Information Technology (Certifying Authorities) Rules, 2000.

Cyber Crime,Cyber Security,Cyber Law

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India
Ministry of Information Technology

New Delhi, the 17th October, 2000

NOTIFICATION

G.S.R 788 (E) In exercise of the powers conferred by sub-section (3) of section 1 of the Information Technology Act, 2000 (21 of 2000), the Central Government hereby appoints 17th Day of October 2000 as the date on which the provisions of the said Act comes into force.

[ No. 1(20)/97-IID(NII)/F6]

(P.M.Singh)
Joint Secretary

To,
The Manager
Govt. of India Press
Mayapuri
New Delhi

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Information Technology

New Delhi, the 17th October, 2000

NOTIFICATION

G.S.R 789 (E) In exercise of the powers conferred by section 87 of the Information Technology Act, 2000 (21 of 2000), the Central Government hereby makes the following rules regulating the application and other guidelines for Certifying Authorities, namely:-

1. Short title and commencement.- (1) These Rules may be called Information Technology (Certifying Authorities) Rules, 2000.

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

2. Definitions.- In these Rules, unless the context otherwise requires,–

(a) “Act” means the Information Technology Act, 2000 (21 of 2000);

(b) “applicant” means Certifying Authority applicant;

(c) “auditor” means any internationally accredited computer security professional or agency appointed by the Certifying Authority and recognized by the Controller for conducting technical audit of operation of Certifying Authority;

(d) “Controller” means Controller of Certifying Authorities appointed under sub-section (1) of Section 17 of the Act;

(e) “Digital Signature Certificate” means Digital Signature Certificate issued under sub-section (4) of section 35 of the Act;

(f) “information asset” means all information resources utilized in the course of any organisation’s business and includes all information, applications (software developed or purchased), and technology (hardware, system software and networks);

(g) “licence” means a licence granted to Certifying Authorities for the issue of Digital Signature Certificates under these rules;

(h) “licensed Certifying Authority” means Certifying Authority who has been granted a licence to issue Digital Signature Certificates;

(i) “person” shall include an individual; or a company or association or body of individuals; whether incorporated or not; or Central Government or a State Government or any of the Ministries or Departments, Agencies or Authorities of such Governments;

(j) “Schedule” means a schedule annexed to these rules;

(k) “subscriber identity verification method” means the method used to verify and authenticate the identity of a subscriber;

(l) “trusted person” means any person who has: –
(i) direct responsibilities for the day-to-day operations, security and performance of those business activities that are regulated under the Act or these Rules in respect of a Certifying Authority; or
(ii) duties directly involving the issuance, renewal, suspension, revocation of Digital Signature Certificates (including the identification of any person requesting a Digital Signature Certificate from a licensed Certifying Authority), creation of private keys or administration of a Certifying Authority’s computing facilities.
(m) words and expressions used herein and not defined but defined in Schedule-IV shall have the meaning respectively assigned to them in that schedule.

3. The manner in which information be authenticated by means of Digital Signature.- A Digital Signature shall,-
(a) be created and verified by cryptography that concerns itself with transforming electronic record into seemingly unintelligible forms and back again;
(b) use what is known as “Public Key Cryptography”, which employs an algorithm using two different but mathematical related “keys” – one for creating a Digital Signature or transforming data into a seemingly unintelligible form, and another key for verifying a Digital Signature or returning the electronic record to original form,
the process termed as hash function shall be used in both creating and verifying a Digital Signature.
Explanation: Computer equipment and software utilizing two such keys are often termed as “asymmetric cryptography”.

4. Creation of Digital Signature.- To sign an electronic record or any other item of information, the signer shall first apply the hash function in the signer’s software; the hash function shall compute a hash result of standard length which is unique (for all practical purposes) to the electronic record; the signer’s software transforming the hash result into a Digital Signature using signer’s private key; the resulting Digital Signature shall be unique to both electronic record and private key used to create it; and the Digital Signature shall be attached to its electronic record and stored or transmitted with its electronic record.

5. Verification of Digital Signature.- The verification of a Digital Signature shall be accomplished by computing a new hash result of the original electronic record by means of the hash function used to create a Digital Signature and by using the public key and the new hash result, the verifier shall check-
(i) if the Digital Signature was created using the corresponding private key; and
(ii) if the newly computed hash result matches the original result which was transformed into Digital Signature during the signing process. The verification software will confirm the Digital Signature as verified if:-
(a) the signer’s private key was used to digitally sign the electronic record, which is known to be the case if the signer’s public key was used to verify the signature because the signer’s public key will verify only a Digital Signature created with the signer’s private key; and
(b) the electronic record was unaltered, which is known to be the case if the hash result computed by the verifier is identical to the hash result extracted from the Digital Signature during the verification process.

6. Standards.-The Information Technology (IT) architecture for Certifying Authorities may support open standards and accepted de facto standards; the most important standards that may be considered for different activities associated with the Certifying Authority’s functions are as under:

The product The standard
Public Key Infrastructure PKIX
Digital Signature Certificates

and Digital Signature revocation list

X.509. version 3 certificates as specified in ITU RFC 1422
Directory (DAP and LDAP) X500 for publication of certificates and Certification Revocation Lists (CRLs)
Database Management Operations Use of generic SQL
Public Key algorithm DSA and RSA
Digital Hash Function MD5 and SHA-1
RSA Public Key Technology PKCS#1 RSA Encryption Standard (512, 1024, 2048 bit)

PKCS#5 Password Based Encryption Standard

PKCS#7 Cryptographic Message Syntax standard

PKCS#8 Private Key Information Syntax standard

PKCS#9 Selected Attribute Types

PKCS#10 RSA Certification Request

PKCS#12 Portable format for storing/transporting a user’s private keys and certificates

Distinguished name X.520
Digital Encryption and Digital Signature PKCS#7
Digital Signature Request Format PKCS#10

7. Digital Signature Certificate Standard.- All Digital Signature Certificates issued by the Certifying Authorities shall conform to ITU X.509 version 3 standard as per rule 6 and shall inter alia contain the following data, namely:-
(a) Serial Number (assigning of serial number to the Digital Signature Certificate by Certifying Authority to distinguish it from other certificate);
(b) Signature Algorithm Identifier (which identifies the algorithm used by Certifying Authority to sign the Digital Signature Certificate);
(c) Issuer Name (name of the Certifying Authority who issued the Digital Signature Certificate);
(d) Validity period of the Digital Signature Certificate;
(e) Name of the subscriber (whose public key the Certificate identifies); and
(f) Public Key information of the subscriber.

8. Licensing of Certifying Authorities.- (1) The following persons may apply for grant of a licence to issue Digital Signature Certificates, namely :-

(a) an individual, being a citizen of India and having a capital of five crores of rupees or more in his business or profession;

(b) a company having –
(i) paid up capital of not less than five crores of rupees; and
(ii) net worth of not less than fifty crores of rupees:
Provided that no company in which the equity share capital held in aggregate by the Non-resident Indians, Foreign Institutional Investors, or foreign companies, exceeds forty-nine per cent of its capital, shall be eligible for grant of licence:
Provided further that in a case where the company has been registered under the Companies Act, 1956 (1 of 1956) during the preceding financial year or in the financial year during which it applies for grant of licence under the Act and whose main object is to act as Certifying Authority, the net worth referred to in sub-clause (ii) of this clause shall be the aggregate net worth of its majority shareholders holding at least 51% of paid equity capital, being the Hindu Undivided Family, firm or company:
Provided also that the majority shareholders referred to in the second proviso shall not include Non-resident Indian, foreign national, Foreign Institutional Investor and foreign company:
Provided also that the majority shareholders of a company referred to in the second proviso whose net worth has been determined on the basis of such majority shareholders, shall not sell or transfer its equity shares held in such company-
(i) unless such a company acquires or has its own net worth of not less than fifty crores of rupees;
(ii) without prior approval of the Controller;

(c) a firm having –
(i) capital subscribed by all partners of not less than five crores of rupees; and
(ii) net worth of not less than fifty crores of rupees:
Provided that no firm, in which the capital held in aggregate by any Non-resident Indian, and foreign national, exceeds forty-nine per cent of its capital, shall be eligible for grant of licence:

Provided further that in a case where the firm has been registered under the Indian Partnership Act, 1932 (9 of 1932) during the preceding financial year or in the financial year during which it applies for grant of licence under the Act and whose main object is to act as Certifying Authority, the net worth referred to in sub-clause (ii) of this clause shall be the aggregate net worth of all of its partners:
Provided also that the partners referred to in the second proviso shall not include Non-resident Indian and foreign national:
Provided also that the partners of a firm referred to in the second proviso whose net worth has been determined on the basis of such partners, shall not sell or transfer its capital held in such firm-
(i) unless such firm has acquired or has its own net worth of not less than fifty crores of rupees;
(ii) without prior approval of the Controller;

(d) Central Government or a State Government or any of the Ministries or Departments, Agencies or Authorities of such Governments.

Explanation.- For the purpose of this rule,-
(i) “company” shall have the meaning assigned to it in clause 17 of section 2 of the Income-tax Act,1961 (43 of 1961);
(ii) “firm”, “partner” and “partnership” shall have the meanings respectively assigned to them in the Indian Partnership Act, 1932 (9 of 1932); but the expression “partner” shall also include any person who, being a minor has been admitted to the benefits of partnership;
(iii) “foreign company” shall have the meaning assigned to it in clause (23A) of section 2 of the Income-tax Act,1961 (43 of 1961);

(iv) “net worth” shall have the meaning assigned to it in clause (ga) of sub-section (1) of section 3 of the Sick Industrial Companies (Special Provisions) Act, 1985 (1 of 1986);
(v) “Non-resident” shall have the meaning assigned to it as in clause 26 of section 2 of the Income-tax Act,1961 (43 of 1961).

