नबंधन सं या पी0ट0-40

ॢबहर गजट

[सधरण [क

ॢबहर सरकर हर क०शत

2 फ ग१न 13 श

(स पटन 2) पटन स मवर 20 माच 21#

foÙk foHkkx

———

vf/klwpuk

20 ekpZ 2017

la0 LFkk0 fu0 dks0 ¼01½&08@2015&07—Hkkjr ds lafo/kku ds vuqPNsn 309 ds ijUrqd }kjk iznŸk

'kfDr;ksa dk iz;ksx djrs gq, fcgkj&jkT;iky] fcgkj vads{k.k lsok dh ?kks"k.kk djrs gq, fcgkj vads{kd laoxZ

esa HkrhZ dh izfØ;k vkSj lsok 'krksZ dks fofu;fer djus ds fy, fuEufyf[kr fu;ekoyh cukrs gS %&

izkjfEHkd

1- laf{kIr uke vkSj izkjEHk& ¼1½ ;g fu;ekoyh **fcgkj vads{k.k lsok fu;ekoyh] 2017** dgyk,xh A

¼2½ ;g laiw.kZ fcgkj jkT; esa ykxw gksxh A

¼3½ ;g rqjar ds izHkko ls izo`r gksxh A

2- ifjHkk"kk;sa % tcrd lanHkZ esa vU;Fkk visf{kr u gks] bl fu;ekoyh esa&

(i)

**ljdkj** ls vfHkizsr gS fcgkj ljdkj(

(ii)

**jkT;iky** ls vfHkizsr gS fcgkj ds jkT;iky(

(iii)

**foHkkx** ls vfHkizsr gS foÙk foHkkx] fcgkj(

(iv)

**lsok** ls vfHkizsr gS fcgkj vads{k.k lsok(

(v)

**vk;ksx** ls vfHkizsr gS] fcgkj deZpkjh p;u vk;ksx(

(vi)

**lnL;** ;k **lsok ds lnL;** ls vfHkizsr gS vads{k.k lsok esa fu;qDr O;fDr(

(vii)

**vuqlwph** ls vfHkizsr gS bl fu;eokyh ds lkFk layXu vuqlwph(

(viii)

**yksd lsok vk;ksx** ls vfHkizsr gS fcgkj yksd lsok vk;ksx(

3- laoxZ dh lajpuk& ¼1½ bl lsok ds inlksiku fuEuor gksaxs %&

Øe

la0

inuke

inksa dh

fLFkfr

1

vads{kd

vjktif=r

2

ojh; vads{kd

vjktif=r

3

lgk;d vads{k.k vf/kdkjh

jktif=r

2

ॢबहर गजट [सधरण 20 माच 2017

¼2½ ;g lsok funs’kky; ds :Ik esa foŸk foHkkx ds v/khu xfBr gksxh rFkk vkarfjd vads{k.k ,oa

LFkkuh; fuf/k vads{k.k ds fy, izo`r gksxkA funs’kky; dk eq[;ky; iVuk gksxkA

¼3½ izkf/kd`r cy&jkT; ljdkj] le;≤ ij] bl lsok ds in cy dk vo/kkj.k djsxh vkSj bl

lsok esa bl fu;ekoyh ds vkjEHk dh frfFk dks Lohd`r cy ds vfrfjDr LFkk;h@vLFkk;h inksa dk

l`tu dj ldsxh A

4- HkrhZ ds lzksr& lsok esa HkrhZ fuEufyf[kr jhfr ls dh tk ldsxh %&

¼1½

bl fu;ekoyh ds fu;e&7 ds vuqlkj vads{kd in ds 100 izfr’kr in ,oa lgk;d vads{k.k

vf/kdkjh ds dqy Lohd`r inksa dk 50 izfr’kr in lh/kh HkrhZ }kjk]

¼2½

bl fu;ekoyh ds fu;e&14 ds vuqlkj lgk;d vads{k.k vf/kdkjh ds dqy Lohd`r inksa dk

50 izfr’kr in izksUufr }kjk %&

ijUrq dksbZ Hkh O;fDr rc rd izksUufr dk ik= ugha gksxk] tc rd fd mlds }kjk lsok

ds U;wure vgZd o"kksZ ¼dkykof/k½ dks iwjk u dj fy;k x;k gks vksj mlds }kjk fofgr

foHkkxh; ijh{kk esa mrhZ.krk izkIr u dj yh xbZ gksA

5- fjfDr;ksa esa vkj{k.k& HkrhZ vkSj izksUufr izfdz;k esa jkT; ljdkj }kjk vo/kkfjr vkj{k.k ds

fu;eksa@jksLVj dk vuqikyu fd;k tk;sxk A

6- fjfDr;ksa dk vo/kkj.kk vkSj vk;ksx dks lalwpu& lh/kh HkrhZ vFkok izksUufr }kjk Hkjh tkusokyh

fjfDr;ksa dh la[;k dk vo/kkj.k gjsd o"kZ 1yh vizhy dks fd;k tk;sxk vkSj bl izdkj vo/kkfjr fjfDr;ksa dh

vf/k;kpuk vk;ksx@ljdkj }kjk bl iz;kstukFkZ uke fufnZ"V ,tsUlh dks 30 vizSy rd Hkst nh tk;sxh A

7- vk;ksx }kjk lh/kh HkrhZ&

¼1½

foKkiu izdkf’kr dj rFkk izfr;ksfxrk ijh{kk ds vk/kkj ij bl lsok dh ewy dksfV] ds in

vFkkZr **vads{kd** ds fy, fu;qfDr dh vuq’kalk deZpkjh p;u vk;ksx }kjk dh tk;sxh A

¼2½

lgk;d vads{k.k vf/kdkjh ds dqy Lohd`r inksa ds 50 izfr’kr in ij fu;qfDr dh vuq’kalk

lh/kh HkrhZ ls foKkiu izdkf’kr dj rFkk izfr;ksfxrk ijh{kk ¼izkjfEHkd ,oa eq[;½ vkSj

lk{kkRdkj ds vk/kkj ij fcgkj yksd lsok vk;ksx }kjk dh tk;sxh A

¼3½

fo’ks"k ifjfLFkfr esa] lgk;d vads{k.k vf/kdkjh ds dqy Lohd`r inksa ds ’ks"k 50 izfr’kr in

ij] ¼ftls ojh; vads{kdksa ds in ls lhfer izfr;ksfxrk ijh{kk ds vk/kkj ij izksUufr }kjk Hkjs

tkus dk izko/kku bl fu;ekoyh ds fu;e 14¼2½ esa fd;k x;k gS½ foHkkxh; lhfer ijh{kk ds

vk/kkj ij i;ZkIr mEehnokj miyC/k ugha gksus dh fLFkfr esa ljdkj }kjk mu fjDr inksa ds

30 izfr’kr rd ds in ij lh/kh HkrhZ }kjk fu;qfDr gsrq fcgkj yksd lsok vk;ksx ls vuq’kalk

izkIr dh tk ldsxhA

8- ik=rkA&

¼1½ fu;e&7 ds mifu;e ¼1½ esa mfYyf[kr inksa ds fy, U;wure ’kS{kf.kd vgZrk okf.kT;]

vFkZ’kkL=] xf.kr vFkok lkaf[;dh esa ls fdlh ,d fo"k; esa ekU;rk izkIr fo’ofo|ky; ls

Lukrd fMxzh gksxhA

¼2½

fu;e&7 ds mifu;e ¼2½ esa mfYyf[kr in ds fy, U;wure ’kS{kf.kd vgZrk okf.kT;] vFkZ’kkL=]

lkaf[;dh vFkok xf.kr esa ls fdlh ,d fo"k; esa ekU;rk izkIr fo’ofo|ky; ls Lukrd fMxzh A

,e0ch0,0 ¼foŸk½] lh0,0] vkbZ-lh-MCyw0-,- vkSj lh0,l0 fMxzh/kkjh bl in ds fy, vkosnu

djus ds ik= gksaxsA ]

¼3½

ewy dksfV ds in ij lh/kh fu;qfDr ds fy, U;wure mez lhek foKkiu o"kZ dh 1yh vxLr dks

21 o"kZ gksxh rFkk vf/kdre mez lhek ogh gksxh] tks jkT; ljdkj ¼lkekU; iz’kklu foHkkx½

}kjk le;≤ ij vo/kkfjr dh tk,xhA

9- vk;ksx }kjk vH;fFkZ;ksa dh vuq’kalkA& vk;ksx fu;e&10 ds vuqlkj es/kk lwph rS;kj djsxkA

vk;ksx vf/k;kpuk ds vuq:i lQy vH;fFkZ;ksa dh vuq’kalk jkT; ljdkj dks HkstsxhA ;fn dksbZ vH;FkhZ lsok esa

;ksxnku ugha djrk gks rks ,slh fjfDr;k¡ vxz.khr dh tk;sxh A

10- vk;ksx }kjk ljdkj dks vuq’kalk ,oa fu;qfDr izkf/kdkjA& vk;ksx lQy vH;fFkZ;ksa dh lwph

es/kk Øe esa rS;kj djsxk A tgk¡ nks ;k vf/kd vH;fFkZ;ksa ds izkIrkad ,d gh gks] ogk¡ mudk es/kk Øe dk vo/kkj.k

4

vads{k.k vf/kdkjh

jktif=r

5

lgk;d funs’kd@ ojh; vads{k.k vf/kdkjh

jktif=r

6

mi funs’kd

jktif=r

7

la;qDr funs’kd

jktif=r

3

ॢबहर गजट [सधरण 20 माच 2017

mudh ’kS{kf.kd ;ksX;rk vkSj@;k mez ds vk/kkj ij fd;k tk;sxk A bl izdkj rS;kj dh xbZ es/kk lwph] fu;qfDr

dh vuq’kalk ds lkFk foŸk foHkkx] fcgkj ljdkj dks miyC/k djk;h tk,xhA vk;ksx dh vuq’kalk] foHkkx esa bldh

izkfIr dh rkjh[k ls ,d o"kZ dh vof/k rd fof/kekU; jgsxhA mi;qDr vH;fFkZ;ksa ds p;u ds fy,] vk;ksx lkekU;

iz’kklu foHkkx }kjk fofuf’pr U;wure vgZrkad laca/kh izko/kku dk vuqikyu djsxkA

fu;e&3 ds mifu;e ¼1½ esa mfYyf[kr vjktif=r inksa ds fy, fu;qfDr ,oa laoxZ fu;a=h izkf/kdkj

funs’kky; ds izeq[k gksaxs ,oa jktif=r inksa ds fy, fu;qfDr ,oa laoxZ fu;a=h izkf/kdkj iz/kku lfpo] foŸk foHkkx

gksaxsA

11- ojh;rkA&

¼1½ bl fu;ekoyh ds v/khu lh/kh HkrhZ ds ek/;e ls fu;qDr lnL;ksa dh vkilh ojh;rk vk;ksx

}kjk vuq’kaflr es/kkØe ds vuqlkj gksxhA

¼2½ fdlh o"kZ esa izksUufr ls Hkjs x;s inksa esa vkilh ojh;rk ogh gksxh tks fd mDr in/kkjdks dh

ml o"kZ esa izksUUkfr ds iwoZ duh; osrueku esa FkhA

¼3½ lh/kh HkrhZ ,oa izksUufr ds }kjk ls fu;qDr lnL;ksa dh ikjLifjd ojh;rk&izksUufr ds ek/;e ls

fu;qDr lnL;] ml o"kZ lh/kh HkrhZ ds ek/;e ls fu;qDr lnL;ksa ls ojh; gksaxsA

¼4½ funs'kky;@foHkkx laoxZ ds lHkh inksa dh ojh;rk lwph la/kkfjr djsxkA

¼5½ bl lsok ds lnL;ksa dh ikjLifjd ojh;rk dk vo/kkj.k lkekU; iz’kklu foHkkx] fcgkj }kjk

fofuf’pr fl)karksa vkSj izfdz;kvksa ds vuqlkj gksxh A

12- ifjoh{kk vof/kA&

¼1½ Lskok ds uofu;qDr lnL; inxzg.k dh rkjh[k ls nks o"kksZ rd ifjoh{kk ij jgsaxsA ]

¼2½ ifjoh{kk vof/k esa lsok vkSj vkpj.k larks"kizn ugha ik;s tkus ij] fyf[kr :Ik esa vfHkfyf[kr

fd;s tkus okys dkj.kks l]s ifjoh{kk vof/k ,d o"kZ ds fy, c<+kbZ tk ldsxh A ;fn c<+kbZ xbZ

vof/k esa Hkh lsok larks"kizn u ik;h tk, rks ,sls deZpkjh dks lsok ls gVk;k tk ldsxkA

¼3½ Ikfjoh{kk vof/k esa ;Fkk fofgr izf’k{k.k izkIr djuk gksxk vkSj foHkkxh; ijh{kk mrh.kZ gksuk

gksxkA foHkkxh; ijh{kk ds fy, fo"k; ,oa ikB~;Øe bl fu;ekoyh ds lkFk layXu vuqlwph

1¼i½ ,oa 1¼ii½ ds vuq:Ik gksxkA izFke osru o`f) ds mijkUr okf"kZd osruo`f} fgUnh fVIi.k

izk:i.k ijh{kk@dEI;qVj l{kerk ijh{kk esa mrh.kZ gksus ij gh vuqekU; gksxhA

13- laiqf"VA&

¼1½ ifjoh{kk ij fu;qDr vads{kd ,oa lgk;d vads{k.k vf/kdkjh dks ifjoh{kk vof/k iwjk gksus ij

laiq"V fd;k tk ldsxk ] c’krsZ og foHkkxh; ijh{kk esa mrh.kZ gks tk, rFkk og izkd~ laiqf"V

izf’k{k.k iwjk dj yasA

¼2½ vads{kdksa ds fy, foHkkxh; ijh{kk& ifjoh{kk ij fu;qDr vads{kd dks laiqf"V vkSj ojh;

vads{kd ds mPprj osrueku esa izksUufr ds fy, foHkkxh; ijh{kk esa mrhZ.kZ gksuk gksxk A

foHkkxh; ijh{kk izR;sd Ng ekg esa] vFkkZr izR;sd o"kZ Qjojh vkSj vxLr esa jktLo i"kZn }kjk

vk;ksftr dh tk;sxh A 1 yh Qjojh@1 yh vxLr dks ,d o"kZ dh lsok iwjh djus okys

vads{kd bl ijh{kk esas cSBus ds ik= gksaxsA

¼3½ lgk;d vads{k.k vf/kdkfj;ksa ds fy, foHkkxh; ijh{kk&lh/kh HkrhZ ls fu;qDr lgk;d

vads{k.k vf/kdkjh dks bl in ij laiq"V gksus vkSj vads{k.k vf/kdkjh ds mPprj osrueku esa

izksUufr dk ik= gksus ds fy, foHkkxh; ijh{kk esa mrhZ.kZ gksuk vko’;d gksxkA ;g ijh{kk N%

ekg esa] vFkkZr izR;sd o"kZ Qjojh vkSj vxLr esa jktLo i"kZn }kjk vk;ksftr dh tk;sxhA 1 yh

