashment and realization on due dates, leading to losses should be prominently br ought t o notice in audit. (viii) Verify the stock of postage, revenue a nd court fee stamps, balance of receipts books, and forms which ar e issued to the public on payment, e.g., Voters lists, Tender Forms, etc by actua l counting. NOTE : This work should be done by the Audit Supervising Officer/ Senior Auditor himself and verifica tion of ca sh ma y be reported in the proforma enclosed in a par a of the auditor ’s note when verification is done as a normal Audit. ( 8 ) Partial Ex amination : In addit ion to his powers to conduct a regula r audit under Section 5 of the Act, the Director of Local Funds Audit himself may make a partial examina tion of the accounts of a Loca l Author ity or make a local enquiry into any matter relevant to a udit at any time, or depute an auditor to do so. ( 9 ) Audit Marks : Every entry examined or checked should be ticked or cross ticked, wherever necessary, by the Auditor and all documents, vouchers and pa pers 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 t he 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 a udit period ins tead of usual tick mark. When an objection is removed, a circle should be drawn round t he cross X. ( 1 0 ) Change of Auditor during a n audit :If a n auditor is relieved by another auditor during the cour se of a n audit , the former shall deliver to the later an exact statement of the audit completed up to date. The sta tement shall be filled in the office of the Director of Local Funds Audit. The auditor relieved shall also draft the par agraph for the audit r eport r egarding the audit done by him before he make over cha rge and deliver them to the relieving audit or, ta king his acknowledgment therefore. Both auditor s will sign the report incorporating therein a note being made to show the resp onsibility of each. (11) Audit Requisition : When any document is not produced after summons or letter issued by the auditor under S ection 5 (3) of the Act , the auditor shall send a wr itten report of the failure to produce such document to the Chairman, Vice-C hairman, or to the Ma naging Authorit y of the Local Authority concerned. If the required document is not produced in spite of this writ ten report, the matter shall be submitted to the Director of Local Funds Audit together - 9 -Ex-61/2013 with any communications received in this connect ion from the Chairman, Vice-Chairman, or other Managing Authority. No document shall be left unaudited without the wr itten order of the Director of Local Funds Audit in each case. (12) Embezzlement : When embezzlement is detected, or may reasonably be inferred from any suspicious circumstance or irregularity in the a ccounts, the a uditor shall take personal charge of t he relevant records, and sha ll at once for ward a list of such r ecords to the head of the office. Any such record may be inspected by t he hea d of the office in the presence of the auditor. The auditor shall report the circumstances immediately in writing to t he chair man/ other Managing Authority concerned and also (by fax, if necessary) to the Director of Local Funds Audit. When t he 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 fur ther examination of, and report on, all or any a ccounts, if he considers such an examination and report justified, and shall determine when any records seized by the auditor shall be returned to t he local author ity. (13) Objections : In order to avoid a rush of objections towards the end of the audit, the auditor shall as fa r as possible audit receipts first in the case of municip alities, and expenditure first in the case of local boards. The objection Statement sha ll be prepared as per Form appended to these r ules(Appendix-XXIV). (14) Inspection Report : The results of the Audit shall be communicated through Inspection Report, which may be drawn in two parts as below :- (i ) Part-I – It includes :- (a)Introduction (b)Outstanding objections from previous reports,(in this part, all outstanding objections shall be reproduced in full, every alternate yea r along with up to date position). This is done to bring the outstanding paras, pointedly to the notice of all concerned for facility of watch and expeditious dis posal. The old outstanding objections are to be replied separately through the respective old inspection reports, which should not be treated as closed t ill all the objections are settled. (c)Schedule of persist ent ir r egula rities (ii)Part-II – Contains two sections “A” & “B”. Section ‘A’ shall include all important irregularities, i.e, irregularities involving recoveries, questions of violation of princip les, misa ppropriation and losses, etc. Section ‘B’ shall contains irregula rities, though not major, which the Audit wants to bring to the notice of higher a uthorit ies. (15) Matters to be included in the Inspection Report : Ob jection admitted or questions settled during the course of an audit shall be noticed in the report only if the irregularity is a serious one, or if a defect of system or error in principle has been br ought to light and has not been permanently removed. Apart fr om any matter r equired 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 repor t :- (i) Attempts to evade financia l rules by manipulation of accounts a nd vouchers, (ii) Avoida nces of la pses by withdra wing fu nds from the Treasury before the money is actu ally r equir ed for ex pendit ure. (iii) Avoidance of necess ity of higher sanction by splitting up one scheme of expenditure into a number of component deta ils. (iv) Persistent neglect to comply with audit r equirements. 