(2) The applicant being an individual, or a company, or a firm under sub-rule (1), shall submit a performance bond or furnish a banker’s guarantee from a scheduled bank in favour of the Controller in such form and in such manner as may be approved by the Controller for an amount of not less than five crores of rupees and the performance bond or banker’s guarantee shall remain valid for a period of six years from the date of its submission:
Provided that the company and firm referred to in the second proviso to clause (b) and the second proviso to clause (c) of sub-rule (1) shall submit a performance bond or furnish a banker’s guarantee for ten crores of rupees:
Provided further that nothing in the first proviso shall apply to the company or firm after it has acquired or has its net worth of fifty crores of rupees.

(3) Without prejudice to any penalty which may be imposed or prosecution may be initiated for any offence under the Act or any other law for the time being in force, the performance bond or banker’s guarantee may be invoked –
(a) when the Controller has suspended the licence under sub-section (2) of section 25 of the Act; or
(b) for payment of an offer of compensation made by the Controller; or
(c) for payment of liabilities and rectification costs attributed to the negligence of the Certifying Authority, its officers or employees; or
(d) for payment of the costs incurred in the discontinuation or transfer of operations of the licensed Certifying Authority, if the Certifying Authority’s licence or operations is discontinued; or
(e) any other default made by the Certifying Authority in complying with the provisions of the Act or rules made thereunder.

Explanation.- “transfer of operation” shall have the meaning assigned to it in clause (47) of section 2 of the Income-tax Act, 1961 (43 of 1961).

9. Location of the Facilities.-The infrastructure associated with all functions of generation, issue and management of Digital Signature Certificate as well as maintenance of Directories containing information about the status, and validity of Digital Signature Certificate shall be installed at any location in India.

10. Submission of Application.- Every application for a licensed Certifying Authority shall be made to the Controller,-
(i) in the form given at Schedule-I; and
(ii) in such manner as the Controller may, from time to time, determine,
supported by such documents and information as the Controller may require and it shall inter alia include-
(a) a Certification Practice Statement (CPS);
(b) a statement including the procedures with respect to identification of the applicant;
(c) a statement for the purpose and scope of anticipated Digital Signature Certificate technology, management, or operations to be outsourced;
(d) certified copies of the business registration documents of Certifying Authority that intends to be licensed;
(e) a description of any event, particularly current or past insolvency, that could materially affect the applicant’s ability to act as a Certifying Authority;
(f) an undertaking by the applicant that to its best knowledge and belief it can and will comply with the requirements of its Certification Practice Statement;
(g) an undertaking that the Certifying Authority’s operation would not commence until its operation and facilities associated with the functions of generation, issue and management of Digital Signature Certificate are audited by the auditors and approved by the Controller in accordance with rule 20;
(h) an undertaking to submit a performance bond or banker’s guarantee in accordance with sub-rule (2) of rule 8 within one month of Controller indicating his approval for the grant of licence to operate as a Certifying Authority;
(i) any other information required by the Controller.

11. Fee.- (1) The application for the grant of a licence shall be accompanied by a non-refundable fee of twenty-five thousand rupees payable by a bank draft or by a pay order drawn in the name of the Controller.
(2) The application submitted to the Controller for renewal of Certifying Authority’s licence shall be accompanied by a non-refundable fee of five thousand rupees payable by a bank draft or by a pay order drawn in the name of the Controller.
(3) Fee or any part thereof shall not be refunded if the licence is suspended or revoked during its validity period.

12. Cross Certification.- (1) The licensed Certifying Authority shall have arrangement for cross certification with other licensed Certifying Authorities within India which shall be submitted to the Controller before the commencement of their operations as per rule 20:
Provided that any dispute arising as a result of any such arrangement between the Certifying Authorities; or between Certifying Authorities or Certifying Authority and the Subscriber, shall be referred to the Controller for arbitration or resolution.
(2) The arrangement for Cross Certification by the licensed Certifying Authority with a Foreign Certifying Authority along with the application, shall be submitted to the Controller in such form and in such manner as may be provided in the regulations made by the Controller; and the licensed Certifying Authority shall not commence cross certification operations unless it has obtained the written or digital signature approval from the Controller.

13. Validity of licence.- (1) A licence shall be valid for a period of five years from the date of its issue.
(2) The licence shall not be transferable.

14. Suspension of Licence.- (1) The Controller may by order suspend the licence in accordance with the provisions contained in sub-section (2) of section 25 of the Act.

(2) The licence granted to the persons referred to in clauses (a) to (c) of sub-rule (1) of rule 8 shall stand suspended when the performance bond submitted or the banker’s guarantee furnished by such persons is invoked under sub-rule (2) of that rule.

15. Renewal of licence.- (1) The provisions of rule 8 to rule 13, shall apply in the case of an application for renewal of a licence as it applies to a fresh application for licensed Certifying Authority.

(2) A Certifying Authority shall submit an application for the renewal of its licence not less than forty-five days before the date of expiry of the period of validity of licence.

(3) The application for renewal of licence may be submitted in the form of electronic record subject to such requirements as the Controller may deem fit.

16. Issuance of Licence.- (1) The Controller may, within four weeks from the date of receipt of the application, after considering the documents accompanying the application and such other factors, as he may deem fit, grant or renew the licence or reject the application:

Provided that in exceptional circumstances and for reasons to be recorded in writing, the period of four weeks may be extended to such period, not exceeding eight weeks in all as the Controller may deem fit.

(2) If the application for licensed Certifying Authority is approved, the applicant shall –
(a) submit a performance bond or furnish a banker’s guarantee within one month from the date of such approval to the Controller in accordance with sub-rule (2) of rule 8; and
(b) execute an agreement with the Controller binding himself to comply with the terms and conditions of the licence and the provisions of the Act and the rules made thereunder.

17. Refusal of Licence.- The Controller may refuse to grant or renew a licence if-
(i) the applicant has not provided the Controller with such information relating to its business, and to any circumstances likely to affect its method of conducting business, as the Controller may require; or
(ii) the applicant is in the course of being wound up or liquidated; or
(iii) a receiver has, or a receiver and manager have, been appointed by the court in respect of the applicant; or
(iv) the applicant or any trusted person has been convicted, whether in India or out of India, of an offence the conviction for which involved a finding that it or such trusted person acted fraudulently or dishonestly, or has been convicted of an offence under the Act or these rules; or
(v) the Controller has invoked performance bond or banker’s guarantee; or
(vi) a Certifying Authority commits breach of, or fails to observe and comply with, the procedures and practices as per the Certification Practice Statement; or
(vii) a Certifying Authority fails to conduct, or does not submit, the returns of the audit in accordance with rule 31; or
(viii) the audit report recommends that the Certifying Authority is not worthy of continuing Certifying Authority’s operation; or
(ix) a Certifying Authority fails to comply with the directions of the Controller.

18. Governing Laws.- The Certification Practice Statement of the Certifying Authority shall comply with, and be governed by, the laws of the country.

19. Security Guidelines for Certifying Authorities.- (1) The Certifying Authorities shall have the sole responsibility of integrity, confidentiality and protection of information and information assets employed in its operation, considering classification, declassification, labeling, storage, access and destruction of information assets according to their value, sensitivity and importance of operation.

(2) Information Technology Security Guidelines and Security Guidelines for Certifying Authorities aimed at protecting the integrity, confidentiality and availability of service of Certifying Authority are given in Schedule-II and Schedule-III respectively.

(3) The Certifying Authority shall formulate its Information Technology and Security Policy for operation complying with these guidelines and submit it to the Controller before commencement of operation:

Provided that any change made by the Certifying Authority in the Information Technology and Security Policy shall be submitted by it within two weeks to the Controller.

20. Commencement of Operation by Licensed Certifying Authorities.- The licensed Certifying Authority shall commence its commercial operation of generation and issue of Digital Signature only after –
(a) it has confirmed to the Controller the adoption of Certification Practice Statement;
(b) it has generated its key pair, namely, private and corresponding public key, and submitted the public key to the Controller;
(c) the installed facilities and infrastructure associated with all functions of generation, issue and management of Digital Signature Certificate have been audited by the accredited auditor in accordance with the provisions of rule 31; and
(d) it has submitted the arrangement for cross certification with other licensed Certifying Authorities within India to the Controller.

21. Requirements Prior to Cessation as Certifying Authority.- Before ceasing to act as a Certifying Authority, a Certifying Authority shall, –

(a) give notice to the Controller of its intention to cease acting as a Certifying Authority:
Provided that the notice shall be made ninety days before ceasing to act as a Certifying Authority or ninety days before the date of expiry of licence;

(b) advertise sixty days before the expiry of licence or ceasing to act as Certifying Authority, as the case may be, the intention in such daily newspaper or newspapers and in such manner as the Controller may determine;
(c) notify its intention to cease acting as a Certifying Authority to the subscriber and Cross Certifying Authority of each unrevoked or unexpired Digital Signature Certificate issued by it :
Provided that the notice shall be given sixty days before ceasing to act as a Certifying Authority or sixty days before the date of expiry of unrevoked or unexpired Digital Signature Certificate, as the case may be;
(d) the notice shall be sent to the Controller, affected subscribers and Cross Certifying Authorities by digitally signed e-mail and registered post;
(e) revoke all Digital Signature Certificates that remain unrevoked or unexpired at the end of the ninety days notice period, whether or not the subscribers have requested revocation;
(f) make a reasonable effort to ensure that discontinuing its certification services causes minimal disruption to its subscribers and to persons duly needing to verify digital signatures by reference to the public keys contained in outstanding Digital Signature Certificates;
(g) make reasonable arrangements for preserving the records for a period of seven years;
(h) pay reasonable restitution (not exceeding the cost involved in obtaining the new Digital Signature Certificate) to subscribers for revoking the Digital Signature Certificates before the date of expiry;
(i) after the date of expiry mentioned in the licence, the Certifying Authority shall destroy the certificate–signing private key and confirm the date and time of destruction of the private key to the Controller.

