The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per page VOL - XLII Aizawl, Friday 8.2.2013 Magha 19, S.E. 1934, Issue No. 54 NOTIFICA NOTIFICA NOTIFICA NOTIFICA NOTIFICA TION TION TION TION TION No.J.1 No.J.1 No.J.1 No.J.1 No.J.1 101 101 101 101 101 1/3/2013-GAD/40-41, the 31 1/3/2013-GAD/40-41, the 31 1/3/2013-GAD/40-41, the 31 1/3/2013-GAD/40-41, the 31 1/3/2013-GAD/40-41, the 31 st st st st st January January January January January , 2013. , 2013. , 2013. , 2013. , 2013. In supersession of Planning Department’ s Notification No. G . 28014/54/2006-PLG dt. 9.5.2010 constituting Kolasib District Planning Committee, the Governor of Mizoram is pleased to constitute Kolasib District Rural Development Committee with immediate ef fect and until further order . 2(i) The Committee will consist of a Chairman, a Co-Chairman, a Member Secretary , and members not more than six in number . (ii) The Chairman of the Committee will be appointed by the Chief Minister of Mizoram from time to tim e. (iii) Co-Chairman and Member Secretary shall be the Deputy Commissioner and Project Director DRDA of the District concerned, respectively . (iv) Members, not exceeding six, will be appointed from the prominent citizens of the District having experience and special knowledge on the recommendation of the Chairman and with the approvalof the Chief Minister . (v) Chairman of the Committee may also invite any official concerned with planning and developmentin the District as special invitee. 3. The functions of the Committee will be as follows :- (i) It will formulate and implement District level plan out of the outlay earmarked as discretionary andincentive fund/separately earmarked to meet the local aspirations. (ii) It will also examine all District level plan proposals under normal State Plan, CSS and other fundingagencies and forward to the State Planning Board along with its recommendations. (iii) It will undertake review and monitoring of all District level plan and projects under State Plan, CSSand under other Central Assistance. (iv) It will also have the power and liberty to draw up developmental projects and schemes considerednecessary for the district. (v) It will endeavor to promote public participation and cooperation in development programmes andexpand local community efforts in the area. 4. JURISDICTION :Kolasib District Development Committee shall comprise all the villages within :(a)Kolasib (ST) Assembly Constituency except District Capital, Kolasib. (b) Serlui (ST) Assembly Constituency . (c) Tuirial (ST) Assembly Constituency . Ashwani Kumar Ashwani Kumar Ashwani Kumar Ashwani Kumar Ashwani Kumar ,, ,, , Commissioner & Secretary to the Govt. of Mizoram, General Administration Department. Published and Issued by Controller , Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/500 - 2 - Ex-52/2013

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per page VOL - XLII Aizawl, Friday 8.2.2013 Magha 19, S.E. 1934, Issue No. 55 NOTIFICA NOTIFICA NOTIFICA NOTIFICA NOTIFICA TION TION TION TION TION No.J.1 No.J.1 No.J.1 No.J.1 No.J.1 101 101 101 101 101 1/3/2013-GAD/42-43, the 31 1/3/2013-GAD/42-43, the 31 1/3/2013-GAD/42-43, the 31 1/3/2013-GAD/42-43, the 31 1/3/2013-GAD/42-43, the 31 st st st st st January January January January January , 2013. , 2013. , 2013. , 2013. , 2013. In supersession of Planning Department’ s Notification No. G . 28014/54/2006-PLG dt. 9.5.2010 constituting Serchhip District Planning Committee, the Governor of Mizoram is pleased to constitute Serchhip District Rural Development Committee with immediate ef fect and until further order . 2(i) The Committee will consist of a Chairman, a Co-Chairman, a Member Secretary , and members not more than six in number . (ii) The Chairman of the Committee will be appointed by the Chief Minister of Mizoram from time to tim e. (iii) Co-Chairman and Member Secretary shall be the Deputy Commissioner and Project Director DRDA of the District concerned, respectively . (iv) Members, not exceeding six, will be appointed from the prominent citizens of the District having experience and special knowledge on the recommendation of the Chairman and with the approvalof the Chief Minister . (v) Chairman of the Committee may also invite any official concerned with planning and developmentin the District as special invitee. 3. The functions of the Committee will be as follows :- (i) It will formulate and implement District level plan out of the outlay earmarked as discretionary andincentive fund/separately earmarked to meet the local aspirations. (ii) It will also examine all District level plan proposals under normal State Plan, CSS and other fundingagencies and forward to the State Planning Board along with its recommendations. (iii) It will undertake review and monitoring of all District level plan and projects under State Plan, CSSand under other Central Assistance. (iv) It will also have the power and liberty to draw up developmental projects and schemes considerednecessary for the district. (v) It will endeavor to promote public participation and cooperation in development programmes andexpand local community efforts in the area. 4. JURISDICTION :Serchhip District Development Committee shall comprise all the villages within :(a)Serchhip (ST) Assembly Constituency except District Capital, Serchhip. (b) Tuikum (ST) Assembly Constituency . (c) Hrangturzo (ST) Assembly Constituency . Ashwani Kumar Ashwani Kumar Ashwani Kumar Ashwani Kumar Ashwani Kumar ,, ,, , Commissioner & Secretary to the Govt. of Mizoram, General Administration Department. Published and Issued by Controller , Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/500 - 2 - Ex-52/2013