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 ) Time 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 t o the local authority as soon as possible. (17) Instr uction r egarding the inspection reports : The auditor sha ll attach to his inspection report a brief note explaining clearly the financial position of the local authority a nd 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 t he end of this report, he shall give a very brief resume of the matters dealt with t herein, and an opinion on the state of the accounts as a whole. (18) Removal of objections : (i)Once the tr ansaction has been cha llenged by the Audit, the responsibility for having the objection removed and their pr ompt sett lement, will prima rily devolve upon the department/ local authority concerned. An audit objection is usually removed by obtaining the requisite sanction, by making the necessar y 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)Audit Inspection Reports should be promptly dealt with by the concerned Department Officer/Local authority at the initial stage so that the contingency of repor ting of any point or pa ra to the State Government (F inance Department/ Vigilance Department) does not ar ise due to negligence or delay in reply. F irst reply should invariably be sent to the Director of Local Funds Audit within one months of the date of the receipt of printed reports. (1 9) Audit by Dir ector of Loca l Funds Audit himself : When the Director of Loca l Funds Audit himself undertakes an audit of the a ccounts of the local a uthority/department, he may cause a preliminary scrutiny of the accounts to be made by an auditor appointed under the Act, if the Director of Local F unds Audit felt necessary. (20) Settlement of Audit Objections: If the replies to the audit objections are considered satisfactor y by the Director of Local F unds Audit, the objections included in the inspection reports shall, after careful examination, be dropped by the Dir ector of Local Funds Audit himself. If these a re not consider ed satisfactory and need further probe, it shall be included in the Audit Report as explained in Rule 8. (21) Audit Report : All the outsta nding audit objections and the replies of which are considered and need for further probe shall b e included in t he Audit Report. T he Audit Report shall be prepared by the Director of Local Funds Audit to be published annually. T he Audit Report shall cont ain all those outstanding objections which could not be settled during the pr evious year audit’s inspection report. The Audit Report shall then be submitted by the Director of Local Funds Audit to the Finance Department/Vigilance Department of the Sta te Government for further discussion and recommendations with the concerned departments/loca l authority within six 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 t he Director of Local funds Audit / Audit Officer immediately and should not be held up for discussion in the Finance Depar tment/Vigilance Department meeting. It shall be ensured by the departmenta l authority/local authority prior to appearing before the meeting that the discr epancy pointed out to Audit have been duly taken notice of by the Audit, so that a complete picture is availa ble in the meeting as regards the fa cts. (22) Quantum of Audit : The accounts of Local Author ity subject to the Mizoram Local funds (Accounts and Audit ) Act,2006, sha ll be a udited 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 Audit : Notwithstanding anything cont ained under Section 5 a nd 6 of the Act , the Director of Loca l funds Audit shall conduct audit including verification of cash balances of various State Government Departments/Bodies/ Boar ds/Public Sector Under takings/ Societies etc not included in ‘local funds’ in consulta tion with the Government/Finance Department. T he report perta ining t o surpr ise verification of cash balance shall be reported separately and directly to the Finance Department and shall not be included in the Audit Report. T he Director of Local F unds Audit sha ll exercise general supervision and control over the discharge by the auditors of t heir duties under the Act. (24) Condonation of Payments : Not withstanding anything contained under Section 5 and 10 of the Act: The Director of Loca l F unds Audit may condone a pa yment made from local fu nd which may appear to him to be contr ary to law or r ule provided that : (i) in