22. Database of Certifying Authorities.- The Controller shall maintain a database of the disclosure record of every Certifying Authority, Cross Certifying Authority and Foreign Certifying Authority, containing inter alia the following details:
(a) the name of the person/names of the Directors, nature of business, Income-tax Permanent Account Number, web address, if any, office and residential address, location of facilities associated with functions of generation of Digital Signature Certificate, voice and facsimile telephone numbers, electronic mail address(es), administrative contacts and authorized representatives;
(b) the public key(s), corresponding to the private key(s) used by the Certifying Authority and recognized foreign Certifying Authority to digitally sign Digital Signature Certificate;
(c) current and past versions of Certification Practice Statement of Certifying Authority;
(d) time stamps indicating the date and time of –
(i) grant of licence;
(ii) confirmation of adoption of Certification Practice Statement and its earlier versions by Certifying Authority;
(iii) commencement of commercial operations of generation and issue of Digital Signature Certificate by the Certifying Authority;
(iv) revocation or suspension of licence of Certifying Authority;
(v) commencement of operation of Cross Certifying Authority;
(vi) issue of recognition of foreign Certifying Authority;
(vii) revocation or suspension of recognition of foreign Certifying Authority.

23. Digital Signature Certificate.- The Certifying Authority shall, for issuing the Digital Signature Certificates, while complying with the provisions of section 35 of the Act, also comply with the following, namely:-

(a) the Digital Signature Certificate shall be issued only after a Digital Signature Certificate application in the form provided by the Certifying Authority has been submitted by the subscriber to the Certifying Authority and the same has been approved by it:
Provided that the application Form contains, inter alia, the particulars given in the modal Form given in Schedule-IV;
(b) no interim Digital Signature Certificate shall be issued;
(c) the Digital Signature Certificate shall be generated by the Certifying Authority upon receipt of an authorised and validated request for:-
(i) new Digital Signature Certificates;
(ii) Digital Signature Certificates renewal;
(d) the Digital Signature Certificate must contain or incorporate, by reference such information, as is sufficient to locate or identify one or more repositories in which revocation or suspension of the Digital Signature Certificate will be listed, if the Digital Signature Certificate is suspended or revoked;
(e) the subscriber identity verification method employed for issuance of Digital Signature Certificate shall be specified in the Certification Practice Statement and shall be subject to the approval of the Controller during the application for a licence;
(f) where the Digital Signature Certificate is issued to a person (referred to in this clause as a New Digital Signature Certificate) on the basis of another valid Digital Signature Certificate held by the said person (referred in this clause as an Originating Digital Signature Certificate) and subsequently the originating Digital Signature Certificate has been suspended or revoked, the Certifying Authority that issued the new Digital Signature Certificate shall conduct investigations to determine whether it is necessary to suspend or revoke the new Digital Signature Certificate;
(g) the Certifying Authority shall provide a reasonable opportunity for the subscriber to verify the contents of the Digital Signature Certificate before it is accepted;
(h) if the subscriber accepts the issued Digital Signature Certificate, the Certifying Authority shall publish a signed copy of the Digital Signature Certificate in a repository;
(i) where the Digital Signature Certificate has been issued by the licensed Certifying Authority and accepted by the subscriber, and the Certifying Authority comes to know of any fact, or otherwise, that affects the validity or reliability of such Digital Signature Certificate, it shall notify the same to the subscriber immediately;
(j) all Digital Signature Certificates shall be issued with a designated expiry date.

24. Generation of Digital Signature Certificate.- The generation of the Digital Signature Certificate shall involve:
(a) receipt of an approved and verified Digital Signature Certificate request;
(b) creating a new Digital Signature Certificate;
(c) binding the key pair associated with the Digital Signature Certificate to a Digital Signature Certificate owner;
(d) issuing the Digital Signature Certificate and the associated public key for operational use;
(e) a distinguished name associated with the Digital Signature Certificate owner; and
(f) a recognized and relevant policy as defined in Certification Practice Statement.

25. Issue of Digital Signature Certificate.- Before the issue of the Digital Signature Certificate, the Certifying Authority shall:-
(i) confirm that the user’s name does not appear in its list of compromised users;
(ii) comply with the procedure as defined in his Certification Practice Statement including verification of identification and/or employment;
(iii) comply with all privacy requirements;
(iv) obtain a consent of the person requesting the Digital Signature Certificate, that the details of such Digital Signature Certificate can be published on a directory service.

26. Certificate Lifetime.- (1) A Digital Signature Certificate,-
(a) shall be issued with a designated expiry date;
(b) which is suspended shall return to the operational use, if the suspension is withdrawn in accordance with the provisions of section 37 of the Act;
(c) shall expire automatically upon reaching the designated expiry date at which time the Digital Signature Certificate shall be archived;
(d) on expiry, shall not be re-used.

(2) The period for which a Digital Signature Certificate has been issued shall not be extended, but a new Digital Signature Certificate may be issued after the expiry of such period.

27. Archival of Digital Signature Certificate.- A Certifying Authority shall archive –
(a) applications for issue of Digital Signature Certificates;
(b) registration and verification documents of generated Digital Signature Certificates;
(c) Digital Signature Certificates;
(d) notices of suspension;
(e) information of suspended Digital Signature Certificates;
(f) information of revoked Digital Signature Certificates;
(g) expired Digital Signature Certificates,
for a minimum period of seven years or for a period in accordance with legal requirement.

28. Compromise of Digital Signature Certificate.- Digital Signature Certificates in operational use that become compromised shall be revoked in accordance with the procedure defined in the Certification Practice Statement of Certifying Authority.

Explanation : Digital Signature Certificates shall,-
(a) be deemed to be compromised where the integrity of:-
(i) the private key associated with the Digital Signature Certificate is in doubt;
(ii) the Digital Signature Certificate owner is in doubt, as to the use, or attempted use of his key pairs, or otherwise, for malicious or unlawful purposes;
(b) remain in the compromised state for only such time as it takes to arrange for revocation.

29. Revocation of Digital Signature Certificate.- (1) Digital Signature Certificate shall be revoked and become invalid for any trusted use, where –
(a) there is a compromise of the Digital Signature Certificate owner’s private key;
(b) there is a misuse of the Digital Signature Certificate;
(c) there is a misrepresentation or errors in the Digital Signature Certificate;
(d) the Digital Signature Certificate is no longer required.

(2) The revoked Digital Signature Certificate shall be added to the Certificate Revocation List (CRL).

30. Fees for issue of Digital Signature Certificate.- (1) The Certifying Authority shall charge such fee for the issue of Digital Signature Certificate as may be prescribed by the Central Government under sub-section (2) of section 35 of the Act.
(2) Fee may be payable in respect of access to Certifying Authority’s X.500 directory for certificate downloading. Where fees are payable, Certifying Authority shall provide an up-to-date fee schedule to all its subscribers and users, this may be done by publishing fee schedule on a nominated website.
(3) Fees may be payable in respect of access to Certifying Authority’s X.500 directory service for certificate revocation or status information. Where fees are payable, Certifying Authority shall provide an up-to-date fee schedule to all its subscribers and users, this may be done by publishing the fee schedule on a nominated website.
(4) No fee is to be levied for access to Certification Practice Statement via Internet. A fee may be charged by the Certifying Authority for providing printed copies of its Certification Practice Statement.

31. Audit.- (1) The Certifying Authority shall get its operations audited annually by an auditor and such audit shall include inter alia,-
(i) security policy and planning;
(ii) physical security;
(iii) technology evaluation;
(iv) Certifying Authority’s services administration;
(v) relevant Certification Practice Statement;
(vi) compliance to relevant Certification Practice Statement;
(vii) contracts/agreements;
(viii) regulations prescribed by the Controller;
(ix) policy requirements of Certifying Authorities Rules, 2000.

(2) The Certifying Authority shall conduct,-
(a) half yearly audit of the Security Policy, physical security and planning of its operation;
(b) a quarterly audit of its repository.

(3) The Certifying Authority shall submit copy of each audit report to the Controller within four weeks of the completion of such audit and where irregularities are found, the Certifying Authority shall take immediate appropriate action to remove such irregularities.

32. Auditor’s relationship with Certifying Authority.- (1) The auditor shall be independent of the Certifying Authority being audited and shall not be a software or hardware vendor which is, or has been providing services or supplying equipment to the said Certifying Authority.
(2) The auditor and the Certifying Authority shall not have any current or planned financial, legal or other relationship, other than that of an auditor and the audited party.

33. Confidential Information.- The following information shall be confidential namely:–
(a) Digital Signature Certificate application, whether approved or rejected;
(b) Digital Signature Certificate information collected from the subscriber or elsewhere as part of the registration and verification record but not included in the Digital Signature Certificate information;
(c) subscriber agreement.

34. Access to Confidential Information.- (1) Access to confidential information by Certifying Authority’s operational staff shall be on a “need-to-know” and “need-to-use” basis.
(2) Paper based records, documentation and backup data containing all confidential information as prescribed in rule 33 shall be kept in secure and locked container or filing system, separately from all other records.
(3) The confidential information shall not be taken out of the country except in a case where a properly constitutional warrant or other legally enforceable document is produced to the Controller and he permits to do so.


