Subject NOT available

iri good grace that he was the proposer oi' the petitioner In the last election and had also figured as his counting agent, but when he came to be questioned as to whether he had acted also as his polling aRent in that election, he took shelter behind lapse of his memory; whereupon the requisite polling agent from (Ext. C) was shown to him, and then he said that he remembered that he had also acted us, the polling agent of the petitioner. It is impossible to believe that though he re- membered having been the propo∨ and counting agent of the petitioner, he had forgotten whether he had also acted as his polling agent in the election. It is plain that he took up such an attitude with some purpose. It was a vain attempt on his part to explain his intention m the matter. He himself stated that he had a very bad reaction when he heard the talk between Bhagat Murmu and Jetha Kisku; and yet he made no written complaint regarding this matter to the Re- turning Officer who was present all along during the polling or to the Polite In attendance in the Assembly building on the day of poll or to the Speaker of the Assembly which was in session on that day- Ax a polling agent of the petitioner, this was the least that he was expected to do, if there would have been any incident of the nature described by him. The i'act that he look no such step leaves no room for doubt that he has come out with an imaginary itory in an anxiety to support the petitioner's case in the present litigation. His political affinity with Ihe petitioner was undoubtedly great. At tbe time of the impugned election he was a member of the B K D., of which the petitioner was the official candidate in the election. Paragraph 13 of his evidence reads as follows.:—

"At present I am a member of the Janta Party. The petitioner is also a member of the Janta Parly. While I was a member of the B. K. D , the petitioner was also a member of the B. K. D. Both of us wore also in the Swatantra Party previously. Prior to that I was in Janta Party which had merged in the Swatantra Party. At that time also the petitioner was the member of the Janta Party. All the while Raja Bahadur Kamakhya Narayan Singh was the leader of the Janta Party and Swatantra Party by turns."

It is manifest that the evidence of P.W. 8 is also highly tainted with partisan- ship, and as such his testimony, uncorroborated by any other material, Is not at all sufficient to prove the petitioner's case with respect to incident No. (xii). I should add that the entire case of the petitioner with regard to this incident must fail on another ground. There is neither any averment nor any evidence that Bhagat Murmu had committed the alleged corrupt practice with the consent of respondent No. 1 or his election agent. It has also not been proved that the result of the election, so far as it concerned respondent No. 1, has been materially affect- ed by the alleged corrupt practice supposed to have been committed in his interest. Thus, with regard to this incident also, the petitioner's case fails-

54. I should point out here that during the cross-examination of Satish Prasad Singh (R.W. 2), a case was sought to be made out that a free gift of a brand new Fiat Car was made to him by the Auto Distributors, the firm of respondent No. 1, by way of reward for getting him elected to the Rajya Sabha- Searching questions were put to R.W. 2 in this connection, to some 'of which he was unable to provide a satisfactory answer. But that can be of no avail to the petitioner in the present case because no such case is to be found in the entire body of the election petition. I, therefore, decline to go Into this matter any further.

65. While dealing with the petitioner's case on the point of corrupt practice. I cannot help commencing upon his conspicuous absence from the witness-box during the trial. On one occasion, as the evidence of PW. 8 shows, he was personally present in Court, and yet he did not think it worthwhile to step into the witness- box. It is true that under the law there was no such obligation upon the petitioner. But while respondent No. 1 baulked the cross-examination, the petitioner avoided it altogether. His absence from the witness-box must give rise to an inference that he was not prepared to take any personal responsibility for the truth of any of the averments contained In the election petition and to submit himself to cross- examination with regard to those averments. To say the least, he has not thought fit even to corroborate the evidence of any of his witnesses by saying that any one of them had ever told him about any of the incidents involving corrupt practice on the part of respondent No. 1 or his supporters. It seems to me that the- petitioner has merely set the ball rolling and withdrawn from the field leavinff it entirely to his party man and their supporters to manage and look after the .game, himself playing the role of a silent spectator. In other words, the present trials has merely provided a battle ground to enable the members and supporters of the petitioner's party to indulge in mud-sllnging at their rivals in politics. If

the grievances of the petitioner would have been genuine, we would not have seen " drama like that of Hamlet without the Prinze of Denmark. However, upon a scrutiny of all the relevant materials on the record, I have come to the conclusion that the evidence which the petitioner has adduced in order to prove this case on the point of corrupt practice falls far short oi the requisite standard apd is wholly insufficient to warrant an affirmative finding in his favour. Thus, this attack "REunst the validity of the election of respondent No. 1 also fails.

ofi. It is necessary lo say just one word with regard to the case put forward in paragraph 29 of the election petition relating to non-observance of the rules contained 111 the Conduct of Election Rules, 1961, relating to counting of single transferable votes. No evidence was adduced by the petitioner on this point, and yet a petition was filed on his behalf on the lCth May, 1964, saying that, "in the interests of justice and for a proper appreciation and ascertainment of the tiuth behind the evidence relating to corrupt practice, it is highly expedient that the first preference votes cast in favour of the Respondent No. 1 and the petitioner be examined and '-•crutiniscd and the names oi the members who vot- ed in their favour be ascertained before the commencement of the argument''. But I rejected this petition as no foundation had been laid in the evidence adduced by the petitioner tor the adoption ol a course which would have expos- ed the secrecy of the ballot papers.

57. Finally, I should make a reference to the Parliamentary Debates held in the Rajya Sabha on Lhe 29th April, 1968, a copy of the Official Report of which was shown to me during the arguments- The Report shows that on that day when respondent No 1 was about to be sworn in a<; a member of the Rajya Snbha from Bihar, a member lrom the UtLar Pradesh. Shri Hajnarain, remar- ked that he wanted the opinion ol the House whether H was proper that those persons who had got themselves elected to the House by violating the Consti- tution, bv spending money, by corrupting their party and by paying bribe should be permitted to take their oaths. At thu. the Chairman observed:

"Shri Rajnarain's point is misplaced. The elections of some Members- he did not mention the names—have been duly notified "

The Cl'mrman further observed:

"The elections of Shri Sitaram Jaipuria and Shri Rajendra Kumar Poddar. have been notified and they are under the law entitled to make the oath or affirmation."

The Report says that "at this stage, Shri Rajnarain left the House". The fact that there was such an incident in the Raiya Sabha cannot be doubted. But beyond that the Report proves nothing. Shri Rajnarain is not a witness in this case. The petitioner did not even include his name in his lists of witnesses. The truth of the statements made by him m the Rajya Sabha has not been tested upon hi¹? examination before this Couit. The basis of his statements is not known. I fail to see how they can be of any avail to the petitioner in this case. I, therefore, leave the Report out of consideration.

58. To sum up, my answers on the various issues framed in this case are as follows:

Issue Wo, 1.—The election petition is fit to be dismissed under section 86(1) as it does not comply with the mandatory provision of section 81(3) of the Act of 1951. It suffers from no other defect.

Issue No. 2.—The answer is in the negative. Issue No. 3.—The answer is in the negative. Issue No. 4.—The answer is in the affirmative. Issue No. 5,—Respondent No. 1 was not qualified to be enrolled as an elector in the electoral roll of Patna West Assembly Constituency for the time being in force, but the petitioner is not entitled to challenge his election on that ground.

Issue No. 6.—-The answer is in the neijative- Isaue No. ? The answer is in the negative. Issue No. 8.—The answer is in the negative. Issue No. 9.—The answer is in the neg&tivw. Issue No. 10.—The answer is in the negative, Issue No. 11.—The petitioner Is not entitled to either of the two declaration- which he has sought from the court, or to any other relief.

59. The election petition, accordingly, fails and the same is dismissed, with costs which will be payable by the petitioner to respondent No. 1, together with a consolidated hearing fee of Rs. 750/-.

GO. Let a substance of this decision be intimated forthwith to the Election Commission and the Chairman of the Rajya Sabha, and let an authenticated copy of this judgment bo forwarded to the Election Commission as soon as possible.

. (Sd.) G. N. PRASAD,

[No. 82/BR-1/68.] Patna High Court, The 14th July, 1969.

ORDERS

New Delhi, the 8th August 1969

S.O. 3630.—Whereas the Election Commission Is satisfied that Shri H^ri Chand Manjhi, R/o village Lodipur Tola Parwarbigha P.O. Bela^'anj (Gaya), a contesting candidate lor election to the Bihar Legislative Assembly from Gaya Muffasil, Assembly Constituency, has failed to lodge an account of his election expenses as required by the Representation of the People Act, 1951, and the Rules made thereunder;

2. And whereas, the said candidate even after due notice has not given anj reason or explanation for the failure and the Election Commission is satisfied that he ha=; no good reason or justification for such failure;

3. Now, therefore, in pursuance of section 10A of the said Act, the Election Commission hereby declares the said Shri Hari Chand Manjhi, to be disqualified for being chosen as and for being a member of either House of Parliament or of the Legislative Assembly or Legislative Council of a State for a period of three years from the date of this order-

[No. BR-LA/251/69(6).]

New Delhi, the Uth August 196&

S.O. 3633.—Whereas the Election Comfnfsston is satisfied that Shri Ami Lal Mandal R/o Visage & P.O. Basbittl, District Saharsa, a contesting candidate for election to the Bihar Legislative Assembly from Supaul Assembly Constituency, has failed to lodge an account of his election expenses as required by the Repre- sentation of the People Act, 1951, and the Rules made thereunder;

2. And whereas, the said candidate even after the notice hag not given any reason or explanation for the failure and the Election Commission is satisfied that he has no good reason or justification for such failure;

3. Now, therefore, in pursuance of section 10A of the said Act, the Election Commission hereby declares the said Shri Ami Lal Mandal, to be disqualified for being chosen as and for being a member of either House of Parliament or of the Legislative Assembly or Legislative Council of a State for a period of three years from the date of this order.

[No. BR-LA/107/69(7).]

S.O. ?,634.—Whereas the Election Commission is satisfied that Shri Nawal Klshore Singh, R/o village Gareriakhand, ward No. 3 P.O. Jahanabad (Gaya), a contesting candidate for election to the Bihar Legislative Assembly from Jehana- bad Assembly Constituency, has failed to lodge an account of his election expenses as required by the Representation of the People Act, 1951, and the Rules made thereunder;

2. And whereas, the said candidate even after due notice has not given any jcason or explanation for the failure and the Election Commission is satisfied that he has no good reason or justification for such failure;

3. Now, therefore, in pursuance of section 10A of the said Act, the Election Commission hereby declares the said Shri Nawal Kishore Singh, to be disqualified for being chosen as and for being a member of either House of Parliament or of the Legislative Assembly or Legislative Council of a State for a period of three years from the date of this order.

[Np. BR-LA/236/69O).]

New Delhi, the 21st August 1969

S.O. 3636.—Whereas the Election Commission is satisfied that Shri Yashodhar Pandey R/O village Dahibat Madhopur. P.O. Kamalpur, District Darbhanga (Bihar) a contesting candidate for election to the Bihar Legislative Assembly from 80- Madhubani Assembly Constituency, has failed to lodge an account of his election expenses as required by the Representation of the People Act, 1951, and the Rules made thereunder;

2. And whereas, the said candidate even after due notice haa not given any reason or explanation for the failure and the Election Commission is satisfied that he has no good reason or justification for such failure:

3. Now, therefore, in pursuance of section 10A of the said Act, the Election Commission hereby declares the said Shri Yashodhar Pandey to be disqualified for being chosen as and for being a member of either House of Parliament or of the Legislative Assembly or Legislative Council of a State for a period of three yeara from the date of this order-

LNo. BR-LA/80/69(10). I

S.O. 3638.—Whereat the Election Commission is satisfied that Shri Sita Sharati Yadav, R/O village Radha Kant, P O. Selibeli, Via Jalnagar, Dibtrict Darbhanga (Bihar) a contesting candidate for election to the Bihar Legislative Assembly from 77-Harlakhi Assembly Constituency, hat, failed to lodge an account ol his election expenses as required by the Representation of the People Act, 1951, and the Rules made thereunder;

2- And whereas, the said candidate even after due notice has not given any reason or explanation for the failure and the Election Commission is satisfied that he has no good reason or justification for such failure;

3. Now, therefore, in pursuance of section 10A of the said Art, the Election Commission hereby declares the said Shri Sita Sharan Yadav, to be disqualified for "being chosen as and for being a member of either House of Parliament or of the Legislative Assembly or Legislative Council of a State for a period of three years from the date of this order.

[No- BR-LA/77/69U1).]

S.O. 3640.—Whereas the Election Commission is satisfied that Shri Saryug Sadai, R/O village and P.O. Ghoghardiha, District Darbhanga (Bihar) a contesting candi- date for election to the Bihar Legislative Assembly from 83-Phulparas Assembly Constituency, haa failed to lodge an account of nig election expenses as required by the Representation of the People Act, 1951, and the Rules made thereunder;

2- And whereas, the said candidate even after due notice has not given any reason or explanation for the failure and the Election Commission is satisfied that he has no good reason or justification for such failure;

3. Now, therefore, in pursuance of section 10A of the said Act, the Election Commission hereby declares the said Shri Saryug Sadai to De disqualified to- being chosen as and for being a member of either House of Parliament or of the Legislative Assembly or Legislative Council of a State for a period of three years from the date of this order.

