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Gazette of DNH And DD · Dadra And Nagar Haveli And Daman And Diu Administration

Gazette of DNH And DD, No. 46, 06 July 2026

Published 06 July 2026

Type
Extraordinary
Gazette no.
46
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in.gazette.dadranagarhaveli.2026-07-06.extraordinary-46
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भारत सरकार / Government of India

सरकारी राजपत्र

OFFICIAL GAZETTE

संघ प्रदेश दादरा एवं नगर हवेली तथा दमण एवं दीव प्रशासन

U.T. ADMINISTRATION OF DADRA AND NAGAR HAVELI AND

DAMAN AND DIU

असाधारण

EXTRAORDINARY

प्राधिकरण द्वारा प्रकाशित / PUBLISHED BY AUTHORITY

Daman 06th July, 2026 15 Ashadha, 1948 (Saka) No. : 46

Union Territory Administration of Union Territory of Dadra and

Nagar Haveli and Daman and Diu

Final Closing Balance Sheet of Electricity Department- Dadra

and Nagar Haveli and Electricity Department- Daman and Diu as

on 01/04/2025

EXTRAORDINARY No. 46 THE GAZETTE OF DNH & DD Page 2

Notification No.: - DNHDDPCL/01/2022/HR&ADMIN/487 Date :- 02/07/2026

Schedule-A (Part-1)

Final Closing Balance Sheet of Electricity Department- Dadra and Nagar Haveli and Electricity

Department- Daman and Diu as on 01/04/2025 In ₹

Particulars Note No. ED - DNH Part ED - DD Part Total being transferred to DNHDDPCL
ASSETS
1 Non-Current Assets
(a) Property, Plant and Equipment (PPE) 1 1,21,85,11,720 1,88,18,73,846 3,10,03,85,566
(b) Capital Work-in-Progress 2 10,99,51,536 - 10,99,51,536
(c) Intangible Assets 3 - 2,48,33,279 2,48,33,279
Total Non-Current Assets 1,32,84,63,256 1,90,67,07,125 3,23,51,70,382
2 Current Assets
(a) Inventories 4 - 16,96,74,638 16,96,74,638
(b) Financial Assets
i) Trade Receivables 5 4,01,60,635 4,77,77,949 8,79,38,583
ii) Cash and Cash Equivalents 6 84,24,988 39,01,33,290 39,85,58,278
Total Current Assets 4,85,85,623 60,75,85,877 65,61,71,500
TOTAL ASSETS (1+2) 1,37,70,48,879 2,51,42,93,002 3,89,13,41,882
EQUITY AND LIABILITIES
1 Other Equity (Reserve & Surplus) 1,36,64,08,524 2,31,38,53,410 3,68,02,61,934
Total Equity 1,36,64,08,524 2,31,38,53,410 3,68,02,61,934
Liabilities
2 Non-Current Liabilities
(a) Financial Liabilities
i) Others Financial Liabilities 7 - 6,52,79,089 6,52,79,089
- 6,52,79,089 6,52,79,089
3 Current liabilities
(a) Financial Liabilities
i) Trade and Other Payables 8
Total Amount due of Micro & Small Enterprises 1,98,723 - 1,98,723
Total Amount due other than Micro & Small Enterprises 1,04,41,633 13,36,47,081 14,40,88,714
(b) Other Current Liability 9 - 15,13,422 15,13,422
Total Current Liabilities 1,06,40,356 13,51,60,503 14,58,00,859
TOTAL EQUITY AND TOTAL LIABILITIES (1+2+3) 1,37,70,48,879 2,51,42,93,002 3,89,13,41,882

Final closing balance sheet of the departments are prepared based on audited accounts of the ED-DNH (Electricity Department, Dadra and Nagar Haveli) and ED-DD (Electricity Department, Daman and Diu) for F.Y. 2024-25 (i.e. period ending 31/03/2025).