SCHEDULE-I

[See rule 10]

Form for Application for grant of Licence to be a Certifying Authority

For Individual

1. Full Name *
Last Name/Surname __________________________________
First Name ___________________________________
Middle Name ___________________________________

2. Have you ever been known by any other name? If Yes,
Last Name/Surname __________________________________
First Name ___________________________________
Middle Name ___________________________________

3. Address
A. Residential Address *
Flat/Door/Block No. ___________________________________
Name of Premises/Building/Village ___________________________________
Road/Street/Lane/Post Office ___________________________________
Area/Locality/Taluka/Sub-Division ___________________________________
Town/City/District ___________________________________
State/Union Territory __________________ Pin : __________ Telephone No. ___________________________________
Fax ___________________________________
Mobile Phone No. ___________________________________

B. Office Address *
Name of Office ___________________________________
Flat/Door/Block No. ___________________________________
Name of Premises/Building/Village ___________________________________
Road/Street/Lane/Post Office ___________________________________
Area/Locality/Taluka/Sub-Division ___________________________________
Town/City/District ___________________________________
State/Union Territory __________________ Pin : __________
Telephone No. ___________________________________
Fax ___________________________________

4. Address for Communication * Tick  as applicable A or B

5. Father’s Name *
Last Name/Surname __________________________________
First Name ___________________________________
Middle Name ___________________________________

6. Sex * (For Individual Applicant only) Tick  as applicable : Male / Female

7. Date of Birth (dd/mm/yyyy) * –/–/—-

8. Nationality * ___________________________________

9. Credit Card Details
Credit Card Type ___________________________________
Credit Card No. ___________________________________
Issued By ___________________________________

10. E-mail Address ___________________________________

11. Web URL address ___________________________________

12. Passport Details #
Passport No. ___________________________________
Passport issuing authority ___________________________________
Passport expiry date (dd/mm/yyyy) –/–/—-
13. Voter’s Identity Card No. # ___________________________________

14. Income Tax PAN no. # ___________________________________

15. ISP Details
ISP Name * ___________________________________
ISP’s Website Address, if any ___________________________________
Your User Name at ISP, if any ___________________________________

16. Personal Web page URL address, if any ___________________________________

17. Capital in the business or profession * Rs. ________________________________
(Attach documentary proof)
For Company /Firm/Body of Individuals/Association of Persons/ Local Authority

18. Registration Number * ___________________________________

19. Date of Incorporation/Agreement/Partnership * –/–/—-

20. Particulars of Business, if any: *
Head Office ___________________________________
Name of Office ___________________________________
Flat/Door/Block No. ___________________________________
Name of Premises/Building/Village ___________________________________
Road/Street/Lane/Post Office ___________________________________
Area/Locality/Taluka/Sub-Division ___________________________________
Town/City/District ______________________ Pin _________
State/Union Territory ___________________________________
Telephone No. ___________________________________
Fax ___________________________________
Web page URL address, if any ___________________________________
No. of Branches ___________________________________
Nature of Business ___________________________________
___________________________________

21. Income Tax PAN No.* ___________________________________

22. Turnover in the last financial year Rs. ________________________________

23. Net worth * Rs. ________________________________
(Attach documentary proof)

24. Paid up Capital * Rs. ________________________________
(Attach documentary proof)

25. Insurance Details
Insurance Policy No.* ___________________________________
Insurer Company * ___________________________________

26. Names, Addresses etc. of Partners/Members/Directors (For Information about more persons, please add separate sheet(s) in the format given in the next page) *

No. of Partners/Members/Directors ___________________________________

Details of Partners/Members/Directors
A. Full Name
Last Name/Surname __________________________________
First Name ___________________________________
Middle Name ___________________________________
B. Address
Flat/Door/Block No. ________________________________
Name of Premises/Building/Village ________________________________
Road/Street/Lane/Post Office ________________________________
Area/Locality/Taluka/Sub-Division ________________________________
Town/City/District ________________________________
State/Union Territory Pin ________________________________
Telephone No. ________________________________
Fax No. ________________________________
Mobile Phone No. ________________________________
C. Nationality ________________________________
In case of foreign national, Visa details_______________________________
D. Passport Details #
Passport No. ___________________________________
Passport issuing authority ___________________________________
Passport expiry date ___________________________________
E. Voter’s Identity Card No. # ___________________________________
F. Income Tax PAN no. # ___________________________________
G. E-mail Address ___________________________________
H. Personal Web page URL, if any ___________________________________

27. Authorised Representative *
Name ___________________________________
Flat/Door/Block No. ___________________________________
Name of Premises/Building/Village ___________________________________
Road/Street/Lane/Post Office ___________________________________
Area/Locality/Taluka/Sub-Division ___________________________________
Town/City/District ___________________ Pin ____________
State/Union Territory ___________________________________
Telephone No. ___________________________________
Fax ___________________________________
Nature of Business ___________________________________

For Government Ministry/Department/Agency/Authority
28. Particulars of Organisation: *
Name of Organisation ___________________________________
Administrative Ministry/Department ___________________________________
Under State/Central Government ___________________________________
Flat/Door/Block No. ___________________________________
Name of Premises/Building/Village ___________________________________
Road/Street/Lane/Post Office ___________________________________
Area/Locality/Taluka/Sub-Division ___________________________________
Town/City/District ____________________ Pin __________
State/Union Territory ___________________________________
Telephone No. ___________________________________
Fax No. ___________________________________
Web page URL Address ___________________________________
Name of the Head of Organisation ___________________________________
Designation ___________________________________
E-mail Address ___________________________________

29. Bank Details
Bank Name * ___________________________________
Branch * ___________________________________
Bank Account No. * ___________________________________
Type of Bank Account * ___________________________________

30. Whether bank draft/pay order for licence fee enclosed * : Y / N If yes,
Name of Bank ________________________________
Draft/pay order No. ________________________________
Date of Issue ________________________________
Amount ________________________________

31. Location of facility in India for generation
of Digital Signature Certificate * ________________________________

32. Public Key @ ________________________________

33. Whether undertaking for Bank Guarantee/Performance Bond attached * : Y / N
(Not applicable if the applicant is a Government Ministry/Department/Agency/ Authority)

34. Whether Certification Practice Statement is enclosed * : Y / N

35. Whether certified copies of business registration document are enclosed : Y / N
(For Company/ Firm/ Body of Individuals/ Association of Persons/ Local Authority)

If yes, the documents attached:
ii) …………………………
iii) …………………………
iv) …………………………

36. Any other information _________________________________
_________________________________
_________________________________

Date Signature of the Applicant

_____________________________________________________________________________
Instructions : 1. Columns marked with * are mandatory.
2. For the columns marked with #, details for at least one is mandatory.
3. Column No. 1 to 17 are to be filled up by individual applicant.
4. Column No. 18 to 27 are to be filled up if applicant is a Company/ Firm/ Body of Individuals/ Association of Persons/ Local Authority.
5. Column No. 28 is to be filled up if applicant is a Government organisation.
6. Column No. , 29, 30, 31 and 34 are to be filled up by all applicants.
7. @ Column No. 32 is applicable only for application for renewal of licence.
8. Column No. 33 is not applicable if the applicant is a Government organisation.


Information Technology (IT) Security Guidelines

SCHEDULE-II
[See rule 19(2)]

Information Technology (IT) Security Guidelines
Index

1. Introduction
2. Implementation of an Information Security Programme
3. Information Classification
4. Physical and Operational Security
4.1 Site Design
4.2 Fire Protection
4.3 Environmental Protection
4.4 Physical Access
5. Information Management
5.1 System Administration
5.2 Sensitive Information Control
5.3 Sensitive Information Security
5.4 Third Party Access
5.5 Prevention of Computer Misuse
6. System integrity and security measures
6.1 Use of Security Systems or Facilities
6.2 System Access Control
6.3 Password Management
6.4 Privileged User’s Management
6.5 User’s Account Management
6.6 Data and Resource Protection
7. Sensitive Systems Protection
8. Data Centre Operations Security
8.1 Job Scheduling
8.2 System Operations Procedure
8.3 Media Management
8.4 Media Movement
9. Data Backup and Off-site Retention
10. Audit Trails and Verification
11. Measures to Handle Computer Virus
12. Relocation of Hardware and Software
13. Hardware and Software Maintenance
14. Purchase and Licensing of Hardware and Software
15. System Software
16. Documentation Security
17. Network Communication Security
18. Firewalls
19. Connectivity
20. Network Administrator
21. Change Management
21.1 Change Control
21.2 Testing of Changes to Production System
21.3 Review of Changes
22. Problem Management and Reporting
23. Emergency Preparedness
24. Contingency Recovery Equipment and Services
25. Security Incident Reporting and Response
26. Disaster Recovery/Management

Information Technology (IT) Security Guidelines

1. Introduction

This document provides guidelines for the implementation and management of Information Technology Security. Due to the inherent dynamism of the security requirements, this document does not provide an exact template for the organizations to follow. However, appropriate suitable samples of security process are provided for guidelines. It is the responsibility of the organizations to develop internal processes that meet the guidelines set forth in this document.

The following words used in the Information Technology Security Guidelines shall be interpreted as follows:

• shall: The guideline defined is a mandatory requirement, and therefore must be complied with.
• should: The guideline defined is a recommended requirement. Non-compliance shall be documented and approved by the management. Where appropriate, compensating controls shall be implemented.
• must: The guideline defined is a mandatory requirement, and therefore must be complied with.
• may: The guideline defined is an optional requirement. The implementation of this guideline is determined by the organisation’s requirement.

2. Implementation of an Information Security Programme

Successful implementation of a meaningful Information Security Programme rests with the support of the top management. Until and unless the senior managers of the organization understand and concur with the objectives of the information security programme its ultimate success is in question.

The Information Security Programme should be broken down into specific stages as follows:
(a) Adoption of a security policy;
(b) Security risk analysis;
(c) Development and implementation of a information classification system;
(d) Development and implementation of the security standards manual;
(e) Implementation of the management security self-assessment process;
(f) On-going security programme maintenance and enforcement; and
(g) Training.

The principal task of the security implementation is to define the responsibilities of persons within the organization. The implementation should be based on the general principle that the person who is generating the information is also responsible for its security. However, in order to enable him to carry out his responsibilities in this regard, proper tools, and environment need to be established.