[No. BR-LA/83/69(12).} By Order,

A. N. SEN, Secy.

OKDER

New Delhi, the 21st August 1960

S.O. 3642.—Whereas the Election Commission is satisfied that Shrl L. H. Siddaiah, Advocate, 112, Vinoba Road, Mysore (Mysore State), a contesting candi- date for election to the Mysore Legislative Assembly from SanthemarahalH constituency, held in February, 1987 has failed to lodge an account, of hia elec- tion expenses as required by the Representation of the People Act, 1051, and the Rules made thereunder;

And whereas, the said candidate even after the due notice has not given anv reason or explanation for the failure and the Election Commission is satisfied that he has no good reason or justification for auch failure;

]\ow, therefore, in pursuance of section 10A of the laid Act, the Election Commission hereby declares the said Shri L. H. Siddaiah to be disqualified for being chosen as, and for being, a member of either House of Parliament or of the Legislative Assembly or Legislative Council of a State for a period of three years from the date of this order.

[No. MY-LA/11S/6T:] By Order,

K. S. KAJAGOPALAN, Secy

MINISTRY OF HOME AFFAIES

New Delh^ the 30th August 1969

S.O. 3645.—In exercise of the powers conferred under sub-section (1) of section 492 of the Code of Criminal Procedure, 1898 (5 of 1898), the Central Government hereby appoints Shri V. P. Raman, Advocate, Madras as a Public Prosecutor to conduct before the High Court of Judicature at Madras Criminal Appeal No. 509/ 1968, arising out of the Special Police Establishment Case RC. No. 20/63, Madras against Major Asthana and others,

[No. 225/28/69-AVD. If.J

R. C. JOSHI, Under Secy.

New Delhi, the 9th, September 1969

S.O. 3646.—Whereas arrangements have been made by the Central Government with the Government of the Federal Republic of Germany for taking the "evidence of witnesses residing in the Federal Republic of Germany in relation to criminal matters in courts in India, the Central Government, In pursuance of sub-section (3) of section 504 of the Code of Criminal Procedure, 1098 (5 of 1898), hereby directs that commissions from courts in India for the examination of witnesses in the Federal Republic of Germany shall be issued in the form annexed hereto, to the following courts, namely ;—

(1) Landgericht, Bonn; or (2) Amtsgericht, Bonn; or (3) Staatsanwal tschaft, Bonn,

and that such commissions shall be sent to the Ministry of External Affairs, Government of India, New Delhi, for transmission to the Court concerned.

IN THE COURT OF

Commission to examine witness outside India

[Section 504(3) of the Code of Criminal Procedure, 1898]

To

Through the Ministry of External Affairs, Government of India, New Delhi.

Whereas it appears to me that the evidence of

the ends of justice in case No Vs

is neoessary for in the court of and that such witness is residing within the local limits of your jurisdiction and his attendance capnot be procured without un-reasonable delay, expense or inconvenience, I have the honour to request and do

hereby request that for the reasons aforesaid and for the assistance of the said Court you will be pleased to summon the said witness to attend at such time, and place as you shall appoint and that you will cause such witness to be examined upon the interrogatories which accompany this commission (for viva voce).

Any party to the proceeding may appear before you by his counsel or agent or if not in custody, in person and may examine, cross examine or re-examine (as the case may be) the said said witness.

And I further have the honour to request that you will be pleased to cause the answers of the said witnesses to be reduced into writing and all books, letters, papers, and documents produced upon such examination to be duly marked for identification and that you will be further pleased to authenticate such examina- tion by your official seal (if any) and by your signature and to return the same together with this commission to the undersigned through the Ministry of External .Affairs, Government of India, New Delhi.

Given under may hand and the seal of the Court this day of 19

Judge

District Magistrate, Presidency Magistrate,

[No. F.5/2/69-Judl.I.] B. SHUKLA, Dy. Secy.

CABINET SECRETARIAT

(Department of Statistics)

New Delhi the 28th August, 196!)

S O 3648 In exercise ol the powers conferred by sub-section (i) of section 8 of the'Indian Statistical Institute Act, 1959 (57 of 1959), the Central Government hereby constitutes a Committee consisting of:

:

1, Dr. Atma Ram,—Chairman.

Director General, Council of Scientific & Industrial Research, New Delhi.

Members

2. Dr. Aahok Mltra,

Chairman, Agricultural Prices Commission, New Delhi.

3. A representative of Indian Statistical Institute. 4. Joint Secretary, Finance, Department of Expenditure (FA to Deptt. of Statistics).

5. Director, CSO and ex-officio Joint Secretary, Department of Statistics. 6. Deputy Secretary, Department of Statistics—Meniber Secretary.

and assign the following duties to the said Committee, namely:—

(a) preparation and submission to the Central Government of statements showing programmes of wort agreed to be undertaken by the Indian. Statistical Institute during the year 1W7O-71 for which the Central Government may provide funds, as well as general financial estimates of such work; and

(ib) the settlement on breadlines of the programmes of such work.

2. The Committee shall submit its report before December 1069 at the latest 3. The Department of Statistics will perform the secretarial functions of the Committee, the headquarters of which will be at New Delhi.

[No. 29/4/69-Tecb.] K. P. GEETHAKKISHNAN, Dy. Secy.

MINISTRY OF FINANCE

(Department of Expenditure)

New Delhi, the 26th August 1969

S.O. 3650.—In exercise of the powers conferred by the proviso to article 309 and clause (5) of article 148 of the Constitution and of all other powers enabling him In this behalf and after consultation with the Comptroller and Auditor General in relation to persons serving in the Indian Audit and Accounts Department, the President hereby makes the following rules further to amend the Fundamental Rules, namely: —

1. These rules may be called the Fundamental (Sixth Amendment) Rules,

1969.

They shall come into force on the date of their publication in the Official Gazette.

2- In the Fundamental Rules, In clauses (j) (1) and (k) oi rule 5G, for the words "the age-limit for the purpose of direct recruitment to which is below thlrty-flve years", the following words shall be substituted, namely: —

"and had entered Government service before attaining the age of thirty- five years".

[No. 7(l4)-EV/07-I.l

S.O. 3651.—In exercise of the powers conferred by the proviso to article 309 of the Constitution and of all other powers enabling him in this behalf, the President hereby makes the following regulations further to amend the Civil Service Regula- tions, namely: —

1. (1) These Regulations may be called the Civil Service (Tenth Amendment)

Regulations, 1969.

(2) They shall come Into force on the date of their publication in the Official Gazette.

2. In the Civil Service Regulations, in Clauses (h) (1) nnd (i) of article 459— for the words "the age-limit for the purpose of direct recruitment to whirl) is below thirty-live years" the following words shall be substituted. namely: —

"and had entered Government service before attaining the age of thirty- five years."

[No. 7(14)-E.V/67-II.J

N. S. CHANDRAMOWLI, Under Secy

New Delhi, the 2nd September 1969

S. O. 3652.—In exercise of the powers conferred by the proviso to article 309 and cluuSe (5) of article 148 of the Constitution, the President after consultation with the Comptroller and Auditor-General in relation to persons serving in the Indian Audit and Accounts Department, hereby makes the following regulations further to amend the Civil Service Regulations, namely: —

1 (1) These regulations may be called the Civil Service (Eleventh Amendment) .Regulations, 1969.

(2) They shall come into force on the 1st day of October, I960.

2. In the Civil Service Regulations—

(,u) for article 15, the following article shall be substituted, namely:—

"15. Audit Officer means the accounts and Audit Officer, whatever his official designation, In whose circle the office of the pension sanction- Ing authority is situated.";

(b) for Chapier XLVI1 and Sections and articles thereunder, the following Chapter and Sections and articles shall be substituted, namely:—

"CHAPTER XLVII—APPLICATIONS FOR AND GRANT OF PENSIONS."

SECTION I—General

905- (1) The rules in this Chapter apply to all Government servants applying for pensions under these Regulations except the members of the Indian Civil Service to whom Chapter XLIX applies.

(2) For the purpose of this Chapter "gratuity" means death-cmu-retirement gratuity and includes service gratuity, if any.

906- (1) Every Head of the Department shall have a list prepared every six rnonths, i-e. on the 1st January and the 1st July each year of all gazetted and non-gazetted Government servants who are due to retire within the next 12 to IS months of that date. A copy of every such list shall be supplied to the Audit Officer concerned not later than the 31st January or the 31st July, as the case may be, of that year. In the case of persons retiring for reasons other than by way of superannuation, the Head of the Department shall promptly inform the Audit Officer as soon as the impending retirement becomes known to him.

(2) The Head of the Department or Office shall write to the Directorate of Estates at least one year before the anticipated date of retirement of a Govern- ment servant who is in occupation of Government accommodation, for issue of 'No Demand Certificate' so that the sanction of pension and gratuity is not delayed and the necessary dues are realised within the period specified In clause (3) of article 923.

907. Every Government servant shall submit a formal application for pension in Form 30- Gazetted Government servants shall send their applications direct to the Audit Officer and non-gazetted Government servants to the Head of Office- "Every Government servant should submit his formal application for pension at leisi one year in advance of the date of his anticipated retirement:

Provided that,—

(i) in cases in which the date of retirement cannot be foreseen one year in advance, the application shall be submitted immediately after the date of retirement is settled; and

fii) a Government servant proceeding on leave preparatory to retirement In excess of one year, shall submit the application at the time of proceeding on such leave.

008. A Gazetted Government servant whose pay and allowances are drawn and disbursed by the Head of Office on the establishment bill, shall submit his formal application for pension to the Head of Office and the procedure as laid down in Section III shall apply to him.

NOTE;—In respect of a non-gazetted Government servant holding a gazetted post in an officiating capacity at the time of retirement the Head of Office shall tend the service boot ot the Government servant concerned to the Audit Officer at least one year in advance of the date of retirement of such Government ser- vant, after verifying that the certificate of verification relating to non-gazetted

service has been recorded and that the Service-book is complete in all respects If a non-gazetted Government servant is promoted to officiate in a gazetted post at any time during the last year of his service, and in whose case, pension papers have not been prepared and forwarded to the Audit Officer, the service book of such a Government servant duly verified and completed in all respects, shall lie forwarded immediately by the Head of Office to the Audit Officer.

909. The Head of the Department or any other authority competent to malu appointment to the post substantively held by the retiring Government servaui shall also be competent to sanction pension and gratuity. Such authority shall, after due consideration of the facts oi the case and having due regard to'the pro- vision,-, of article 470, record in Form 25-A, his orders as to whether the serviu rendered by the Government servant has been satisfactory and is approved foi the .grant of the full pension or gratuity or both, admissible under the rules oi whether the service so rendered has not been thoroughly satisfactory and whdi reduction should for that reason be made from the full pension or gratuity or both, admissible under the rules.

NOTE:—Notwithstanding anything contained in this article, th,e Comptroller and Auditor-General shall be the authority competent to sanction pension oi officers of the Indian Audit and Accounts Service.

910. (1) Subject to the provisions of articles 351 and 351-A, pension omc sanctioned after final assessment, shall not be revised to the disadvantage ol tin- Government servant, unless huch a revision becomes necessary on account of de- tection of a clerical error subsequently:

Provided that no revision of pension to the disadvantage of the pensioner shall be ordered by the pension sanctioning authority without the sanction of I ho Ministry of Finance If the clerical error is detected after a period of two year¹- from the date of sanction of pension.

(2) For the purpose of clause (1), the Government servant concerned shall be served with a notice by the pension sanctioning authority, requiring him to refund the excess payments so made within a period of two months from the date oi receipt by him of the notice. On his failure to comply with the notice, the au- thority sanctioning the pension shall order that such excess payment shall be au- justed by shfirt payments of pension in future, in one or more instalments, as the said authority may order.

SECTION II—Gazetted Government servants

911. The Audit Officer concerned shall undertake the work of preparing pension papers in Form 25 one year before the date on which a Government servant i.s due to retire on superannuation or on the date on which he proceeds on leave pre- paratory to retirement, whichever is earlier. This work shall not be delayed till the Government servant has actually submitted his formal application for pension

912. (a) The Audit Officer shall send to every gazetted Government servant, under Intimation to the Head of the Department, or where the retiring Govern- ment servant is himself the Head of the Department, to the Ministry concerned a copy of Form 30 (Formal Application for Pension) one year In advance c,t the date on which the Government servant attains the age of superannuation or before the date of his anticipated retirement, if earlier, with the request that it should be returned to him duly completed within a period of three months from the date of issue of intimation to the Government servant by him but in no case later than the actual date of retirement. The Audit Officer shall also draw attention el the retiring Government servant to the provisions of article 930.

(b) On receipt of a copy of formal application for pension from the Audit Officer the retiring Government servant shall return it duly completed to the Audit Officer within the period mentioned in clause (a) under intimation to the Head of the Department or the Ministry if he is himself the Head of the Depart- ment.

(c) (1) On receipt of the intimation from the Audit Officer, the Head of the Department or the Ministry shall communicate the orders of the authority sanction- ing the pension to the Audit Officer in Form 25-A within a ueriod of three months- from the date of receipt of the intimation but in no case later than the date of retirement of the Government servant.