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per page VOL - XLII Aizawl, Friday 8.2.2013 Magha 19, S.E. 1934, Issue No. 56 NOTIFICA NOTIFICA NOTIFICA NOTIFICA NOTIFICA TION TION TION TION TION No.J.1 No.J.1 No.J.1 No.J.1 No.J.1 101 101 101 101 101 1/3/2013-GAD/36-37, the 31 1/3/2013-GAD/36-37, the 31 1/3/2013-GAD/36-37, the 31 1/3/2013-GAD/36-37, the 31 1/3/2013-GAD/36-37, the 31 st st st st st January January January January January , 2013. , 2013. , 2013. , 2013. , 2013. In supersession of Planning Department’ s Notification No. G . 28014/54/2006-PLG dt. 9.5.2010 constituting Champhai District Planning Committee, the Governor of Mizoram is pleased to constitute Champhai District Rural Development Committee with immediate ef fect and until further order . 2(i) The Committee will consist of a Chairman, a Co-Chairman, a Member Secretary , and members not more than six in number . (ii) The Chairman of the Committee will be appointed by the Chief Minister of Mizoram from time to tim e. (iii) Co-Chairman and Member Secretary shall be the Deputy Commissioner and Project Director DRDA of the District concerned, respectively . (iv) Members, not exceeding six, will be appointed from the prominent citizens of the District having experience and special knowledge on the recommendation of the Chairman and with the approvalof the Chief Minister . (v) Chairman of the Committee may also invite any official concerned with planning and developmentin the District as special invitee. 3. The functions of the Committee will be as follows :- (i) It will formulate and implement District level plan out of the outlay earmarked as discretionary andincentive fund/separately earmarked to meet the local aspirations. (ii) It will also examine all District level plan proposals under normal State Plan, CSS and other fundingagencies and forward to the State Planning Board along with its recommendations. (iii) It will undertake review and monitoring of all District level plan and projects under State Plan, CSSand under other Central Assistance. (iv) It will also have the power and liberty to draw up developmental projects and schemes considerednecessary for the district. (v) It will endeavor to promote public participation and cooperation in development programmes andexpand local community efforts in the area. 4. JURISDICTION :Champhai District Development Committee shall comprise all the villages within :(a)Champhai North (ST) Assembly Constituency , excluding Champhai Town Area. (b) Champhai South (ST) Assembly Constituency , excluding Champhai Town Area. (c) Lengteng (ST) Assembly Constituency . Ashwani Kumar Ashwani Kumar Ashwani Kumar Ashwani Kumar Ashwani Kumar ,, ,, , Commissioner & Secretary to the Govt. of Mizoram, General Administration Department. Published and Issued by Controller , Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/500 - 2 - Ex-52/2013

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per page VOL - XLII Aizawl, Friday 8.2.2013 Magha 19, S.E. 1934, Issue No. 59 NOTIFICA NOTIFICA NOTIFICA NOTIFICA NOTIFICA TION TION TION TION TION No.A.4501 No.A.4501 No.A.4501 No.A.4501 No.A.4501 1/1/2008-LJE, the 29 1/1/2008-LJE, the 29 1/1/2008-LJE, the 29 1/1/2008-LJE, the 29 1/1/2008-LJE, the 29 th th th th th January January January January January , 2013. , 2013. , 2013. , 2013. , 2013. In exercise of the powers conferred under Section 153 of the Electricity Act, 2003 (Central Act No. 36 of 2003) and with the concurrence 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 Courts for the purposes of the said Act, namely - Name of Court Territorial Jurisdiction 1. 2nd Court of Addl District Whole of Aizawl Judicial District comprised of Aizawl, Kolasib, & Sessions Judge at AizawlMamit, Champhai and Serchhip Administrative Districts. 2. 1st Court of Addl. District Whole of Lunglei Judicial District comprised of Lunglei, & Sessions Judge at Lunglei Lawngtlai and Saiha. The Officers holding the Courts indicated at above shall hold the post of Special Judge under the provision of the Electricity Act, 2003. This supersedes the earlier notifications, if any , issued in this respect. By order etc. PP PP P . Singthanga, . Singthanga, . Singthanga, . Singthanga, . Singthanga, 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 - 2 - Ex-52/2013