When different pieces of information at one level are integrated to form higher value information, the responsibility for its security needs also should go up in the hierarchy to the integrator and should require higher level of authority for its access. It should be absolutely clear with respect to each information as to who is its owner, its custodian, and its users. It is the duty of the owner to assign the right classification to the information so that the required level of security can be enforced. The custodian of information is responsible for the proper implementation of security guidelines and making the information available to the users on a need to know basis.

3. Information Classification
Information assets must be classified according to their sensitivity and their importance to the organization. Since it is unrealistic to expect managers and employees to maintain absolute control over all information within the boundaries of the organization, it is necessary to advise them on which types of information are considered more sensitive, and how the organization would like the sensitive information handled and protected. Classification, declassification, labeling, storage, access, destruction and reproduction of classified data and the administrative overhead this process will create must be considered. Failure to maintain a balance between the value of the information classified and the administrative burden the classification system places on the organization will result in long-term difficulties in achieving success.

Confidential is that classification of information of which unauthorized disclosure/use could cause serious damage to the organization, e.g. strategic planning documents.
Restricted is that classification of information of which unauthorized disclosure/use would not be in the best interest of the organization and/or its customers, e.g. design details, computer software (programs, utilities), documentation, organization personnel data, budget information.
Internal use is that classification of information that does not require any degree of protection against disclosure within the company, e.g. operating procedures, policies and standards inter office memorandums.
Unclassified is that classification of information that requires no protection against disclosure e.g. published annual reports, periodicals.

While the above classifications are appropriate for a general organization view point, the following classifications may be considered :
Top Secret: It shall be applied to information unauthorized disclosure of which could be expected to cause exceptionally grave damage to the national security or national interest. This category is reserved for Nation’s closest secrets and to be used with great reserve.
Secret: This shall be applied to information unauthorized disclosure of which could be expected to cause serious damage to the national security or national interest or cause serious embarrassment in its functioning. This classification should be used for highly important information and is the highest classification normally used.
Confidentiality: This shall be applied to information unauthorized disclosure of which could be expected to cause damage to the security of the organisation or could be prejudicial to the interest of the organisation, or could affect the organisation in its functioning. Most information will on proper analysis be classified no higher than confidential.
Restricted: This shall be applied to information which is essentially meant for official use only and which would not be published or communicated to anyone except for official purpose.
Unclassified: This is the classification of information that requires no protection against disclosure.

4. Physical and Operational Security
4.1 Site Design
(1) The site shall not be in locations that are prone to natural or man-made disasters, like flood, fire, chemical contamination and explosions.
(2) As per nature of the operations, suitable floor structuring, lighting, power and water damage protection requirements shall be provided.
(3) Construction shall comply with all applicable building and safety regulations as laid down by the relevant Government agencies. Further, the construction must be tamper-evident.
(4) Materials used for the construction of the operational site shall be fire-resistant and free of toxic chemicals.
(5) External walls shall be constructed of brick or reinforced concrete of sufficient thickness to resist forcible attack. Ground level windows shall be fortified with sturdy mild steel grills or impact-resistant laminated security glass. All internal walls must be from the floor to the ceiling and must be tamper-evident.
(6) Air-conditioning system, power supply system and uninterrupted power supply unit with proper backup shall be installed depending upon the nature of operation. All ducting holes of the air-conditioning system must be designed so as to prevent intrusion of any kind.
(7) Automatic fire detection, fire suppression systems and equipment in compliance with requirement specified by the Fire Brigade or any other agencies of the Central or State Government shall be installed at the operational site.

(8) Media library, electrical and mechanical control rooms shall be housed in separate isolated areas, with access granted only to specific, named individuals on a need basis.
(9) Any facility that supports mission-critical and sensitive applications must be located and designed for repairability, relocation and reconfiguration. The ability to relocate, reconstitute and reconfigure these applications must be tested as part of the business continuity/ disaster recovery plan.

4.2 Fire Protection
(1) Combustible materials shall not be stored within hundred meters of the operational site.
(2) Automatic fire detection, fire suppression systems and audible alarms as prescribed by the Fire Brigade or any other agency of the Central or State Government shall be installed at the operational site.
(3) Fire extinguishers shall be installed at the operational site and their locations clearly marked with appropriate signs.
(4) Periodic testing, inspection and maintenance of the fire equipment and fire suppression systems shall be carried out.
(5) Procedures for the safe evacuation of personnel in an emergency shall be visibly pasted/displayed at prominent places at the operational site. Periodic training and fire drills shall be conducted.
(6) There shall be no eating, drinking or smoking in the operational site. The work areas shall be kept clean at all times.
4.3 Environmental Protection
(1) Water detectors shall be installed under the raised floors throughout the operational site and shall be connected to audible alarms.
(2) The temperature and humidity condition in the operational site shall be monitored and controlled periodically.
(3) Personnel at the operational site shall be trained to monitor and control the various equipment and devices installed at the operational site for the purpose of fire and environment protection.
(4) Periodic inspection, testing and maintenance of the equipment and systems shall be scheduled.
4.4 Physical Access
(1) Responsibilities round the clock, seven days a week, three hundred sixty five days a year for physical security of the systems used for operation and also actual physical layout at the site of operation shall be defined and assigned to named individuals.
(2) Biometric physical access security systems shall be installed to control and audit access to the operational site.
(3) Physical access to the operational site at all times shall be controlled and restricted to authorised personnel only. Personnel authorized for limited physical access shall not be allowed to gain unauthorized access to restricted area within operational site.
(4) Dual control over the inventory and issue of access cards/keys during normal business hours to the Data Centre shall be in place. An up-to-date list of personnel who possess the cards/keys shall be regularly maintained and archived for a period of three years.
(5) Loss of access cards/keys must be immediately reported to the security supervisor of the operational site who shall take appropriate action to prevent unauthorised access.
(6) All individuals, other than operations staff, shall sign in and sign out of the operational site and shall be accompanied by operations staff.
(7) Emergency exits shall be tested periodically to ensure that the access security systems are operational.
(8) All opening of the Data Centre should be monitored round the clock by surveillance video cameras.

5. Information Management
5.1 System Administration
(1) Each organization shall designate a properly trained “System Administrator” who will ensure that the protective security measures of the system are functional and who will maintain its security posture. Depending upon the complexity and security needs of a system or application, the System Administrator may have a designated System Security Administrator who will assume security responsibilities and provide physical, logical and procedural safeguards for information.
(2) Organisations shall ensure that only a properly trained System Security Administrator is assigned the system security responsibilities.
(3) The responsibility to create, classify, retrieve, modify, delete or archive information must rest only with the System Administrator.
(4) Any password used for the system administration and operation of trusted services must not be written down (in paper or electronic form) or shared with any one. A system for password management should be put in place to cover the eventualities such as forgotten password or changeover to another person in case of System Administrator (or System Security Administrator) leaving the organization. Every instance of usage of administrator’s passwords must be documented.
(5) Periodic review of the access rights of all users must be performed.
(6) The System Administrator must promptly disable access to a user’s account if the user is identified as having left the Data Centre, changed assignments, or is no longer requiring system access. Reactivation of the user’s account must be authorized in writing by the System Administrator (Digitally signed e-mail may be acceptable).
(7) The System Administrator must take steps to safeguards classified information as prescribed by its owner.
(8) The System Administrator must authorize privileged access to users only on a need-to-know and need-to-do basis and also only after the authorization is documented.
(9) Criteria for the review of audit trails/access logs, reporting of access violations and procedures to ensure timely management action/response shall be established and documented.
(10) All security violations must be recorded, investigated, and periodic status reports compiled for review by the management.
(11) The System Administrator together with the system support staff, shall conduct a regular analysis of problems reported to and identify any weaknesses in protection of the information.
(12) The System Administrator shall ensure that the data, file and Public Key Infrastructure (PKI) servers are not left unmonitored while these systems are powered on.
(13) The System Administrator should ensure that no generic user is enabled or active on the system.

5.2 Sensitive Information Control
(1) Information assets shall be classified and protected according to their sensitivity and criticality to the organization.
(2) Procedures in accordance with para 8.3 of these Guidelines must be in place to handle the storage media, which has sensitive and classified information.
(3) All sensitive information stored in any media shall bear or be assigned an appropriate security classification.
(4) All sensitive material shall be stamped or labeled accordingly.
(5) Storage media (i.e. floppy diskettes, magnetic tapes, portable hard disks, optical disks, etc.) containing sensitive information shall be secured according to their classification.
(6) Electronic communication systems, such as router, switches, network device and computers, used for transmission of sensitive information should be equipped or installed with suitable security software and if necessary with an encryptor or encryption software. The appropriate procedure in this regard should be documented.
(7) Procedures shall be in place to ensure the secure disposal of sensitive information assets on all corrupted/damaged or affected media both internal (e.g. hard disk/optical disk) and external (e.g. diskette, disk drive, tapes etc.) to the system. Preferably such affected/corrupted/damaged media both internal and external to the system shall be destroyed.

5.3 Sensitive Information Security
(1) Highly sensitive information assets shall be stored on secure removable media and should be in an encrypted format to avoid compromise by unauthorized persons.
(2) Highly sensitive information shall be classified in accordance with para 3.
(3) Sensitive information and data, which are stored on the fixed disk of a computer shared by more than one person, must be protected by access control software (e.g., password). Security packages must be installed which partition or provide authorization to segregated directories/files.
(4) Removable electronic storage media must be removed from the computer and properly secured at the end of the work session or workday.
(5) Removable electronic storage media containing sensitive information and data must be clearly labeled and secured.
(6) Hard disks containing sensitive information and data must be securely erased prior to giving the computer system to another internal or external department or for maintenance.