(ii) If the orders of the authority sanctioning the pension are not received by the Audit Officer within the period mentioned in sub-clause (i), he ghall assume that the retiring Government servant has been allowed full pension or gratuity or both as admissible under the rules.

(iii) If alter the communication of the order of sanction to the Audit Officer any event occurs which has a bearing on the amount of pension admissible, the fact shall be promptly reported to the Audit Officer by the authority sanctioning the pension. In case no such event has occurred a report to that cifect together with & certificate as to the satisfactory nature of the service rendered by the Government servant after the despatch of Form 25-A mentioned in sub-clause (i) ihull be forwarded to the Audit Officer within a week of the date- on which the Government servant retires-

(d) The; details of any Government dues outstanding against the Government servant and the steps taken to safeguard the interest 01 the Government m thi^; behalf shall also be communicated by the Head of Office to the Audit Officer at least 14 days before the date of retirement of the Government servant.

(e) When the Government servant has retired from service, a notified"!ion in the Gazette speciiying the actual date of his retirement .shall be issued within a week of such date and a copy of every such notlllration shall be forwarded to the Audit Officer immediately:

Provided that in <_-nt,es where a notification in the Gazette regarding the grant of leave preparatory to ictiremcnt to a gazetted Government servant i% issued, a further notification that the Government servant actually retired on the expin of such leave shall not be necessary unless the leave is curtailed and the i-ctiicment is for any reason ante-dated or postponed-

(f) As soon as the pension and gratuity are finally assessed by the Audit Officer ana the pension is payable in his circle of Audit, he shall prepare Pension Payment Order after taking into account the orders of pension sanctioning au- thority and the audit enfacement on the third page of Form 25, but shall not issue the said order more than a fortnight in advance of the d-vte on which the Government servant is due to retire. The fact of issue of Pension Payment Ord^r shall be promptly reported to the pension sanctioning authority. If the payment of pension is desired in another circle of audit, the Audit Officer shall send the necessary nayment authority to the Audit Officer of that circle for arranging pay- ment at the Treasury concerned.

913. (a) When a Government servant whose pension is payable in India is likely to retire before his pension can be- finally assessed und settled in accordance with the provisions of this Chapter, the Audit Officer shall authorise the disburse- ment of pension to which, after the most careful summary investigation that he can make without delay, he believes the Government servant to be entitled- If the payment of pension is desired in another circle of audit, the Audit Officer shall send a copy of the order to the Audit Officer of that circle for issuing neces- sary instructions to the Treasury Officer concerned for disbursement of the pension.

(b) When a Government servant whose pension is payable in England is likely to retire before his pension can be finally assessed and settled, the Audit Officer shall, after the most careful summary investigation that he can make without delay, report to the High Commissioner for India in the United Kingdom, through the authority competent to sanction the pension, the minimum amount to which toe believes the Government servant to be entitled- The High Commissioner shall then authorise the immediate disbursement of the amount reported or such smaller amount as may be deemed proper-

(c) The disbursement of pension under clause (a) or clause (b) shall be subject to revision on the completion of the detailed Investigation and enquiries, if any. If the amount of pension granted to a Government servant under clause (a) or clause (b) be afterwards found to be in excess of that to which he is en- titled under the Regulations, he shall be called upon to refund such excess in the manner and subject to the conditions specified in article 910.

(d) Subject to the provision of clause (a), the Audit Officer may also sanction the disbursement of not more than three-fourths of the amount of gratuity. If, however, the amount of gratuity so disbursed proves to be larger than the amount

finally assessed, the gratuitant shall not be required to refund any excess actually disbursed to him.

,

SECTION III—Non-Gazetted Government Servants

914. (1) Every Head of Office shall undertake the work of preparing pension papers one year before the date on which a Government servant is due to retire on superannuation or on the date on which he proceeds on leave preparatory to retirement, whichever is earlier. This work shall not be delayed till the Govern- ment ieivant has actually submitted the formal application for pension.

(2) The Head of Office shall send to every non-gazetted Government servant a copy of Form 30 (Forma] Application for Pension) one year in advance of the date on which the Government servant attains the age of superannuation or before the date of his anticipated retirement if earlier, with the request that it should be returned to him duly completed within a period of three months from the date of issue of intimation to the Government servant by him but in no case later than the actual date of retirement. The Head of Office shall also draw attention of the retiring Government servant to the provisions of article 930.

&15. As a first step the Head of Office shall prepare a statement of the appli- cant's .service in the second page of Form 25 and thereafter proceed as follows :—

(a) he shall go through the service book and the service roll, if any, and satisfy himself as to whether the annual certificates of verification for the entire service are recorded therein- In respect of the un- verified portion or portions of service, he shall arrange to verify it or them, as the case may be, with reference to pay bills, acquittance rolls or other relevant records and record the necessary certificates in the service book or service rolls, as the case may be;

(b) if the service for any period is not capable of bein# verified in the manner specified in clause (a), that period of service having been rendered by the Government servant in another office or department, a reference, shall be made to the Head of that office or, as the case may be, of that department in which the officer Is shown to have served during that period for the purposes of verification;

(c) if any portion of service rendered by a Government servant is not capable of being verified in the manner specified in clauses (a) and (b), the Government servant shall file a written statement on plain paper stating that he had in fact rendered that period of service and shall, at the foot of the. statement make and subscribe to n declara- tion as to the truth of that statement and shall, in support of such declaration, produce all documentary evidence and furnish all infor- mation which is in his power to produce or furnish- The authority competent to sanction pension to that Government servant shall, after taking into consideration the facts in the written statement and the evidence produced and the information furnished by that Govern- ment servant in support of the said period of service, If satisfied, admit that portion of service as having been rendered for the purposes of calculating the pension of that Government servant.

916 After completing Tie service statement mentioned in article 915, the Head of Office shall complete the first page of Form 25. This should be done Irres- pective of the fact whether a formal application for pension has been received from the Government servant or not. If at such time the said formal appli- cation from the Government servant has not yet been received, the relevant columns in the first page of Form 25 shall be left unfilled. The relevant entries shall be made soon after the said formal application is received-

017. After complying with the requirements of article 916, the Head of Office

shall proceed as follows :—

(l ) he Knall certify in Form 25-A as to whether the character, conduct and (° \ttJZceot the applicant are such as to entitle him to thefavou^ able consideration of the authority sanctioning the pension- He Shall also record therein his own opinion as to whether the s e r v i c e , g m ri has been established and should be admitted or not. All P ^ o ds or leave, suspension, etc., which are not reckoned as service shouW be carefully recorded In section HI of second page of F o™ ²^Ar " Yj* application is for an invalid pension, the requisite medical certificate shall be attached;

(ii) after obtaining the orders of the pension sanctioning authority In Form 25-A, the Head of Office shall send Forms 25 and 25-A, in original to the Audit Officer, with a covering letter in Form 26 along with the Government servant's service book and service roll, If any, duly completed up to date and any other documents relied upon lor the verification of the service claimed, in such a manner that they can be conveniently consulted. He shall retain one copy of each of the above forms for his office record- In cases where payment is desired in another audit circle, Forms 25 and 25-A shall bfe sent to the Audit Officer in duplicate-

ril8. (a) If after the pension papers have been forwarded to the Audit Officer, any event occurs which has a bearing on the amount of pension admissible, the fact shall be promptly reported to the Audit Officer by the authority sanctioning the pension.

(b) In cases where the pension papers have been sent to the Audit Officer before the actual date of retirement of the Government servant, a certificate as to the satisfactory nature of service rendered by the Government servant for the period from the date of admitting service by the authority sanctioning the pension to the date of actual retirement together with a copy of the order specifying the actual date of his retirement, shall be forwarded to the Audit Officer within a week from the date on which he retires. At the same time details of any Govern- ment dues outstanding against the Government servant, and the steps taken to safeguard the interest of the Government in this behalf shall also be mtimated to the Audit Officer.

919- (1) After the pension papers have been sent to the Audit Officer, the Head of Office shall draw provisional pension not exceeding the maximum pension, as may be admissible in each case, and three fourths of the gratuity as indicated by him against item 13 of Form 25 for each pensioner separately at the Treasury at which the pay and allowances are drawn by him are arrange to disburse the pension and gratuity on the first day of the month following the month in which the officer retires from service under Intimation to Audit Officer- If the pensioner desires payment through Money Order or Bank draft at the place where he is residing the same shall be remitted to him through Money Order or Bank draft at his cost. Such payment of pension shall continue only for a period of 6 mcnths from the date of retirement of Government servant unless the period is extended by Audit Officer under Art. 920.

(2) The Head of Office, where necessary shall,—

(a) recover out of the gratuity, an amount equal to two months emoluments representing the Government servant's contribution towards Family Pension Scheme, 1984; and

(b) take appropriate action for the recovery and adjustment of Govern-

ment dues as provided in Section IV.

(3) It is open to the Government servant to receive the payment of the balance of the one-fourth of the gratuity either from the Treasury from which payment of flnal pension is desired by him or from the Head of Office. If the Government servant desires to receive the payment of the balance of the gratuity from the Head of Office, he shall communicate his option in this behalf to the Head of Office, before proceeding on retirement- The Head of Office shall, In such a case, take necessary steps to draw and disburse the gratuity only after the Audit Officer has issued the necessary authority.

(4) The Head of Office shall Issue a sanction letter endorsing a copy thereof to the Audit Officer indicating the amount of provisional pension and the three- fourths of the gratuity payable to the Government servant on retirement from service- He shall also indicate In the sanction letter, the amounts to be recovered out of the gratuity. After issue of the sanction letter, he shall take necessary steps to draw and disburse the provisional pension ard gratuity. As soon as the provisional payments of pension and gratuity have been completed, the Head of Office shall inform the Audit Officer of the particulars of the aforesaid payments actually made by him.

920- (1) on receipt of pension papers passed on to him under the provisions of article 917, the Audit Officer shall apply the requisite checks and record his audit enfacement on the third page of the application In Form 25. If the pension is payable in hla circle of audit, he shall prepare the Pension Payment Order. The

payment of pension shall be effective from the date following the date on which the payment of provisional pension ceases. Arrears of pension, if any, in respect of the period for which pension was drawn and disbursed by the Head of Office shall also be authorised by the Audit Ortlcer.

(2) If the payment of the balance of the gratuity is desired to be made from the Treasury or Sub-Treasury from where the final pension is to be drawn, the Audit Officer shall authorise the payment of the gratuity after adjusting the amount outstanding against the retired Government servant. If the Government servant has opted for receiving the payment of the balance of the gratuity from the Head of Office, the Audit Officer shall issue the necessary authority In this behalf under intimation to the Government servant and the Treasury Officer indicating the amount, if any, which the Head of Office shall adjust before making payment to the Government servant.

(3) The fact of the issue of the Pension Payment Order and oider for the payment of the balance of the gratuity shall be promptly reported to the Head of Office and the pension papers which are no longer necessary shall be returned to him.

(4) The adjustment of provisional pension and gratuity drawn and disbursed by the Head of Office shall be made by the Audit Officer in whose circle the provisional payments were made-

(6) If the Audit Officer Is unable to assess the amount of final pension and gratuity within a period of six months of the date of retirement of the Government servant, he shall communicate the fact to the Head

(6) The Audit Officer may authorise the payment of the balance of the gratuity even during the period of the currency of the provisional pension provided that the amount of gratuity has been finally assessed and no recovery of Govern- ment dues is outstanding against the Government servant.

(7) If the pension and the balance of the gratuity are to be paid in another circle of audit, the Audit Officer shall send a copy each of From 25 and Form 26-A alongwith his audit enfacement, and the last pay sertlflcate if received, to the Audit Officer of that circle who shall prepare the Pension Payment Order and an order for the payment of balance of gratuity and take further action as Indicated in clause (1).

(8) If the amount of provisional pension drawn and disbursed by the Head of Office is found to be in excess of the final pension assessed by the Audit Officer, it shall be open to the Audit Officer to adjust the excess amount out of the balance of the gratuity, if any, or recover the excess amount by short payment of pension payable in future.

(9) If the amount of the gratuity authorised by the Head of Office, proves to be larger than the amount finally assessed by the Audit Officer, the gratuitant shall not be required to refund the excess.

921. The Audit Officer shall record briefly on the second page of Form 25 his reasons for disallowing any service claimed- Any other disallowance shall be recorded in the audit enfacement on the third page of Form 25 with reasons therefor.

SECTION IV—GOVEHNMENT DUES AND SANCTIONING or PENSION

922. (1) It shall be the duty of every retiring Government servant to clear all Government dues before the date of his retirement.

(2) Where a retiring Government servant does not clear Government dues and these are ascertainable, an equivalent cash deposit may be taken from him, or, out of the gratuity payable to him an amount equal to that recoverable on account of ascertainable Government dues, such as, balance of House Building or Conveyance Advance, arrears of rent and other charges pertaining to occupation of Government accommodation, overpayment of pay and allowances and arrears of income-tax deductible at source under the Income-tax Act, 1961 (43 of 1961), shall be deducted therefrom.