Qjojh@1 yh vxLr dks ,d o"kZ dh lsok iwjh djus okys lgk;d vads{k.k vf/kdkjh bl

ijh{kk esas cSBus ds ik= gksaxsA

14- izksUufr }kjk HkrhZ A&

¼1½ fu;e&7 ¼1½ ,oa ¼2½ esa mfYyf[kr in ls fHkUu lHkh in izksUufr }kjk Hkjs tk;saxs A izksUufr

foHkkxh; izksUufr lfefr dh vuq’kalk ij dh tk,xhA lsok ds v/khu izksUufr ds fy, mi;qDrrk

dk ekunaM vuqlwph&2 esa vf/kdfFkr mica/kks ds vuqlkj gksxkA bl lanHkZ esa lkekU; iz’kklu

foHkkx }kjk fofu/kkZfjr dkykof/k laca/kh izko/kku dk vuqikyu vko’;d gksxkA

¼2½ lgk;d vads{k.k vf/kdkjh ds dqy Lohd`r in ds 50 izfr’kr in fu;e 4¼[k½ ds vkyksd esa

vads{kdksa@ojh; vads{kdksa ds lhfer izfr;ksfxrk ijh{kk ds vk/kkj ij izksUufr }kjk Hkjs tk,saxasA

izksUufr ds fy, ,sls ojh; vads{kd ik= gksaxs] tks fu;ekoyh ds fu;e 13 ¼2½ ,oa 13 ¼2½ esa

mfYyf[kr foHkkxh; ijh{kk mrh.kZ dj lsok esa laiq"V gks pqdsa gS] ftUgksaus vads{kd@ojh;

vads{kd ds :Ik esa 5 o"kksZa dh lsok iwjh dj yh gks rFkk fcgkj yksd lsok vk;ksx@jktLo i"kZn

vFkok jkT; ljdkj }kjk ukfer dksbZ vU; ,tsUlh }kjk fu;ekoyh ds fu;e 14 ¼3½ esa

mfYyf[kr lhfer izfr;ksfxrk ijh{kk mrh.kZ dj yh gksA

4

ॢबहर गजट [सधरण 20 माच 2017

¼3½ lgk;d vads{k.k vf/kdkjh ds in ij izksUufr ds fy, foHkkxh; lhfer izfr;ksfxrk

ijh{kk& lgk;d vads{k.k vf/kdkjh ds in ij izksUufr }kjk fu;qfDr ds fy, dsUnzLFk lhfer

izfr;ksfxrk ijh{kk dk vk;kstu dsUnzh;d`r :i ls fcgkj yksd lsok vk;ksx@jktLo i"kZn

vFkok jkT; ljdkj }kjk ukfer fdlh vU; ,tsUlh }kjk lkekU;r% o"kZ esa ,d ckj uoEcj ekg

esa vk;ksftr dh tk,xhA foHkkxh; lhfer ijh{kk layXu vuqlwph&1¼iii½ esa micaf/kr fo"k; ,oa

ikB~;Øe ds vuqlkj lapkfyr dh tk;sxhA

15- osruekuA& lsok dh fofHkUu dksfV;ksa ds in] ftldk fooj.k fu;e&3 ¼1½ esa fn;k x;k gS] dk

osrueku ogh gksxk tks jkT; ljdkj }kjk] le;&le; ij fofuf’pr fd;k tk;A

16- dk;Z{ks= ls lacaf/kr vuqca/kA&

¼1½ bl lsok ds lnL; dks vads{k.k dk;Z ds fy, fcgkj ljdkj ds fdlh foHkkx esa] fcgkj jkT; ds

Hkhrj ;k ckgj fdlh Hkh LFkku ij izfrfu;qDr fd;k tk ldsxk A

¼2½ bl lsok ds fdlh lnL; dks mldh izkfLFkfr ls rqyuh; fdlh laoxZ] ckg~; in ij

izfrfu;qDr djus dk vf/kdkj jkT; ljdkj dks gksxk A

17- izf’k{k.kA&

¼1½ bl lsok ds lnL; dks jkT; ljdkj }kjk fofgr vof/k ds fy, jkT; ds Hkhrj ;k ckgj

izf’k{k.k ds fy, Hkstk tk ldsxk A izf’k{k.k dh lekfIr ij fd, x, ewY;kadu dks foHkkxh;

izksUufr lfefr }kjk /;ku esa j[kk tk ldsxkA

¼2½ laiqf"V iwoZ izf’k{k.k ds nks igyw gksaxs] lS)kfUrd izf’k{k.k vkSj iz;ksxkRed izf’k{k.k A lS)kfUrd

izf’k{k.k vkSj iz;ksxkRed izf’k{k.k dh vof/k Øe’k% rhu ekg vkSj N% ekg dh gksxh A

18- vof’k"V ekeysA& bl lsok ds fy, vU; lsok 'krasZ] ;Fkk vuq’kklfud dkjZokbZ] NqV~Vh] vuqekU; lsok

fuo`fŸk ykHk vkfn] tks bl fu;ekoyh }kjk vkPNkfnr ugha gSa ;k tks bl lsok ds fy, vyx ls vf/klwfpr ugha gS]

jkT; ljdkj ds leqfpr Lrj ds deZpkfj;ksa@inkf/kdkfj;ksa ds fy, vo/kkfjr lqlaxr mica/kks }kjk 'kkflr gksaxs A

19- fofu;ekoyhA& fofgr izfØ;k ds ek?;e ls bl fu;ekoyh ds mica/kks dk la’kks/ku djus dk

vf/kdkj jkT; ljdkj dks gksxkA bl fu;ekoyh ds mica/kks dk dk;kZUo;u djus ds fy, foŸk foHkkx ,slh

fofu;ekoyh xfBr dj ldsxk tks bl fu;ekoyh ds fdlh mica/k ds vlaxr u gksA

20- fuoZpuA& bl fu;ekoyh ds fdlh mica/k ds fuoZpu ds laca/k esa ’kadk mRiUu gksus ij fo"k; foHkkx

dks funsZf’kr ¼Refer½ fd;k tk;sxk vkSj bl laca/k esa foHkkx dk fofu’p; fof/k foHkkx ds ijke’kZ ds i'pkr vafre

gksxkA

21- fofo/kA&

¼1½

bl fu;ekoyh ds izkjEHk gksus ds iwoZ mi;qDr Lrj ls ijh{kk mrhZ.kZ gksus okys ojh; vads{kd

xzsM&1 vkSj xzsM&AA ls bl fu;ekoyh esa fofgr ijh{kk esa mrhZ.kZ gksus dh vis{kk ugha dh

tk;sxh] fdUrq] ftUgksaus mi;qDr Lrj ls ,slh ijh{kk mrhZ.k ugha dh gSs] mUgsa bl fu;ekoyh esa

fofgr ijh{kk esa mrhZ.kZ gksuk gksxk A

¼2½

oÙkZeku ifjfLFkfr esa tc bl fu;ekoyh ds ek/;e ls laoxZ dk iquZxBu izLrkfor fd;k tk

jgk gS] ojh; vads{kd&2] ojh; vads{kd&1] mi ys[kk fu;a=d] rFkk ys[kk fu;a=d ojh;rk ,oa

vkj{k.k dks /;ku esa j[krs gq,] lgk;d vads{k.k vf/kdkjh] vads{k.k vf/kdkjh] ojh; vads{k.k

vf/kdkjh@lgk;d funs’kd] mi funs’kd ,oa la;qDr funs’kd ds in dks] fjfDr ds vuqlkj]

/kkfjr djsaxsA

22- fujlu ,oa O;ko`fŸk A&

¼1½ bl lEoxZ ds laca/k esa foHkkx }kjk le;&le; ij] iwoZ esa fuxZr ladYi@fu;ekoyh@vkns’k

vkfn ,rn~ }kjk fd, tkrs gSaA

¼2½ ,sls fujlu ds gksrs gq, Hkh mDr ladYi@fu;ekoyh@vkns’k vkfn ds v/khu iznÙk ’kfDr;ksa

dk iz;ksx djrs gq, fd;k x;k dksbZ dk;Z ;k dh xbZ dksbZ dkjZokbZ bl fu;ekoyh }kjk ;k

blds v/khu iznÙk ’kfDr dk iz;ksx djrs gq, fd;k x;k ;k dh xbZ le>h tk;sxh] ekuks ;g

fu;ekoyh ml frfFk dks izo`Ùk Fkh] ftl frfFk dks ,slk dksbZ dk;Z ;k ,slh dksbZ dkjZokbZ dh

xbZ FkhA

5

ॢबहर गजट [सधरण 20 माच 2017

vuqlwph &1¼i½

vads{kdksa ds fy, foHkkxh; laiqf"V ijh{kk

laiqf"V rFkk ojh; vads{kd ds mPprj osrueku esa izksUufr ds fy,

lh/kh HkrhZ ls fu;qDr vads{kdksa dks laiqf"V vkSj ojh; vads{kd ds mPprj osrueku esa izksUufr ds fy,

foHkkxh; ijh{kk esa mrhZ.kZ gksuk gksxk A ;g ijh{kk N% ekg esa] vFkkZr izR;sd o"kZ Qjojh vkSj vxLr esa jktLo i"kZn

}kjk vk;ksftr dh tk;sxh A foHkkxh; ijh{kk esas fuEufyf[kr rhu i= gksaxs %&

Øe la0

i=

vof/k

¼?kaVs½

vf/kdre vad

1

lsok 'krksZ ls lacaf/kr fo"k;ksa ij lkekU; iz’u

3-00

100

2

rkfdZd] fo’ys"k.kkRed rFkk ifjek.kkRed n{krk vkSj

lwpuk izkS|ksfxdh

3-00

100

3

ctV] lafo/kku] ljdkjh vads{k.k vkSj izkjfEHkd

ys[kk-tks[kk ¼ cqd dhfiax ½

3-00

100

dqy

300

1 yh Qjojh@1 yh vxLr dks ,d o"kZ dh lsok iwjh djus okys lh/kh HkrhZ okys vads{kd bl ijh{kk esas

cSBus ds ik= gksaxs A ik= gksus ds ckn yxkrkj gksus okyh N% ijh{kkvksa esa N% voljksa ds vUrxZr ijh{kk mrhZ.k gksuk

gksxk A fdlh Hkh dkj.k ls fdlh ijh{kk esa vuqifLFkfr dks Hkh volj dk mi;ksx fd;k tkuk ekuk tk;sxk A lh/kh

HkrhZ ls fu;qDr vads{kd ds ekeys esa fu;r le;@voljksa dh la[;k ds vUrZxr foHkkxh; ijh{kk esa mrhZ.kZ gksus ls

foQy jgus ij lsok eqDr dj fn;k tkuk vifjgk;Z gksxk A

fVIi.kh &ftu vH;fFkZ;ksa us lHkh N% voljksa dks fu%’ks"k dj fy;k gks] fdUrq ,d ;k nks voljksa dk

izkd`frd vkinkvksa] ck/;dkjh ikfjokfjd ifjfLFkfr;ksa] viuh vkSj ifjokj dh vLoLFkrk tSls okLrfod dkj.kksa rFkk

,slh vU; ifjfLFkfr;ksa] ftls foHkkxk/;{k }kjk okLrfod le>k tk,] ds dkj.k ,d ;k nks voljksa dk ykHk ugha

mBk lds gksa muds ekeys esa ek= xq.kkxq.k ds vk/kkj ij foHkkxh; ijh{kk esa lfEefyr gksus ds fy, ,d ;k nks

vfrfjDr volj nsus ij fopkj fd;k tk ldrk gSA bu voljksa dks Ng voljksa dh lhek ds fo:} fxuk ugha tk

ldsxkA ;fn vH;FkhZ izFke rhu voljksa ds vUrxZr foHkkxh; ijh{kk esa vgZrk izkIr djus esa foQy jgrk gks rks

lEc) foHkkxk/;{k ,sls vH;fFkZ;ksa ds fy, izf’k{k.k dh O;oLFkk djsxkA izR;sd i= esa 50 izfr’kr iz’u cgqfodYi

okys oLrqijd iz’u gksaxsA 25 izfr’kr y?kq mŸkjh; iz’u gksax srFkk 'ks"k 25 izfr’kr nh?kZ mŸkjh; iz’u gksaxs A

funs’kd] vads{k.k vius foosdkf/kdkj ls ,d o"kZ dh fofgr lsok esa deh dks nks ekg ls vuf/kd lhek rd

{kkar dj ldsxk A

fVIi.kh 1 vH;fFkZ;ksa dks fgUnh@vaxzsth esa mŸkj fy[kus dk fodYi gksxk A

fVIi.kh 2 i=kas dk mŸkj fy[kus ds fy, vH;fFkZ;ksa dks 2 i=ksa esa iqLrdksa dh lgk;rk ysus dh vuqefr

gksxh] vU; i=ksa esa iqLrdksa dh lgk;rk ysus dh vuqefr ugha gksxhA

fVIi.kh 3 ;fn vH;FkhZ izR;sd i= esa U;wure 40 izfr’kr vad izkIr dj ysrk gks rks mls mrhZ.k ?kksf"kr

fd;k tk,xk A tks vH;FkhZ ijh{kk mrhZ.k ugha gksrk gks] fdUrq fdlh i+= esa U;wure 50 izfr’kr vad izkIr djrk gks

rks mls ml i= esa vkxs ijh{kk nsus ls NwV nh tk,xhA

i=&A ¼100 vad½

lsok 'krksZ ls lacaf/kr fo"k;ksa ij lkekU; iz’u ¼fdrkc lfgr½

fuEufyf[kr iqLrd@gLrd@fu;ekoyh@lafgrkvks dh vuq’kalk dh tkrh gS %&

(i)

fcgkj lsok lafgrk]

(ii)

fcgkj ;k=k HkŸkk fu;ekoyh]