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per page VOL - XLII Aizawl, Friday 8.2.2013 Magha 19, S.E. 1934, Issue No. 60 NOTIFICA NOTIFICA NOTIFICA NOTIFICA NOTIFICA TION TION TION TION TION No.LA. 1/LEGN/2008/66, the 6 No.LA. 1/LEGN/2008/66, the 6 No.LA. 1/LEGN/2008/66, the 6 No.LA. 1/LEGN/2008/66, the 6 No.LA. 1/LEGN/2008/66, the 6 th th th th th February February February February February , 2013. , 2013. , 2013. , 2013. , 2013. The following order of the Governor of Mizoram dated 6th February , 2013 is hereby published for information : “ O R D E R “ O R D E R “ O R D E R “ O R D E R “ O R D E R In exercise of the powers conferred by Clause (1) of Article 174 of the Constitution of India, I, V akkom Purushothaman, Governor of Mizoram, do hereby summon the Sixth Legislative Assembly of the State of Mizoram to meet for its Thirteenth Session on and from 12th day of March, 2013 onwards, at 10:30 A.M. in the Legislative Assembly House at Aizawl. VV VV V AKKOM PURUSHOTHAMAN AKKOM PURUSHOTHAMAN AKKOM PURUSHOTHAMAN AKKOM PURUSHOTHAMAN AKKOM PURUSHOTHAMAN GOVERNOR” GOVERNOR” GOVERNOR” GOVERNOR” GOVERNOR” Ngurthanzuala, Ngurthanzuala, Ngurthanzuala, Ngurthanzuala, Ngurthanzuala, Secretary . Published and Issued by Controller , Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/500 - 2 - Ex-52/2013

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

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per page VOL - XLII Aizawl, Saturday 9.2.2013 Magha 20, S.E. 1934, Issue No. 62 ELECTION COMMISSION OF INDIA ELECTION COMMISSION OF INDIA ELECTION COMMISSION OF INDIA ELECTION COMMISSION OF INDIA ELECTION COMMISSION OF INDIA Nirvachan Sadan, Nirvachan Sadan, Nirvachan Sadan, Nirvachan Sadan, Nirvachan Sadan, Ashoka Road, New Delhi-1 Ashoka Road, New Delhi-1 Ashoka Road, New Delhi-1 Ashoka Road, New Delhi-1 Ashoka Road, New Delhi-1 10001 10001 10001 10001 10001 DIRECTION DIRECTION DIRECTION DIRECTION DIRECTION No. 576/3/EVM/2013/SDR(Bye-LA), No. 576/3/EVM/2013/SDR(Bye-LA), No. 576/3/EVM/2013/SDR(Bye-LA), No. 576/3/EVM/2013/SDR(Bye-LA), No. 576/3/EVM/2013/SDR(Bye-LA), 44 44 4 thth thth th February February February February February , 2013. , 2013. , 2013. , 2013. , 2013. Whereas, Section 61A of the Representation of the People Act, 1951, provides that the giving and recording of votes by Voting Machines in such manner as may be prescribed, may be adopted in such constituencies as the Election Commission of India may , having regard to the circumstances of each case specify; and 2. Whereas, the Commission has considered the circumstances in 08- Algapur Assembly Constituency in Assam, 131-Kalyanpur (SC) Assembly Constituency in Bihar , 271-Chandgad Assembly Constituency in Maharashtra, 08-Chalfilh (ST) Assembly Constituency in Mizoram, 340-Bhatpar Assembly Constituency in Uttar Pradesh, 51- English Bazar , 70-Rejinagar, and 293-Nalhati Birbhum, Assembly Constituencies in W est Bengal and 73- Moga Assembly Constituency in Punjab, and is satisfied that suf ficient number of Electronic Voting Machines are available for taking the poll in the above mentioned Parliamentary Constituencies, the polling personnel are well trained in ef ficient handling of the Electronic Voting Machines and the electors are also fully conversant with the operation of the Electronic Voting Machines; 3. Now, therefore, the Election Commission of India hereby specifies 08- Algapur Assembly Constituency in Assam, 131 -Kalyanpur (SC) Assembly Constituency in Bihar , 271-Chandgad Assembly Constituency in Maharashtra, 08-Chalfilh (ST) Assembly Constituency in Mizoram, 340-Bhatpar Assembly Constituency in Uttar Pradesh, 51-English Bazar 70-Rejinagar , 293- Nalhati Birbhum Assembly Constituencies in West Bengal and 73-Moga Assembly Constituency in Punjab, as the constituencies in which the votes at the current bye-elections to the Legislative Assemblies of the said States notified on 30 th January , 2013, shall be given and recorded by means of Electronic Voting Machines in the manner prescribed under the Conduct oi Elections Rules, 1961, and the supplementary instructions issued by theCommission from time to time on the subject. By order, Ashish Chakraborty Ashish Chakraborty Ashish Chakraborty Ashish Chakraborty Ashish Chakraborty ,, ,, , Secretary . Published and Issued by Controller , Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/500 - 2 - Ex-57/201 1