923. (1) If any of the Government dues remain unrealised and unaesessed for any reason, the retiring Government servant may be asked to furnish a surety of a suitable permanent Government servant in Form 26-A. If the surety furnished by him is found acceptable, the grant of his pension and gratuity shall not be delayed-

(2) If the retiring Government servant is unable or unwilling to furnish a surely, a suitable cash deposit may be taken from him, or, such portion of the gratuity payable to him as may be considered sufficient may be held over till the outstanding dues are assessed and adjusted- The cash deposit to be taken or the amount of gratuity to be withheld shall not exceed the estimated amount of the outstanding dues plus 25 per cent thereof. In caaes where It is not possible to estimate the approximate amount recoverable from the retiring Government servant the amount of the deposit to be taken or the portion of gratuity to be withheld, shall be limited to 10 per cent of the amount of the gratuity or Rs. 1,000, whichever is less-

(3) Efforts shall be made to assess and adjust the recoverable Government dues within a period not exceeding six months from the date of retirement of the Government servant concerned. If no claim is made on Government account against the Government servant within a period of six months from the date of his retirement, it shall be presumed that no Government claim is outstanding against him. In respect of dues pertaining to the occupation of Government accommodation by the Government servant, the period of six months shall reckon from the date of retirement or from the date of complete vacation of the Government accommodation whichever is later. The Government dues as assessed shall be adjusted against the cash deposit or the amount withheld from the gratuity and the balance, if any, shall be released to the pensioner after the expiry of the aforesaid period. Similarly, in cases where a pensioner has furnished a surety, the surety shall be released after the lapse of the period referred to above provided the dues assessed upto that time have been recovered.

(4) Government dues which remain unrealised within the period mentioned in clause (3) and such other du§s the claim for which is received after the aforesaid period, shall however, be recoverable from the pensioner."

(c) for the existing Forms 25 and 26, the following Forms shall b" substituted, namely: —

FORM. NO. 25-C.S.R.

[Articles 911, 912 (f). 9i5, 9i6, 917, 919, 920 and 921].

First Page

Form for Pension and Gratuity.

(To be sent in duplicate if payment is deiired in a different audit circle)

1. N a me of Government servant.

2. Father's name (and also Husband's name in the case of a woman Government s e r v a n t ) . . ..

3. Religion and Nationality

4. Permanent residential address showing village/Townj

District and State

5. Present or laat appointment, including name of

establishment . . ..

(t) Subatantive

(") Officiating, if any

6. Class of Pension or Service Gratuity applied for and cause of application . . . ..

7. Pension Rules opted/eligible . . ..

8. Govcmmentsunderwhichservicehasbeenrendered

(in order of employment)

9. Period of Service qualifying for pension :

(a) Period of Civil Service . . ..

C&) Period of War/Military Service .

(e) Amount and nature of any pension/gratuity re-

ceived for Military service • ' . (d) Amount and nature of any pension/gratuity r e- ceived for Civil Service . . ..

10. (a) Average emoluments

(b) Emoluments for Gratuity . . ..

1 1. Pay as defined in F. R. 9(21)

12. Proposed Pension . . . . ..

13. Proposed Gratuity

14. Whether the Family Pension Scheme^ 1964, is appli-

cable , if so amount of life time family pension b e- coming payable to t he entitled members of t he family of t he Government servant) in t he event of his/her death

15. Date from which pension is to commence .

16. Place of payment of

(a) Pension (Treasury/Sub-Treasury) . (b) Gratuity (Treasury/Sub-Treasury/Head of the

Office)

NOTB Non-gazetted retiring Government servants can opt for receiving the entire amount of gratuity through the Head of Office.

17. Whether nomination made for :

(*') Family Pension under the Liberalised Pension Rules, 1950, if applicable . . ..

(ii) Death-cKOT-retirement Gratuity .

18. Whether Government servant haspaid all the Govern-

ment dues (See Section IV of Chapter XLVII) •

19. Date of birth by Christian era of,—

(0 Government servant (ii) Government servant's wife/husband

20. Height 21. Identification Marks . . . . ..

•22. Thumb and ringer Impressions,—

Thumb Forefinger Middle finger

Ring finger Little finger

(i) of Government servant (ii) of Government servant's wife/husband

23. Date on which the Government servant applied for

pension in Form 30 .

Signature of Head of Office!Department.

(Audit Officer)®

•Persona who are literate enough to sign their names in English, Hindi or the Official Re- gional Language, are exempted from recording their left-hand thumb and finger impressions pro- vided they furnish certified copies of passport-size photographs.

@In Case of Gazetted Government servants only.

Second Page

Details of Service of Shri/Shrimati/Kumari

Date of birth

SECTION I

Establish-

ment

Date of beginning

Date of ending

Period re- ckoning as

Appoint- ment

service

Offlicating/ Substan- tive

Period not recokning as service

Remarks by the Audit Officer

6

1

8 2

4

5

3

7

Yrs. Mts. Ds.

Yrs. Mths Ds.

Total period of service

NOTE Date of commencement and date of ending of each period of military service,

if any, should also be indicated in this section.

SECTION II

Emoluments drawn during the last * three Years

Post held From To Pay Personal/Special pay

Average emoluments :—

* Inacasewherethclastthreeyearsincludesomeperiodsnot tobereckoned for calculating average emoluments an equal period backwards has to be taken for calculating the average emolu- ments.

SECTION III

Period(s) of non-qualifying sendee

From To 1 Interruption^) 2. Extraordinary leave not qualifying for pension 3. Period of suspension not treated as qualifying. 4. Any other service not treated as qualifying

TOTAL

Second Page(contd.)

SECTION IV

Period of service not verified with reference to Acquittance

RollB

Whether the above period verified in accordance with the provisions of article 9151c) andifnotwhethcrthenecessity of verification of the aforesaid period of service dispensed with under orders of the appropriate authority

Third Page

(1) Audit Bnfacemmt.

1. Total period of (Qualifying service which hrs been accepted for the grant of superannuation/retiring /jr- valid/compensation pension/gratuitj, with reasons for disallowance, if any3 (other than disallowance indicated in Second page) ,

NOTE.— Service for the period commencing from

and upto the date of retirement has not yet been verified; this should be dorte before the pension payment order is issued.

2. Amount of superannuation/retiring/invBlid/ccmrer- sation pension /gratuity, that has been admitted, 3. Amouni of the superaitrtuatiort/retiring/invf 1 d/ccm- pensation pension/gratuity, admissible after taking into account reduction, if any, in pension and gratu- ity made by the authority sanctioning pension 4. Total period of qualifying service which has been approved for the grant of special additional pension. 5. The amount of special additional pension, if any, ad-

mitted under the rules . . . ..

6. The dattc from which the special additional pension

iB admissible

7. The date from which the superannuation/retiring/ invalid/compensation pension/gratuity is admissible. 8. Head of Account to which the superannuetion/retjr- ing/inValid/compensation and special additional pen- sion/gratuity is chargeable . . . ..

9. The amount oflife-timc family pension becomingpay-

able to the entitled members of family in the event of death of the Government servant after retire- ment . . . . . ..

Accounts Officer.

Assistant Accountant General.

Back of the Third Page

1. Date of submission of Pension Application by the

Government servant

2. Name of Government servant . . .. 3. Class of pension or gratu ty 4. Sanctioning authority 5. Amount of pension sanctioned . . .. 6. ytonount of gratuity sanctioned . . .. 7. Date of commencement of pension U. Date of sanction

Back of the Third Page (contd.)

9. Almount of Family Pension admissible in rhe event of

dfcath of Pensioner

10. Amount to be recovered from gratuity under para 7

of the Family Pension Scheme, 1964

11. Government dues held over from the gratuity

Fourth Page

Instructions

1. Calculation of average emoluments.—The calculation of average emolumentB, mentioned at item 10 of the First Page should be based on the actual nutnber of days contained in each month.

2. Compensation pension or gratuity—(a) If the application is for a compensation pension or gratuity the particulars of the bavings affected should be ouly stated against item 6 of the First Pape.

(e) State why employment was not found elsewhere.

3. History of service,—(a) Give date, month and yenr of the various appointments, promotions and cessations. For the purpose of adding towards broken periods, a month is reckoned as thirty days.

(b) All periods not reckoned as service should be distinguished and reasons foi tre^r exclv* siona given in the remarks column.

4. Identification Marks.—Specify a few conspicuous marks, not lets than twoif possible.

5. Name.—When initials or name of Government servant are incorrectly given in the various records consulted, mention this fact 'in the letter forwbrdirig the pension papeis to avoid unnecessary reference from Audit Officer.

6. Date of Retirement.—Shown in the Service Book3 and the Last Pay Certificate.

7" Reinstatement.—In the case of an officer who has been reinstated after having been suspended, gompulsorily retired, removed or dismissed, brief statement leading to his reinstatement should be appended.

8. Alterations.—Make in red ink under dated initials of a gazetted Government servant.

9. Calendar Month The following examples show how a period stated in calendar months should be calculated:—

Examples.—A period of six calendar months

beginning on the

ends on the 27th August.

28th February 31st March or 1st April 30th September. 29th August . . . . . .. 28th February. 33th August or 1st September . , . Last day of February.

A, period of three calendar months

beginning on the

ends on the 28th February.

29th November 30th November or ist December . . . Last day of February.

FORM N O. 25-A, CS.R.

(Articles 909, 912, 917 and 920)

Form for sanctioning Pension (To be sent in duplicate if payment is desired in a different audit circle)

1. Name of the Government servant 2. Father's name (and also husband's name in the case of

a woman Government servant)

3. (a) Present or last appointment, including name of

establishment:

(i¹) Substantive

(""') Officiating, if any

(6) Remarks by the Receiving Authority.

1. As to Character and past conduct of

Government servant . . .. Good/Fair/Indiffcrent/Bad

2. Explanation of any suspension or degradation

3. Any other remarks . . .. 4. Specific opinion of the Receiving Authority whether the service claimed 1B established and should be admitted or not.

(c) Orders of the pension Sanctioning Authority.

The undersigned having satisfied himself that the service of Shri/Shrimeti/Kvmer: has been thoroughly satisfactory hereby orders thc grent of the full pension, death cawi-retirement gratuity) service gratuity which may be accepted by the Audit Officer as admissible under the rules.

Or

The undersigned having satisfied himself that the servico of Shri/Shrimati/Kumar has not been thoroughly satisfactory hereby orders that the full pension and/or gratuity which may be accepted by the Audit Officer as admissible under thc rules shall be reduced by the specified amount or percentage indicated below, —

Amount or percentage of reduction in pension .

Amount or percentage of rfcduction in gratuity .

Thc grant of pension and/or gratuity shall take effect from

(d) In the event of death of Shri/Shrimati a faSnily pension of Rs will be admissible to Shrimati/Shri

a" admissible under the Family Pension Scheme5 1964.

(") In terms of para 7 of the aforesaid Scheme he/she is required to contritvte a portirn of gratuity etjual to two months emoluments or pay, as the cate may be. Necessary recovery out c f the gratuity payable tn Shri/Shrimati

has been/may be made.

*(/) A sum of Rs on account of is to be held over from the gratuity t;ll the outstanding Government dues are assessed and adjusted.

(g) The following service of thc Government servant htis been npproved for the grant of s T>-ial additional pension admissible under the Rules:—

Post/Posts held

Period of Service

The pension, and gratuity, are payable at Treasury/Sub-Trcasury and are Chargeable to the Head

This order Is subject to the condition that if thc smount of pension end/or prdviij ss au- thorised be afterwards found to be In excess of amounts to which the pensioner is entitled under the ruletj he/she shall be called upon to refimd such excesB.

Dated

Signature and Designation of the Pension

Sanctioning Authority.

*No a mo u nt of the gratuity need be held over if the Government servant hes msde a cash deposit or furnished a iurety of a permanent Government servant in terms of article 923.

Second Page

(To be u"ed in the case of Government servants to whom Section I II of Ctspter XLVII applies) Details of provisional pension and gratuity to be drdorn by the Htad of Office in accordance with thi procedure laid down in article 919.

Provisional pension

RB. p.m. Gratuity (3/4th of the full gratuity mentioned agaimt

item 13 of Form 25)

RB.

Less

CO Contribution towards Family Pension Scheme, 1964 [ste item

3(") of the Form]

, . Rs.

C"0 Amount held over for adjustment of Government dues [see

item (/) of the Form] Rs.

Net amount of gratuity to be paid provisionally . . , Rs.

Signature of Head of Office.

FOKM No. 26 C.S.R.

(Article 917)

Vornt of Utter to the Audit Q/fflcer forwarding the ptnsim papers of a Government servant.

No.

Government of India

Ministry of

Department/Office

Dated,

,

To

The Accountant General/Pay and Accounts Officer.

Sir,

I am directed/have the honour to forward herewith the pension papers of Shri/Shrimati/ of this Office/Department as per list forfuithcr neces- Kumari sary action.

Yours faithfully,

Head of Office.

List of enclosures.

1. Form 25 with details of service, etc., and Form 25-A containing the orderBof the pension sanctioning authority.

2. Medical certificate for invalidation (if the claim is for invalid pension). 3. Service Book. 4. Memorandum of average emoluments reckoningfor pension. 5. Last Pay Certificate.