his opinion, there was no negligence or misconduct on the part of the person ma king or a uthorising such payments. (ii) such payment was bonafide and a similar payment from the same local fund had not been condoned befor e. (iii) such payment does not exceed Rs 2000.00 The Director of Local Funds Audit shall submit a repor t of all such condona tions, with the reason for each condonations to the Tribunal. (25) Summons: S ummons issued by the Director of Local Funds Audit under S ection 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) Recor ding 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 : The Auditor s while conduct ing the audit of the local fu nd should strictly follow the general instructions and guidelines provided in Mizoram Audit Manual,2011. ( 2 8 ) Au dit Fee : Whenever any audit of the accounts is r equir ed to be undertaken by the Department, an appropriate amount of Audit Fee prescribed by the Government should be charged aga inst the authority or author ities proposed to be audited. The Audit Fee should be realized in advance accor ding to Audit programme and shall b e credited to the revenue of the State Government under the appropr iate Head of Accounts. A demand note for Audit fee s hall be sent to the authority proposed to be audited for realization of audit fee in adva nce. - 12 - Ex-61/2013 20. POWER OF DIRECTOR OF LOCAL FUNDS AUDIT TO SURCHARGE OR CHARGE ILLEGAL PAYMENTS OR LOSSES INCURRED AND PROCEDURE TO BE FOLLOWED IN CHARGE OR SURCHARGE PROCEEDINGS AS PROVIDED UNDER SECTION 10 OF THE ACT :- (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 r ules forward to the Dir ector of Local Funds Audit a proposa l for charge/surcharge action in respect of the cases of illegal pa yments or losses incur red by negligence or misconduct pointed out in the audit Inspection Repor t concerned. T he charge or surcharge proposal shall be in Form appended to these Rules(Appendix-XXV). (2)On receipt of the proposals for charge/surcharge proceedings from the officer/auditor authorised to issue the audit inspection report, the Director of Local Funds Audit shall as early as practicable but before the completion of one month fr om the date of receipt of such proposals, issue, char ge/surcharge notices t o the officer(s) held responsible for the illegal payments or losses detected by t he audit ors. (3) The char ge/surcha rge notice sha ll be in Form appended to these rules(Appendix-XXVI). (4)The charge/surchar ge notices ( in duplicate) along with extra cts of the relevant objections in the audit inspection repor t shall be communicated to the person against whom it is made by registered post with acknowledgement due. (5)The duplica te copy of the charge/surcha rge notice shall be returned, to the Director of Local Funds Audit by the person receiving it, with his dated acknowledgement in proof of ha ving received the notice. (6)Copy of the charge/ surcharge notice shall be issued to the Executive Authority concerned. (7)Unless the person or persons served with a charge / sur charge notice remit , with the allowance of the Dir ector of Local Funds Audit as pr ovided under Sec 10 of the Act , to the Executive Authority concerned the a mount involved in the notice and furnish t he deta ils thereon to the Director of Local F unds Audit within two months, from the date of receipt of the notice, or furnish satisfactor y expla nations, such person shall be served with charge/surcharge certificate under rule 21 of these rules and also in Form appended to these rules(Appendix XXVII). (8)The report showing details of remittance of amounts involved in the charge/surcha rge notices to 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 sha ll 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 corr ect. (9)The charge/surcharge certificate (in duplicate) s hall be communicated to the person aga inst whom it is made, b y registered post with acknowledgement due provided under rule 21 of these rules. (10)The duplicate copy of the charge/surcharge certificate shall be returned to the Director of Loca l Funds Audit by the person r eceiving it with his/her dated acknowledgement affixed on it. (11) The charge/surchar ge certificate shall be served on the persons resp onsible within a period of four months from the date of receipt of the charge/surcharge notice by such person. (12)The Director of Local Funds Audit shall serve on the person responsible for any loss to a local authority supplementary cha rge/sur charge notice or charge/surcha rge certificate relating to the audit report if the circumstances so warrant. (13)Every sum charged/surcharged by the Director of Local F unds Audit on any person shall be remitted by such person to the Executive Authority within one month from the date of receipt of s uch cha rge/sur charge certificate, unless within that time such person files an applica tion before the Tribunal provided under Sec 2(7) and Sec 5(2) of the Act a gainst the decision of the Auditor. Such amount, if not so pa id or such amount as the Tribunal shall