(iii) fcgkj cksMZ izdh.kZ fu;ekoyh rFkk

(iv) mnkjhd`r isa’ku fu;ekoyh vkSj ubZ isa’ku Ldhe lfgr fcgkj isa’ku fu;ekoyhA

(v)

lkekU; Hkfo"; fuf/k ,oa va’knk;h Hkfo"; fuf/k ls lacaf/kr fu;ekoyhA

6

ॢबहर गजट [सधरण 20 माच 2017

i=&AA ¼100 vad½

rkfdZd] fo’ys"k.kkRed rFkk ifjek.kkRed {kerk vkSj lwpuk izks|ksfxdh

Hkkx &d ¼50 vad½ &rkfdZd ] fo’ys"k.kkRed rFkk ifjek.kkRed n{krk ¼lHkh 'kk[kk,¡½

d& MsVk fuoZpu&MsVk Vscy] ikbZ pkVZ] 2Mh0 foferh; xzkQ] osu Mk;xzke] T;kferh; Mk;xzke] iVZ pkVZ

[k& MsVk iw.kZrk ¼lfQf’k;Ulh½

x& rdZ forZd ¼jhtfuax½&fuxeu ¼fMMD’ku½] rkfdZd la;kstu¼ykWftdydusfDVo½] fyfu;j flDosaf’kax

lysDlu] forj.k ¼fMLVªhC;w’ku½] ldZqyj vjsUtesUV] usVoDlZ@:V~l@ckbZujh ykWftd@D;wCl

?k& ifjek.kkRed n{krk&ijeqVs’ku vkSj dkWfEcus’ku] izkscScfyVh] flaiy bDos’ku] DokMjsfVd bDos’ku]

jsf'k;ks] izksiksj’ku] oSfj;s’ku] ijlsaVst bufMlst] lM~Zl] ykHk vkSj gkfu] lk/kkj.k C;kt vkSj pØo`f)

C;kt] le;& dk;Z] le;&nwjh T;kfefr] izksxzslu~l&la[;k] vkSlr vkSj feJ.k ¼,ojst ,aM feDlpj½

Hkkx& [k¼ 50 vad½&lwpuk izkS|ksfxdh A&izpkyu i)fr % vks0,l0 D;k gS] blds eq[; dk;Z D;k gS ]

vks0,l0 dk ewY;kadu] vks0,l0 ds yksdfiz; izdkj dkSu&dkSu gS] foUMkst csflDl ] ykbZuDl] usVodZ vks0,l- tSls

vks0,l0 ds [kqys lzksr ds Qk;ns A

• ,fIyds’ku lkWQ~Vos;j % vo/kkj.kk] csfld ,fIyds’ku & fof’k"V mi;ksx esa vkus okys ,Il]

dLVekbZTM ,Il dk fodkl] cM+s ljdkjh foHkkxkas esa mi;ksx fd, tkus okys fof’k"V ,fIysds’ku]

isjkWy vkSj ys[kk ,fIyds’ku yksd miØeksa] bZ0vkj0ih0 esa foLr`r lwph izca/ku fo"k;d ,Il A

• usVodZl] csfld vo/kkj.kk,¡] lk/ku lzksrks dks 'ks;j djus esa usVoZdl dk mi;ksx] cSdvi~l]

usVodZl ds lkekU; izdkj] ,y0,0,u0@MCyw0,0,u0@bUVjusV] loZj vk/kkfjr usVodZ]

dyk;UV loZj ekWMy] ih Vw ih0 usVodZ ehfM;k] ok;jysl usVodZ] usVodZ ds [krjs] bUVjusV

oYMZ]

• MsVk vk/kkfjr izca/ku dh csfld vo/kkj.kk,¡] lk/kkj.k MsVk csl dh le>nkjh] MsVk csl ds lkFk

dke djus ds Qk;ns] vkbZMh0ch0,e0,l0] lkekU; dkWjiksjsV MsVkcsl iz.kkyh A

• lwpuk vkfLr;ksa dh lqj{kk MsVk dh lqj{kk dks [krjs] gkMZos;j vkSj gSfdax ds lkekU; izdkj]

laj{kkRed mik;] cSdvi vkfn A

• lwpuk izkS|ksfxdh vf/kfu;e] 2000 ds mica/kks dh vPNh tkudkjh

mi;ksxh iqLrds %&

I.

lwpuk izkS|ksfxdh vf/kfu;e] 2000 ¼le;&le; ij ;Fkk la’kksf/kr½ rFkk

II. ihVj ukWjVu fyf[kr *bUMªksMD’ku Vw daI;wVj~l**] VkVk eSdxzk¡&fgy ,Mqds’ku izkbZosV

fyfeVsM ] ubZ fnYyh }kjk izdkf’kr A

i=&AAA ¼100 vad½

ctV] lafo/kku ] ljdkjh vads{k.k rFkk izkjfEHkd cqddhfiax ¼fdrkc lfgr½

ctV vkSj lafo/kku ¼25 vad½

¼i½ foŸkh; O;; ij lalnh; fu;a=.k ls lacaf/kr Hkkjrh; laoS/kkfud fo"k; oLrq ] foŸkh; ekeykas vkSj

foŸk ls lacaf/kr ekeyksa dh izfØ;k tSlk fd Hkkjr ds lafo/kku ds vuqPNsn 112]117]148&151]

202&207 vkSj 264&291 esa vf/kdfFkr gS] rFkk

¼ii½ fcgkj ctV gLrdA

ljdkjh vads{k.k ¼50 vad½

¼i½ fu;a=d egkys[kk ijh{kd ¼ dŸkZO;] 'kfDr;k¡ vkSj lsok 'krsZ ½ vf/kfu;e] 1971 rFkk

¼ii½ vads{k.k ds lkekU; fl)kUr vkSj fu;ekoyhA

v/;k; &1

lkekU;

v/;k; &2

O;; dk vads{k.k

v/;k; &3

oxhZdj.k dk vads{k.k

v/;k;& 5

LVksj vkSj LVkWd dsys[kk dk vads{k.k

v/;k; &6

_`.k] tek vkSj izs"k.k laO;ogkjksa dk vads{k.k

7

ॢबहर गजट [सधरण 20 माच 2017

izkjfEHkd cqd dhfiax ¼25 vad½

fofgr iqLrdas %

ts0vkj0 ckVfyckW; }kjk fyf[kr **MCcy bUVªh cqd& dhfiax ¼v/;k; I ls XII ,XV vkSj XVI)

,fyesUV~l vkWQ MCcy&bUVªh% :Yl vkWQ tuZyk;ftax

ystj ,dkmUV~l^ lc fMfotu vkWQ tuZy; nh dS’k cqd% cSafdx VªkUtsds’ku~l; fcy VªkUtsds’ku~l; nh

tuZy izksij] nh Vªk;y cSysal ] nh VªsfMax vdkmaV] nh izksfQV ,.M ykWl ,dkmUV ]nh cSysal lhVA

vuqlwph&1¼ii½

foHkkxh; laiqf"V ijh{kk

lgk;d vads{k.k vf/kdkfj;ksa ds fy, foHkkxh; laiqf"V ijh{kk

lh/kh HkrhZ ls fu;qDr lgk;d vads{k.k vf/kdkjh dks bl in ij laiq"V gksus vksj vads{k.k vf/kdkjh ds

mPprj osrueku esa izksUufr dk ik= gksus ds fy, foHkkxh; ijh{kk esa mrhZ.kZ gksuk vko’;d gSA ;g ijh{kk N% ekg

esa] vFkkZr izR;sd o"kZ Qjojh vkSj vxLr esa jktLo i"kZn }kjk vk;ksftr dh tk;sxhA foHkkxh; ijh{kk esas fuEufyf[kr

vkB i= gksaxs%&izR;sd i= esa 50 izfr’kr iz’u cgqfodYi okys oLrqijd iz’u gksaxA 25 izfr’kr y?kqmŸkjh; iz’u gksaxs

rFkk 'ks"k 25 izfr’kr nh?kZ mŸkjh; iz’u gksaxs A

1 yh Qjojh@1 yh vxLr dks ,d o"kZ dh lsok iwjh djus okys lh/kh HkrhZ okys lgk;d vads{k.k

vf/kdkjh bl ijh{kk esas cSBus ds ik= gksaxs A ik= gksus ds ckn yxkrkj gksus okyh N% ijh{kkvksa esa N% voljksa

ds vUrxZr ijh{kk mrhZ.k gksuk gksxk A fdlh Hkh dkj.k ls fdlh ijh{kk esa vuqifLFkfr dks Hkh volj dk mi;ksx

fd;k tkuk ekuk tk;sxk A lh/kh HkrhZ ls fu;qDr lgk;d vads{k.k vf/kdkjh ds ekeys esa fu;r le;@voljksa

dh la[;k ds vUrZxr foHkkxh; ijh{kk esa mrhZ.kZ gksus ls foQy jgus ij lsok eqDr dj fn;k tkuk vifjgk;Z gksxkA

fVIi.kh &ftu vH;fFkZ;ksa us lHkh N% voljksa dks fu%’ks"k dj fy;k gks ]fdUrq ,d ;k nks voljksa dk

izkd`frd vkinkvksa] ck/;dkjh ikfjokfjd ifjfLFkfr;ksa ] viuh vkSj ifjokj dh vLoLFkrk tSls okLrfod dkj.kksa rFkk

,slh vU; ifjfLFkfr;ksa ] ftls funs’kky; ds izeq[k }kjk okLrfod le>k tk, ] ds dkj.k ,d ;k nks voljksa dk

ykHk ugha mBk lds gksa muds ekeys esa ek= xq.kkxq.k ds vk/kkj ij foHkkxh; ijh{kk esa lfEefyr gksus ds fy, ,d ;k

nks vfrfjDr volj nsus ij fopkj fd;k tk ldrk gSA bu voljksa dks N% voljksa dh lhek ds fo:} fxuk ugha

tk ldsxk A ;fn vH;FkhZ izFke rhu voljksa ds vUrxZr foHkkxh; ijh{kk esa vgZrk izkIr djus esa foQy jgrk gks rks

lEc) foHkkxk/;{k ,sls vH;fFkZ;ksa ds fy, izf’k{k.k dh O;oLFkk djsxkA

funs’kd] vads{k.k vius foosdkf/kdkj ls ,d o"kZ dh fofgr lsok esa deh dks nks ekg ls vuf/kd lhek rd

{kkar dj ldsxk A

fVIi.kh 1 vH;fFkZ;ksa dks fgUnh @ vaxzsth esa mŸkj fy[kus dk fodYi gksxk A

fVIi.kh 2 i=kas dk mŸkj fy[kus ds fy, vH;fFkZ;ksa dks 5 i=ksa esa iqLrdksa dh lgk;rk ysus dh vuqefr

gksxh] vU; i=ksa esa iqLrdksa dh lgk;rk ysus dh vuqefr ugha gksxhA

fVIi.kh 3 ;fn vH;FkhZ izR;sd i= esa U;wure 60 izfr’kr vad izkIr dj ysrk gks rks mls mrhZ.k ?kksf"kr

fd;k tk,xk A tks vH;FkhZ ijh{kk mrhZ.k ugha gksrk gks] fdUrq fdlh i+= esa U;wure 70 izfr’kr vad izkIr djrk gks

rks mls ml i= esa vkxs ijh{kk nsus ls NwV nh tk,xhA

foHkkxh; ijh{kk

Øe

la0

i=

vof/k

¼?kaVs½

vf/kdre

vad

1

dEI;wVj iz.kkyh & lS)kfUrd

3-00

100

2

Hkkjr dk lafo/kku] ifjfu;e ¼LVSV~;wV½ vkSj lsok fofu;ekoyh

3-00

100

3

izkjfEHkd ykxr ¼dkfLVax½ ds lkFk foŸkh; ys[kk

3-00

100

4

yksd dk;Z ys[kk

3-00

100

5

foŸkh; fu;ekoyh vkSj ljdkjh ys[kk fl}kUr

3-00

100

6

ljdkjh vads{k.k

3-00

100

7

Lkkaf[;dh vkSj lkaf[;dh; izfrp;u ¼lSaifyax½

3-00

100

8

LFkkuh; i=& iapk;rh jkt laLFkkukas rFkk 'kgjh LFkkuh; fudk;ksa]

fo’ofo|ky;ksa ds ys[kk vkSj fofo/k fuf/k ¼fcgkj½ dk vds{k.k ,oa fujh{k.k

3-00

100

dqy

800

8

ॢबहर गजट [सधरण 20 माच 2017

i=&1 daI;wVj iz.kkyh & lS)kfUrd

1- Lkwpuk fo"k;d vo/kkj.kk,¡

(i) lwpuk dh ifjHkk"kk & MsVk vksj lwpuk esa vUrj

(ii) HkkSfrd vo/kkj.kk,¡& MsVk HkaMkj.k] iqu% izkfIr vkSj mldk izØe.k ¼izkslsflax½& eSuqvy vkSj

daI;wVj MsVk HkaMkj.k dh rqyuk rFkk QkbZy ds :i eas MsVk O;oLFkkiu

(iii) izØe.k ds fofHkUu izdkj rFkk izØe.k dk iz;kstu

(iv) MsVk izØe.k iz.kkyh dk fodkl

(v) 'kCn vkSj ikB~; izØe.k izys[k rS;kj djuk & ikB~; lkexzh laiknu

(vi) xzkfQDl dk ifjp; rFkk xzkfQDl ds ykHk vkSj gkfu

2- daI;wVj ds rRo] gkMZos;j & lkQ~Vos;j & daI;wVj dh {kerk, ,oa lhek,¡

(i)

daI;wVj D;k gS \ & bysDVªkfud fMftVy daI;wVj dh ifjHkk"kk A

(ii)

daI;wVj ds ?kVd & ys vkmV vkSj muds dk;Z

(iii) daI;wVj dh fo’ks"krk,¡ & vuqns’kkas ds y?kq izdkj rhoz fu"iknu & lVhd

(iv)

gkMZos;j D;k gS \ isfjQjy lfgr fofHkUu izdkj dh bdkbZ;k¡

(v)

lkQ~Vos;j D;k gS \ bldh vko’;drk D;ksa gksrh gS& daI;wVj dh Hkk"kk & lkWQ~Vos;j

iz.kkyh dks dksfV;k¡ rFkk ,fIyds’ku lkQ~Vos;j

(vi)

daI;wVj dh lhek,¡

3- daI;wVj vkSj lapkj

(i)

nwj&nwj rd MsVk ds lapj.k ds fy, daI;wVj lapkj dh vko’;drk gksrh gSA

(ii) daI;wVjksa dh usVofdZax & yksdy ,fj;k usVofdZax ¼,y0,0,u0½] usVofdZax dh vko’;drk