5.4 Third Party Access
(1) Access to the computer systems by other organisations shall be subjected to a similar level of security protection and controls as in these Information Technology security guidelines.
(2) In case the Data Centre uses the facilities of external service/facility provider (outsourcer) for any of their operations, the use of external service/facility providers (e.g. outsourcer) shall be evaluated in light of the possible security exposures and risks involved and all such agreements shall be approved by the information asset owner. The external service or facility provider shall also sign non-disclosure agreements with the management of the Data Centre/operational site.
(3) The external service/facility provider (e.g. outsourcer) shall provide an equivalent level of security controls as required by these Information Technology Security Guidelines.

5.5 Prevention of Computer Misuse
(1) Prevention, detection, and deterrence measures shall be implemented to safeguard the security of computers and computer information from misuse. The measures taken shall be properly documented and reviewed regularly.
(2) Each organization shall provide adequate information to all persons, including management, systems developers and programmers, end-users, and third party users warning them against misuse of computers.
(3) Effective measures to deal expeditiously with breaches of security shall be established within each organisation. Such measures shall include :
(i) Prompt reporting of suspected breach;
(ii) Proper investigation and assessment of the nature of suspected breach;
(iii) Secure evidence and preserve integrity of such material as relates to the discovery of any breach;
(iv) Remedial measures.
(4) All incidents related to breaches shall be reported to the System Administrator or System Security Administrator for appropriate action to prevent future occurrence.
(5) Procedure shall be set-up to establish the nature of any alleged abuse and determine the subsequent action required to be taken to prevent its future occurrence. Such procedures shall include:
(i) The role of the System Administrator, System Security Administrator and management;
(ii) Procedure for investigation;
(iii) Areas for security review; and
(iv) Subsequent follow-up action.

6. System integrity and security measures
6.1 Use of Security Systems or Facilities
(1) Security controls shall be installed and maintained on each computer system or computer node to prevent unauthorised users from gaining entry to the information system and to prevent unauthorised access to data.
(2) Any system software or resource of the computer system should only be accessible after being authenticated by access control system.
6.2 System Access Control
(1) Access control software and system software security features shall be implemented to protect resources. Management approval is required to authorise issuance of user identification (ID) and resource privileges.
(2) Access to information system resources like memory, storage devices etc., sensitive utilities and data resources and programme files shall be controlled and restricted based on a “need-to-use” basis with proper segregation of duties.
(3) The access control software or operating system of the computer system shall provide features to restrict access to the system and data resources. The use of common passwords such as “administrator” or “president” or “game” etc. to protect access to the system and data resources represent a security exposure and shall be avoided. All passwords used must be resistant to dictionary attacks.
(4) Appropriate approval for the request to access system resources shall be obtained from the System Administrator. Guidelines and procedures governing access authorisations shall be developed, documented and implemented.
(5) An Access Control System manual documenting the access granted to different level of users shall be prepared to provide guidance to the System Administrator for grant of access.
(6) Each user shall be assigned a unique user ID. Adequate user education shall be provided to help users in password choice and password protection. Sharing of user IDs shall not be allowed.
(7) Stored passwords shall be encrypted using internationally proven encryption techniques to prevent unauthorised disclosure and modification.
(8) Stored passwords shall be protected by access controls from unauthorised disclosure and modification.
(9) Automatic time-out for terminal inactivity should be implemented.
(10) Audit trail of security-sensitive access and actions taken shall be logged.
(11) All forms of audit trail shall be appropriately protected against unauthorised modification or deletion.
(12) Where a second level access control is implemented through the application system, password controls similar to those implemented for the computer system shall be in place.
(13) Activities of all remote users shall be logged and monitored closely.
(14) The facility to login as another user from one user’s login shall be denied. However, the system should prohibit direct login as a trusted user (e.g. root in Unix, administrator in Windows NT or Windows 2000). This means that there must be a user account configured for the trusted administrator. The system requires trusted users to change their effective username to gain access to root and to re-authenticate themselves before requesting access to privileged functions.
(15) The startup and shutdown procedure of the security software must be automated.
(16) Sensitive Operating System files, which are more prone to hackers must be protected against all known attacks using proven tools and techniques. That is to say no user will be able to modify them except with the permission of System Administrator.

6.3 Password Management
(1) Certain minimum quality standards for password shall be enforced. The quality level shall be increased progressively. The following control features shall be implemented for passwords:
(i) Minimum of eight characters without leading or trailing blanks;
(ii) Shall be different from the existing password and the two previous ones;
(iii) Shall be changed at least once every ninety days; for sensitive system, password shall be changed at least once every thirty days; and
(iv) Shall not be shared, displayed or printed.
(2) Password retries shall be limited to a maximum of three attempted logons after which the user ID shall then be revoked; for sensitive systems, the number of password retries should be limited to a maximum of two.
(3) Passwords which are easy-to-guess (e.g. user name, birth date, month, standard words etc.) should be avoided.
(4) Initial or reset passwords must be changed by the user upon first use.
(5) Passwords shall always be encrypted in storage to prevent unauthorized disclosure.
(6) All passwords used must be resistant to dictionary attacks and all known password cracking algorithms.
6.4 Privileged User’s Management
(1) System privileges shall be granted to users only on a need-to-use basis.
(2) Login privileges for highly privileged accounts should be available only from Console and terminals situated within Console room.
(3) An audit trail of activities conducted by highly privileged users shall be maintained for two years and reviewed periodically at least every week by operator who is independent of System Administrator.
(4) Privileged user shall not be allowed to log in to the computer system from remote terminal. The usage of the computer system by the privilege user shall be allowed during a certain time period.
(5) Separate user IDs shall be allowed to the user for performing privileged and normal (non-privileged) activities.
(6) The use of user IDs for emergency use shall be recorded and approved. The passwords shall be reset after use.

6.5 User’s Account Management
(1) Procedures for user account management shall be established to control access to application systems and data. The procedures shall include the following:
(i) Users shall be authorised by the computer system owner to access the computer services.
(ii) A written statement of access rights shall be given to all users.
(iii) All users shall be required to sign an undertaking to acknowledge that they understand the conditions of access.
(iv) Where access to computer services is administered by service providers, ensure that the service providers do not provide access until the authorization procedures have been completed. This includes the acknowledgement of receipt of the accounts by the users.
(v) A formal record of all registered users of the computer services shall be maintained.
(vi) Access rights of users who have been transferred, or left the organisation shall be removed immediately.
(vii) A periodic check shall be carried out for redundant user accounts and access rights that are no longer required.
(viii) Ensure that redundant user accounts are not re-issued to another user.
(2) User accounts shall be suspended under the following conditions:
(i) when an individual is on extended leave or inactive use of over thirty days. In case of protected computer system, the limit of thirty days may be reduced to fifteen days by the System Administrator.
(ii) immediately upon the termination of the services of an individual.
(iii) suspended or inactive accounts shall be deleted after a two months period. In case of protected computer systems, the limit of two months may be reduced to one month.
6.6 Data and Resource Protection
(1) All information assets shall be assigned an “owner” responsible for the integrity of that data/resource. Custodians shall be assigned and shall be jointly responsible for information assets by providing computer controls to assist owners.
(2) The operating system or security system of the computer system shall:
(i) Define user authority and enforce access control to data within the computer system;
(ii) Be capable of specifying, for each named individual, a list of named data objects (e.g. file, programme) or groups of named objects, and the type of access allowed.
(3) For networked or shared computer systems, system users shall be limited to a profile of data objects required to perform their needed tasks.
(4) Access controls for any data and/or resources shall be determined as part of the systems analysis and design process.
(5) Application Programmer shall not be allowed to access the production system.
7. Sensitive Systems Protection
(1) Security tokens/smart cards/bio-metric technologies such as Iris recognition, finger print verification technologies etc. shall be used to complement the usage of passwords to access the computer system.
(2) For computer system processing sensitive data, access by other organisations shall be prohibited or strictly controlled.
(3) For sensitive data, encryption of data in storage shall be considered to protect its confidentiality and integrity.

8. Data Centre Operations Security
8.1 Job Scheduling
(1) Procedures shall be established to ensure that all changes to the job schedules are appropriately approved. The authority to approve changes to job schedules shall be clearly assigned.
(2) As far as possible, automated job scheduling should be used. Manual job scheduling should require prior approval from the competent authority.
8.2 System Operations Procedure
(1) Procedures shall be established to ensure that only authorised and correct job stream and parameter changes are made.
(2) Procedures shall be established to maintain logs of system activities. Such logs shall be reviewed by a competent independent party for indications of dubious activities. Appropriate retention periods shall be set for such logs.
(3) Procedures shall be established to ensure that people other than well-trained computer operators are prohibited from operating the computer equipment.
(4) Procedures shall be implemented to ensure the secure storage or distribution of all outputs/reports, in accordance with procedures defined by the owners for each system.
8.3 Media Management
(1) Responsibilities for media library management and protection shall be clearly defined and assigned.
(2) All media containing sensitive data shall be stored in a locked room or cabinets, which must be fire resistant and free of toxic chemicals.
(3) Access to the media library (both on-site and off-site) shall be restricted to the authorized persons only. A list of personnel authorised to enter the library shall be maintained.
(4) The media containing sensitive and back up data must be stored at three different physical locations in the country, which can be reached in few hours.
(5) A media management system shall be in place to account for all media stored on-site and off-site.
(6) All incoming/outgoing media transfers shall be authorised by management and users.
(7) An independent physical inventory check of all media shall be conducted at least every six months.
(8) All media shall have external volume identification. Internal labels shall be fixed, where available.
(9) Procedures shall be in place to ensure that only authorised addition/removal of media from the library is allowed.
(10) Media retention periods shall be established and approved by management in accordance with legal/regulatory and user requirements.

8.4 Media Movement
(1) Proper records of all movements of computer tapes/disks between on-site and off-site media library must be maintained.
(2) There shall be procedures to ensure the authorized and secure transfer to media to/from external parties and the off-site location. A means to authenticate the receipt shall be in place.
(3) Computer media that are being transported to off-site data backup locations should be stored in locked carrying cases that provide magnetic field protection and protection from impact while loading and unloading and during transportation.