decla re to be due under Section 13 of the Act shall be recoverable as provided under Section 14 of the Act, a s if it were arrears of public r evenue due on land and shall be credited to t he same local fund. - 13 -Ex-61/2013 21. POWER OF DIRECTOR OF LOCAL FUNDS AUDIT TO CONDUCT AUDIT ON THE ACCOUNTS OF LOCAL BODIES As recommended by the Thirteenth Finance Commission in its report at paragraph 10:121 a nd 10:161, the Director of Local Funds Audit shall conduct audit on the a ccounts of the Local Authority in accordance with the Technical Guidance and Supervision of the Comptroller Audit or General of India and the Annual Report of the Dir ector of Local Funds Audit on such audit must be placed duly before the State Legislative Assembly in due course. Also the responsibility of Certification of a ccounts and the statutory audit of the Local Authority shall rest with the Director of Local Funds Audit who will cont inue to function under the administr ative control of the F inance Department. 22. PROCEDURE FOR SERVING CERTIFICATE 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 r egistered post (acknowledgment due) to the persons concerned and notwithstanding the fact tha t the r egistered cover is not accepted by the addressee. The Charge Certificate shall be served in accordance with Form (Appendix XXVII) appended to these rules. By Or der, L. N. Tochhawng, Fina nce Commissioner, Government of Mizoram. - 14 - Ex-61/2013 APPENDIX –I (See Rule 5(1) Detailed Heads of Accounts with description A/c Description REVENUE/ RECEIPT S 2.Grants 2.1From Government 2.2From others Total 3.Loans 3.1(a ) From Bank 3.2(b) From Other Source 4.Income on Investments and Deposits 4.1(a ) Ear marked/Endowment F und 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 Sa le of Assets 6.2(b) on Sale of Publica tion 6.3(c ) on S ale of Investments/Deposits 6.4(d) Others (Specify) 7.Gifts 8.Fees/Fines/Cha rges 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.Recover ies from S taff 10.1(a) HBA/MCA/SCA/CA 10.2(b) Recoupment of GPF Advance paid to Deputationists 10.3(c) Others (Specify) 11.Contributions 11.1(a) Health Care Scheme 11.2(b) CPF/GPF 11.3(c) Insurance Scheme 11.4(d) Others (Specify) 12.Remitta nce 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.Miscella neous Income 15.Any Other (Specify) EXPENDITURE 16ESTABLISHMENT EXPENSES 16.1Pay & Allowa nces 16.1.1 Chairman a nd Members 16.1.2 Officers and Staff 16.2Allowances and Bonus 16.2.1 Overtime Allowances/ Honora rium 16.2.2 Payment by P rofessional & Other Services 16.2.3 Other Benefits 16.3Travelling Expenses 16.3.1 Chairman a nd Members 16.3.1 (i) Overseas 16.3.1 (ii) Domestic 16.3.2 Officers and Staff 16.3.2 (i) Overseas 16.3.2 (ii) Domestic 16.4Medical & Health Care/ Medical Treatment 16.5Contr ibution to Provident Fund 16.6Contribution to Other F unds 16.7St aff Welfa re Exp ens es 16.8Consultation Fee 16.9Other Establishment Expenses 17ADMISNISTRATIVE EXPENSES 17.1Purcha ses 17.2Labour & P rocessing Cha rges 17.3Elect ricity & Power 17.4Water Charges 17.5Insur a nce 17.6Repa ir and Maintenance 17.7Rent.Ra te & Tax es 17.8Motor Vehicle - 16 - Ex-61/2013 17.9Postage,Telephone & Communication Cha rges 17.10Printing & Stationery 17. 11Seminar s & Workshops/Conference 17.12Subs cription/Membership Fee 17.13Fees 17.14Audit/Legal Fee 17.15Hospitality Expenses 17.16Provision for Bad & Dopubtful Debt 17.17Bad Debt Wr itten Off 17.18Advertisement and Publicity 17.19Other s ( to b e specif ied) 17.20Hire and Conveyance 17.21Publications 17.22Other Offic e Ex pens es 18.Investments and Deposits 18.1Investments 18.2Deposits 19.Loa ns and Advances 19.1To Employees 19.1.1 HBA/MCA/CA 19.1.2 Other Advances (to be Specify) 19.2To Supplier s and Contractors 19.3To other (specify) 20.Other Adjustment or Remitta nces 20.1License Fee 20.2HBA/HUDCO/LIC 20.3MCA/SCA/CA 20.4SGEGIS/CGEGIS 20.5Insur a nce 20.6Surchar ge 20.7GPF 20.8Other (specify) 21.Contributions 21.1Pension & L eave Sa lary C ontribution 21.2Other Contr ibutions (to be Specified) 22.Repayment on Loans 22.1Principal 22.2Interest 23.Expenditure on Fixed Assets and Capita l Work-in-Progress 23.1La nd 23.2Buildings 23.4Furnitures & Fixtures 23.5Machinery & Equipments 23.6Motor Vehicles 23.7Books & Publications 23.8Any Other (to be specified) 24.Loss on sale of Assets 25.Miscellaneous / Other Expenditure TOTAL - 17 -Ex-61/2013 APPENDIX - II (See Rule 5(5)(1)) RECEIPTS AND PAYMENTS ACCOUNTS FOR THE PERIOD/YEAR ENDING______ (Amount in Rupees) Head R E C E I P T SCURPRE Head P A Y M E N T SCURPRE of A/cRENT VIOUS of A/cRENT VIOUS or A/cYEAR YEAR or A/cYEAR YEAR codeCode To opening Balances1. 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(i v) 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 2To Grants Received2. 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 3To Loan taken(g) Rent, Rate & Taxes (a ) From Bank(h) Vehicle running & maintenance (b) From Other Sources(i) Postage, Telephone and 4To Income on Investment from17Communication Charges (i) Earmark/ Endow Fund(j) Printing & Stationery (ii) Own Funds(k) Expenses on Seminar/Workshop 5To 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 6To 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/Deposits3. 