,oa mlds ykHk] lk/ku lzksrkas ¼QkbZy vkSj midj.k½ dks 'ks;j djuk] vUrj mi;ksxdrkZ

lapkj ykxr] izf’k{k.k] j[k& j[kko rFkk lqj{kk A

(iii) ,y0,0,u0 ds izdkj

(iv) jh;yVkbZe vksj vkWuykbzu flLVe fjLikWUl VkbZe] ok;q;ku@jsy xkM+h vkj{k.k] cSafdax

fØ;kdyki] fuf/k varj.k] fofM;ks VsDlVA

(v) MCyw0,0,u0 ifjp; & ifjHkk"kk vkSj mi;ksx

(vi) bUVjusV ifjp;] bUVjusV lqfo/kk,¡ ¼bZ esy] oYMZ okbM osc rFkk bZ& dkelZ½ vkSj foUMkstA

4- izpkyu iz.kkyh ¼vks0,l0½ ] vo/kkj.kk,¡] foUMkst dk ekSfyd izpkyu

(i)

izpkyu iz.kkyh vo/kkj.kk,¡

(ii)

izpkyu iz.kkyh ds VkLd

(iii)

Mh0vks0,l0@ ;w0,u0vkbZ0,Dl0 vkSj foUMkst dk ifjp;

(iv)

th0;w0vkbZ0 dh ifjHkk"kk

(v)

foUMkst dh ifjHkk"kk

(vi)

izkjEHk djuk% ekml dk mi;ksx] foUMkst ds ?kVd] fu;a=.k esuq] esuqckj] ckWMZj]

VkbZVy eSfDlekbZt ] LØkWy ckj] dek.M cVu] vkWIlu cVu psd ckWDl] fyLV

ckWDl] gsYi dk mi;ksx A

(vii)

csfld QkbZy vfHkpkyu dk;Z ¼ izfrfyfi djuk] iqu% ukedj.k] foyksiu] ns[kuk]

eqnz.k] Mk;jsDVjh] lajpuk] Mk;jsDVjh esa QkbZykas dks lwphc) djuk ¼ Mk;jsDVjh cukuk]

ifjorZu djuk vkSj foyksfir djukA

5- MsVk lqj{kk ds fl)kUr] lqj{kkRed j[k&j[kko rFkk dfBukbZ;ksa dks nwj djuk ¼Vªcwy

lwfVax½A

¼i½ lqj{kk dh vo/kkj.kk,¡] futrk] laj{kk] izkf/kdj.k] vf/kizek.ku vkSj ikloMZ dh lqj{kk

¼ii½ lqj{kkRed mik; vkSj mipkj % gkMZos;j vkSj lkWQ~Vos;j ykWDl ] ok;jl LdSuj vkSj oSDlhu

i= &2 Hkkjr ds lafo/kku] ifjfu;e vkSj lsok fofu;ekoyh

¼d½

ifjfu;e vkSj lsok fofu;ekoyh

ekSfyd fu;ekoyh& fcgkj lsok lafgrk] ;k=k HkŸkk fu;ekoyh] inxzg.k dky fu;ekoyh] isa'ku

fu;ekoyh] NqV~Vh fu;ekoyh] isa’ku :ikUrj.k fu;ekoyh] lkekU; Hkfo"; fuf/k fu;ekoyh]

va’knk;h Hkfo"; fuf/k fu;ekoyh] oxhZdj.k] fu;a=.k vkSj vihy fu;ekoyh] fpfdRlk fu;ekoyh]

NqV~Vh ;k=k fj;k;r ¼,y0Vh0lh0½ fu;ekoyh] ifjHkkf"kr va’knk;h isa’ku Ldhe] vkpkj fu;ekoyh

fVIi.kh& osru fu/kkZj.k fo"k;d iz’u vfuok;Z gksaxs A

9

ॢबहर गजट [सधरण 20 माच 2017

¼[k½

Hkkjr dk lafo/kku

1- Hkkjr ds lafo/kku dk Hkkx I,V,VI,VIII,IX, IX d, X, XI, XII, XIV, XVIII, XIX vkSj XX

ds lkFk & lkFk mlds mikc) lqlaxr vuqlwfp;k¡A

2- fu;a=d vkSj egkys[kk ijh{kd ¼ drZO;] 'kfDr;k¡ vkSj lsok 'krsZ½ vf/kfu;e] 1971 rFkk vads{k.k

vksj ys[kk fofu;ekoyh] 2007A

i=&3 izkjfEHkd ykxr ds lkFk foŸkh; ys[kk¼fdrkc lfgr½

1- foŸkh; ys[kk % Lo:i vkSj ifjf/k] foŸkh; ys[kk dh lhek,¡] cqfu;knh vo/kkj.kk ,oa ifjikVh]

lkekU;r% Lohd`r ys[kk fl}kUr ¼th0,0,0ih0½

2- ys[kk izfØ;k % laO;ogkjksa ds vfHkys[ku ls foŸkh; fooj.k rS;kj djus rd] cSad lek/kku fooj.k

rS;kj djuk] 'ks"k ijh{kd i= vkSj xyfr;ksa dk lq/kkj A

3- ewY; gªkl] mica/k vkSj fjtoZl

4- fofu;e i=] izkfeljh uksV vkSj psd

5- foŸkh; fooj.k&,dek= izksizkbZVjf’ki dUlu~lZ ykHk fujis{k laxBu] viw.kZ vfHkys[kksa lsys[kk

foRrh; fooj.kksa dk fo’ys"k.k A

6- la;qDr LVkWd daifu;ksa dk ys[kk

7- vkbZ0lh0,0vkbZ0 dk ys[kk ekud

8- vkbZ0,Q0,0lh0 dk varjk"Vªh; lkoZtfud {ks= ys[kk ekud ¼vkbZ0ih0 ,l0,0,l0½

9- dsUnzh; Lo’kklh fudk;ksa ds fy, ys[kk dk ,d lk izk:iA

10- ykxr ys[kk&fo"k; %&ifjp;] lkexzh] etnwjh vkSj izR;{k O;;] vksojgsM~l ¼A½ QSDVªh vksoj gsM~l

vksojgsM~l ¼AA½@dk;kZy; vkSj iz’kklfud ] foØ; vkSj forj.k vksojgsM~l] ik’oZ ykxr] mRiknu

ys[kk vkSj ykxr 'khV] izfØ;k ykxr

mi;ksxh iqLrdsa %

1- bUVªksMD’ku Vw ,dkmfUVax & Vh0,l0 xzsoky

2- fizUliqYl ,aM izSfDVl vkWo ,dkmUVsalh & vkj0,y0 xqIrk vkj0 ch0- ds xqIrk

3- fQukafl;y ,dkmfUVax & ,l0,u0 egs’ojh

4- dkWLV ,dkmfUVax & 'kqDyk] xzsoky vkSj xqIrk

5- daisfM;e vkWo ,dkmfUVax LVSaMMZl & vkbZ0lh0,0vkbZ0

6- vkbZ0,Q0,0lh0 gSaM cqd vkWo bUVjus’kuy ifCyd lsDVj ,dkmfUVax cksMZ ¼csolkbZV

http://www.ifac.org ij miyC/k gSA½

i= &4 yksd ys[kk dk;Z ¼fdrkc lfgr½

(i) dsUnzh; yksd fuekZ.k foHkkx lafgrk

(ii) fcgkj yksd fuekZ.k ys[kk lafgrk ¼ v/;k; &III,IV, V, VI, VII vkSj X ½

(iii) ou ys[kk A

vuq’kaflr iqLrdsa&

1- dsUnzh; yksd fuekZ.k ys[kk lafgrk] ifjf’k"Vksa ds lkFk & izFke laLdj.k] 1993¼iqujhf{kr½

2- ys[kk lafgrk [kaM &III

3- ys[kk ds o`gŸk vkSj y?kq 'kh"kksZa dh lwph

i= &5 foŸkh; fu;ekoyh vkSj ljdkjh ys[kk fl}kUr ¼fdrkc lfgr½

fcgkj dks"kkxkj lafgrk] 2011] ys[kk lafgrk ] [k.M &I] v/;k; 2]3]4 vkSj ifjf’k"V 1 vkSj 2] ys[kk

lafgrk ] [k.M &II v/;k; I,II vkSjIII] foŸkh; izR;k;kstuksa dk lkj laxzg ¼dEisUMh;e½] fcgkj foŸkh;

fu;ekoyh] Hkkjrh; ljdkjh ys[kk vkSj ys[kk ijh{kk & ,d ifjp; & v/;k; 6 ls 11A

i=&6 ljdkjh vads{k.k ¼fdrkc lfgr½

• Hkkjrh; ljdkjh ys[kk vkSj ys[kk ijh{kk&,d ifjp;&v/;k; 1]2]3]4]12]13]14]15]16]17]18]19]]20]

21]30]31]35]36]37] 38 vkSj 39

• vads{k.k gLrd & v/;k; 3 ls 7 ] 10 ls 12] 17 ls 20 ] 26 ls 29] 31 vkSj 32A

• fu;a=d vkSj egkys[kk ijh{kd LFkk;h vkns’k ¼ ys[kk ijh{kk ½

• fu;a=d vkSj egkys[kk ijh{kd }kjk tkjh ys[kk ijh{kk ekud

• Lo’kklh fudk;ksa ds vads{k.k ds fy, vuqns’kksa dk gLrd

• vkWfMfVax ,aM ,L;wjsal LVSaMMZl vkWo vkbZ0lh0,0vkbZ0

• vkarfjd fu;a=.k fo"k;d vkbz0,u0Vh0vks0,l0,0 vkbZ0 fn’kk funsZ’k A

10

ॢबहर गजट [सधरण 20 माच 2017

• diV vkSj Hkz"Vkpkj ls fuiVus ds fy, ,0,l0,l0 vks0,l0,0vkbZ0 fn’kkfunsZ’k

• vads{k.k rduhd fo"k;d vkarfjd vads{k.k fn’kkfunsZ’k] ;Fkk &

¼d½ vads{k.k ds ra= mixeu ¼flLVe ,izksp½

¼[k½ lkaf[;dh; izfrp;u ¼lSEifyax½

¼x½ vads{kdksa ds fy, izys[k izfØ;k dh tkudkjh dk pkVZ

¼?k½ vads{k.k fjiksVZ ys[ku dh izfØ;k

¼³½ vads{k.k ds QykQy vkSj vuq’kalkvksa dk lapkj.k A

• fu;a=d vkSj egkys[kk ijh{kd dh uhfr;k¡ ,oa fn’kkfunsZ’k] lk{; ,d= djuk] fo’ys"k.k vkSj ewY;kadu

rduhd A

• iz’kklu vkSj LFkkiuk ls lacaf/kr fo"k; ;Fkk & psd cqd ls lcaf/kr jksdM+ cgh] izkfIr iqLrd] okmpj

rFkk foizs"k.k pkyku vkSj vU; leoxhZ vfHkys[kA

• ctV cukus dh izfØ;k vkSj ifj.kke ctV

• foŸkh; ,VsLV vads{k.k

i= &7 lkaf[;dh vkSj lkaf[;dh; izfrp;u ¼lSEifyax½

1-

lkaf[;dh i}fr;ksa dk ifjp;&lkaf[;dh dh ifjHkk"kk vkSj Lo:i] MsVk laxzg vkSj lqj{kk

MsVk izLrqfrdj.k &ikB~; ¼VsDlV½ dh dafMdkvks dk mi;ksx dj] MsVk dks lkj.kh ds :i esa ltkdj]

vkd`fr;ksa }kjk & ykbZu js[kkfp=] cSaM pkVZ] ckj vkd`fr] ikbZ ;k foHkkftr ckj vkd`fr rFkk lfp=

vkd`fr A

2-

MsVk dk la{ksi.k &xq.kkRed cuke ek=kRed MsVk] pj oLrq,¡ ¼osfj;scqYl½ % vlrr vkSj lrr

MsVk dks iw.kkZafdr djuk] oSKkfud ladsru] vko`fr forj.k] oxZ] varjky vkSj oxZ lhek,¡] fgLVksxzke vksj

vkd`fr ikWfyxkWu] Øe fofues; ¼dE;wVsfVo½ & vko`fr forj.k vkSj rksj.k¼vkstkbZo½

3- dsUnzh; :>ku ds eki& vadxf.krh; ek/; ¼ehu½] Hkkfjr vadxf.krh; ek/;] ekf/;dk ¼ehfM;u½] cgqyd

¼eksM½] ek?;] ekf/;dk vkSj cgqyd dh rqyuk] T;kferh; ek/;] gjkRed ¼ gkjeksfud½ek/;] vadxf.krh;]