6. (a) Two specimen signatures duly attested by Gazeited Government servant or in the cise of pensioner not literate enough to sign his name, two slips bearing the left hand thumb arid finger impressioi s, duly attested by a Gazetted Government ser- vant, and

Ch) Three copies of joint passport size photographs with wife/husband duly attested by the Head of Office.

7. Formal application for pension in Form 30. 8. Explanation for delay, if sny3 beyond one month from the date of retirement of the Gov- ernment servant In forwarding Forms 25 and 25-A-

9. When the fact of service in anoiher office is not satisfactorily attested in the Service Book duly c;rtified abstractfrom the Head of Office.

10 Statement of the applicant and collateral evidence as required under article 915 duly accepted by the authority competent to sanction the pension.

FORM NO. 26-AC.S.R,

(Article 923)

Form of Swety Bond.

In consideration of the President of India (hereinafter called the "Government." which expression shall include his successors and assigns) having agreed to settle the final accounts of Shri/Shrimati without production of a "No Demand Certificate from the Director of Estates, I hereby stand surety (which expression shall include my heirs, executors and administrators) for payment by the said of rent and other dues in respect of residence now allotted to him by Government and also for any residc.ee that may be allotted or that was allotted to the said from time to time , by Government. I, the surety, futher agree and undertake to indemnify the Government against all low and damage until delivery of vacant possession of the above-said residence is made over to Government.

I hereby aho stand surety for any amounts that may be due by the said

to Government byway of ovcpiynsnt of pay, allowances, leave salary, advances for conveyance, house-building or other purposes, or any other dues.

The obligation udertaken by me shall not be discharged or in anyway affected by an extension of time or any other indulgence granted by Government to the said

This guarantee shall remain in force till,—

(i) the " H J. Dimmd C=rtiflcate" is issued by the Director of Estates in favour of the said

(ii) the Head of Office in which the said was last employed and in case he/she was drawing pay and allowances on Gazetted Government servants bill forma the concerned Audit Officer has/have certified that nothing is now duo to the Government from the said

The stamp duty on this instrument shall be borne by Government.

Signature of the Surety.

this.,

S igncd and delivered by the said surety at day of

in the presence of:

1. Signature

Address and occupation of witness

2. Signature

Address and occupaton of witness

Certified that Shri/Shrimati

is a permanent Govern- ment servant.

Signature of the Head of Department or Office in which the surety is employed .

Thin bond 1* hereby accepted.

(Signature and designations) for and on behalf of the President of India.

[No. 6(2) EV/66] S. P. MAHNA, Dy Secy.

(Departmtent of Economic Affairs)

New Delhi, the 30th August 1969

8.O. 3653.—In exercise of the powers conferred by section 53 read with section 56 of the Banking Regulation Act, 1949 (10 of 1949), the Central Government on the recommendation of the Reserve Bank of India, hereby declares that the provisions of sub-Section (1) of section 11 of the said Act, shall not apply to the Chandigarh State Co-operative Bank Ltd., Chandigarh for a period of one year with effect from 1st March, 1969.

[No. F. 18|4]69-SB.l

3 8 9 4

T H E

New Delhi, the 3rd September 1969

S.O. 3<55.—Statement of the Affairs of the Reserve Btnkof Icriia as on the 2 9* August, 1969.

BANKDH DEPARTMBMT

G A Z E T T E

O F

I

Rs.

LIABILITIES

ASSETS

N D

I

A

:

22,69,13^)00

Notes

Capital paid np

5,00^0,000

Rupee Coin

8,59^00

S E P T E

4,88^00

150^0^00,000

Small Coin

Reserve Fund

M B E R

Bills Porcbocd and DiscOutKed:

1 3

, National Agncattaftl Credit (Long Term

iSSiOO^oovooo

(a) Internal

Operation) Fond

1 9 6 9

((0 External

/

I86^O,87/JOO

(e) Goremmeot Treaiury BiUa

35^0*0,000

tituaaai Agncnttunl Crsdit {SabaiMdcu) Foul

Btiaocea Hekl Abroad*

179,31,55^00

B H A D R A

2 2

,

177,69187,000

Ineatmeao**

1 8 9 1 National Industrial Credit (Long Term Operations)

Loan* aad Adranca tot —

Fund

75^xw>o,ooo

[

P A R T

(i) Cootral Gorcrnauat

I I

—

(ii) State QoTernments @

4S^7,i7"ooo

Loans and Advance* to t—

S E C

.

(0 Scheduled Commetrial Banks t

Deposits —

229JI3J79^"0

t*Q S Mi Co-opcntfva B a i t a tt •

(a) Government

3 0 0

]

I,86^>8,OOO

((tf) Other* . . . . . ..

1

Loan*, Adrance* and InTeftmenti fnmNational Agricnl-

(1) Central Government

H L

tutal Credit (Lang Term Opexttiaoi) Fond

(a) Loan* aad A d n o c et to :—

7,03,38.000

(n) State Government'

31,46,88,000

(0 S a te G o r e m n x aa . . ..

15,88,16^00

(fi) State Co-apeiatiTe B ub .

(£0 Cennal Land Mortgafe Banki

•• (t>) rttnkt

G A Z E T T E

i^ftj Inreatmeot in Central Land Mortgage Bank Debentures

8^6,93"ooo

O F

I

Loan* and Advance* from National Agricultural Credit

,0 Scheduled Com"eraa(rbsiut

N D

I

5,71.17,000

Loans and Advances to State Co-opentive B u k i.

207,79*02,000

8,96,02,000

A

:

Loan*, Adnnoe* and I m t o n e aa from National Indmtrial

tfO Schednkd State Co-operatrve Bank*

V*cO Noo-Scbeduled State Co-opermtire Banks

Credit (Long Term Operation*) Fundi—

S7.i5floo

30,57,000

fe> Other Banks

6,26,71,000

(a) Loan* and Advance* to the Development Bank

S E P T E

(b) Investment in bondt/debeatorei iuned by tbe

236,73,93-100

(c) Others

M B E R

34,10,38,000

Dtiiiupuaent Bank

Other A n en . . . ..

35,89,36,000

1 3 Bill* Payable Other liabilities

30,921 l i ^ oo

,

Rupees

999,61,91,000

999,61,91,000

Rupees

1 9 6 9

/

*Inchidea Caab, Fixed Deposits and Short-term Securitie*.

••BKlodrng inveatmentt from the National Agricultural Credit (Long Torm OpermtJoos) Pond and tbe National Indtutiial Credit (Long Term

Operations') Fond,

B H A D R A (gjExduding Loans aad Advancea from tne Naoonai Agricultural Credit (Long Term Operations) Fond but including temporary overdrafts to

2 2 State Governments,

,

tlndndes Ri 31,00^0/xid advanced to schednkd commercial banks against usance bills under sectioa 17(4) (c) of the Reserve Bank of India ACL

ttHzdndrngLoansaod Aivancea from tho National Agricultural Credit (Long Term Operations) Fand"nd the National Agricahnnl Ciedit (Stabili-

1 8 9 1 sation} Hand.

Dated tbe 3rd day of September, 1969.

3 8 9 5

An AaoouniparsuanttotheR"m r eB"nkof I*fit Act, I934> for the week ended the 29th day of August, 1969

3 8 9 6

ISJUB DBFAJCTMENT

T H E

Ri.

A S S E TS

R*.

Rs.

LIABILITIES

Rs.

G o ld C on a nd B u l l i o n :—

Notes held in the Banking Depart-

G A Z E T T E ment

. ,

( 0) H e kl in I n d i a. . . ..

I82>53,I I;°°O

O F Motes in circulation .

(b) H e ld o u t s i de I n d ia

3467,81,24,000

I

Total Notes issued .

F o r e i gn S e c u r i t i es . . ..

200,88,70,000

349°J5O,37>000

N D

I

A

T O T AL

:

38341^^°°

3032,76^5=°°°

S E P T E

R u p ee C o in . . . .. G o v e r n m e nt of I n d ia R u p ee S e c u r i t i es I n t e r n al Bills of E x c h a n ge a nd o t h er

C i n u n w al p a p er

M B E R

3400,50,37,000

T o t al A s s e t r- . . ..

T o t al j j t b i h d et . ..

349O

1 3

,

(sd.) L. K. JHA,

DtfeJ the 3rd day of September, 1969.

Govenwr-

1 9 6 9

/

[Mo. F. 3(3)-BC/69.]

2 2

,

1 8 9 1

[

P A R T

I I

—

New Delhi, the 6th September 1969

S.O. 3656.—In exercise of the powers conferred by section 63 of the Banking Regulation Act, 1949 (10 of 1949), the Central Government, on the recommendation of the Reserve Bank of India, hereby declare that the provisions of section 9 of ths said Act shall not apply to the New Bank of India Ltd., New Delhi, till the 5th September 1970, in respect of the agricultural lands measuring 2493-33 square yards held by it at Batala Road, Amritsar.

[No. F. 15(23)-BC/68 ] K. YESURATNAM, Under Secy.

(Department of Revenue and Insurance)

CUSTOMS

New Delhi, the 6th September 1969

S.O. 3657.—In exercise of the powers conferred by clause (a) of section 7 of the Customs Act, 1962, (52 of 1962). the Central Government hereby appoints Lhe port at Veppalodai in the State of Tamil Nadu as a Customs port for the un- loading of imported goods and the loading of export goods.

[No. 123. F. No. 8/3/68-LC.II.]

STAMPS

New Delhi, the 13th September 1969

S.O, 3659.—In exercise of the powers conferred by clause (a) of sub-section (1) of section 9 of the Indian Stamp Act, 1899 (2 of 1899), the Central Govern- ment hereby remits the duty with which the debentures to the value of two crores of rupees to be Issued by the Maharashtra Housing Board are chargeable under the said Act.

[No. 8/69-Stamps/F.No. 1/28/69-CUE.VII.] P. K. KAPOOR, Under Secy.

(Department of Revenue and Insurance)

INCOMETAX DEPARTMENT Nagpur, the 29th July 1969

S- O. 3660.—Whereas the Central Government is of the opinion that it it necessary and expedient In public interest to publish the names and other particulars of the asscssees :

(i) being individuals or Hindu Undivided Families, who have been F8scsced on ?n Ircome of more than one lakh of rupees;

("0 bring Firms, Associations of Persons or Companies, who have been assessed on an income of more than ten lakhs of rupees, during the financial year 1967-68 and has, therefore, in exercise of the power* conferred by Section 287 of the Inccmetex Act, 1961 (43 of 1961), directed that the names and other particulars of the aBsessccs aforesaid be published, the same arc hereby published in Schedules I and II, hereto annexed :—

SCHEDULE I

Namts of all Individuals and hufs assttstd on incom* of over Rs. z lakh during the financial

year 1967-68.

Assessment

Name and address of the assessce Status

Remarks s.

year

No.

Income assessed under Incometax Art, 1961

1

2

6

4

3

5

1

1,40,000

M/s. Bhagatram Santram, Bilas- H.U.F.

1958-59

pur*

2

1,08,915

196^64

Individual

ShriB. B. J. Seth, SimroIRoad,

Mhow.

M/s. Baburao Pimplapure,

"3,32,104

Do.

3

1963-64

Sagar, C/o. M/s. Vrijlel Manilal, Sagar.

Do.

1,03,468

4

1963-64

Shri Balbhadra Singh C/o M/s. Baktawar Singh Balbhadra Singh, Jagdalpur.

Shri ChitnaVU G. M. Chitnavis- H. U. F.

1963-64

5

1)65^745

      pura, Nagpur.
6  Shri Chintamanrao Balaji, Sugar. Individual
7  M/s.  Chaganlal  Mittal,  Sital- H.A.F.

1963-64

1963-64

3^47,279

1,89,900

mata Bazar, Indore.

8

Individual 1963-64

2,95,82 0

Shri Devendra Kumar Patel, C/o M/8. Vrijlal Manilal, Sttg,ar<

L

Do. Do.

I966--67

1963-64

9 10 11

Shri Gulabdas Agarwal . Shri Gingadas Kothari, Raipur. S hri Gopaldas, C/o M/s. Udhoji Do.

1963-64

1,00,474

1,07,453

1,01,592

Shriixishandas, Satna.

12

i>74>543

Do.

1964-65

Shri Gangada* Kothari, C/o Gango Steel Re-Rolling Mill, Raipur.

1,12,906

1,11,761

1^2,725

1,04,252

HazarilalDevkishan,Piparia . Smt. Jyotisna Dtevi, P. Jabalpur Do. Do. Shri J. T. Joshi, Ramdaspeth,

Do. Do. Do, Do. Do.

1963-64

1963-64

1964-65

1965-66

1963-64

13,74,206

13 14 15 16 17

Nagpur.

18 Shri Kharabe, D. S. C/o. M/s. Do.

1963-64

3>i4>35i

Kharabw & Co., Cotton Mar- ket, Nagpur.

ShriK"nhaiyalalJassaram,Usha Do.

1963-64

2,20,000

19

Ganj, Indore.

20

1962-63

I,I5J7I° 1,40,000

Do. H.U.F.

21

Do. M/s. KishanlalThakurdas,Bllas-

1958-59

pur.

22 Shri Mohd. Hanif, Partner of M/s. K. M. Hanif, Ibrahhn- pura, Bhopal

Individual Do. Do. D o.