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 SCURPRE Head P A Y M E N T SCURPRE of A/cRENT VIOUS of A/cRENT VIOUS or A/cYEAR YEAR or A/cYEAR YEAR codeCode 7To Gifts4. (I) By Advances to Staff To 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 To 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 employeesRemittances (d) Others (Specify)19-20(a) GPF/CPF recovered from To Recoveries from StaffDeputationists (a ) HBA/MCA/SCA/CA(b) License Fee “( b) Recoupment of GPF 10Advance paid to Deputationists”(c) Postal Life Insurance (c ) Principal amount of Loans & Advances(d ) HBA (d) Others (Specify)(e ) Motor/Computer Advance To 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 To Remittance Receipts(b) Pension & Leave Salary (a) License Fee21(c) Other Contributions (to be (b) HBA/HUDCO/LIC/specified) (c) MCA/SCA/CA 12(d ) SGEGIS/CGEGIS22 6. Repayment of Loans (e) Insurance7. By Expdr on Fixed Assets and (f) SurchargeCapital Work-in-Progress (g ) GPF(a) Land (h) Others (Specify)(b) Building(s) To Debt/Deposit Receipts23(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 13(iii) Others (Specify)(g) Any Others (b ) Other Deposits24Loss on Sale of Assets (i) Security Deposit25Miscellaneous/Other Expenditure (ii) Earnest Money Deposit (iii) Others (Specify)8. By Closing Balances 14Miscellaneous Income(a) Cash in Hand 15Any Other (Specify)(b ) Bank Balance (i) In Current Accounts (ii) In Deposit Accounts (iii) In Saving Accounts TOTAL TOTAL Secretary Member (Finance) Chairman - 19 -Ex-61/2013 APPENDIX - III (See Rule 5(5)(2)) INCOME AND EXPENDIT URE ACCOUNTS FOR T HE PERIOD/YEAR ENDED_____ (Amount in Rupees) INCOMESche C/P/EXPENDITURESche C/ P/ dule Year Yeardule Year Year 1 By Grants/Subsidies1. To Establishment Expenses 1.1 Govt. of India1.1 Pay & Allcs of Chairman & 1.2 State Govt.Members 1.3 Other Sources1.2 Pay & Allcs of Officers 2 By Sales/Services1.3 Pay & Allcs of Staff 3 By Seminars/Conferences1.4 Honorarium 4 By Consultancy1.5 Overtime Allowances 5 By Fees/Subscriptions/Fines1.6 Medical & Health Care 5.1 Fee for petition1.7 Bonus 5.2 Other charges1.8 Any other Charges 5.3 Fines2. To Payment of Professional 5.4 Any Otherand other services 6 By Investment ( from Earmark3.To Travelling Expenses ed/endowed fund transfer3.1 Foreign to fund3.2 Domestic 7 By Royalty/Publications etc4. To other Administrative 7.1 RoyaltyExpenses : 7.2 Publications4.1 Seminar & Conference 8 By Interest4.2 Telephone & Fax 8.1 Interest on Deposit4.3 Rent, Rate & Taxes 8.2 Int. on Loan & Advances4.4 Newspapers/Periodicals 8.3 Int on Investment4.5 Advt and Publicity 8.4 Int on Cash at Bank4.6Postage and Telegram 8.5 Any Other (to be specified4.7 Liveries 9 By Other Income4.8 Water & Electricity 9.1 Medical & Health Care4.9 Any Other 9.2 Gain on sale of assets5. To Stationery & Printing 9.3 Staff Car recoveries6. To Publications 9.4 Any other7. Misc and other expenses 8. To Repair & Maintenance 8.1 Buildings 8.2 Mechinery & Equipment 8.3 Furnitures & Fixtures 8.4 Vehicles 9. To Petrol and Lubricants 10 To Hospitality Expenses 11. To Audit Fee 12. To Legal Charges 13. To Provident Fund and other Contributions - 20 - Ex-61/201313.1 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 Contribution 13.6 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 Fund 15.2 CGEIS (i) Saving Fund (ii) Insurance Fund 16. To Depreciation 17. To Loss on Sale of Assets 18. To Bad Debts 10 By Excess of Expdr over19. To Excess of Income over income (transferred to CapitalExpenditure (Transferred to Fund Account)Capital Fund Account) T O T A LT O T A L Secretary Member (Finance) ChairmanINCOMESche C/P/EXPENDITURESche C/ P/ dule Year Yeardule Year Year - 21 -Ex-61/2013LIABILITIESSche C/P/ASSETSSche C/ P/ dule Year Yeardule Year Year1. Capital Fund1. Fix ed Assets 1.1 Add Excess of Income ov er2. Captial W ork-i n-Progress Ex penditure3. Adv ances 1.2 Less Excess of Ex pdr ov er3.1 Festiv al Adv ances Incom e3.2 Other Adv ances 2. Other Funds4. Deposits 2.1 Prov ident Funds4.1 Security Deposits 2.2 Other(to be specified)4.2 Petrol Account 3. Reserves and Surpluses4.3 Any Other (to be specified) 4. Earmarked/Endowment5. Loans and Adv ances Funds6. Gifts and Donations 5. Secured Loans & Borrowings7. Sundry Debtors 5.1 From Gov ernment8. Payment Made to PW D 5.2 From Othersfor Works 6. Unsecured Loans &9. Cash and Bank Balances Borrowings9.1 Cash at Bank 7. Deferred Credit Liabilities9.2 Cash-in-hand 8. Current Liabilities &9.3 Imprest Prov isions 9. Sundry Creditors T O T A LT O T A L Secretary Member (Finance) ChairmanAPPENDIX - 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 RECEIPTSPAYMENTS Cr123456789101112131415 Date Vr No & Da teParticulars of TransactionLedger FolioCash Bank To ta l Date Vr No & Da teParticulars of TransactionLedger FolioCash Bank Total Initial of DDOAPPENDIX - VI (See Rule 5(9)(2)) REGISTER of LEDGER Name of Account :- For the month of _____________________ DrCrDa teParticularsHead of A/c orCB/JFAmountDa teVoucherParticularsCB/JFAmount Account Code NoNo & Date 12345678910 N o t e : 1. Pages of Ledger shall be machine numbered 2. Separate page shall be alloted to each Account. 