T;kferh; vkSj gjkRed ek/;ksa dh rqyuk

4-

izdh.kZu ¼fMLiZlu½ ds mik;] ijkl¼jsat½] fofHkUurk¼osfjvUl½] ekud fopyu] prqZFkd fopyu

fofHkUurk dk xq.kkad

5-

vU; lkaf[;dh; mik;&

frj{kkiu¼Ld~;wusl½ % ifjHkk"kk vkSj mi;ksx djVksfll % ifjHkk"kk vkSj mi;ksx ldkjkRed :i ls

frj{kk forj.k] udkjkRed :i ls frj{kk forj.k rFkk lkekU; forj.k A forj.k dh tkudkjh ds fy,

o.kZukRed lkaf[;dh dk mi;ksx A

6-

izkjfEHkd laHkkO;rk fl)kUr] laHkkO;rk dh ifjHkk"kk] fujkfJr ,oa vkfJr ?kVuk,¡] ikjLifjd rkSj ij

vuU; ?kVuk;sa] ;kn`fPNd ¼jS.Me½ ifjorhZ] f}in] Iok,lu gkbij T;kseSfVªd rFkk lkekU; forj.k¼ukWeZy

fMLVªhC;wlu½ dh ifjHkk"k ,oa mi;ksx] f}in vkSj Iok,lu forj.k ds lhfer :i ¼dsUnzh; ifjca/k lw=

iz;ksT;rk½] lkaf[;dh esa fofHkUu forj.kksa dk egRo

7-

lkaf[;dh; izfrp;u&izfrp;u D;k gS\] laHkkO;rk izfrp;u d;k gS\] js.Me izfrp;u vkSj jS.Me la[;k]

lkaf[;dh; izfrp;u ds Qk;ns] izfrp;u fo"k;d xyfr;k¡ vkSj xSj izfrp;u fo"k;d xyfr;k¡] izfrp;u

esa iwokZxzg] izfrp;u Qzse] izfrp;u forj.kA

izfrp;u i)fr;ksa ds izdkj&lk/kkj.k jS.Me izfrp;u] lqO;ofLFkr jS.Me izfrp;u] Lrjhd`r jS.Me

izfrp;u] xqPN ¼ dyLVj½ izfrp;u] vkdkj ds Øe esa vkuqikfrd laHkkO;rk] cgqLrjh; izfrpu

lkaf[;dh; ewY;kadu&izkDdyu izfØ;k] ifjdYiuk dk ijh{k.kA

vuqdwyre lSEiy vkdkj vksj izfrp;u¼lSEifyax ½xyrh] fofHkUu i)fr;ksa dh ifjHkk"kk] vo/kkj.kk vkSj

iz;ksT;rk p;u dh i)fr] ewY;kadu dh i)fr ¼ek= lw= ½ rFkk O;ogkj esa blds iz;ksx dks le>uk ]

bldh O;qRifŸk ugha A

8-

tksf[ke fo’ys"k.k vkSj vads{k.k izfrp;u %&vads{k.k esa izfrp;u dh vko’;drk] vads{k.k esa lkaf[;dh;

izfrp;u dh vko’;drk] vads{k.k esa tksf[ke fo’ys"k.k] vads{k.k esa tksf[ke fo’ys"k.k vkSj lkaf[;dh;

izfrp;u] uewuk tk¡p vksj vkykspukRed izfrp;u] vkykspukRed cuke lkaf[;dh; izfrp;u]

xq.k¼,sVªC;wV½ cuke ifjorhZ izfrp;u] vads{k.k esa lkaf[;dh; izfrp;u dk n`f"Vdks.k] Øec} xyrh

cuke jS.Me xyrh] Lohd`fr vLohd`fr izfrp;u] Øec} izfrp;u] mn~Hksn izfrp;u] vkLrfjre/;eku

izfr bdkb] Lrfjr e/;eku izfrbdkbZ] ekSfnzd bdkbZ izfrp;u] vads{k.k ifjdYiuk tk¡p] vuqikyu cuke

vads{k.k esa lkjHkwr tk¡p] vkbZ0Mh0bZ0,0 iSdst dk mi;ksx djrs gq, vads{k.k esa izfrp;u dk iz;ksx

fVIi.kh & iz’ui= eq[;r% oLrqijd ¼cgq fodYi okys½ izdkj ds gksaxs A

11

ॢबहर गजट [सधरण 20 माच 2017

vuq’kaflr iqLrdsa

1-

QaMkesUVy vkWo LVSfVfLVd~l&[kaM&A& xwu] xqIrk vkSj nklxqIrk&oYMZ izsl izkbZosV fy0

2-

lSEifyax VsdkfuDl&MCyw0 rth0 dks pj.k& foys izdk’ku

3-

vkfMV lSEifyax&,u bUVªksMWD’ku ¼5 ok¡ laLdj.k ½&Mh0,e0 xkMZ vkfn&tkWu foys izdk’ku

i=&8 LFkkuh; i= &iapk;r jkt laLFkkvksa vkSj 'kgjh LFkkuh; fudk;ksa] fo’ofo|ky;ksa ds ys[kk

vksj izdh.kZ fuf/k ¼ fcgkj ½ dk vads{k.k vkSj fujh{k.k ¼fdrkc lfgr½

1-

fcgkj iapk;rhjkt vf/kfu;e ] 2006

2-

fcgkj uxjikfydk vf/kfu;e ] 1922

3-

fcgkj vkSj mM+hlk yksd ekax olwyh vf/kfu;e ] 1914

4-

iVuk uxj fuxe vf/kfu;e ] 1951

5-

fcgkj {ks=h; fodkl izkf/kdkj vf/kfu;e] 1981

6-

fcgkj vkSj mM+hlk LFkkuh; fuf/k vads{k.k vf/kfu;e] 1925

7-

lafo/kku dk 73 ok¡ vkSj 74ok¡ la’kks/ku vkSj mudk fooj.k

8-

fcgkj jkT; fo’ofo|ky; vf/kfu;e ] 1976 @ iVuk fo’ofo|ky; vf/kfu;e] 1976

9-

fcgkj fo|ky; ijh{kk cksMZ vf/kfu;e 1952

10-

fcgkj d`f"k fo’ofo|ky; vf/kfu;e ] 1987

11-

fcgkj vkS"kf/k dh gksE;ksiSFkh iz.kkyh fodkl vf/kfu;e ] 1953

12-

fcgkj vk;qZosfnd vkSj ;wukuh fpfdRlk fodkl vf/kfu;e ] 1951

13-

fcgkj fgUnw /kkfeZd U;kl vf/kfu;e] 1950

14-

fcgkj foRrh; fu;ekoyh ] [k.M &I vkSj II

15-

fcgkj lsok lafgrk ¼ v?;k; &IV½

16-

fcgkj ;ka=k HkŸkk fu;ekoyh

17-

fcgkj uxjikfydk ys[kk fu;ekoyh] 1928

18-

uxjikfydk ys[kk ¼ djksa dh olwyh½ fu;ekoyh ]1951

19-

LFkkuh; fuf/k vads{k.k vf/kfu;e ds v/khu cukbZ xbZ fu;ekoyh A

20-

,y0,0Mh0 gLrd [kaM &II

21-

,y0,0Mh0 gLrd [kaM III vkSj IV

22-

iapk;rh jkt laLFkkvksa ds ys[kk ds izek.khdj.k vads{k.k ds fy, fn’kkfunsZ’k fu;a=d vkSj

egkys[kk ijh{kd }kjk tqykbZ] 2002 esa tkjh

23-

iapk;rh jkt laLFkkvksa ¼ih0vkj0vkbZ0½ rFkk 'kgjh LFkkuh; fudk;ksa ds fy, vads{k.k ekud &

fu;arzd vkSj egkys[kk ijh{kd }kjk tkjh A

24-

iapk;r jkt laLFkkvksa ds vads{k.k ds fy, vuqns’kksa dk gLrd & fu;arzd vkSj egkys[kk ijh{kd

}kjk fnlEcj 2002 esa tkjh

25- jk"Vªh; uxjikfydk ys[kk gLrd

Hkkx &I lkekU;

• ifjp;

• ifjHkk"kk ] ys[kk vo/kkj.kk;sa vkSj ys[kk ifjikVh

• egRoiw.kZ ys[kk fl)kUr

• ys[kk lafgrkdj.k ] lajpuk vkSj pkVZ

• lkekU; ys[kk izfØ;k

Hkkx &II % vU;

1- rS;kj fd;k tkus okyk ys[kk vkSj foRrh; fooj.k ;Fkk & vk; O;; ys[kk izkfIr;k¡ vkSj Hkqxrku

ys[kk ] dS’k ¶yks fooj.k ] rqyu i= A

2- vkjfEHkd 'ks"k i= ¼ vksifuax cSysal lhV½ rS;kj djus ds fn’kkfunsZ’k A

12

ॢबहर गजट [सधरण 20 माच 2017

vuqlwph&1¼iii½

foHkkxh; lhfer izksUufr ijh{kk

lgk;d vads{k.k vf/kdkjh ds in ij izksUufr ds fy, foHkkxh; lhfer izfr;ksfxrk ijh{kk

lgk;d vads{k.k vf/kdkjh in ij izksUufr }kjk fu;qfDr ds fy, lhfer izfr;ksfxrk ijh{kk dsUnzh;d`r

:i ls fcgkj yksd lsok vk;ksx@jktLo Ik"kZn vFkok jkT; ljdkj }kjk ukfer fdlh vU; ,tsUlh }kjk rFkk mldh

vksj ls vf/klwfpr rkjh[kksa dks lkekU;r% o"kZ esa ,d ckj uoEcj ekg esa vk;ksftr dh tk,xh A iz’ui= dk p;u

vkSj vuqlheu rFkk mŸkj iqfLrdkvkas dk ewY;kadu fcgkj yksd lsok vk;ksx@jktLo Ik"kZn vFkok jkT; ljdkj }kjk

ukfer dksb vU; ,tsUlh ds uke fufnZ"V inkf/kdkfj;ksa }kjk fd;k tk;sxk A izR;sd i= esa 50 izfr’kr iz’u

cgqfodYi okys oLrqijd iz’u gksaxsA 25 izfr’kr y?kq mŸkjh; iz’u gksaxsa rFkk 'ks"k 25 izfr’kr nh?kZ mŸkjh; iz’u

gksaxasA

rhu o"kksZa dh fu;fer lsok iwjk djus okys vads{kd@ojh; vads{kd ijh{kk esa Hkkx ysus ds ik= gksaxsA bl

ijh{kk esa mrhZ.k gksus ds fy, vlhfer volj gksaxsA dqy feykdj 60 izfr’kr vad ¼v0tk0 vkSj v0t0tk0 ds fy,

50 izfr’kr½ izkIr djus okys vH;FkhZ dks laiw.kZ ijh{kk esa mrhZ.k ?kksf"kr fd;k tk,xk A fdlh fo"k; fo’ks"k esa 50

izfr’kr vad ¼ v0tk0 vkSj v0t0tk0 ds fy, 40 izfr’kr½ izkIr djus okys vH;FkhZ dks Hkh ml i= esa mrhZ.k

?kksf"kr fd;k tk;sxk A ;g vko’;d ugha gS fd vH;FkhZ ,d gh ijh{kk esa lHkh i=ksa esa mrhZ.k gks tk,A ijh{kk esa

mrhZ.k gksus ek= ls gh vH;FkhZ lgk;d vads{k.k inkf/kdkjh ds :i esa izksUufr dk ik= gksus ds ;ksX; ugha gks

tk,xkA vads{kd@ojh; vads{kd ds :i esa ik¡p o"kksZa dh lsok] mPprj in dh fjfDr rFkk foHkkxh; izksUufr lfefr

}kjk izksUufr ds fy, ;ksX; ?kksf"kr fd;k tkuk vU; 'krsZa gksxhA

fVIi.kh 1—vH;fFkZ;ksa dks fgUnh@vaxzsth esa mŸkj fy[kus dk fodYi gksxk A

fVIi.kh 2—i=kas dk mŸkj fy[kus ds fy, vH;fFkZ;ksa dks iqLrdksa dh lgk;rk ysus dh vuqefr ugha gksxhA

fVIi.kh 3—foHkkxh; lhfer izfr;ksfxrk ijh{kk ds fo"k; ,oa ikB~;dze ogh gkasxsa tks fd lgk;d

vads{k.k vf/kdkfj;ksa ds foHkkxh; laiq"Vh ijh{kk ds fy, vuqlwph&1¼ii½ esa fn, x, gSaA

vuqlwph&2

bl lsok esa vads{kd ls mPprj inksa ij izksUufr ds fy, vgZrk vkSj ekunaM

1- ojh; vads{kd ds in ij izksUufrA& ojh; vads{kd ds in ij izksUufr ds fy, ,sls vads{kd ik=

gksaxsA

¼d½ tks vads{kd ds in ij laiq"V gks x, gksa ]

¼[k½ tks bl fu;ekoyh ds fu;e 13 ¼2½ ds vkyksd esa vk;ksftr gksus okyh vads{kdksa ds fy,

foHkkxh; laiqf"V ijh{kk esa mrh.kZ gks x, gksa ]

¼x½ izksUufr gsrq lkekU; iz’kklu foHkkx }kjk fu/kkZfjr dkykof/k dk vuqikyu vko’;d gksxkA

¼?k½ ftudh lsok vkSj dk;Z larks"kizn gksA

2- lgk;d vads{k.k vf/kdkjh ds in ij izksUufr A&lgk;d vads{k.k vf/kdkjh ds in ij izksUufr ds

fy, ,sls vads{kd@ojh; vads{kd ik= gksaxs&

¼d½ ftUgksaus fu;ekoyh ds fu;e 14 ¼3½ ds vkyksd esa vk;ksftr gksus okyh lgk;d vads{k.k

vf/kdkjh ds in ij izksUufr ds fy, foHkkxh; lhfer izfr;ksfxrk ijh{kk mrhZ.k dh gks ]

¼[k½ izksUufr gsrq lkekU; iz’kklu foHkkx }kjk fu/kkZfjr dkykof/k dk vuqikyu vko’;d gksxkA

¼x½ ftudh lsok vkSj dk;Z larks"kizn gksA

3- vads{k.k vf/kdkjh ds in ij izksUufr A&vads{k.k vf/kdkjh ds in ij izksUufr ds fy, ,sls

lgk;d vads{k.k vf/kdkjh ik= gksaxs&%

¼d½ izksUufr gsrq lkekU; iz’kklu foHkkx }kjk fu/kkZfjr dkykof/k dk vuqikyu vko’;d gksxkA

¼[k½ ftudh lsok vkSj dk;Z larks"kizn jgk gksA

¼x½ lh/kh HkrhZ ls fu;qDr lgk;d vads{k.k vf/kdkjh fu;ekoyh ds fu;e 13 ¼3½ ds vkyksd esa

vk;ksftr gksus okyh lgk;d vads{k.k vf/kdkfj;ksa ds fy, foHkkxh; ijh{kk esa mrh.kZ gks x, gksa

rFkk mUgksus nks o"kksZa dh ifjoh{kk vof/k Hkh iwjh dj yh gks A lh/kh HkrhZ okyks ds fy, 5 o"kkasZ

dh dkykof/k esa 2 o"kksZa dh ifjoh{kk vof/k Hkh lfEefyr gksxh A

4- ojh; vads{k.k vf/kdkjh@lgk;d funs’kd in ij izksUufrA&ojh; vads{k.k vf/kdkjh@

lgk;d funs’kd ds in ij izksUufr ds fy, ,sls vads{k.k vf/kdkjh ik= gkasxs ftUgs vads{k.k

vf/kdkjh ds in ij yxkrkj rhu o"kksZa rd dk;Z djus dk vuqHko gks ,oa ftudh lsok vkSj dk;Z

larks"kizn jgk gks A

5- mi funs’kd in ij izksUufrA&mifuns’kd in ij izksUufr ds fy, lkekU; iz’kklu foHkkx }kjk

fu/kkZfjr dkykof/k dk vuqikyu vko’;d gksxk rFkk ftudh lsok vkSj dk;Z larks"kizn jgk gksA