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per page VOL - XLII Aizawl, Monday 1 1.2.2013 Magha 22, S.E. 1934, Issue No. 65 NOTIFICA NOTIFICA NOTIFICA NOTIFICA NOTIFICA TION TION TION TION TION No.C.19018/1/2010-SWD, the 4 No.C.19018/1/2010-SWD, the 4 No.C.19018/1/2010-SWD, the 4 No.C.19018/1/2010-SWD, the 4 No.C.19018/1/2010-SWD, the 4 th th th th th February February February February February ,2013. ,2013. ,2013. ,2013. ,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 Harassment of Women in Government and Semi-Government Of fices / Institutions, Private and Public Sector Undertakings / Institutions with immediate effect and until further order as follows 1. Secretary , Social Welfare Deptt. -Chairman 2. Secretary or his representative Law & Judicial Deptt. -Member 3. Chairman, Mizoram S tate Commissioner for Women (MSCW) -Member 4. Chairman, Mizoram S tate Social Welfare Board (MSSWB) -Member 5. President, MHIP Gen.Hqrs. Aizawl -Member 6. Representative from DGP , Mizoram -Member 7. Director, Social Welfare Deptt. -Member-Secretary The terms of reference of the Complaint Committee are :- The terms of reference of the Complaint Committee are :- The terms of reference of the Complaint Committee are :- The terms of reference of the Complaint Committee are :- 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 the S tate of Mizoram and submit annual report to the Government including recommendation for remedial me asures. 2. To conduct awareness education among the general public and the employees to prevent sexual ha rassment. 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 appointedby 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 theComplaint Committee shall be treated as Inquiry Report against the accused in the Disciplinaryproceedings 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, Ranbir Singh, Ranbir Singh, Ranbir Singh, 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 - 2 - Ex-71/2013

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per page VOL - XLII Aizawl, Mondayday 1 1.2.2013 Magha 22, S.E. 1934, Issue No. 68 NOTIFICA NOTIFICA NOTIFICA NOTIFICA NOTIFICA TION TION TION TION TION No.B.12018/20/2012-IND, the 7 No.B.12018/20/2012-IND, the 7 No.B.12018/20/2012-IND, the 7 No.B.12018/20/2012-IND, the 7 No.B.12018/20/2012-IND, the 7 thth thth th February February February February February , 2013. , 2013. , 2013. , 2013. , 2013. In the interest of public service and for implementation of National Mission on Food Processing, the Governor of Mizoram is pleased to constitute Specific Project Approval Committee (SP AC) comprising of the following menbers : 1. Principal Secretary , Industries Department, Government of Mizoram -Chairman 2. State Mizoram Director (Director of Industries) -Member Secretary 3. Secretary , Finance Department or his representative not below the -Member rank of Under Secretary 4. Chief Engineer , Public Works Department (Building), -Member or his representative not below the rank of E.E. 5. Superintending Engineer , Public Works Department (Mechanical Circle) -Member or his representative not below the rank of E.E. 6. Superintending Engineer , (Commercial), Office of the -Member Engineer-in-Chief, Power & Electricity Department,or his representative not below the rank of E.E. 7. Representative of Mizoram University concerned with HRD -Member 8. AGM, State Bank of India, Regional Of fice, Aizawl, Babutlang. -Member TT TT Terms of reference of the SP erms of reference of the SP erms of reference of the SP erms of reference of the SP erms of reference of the SP AC will be as follows :- AC will be as follows :- AC will be as follows :- AC will be as follows :- AC will be as follows :- The financial power of the SP AC will be Rs 30 lakh per unit per trade. The SP AC would scrutinize and assess the individual application / project proposals for selection under the scheme. PP PP P .C. Lallawmsanga, .C. Lallawmsanga, .C. Lallawmsanga, .C. Lallawmsanga, .C. Lallawmsanga, Principal Secretary to the Govt. of Mizoram, Industries Department. Published and Issued by Controller , Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/500 - 2 - Ex-71/2013

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per page VOL - XLII Aizawl, Thursday 14.2.2013 Magha 25, S.E. 1934, Issue No. 69 NOTIFICA NOTIFICA NOTIFICA NOTIFICA NOTIFICA TION TION TION TION TION No.K. 1201 No.K. 1201 No.K. 1201 No.K. 1201 No.K. 1201 1/31/201 1/31/201 1/31/201 1/31/201 1/31/201 1-REV 1-REV 1-REV 1-REV 1-REV , the 12 , the 12 , the 12 , the 12 , the 12 th th th th th February February February February February , 2013. , 2013. , 2013. , 2013. , 2013. Whereas by the Government Notification No. K. 1201 1/31/2011-REV dt. 9.2.2012 published in the of ficial Gazette and two daily newspapers, it was notified under section 4 of the Land Acquisition Act, 1894 (Central) Act 1 of 1894 (hereinafter referred to as the “said Act”) that the land specified in the schedule appended to the said Notification was likely to be needed for the purpose namely - Acquisition of Land for construction of drilling site near Phulmawi Village by Oil India Ltd. for exploration of hydrocarbon. Now, therefore, the Government declares under section 6 of the said Act that the said land is required for the public purpose 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 functions of a Collector for all proceedings 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 Collector shall there upon cause the land to be measured and make a plan of the same under Section 8 of the said Act if not