Shri Mohd. Islam, Do. Shri Mohd. Aziz, Do. Shri Madanlal Agarwal, Lashkar

23 24 35

I>6I,699

1,10,818

1,03,418

3i45>833

2,36,029

4=29,779

1963-64 1963-64 1963-64 1947-48 1948-49 1949-50

I

²

4

3

6

5

26 ShriMadhukar Rao Pimplapure, C/o. M/s. Vriilal Manllal,

S a g e .j . . ..

Individual

2,80,924

27 Shu MaJhoji, C/o M/s. Udhoii

Shrikrishandas, Satna .

Do.

1963-64

1,00,749

28

Do.

1,63,406

1963-64

Shri Mohd. Hanif, Legal heirs of late Shri Kalokhefn Jum- man Khan, Partner of M/s. K. M. Hanif, Ibrahimpura, Bhopal . . .. Shri H. H. Maharaja MartaPd

D o.

Sinuh Ju Deo of Ricwa

1955-56

I;92.Iy3

3J

Shri Manak Caand Navin

1963-64

Do.

Chand, Indore .

1,32,115

31 Shri Manablal Motilal Agarwali Sh'imgarh . . ..

Do.

1964-65

1,01,840

Shii Narendra Kumar Patel,

32

D o.

2,84J46O

1963-64

G/o M/8.Vri)lal Manila), Sagar . . .. Shri N. G. Zamindar, Raoji

33

1963-64

Do.

Bazar, Indore

I,l8,85O

34 Shri Narayandao, C/o M/s. Udhoji Shrikrishandas, Satna . . ..

1,03,356

Shri O. S. Gupta, Ratlam Shri Paramandbhai, Jablalpur . D o.

4l62,53O 24,I3>785 I4i9i>⁸4l 5,82,580

ShriPutahotamdas Moda, Raigarh

Do. Do. Do. D o. Do.

35 36 37 38

Do.

1963-64 1963-64 1963-64 1964-65 1956-57 1957-58 1963-64 1963-64

5,81,276 3,72,487 6,94,638

39 40

Shri Rishi T. C., Bllaspur Shri R. C. Jail, M t a ii Mohalla, Indore . . ..

4¹

1963-64 1963-64 1963-64

5,84,086 2J39)879 1,26,827

D J. Ratanchand Bhounath, Jabalpur H. .F. ShriR. B. Gaur, Katni . . Individual Ratilal Manakji, Burhanpur,

42 43

D;stt.Khandwa . . . H.U.F. Do. Do.

Do. Do.

1964-65 1965-66 1966-67

i,54i623

1,07,680

1,06,580

44 45

Shri Sial I . S ., New Colony, Nag-

46

pur . . . .. Individual

Do.

1963-64 1963-64

2,87,931

1,51,817

Ghri S. Sanyal, Itwari, Nagpur. Shri Sadiq Bhai C/o. M/s.

47 48

Sadiq & Co., Mount Rd. Nagpur . . ..

D<>" Do.

1963-64 1963-64

1.53,496 1,03,892

49 50

1,2^274

1963-64

D o.

51

Do. Do. Do.

1963-64 1964-65 1965-66

1,13,510 I,98JB4I 12.72^39

Shri Sial M . S. J a b a l p ur . Shri Sidharath Kumar, Jabal- pur . . . .. Shri Shrawan Kumar Patel, J a b a l p ur . . .. Do. Do. S h r i k i s h a n d as C / o, M / B. U d h o ii

1,00,990

1963-64

Do.

Shrikrishandas, Satna .

55

1948-49

Do.

Shri Shakir Huwaln (deceased) Legal Heirs, Shri AbduT Kadar, Mosan Hussain, Smt. Shakinabai& Amna Bai, Dttmoh

5,86,824

Shri Sheonarayan Prabhudayal,

56

Seonl. . . .. H.U.F.

D o.

Do.

1956-57 1957-58

1,45,841 2,44,848

57 58

Do.

M/s. S. R. Kalani, M. G. Road, Indore . . ..

Smt. Ujjambai, Jabalpur . . Individual

11

1963^64 1964-65 1963-64 1965-66

61

I

2

6

4

3

5

63 H. Maharani Ushadevi, Manjk

Bagh Palace, Indore

Individual

1963-64

Shri YuBuf Ghani, Central

63

1,20,127

1963^64

Do.

Avenue Road,Nagpur .

64

1963-64

Do.

Shri Zoeb Bhai C/o. M/s. Sadiq & Co., Mount Road, Nagpur.

1,22,496

SCHEDUIE II

Names of all films, Associations of persons and companies assessed On income'of over Rt- 10 lakhs

during the financial year lp6?-68

Name & Address of the assessec Status

Ren tiks

s.

Assessment year

No.

Inccme rsfct'cd under the In- come tax Act, 1961

i

2

6

4

3

5

1

4 9 , 7 9 J I 68 The Central Provinces Manga- nese Ore Co. Ltd.,Nagpur . Company 1963-64

2 M/s. Gwalior Rayon Silk Mfg. (Wvg.) Co. Ltd., Birlagraxn, Nagda . . ..

1963-64

2.27,53,250

Do.

M/a, Mohanlal Hargovind,

3

Jabalpur . . .. R.F.

1963-64

45.36,175

Do.

32,72,242

Do.

1964-65

4

Do.

Do.

1965-66

31,96,664 5

6 National News Print & Paper

Mills, Nepanagar

Company 1965-66

68,25,353

The Perfect Pottery Co. Ltd.,

7

Jabalpur . . ..

1964-65

10,36,227

Do.

M/s. Rajkumar Mills, Indore .

I963-64

8

Do.

I 3 , 4 5 . I OI

Do.

M/s. Sajjan Mills, Ratlam

1963-64

9

14.34,34°

10 M/9. Vrijlal Manilal & C o .,

1963-64

Sagar . . .. R . F.

15,14,756

,"[No. C.S. 9/68-69.]

V. R. BAP AT,

Commissioner of Income-taXj Madhya Pradesh, Nagpur and Bhandara,

Nagpur.

CENTRAL, BOARD OF DIRECT TAXES

New Delhi, the 28th June 1969

INCOME—TAX

S.

In the said schedule against the Ranges shown below in Column 1, the following shall be

substituted under column 2, namely :—

SCHEDULE

Income-tax Circles, Wards and Districts

Range

2

1

A—Range, Ahmedabad .

1. Group Circle I(i), Ahmedabad. 2. Group Circle I(i), Ahmedabad. 3. Group Circle 1(4), Ahmedabad. 4. Circle III, Ahmedabad. 5, Circle V, Ahmedabad. 6. Special Investigation Circle 'B' Ahmedebad. 7. Special Investigation Circle 'A', Ahmedabad.

B—.Range, Ahmedabad

1. Group Circle I I I ( i\ Ahrnedabad. 2. Group Circle 111(3), Ahmedabad. 3. Circle IV, Ahmedabad. 4. Circle IX, Ahmedabad. 5. Central Circle, Ahmedabad.

E—Range,. Ahmedabad .

1. Circle II, Ahmedabad. 2, Circle Vill, Ahmedabad. 3. Group Circle 1(3), Ahmedabad.

F—Range, Ahmedabad .

1. Circle X, Ahmedabad. 2. Petlad. 3. Mehsana- 4. Palanpur. 5. Patan. 6. Group Circle 111(2), Ahmedabad.

A—Range, Baroda .

1. A, B, C, D Wards Baroda. 2. Godhra.

B—Range, Baroda

i. E,F,G,H,IJ,K, and L, Wards, Baroda. 2. Breach, 3. Bulsar.

This notification shall take effect from ist July, 1969-

Explanatory Note

The amendments have become necessary on account of reorganisation of AACs' jurisdi-

ction in the Commissioner's charge.

(The above note does not form a part o* the notification, but is intended to be merely

clarificatory).

'[No. 87 (P. No. 50/40/69-ITJ)]. S. V- SUBBA RAO, Under Secy.

OFFICE OF THE COLLECTOR OF CENTRAL EXCISE, HYDERABAD

CENTRAL EXCISE

Hyderabad, the 30th August 1969

S O 3G63 —In exercise of the powers conferred on me by rule 173H of the Central Excise Rules, 1944, I hereby direct the assessees manufacturing Refri- eeratinE and Air Conditioning appliances and machinery to maintain a Job card in the form appended below, in addition to the Register maintained under Rules 97 97-A, 173-H and 173-Ii in respect of duty paid Refrigerating and Air Condi- tioning appliances and machinery received within the factory premises for repro- cessing, repairs, servicing etc.,

Job Card

Name and address of the assessee :-—

Repairs/Reconditioning Record.

(1) Serial No. and date of entry in Excise Register in Form V:—

(2) Description of goods:—

(3) Marks and Numbers:— (4) Nature of repairs/reconditioning:—

<5) Charges made for repair with Bill No. and Date:—

(6) Dutiable spare parts utilised:— (7) Date of completion of repairs/reconditioning:—

(8) Delivery ticket No. and date on which returned to service department.

Signature of Foreman/ Supervisor Repair shop. When the duty paid goods received within the factory for repairs, service,- etc, are sent to a particular section, then the same should be covered by a job card prescribed above. The Job Cards should be filed serially, date wise indicat- ing the corresponding entry numbers in form V.

(C. No. V29-A/30/12/69.M.P.)

°" fi⁹J

M. L. ROUTH, Collector.

COLLECTORATE OF CENTRAL EXCISE : POONA

C EN I'RAL EXCISES

Poona, tiu 2$th August, 1969

S. O. 3<><>4-—In exercise of the powers vested in me under Rule 5 of the Central Excise Rules, 1944, I empower all officers of Central Excise in the Poona Central Excise CoUectornte specified' in Column 3 of the table below to exercise within their respective jurisdiction the powers of Collector under the Central Excise Rules mentioned in Column 2 of the table subject to the limitations in Column 4 thereof.

TAB 1*

Rank of Officers

CEx, Rules

Limitations, if any.

s.

2

3

No. 1

4

All Officers of & above the rank oi

1 96ZH(i)

Supdt. of Central Excise.

F First ASP (application) shall be accepted by the officers not below the rank of Asst. Collr.

All Officers of & above the rank of

2 96ZH(2)

Asst, Coilr.

All Officers of & above the rank of

96ZH(4)

3

Supdt. of Central Excise.

(a) Power of accepting renewal application in form ASP shall be exercised by Supdt. CEx.

(6) (i) Where delay in presenting

the ASP iB not more than 10 days, the supdt. C. Ex. shall exercise power of condoning the delay, (ii) Where delay in presenting the. ASP exceeding 10 days A. C. C. E shall exercise the power.

All Officers of and above the rank

96ZH (5)

—

4

of Asstt. Collr. C. Ex.

All Officers of and above the rank

—

96ZI (4)

5

of Asstt. Collr. C. Ex.

Adjudicating Officers

96ZL(i)

6

To demand duty, to confiscate goods and to impose penaltv in ac- cordance with their limits of adjudication powers.

[No. G.E.R. No. 5/69]

D. N. LAL,

Collector of Central Excise, Poona.

MINISTRY OF FOOD AGRICULTURE, COMMUNITY DEVELOPMENT AND

COOPERATION

(Department of Food)

New Delhi, the 5th September 1969

S.O 3665.—In exercise of the powers conferred by Section 42 of the Ware housing Corporation Act, 1962 (58 of 1962), the Central Warehousing Corporation, with the previous sanction of the Central Government, hereby makes the follow- ing regulations further to amend the Central Warehousing Corporation (Staff) Regulations, 1966, namely:—

1. These regulations may be called the Central Warehousing Corporation (Staff).

Third Amendment Regulations, 1969,

2. In sub-regulation (1) of regulation 12 of the Central Warehousing Corpora- tion (Start) Regulations, 1966, for the opening paragraph, the following shall be substituted, namely:—

"(1) The power to fix or revise the scales of pay of posts in the Corpora- tion shall vest in the Board of Directors, subject to the condition that, for appointment of persons who have already attained the age of 58 years to posts with scales of pay having a maximum of Rs. 2500/- or above or to posts with a fixed pay of Rs. 2500/- or above, prior approval of the Central Government shall be obtained.".

LNo. F.26-7/67-S.G.IL]

DEVAKI NANDAN GOYAL, Under Secy.

MINISTRY OF TOURISM AND CIVIL AVIATION

ORDER

New Delhi, the 20th August 1969

S.O. 3666.—In exercise of the powers conferred by rule 160 of the Aircrafts Rules, 1937, the Central Government hereby exempts for a further period of one year with effect from 1st September, 1969, all holders of appropriate Aircraft Maintenance Engineers Licences granted or rendered valid by appropriate autho- rities of the United Kingdom and Australia from the operation of rule 61 in so far as it relates to rules 57, 58 and 60 of the said rules and directs that the holders of such licences may act as Aircraft Maintenance Engineers in connec- tion with the repair, overhaul, modification and maintenance of aircraft owned and operated by Air India.