13

ॢबहर गजट [सधरण 20 माच 2017

6- la;qDr funs’kd in ij izksUufrA& la;qDr funs’kd in ij izksUufr ds fy, ,sls mi funs’kd ik=

gksaxs ftUgksaus mi funs’kd ds in ij ,d o"kZ dh yxkrkj lsok iwjh dj yh gks rFkk ftudh lsok vkSj

dk;Z larks"kizn jgk gksA

7- izksUufr ds fy, vH;fFkZ;ks ds p;u dh izfØ;k A&vads{kdksa ds laoxZ esa vads{kd ls mPprj

inksa ij izksUufr ds fy, ik= vH;fFkZ;ksa dk p;u foHkkxh; izksUufr lfefr@bl iz;kstukFkZ xfBr

lfefr }kjk fd;k tk,xkA vads{kd laoxZ ds v/khu fofHkUu mPprj inksa ij izksUufr ds fy,

foHkkxh; izksUufr lfefr esa fuEufyf[kr lnL; gksaxs A

¼d½ la;qDr funs’kd ds in ij izksUufr ds fy, foHkkxh; izksUufr lfefr &

(i)

v/;{k @ lnL; ] dsUnzh; jktLo i"kZn

&

v/;{k

(ii)

iz/kku lfpo] foÙk foHkkx

&

lnL;

(iii)

lfpo] foÙk foHkkx

&

lnL;

(iv)

funs’kd] vads{k.k funs’kky;

&

lfpo

(v)

lkekU; iz’kklu foHkkx }kjk uke fufnZ"V] la;qDr lfpo Lrj ds

vuqlwfpr tkfr@tutfr dk inkf/kdkjh

&

lnL;

¼[k½ mifuns’kd ,oa ojh; vads{k.k vf/kdkjh@lgk;d funs’kd ds in ij izksUufr ds fy,

foHkkxh; izksUufr lfefr &

(i)

lnL; ] dsUnzh; jktLo i"kZn

&

v/;{k

(ii)

iz/kku lfpo] foÙk foHkkx

&

lnL;

(iii)

lfpo] foÙk foHkkx

&

lnL;

(iv)

funs’kd] vads{k.k funs’kky;

&

lfpo

(v)

lkekU; iz’kklu foHkkx }kjk uke fufnZ"V] la;qDr lfpo Lrj ds

vuqlwfpr tkfr@tutfr dk inkf/kdkjh

&

lnL;

¼x½ lgk;d vads{k.k vf/kdkjh ,oa vads{k.k vf/kdkjh ds in ij izksUufr ds fy, foHkkxh;

izksUufr lfefr &

(i)

iz/kku lfpo] foÙk foHkkx

&

v/;{k

(ii)

lfpo] foÙk foHkkx

&

lnL;

(iii)

funs’kd] vads{k.k funs’kky;

&

lnL; lfpo

(iv)

lkekU; iz’kklu foHkkx }kjk uke fufnZ"V] la;qDr lfpo Lrj

ds vuqlwfpr tkfr@tutfr dk inkf/kdkjh

&

lfpo

(?k) vjktif=r inksa ij izksUufr ds fy, foHkkxh; izksUufr lfefr &

(i)

funs’kd] vads{k.k funs’kky;

&

v/;{k

(ii)

iz/kku lfpo] foÙk foHkkx }kjk uke fufnZ"V

mi lfpo ;k mPprj dksfV dk inkf/kdkjh

&

lnL;

(iii)

ojh;re la;qDr funs’kd

&

lnL; lfpo

(iv)

lkekU; iz’kklu foHkkx }kjk uke fufnZ"V] la;qDr lfpo Lrj

ds vuqlwfpr tkfr@tutfr dk inkf/kdkjh

&

lfpo

8. izksUufr esa vuqlwfpr tkfr@vuqlwfpr tutkfr ds vH;fFkZ;ksa dh mi;qDrrk vfHkfuf’pr

djus ds fy, ,d leku ekunaM %

izksUufr ds le; lkekU; dksfV ds vH;fFkZ;ksa ds lkFk&lkFk vuqlwfpr tkfr@vuqlwfpr tutkfr ds

vH;fFkZ;ksa dh Hkh mi;qDrrk vfHkfuf’pr dh tk,xh vFkkZr lHkh vH;fFkZ;ksa ds fy, mi;qDrrk dk ekunaM ,d gh

gksxkA fofgr U;wure ekunaM iwjk djus okys vuqlwfpr tkfr@vuqlwfpr tutkfr ds vH;fFkZ;ksa dk p;u vkj{k.k

dh gn esa fd;k tk,xkA

fcgkj&jkT;iky ds vkns’k ls]

jkgqy flag]

ljdkj ds lfpoA

14

ॢबहर गजट [सधरण 20 माच 2017

The 20^th March 2017

No LFkk0 fu0 dks0 ¼01½&08@2015&07—In exercise of the powers conferred by the proviso to

Article 309 of the Constitution of India, the Governor of Bihar do here by, declare the formation of

"Bihar Audit Service" and is pleased to make the following Rules to regulate the procedure of

recruitment and service conditions of the cadre of Auditors.

PRELIMINARY

1. Short title and Commencement.—(1) The rules may be called the Bihar Audit Service

Rules 2017.

(2) It shall extend to whole of the State of Bihar.

(3) It shall come into force immediately.

2. Definitions: Unless and otherwise required in the context, in these Rules:-

(i)

‘Government’ means the Government of Bihar;

(ii)

‘Governor’ means the Governor of Bihar;

(iii)

‘Department’ means Finance Department, Bihar;

(iv)

‘Service’ means Bihar Audit Service;

(v)

‘Commission’ means Bihar Staff Selection Commission;

(vi)

‘Member or Member of the service’ means the person appointed in the Audit

Service;

(vii)

‘Schedule’ means the schedule attached to these Rules;

(viii)

‘Public Service Commission’ means the Bihar Public Service Commission.

3.

Composition of the Cadre.— (1) Posts at different levels of this Service will be as

under:-

S.No

Post

Status of Posts

1

Auditor

Non-Gazetted

2

Senior Auditor

Non-Gazetted

3

Assistant Audit Officer

Gazetted

4

Audit Officer

Gazetted

5

Senior Audit Officer/Assistant Director

Gazetted

6

Deputy Director

Gazetted

7

Joint Director

Gazetted

(2) The Service will be constituted as a Directorate under Finance Department and will

come in to force for Internal Audit and Local Fund Audit. Headquarters of the

Directorate will be at Patna.

(3)

Authorised Strength.— The State Government shall determine the post, strength of

this service, from time to time and may create permanent/temporary posts of this

service in addition to the sanctioned of strength on the date of commencement of

these Rules.

4. Sources of Recruitment.—The recruitment in the Service may be made in the following

manner:-

(1) By direct recruitment.- To 100 % post of Auditors and to 50 % seats against

sanctioned posts for Assistant Audit Officers as per rule-7 of these Rules.

(2) By promotion as per Rule- 14 of these Rules on 50 % seats against sanctioned posts

for Assistant Audit Officers:

Provided that, no person shall be eligible for promotion unless he/she has completed

the minimum qualifying years of service (kalawadhi) and has passed the prescribed

Departmental Examination.

5. Reservation in vacancies.—The Rules/Rosters of Reservation determined by the State

Government will be followed in recruitments and promotions.

6. Determination of vacancies and intimation to the Commission.—The number of

vacancies to be filled by direct recruitment or by promotion shall be determined on 1^st April of every

15

ॢबहर गजट [सधरण 20 माच 2017

year and the requisition of vacancies so determined, will be sent to the Commission or the agency

nominated for the purpose by the Government up to 30^th April.

7. Direct Recruitment by the Commission.—

(1) By publishing an advertisement and on the basis of the competitive examination,

recommendation for appointment to the post of basic category of this Service i.e.

“Auditor” shall be made by the Staff Selection Commission.

(2) Recommendation for appointment to the 50% post of total sanctioned posts of

Assistant Audit Officer shall be made by the Bihar Public Service Commission

through direct recruitment by publishing an advertisement and on the basis of the

Competitive Examination (Preliminary and Mains) and Interview.

(3) In special circumstances on the remaining 50 % of the post of the total posts of

Assistant Audit officer,(which are normally to be filled by promotion of Senior

Auditors on the basis of Limited Exam as per rule – 14(2))in case, sufficient

candidates are not found for promotion on the basis of Departmental Limited Exam,

recommendation for appointment by direct recruitment for up to 30 % of such

vacant posts of Assistant Audit Officer may be obtained by the Government from

the Bihar Public Service Commission.

8. Eligibility,—

(1) The minimum educational qualifications for the posts mentioned in sub rule (1) of

Rule 7 shall be Bachelor degree of a recognized University in any one of the

subjects from Commerce, Economics, Mathematics and Statistics.

(2) The minimum educational qualifications for the posts mentioned in sub rule(2) of

Rule 7 shall be a Bachelors degree of a recognized University in any one of the

subjects Commerce, Economics, Statistics and Mathematics. M.B.A (Finance), C.A,

I.C.W.A and C.S degree holders will also be eligible to apply for the post.

(3) The minimum age limit for direct recruitment to the post of basic category shall be

21 years on 1^st August of the year in which advertisement is published and the

maximum will be the same as may be determined by the State Government (General

Administration Department) from time to time.

9. Recommendation of the Candidates by the Commission.—The Commission shall

prepare a merit list as per Rule 10. The Commission shall recommend the successful candidates to

the State Government in conformity with the requisition. In case any candidate does not join the

Service, such vacancies shall be carried forward.

10. Recommendation to the Government by the Commission and Appointing

Authority.— The Commission shall prepare the list of the successful candidates in order of merit.

Where the marks obtained by two or more candidates are same, their order of merit shall be

determined on the basis of educational qualifications and/or age. The merit list so prepared shall be

made available by the Commission to the Finance Department, Government of Bihar with the

recommendation of appointment. The recommendation of the Commission shall be valid for a period

up to one year from the date of its receipt in the Department. For selection of suitable candidates, the

Commission will follow the provisions relating to the minimum qualifying marks determined by the

General Administration Department.

The appointing and cadre controlling authority for non gazetted posts mentioned in sub rule

(1) of rule3 shall be the Head of the Directorate, and for the gazetted posts, the appointing and cadre

controlling authority shall be the Principal Secretary, Finance Department.

11. Seniority.—

(1) Inter-se-Seniority of the members appointed through direct recruitment under these

Rules shall be according to merit order recommended by the Commission.

(2) Inter-se-Seniority in the posts filled up by promotion in a particular year shall be the

same which was in the lower pay scale before the promotions of the said post

holders in that year.

16

ॢबहर गजट [सधरण 20 माच 2017

(3) Inter-se-Seniority of the members appointed directly and by promotion to the basic

grade:- The employees appointed by promotion will be senior to the employees

appointed by direct recruitment in that year.

(4) The Directorate/department will maintain the seniority list of all the posts in the

cadre.

(5) Seniority of the members will be determined on the basis of principles and

procedures determined by the General Administration Department, Bihar.

12. Probation period.—

(1) Newly recruited members of the service shall be on probation for two years from the

date of joining.

(2) In case the service and conduct of the employee appointed is not found to be

satisfactory during

the probation period, probation period may be extended

with reasons to be recorded in writing for one year. Even if in the extended period,

the service is not found satisfactory, such employee may be removed from Service.

(3) In the Probation Period, the Probationer will have to obtain training as may be

prescribed and pass the Departmental Examinations. The Rules, Subject and

syllabus for the Departmental Examinations will be in conformity with schedule 1(i)

and 1(ii) appended to the Service Rules. Annual increment after the first increment

shall be admissible only after passing the Hindi Noting and Drafting Examination/

Computer Proficiency Test.

13. Confirmation .—

(1) Auditors and Assistant Audit Officers appointed on probation may be confirmed

after completion of probation period provided that he/she passes the Departmental

Examination and completes the pre-confirmation training.

(2) Departmental Exam for Auditors.—Auditors appointed on probation will have to

pass the Departmental Examination for confirmation and promotion to the higher

pay scale of Senior Auditor. Departmental Examination will be arranged to be held

by the Revenue Board once in every six months i.e. February and August of each

year. Auditors, who have completed one year of continuous service on 1st February

/1st August, will be eligible to sit in the examination.

(3) Departmental Exam for Assistant Audit Officers.—Directly recruited Assistant

Audit Officers will have to pass the Departmental Examination for confirmation and

promotion to the higher pay scale of Audit Officer. Departmental Examination will

be arranged to be held by the Revenue Board once in every six months i.e. February

and August of each year. Assistant Audit Officers, who have completed one year of

continuous service on 1st February/1st August, will be eligible to sit in the

examination.

14. Recruitment by Promotion.—

(1) All posts other than that mentioned in Rule 7(1) and (2) shall be filled by

promotion. Promotions will be made on the recommendation of the Departmental

Promotion Committee. The criteria of suitability for promotion under the service

shall be as per the provisions laid down in Schedule-2. It will be essential to

follow the provisions relating to Kalawadhi determined by the General

Administration Department.

(2) 50% of the total sanctioned posts of Assistant Audit Officer will be filled by

promotion on the basis of Limited Competitive Exam of Auditors/ Senior Auditors

in view of Rule 4 (2). Such Senior Auditors will be eligible for promotion who

have been conformed in the service after passing the Departmental Examination

mentioned in Rule 13(1) and 13(2), and have completed 5 years of service as

Auditor/Senior auditor and who have passed the Limited Competitive

Examinations mentioned in Rule 14 (3) conducted by Bihar Public Service

Commission/Revenue Board or any other Agency nominated by the State

Government.

17

ॢबहर गजट [सधरण 20 माच 2017

(3) Limited Competitive Examination for Promotion to the post of Assistant Audit

Officer.—For appointment to the post of Assistant Audit Officer by promotion a

Centred limited Competitive Exam will be held normally once in a year in the

month of November by the Bihar Public Service Commission/Revenue Board or

by any other agency notified by the State Government. The limited Examination

will be conducted as per, subject and syllabus provided in schedule 1(iii))

15. Pay Scale.—The pay-scale of the posts of the different categories of the service which is

laid down in Rule-3(1) shall be the same as may be determined by the State Government from time

to time.

16. Stipulation regarding working area.—

(1)

The members of this Service may be deputed for audit work in any Department

of the Government of Bihar, at any place within or outside the State of Bihar.

(2)

The State Government shall have right to post or depute any member of this

Service to any such ex-cadre post which is comparable to his/her status.

17. Training.—

(1)

The members of this Service may be sent for training, within or outside the state

for a period prescribed by the State Government. The evaluation made at the

expiry of the training may be taken into consideration by the Departmental

Promotion Committee.

(2)

Pre-confirmation, there will be two aspects of the Training-Theoretical Training

and Practical Training. The period of theoretical training and practical training

shall be of three months and Six months respectively.