already done as per section 4 of the said Act, and dispose of all objections and claims after causing a public notice for not less than 15 days to the persons interested stating the Government’ s intention of taking over the possession of the said land as per section 9 of the said Act. Then, the Collector shall submit a Draft Award to the Government of Mizoram after fulfilling the provisions under section 1 1 of the said Act read with Mizoram Land Acquisition Rules 2010. A plan of the same can be inspected at the Of fice of the Deputy Commissioner, Aizawl till the final award is made under section 1 1 of the said Act. SCHEDULE SCHEDULE SCHEDULE SCHEDULE SCHEDULE District : District : District : District : District : AIZA AIZA AIZA AIZA AIZA WL WL WL WL WL Description of land Description of land Description of land Description of land Description of land Status of Pass & No. Status of Pass & No. Status of Pass & No. Status of Pass & No. Status of Pass & No. Approximate Approximate Approximate Approximate Approximate Area/length Area/length Area/length Area/length Area/length as appended as appended as appended R.L. Rinawma, R.L. Rinawma, R.L. Rinawma, R.L. Rinawma, R.L. Rinawma, Principal Secretary to the Govt. of Mizoram, Revenue Department. - 2 - Ex-69/2013 LAND AREA FOR LOC - 2 AT PHULMA WI Sl. No. Name of landowner Pr esent Addr ess Status of Passes Area in sq. m. 1. Romawia Phulmawi LSC. No. 27/10 84.00 2. Public - do - - 908.93 3. K. Lalhmachhuana - do - VC Pass 1991 53.90 4. Rinsanga - do - VC Pass 2012 138.00 5. Community Hall - do - - 102.90 6. V.K. Muanga - do - VC Pass 1998 540.00 7. Rinmawia - do - PP No. 17/81 594.00 8. Chhuanvawra Tlungvel VC Pass 1999 450.00 9. Manthianga - do - PP No. 242/86 600.00 10. Lalruatfela - do - VC Pass 2012 300.00 1 1. Ramfangzauva - do - VC Pass 1992 585.00 12. K. Lalrinawma - do - VC Pass 2001 1800.00 13. Public - do - - 1117.82 14. Lalhlira - do - VC Pass 2012 720.00 15. Lalauva - do - VC Pass 2001 3780.00 16. Public - do - - 2539.26 17. Chaldailovi Phulmawi PP. 305/83 3240.00 18. Zopari Tlungvel VC Pass 1975 1200.00 19. Hnehzauva - do - VC Pass 1991 1200.00 20. Lalhmingliana - do - PP. No. 303/83 2520.00 21. Marka Pahanga - do - VC Pass 1987 2700.00 22. Zohmingthanga - do - VC Pass 2012 1980.00 23. Zakunga - do - PP. No. 402/81 2700.00 24. Zakunga - do - PP No. 218/82 4500.00 25. Public - do - - 9829.00 26. Public - do - - 4680.00 27. Khawnghina - do - VC Pass 2011 1053.00 28. H. Manhleia - do - LSC No. 447/12 1792.00 29. Lalhmingthanga - do - VC Pass 1982 1926.00 30. Chhuanvawra - do - VC Pass 2009 1728.00 31. Lalrinkima - do - VC Pass 2009 3780.00 32. C. Thanmawia - do - VC Pass 2011 630.00 33. Vanlalthianga - do - PP. No. 12/04 450.00 34. Lalrinawma - do - LSC No. 448/12 299.85 35. Thangbuaia - do - PP. No. 99/1 1 1175.67 36. Lalropuia - do - VC Pass 1975 1139.34 37. Lalropuia - do - VC Pass 1975 11710.80 38. Lalrinawma - do - LSC No. 448/12 19256.35 39. Lalrinkima - do - VC Pass 2009 7561.60 40. Thangbuaia - do - PP. 99/1 1 1196.86 Road Area 62838.28 Plinth Area 39725.61 T ot al Area 102563.89 sq.m. 1103587.46 sq. f t. 76.64 Bighas25.55 Acres 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 page VOL - XLII Aizawl, Thursday 14.2.2013 Magha 25, S.E. 1934, Issue No. 70 NOTIFICA NOTIFICA NOTIFICA NOTIFICA NOTIFICA TION TION TION TION TION No.B. 24016/16/2012-P&E, the 5 No.B. 24016/16/2012-P&E, the 5 No.B. 24016/16/2012-P&E, the 5 No.B. 24016/16/2012-P&E, the 5 No.B. 24016/16/2012-P&E, the 5 th th th th th February February February February February , 2013. , 2013. , 2013. , 2013. , 2013. Whereas the Power & Electricity Department, Government of Mizoram has taken up the Construction works of 1 10 kms, 132KV Single Circuit Transmission line from 132KV Melriat Sub-Station, Aizawl to 132KV Khawiva Sub-Station, Lunglei including one Outgoing Bay at Melriat Sub-S tation, Aizawl and one Incoming Bay at Khawiva Sub-S tation, Lunglei. WHEREAS WHEREAS WHEREAS WHEREAS WHEREAS THE SALIENT THE SALIENT THE SALIENT THE SALIENT THE SALIENT FEA FEA FEA FEA FEA TURES OF TURES OF TURES OF TURES OF TURES OF THE PROTECT THE PROTECT THE PROTECT THE PROTECT THE PROTECT ARE ARE ARE ARE ARE AS UNDER AS UNDER AS UNDER AS UNDER AS UNDER : The scope of the work includes llOkms, 132KV Single Circuit Transmission Line on Tower from Aizawl (Melriat) Sub-S tation to Lunglei (Khawiva) Sub-S tation on a turnkey basis (i.e. Survey , Check Survey , Supply of Tower , Conductor , Erection and S tringing - complete). LOCA TION :Between Aizawl (Melriat) to Lunglei. ESTIMA TE COST :The estimated cost is Rs. 4957.00 lakhs. BENEFITS : The project is aimed at providing regular and quality power supply at 132KV level for distribution to various Sub-Stations in southern part of Mizoram and toenhance revenue collection by way of providing better power supply . This scheme will also facilitate provision of power supply to Multi-Modal T ransport activities between Myanmar and India which is expected to uplift