[No. F.10-A/38-69.1

S. N. KAUL, Under Secy.

MINISTRY OF INFORMATION AND BROADCASTING

ORDER

New Delhi, the 1st September 1969

S.O. 3667.—In pursuance of the directions isiued under the provision of each of the enactments ftpecifled in the First Schedule annexed hereto, the Centra) Government after considering the recommendations of the Film Advisory Board, Bombay hereby approves ihe film specified is column 2 of the Second Schedule annexed hereto in Gujarati to be of the description specified against it in eolumn 6 of the said Second Schedule.

THE FIRST SCHEDULE

(1) Sub-Section 4 of Section 12 and Section 16 of the Cinematograph Act, 1952 (Central Act XXXVII of 1952).

(2) Sub-Section (3) of Section 5 and Section 9 of the Bombay Cinemas (Regulation) Act, 1953 (Bombay Act XVII of 1953)-

(3) Sub-Section (4) of Section 5 and Section 9 of the Saurashtra Cinemas (Regulation) Act, 1953 (Sauraahtra At XVII of 1953).

THE SECOND SCHEDULE

Name of Name of

Title of the film.

Length 35mm

the the

Applicant Producer

s. No.

Whether a Scientific film or a film intended for educational purposes or a film dealing with news & current events or a

t)ocumpntary films.

I

2

6

3

4 5

Namarata Na Sagar 285- 90M

Documentary film ffor release in

(Colour)

Gujarat Circuit only).

Sh. Narendra Trivedi Proprietor* Parimal Pictures, 34/AWest View, 10th Khetwadi Bombay-4.

[No. F. 24/1/69-FP-App. 1383].

BANU RAM AGGAHWAL, Under Secy.

New Delhi, the 5th September 1969

S.O. 3671.—In pursuance of para (a) of Section III of Rule 434 of Indian Tele- graph Rules, 1951, as Introduced by S.O. No. 627 dated 8th March, I960, tha Director General Posts and Telegraphs, hereby specifies the 1st October, 1969 as the date on which the Measured Rate system will be Introduced in AGARTALA Telephone Exchange, Assam Circle.

[No. 5-70/68-PHB(ll).]

D. R. BAHL,

Asstt. Director General (PHB).

MINISTRY OF HEALTH, FAMILY PLANNING, WORKS, HOUSING AND

URBAN DEVELOPMENT

(Department of Health)

New Delhi, the 30th August 1969

S.O. 3673.—In exercise of the powers conferred by sub-section (1) of section 14 of tho Indian Medical Council Act, 1956 (102 of 1956) the Central Government, after consultation with the Medical Council of India, hereby directs that the medical qualifications "M.~D" granted by the Kyoto University, Japan, and M.D. granted by the Chiba University, Japan, shall be recognised medical Qualifications for the purposes of this Act.

[No- B\ 19-37/89-MPT.]

R. MURTHI, Under Secy.

(Department of Health)

New Delhi, the 30th August 1969

S.O. 3674.—In pursuance of sub-rules (2) and (3) of rule 67 of the Indian Aircraft (Public Health) Rules, 1954 and sub-rules (2) and (3) of rule 89 of the Indian Port

Health Rules, 1955, the Central Government hereby makes the following amend- ment to the notification of the Government of India in the Ministry of Health No. F. 29-10/64-IHF dated the 7th April, 1965, namely: —

1. In the Schedule to the said notification, in paragraph 2(a) for the figure "25", the figure "31" shall be substituted-

2. This notification shall become effective ten days after its publication in the Official Gazette.

[No. F. 24-9/68-I-H.3

S. SRINIVASAN, Under Secy

(Department of Works, Housing and Urban Development)

New Delhi, tlie 1st September: 1969,;

S.O.3675.— In exercise of the powers conferred by section ^ of the public Premises (Eviction of Unauthorised Occupants) Act, 1958 (32 of 1958) the Central Government hereby appoints the officer mentioned in column (1) of the table tetow, being the officer equivalent to the rank of a gazetted officer of Government to be estate officer for the purposes of the said Act who shall ex- ercise the powers conferred and perform the duties imposed on estate officers by or urdcr the said Act within the local limits of his jurisdiction m respect of the public premises specified in column (2) of the said table.

THE TABLE

Categories of public premises and local limits of Designation of the officer

Jurisdiction

(2)

( 1)

Personnel Managcr-cum-Administrative Offi-

cer, Sindri Unit, District Dhanbad, Bihar, Fertilizer Corporation of India Limited.

Public Premises belonging to the Fcrti'izer Cor- poration of Irdia L mind wilhin the limitsfcf the SJndri Unit, Sindri, District Dhanbad, Bihar

[No. F.2ioi2(io)/69-Pol. IV.]

T. K. BALASUBRAMANIAM,

Deputy Director of Estates and Ex-Offitio Under Secy.

MINISTRY OF PETROLEUM & CHEMICALS AND MINES & METALS

(Department of Petroleum) New Delhi, the 26th August 1969

S.O. 3685.—Whereas It appears to the Central Government that It Is neces-

sary in the pu!blle interest that for the transport of Petroleum from the drill sites well No. Sanand 14(SL) to Well No. 15 (ST) in the Kalol Oil Field, in Gujarat State, Pipelines should be laid by the Oil and Natural Gas Commission and that for the purpose of laying such Pipelines it is necessary to acquire the Right of User in the land described in the schedule annexed thereto.

2. Now, therefore, in exercise of the powers conferred by Sub-Section (1) of the Section 3 of the Petroleum Pipelines (Acquisition of Right of User in land) Act, 1962 (50 of 1962), the Central Government hereby declares its intention to acquire the right of user therein.

3. Any person interested in the said land may, within 21 days from the date of this notification object to the laying of the pipelines under the land to the Competent Authority, at Western Region, Shed No. 21, Makarpura Road, Near Central Workshop, Baroda 4, In the Office of the C and M Division (Oil and Natu- ral Gas Commission), Baroda. Every person making such an objection shall also state specifically whether he wishes to be heard in person or by a legal practi- tioner.

SCHEDULE

Laying pipeline from Sanand Well No. I4(SL) to Well No. 15 (ST)

KALOL

TAL :

STATE : GUJARAT

DIST : MAHSANA

Village

S.No.

Hectare Are. P.Are.

0

10 Jethala) .

32 • 457/i\ •

0

0 7

0 0

12

50 38 44

1

0

00

0

0

1 15 2

0 0

457/2/ 456 455 449 \ 4 4 8/ 450 • Village Panchayat c a"t track. 444 433 438/2

81 90 00 41 82

S. No. Hectare Are. P. Are.

Jethala)

60

7

11 4

&t5°

0 0 0 0 0 0

1 8 5 0 10 3

H 74

438/iA • ) . . .. 4 3 8 / 1B > . .. 0 4 3 8 / 1C J 4 3 7 /2 . 43° 43i 376 375, • 374 11 __ __ 374/2/

[No. 20/3/67-IOC/Lab. and Legls.]

(Department of Mines and Metals)

ERRATUM

New Delhi, the 30th August 1969

S O 3686 In the erratum of the Government of India in the Ministry of Petro- leum and Chemicals and Mines and Metals, (Department of Mines & Metals) No. SO "99 dated the 24th April, 1969 published in Part II, Section 3, Sub-section (ii) of the Gazette of India dated the 3rd May, 1969. at page-1544—In lme-5, for "S.O- 2932" read "SO. 2832".

INo. C2-22(3)/67.]

M. S. K- RAMASWAMI, Dy. Secy.

MINISTRY OF1 FOREIGN TRADE AND SUPPLY

(Department of Supply)

New Delhi, the 2"&th August 1969

S.0.3687.—In p irsuaace of the provisions of Rule 45 of the Fundamental Rules, the President hereby mikes the following rules to amsnd the Directorate General of Supplies and Disposals (Allot- ment of Government residences for employees of Inspection Offices at Tatanagar, Jamshedpur, Burnpur and Kulti) Rules, 1966, namely :—

(1) These rules may be called the Directorate General of Supplies and Disposals (Allot- ment of Government residences of employees of Inspection Offices at Tntanagar, Ja'nshedpur, Burnpur ani Kulti) Amendment Rules, 1969,

(2) They shall come into force with effect from the iat September 1969.

1, In the Directorate General of Supplies end Disposals aCA'lotrrcnt of CoVcrrircnt residences for emp'ovees of Inspectior Offices at Tatanagtrj JemsfcedFUrj Eumrur end KultT • R u l e s j i 9 66 f or t he T a b le o c c u r i ng b e l ow s u b - r u le ( 2) of t he r u l es u n d er " S. R . 3 I 7 - R - 5 ^ C 1 B B B'

•flcatnn of residences" the following Table shall be substituted namely :—

Old rates

E-noVj-n:rtts of officers aa on the first day : of the allotment year in which the allot

Typesf : Residence

ment is made.

(2)

( 1)

(3)

Less than Rfl, iro/-

I Less than Rb. 175/- • • • • 1 from Rs. 175/- to Ra. 349/-

11

Less than Rs. 25O/- but r,ot less tl ar PP

lio/-

from Rs. 350/-to Rs. 499/-

III

Lcss than Rs. 4C0/- but r ot less tr8n R"

250/-

IV from Rs. 500/- to Rs. 799/-

Lffss than Rs. 7C0/- t)ut net kss thgr R

400/- •"*

2

I

3

. LesB than Rs. 13CO/- but rot less than Rs from Rs.Soo/- to 1299/- .

V

700/-

from Rs. 1300/-to Rs. 2249/- . . Less thar Rs, 22"c/- but not less thar- Re.

VI

1300/-

Rs. 2250/- rnd above.

Ri. 2250/- and above

VII

[No.57(i)/6s-E.f.II]

V. RADHAKRISHN/.N, Under Secy

(Department of Foreign Trade)

New Delhi the 29th August 1969

8,O. 3689.—In exercise of the powers conferred by clause (i) of auh-Rpetinr. (3) of section 4 of the Central Silk Board Act, 1948 (61 of 1948) tk Central Gov" ernment hereby nominates the Director of Industries, Government of Hiiraehal Pradesh, Simla to be a member of tBe Central Silk Board in place of Shri P K Mattoo and makes the following further amendment in the notification o f ' t he Government of India in the Ministry Qf Commerce No. S.O. 2260 dated the 28th June, 1967, namely:—

In the said notification, for the entry against serial number 30, the following

ft entry shall be substituted, namely:—

"30. The Director of Industries, Government of Himachal Pradesh, Simla.'"

[No. F. 22/l/67-Tex(F).] DAULAT RAM, Under Secy-

(Department of Foreign Trade)

TEA CONTROL

New Delhi, the 30th Auguit 1969

.RUBBER CONTROL

New Delhi the 30th August, 1969

S.O. 3691.—Shri T. V. Joseph, Secretary, Rubber Board, Kottayam, Kerala, is granted earned leave for 27 days with effect from 3rd February, 1969, to 1st March, 1969, (both days Inclusive) with permission to suffix the 2nd March, 1969 (Sunday) to his leave and also earned leave for 10 days with effect from the 14th August, 1969, with permission to prefix 13th August, 1969 and suffix the holidays on the 24th to 28th August, 1969.

2. In pursuance of sub-section (2) of section 6A of the Rubber Act, 1947 (24 of 1947), Shri K. V. Chacko, Finance and Accounts Officer in the Rubber Board, Kottayam, is hereby appointed to hold additional charge of the post of Secretary, Rubber Board, in addition to his own duties, during the period of leave of Shri T. V. Joseph.

[No. F. 21(19)Plant(B)/67.]

New Delhi the 2nd September 1969

S.O. 3693.—In exercise of the powers conferred by clause (a) of sub-section (i) •of section 9 of the Tea Act, 1953 (29 of 1953) the Central Government hereby appoints until further orders Shri P. V. iRamaswamy, a Selection Grade Officer of the Central Secretariat Service as Secretary, Tea Board with effect from the fore- noon of 29th July, 1969, vice Shri S. S. Nandkeolyar.

[No. 3(27)-Plant(A)/69.]

M. L. GUPTA, Under Secy,.

(Office of the Joint Chief Controller of Imports and Exports)

ORDER

Bombay, the 16th August 1969

SO 3693.—A licence No. P/SS/1565818, dated 28th May, K68 of the value of "Rs lObOQ' for import of Polyethleno Moulding Power High Density, Poly- styrene, C.A.B. Moulding Power, Polyvinyl Formal and Polyvimyl Acetol. etc., was issued to Messrs. Satya Plastic Products, Industrial Estate, Vidisha, Madhya Pradesh subject to the conditions as under:—

"This licence is issued subject to the condition that all the items of goods Imported under it shall bfe used only in the licence holder's factory at address shown in the Essentiality Certificate issued by the recom- mending authority, against which the licence is issued and no portion thereof will be utilised by the licensee for a Unit/purpose other than the one for which the licence in question is issued, or will be so]d or be permitted to be utilised by any other party."

2 Thereafter, a Show Cause Notice No. l/79/69/AU/Enf./8914, dated 23th May, 1969 was issued asking them to show cause within 15 days as to why in terms of Clause &, sub-clause (cc) the said licence in their favour should not 'be can- celled on the ground that the firm has not made any progress towards establish- ment of industry.

3 In response to the aforesaid Show Cause Notice, Messrs Satya Plastic Products Vidisha, Madhya Pradesh had, by their letter No. SPP/1/6&, dated the 11th June, 1969 have stated that the captioned licence Is not received by them and they have no objection for concellation of the said licence.