3. Index shall be prepared in the of Ledger to show page 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 next month 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 :- Da teParticulars ofHead of A/C orLFDEBIT(Rs)CREDIT(Rs) TransactionsAccount code No. 123456APPENDIX – VIII (See Rule 5(9)(4)) REGISTER OF TEMPORARY ADVANCESl.Kind of Head of A/C or To whom Sanction Amount Date ofVoucherLedgerAmo unt REMARKS No. Advances Account Code sanctioned No&Date Sanctioned Payment No & DateFoliopaid 1234567891011 - 24 - Ex-61/2013 APPENDIX – IX (See Rule 5(9)(5)) MONEY ORDER/CHEQUE/BANK DRAFT RECEIVED REGISTER Sl.From whomPurpose for whichMO/ChequeAmountInitialRemarks No.ReceivedreceivedBD No . & Da teof DDO 1234567APPENDIX – X (See Rule 5(9)(6)) REGISTER OF CHEQUE BOOK Sl. No. Name of BankCheque Book No. No. of Cheque LeavesFirst & Last Cheque No.Da ted Initial of Accountant 12345 - 25 -Ex-61/2013 APPENDIX – XI (See Rule 5(9)(6)) CHEQUE ISSUE REGISTER Da teTo whomPurposeChequeAmountSignatureCashRemarks IssueNo . & Da teof DDO Book/LF 12345678APPENDIX – XII (See Rule 5(9)(7)) REGISTER OF REMITTANCE INTO BANK/TREASURY Sl . Particular ofChallan No/Cash Book/Head of Accounts/ Amo untRemittancesInitials of REMARKS No. Transactions Letter No & Date Ledger Folio No Account Code No(Rs)Treasury Bank Accountant 123456 7 8910 - 26 - Ex-61/2013 APPENDIX – XIII (See Rule 5(9)(9)) REGISTER OF MONEY ORDER/POSTAL ORDER/BANK DRAFT DISPATCHED Sl.Purpose ofTo whomMO/PO/BDAmountSignatureREMARKS No.DispatchedIssuedNo . & Da teof DDO 1234567APPENDIX - XIV (See Rule 5(9)(10)) STOCK REGISTER123456789101112131415161718 Date Cash Book/ Ledger FolioOpe- ning Ba- lanceFrom whom recei- vedBill No & Da teQuan- tity Recei- vedRa te AmountTotal (4+7)Sig of Store OfficerDa te of IssueTo whom recei- vedQuan- tity IssuedInitial of Reci- pientClosing Balance (10+14)Signa- ture of Store OfficerRe- marksSl. No. - 27 -Ex-61/2013 APPENDIX - X V (See Rule 5(9)(11)) RECEIPTS AND PAYMENTS ACCOUNTS FOR THE MONTH OF ______ (Amount in Rupees) Head R E C E I P T SCURPRE Head P A Y M E N T SCURPRE of A/cRENT VIOUS of A/cRENT VIOUS or A/cYEAR YEAR or A/cYEAR YEAR codeCode To opening Balances1. 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(i v) 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 2To Grants Received2. 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 3To Loan taken(g) Rent, Rate & Taxes (a ) From Bank(h) Vehicle running & maintenance (b) From Other Sources(i) Postage, Telephone and 4To Income on Investment from17Communication Charges (i) Earmark/ Endow Fund(j) Printing & Stationery (ii) Own Funds(k) Expenses on Seminar/Workshop 5To 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 6To 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/Deposits3. By Investment and Deposit made (d) Others (Specify)(a ) Investment 18(b) Deposits - 28 - Ex-61/2013 7To Gifts4. (I) By Advances to Staff 8To 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(I I) By Contingent Advances (e) Others (Specify)(a ) Advance to PWD 9To 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 employees19&20 Remittances (d) Others (Specify)(a) GPF/CPF recovered from 10To Recoveries from StaffDeputationists (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 11To 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 12To Remittance Receipts(b) Pension & Leave Salary a) License Fee21(c) Other Contributions (to be (b) HBA/HUDCO/LIC/specified) (c) MCA/SCA/CA (d ) SGEGIS/CGEGIS22 6. Repayment of Loans (e) Insurance7. By Expdr on Fixed Assets and (f) SurchargeCapital Work-in-Progress (g ) GPF(a) Land (h) Others (Specify)(b) Building(s) 13To 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 Deposits24Loss on Sale of Assets (i) Security Deposit25 Miscellaneous/Other Expenditure (ii)Earnest Money Deposit (iii) Others (Specify)8. By Closing Balances 14Miscellaneous Income(a) Cash in Hand 15Any Other (Specify)(b) Bank Balance (i) In Current Accounts (ii) In Deposit Accounts (iii) In Saving Accounts TOTAL T OTAL SecretaryMember (Finance)ChairmanHead R E C E I P T SCURPRE Head P A Y M E N T SCURPRE of A/cRENT VIOUS of A/cRENT VIOUS or A/cYEAR YEAR or A/cYEAR YEAR codeCode - 29 -Ex-61/2013 APPENDIX - XVI (See Rule 5(9)(12)) REGISTER OF MONTHLY ACCOUNTS OF RECEIPTS AND PAYMENTS (EXPENDIT URE) HEAD OF ACCOUNTS/ACCOUNT CODE NO : RECEIPTS1234567891011121314 Object HeadAPRIL MAYJUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER JANUARY FEBRUARY MARCHTOTAL FOR THE YEAREXPENDITURE1234567891011121314 Object HeadAPRIL MAY JUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER JANUARY FEBRUARY MARCH TOTAL FOR THE YEARTOTAL TOTAL - 30 - Ex-61/2013 APPENDIX – XVII (See Rule 5(9)(13)) BILL REGISTER Sl. No.Particulars ofBillBillDate of DrawalRemarks