EXTRAORDINARY No. 46 THE GAZETTE OF DNH & DD Page 3 Schedule-A (Part-2)

Supporting Notes to Accounts to Final Closing Balance Sheet as on 01-04-2025

Further, Final closing balance sheet of the Departments are finalised to reflect movement up to the Transfer Date (i.e. movements from 01-04-2023 to 31-03-2025) based on audited figures as on 31-03-2025. The note wise submissions as on April 01, 2025 are as mentioned below: -

1. A- DNH Part- Property, Plant and Equipment (PPE)

S. No. Particulars GROSS BLOCK DEPRECIATION NET BLOCK NET BLOCK
Opening Bal Additions Ad jus tm ent Closing Bal Opening Bal Additions Adju stme nt Closing Bal Closing Opening
1 LAND 52100001 5 0 52100006 0 0 0 0 52100006 52100001
2 BUILDINGS 39651786 0 0 39651786 15399935 1324370 0 16724305 22927481 24251851
3 FURNITURE 2893175 0 0 2893175 2138635 183138 0 2321773 571402 754540
4 IT EQUIPMENT 772035 0 0 772035 662211 40942 0 703153 68882 109824
5 OFFICE EQUIPMENT 1624577 0 0 1624577 465655 102836 0 568491 1056086 1158922
6 TRANSFORMERS 1098275231 1773540 0 1100048771 441722940 56611572 0 498334512 601714259 656552291
7 LINES & NETWORKS 1744050059 0 0 1744050059 1162740125 68919843 0 1231659968 512390091 581309934
8 OTHER EQUIPMENT 79612800 7652547 0 87265347 56929646 2652187 0 59581833 27683514 22683154
Total 3018979664 9426092 0 3028405756 1680059149 129834887 0 1809894035 1218511720 1338920515

B- DD Part- Property, Plant and Equipment (PPE)

GROSS BLOCK DEPRECIATION NET BLOCK NET BLOCK
S. No. Particulars Opening Bal Additions Ad jus tm ent Closing Bal Opening Bal Additions Adju stme nt Closing Bal Closing Opening
1 LAND 248380468 0 0 248380468 0 0 0 0 248380468 248380468
2 BUILDINGS 241030596 0 0 241030596 84590681 8050422 0 92641103 148389493 156439915
3 FURNITURE 29011540 209470 0 29221010 14569332 1742419 0 16311751 12909259 14442208
4 IT EQUIPMENT 28553203 0 0 28553203 24368596 1318841 0 25687437 2865766 4184607
5 OFFICE EQUIPMENT 47271319 325018 0 47596337 25157730 2126226 0 27283956 20312381 22113589
6 TRANSFORMERS 1472345404 60125592 0 1532470996 861508158 57916283 0 919424440 613046556 610837246
7 LINES & NETWORKS 1286950363 0 0 1286950363 1130024250 17174369 0 1147198620 139751743 156926113
8 OTHER EQUIPMENT 66823094 34168872 0 100991966 22971897 3528259 0 26500156 74491810 43851197
9 SOLAR PROJECTS 1007646449 48530748 0 1056177197 375753465 58745796 0 434499261 621677936 631892984
10 Vehicles 6701926 0 0 6701926 6561464 92029 0 6653493 48433 140460
Total 4434714362 143359700 0 4578074062 2545505572 150694644 0 2696200216 1881873846 1889208788
EXTRAORDINARY No. 46 THE GAZETTE OF DNH & DD Page 4

2. A- DNH Part- Capital Work in Progress:

Sr. No. Description GROSS BLOCK
Op. Bal. Additions Adjustment Cl. Bal.
1 Building - - - -
2 Plant & Equipment - 10,99,51,536 - 10,99,51,536
3 Software - - - -
Total 10,99,51,536

B- DD Part- Capital Work in Progress:

Sr. No. Description GROSS BLOCK
Op. Bal. Additions Adjustment Cl. Bal.
1 Building - - - -
2 Plant & Equipment - - - -
3 Software - - - -

3. A- DNH Part- Intangible Assets:

Sr. No. Description GROSS BLOCK DEPRECIATION NET BLOCK
Op. Bal. Additions Adjustment Cl. Bal. Op. Bal. Additions Adjustment Cl. Bal. Closing Bal. Opening Bal.
1 Software - - - - - - - - - -
2 Other Intangible - - - - - - - - - -

B- DD Part- Intangible Assets:

In ₹
Sr. No . Description GROSS BLOCK DEPRECIATION NET BLOCK
Op. Bal. Additio ns Adjus tment Cl. Bal. Op. Bal. Additions Adjus tment Cl. Bal. Closing Bal. Opening Bal.
1 Software 13,87,29,944 4,91,400 - 13,92,21,344 10,26,37,122 1,17,50,942 - 11,43,88,065 2,48,33,279 3,60,92,822
2 Other Intangible - - - - - - - - - -
Total 2,48,33,279 3,60,92,822

A- DNH Part- Inventories:

Particulars Total Qty. Amount
Inventory at DNH 200 -
(Nos. of Item- 21)

B- DD Part- Inventories:

(In ₹)

Particulars Total Qty. Amount
Inventory at DD (Nos. of Item- 474) 111747 16,96,74,638
Total 16,96,74,638
EXTRAORDINARY No. 46 THE GAZETTE OF DNH & DD Page 5

4. A- DNH Part- Trade Receivables:

Sr. No. Debtor Name Amount
1 DNHDDPDCL 3,94,41,458
2 Power Grid Corporation of India Limited 2,36,138
3 Reliance Industries Limited 4,83,039
Total 4,01,60,635

B- DD Part- Trade Receivables:

Sr. No. Debtor Name Amount
1 Past Arrear 10,86,98,879
2 Permanent Disconnected 48,24,86,281
3 DNHDDPDCL 4,52,15,412
4 OIDC 13,56,064
5 Well-known Polyester Ltd. 12,06,473
6 DNHDDPDCL- Solar Old Dues 19,15,501
Sub-Total 64,08,78,610
Less- Reserves for Doubtful debts 59,31,00,661
Total 4,77,77,949

5. A- DNH Part- Cash & Cash Equivalents:

Particulars Amount
Balances with Bank 84,24,988
Total 84,24,988

B- DD Part- Cash & Cash Equivalents:

Particulars Amount
Balances with Bank 39,01,33,290
Total 39,01,33,290

6. A- DNH Part- Other Financial Liabilities (Security Deposit Consumers and Others):

(In ₹)

Sr. No. Particulars Amount
1 Consumers -
2 Others -

B- DD Part- Other Financial Liabilities (Security Deposit Consumers and Others):

(In ₹)

Sr. No. Particulars Amount
1 Consumers 6,52,79,089
2 Others -
Total 6,52,79,089

* Total security deposit consumers ₹6,52,79,089/- out of this ₹3,97,02,164/- is related to un-identified security deposit of consumers. The liability towards security deposit- consumers will be payable on due verification of records at the time of payment to consumers by the Corporation through Electricity Department.

EXTRAORDINARY No. 46 THE GAZETTE OF DNH & DD Page 6

7. A- DNH Part- Trade Payables:

Particulars Amount
i) Amount due to Micro & Small Enterprise 1,98,723
ii) Payable to Others Other Payables iii) Accrued Expenses iv) Accrued Payroll 56,76,869 46,60,013 1,04,751
Total Amount due other than Micro & Small Enterprises 1,04,41,633
Total (i + ii + iii + iv) 1,06,40,356

B- DD Part- Trade Payables:

Particulars Amount
i) Amount due to Micro & Small Enterprise -
ii) Payable to Others Other Payables iii) Accrued Expenses iv) Accrued Payroll 6,92,92,283 6,41,54,466 2,00,332
Total Amount due other than Micro & Small Enterprises 13,36,47,081
Total (i + ii + iii + iv) 13,36,47,081

8. A- DNH Part- Other Current Liability:

Sr. No. Particulars Amount
1 TDS Payable -
2 GST TDS Payable -

B- DD Part- Other Current Liability:

Sr. No. Particulars Amount
1 TDS Payable 5,71,147
2 GST TDS Payable 9,42,275
Total 15,13,422

B (i)- Other Current Liabilities which could not be specifically identified and appropriately allocated at the time of preparation of the merged financial statements have not been considered in the transfer final closing balance sheet. Such liabilities have been carried forward to the Transferor entity for appropriate identification and accounting in due course.