the socio-economic conditions of Mizoram as whole. Now , therefore, a notice is hereby given, inviting licensees and other persons interested who are likely to be affected to make representation on the scheme to the undersigned within a period of 2 (two)months with effect from the date of its publication in the official Gazette for consideration. Ashwani Kumar Ashwani Kumar Ashwani Kumar Ashwani Kumar Ashwani Kumar Commissioner & Secretary to the Govt. of Mizoram, Power & Electricity Department. Published and Issued by Controller , Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/500 - 2 - Ex-69/2013 LAND AREA FOR LOC - 2 AT PHULMA WI Sl. No. Name of landowner Pr esent Addr ess Status of Passes Area in sq. m. 1. Romawia Phulmawi LSC. No. 27/10 84.00 2. Public - do - - 908.93 3. K. Lalhmachhuana - do - VC Pass 1991 53.90 4. Rinsanga - do - VC Pass 2012 138.00 5. Community Hall - do - - 102.90 6. V.K. Muanga - do - VC Pass 1998 540.00 7. Rinmawia - do - PP No. 17/81 594.00 8. Chhuanvawra Tlungvel VC Pass 1999 450.00 9. Manthianga - do - PP No. 242/86 600.00 10. Lalruatfela - do - VC Pass 2012 300.00 1 1. Ramfangzauva - do - VC Pass 1992 585.00 12. K. Lalrinawma - do - VC Pass 2001 1800.00 13. Public - do - - 1117.82 14. Lalhlira - do - VC Pass 2012 720.00 15. Lalauva - do - VC Pass 2001 3780.00 16. Public - do - - 2539.26 17. Chaldailovi Phulmawi PP. 305/83 3240.00 18. Zopari Tlungvel VC Pass 1975 1200.00 19. Hnehzauva - do - VC Pass 1991 1200.00 20. Lalhmingliana - do - PP. No. 303/83 2520.00 21. Marka Pahanga - do - VC Pass 1987 2700.00 22. Zohmingthanga - do - VC Pass 2012 1980.00 23. Zakunga - do - PP. No. 402/81 2700.00 24. Zakunga - do - PP No. 218/82 4500.00 25. Public - do - - 9829.00 26. Public - do - - 4680.00 27. Khawnghina - do - VC Pass 2011 1053.00 28. H. Manhleia - do - LSC No. 447/12 1792.00 29. Lalhmingthanga - do - VC Pass 1982 1926.00 30. Chhuanvawra - do - VC Pass 2009 1728.00 31. Lalrinkima - do - VC Pass 2009 3780.00 32. C. Thanmawia - do - VC Pass 2011 630.00 33. Vanlalthianga - do - PP. No. 12/04 450.00 34. Lalrinawma - do - LSC No. 448/12 299.85 35. Thangbuaia - do - PP. No. 99/1 1 1175.67 36. Lalropuia - do - VC Pass 1975 1139.34 37. Lalropuia - do - VC Pass 1975 11710.80 38. Lalrinawma - do - LSC No. 448/12 19256.35 39. Lalrinkima - do - VC Pass 2009 7561.60 40. Thangbuaia - do - PP. 99/1 1 1196.86 Road Area 62838.28 Plinth Area 39725.61 T ot al Area 102563.89 sq.m. 1103587.46 sq. f t. 76.64 Bighas25.55 Acres

The Mizoram Gazette EXTRA ORDINAR Y Published by Authority RNI No. 27009/1973 Post al Regn. No. NE-313(MZ) 2006-2008 Re. 1/- per page VOL - XLII Aizawl, Tuesday 19.2.2013 Magha 30, S.E. 1934, Issue No. 75 NOTIFICA TION No. A.12018/6/2003-P&AR(GSW), the 1 st Februar y, 2013. In exercise of the powers conferred by the proviso to Article 309 of the Constitution of India, the Governor of Mizoram is pleased to make the following rules regulating the method of recruitment to the post (s ) of Circle Physical Education Officer under School Education Department , Government of Mizoram, namely :- 1. Shor t 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. Application These rules shall apply to the posts specified in Column 1 of th e Annexure-I annexed to these rules. 3. Number of posts, The number of the said post(s), their classification, and the pay scale/ classification , pay band attached thereto shall be as specified in columns 2 to 4 of the said and grade pay/pay scale Annexure-I. 4. Method of r ecruitment, The method of recruitment, age limit, qualification and other matter s age limit, relating to the said post(s) shall be as specified in columns 5 to 14 o f qualifications, etc- the Annexure-I aforesaid. Provided that the age limit prescribed for direct recruitmen t may be relaxed in the case of candidates belonging to the ScheduledCastes/the Scheduled Tribes and other special categories of persons in accordance with the orders issued by the Central Government orthe Government of Mizoram from time to time. 5. Disqualification No person-(a)who has entered into or contracted a marriage with a personhaving a spouse living; or (b) who, having a spouse living, has entered into or contracted amarriage with any other person, shall be eligible for appointmentto the 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 Depar tmentalEvery Government servant recruited under these rules shall under go Examination. such training or pass such Departmental Examination as may b e prescribed from time to time. 7. Powers to transfer Notwithstanding anything contained in these rules, the Governorof Mizoram, in public interest, shall have the right and power to transfer any of ficer so recruited under these rules to any other pos t or position which is equivalent in rank or grade. 8. Power to r elax Where the Governor is of the opinion that it is necessary or expedien t so to do, he may , by order and for reasons to be recorded in writing and in consultation with the Mizoram Public Service Commission through the Department of Personnel & Administrative Reforms, relax any of the provisions of these rules with respect to any class or category of persons. 