BillNo . & Da teAmountEncashment 123456APPENDIX - XVIII (See Rule 5(9)(14)) REGISTER OF FIXED ASSETS12345678910111213 Sl. No.Name of AssetsSl. No./ Model etc of the AssetLedger FolioVr. No & DateA m o u n t ID No. assigned to the Asset/ Parinted on the AssetDate of DisposalReason of disposalType of DisposalAmount involvedSignature of Store OfficerRemarksNote : 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/ BankName of BranchCash Book/ LFType of Deposit/ InvestmentNo & DateAmount DepositedDate of MaturityMaturity ValueEncashment Voucher No & DatePrincipal Interest RemarksAPPENDIX – XX (See Rule 5(9)(16)) LEDGER FOR INVESTMENT Sl. Particular of Cash Book To whom OpeningAmountTotalEncashmentNe t a mou nt Total depo- No. TransactionFolioinvestedBalance Deposited/ Amo untPrincipal Interest deposited sits to the InvestedDepositedAmount Received during the end of the month (5-6) month (4+8) 123456789 - 32 - Ex-61/2013 APPENDIX - XXI (See Rule 5(9)(17)) REGISTER OF BANK INTEREST (RECEIPTS & PAYMENTS)1234567891011121314 Da teName of BankBank A/c NoName of Scheme/ Fund against which interest was accruedCash Book/ LFOpening BalanceInterest AmountTotal InterestDate Cash Book/ LFPurpose of paymentAmount PaidClosing BalanceRemarks RECEIPTSEXPENDITURE/PAYMENTS APPENDIX – XXII (See Rule 18(4)) ANNUAL ACCOUNTS Name of Local authority: 1234567891011Name/purposeof grant Opening/balance No. &dateof sanction order Amountof grant Remarks (extention ofperiod ofutilisation/ diversionof purposelapsedgrantetc.may bespecified) Details oftransfercredit Period ofutilisation Total Name of work forwhichutilised Amountexpended Unspentbalance ofgrantExecutive Authority - 33 -Ex-61/2013 APPENDIX – XXIII (See Rule 18(4)) ANNUAL ACCOUNTS Name of Local Authority:Executive Authority. APPENDIX-XXIV (See rule 19(13)) OBJECTION STATEMENT Authorised Officer/Auditor 12345678 Purpose of loan No. &date ofsanction order Amountof loan Details oftransfer credit Opening Balance if any Total Amount utilisedduring the year Unspentbalance(1)(2)(3)(4)(5)(6)(7)(8) VoucherNo. Date Particularsof Payment Objection orSuggestion(with signatureand date of teh Auditor Last date fixed bythe auditor forreturn of theaudit objectionstatement Reply of Localauthority/Localfund (wi th signature, date and designation) Note ofadmissionor freshremarks bythe auditor Further remarksof the localAuthority/Local Fund Final remarksof the Auditor - 34 - Ex-61/2013 APPENDIX- XXV [See Rule 20(1)] Cha rge/Sur char ge P r oceedings 1.Name of Local Authority : 2.Year of audit report : 3.Date of audit : 4.Name of personnel in the audit ba tch: 5.Deta ils 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 t he resp onsibility on him : Authorised Officer/Auditor - 35 -Ex-61/2013 APPENDIX – XXVI[See Rule 20(3)] Cha rge Notice Office of the Chief Controller of Accounts Accounts & Treasuries, Mizoram, Aizawl. No ........................................ Dated ............................................. To Sri ................................................................... ......................................................................... Sub:- Report on the audit of accounts of ............................................ for the year ............ Loss sustained to the funds Char ge 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 ........................................... issue in the reference cited and to state that a sum of Rs .......................................has been lost to the funds of the .........................................................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 resp onsible for the said loss for the reasons stated below and hence t he amount involved is recover able from 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) of the Mizoram Local F und Account & Audit Act, 2006. You a re allowed a period of two months fr om the date of r eceipt of this notice to int imate the deta ils of remittance or to file statement of explanation, fa iling which the said amount will be cha rged on you. Receipt of this notice ma y 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 the objections on expiry of the period of 2 months mentioned above). Director of Local Funds Audit - 36 - Ex-61/2013 APPENDIX – XXVII [See Rule 20(7) & Rule 22] Office of the Chief Controller of Accounts, Accounts & Treasuries, Mizoram, Aizawl. No ....................................Dated ..................................... 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 .................) and hence.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 reference No...........dated.............. In this office notice No ................... dated…….. Sri/ Smt................was requested to remit the said amount of Rs ................. to the credit of................ and to intimate the deta ils thereon to this office within t wo months or to state within two months why the amount should not be char ged aga inst him/her in exercise of the powers conferred under section 10 of the Mizoram Local Fund Accounts & Audit Act 2006. The above notice was served on him/her by registered post with acknowledgment due along with the extract s of the relevant objections in the audit report and he/she has acknowledged the receipt of the notice on ...... ........ ....... that intimation regar ding the remittance of the said 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 so far. The explanation dated ........ furnished by Sri/Smt ......................... to the charge 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 thus charged 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 of receipt of this certificate, fa iling which the matter should be for warded to the Tribunal in exercise of the powers conferred under section 10 of the Mizora m 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 AuditPublished 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, Friday 8.2.2013 Magha 19, S.E. 1934, Issue No. 60 NOTIFICATION No.LA. 1/LEGN/2008/66, the 6th February, 2013. The following order of the Governor of Mizoram dated 6th February, 2013 is hereby published for information : “ O R D E R In exercise of the powers conferred by Clause (1) of Article 174 of the Constitution of India , I, Vakkom Purushothama n, Governor of Mizoram, do hereby summon the Sixth Legislative Assembly of the State of Mizoram to meet for its T hirteenth Session on a nd from 12th da y of Mar ch, 2013 onwar ds, at 10:30 A.M. in the Legislative Assembly House at Aizawl. VAKKOM PURUSHOTHAMAN GOVERNOR” Ngurtha nzuala, Secretary.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, Monday 18.2.2013 Magha 29, S.E. 1934, Issue No. 74 ELECTIONCOMMISSION OFINDIA Nirvachan Sa dan, Ashoka Road, New Delhi-110001 Dated : 15th February, 2013 26 Magha, 1934 (Saka) NOTIFICATION No. 154/MZ/2013-EPS :-In exercise of the powers conferr ed by sub-section (1) of Section 13A of the Representation of the People Act, 1950 (43 of 1950), the Election Commission of India , in cons ultation with the Government of Mizor am, hereby nominates S hri Ashwani Kumar, IAS (AGMU : 92) as the Chief Electoral Officer for the State of Mizoram with effect from 1st March, 2013 and until further orders vice Sh. K. Riachho, IAS who is r etiring on superannua tion on 28.2.2013. 2.Shri Ashwani Kumar, IAS shall cease to hold and hand over forthwith the charge of all or any char ges of work under the Government of Mizoram, which he may be holding before such a ssumption of office. 3.Shri Ashwani Kumar, IAS while functioning as the Chief Electora l Officer, Mizoram sha ll not hold any additional cha rge wha tsoever under the Government of Mizoram except tha t he should be designated Secr etary to the Government in charge of Election Depa rtment in the State Secretar iat. By Or der, K. Ajay Kumar, Principal Secretary.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, Friday 8.2.2013 Magha 19, S.E. 1934, Issue No. 59 NOTIFICATION No.A.45011/1/2008-LJE, the 29th January, 2013. In exercise of the power s conferred under Section 153 of the Electricity Act, 2003 (Centr al Act No. 36 of 2003) and with the concurr ence of the Hon’ble Gauhati High Court conveyed under their No. HC. VII-330/2012/27-41/A dt. 3rd January, 2013, the Governor of Mizoram is pleased to constitute the following courts as Special C ourts for the purposes of the said Act, namely - Name of CourtTer r itor ial Jurisdiction1.2nd C ourt of Addl DistrictWhole of Aizawl Judicial District comprised of Aizawl, Kola sib, & Sessions Judge at AizawlMamit, Champhai and Serchhip Administrative Districts. 2.1st Court of Addl. DistrictWhole of Lunglei Judicial Distr ict comprised of Lunglei, & Sessions Judge at Lunglei Lawngtlai and Sa iha. The Officers holding the Courts indicated at above shall hold t he post of Special Judge under the provision of the Electricit y Act, 2003. This supersedes the earlier notifications, if any, issued in this respect. By order etc. P. Singthanga, Secr etary to the Govt. of Mizoram.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, Friday 8.2.2013 Magha 19, S.E. 1934, Issue No. 58 NOTIFICATION No.H.11011/1/2013-CEO, the 6th February, 2013. In pursuance of Election Commission of India’s order No. 509/75/2004/JS-I dated 15.4.2004 which was issued in consonance with Supreme Court’s order dated 13th April, 2004 relating to advertisement of political nature on TV Channel, Radio and cable networks, a Scrutiny Committee to deal with applications by political p arties and organizations is hereby constituted with the following members : 1.Joint Chief Electoral Officer-Chairman 2.Distr ict Election Officer, Aizawl-Member 3.Depu ty Dir ector, PIB-Member The Committee will entertain applications for certification for advertisements on Television Channel, Radio and ca ble network made by the following :- a)All registered political pa rties having their headquarters in Aizawl. b)All or ganizations or gr oup of persons or associations having their registered offices in Mizora m. K. Riachho, Chief Electoral Officer, Mizoram, Aizawl.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/500