9. Data Backup and Off-site Retention
(1) Back-up procedures shall be documented, scheduled and monitored.
(2) Up-to-date backups of all critical items shall be maintained to ensure the continued provision of the minimum essential level of service. These items include:
(i) Data files
(ii) Utilities programmes
(iii) Databases
(iv) Operating system software
(v) Applications system software
(vi) Encryption keys
(vii) Pre-printed forms
(viii) Documentation (including a copy of the business continuity plans)
(3) One set of the original disks for all operating system and application software must be maintained to ensure that a valid, virus-free backup exists and is available for use at any time.
(4) Backups of the system, application and data shall be performed on a regular basis. Backups should also be made for application under development and data conversion efforts.
(5) Data backup is required for all systems including personal computers, servers and distributed systems and databases.
(6) Critical system data and file server software must have full backups taken weekly.
(7) The backups must be kept in an area physically separate from the server. If critical system data on the LAN represents unique versions of the information assets, then the information backups must be rotated on a periodic basis to an off-site storage location.
(8) Critical system data and file server software must have incremental backups taken daily.
(9) Systems that are completely static may not require periodic backup, but shall be backed up after changes or updates in the information.
(10) Each LAN/system should have a primary and backup operator to ensure continuity of business operations.
(11) The business recovery plan should be prepared and tested on an annual basis.

10. Audit Trails and Verification
(1) Transactions that meet exception criteria shall be completely and accurately highlighted and reviewed by personnel independent of those that initiate the transaction.
(2) Adequate audit trails shall be captured and certain information needed to determine sensitive events and pattern analysis that would indicate possible fraudulent use of the system (e.g. repeated unsuccessful logons, access attempts over a series of days) shall be analyzed. This information includes such information as who, what, when, where, and any special information such as:
(i) Success or failure of the event
(ii) Use of authentication keys, where applicable
(3) Automated or manual procedures shall be used to monitor and promptly report all significant security events, such as accesses, which are out-of-pattern relative to time, volume, frequency, type of information asset, and redundancy. Other areas of analysis include:
(i) Significant computer system events (e.g. configuration updates, system crashes)
(ii) Security profile changes
(iii) Actions taken by computer operations, system administrators, system programmers, and/or security administrators
(4) The real time clock of the computer system shall be set accurately to ensure the accuracy of audit logs, which may be required for investigations or as evidence in legal or disciplinary cases.
(5) The real time clock of the computer or communications device shall be set to Indian Standard Time (IST). Further there shall be a procedure that checks and corrects drift in the real time clock.
(6) Computer system access records shall be kept for a minimum of two years, in either hard copy or electronic form. Records, which are of legal nature and necessary for any legal or regulation requirement or investigation of criminal behaviour, shall be retained as per laws of the land.
(7) Computer records of applications transactions and significant events must be retained for a minimum period of two years or longer depending on specific record retention requirements.

11. Measures to Handle Computer Virus
(1) Responsibilities and duties shall be assigned to ensure that all file servers and personal computers are equipped with up-to-date virus protection and detection software.
(2) Virus detection software must be used to check storage drives both internal and external to the system on a periodic basis.
(3) All diskettes and software shall be screened and verified by virus detection software before being loaded onto the computer system. No magnetic media like tape cartridge, floppies etc. brought from outside shall be used on the data, file, PKI or computer server or personal computer on Intranet and Internet without proper screening and verification by virus detection software.
(4) A team shall be designated to deal with reported or suspected incidents of computer virus. The designated team shall ensure that latest version of anti-virus software is loaded on all data, file, PKI servers and personal computers.
(5) Procedures shall be established to limit the spread of viruses to other organization information assets. Such procedures inter alia shall include:
(i) Communication to other business partners and users who may be at risk from an infected resource
(ii) Eradication and recovery procedures
(iii) Incident report must be documented and communicated per established procedures.
(6) An awareness and training programme shall be established to communicate virus protection practices, available controls, areas of high risk to virus infection and responsibilities.

12. Relocation of Hardware and Software
Whenever computers or computer peripherals are relocated (e.g. for maintenance, installation at different sites or storage), the following guidelines shall apply:
(i) All removable media will be removed from the computer system and kept at secure location.
(ii) Internal drives will be overwritten, reformatted or removed as the situation may be.
(iii) If applicable, ribbons will be removed from printers.
(iv) All paper will be removed from printers.
13. Hardware and Software Maintenance
Whenever, the hardware and software maintenance of the computer or computer network is being carried out, the following should be considered:
(1) Proper placement and installation of Information Technology equipment to reduce the effects of interference due to electromagnetic emanations.
(2) Maintenance of an inventory and configuration chart of hardware.
(3) Identification and use of security features implemented within hardware.
(4) Authorization, documentation, and control of change made to the hardware.
(5) Identification of support facilities including power and air conditioning.
(6) Provision of an uninterruptible power supply.
(7) Maintenance of equipment and services.
(8) Organisation must make proper arrangements for maintenance of computer hardware, software (both system and application) and firmware installed and used by them. It shall be the responsibility of the officer in charge of the operational site to ensure that contract for annual maintenance of hardware is always in place.
(9) Organisation must enter into maintenance agreements, if necessary, with the supplier of computer and communication hardware, software (both system and application) and firmware.
(10) Maintenance personnel will sign non-disclosure agreements.
(11) The identities of all hardware and software vendor maintenance staff should be verified before allowing them to carry out maintenance work.
(12) All maintenance personnel should be escorted within the operational site/computer system and network installation room by the authorized personnel of the organisation.
(13) After maintenance, any exposed security parameters such as passwords, user IDs, and accounts will be changed or reset to eliminate any potential security exposures.
(14) If the computer system, computer network or any of its devices is vulnerable to computer viruses as a result of performing maintenance, system managers or users shall scan the computer system and its devices and any media affected for viruses as a result of maintenance.
14. Purchase and Licensing of Hardware and Software
(1) Hardware and software products that contain or are to be used to enforce security, and intended for use or interface into any organisation system or network, must be verified to comply with these Information Technology Security Guidelines prior to the signing of any contract, purchase or lease.
(2) Software, which is capable of bypassing or modifying the security system or operating system, integrity features, must be verified to determine that they conform to these Information Technology Security Guidelines. Where such compliance is not possible, then procedures shall be in place to ensure that the implementation and operation of that software does not compromise the security of the system.
(3) There shall be procedures to identify, select, implement and control software (system and application software) acquisition and installation to ensure compliance with the Indian Copyright Act and Information Technology Security Guidelines.
(4) It is prohibited to knowingly install on any system whether test or production, any software which is not licensed for use on the specific systems or networks.
(5) No software will be installed and used on the system when appropriate licensing agreements do not exist, except during evaluation periods for which the user has documented permission to install and test the software under evaluation.
(6) Illegally acquired or unauthorized software must not be used on any computer, computer network or data communication equipment. In the event that any illegally acquired or unauthorized software is detected by the System Administrator or Network Administrator, the same must be removed immediately.
15. System Software
(1) All system software options and parameters shall be reviewed and approved by the management.
(2) System software shall be comprehensively tested and its security functionality validated prior to implementation.
(3) All vendor supplied default user IDs shall be deleted or password changed before allowing users to access the computer system.
(4) Versions of system software installed on the computer system and communication devices shall be regularly updated.
(5) All changes proposed in the system software must be appropriately justified and approved by an authorised party.
(6) A log of all changes to system software shall be maintained, completely documented and tested to ensure the desired results.
(7) Procedures to control changes initiated by vendors shall be in accordance with para 21 pertaining to “Change Management “.
(8) There shall be no standing “Write” access to the system libraries. All “Write” access shall be logged and reviewed by the System Administrator for dubious activities.
(9) System Programmers shall not be allowed to have access to the application system’s data and programme files in the production environment.
(10) Procedures to control the use of sensitive system utilities and system programmes that could bypass intended security controls shall be in place and documented. All usage shall be logged and reviewed by the System Administrator and another person independent of System Administrator for dubious activities.

16. Documentation Security
(1) All documentation pertaining to application software and sensitive system software and changes made therein shall be updated to the current time, accurately and stored securely. An up-to-date inventory list of all documentation shall be maintained to ensure control and accountability.
(2) All documentation and subsequent changes shall be reviewed and approved by an independent authorised party prior to issue.
(3) Access to application software documentation and sensitive system software documentation shall be restricted to authorised personnel on a “need-to-use” basis only.
(4) Adequate backups of all documentation shall be maintained and a copy of all critical documentation and manuals shall be stored off-site.
(5) Documentation shall be classified according to the sensitivity of its contents/implications.
(6) Organisations shall adopt a clean desk policy for papers, diskettes and other documentation in order to reduce the risks of unauthorised access, loss of and damage to information outside normal working hours.

17. Network Communication Security
(1) All sensitive information on the network shall be protected by using appropriate techniques. The critical network devices such as routers, switches and modems should be protected from physical damage.
(2) The network configuration and inventories shall be documented and maintained.
(3) Prior authorization of the Network Administrator shall be obtained for making any changes to the network configuration. The changes made in the network configuration shall be documented. The threat and risk assessment of the network after changes in the network configuration shall be reviewed. The network operation shall be monitored for any security irregularity. A formal procedure should be in place for identifying and resolving security problems.
(4) Physical access to communications and network sites shall be controlled and restricted to authorized individuals only in accordance with para 4.4 pertaining to “Physical Access”.
(5) Communication and network systems shall be controlled and restricted to authorized individuals only in accordance with para 6.2 – System Access Control.
(6) As far as possible, transmission medium within the Certifying Authority’s operational site should be secured against electro magnetic transmission. In this regard, use of Optical Fibre Cable and armoured cable may be preferred as transmission media as the case may be.
(7) Network diagnostic tools, e.g., spectrum analyzer, protocol analyzer should be used on a need basis.
18. Firewalls
(1) Intelligent devices generally known as “Firewalls” shall be used to isolate organisation’s data network with the external network. Firewall device should also be used to limit network connectivity for unauthorized use.
(2) Networks that operate at varying security levels shall be isolated from each other by appropriate firewalls. The internal network of the organization shall be physically and logically isolated from the Internet and any other external connection by a firewall.
(3) All firewalls shall be subjected to thorough test for vulnerability prior to being put to use and at least half-yearly thereafter.
(4) All web servers for access by Internet users shall be isolated from other data and host servers.