9. Reservation and Nothing in these rules shall affect reservation , relaxation of ag e concessions limit and other concessions required to be provided for the Schedule d Castes/the Scheduled Tribes and other categories of persons in accordance with the orders issued by the CentralGovernment or the Government of Mizoram from time to time in this regards. 10. Repeal and Savings All rules pertaining to these post of Physical Education teache r framed by the Government of Mizoram vide Gazette NotificationNo. A. 12018/3/87-P AR(GS) dated 14.9.1990 Issue No. 99 dated 19.9.1990 stand hereby repealed. Provided that any order made or anything done or an y action taken under the rules so repealed, or under any generalorders ancillary thereto, shall be deemed to have been made, doneor taken under the corresponding provisions of these rules. By orders, etc. Commissioner & Secretary to the Govt.of Mizoram, Department of Personnel & Administrative Reforms. ANNEXURE - I RECRUITMENT RULES FOR THE POST OF CIRCLE PHYSICAL EDUCATION OFFICER RECRUITMENT RULES FOR GROUP “B” GAZETTE POST IN SCHOOL EDUCA TION AND HUMAN RESOURCE DEVELOPMENT DEPARTMENT Name of post No. of postClassification Pay Band and Grade Pay/Pay Scale Whether Selection post or Non-selection post 1 2 3 4 5 Non-Selection Whether benefit of added years of service admissible under Rule 30 of the CCS (Pension) Rules, 1972 Age limit for direct recruits Educational and other qualifications required for direct recruits Whether age and educ ational qualifications pr escribed for direct recruit s will appl y in the case of promotees Period of pr obation, if any 6 7 8 9 10 Not Admissible Between the age of 18-35 years (Upper age limit relaxable by 5 years for candidates belonging to the Scheduled Castes/ the Scheduled Tribes No General S tate Service (Group 'B' Gazetted) Non-Ministerial PB- PB- PB- PB- PB- 22 22 2 ^^ ^^ ^ 9300-34,800 9300-34,800 9300-34,800 9300-34,800 9300-34,800 + 46 + 46 + 46 + 46 + 46 00/- 00/- 00/- 00/- 00/- - 3 - Ex-75/2013 ESSENTIAL : Graduate from a recognized University holdingdegree in Physical Education or Diploma in Physical Education with 3 years experience DESIRABLE : 1) At least 3 years of experience as Physical Education Teacher/Instructor in School Level Training I nstitute 2) Working knowledge of Mizo Language at least MiddleSchool S tandard 2(two) years Method of r ecruitment, whether by dir ect r ecruitment or by promotion or by deputation/transfer and per centage of posts to be filled by various methods In case of r ecruitment by promotion/transfer/ deput ation, grades fr om which promotion/ deputation/transfer is to be made If a DP C exist , what is its composition ? Cir cumstances in which MPSC is to beconsulted in making r ecruitment 11 12 13 14 1.Direct 50% 2. Promotion 50% failing which transfer on deputation Promotion : From Physical Education T eacher (P.E.T) having C.P .Ed (Certificated in Physical Education)/B.P .Ed (bachelor Degree in Physical Education) with 5 years regular service in the grade. Degr ee/T ransfer : Deputation holding analogous post in the Central/S tate/U.T. Admin. (Period of deputation including period of deputation in another ex-cadre post held immediately proceeding thisappointment 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 Commission Published and Issued by Controller , Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/500 Circle Physical Education Officer 8 (eight) or as sanctioned from time to time - 4 - Ex-106/201 1

The Mizoram Gazette EXTRA ORDINAR Y Published by Authority RNI No. 27009/1973 Post al Regn. No. NE-313(MZ) 2006-2008 Re. 1/- per page VOL - XLII Aizawl, Tuesday 19.2.2013 Magha 30, S.E. 1934, Issue No. 76 AFFIDA AFFIDA AFFIDA AFFIDA AFFIDA VIT VIT VIT VIT VIT I, Shri P .C. Rohlira son of Shri Suakliana (L), permanent resident of Armed Veng, Aizawl, Aizawl District, Mizoram, do hereby solemnly affirm and state as follows :- 1. That I am bona-fide citizen of India belonging to Scheduled tribe community of Mizo. 2. That I am working as Inspector in the Police Department of 1st Bn. MAP . 3. That in my service Book my name has been written and recorded as Rohlira. However , in my other documents my name has been written and recorded as P .C. Rohlira. 4. That the purpose of this af fidavit is to declare that my name Rohlira and P .C. Rohlirs belongs to one and the same person. 5. That from now onwards my name should be written and recorded as P .C. Rohlira in all my documents. 6. That the statements made in paragraphs above are true and correct to the best of my knowledge and belief and in witness whereof I hereunto set my own signature on this the 13 th day of August, 2012. Deponent. Identified by me Signed before me C. Lalhruaitluanga, R. Thangkanglova, Advocate Advocate & Notary Public Aizawl : Mizoram Aizawl : Mizoram Published and Issued by Controller , Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/500 Notarial Registration No 43/8 Date 13/8/2012 - 2 - Ex-486/201 1