4 The undersigned has carefully examined the said representation and has come to the conclusion that the aforesaid licence will not serve the purpose for which it has been granted.

5 Having regard to what has been stated in the preceding paragraph, the undersigned is satisfied that the licence In question should be cancelled or other- wise rendered ineffective. Therefore, the undersigned, in exercise of the cowers

vested in him under Clause 9 sub-clause (cc) of the Imports (Control) Order, 1955 hereby cancels the licence No. P/SS/1565818, dated 28th May, 1968 lor Rs. 10,000 issued in favour of Messrs Satya Plastic Products, Vidisha, Madhya

[No. 1/79/69/ AU/Enf.]'

I. R. KAKAR,

Dy. Chief Controller of Imports & Exports.

(Office of thie Deputy Chief Controller of Imports and Exports)

ORDERS

Kanpur, the 18th. August 1969

8.O. 3694.—The following licence was issued to M/s. B. R. Circles and Sheet Manufacturers, Bhatti Street Moradabad:—

1. P/SS/1622780 dated the 13th December, 1967 for Rs. 7,712 for import of Ger- man Silver Scrap and Brass Scrap.

Thereafter a show cause notice No. Enf. l(175)/1968/Kan dated the 25th Nov- ember, 196B was issued asking them to show cause within 10 days of the leceipt of notice as to why the said licence should not be cancelled for the reason that the firm has since dissolved and has ceased functioning since July, 1968.

In response to the aforesaid show cause notice M/s. B. R. Circles and Sheet Manufacturers Bhatti Street Moradabad, could not show any valid reasons against the proposed cancellation as per their reply vide letter dated 5th December, 1968.

Having regard to what has been stated in the preceding paragraph, the undersigned is satisfied that the said licence in question should be cancelled or otherwise rendered in-effective. Therefore, the undersigned in exercise of powers vested in him under clause 9 of the Import (Control) Orders, 1955 hereby cancells the licence No. P/SS/1622780 dated 13th December, 1967 issued in favour of M/s. B. R. Circles and Sheet Manufacturers, Bhatti Street, Moradabad.

[No. ENF.1(175)/1968/KAN/3586J

Kanpur, the 1st September 1969

8.O, 3695.—The following import licences were issued in favour of M/s. Dhatu Kala Udyog Sahkari Samiti Ltd. Adityanagar, P. O. Sunderpur, District, Vara- nasi:—•

(i) P/SS/1581639 dated 10th February, 1967 for Rs. 13680 1 for the import (ii) P/SS/1623594 dated 4th March, 1968 for Rs. 10000 - of German (iii) P/SS/1623595 dated 4th March, 1988 for Rs. 3680 J Silver Scrap Thereafter a show cause notice No. ENF.1(217)/1969/KAN, dated the 13th June, 1969 was issued asking them to show cause within 10 (Ten) days of the date of receipt of the said notice as to why the said licences in their favour should not be cancelled on the ground that they have misutilised the imported goods in terms of clause 9(cc) of the Import (Control) Order, 1955 as amended.

The stipulated period of 10 days is over and the party has not come forward with any explanation so far. The show cause notice was delivered to them on 20th June, 1969 as per acknowledgement on records shows.

The undersigned has carefully examined the case and has come to the conclu- sion that the party has no defence to urge and have avoided a reply.

Having regard to what has been stated in the preceding paragraph the under- signed is satisfied that the licences in question should be cancelled or otherwise rendered ineffective. Therefore the undersigned in exercise of powers vested in him under clause 9 sub clause (cc) of the Imports (Control) Order, 1955 here- by cancels the licences issued in favour of M/s. Dhatu Kala Udyog Sahkari Samiti Ltd., Adityanagar, P. O. Sunderpur, District Varanasi, Nos. P/SS/1581639* dated 10th February, 1967, P/SS/1623594 and P/SS/1623595 both dated 4th March, 1968.

[No. ENF.I(217)/1969/KAN/2568.I

O. N. ANAND,

Dy. Chief Controller of Imports and Exports.

(Office of the Joint Chief Controller of Imports and Exports)

ORDER

Calcutta, the 30th August 1969

S.O. 3696.—An Actual Users licence No. P/SS/1629903/C/XX/29C/27 dated 6th December, 1988 of the value of Rs. 4,119/- for Import of Aromatic Chemicals, N.E. Oil & Broken Coral Reeds was issued to M/s. Sadhana Industries, 123, Balaram Dey Street, Calcutta-6 and 15, Cosslpore Road, Calcutta-2.

2. Thereafter, a show cause notice No. 76/69/E&L dated 7th May, 1989 was issued saking them to show cause within 15 days as to why the said licence in -their favour should not be cancelled on the ground that their S.S.I. Registration Certificate number was cancelled by the Director of Industries, West Bengal in terms of Clause 9, sub-clause (cc).

3. In response to the aforesaid show cause notice, M/s. Sadhana Industries had, 'by their letter dated 21st May 1969 & 6th June 1969 furnished a detailed explana- tion and had also asked for personal hearing with the undersigned which was .allowed to their representative on 5th July 1969. Intimation regarding grant of personal interview was returned to this office undelivered by the Postal authority with the remark "not Maimed". In their said reply the tan contended that they 'have approached the Director of Industries for renewal of the S.S.I. Registration number.

4. The undersigned has carefully examined the said representation and has •come to the conclusion that the licence will not serve the purpose for which it was granted.

5. Having regard to what has been stated in the preceding paragraph, the undersigned is satisfied that the licence in question should be cancelled or other- wise rendered ineffective, Therfore, the undersigned, in exercise of the powers -vested in him under clause 9 sub clause (cc) of the Imports (Control) Order, 1955 •hereby cancel the licence No. P/SS/1629903/C/XX/29/C/27 dated 6th December, 1968 for Rs. 4119/- Issued In favour of M/s. Sadhana Industries, 123, Balaram Dey "Street, Calcutta-6 and 15, Cossipore Road, Calcutta-2.

[No. 76/69/E&L.]

M. S. PURI,

Dy. Chief Controller of Imports & Exports.

MINISTRY OF LABOUR, EMPLOYMENT AND REHABILITATION

(Department of Labour and Employment)

New Delhi, the 31st July 1969

S.O. 3897.—In pursuance of section 17 of the Industrial Disputes Act, 1947 (14 of 1947), the Central Government hereby publishes the following award of the National Industrial Tribunal, Dhanbad In the Industrial dispute between the employers In relation to the Indian Oil Corporation Limited, Bombay and their workmen which was received by the Central Government on the 19th July I960, '

BEFORE THE NATIONAL INDUSTRIAL TRIBUNAL AT DHANBAD In the matter of a reference under section 1O(1A) of the Industrial Disputes Act,

N. T. REFERENCE NO. 5 OF 1967

PARTIES:

Management of the Indian Oil Corporation Ltd., Bombay,

AND

Their Workmen.

"PRESENT:

Shri Kamla Sahai, Presiding Officer.

APPEARANCES : Tor the Indian Oil Corporation—Shri S. D. Vimadalal, Barrister-at-Law, with S/Shri V. Hv, Dhopeshwarkar, Deputy Manager, P&A, Aladi Subramaniam Dy. Financial Controller and D. H. Pradhan, Personnel Officer (I R) Tor the Workmen—S]Shri V. K. Tembe, Advocate, Sarjotishi M. B Kulkarnl Shidore and Surve.

STATE: Maharashtra.

INDUSTRY- Oil

Calcutta, dated the 13th Juty, 1969

AWARD

By order No. 17/5/67/LRIII doted the 27th July. 1E67, the Central Government, in the Ministry of Labour, Employment and Rehabilitation, has referred for adju- dication to this TTi

SCHEDULE

"Whether the workmen of the Indian Oil Corporation, Bombay, and all its branches are entitled to a higher bonus than 4 per cent for the year 1965-66? If so, what should be the quantum of bonus for the said year?

2. The Indian Oil Corporation Ltd., is a public sector Corporation. It is owned "ntirely by the Government of India. Its financial year begins from the 1st April of one year and ends on the 31st March of the next year. The Corporation's predecessor concerns namely the Indian Oil Company Ltd., and the Indian Refi- neries Ltd., were both public sector undertakings of the Government of India. They were joined together and were incorporated as the Indian Oil Corporation Ltd., on or about the 1st September, 1964. The balancesheet and the profit and loss account of the Corporation are jointly audited by three different firms of Auditors viz.: (1) M/s. A. F. Fergusson & Co., Bombay, (2) M/s. P. N. Mitra & Co., Calcutta and (3) M/s. S. P. Chopra & Co., New Delhi. They are also liable to be examined and audited by the Director of Commercial Audit under the Comptroller and Auditor General of India who has, under section 619(4) of the Indian Companies Act 1956 the "right to comment upon or supplement, the audit report in such manner as he thinks fit".

3. The question of bonus relates in this reference to the year 1965-66. At the "nd of the bal&ncesheet and profit and loss account of that year, the auditors have given, besides their report, details of the allocation of work amongst the three firms of auditors as made under the directions of the Comptroller and Auditor General of India. The Director of Commercial Audit has then added his own comment! and remarks. The Chairman of the Corporation has thereafter merely said about them:—-•

"The remarks are self explanatory and as such do not require any com- ments".

4. As to the quantum of bonus for the year 1965-66, the Corporation's case is that, after careful consideration of the foalancesheet and profit and loss account, It found that there was no available, much less allocable surplus, in that year but, on the contrary, there was a substantial deficit. The result was that it found that no bonus except the minimum bonus of 4 per cent Payable under section 10 of the Payment 0° T^-us Act, 1965 was payable to tha workmen. Minimum bonus, based not on the quantum of profits made by the Corporation but on the minimum bonus laid down in section 10 of the Act was, therefore, paid to the workmen. Its case, therefore, is that no further bonus is payable.

5. The Corporation has filed the balancesheet and profit and loss account for the year 1965-66 as well as those for other years. It has also filed an affidavit (Ext. M-l).s.worn by Shrl Alladi Subramanyam who presently holds the post of Deputy Financial Controller of the Indian Oil Corporation at Bombay. He has also stated that he was concerned with the flnalisation of the accounts of the Corporation for the year ended 31st March 1966 as he was then holding the post of Chief Accounts Officer of the Corporation. He is a qualified Chartered Accoun- tant, being an associate member of the Institute of Chartered Accountants of India from 1960 and also an associate member of the Institute of Cost and Works Accountants of India from 1965. Further, he is a Law Graduate, having passed the LLB Degree examination of the Osmania University in 1960. Shri Subramanyam has filed along with his affidavit annexures to explain several matters. He was examined on behalf of fEe management and has beep cross-examined by Shrl Tembe, the learned Advocate for the Federation i.e. the only contesting union.

6. Apart from other documents, the Corporation has filed Ext. Con. M-l and Ext. Con. M-2 which are assessment orders respectively of the Income Tax Officer relating to the Indian Oil Corporation for the assessment'years 1965-66 and 1966- 67.

7. The~only union which appeared and contested the reference at the hearing- was the National Federation of Petroleum Workers (India) on beha'f of the work- men represented by it. This Federation has stated in its written statement that

the Corporation has already paid a bonus for the year 1665-66 at the rate of 4 per cent of the emoluments of the workmen but it has given its opinion to the effect that a "larger quantum of bonus is due to the workmen on the basis of the formula laid down In the Payment of Bonus Act". It has further stated that, in the profit and loss account for the year 1965-66, the company has debited a sum of Rs. 4,37,14,873 as loss on devaluation. It has then submitted that .since the devaluation was introduced on the 6th June, 1W6, any loss or profit on account of devaluation could not be shown in the profit and loss account or balancesheet of the company for the yeaT 1965-66. The fact that the Corporation has shown loss on account of that devaluation means that it has not revealed" a true and fair picture at the profit and of the financial position of the company as on 31st March, 1866". The Federation has further stated that it will file an application under section 23 of the Payment of Bonus Act, challenging the accurracy of th& profit and loss account and balancesheet of the company and will also ask for clarifications. In paragraph 4, it has stated that the Corporation is liable to pay the maximum quantum of bonus to the workmen under the Payment of Bonus Act. It has also said that it will submit its computation for bonus later.

8. In view of the wording of the schedule to the reference, the first question which arises for consideration in this case is whether bonus at a rate higher than 4 per cent is payable for the year 1965-66. It is only if the answer to this question. is in the affirmative that this Tribunal is further required to ascertain the exact quantum of bonus payable for that year.

9. Shri V. K. Tembe did not make any attempt at the hearing to show that the corporation made any profit higher than that shown in the balancesheet and prcflt and loss account. The main point which he argued and stressed was that tho corporation could only show in the balance-sheet for 1965-66 the profit made and loss incurred by the corporation in that financial year. According to him, the loss of Rs. 4,37,14,873 said to have been incurred by the Corporation on account of devaluation of the Indian rupee which came into effect on the 6th June, 1966 could¹ not be taken into account in the financial year 1965-66.

SI.   Design  of  the                                                  Vcrtal  description  of  the
No.   Standard  Mark           Product                                 Design  of  the  Standard