18. Residual Matters.—The other Service Conditions for this cadre such as disciplinary

action, leave, admissible retirement benefits etc. which are not covered by these Rules or not

separately notified for this service, shall be governed by the relevant provisions determined for the

employees/officers of appropriate level of the State Government.

19. Regulations.—The State Government shall have right to amend the provisions of these

Rules through prescribed procedure. To implement the provisions of these Rules, the Finance

Department may determine such procedure as may not be inconsistent with any provisions of these

Rules.

20. Interpretation.—If any doubt arises in the interpretation of any provisions of these

Rules, the matter will be referred to the Department and the decision of the department, after

consultation with the Law Department, will be final.

21. Miscellaneous.—

(1) The working Senior Auditors Grade-I and Grade- II passing the examinations at

the appropriate level prior to the commencement of these Rules shall not be

required to pass the examination prescribed in these Rules. However those who

have not passed such examinations with appropriate level shall have to pass the

examinations prescribed in these Rules.

(2)

In the present circumstance, when the cadre restructuring is being, proposed

relating to this cadre, Senior Auditors II, Senior Auditors I, Deputy Controller and

Controller will hold the post of Assistant Audit Officer, Audit Officer, Senior

Audit Officer/Assistant Director, Deputy Director and Joint Director in view of

the seniority and reservation.

22. Repeal &Saving Clauses.—

(1) Any Order/Rules/Resolution, issued from time to time, by the Department, prior

to the commencement of these Rules, regarding the Cadre, are hereby repealed.

(2) Not withstanding such repeal any work done or any actions taken under the

powers conferred by the said Orders/Rules/Resolutions issued from time to time

by the department prior to commencement of these Rules will be deemed to be

done or taken under these Rules as if it were in force on the day on which such

thing was done or such action was taken.

18

ॢबहर गजट [सधरण 20 माच 2017

Departmental Confirmation Examination for Auditors

Schedule – 1(i)

For confirmation and promotion to the higher scale of Senior Auditors

Directly recruited Auditors will have to pass a departmental examination for confirmation

and promotion to the higher scale of Senior Auditors. This examination will be held by the Central

Revenue Board once in every six months i.e. February and August of each year. The Departmental

Examination shall consist the following three papers:-

Sl.

No

Paper

Duration

(hours)

Maximum

marks

1

General question on matters relating to Service conditions

3.00

100

2

Logical, Analytical and Quantitative Abilities &

Information Technology

3.00

100

3

Budget, Constitution, Government Audit and Elementary

Book Keeping

3.00

100

Total

300

Directly Recruited Auditors, who have completed one year’s continuous service on 1st

February /1st August, will be eligible to sit in the examination. They will have to pass the

examination within six chances in six consecutive examinations held after they become eligible.

Absence in any examination for whatever reasons will also be taken as the chance availed. On failure

in passing the Departmental Examinations within stipulated time/number of chances, It will be

compulsory to discharge from service in the case of direct recruit Auditor.

Note .—

Grant of two additional chances for appearing at the Departmental

Examination can be considered on merit alone for those candidates who

have exhausted all the six chances but could not avail of one or two chances

due to genuine reasons like natural calamity, compelling family

circumstances, illness of self and family and any other such circumstances

considered by the Head of Directorate to be genuine. These chances may

not be counted against the limit of six chances. If a candidate fails to qualify

in the Departmental Examination within the first three chances, the

concerned Head of Department will arrange for training for such

candidates. 50 % of the questions in each paper would be multiple choice

objective questions. 25% of the questions will be short Answer questions

and the rest 25% will be long answer questions.

Director, Audit Directorate may at their discretion, condone deficiencies in

the prescribed service of one year up to a limit not exceeding two months.

Note1.—

The candidates will have the option to answer in Hindi/English.

Note2.—

The candidates may be allowed books in answering two of the three papers.

Books will not be allowed in other papers.

Note3.—

Candidates will be declared to have passed if they obtain at least 40 per

cent marks in each paper. A candidate who does not pass the examination

but obtains in any paper at least 50 per cent of the marks will be exempted

from appearing again in that paper in the next examination.

19

ॢबहर गजट [सधरण 20 माच 2017

Paper – I (100 Marks)

General questions on matters relating to Service conditions (With Books)

The Following Books/Manual/Rules/Codes are recommended:-

(i)

The Bihar Service Code.

(ii)

The Bihar Travelling Allowance Rules.

(iii) The Bihar Boards ‘Miscellaneous Rules.

(iv) Bihar Pension Rules including liberalized pension rules and New Pension Scheme.

(v)

General Provident Fund Rules./ Contributory Provident Fund Rules

Paper II (100 Marks)

Logical, Analytical and Quantitative Abilities&Information Technology

Part – A (50 Marks) - Logical, Analytical and Quantitative Abilities (all branches)

A.

Data Interpretation - Data Tables, Pie Charts, 2DimensionalGraphs, Bar Charts,

Venn diagram, Geometrical Diagram, Pert Charts

B.

DATA SUFFICIENCY

C.

REASIONING.—Deduction, Logical connectives, Linear sequencing, Selections,

Distribution, Circular arrangement, Networks/routes, Binary Logic, Cubes

D.

QUANTITATIVE ABILITY.—Permutation and combination Probability,

Simple Equation, Quadratic Equations, Ratio-proportion, variation, Percentages

Indices and Surds, Profit and loss, Simple Interest and Compound Interest, Time-

Work, Time-Distance Geometry, Progressions Numbers, Averages and Mixtures.

Part – B (50 Marks) - Information Technology

Operating system.—What is an OS, What are its key functions, the evaluation of OS,

what are the popular types of OS, basics of Windows, advantages of open source OS like Linux,

Networks OS.

•

Application Software: Concepts, basic application, specific use apps, development

of customized apps, Specific applications in use in large government departments,

Payroll and Accounting applications, Inventory management apps in PSUs, ERPs.

•

Networks: Basic concepts, uses of networks in sharing of resources, Backups, common

types of networks: LAN/Wan/internet, server based networks, client server model,

P2P network media, wireless networks, Threats to networks, the internet world.

•

Basic concepts of database management: understanding simple databases,

advantages of working with a database, RDBMS, common corporate database

systems.

•

Security of Information assets: Security threats to data, hardware and users,

common types of hacking, protective measures, backups, etc.

•

Familiarity with the provisions of the IT Act 2000.

Books Suggested:-

I .

T he information T echnolo gy Act, 2 000 ( As a mended fro m time

to time).

I I . "Introduction to Computers" by Peter Norton, 7^th Edition, published by Tata

McGraw-Hill Education Private Limited, New Delhi.

Paper III(100 Marks)

Budget, Constitution, Government Audit and Elementary Book Keeping(With Books)

Budget and Constitution (25 Marks)

(i)

Indian Constitutional Matters concerning Parliamentary Control over Financial

Expenditure, Procedure on Financial matters and matters concerning Finance, as laid

down in the Indian Constitution – Articles 112,117,148-151,202-207 and 264-291.

(ii) The Bihar Budget Manual.

20

ॢबहर गजट [सधरण 20 माच 2017

GOVERNMENT AUDIT (50 Marks)

(i) CAG’s (Duties, Powers and Conditions of Service) Act, 1971.

(ii)

General Principles and Rules of Audit.

Chapter 1 General;

Chapter 2 Audit of Expenditure;

Chapter 3 Audit of classification

Chapter 5 Audit of Accounts of Stores and Stock;

Chapter 6 Audit of Debt, Deposit and Remittance transactions.

Elementary Book-Keeping (25 Marks)

Prescribed Books:

Double Entry Book-keeping by J.R.Batliboi (Chapters I to XII, XV and XVI)Elements of

Double-Entry: Rules for Journalizing: Ledger Accounts; Sub-Divisions of Journal; The Cash Book;

Banking Transactions; Bill Transactions; The Journal Proper; The Trial Balance; The Trading

Account; The Profit and Loss Account; The Balance Sheet :

Schedule – 1(ii)

Departmental Confirmation Examination

Departmental Confirmation Examination for Assistant Audit Officer

It will be compulsory for the directly recruited Assistant Audit Officers to pass The

Departmental Examination for confirmation to the post and to be eligible for promotion to the higher

scale of Audit Officers. This examination will be held by the Central Revenue Board once in every

six months i.e. February and August of each year. The Departmental Examination shall consist of

examination in the following eight papers.50 % of the questions in each paper would be multiple

choice objective questions. 25% of the questions will be short Answer questions and the rest 25%

will be long answer questions.

Directly Recruited Assistant Audit Officers, who have completed one year’s continuous

service on 1st February /1st August, will be eligible to sit in the examination. They will have to pass

the examination within six chances in six consecutive examinations held after they become eligible.

Absence in any examination for whatever reasons will also be taken as chance availed. Failure to

pass the departmental examination within stipulated time/number of chances, it will be compulsory

to discharge from service in the case of direct recruit Assistant Audit Officers.

Note.— Grant of two additional chances for appearing at the Departmental Examination

can be considered on merit alone for those candidates who have exhausted all the

six chances but could not avail of one or two chances due to genuine reasons like

natural calamity, compelling family circumstances, illness of self and family and

any other such circumstances considered by the Head of Directorate to be

genuine. These chances may not be counted against the limit of six chances. If a

candidate fails to qualify in the Departmental Examination within the first three

chances, the concerned Head of Directorate will arrange for training for such

candidates.

Director, Audit Directorate may at their discretion, condone deficiencies in the

prescribed service of one year up to a limit not exceeding two months.

Note1.— The candidates will have the option to answer in Hindi/English.

Note2.— The candidates may be allowed books in answering five of the eight papers.

Books will not be allowed in other papers.

Note3.— Candidates will be declared to have passed if they obtain at least 60 per cent

marks in each paper. A candidate who does not pass the examination but

obtains in any paper at least 70 per cent of the marks will be exempted from

appearing again in that paper in the next examination.

21

ॢबहर गजट [सधरण 20 माच 2017

Departmental Examination

Paper – 1 Computer System-Theory

1. Information concepts.—

i)

Definition of information-difference between data and information.

ii)

Physical concepts- storage, retrieval and processing of data-comparison of manual

and computer storage and organization of data as files..

iii) Different types of processing and purpose of processing.

iv) Development of data processing systems.

v)

Word and text processing-preparation of documents-text editing.

vi) Introduction to Graphics and advantages and disadvantages of Graphics.

2. Elements of a Computer, Hardware-Software-Computer Capabilities and Limitations.—

i)

What is computer? – Definition of electronic digital computer.

ii)

Computer Components-layout and their functions.

iii) Characteristics of computers-small variety of instructions-fast executions-accurate.

iv) What is hardware?— different types of units including peripherals.

v)

What is software? Why is it needed-computer language – categories of software

system and applications software?

vi) Limitations of computer.

3. Computers and Communication .—

(i)

Computer communication - need for data transmission over distances.

(ii) Networking of computers- Local Area Networking (LANs) need and advantages of

networking, sharing resources (computer files & equipment), inter user

communication, cost, training, upkeep and security

(iii) Types of LANs.

(iv) Real time and on-line systems response time-airline/train reservations banking

operations-electronic funds transfer - videotext.

(v) An introduction to WAN-Definition and use.

(vi) An introduction to the Internet, Internet facilities (e-mail, world wide web, and e-

commerce) and Web Browsers.

4. Operating System (OS): Concepts, Basic Operations of Windows.—

(i)

Operating System concepts.

(ii) Task of Operating System

(iii) Introduction to DOS, UNIX and Windows

(iv) Definition of GUI.

(v) Definition of Windows.

Sl. No

Paper

Duration

(hours)

Maximum

marks

1

Computer System-Theory

3.00

100

2

Constitution of India, Statutes and Service Regulations

3.00

100

3

Financial Accounting with Elementary Costing.

3.00

100

4

Public Works Accounts

3.00

100

5

Financial Rules and Principles of Government Accounts.

3.00

100

6

Government Audit

3.00

100

7

Statistics and Statistical sampling

8

Local Paper - Audit and Inspection

of Accounts of PRIs and ULBs,

Universities and Miscellaneous Funds (Bihar)

3.00

100

Total

800

22

ॢबहर गजट [सधरण 20 माच 2017

(vi) Getting started: using the mouse; Windows components; control menu; menu bar;

border; title bar; maximize-minimize; scroll bar; command button; option button

check box; list box; using help.

(vii) Basic file manipulation operation (copying, renaming, deleting, viewing and

printing; directory structure, listing files in directories (creating, changing and

deleting directories)).

5. Principles of data security, preventive maintenance and trouble shooting.—

(1) Concepts of security; privacy, protection, authorization, authentication and password

protection.

(2) Preventive measures and treatment: hardware and software locks, virus scanners and

vaccines.

Paper-2

Constitution of India, Statutes and Service regulations

(A) Fundamental Rules.—Bihar Service Code, Travelling Allowances Rules, Joining

Time Rules, Pension Rules, Leave Rules, Commutation of Pension Rules, General

Provident Fund Rules, Contributory Provident Fund, Classification, Control and

Appeal Rules, Medical Attendance Rules, LTC Rules, Defined Contribution

Pension Scheme, Conduct Rules

Note.—Question on pay fixation will be compulsory.

(B)

Constitution of India.—

1.

Parts I, V, VI, VIII, IX, IX A, X, XI, XII, XIV, XVIII, XIX and XX of

the Constitution of India together with relevant Schedules appended to it.

Comptroller and Auditor General's (Duties, Powers and Conditions of

Service) Act 1971 and regulations on Audit and Accounts -2007

Paper – 3 Financial Accounting with Elementary Costing(With Books)

1.

Financial Accounting: Nature and Scope, Limitations of Financial Accounting, Basic

concepts and Conventions Generally Accepted Accounting Principles (GAAP).

2.

Accounting Process: From recording of transactions to preparation of Financial

Statements, Preparation of Bank Reconciliation Statement, Trial Balance and

Rectification of Errors.

3.

Depreciation, Provisions and Reserves.

4.

Bills of Exchange, Promissory Notes and Cheques.

5.

Financial statements: Sole Proprietorship concerns, Not-For Profit Organizations,

Accounts from incomplete records, analysis of Financial Statements

6.

Accounts of Joint Stock Companies.

7.

Accounting Standards of ICAI.

8.

International Public Sector Accounting Standards (IPSAS) of IFAC.

9.

Uniform Format of Accounts for Central Autonomous Bodies

10.

Cost Accounting- Topics: Introduction, Materials, Labour and Direct Expenses,

Overheads (I) Factory Overheads, Overheads of Office and Administrative, Selling and

Distribution Overheads, Marginal Costing, Production Accounts and Cost Sheets.

Useful Books :

1.