OBITUAR OBITUAR OBITUAR OBITUAR OBITUAR YY YY Y No. No. No. No. No. A. 19018/241/93-HFW A. 19018/241/93-HFW A. 19018/241/93-HFW A. 19018/241/93-HFW A. 19018/241/93-HFW , the 9 , the 9 , the 9 , the 9 , the 9 thth thth th February February February February February , 2013. , 2013. , 2013. , 2013. , 2013. The Government of Mizoram has learnt with deep sorrow the untimely demise of Dr . Lawmzuala, PMO, Health Worker ’s T raining School, Kulikawn on 8th February , 2013 at 3:00 PM. Born on 1.3.1955, he entered into Government Service as Medical & Health Officer on 6.3.1979 and served under the Govt. of Mizoram in Health & Family Welfare Department at Phaileng ‘W’ PHC and transferred to various PHC/CHC and was transferred to Principal Medical Of ficer , Health Worker Training School, Kulikawn on 7.5.2010 with sincerity and devotion till his demise. The Govt. of Mizoram in Health & Family Welfare Department placed on record its deep appreciation of the services rendered by Dr . Lawmzuala and convey sincere sympathy and condolence to his bereaved family . Esther Lal Ruatkimi, Esther Lal Ruatkimi, Esther Lal Ruatkimi, Esther Lal Ruatkimi, Esther Lal Ruatkimi, Secretary to the Govt. of Mizoram, Health & Family Welfare Department. The Mizoram Gazette EXTRA ORDINAR Y Published by Authority VOL - XLII Aizawl, Friday 22.2.2013 Phalguna 3, S.E. 1934, Issue No. 81 Published and Issued by Controller , Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/500 RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 Re. 1/- per page --

NOTIFICA NOTIFICA NOTIFICA NOTIFICA NOTIFICA TION TION TION TION TION No. H. 12017/55/2012-LJD, the 8 No. H. 12017/55/2012-LJD, the 8 No. H. 12017/55/2012-LJD, the 8 No. H. 12017/55/2012-LJD, the 8 No. H. 12017/55/2012-LJD, the 8 thth thth th February February February February February , 2013. , 2013. , 2013. , 2013. , 2013. The following Central Act is hereby re- published for general information. The Railway Property (Unlawful Possession) Amendment Act, 2012 (Act No. 25 of 2012) Zahmingthanga Ralte, Zahmingthanga Ralte, Zahmingthanga Ralte, Zahmingthanga Ralte, Zahmingthanga Ralte, Deputy Secretary to the Govt. of Mizoram. The Mizoram Gazette EXTRA ORDINAR Y Published by Authority VOL - XLII Aizawl, Friday 22.2.2013 Phalguna 3, S.E. 1934, Issue No. 82 RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 Re. 1/- per page THE RAILWAY PROPER TY (UNLA WFUL POSSESSION) AMENDMENT ACT , 2012 AN ACT to amend the Railway Property (Unlawful Possession) Act, 1966. B E it enacted by Parliament in the Sixty-third Year of the Republic of India as follows:— 1. (1)This Act may be called the Railway Property (Unlawful Possession) Amendment Act, 2012. (2) It shall come into force on such date as the Central Government may , by notification in the Official Gazette, appoint. 2. In the Railway Property (Unlawful Possession) Act, 1966 (hereinafter referred to as the principal Act), in section 3,— (i) for the marginal heading, the following marginal heading shall be substituted,namely:— “Penalty for theft, dishonest misappropriation or unlawful possession of railway property .”; (ii) for the words “Whoever is found, or is proved”, the words “Whoever commit s theft, or dishonestly misappropriates or is found, or is proved” shall be substituted; (iii) after clause (b), the following Explanation shall be inserted, namely:— ‘Explanation.—For the purposes of this section, “theft” and “dishonest misappropriation” shall have the same meanings as assigned to them respectively in section 378 and section 403 of the Indian Penal Code.’. 3. In section 4 of the principal Act,— (i) for the marginal heading, the following marginal heading shall be substituted,namely:— “Punishment for abetment, conspiracy or connivance at offences.”; (ii) for the words “Any owner”, the words “Whoever abets or conspires in the commission of an of fence punishable under this Act, or any owner” shall be substituted; (iii) the following Explanation shall be inserted, namely:— ‘Explanation.—For the purposes of this section, the words “abet” and “conspire” shall have the same meanings as assigned to them respective ly in sections 107 and 120A of the Indian Penal Code.’. 4. In section 8 of the principal Act,— (i) for the marginal heading, the following marginal heading shall be substituted,namely:— “Inquiry how to be made.”; (ii) in sub-section (1), for the words “When any person is arrested”, the words “When an officer of the Force receives information about the commissionof an of fence punishable under this Act, or when any person is arrested” shall be substituted. Published and Issued by Controller , Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/500 Short title and com-mencement 29 of 1966. Amendment of section 3. Amendmentof section 4. Amendment of section 8. 45 of 1860. 45 of 1860. - 2 - Ex-82/2013