9. DNH Part- Contingent Liability: NIL

EXTRAORDINARY No. 46 THE GAZETTE OF DNH & DD Page 7

10. DD Part- Contingent Liability (Read with clause of 3.4 (d) of Policy Directions of notification no. DNHDDPCL/01/2022/HR&ADMIN/136 dated 28/03/2025):

Sr. No. Case Matter Financial Implication Facts of Case
1 6 MW Solar PV Project at Fudam Diu Petitioner- Ujaas Energy Ltd. Principal - ₹ 189.16 Lacs Interest- ₹ 94.98 Lacs Total- ₹ 284.14 Lacs (Approx.) ED-DD has awarded turnkey project to Ujaas Energy Limited, Indore for setting up 6MW grid connected solar PV project at Fudam, Diu at total cost of ₹35.92 crore excluding O&M charges for 5 years. ED-DD has released against the total project cost of ₹34.02 crore and pending amount kept on hold due to pending capital work. The UEL has filed an appeal at MSME Facilitation Centre, Bhopal for payment of outstanding amount along with applicable interest. MSME Facilitation Centre has rejected the application of UEL due to lack of papers and pass the order in favour of ED-DD dated 27/01/2021. In furtherance, UEL has again filed an appeal to MSME facilitation Centre and ED-DD has given a reply to same on dated 30/06/2023 & 15/02/2024.
2 Capacity Charges, RGGPL ₹ 7,249.41 Lacs Claim made by M/s Ratnagiri Gas & Power Private Limited (RGPPL). The RGPPL had stopped the generation and supply of power since October-2013 on account of minimum technical requirement load as the principal beneficiary (95% beneficiary of installed capacity) of the said power plant i.e. Maharashtra was not scheduling the power. Accordingly, the non-supply of the power as per the terms of Purchase Power Agreement (PPA) is solely on account of reason attributable to RGPPL, hence, the ED-DD is not liable to make any payment to RGPPL. RGPPL has also not initiated / taken any litigation in the said matter before any authority as per the agreed terms of the PPA.
3- Settled 3 MW Solar PV Project at Fudam, Diu Petition- BHEL, Bangalore. --- ED-DD has awarded contract to M/s BHEL for EPC and O&M of 3 MW at Fudam, Diu. The plant got damaged due to cyclone in the month of May, 2021. ED-DD has requested to carryout damage assessment survey and restoration of plant. However, BHEL has not carried out any survey nor restoration work. BHEL unilaterally closed the contract without fulfilment of closing of contract obligations as per the agreement. Accordingly, ED-DD revoked performance guarantee to partially fulfil the losses incurred due to the above damages and Net Minimum Guaranteed Generation short fall. In against of this, BHEL has filed an appeal on 13/12/2021 at Addl. City Civil and Sessions Judge Court, Bengaluru and case was dismissed on 14/02/2024 in favour of ED-DD. Therefore, the said case is not considered in the Contingent Liability. If the BHEL will take legal action in future in any way related to this matter then the same will be considered as part of Contingent Liability.

For, Somani Shah & Associates Chartered Accountants FRN. 136844W

Sd/– (ALPESH SHAH) Partner M.N. 156053 Place: Daman Date: 28th April, 2026 UDIN: 26156053TGUIZA1790

By order and in the name of the Administration of the Union Territory of Dadra and Nagar Haveli and Daman and DiuSD/- Executive Engineer Electricity Department Dadra and Nagar Haveli SD/- Executive Engineer Electricity Department Daman and Diu EXTRAORDINARY No. 46 THE GAZETTE OF DNH & DD Page 8 Schedule-B

1. Consideration Adjustment

The consideration for the Net Asset Value (NAV) of the Electricity Department of Dadra and Nagar Haveli (ED- DNH) and the Electricity Department of Daman and Diu (ED-DD) shall be discharged through the issuance of Equity Shares by the DNH and DD Power Corporation Limited (the Corporation) to the Government of India (represented by the President of India).

2. Valuation and Pricing

The number of Equity Shares to be issued shall be determined based on a Valuation Report as of March 31, 2025, prepared by an IBBI Registered Valuer.

• Share Price: Shares shall be issued at Fair Market Value (FMV).

• Structure: Each share will have a Face Value of ₹100 and the excess of the FMV over the Face Value shall be credited to the Securities Premium Account.