Introduction to Accounting by T.S.Grewal

2.

Principles and Practice of Accountancy by R.L Gupta and V.K. Gupta

3.

Financial Accounting by S.N Maheshwari

4.

Cost Accounting by Shukla, Grewal and Gupta

5.

Compendium of Accounting Standards of ICAI

6.

IFAC Hand Book of International Public Sector Accounting Board. (available at

website http://www.ifac.org)

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ॢबहर गजट [सधरण 20 माच 2017

Paper-4

Public Works Accounts(With Books)

(i) The Central Public Works Department Code.

(ii) The Bihar Public Works Account Code (Chapters III, IV, V, VI, VII and X).

(iii) Accounts of Forests

Recommended Books

1. CPWA Code with Appendices- First edition 1993(Revised)..

2. Account Code Volume-III.

3. List of Major and Minor Heads of Account.

Paper-5 Financial Rules and Principles of Government Accounts(With Books)

The Bihar Treasury code 2011, Accounts Code, Volume I, Chapters 2, 3, 4 and

Appendices 1 and 2, Accounts Code, Volume II, Chapters I, II and III.

Compendium of Financial Delegations, The Bihar Financial Rules

An Introduction to Indian Government Accounts and Audit – Chapters 6 to 11.

Paper – 6 Government Audit(With Books)

•

An Introduction to Indian Government Accounts and Audit–Chapters1,2,3,4,

12,13,14,15,16,17,18,19,20,21,30,31,35,36,37,38 and 39.

•

Audit Manual – Chapters 3 to 7, 10 to 12, 17 to 20,26to 29, 31 and 32.

•

CAG's Manual of Standing Orders (Audit)

•

Auditing Standards issued by C & AG

•

.Manual of Instructions for Audit of Autonomous Bodies.

•

Performance Audit Guidelines.

•

Auditing and Assurance Standards of ICAI.

•

INTOSAI Guidelines on Internal Control

•

ASSOSAI Guidelines for dealing with Fraud and Corruption.

•

Guidelines on Internal Audit consisting Audit Techniques such as:

(a) Systems Approach to Auditing

(b) Statistical Sampling

(c) Document flow charting for Auditors

(d) Process of Audit Report writing

(e) Communicating Audit Findings and Recommendations.

•

CAG's Policies and Guidelines, Evidence Gathering, Analysis and Evaluation

Techniques

•

Administration and Establishment matters such as Cash Book with respect to

Cheque Book, Receipt Books, Vouchers, and Remittance Challans and other Allied

Records.

•

Process of Budgeting and Out Come Budgets

•

Financial Attest Audit

Paper -7: Statistics and Statistical sampling

1.

Introduction to Statistical methods: Definition and nature of statistics, Collection

and scrutiny of data, Presentation of data: By using paragraphs of texts, By putting

the data in a tabular form, By diagrams: line diagram, band chart, bar diagram, pie

or divided-bar diagrams and pictorial diagrams

2.

Summarization of data: Qualitative vs. quantitative data, Variables: Discrete and

Continuous, Rounding of data, Scientific Notations, Frequency Distribution, Class,

Interval and Class Limits, Histograms and Frequency polygons, Commutative-

Frequency Distributions and Ogives

3.

Measures of Central Tendency: The Arithmetic Mean, The Weighted Arithmetic

Mean, The Median, The Mode, Comparison between Mean, Median and Mode, The

Geometric Mean, The Harmonic Mean, Comparison Between Arithmetic,

Geometric and Harmonic Means

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ॢबहर गजट [सधरण 20 माच 2017

4.

Measures of Dispersion: The Range, The Variance, The Standard Deviation,

Quartile Deviation, Coefficient of Variation (CV)

5.

Other statistical Measures: Skewness: Definition & Uses, Kurtosis: Definition &

Uses, Positively skewed distribution negatively skewed distribution and normal

distribution Use of the descriptive statistics to assess the distribution

6.

Elementary Probability Theory: Definitions of Probability, Independent and

Dependent Events, Mutually Exclusive Events, Random Variable, Definitions &

uses of Binomial, Poisson Hyper geometric and Normal distributions, Limiting form

of binomial & Poisson distribution (Central Limit Theorem application),

Importance of different distributions in statistics.

7.

Statistical Sampling: What is sampling? What is probability sampling? Random

Samples and Random Numbers, Advantages of statistical sampling, Sampling error

& non-sampling error, Bias in sampling, Sampling frame, Sampling distribution

Types of sampling methods: Simple Random Sampling , Systematic Random Sampling,

Stratified Random Sampling, Cluster Sampling, Probability Proportional to Size Sampling, Multi-

Stage Sampling, Statistical Evaluation: Estimation Procedure, b. Testing of Hypothesis.

Optimum sample size & sampling error - Definition, concept and applicability of different

methods –method of selection, method of evaluation (only the formulae) and its application in

practice to be understood not the derivation).

8.

Risk Analysis & Audit Sampling: Need for Sampling in audit, Need for statistical

sampling in audit, Risk Analysis in audit, Risk Analysis & statistical sampling in

audit, Test Checking &Judgemental Sampling, Judgemental vs. statistical sampling,

Attribute vs. Variable Sampling, Approach to statistical sampling in audit,

Systematic error vs. random error, Acceptance-Rejection Sampling, Step-by-step

Sampling, Discovery Sampling, Unstratified Mean per unit, Stratified Mean per

unit, Monetary Unit Sampling, Audit hypothesis testing, Compliance vs. substantive

testing in audit, Application of sampling in audit using IDEA Package

Note.— Question paper will be mainly objective type (multiple choice).

Recommended Books

1)

Fundamental of Statistics– Vol.I- Goon, Gupta and Das Gupta-World Press Pvt. Ltd.

2)

Sampling Techniques – W. G. Cochran – Wiley Publication

3)

Audit sampling–an introduction (5th edition)–D.M.Guy etc.– Jhon Wiley Publication.

Paper – 8: Local Papers - Audit and Inspection of Accounts of PRIs and ULBs,

Universities and Miscellaneous Funds (Bihar) (With Books)

1.

Bihar Panchayati Raj Act, 2006

2.

Bihar Municipal Act, 1922

3.

Bihar and Orissa Public Demand Recovery Act, 1914

4.

Patna Municipal Corporation Act, 1951

5.

Bihar Regional Development Authority Act, 1981

6.

Bihar and Orissa Local Fund Audit Act, 1925

7.

73^rd and 74^th Amendments to the Constitution and details thereof

8.

Bihar State Universities Act 1976/Patna University Act, 1976

9.

Bihar School Examination Board Act 1952

10.

Bihar Agricultural Universities Act, 1987

11.

Bihar Development of Homeopathy System of Medicine Act, 1953

12.

Bihar Development of Ayurvedic and Unani System of Medical Act 1951

13.

Bihar Hindu Religious Trust Act, 1950

14.

Bihar Financial Rules Volume-I &II

15.

Bihar Service Code (Chapter-VI)

16.

Bihar T.A Rules

17.

Bihar Municipal Accounts Rules, 1928

18.

Municipal Accounts (Recovery of Taxes) Rules, 1951

19.

Rules made under Local Fund Audit Act.

20.

LAD Manual Vol-II

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ॢबहर गजट [सधरण 20 माच 2017

21.

LAD Manual Vol-III & IV

22.

Guidelines for Certification Audit of Accounts of PRIs, issued by CAG in July 2002.

23.

Auditing Standards for Panchayati Raj Institutions (PRIs) and Urban Local bodies (ULBs)-

issued by CAG.

24.

Manual of Instruction for Audit of PRIs-issued by CAG in December 2002

25.

National Municipal Accounts Manual

Part I General

•

Introduction

•

Definition, Accounting Concepts and Accounting Conventions

•

Significant Accounting Principles

•

Codifications Structure and Chart of Accounts

•

General Accounting Procedure.

Part II- Others

1.

Accounting and Financial Statements to be prepared viz. Income and Expenditure Account,

Receipts and Payments Account, Cash Flow Statement, Balance Sheet.

2.

Guidelines for preparations of Opening Balance Sheet.

Schedule – 1(iii)

Departmental Limited Competitive Promotional Exam

For Promotion to the Post of Assistant Audit Officer

To be eligible for appointment by promotion in the service of Assistant Audit Officer

Limited Competitive Exam will be held centrally once a year in November on dates notified by or on

behalf of the Bihar Public Service Commission/Revenue Board or any Agency nominated by the

State Government for the purpose. The question papers will be set, moderated and answer books

evaluated by the officers nominated by Bihar Public Service Commission/Revenue Board or any

Agency nominated by the State Government for the purpose. 50 % of the questions in each paper

would be multiple choice objective questions. 25% of the questions will be short Answer questions

and the rest 25% will be long answer questions.

Auditors/Senior Auditors who have put in regular service of three years will be eligible to

take the exam. There will be unlimited chances to pass the examination. A candidate securing 60%

marks (50% for SC and ST) in aggregate will be declared to have passed the examination as a whole.

Securing 50% (40% for SC and ST) in an individual subject will also render a candidate to have

passed in that paper. It is not necessary for a candidate to pass all the papers in a single exam. Mere

passing the exam will not entail to be fit for promotion as AAO. 5 years of service as Auditor/Senior

Auditor, Vacancy on the higher post and declared fit for promotion by the DPC are the other

conditions.

Note 1.— The candidates will have the option to answer in Hindi/English.

Note 2.— Books are not allowed to be consulted by the candidates in answering

the papers.

Note 3.— The Subject and Syllabus for the Departmental Limited Competitive

Exam will be the same as are given for Departmental Confirmation

Exam of Assistant Audit Officers as given in Schedule 1(ii).

26

ॢबहर गजट [सधरण 20 माच 2017

Schedule-2

Qualifications and criterion for promotion from the post of Auditors to the higher posts of

this Service.

1.

Promotion to the post of Senior Auditors

For promotion to the post of Senior Auditor, such auditors shall be eligible-

(a)

Who have already been confirmed on the post of Auditor.

(b)

Who have passed the Departmental Exam for Auditors to be conducted as

per rule 13(2)of this Service Rule.

(c)

It will be compulsory to follow Kalawadhi for promotion determined by the

General Administration Department.

(d)

Whose service and performance is satisfactory.

2.

Promotion to the post of Assistant Audit Officer

For promotion to the post of Assistant Audit Officer, such Auditors/Senior Auditors

shall be eligible-

(a)

Who have qualified the Departmental Limited Competitive Exam for

promotion to the post of Assistant Audit Officers as per rule 14(3) of this

Service Rule.

(b)

It will be compulsory to follow Kalawadhi for promotion determined by the

General Administration Department.

(c)

Whose service and performance is satisfactory.

3.

Promotion to the post of Audit Officer.—Such Assistant Audit Officer shall be

eligible for promotion to the post of Audit Officer-

(a)

It will be compulsory to follow Kalawadhi for promotion determined by the

General Administration Department.

(b)

Whose service and performance is satisfactory;

(c)

Directly recruited Assistant Audit Officer should have passed the

Departmental Exam for Assistant Audit Officers as per rule 13(3)of this

Service Rule. For direct recruits the qualifying period of 5 years will include

probation period of 2 years.

4.

Promotion to the post of Senior Audit Officer/Assistant Director.—Such Audit

Officer shall be eligible for the promotion to the post of Senior Audit

Officer/Assistant Director who has continuous work experience of three years on the

post of Audit Officer and whose service and performance are satisfactory.

5.

Promotion to the post of Deputy Director.—To follow the provisions in regard of

specified or qualifying period (Kalawadhi) for promotion determined by the General

Administration Department would be obligatoryto the post of Deputy Director and

whose service and performance are satisfactory.

6.

Promotion to the post of Joint Director.—Such Deputy Director will be eligible for

the promotion to the post of Joint Director who has completed the prescribed

qualifying period of One years on the post of Deputy Director and whose service

and performance are satisfactory.

7.

Procedure for selection of candidates for promotion.—The selection of eligible

candidates for promotion to the higher posts from Auditors in the cadre of Auditors

shall be made by the Departmental Promotion Committee /Committee constituted

for the purpose. The Departmental Promotion Committee for promotion to different

higher posts under the Cadre of Auditors shall comprise of the following members-

27

ॢबहर गजट [सधरण 20 माच 2017

(a)

Committee for promotion to the post of Joint Director

(i)

Chairman/Member, Board of Revenue

-

Chairman

(ii)

Principal Secretary, Finance Department

-

Member

(iii)

Secretary, Finance Department

-

Member

(iv)

A Scheduled Caste/Scheduled Tribe Officer not

Below the rank of Joint Secretary nominated

By General Administration Department

-

Member

(v)

Director, Audit Directorate

-

Secretary

(b)

Committee for promotion to the post Deputy Director andSenior Audit Officer/

Assistant Director

(i)

Member, Board of Revenue

-

Chairman

(ii)

Principal Secretary, Finance Department

-

Member

(iii)

Secretary, Finance Department

-

Member

(iv)

Director, Audit Directorate

-

Secretary

(v)

A Scheduled Caste/Scheduled Tribe Officer not

Below the rank of Joint Secretary nominated

By the General Administration Department

-

Member

(c)

Committee for promotion to the post of Assistant Audit Officer and Audit Officer

(i)

Principal Secretary, Finance Department

-

Chairman

(ii)

Secretary, Finance Department

-

Member

(iii)

Director, Audit Directorate

-

Member

Secretary

(iv)

A Scheduled Caste/Scheduled Tribe Officer not

Below the rank of Joint Secretary nominated

By the General Administration Department

-

Member

(d)

Committee for promotion to the non-gazetted posts-

(i)

Director, Audit Directorate

-

Chairman

(ii)

Deputy Secretary or officer in higher rank

Nominated by the Principal Secretary Finance

Department-

-

Member

(iii)

Senior most Joint Director

-

Member

Secretary

(iv)

A Scheduled Caste/Scheduled Tribe Officer not

Below the rank of Joint Secretary nominated

By the General Administration Department

-

Member

28

ॢबहर गजट [सधरण 20 माच 2017

8.

Uniform Criterion to ascertain the suitability of the candidates of Scheduled

Caste/Scheduled Tribes for promotion-

At the time of promotion, the suitability of the candidates of Scheduled

Caste/Scheduled Tribes shall be ascertained together with the candidates of General

Category. That means the criteria of suitability for all the candidates shall be the

same. The candidates of Scheduled Caste/Scheduled Tribes fulfilling the prescribed

minimum criteria may be selected to the extent of reservation.

By Order of The Governor of Bihar,

RAHUL SINGH,

Secretary to the Government.

————

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