3. Net Asset Value (NAV) Calculation

The NAV, as per Schedule-A (Part-1), is summarized below:

Particulars ED-DNH ED-DD Total
Total Assets (A) 1,37,70,48,879 2,51,42,93,002 3,89,13,41,882
Total Non-Current Liabilities (B) - 6,52,79,089 6,52,79,089
Total Current Liabilities (C) 1,06,40,356 13,51,60,503 14,58,00,859
Net Assets Value (A - B - C) 1,36,64,08,524 2,31,38,53,410 3,68,02,61,934

Total Net Asset Value: ₹3,68,02,61,934 (₹Three Hundred Sixty-Eight Crores Two Lakh Sixty-One Thousand and Nine Hundred Thirty-Four only).

4. Share Issuance Mechanics

Authorized Share Capital:

The Corporation shall ensure it has sufficient Authorized Share Capital registered with the Registrar of Companies (ROC) to facilitate this issuance. If the current authorized limit is insufficient, the Corporation shall take necessary steps to increase it prior to the allotment.

Issuance Formula: The exact number of shares to be allotted shall be calculated using the following formula:

Total Net Assets Value (NAV)

Fair Market Value per Equity Share (as per Valuation Report as on 31st March, 2025)EXTRAORDINARY No. 46 THE GAZETTE OF DNH & DD Page 9

5. Treatment of Fractional Shares:

Any fractional shares resulting from the above calculation shall be rounded down to the nearest whole number.

The residual value representing the fraction shall be adjusted against Cash.

For, Somani Shah & Associates Chartered Accountants FRN. 136844W

Sd/– (ALPESH SHAH) Partner M.N. 156053 Place: Daman Date: 28th April, 2026 UDIN: 26156053TGUIZA1790

By order and in the name of the Administration of the Union Territory of Dadra and Nagar Haveli and Daman and Diu

SD/- Executive Engineer Electricity Department Dadra and Nagar Haveli

SD/- Executive Engineer Electricity Department Daman and DiuEXTRAORDINARY No. 46 THE GAZETTE OF DNH & DD Page 10 Schedule-C

Residual Balance Sheet of Electricity Department Dadra and Nagar Haveli and Electricity Department

Daman and Diu as on 01/04/2025

Particulars ED - DNH Part ED - DD Part Total
1 (a) (b) ASSETS Non-Current Assets Property, Plant and Equipment (PPE) Intangible Assets - - - - - -
2 (a) (b) (c) Total Non-Current Assets Current Assets Inventories Financial Assets i) Trade Receivables ii) Cash and Cash Equivalents Other Current Assets i) Contra Balances for Excluded Labilities - - - - 1,10,45,993 - - - 6,26,31,987 6,28,35,340 - - - 6,26,31,987 7,38,81,333
Total Current Assets 1,10,45,993 12,54,67,327 13,65,13,320
TOTAL ASSETS (1+2) 1,10,45,993 12,54,67,327 13,65,13,320
3 EQUITY AND LIABILITIES Other Equity - - -
4 (a) Total Equity Liabilities Non-Current Liabilities Financial Liabilities - - - - - -
5 (a) Total Non-Current Liabilities Current liabilities Financial Liabilities i) Trade and Other Payables - 1,10,45,993 - 12,54,67,327 - 13,65,13,320
(b) Other Current Liability - - -
Total Current Liabilities 1,10,45,993 12,54,67,327 13,65,13,320
TOTAL LIABILITIES (3+4+5) 1,10,45,993 12,54,67,327 13,65,13,320

For, Somani Shah & Associates Chartered Accountants FRN. 136844W

Sd/– (ALPESH SHAH) Partner M.N. 156053 Place: Daman Date: 28th April, 2026 UDIN: 26156053TGUIZA1790

By order and in the name of the Administration of the Union Territory of Dadra and Nagar Haveli and Daman and DiuSD/- Executive Engineer Electricity Department Dadra and Nagar Haveli SD/- Executive Engineer Electricity Department Daman and Diu ***

Published by : e-gazette, Department of Planning & Statistics, DNH & DD.

Cite this issue. Gazette of DNH And DD, Dadra And Nagar Haveli And Daman And Diu Administration, 06 July 2026. Indian Gazettes, https://egazette.servantsofknowledge.in/details/in.gazette.dadranagarhaveli.2026-07-06.extraordinary-46/. Archive identifier in.gazette.dadranagarhaveli.2026-07-06.extraordinary-46.