19. Connectivity
(1) Organisation shall establish procedure for allowing connectivity of their computer network or computer system to non-organisation computer system or networks. The permission to connect other networks and computer system shall be approved by the Network Administrator and documented.
(2) All unused connections and network segments should be disconnected from active networks. The computer system/personal computer or outside terminal accessing an organisation’s host system must adhere to the general system security and access control guidelines.
(3) The suitability of new hardware/software particularly the protocol compatibility should be assessed before connecting the same to the organisation’s network.
(4) As far as possible, no Internet access should be allowed to database server/ file server or server hosting sensitive data.
(5) The level of protection for communication and network resources should be commensurate with the criticality and sensitivity of the data transmitted.

20. Network Administrator
(1) Each organization shall designate a properly trained “Network Administrator” who will be responsible for operation, monitoring security and functioning of the network.
(2) Network Administrator shall regularly undertake the review of network and also take adequate measures to provide physical, logical and procedural safeguards for its security. Appropriate follow up of any unusual activity or pattern of access on the computer network shall be investigated promptly by the Network Administrator.
(3) System must include a mechanism for alerting the Network Administrator of possible breaches in security, e.g., unauthorized access, virus infection and hacking.
(4) Secure Network Management System should be implemented to monitor functioning of the computer network. Broadcast of network traffic should be minimized.
(5) Only authorized and legal software shall be used on the network.
(6) Shared computer systems, network devices used for business applications shall comply with the requirement established in para 6 – System Integrity and Security Measures.
21. Change Management
21.1 Change Control
(1) Procedures for tracking and managing changes in application software, system software, hardware and data in the production system shall be established. Organisational responsibilities for the change management process shall be defined and assigned.
(2) A risk and impact analysis, classification and prioritisation process shall be established.
(3) No changes to a production system shall be implemented until such changes have been formally authorised. Authorisation procedures for change control shall be defined and documented.
(4) Owners/Users shall be notified of all changes made to production system which may affect the processing of information on the said production system.
(5) Fall-back procedures in the event of a failure in the implementation of the change process shall be established and documented.
(6) Procedures to protect, control access and changes to production source code, data, execution statements and relevant system documentation shall be documented and implemented.
(7) Version changes of application software and all system software installed on the computer systems and all communication devices shall be documented. Different versions of application software and system software must be kept in safe custody.
21.2 Testing Of Changes To Production System
(1) All changes in computer resource proposed in the production system shall be tested and the test results shall be reviewed and accepted by all concerned parties prior to implementation.
(2) All user acceptance tests in respect of changes in computer resource in production system shall be performed in a controlled environment which includes: (i) Test objectives, (ii) A documented test plan, and (iii) acceptance criteria.
21.3 Review Of Changes
(1) Procedures shall be established for an independent review of programme changes before they are moved into a production environment to detect unauthorised or malicious codes.
(2) Procedures shall be established to schedule and review the implementation of the changes in computer resource in the production system so as to ensure proper functioning.
(3) All emergency changes/fixes in computer resource in the production system shall be reviewed and approved.
(4) Periodic management reports on the status of the changes implemented in the computer resourcde in the production system shall be submitted for management review.
22. Problem Management and Reporting
(1) Procedures for identifying, reporting and resolving problems, such as non-functioning of Certifying Authority’s system; breaches in Information Technology security; and hacking, shall be established and communicated to all personnel concerned. It shall include emergency procedures. Periodic reports shall be submitted for management review.
(2) A help desk shall be set up to assist users in the resolution of problems.
(3) A system for recording, tracking and reporting the status of reported problems shall be established to ensure that they are promptly managed and resolved with minimal impact on the user of the computing resources.

23. Emergency Preparedness
(1) Emergency response procedures for all activities connected with computer operation shall be developed and documented. These procedures should be reviewed periodically.
(2) Emergency drills should be held periodically to ensure that the documented emergency procedures are effective.

24. Contingency Recovery Equipment and Services
(1) Commitment shall be obtained in writing from computer equipment and supplies vendors to replace critical equipment and supplies within a specified period of time following a destruction of the computing facility.
(2) The business continuity plan shall be developed which inter alia include the procedures for emergency ordering of the equipment and availability of the services.
(3) The need for backup hardware and other peripherals should be evaluated in accordance to business needs.

25. Security Incident Reporting and Response
(1) All security related incidents must be reported to a central coordinator, appointed by the management to coordinate and handle security related incidents. This central coordinator shall be the single point of contact at the organization.
(2) All incidents reported, actions taken, follow-up actions, and other related information shall be documented.
(3) Procedures shall be defined for dealing with all security related incidents, including malicious software, break-ins from networks, software bugs which compromised the security of the system.

26. Disaster Recovery/Management
(1) Disaster recovery plan shall be developed, properly documented, tested and maintained to ensure that in the event of a failure of the information system or destruction of the facility, essential level of service will be provided. The disaster recovery framework should include:
(a) emergency procedures, describing the immediate action to be taken in case of a major incident
(b) fall back procedure, describing the actions to be taken to relocate essential activities or support services to a backup site
(c) restoration procedures, describing the action to be taken to return to normal operation at the original site

(2) The documentation should include:
(a) definition of a disaster;
(b) condition for activating the plan;
(c) stages of a crisis;
(d) who will make decisions in the crisis;
(e) role of individuals for each component of the plan;
(f) composition of the recovery team; and
(g) decision making process for return to normal operation.
(3) Specific disaster management plan for critical applications shall be developed, documented, tested and maintained on a regular basis.
(4) Responsibilities and reporting structure shall be clearly defined which will take effect immediately on the declaration of a disaster.
(5) Each component/aspect of the plan should have a person and a backup assigned to its execution.
(6) Periodic training of personnel and users associated with computer system and network should be conducted defining their roles and responsibilities in the event of a disaster.
(7) Test plan shall be developed, documented and maintained. Periodic tests shall be carried out to test the effectiveness of the procedures in the plan. The results of the tests shall be documented for management review.
(8) Disaster recovery plan should be updated regularly to ensure its continuing effectiveness.


Security Guidelines for Certifying Authorities

SCHEDULE-III

[See rule 19(2)]


SCHEDULE-IV
[See rule 23]

Form for Application for issue of Digital Signature Certificate

For Individual/Hindu Undivided Family Applicant

1. Full Name * [Name of the Karta in case of Hindu Undivided Family]
Last Name/Surname __________________________________
First Name ___________________________________
Middle Name ___________________________________

2. Have you ever been known by any other name? If Yes,
Last Name/Surname __________________________________
First Name ___________________________________
Middle Name ___________________________________

3. Address
Residential Address *
Flat/Door/Block No. ___________________________________
Name of Premises/Building/Village ___________________________________
Road/Street/Lane/Post Office ___________________________________
Area/Locality/Taluka/Sub-Division ___________________________________
Town/City/District ___________________________________
State/Union Territory __________________ Pin : __________ Telephone No. ___________________________________
Fax ___________________________________
Mobile Phone No. ___________________________________

Office Address *
Name of Office ___________________________________
Flat/Door/Block No. ___________________________________
Name of Premises/Building/Village ___________________________________
Road/Street/Lane/Post Office ___________________________________
Area/Locality/Taluka/Sub-Division ___________________________________
Town/City/District ___________________________________
State/Union Territory __________________ Pin : __________
Telephone No. ___________________________________
Fax ___________________________________
4. Address for Communication * Tick  as applicable A or B

5. Father’s Name *
Last Name/Surname __________________________________
First Name ___________________________________
Middle Name ___________________________________

6. Sex * (For Individual Applicant only) Tick  as applicable : Male / Female

7. Date of Birth (dd/mm/yyyy) * –/–/—-

8. Nationality * ___________________________________

9. In case of foreign national, visa details ___________________________________
___________________________________
10. Credit Card Details
Credit Card Type ___________________________________
Credit Card No. ___________________________________
Issued By ___________________________________

11. E-mail Address ___________________________________

12. Web URL address ___________________________________

13. Passport Details #
Passport No. ___________________________________
Passport issuing authority ___________________________________
Passport expiry date ___________________________________

14. Voter’s Identity Card No. # ___________________________________

15. Income Tax PAN no. # ___________________________________

16. ISP Details
ISP Name * ___________________________________
ISP’s Website Address, if any ___________________________________
Your User Name at ISP, if any ___________________________________

17. Personal Web page URL, if any ___________________________________

For Company /Firm/Body of Individuals/Association of Persons/ Local Authority

18. Registration Number * ___________________________________

19. Date of Incorporation/Agreement/Partnership * –/–/—-

20. Particulars of Business, if any: *
Head Office ___________________________________
Name of Office ___________________________________
Flat/Door/Block No. ___________________________________
Name of Premises/Building/Village ___________________________________
Road/Street/Lane/Post Office ___________________________________
Area/Locality/Taluka/Sub-Division ___________________________________
Town/City/District ______________________ Pin _________
State/Union Territory ___________________________________
Telephone No. ___________________________________
Fax ___________________________________
Web page URL, if any ___________________________________
No. of Branches ___________________________________
Nature of Business ___________________________________
___________________________________
___________________________________
___________________________________

21. Income Tax PAN No.* ___________________________________

22. Turnover in the last financial year Rs. ________________________________

23. Names, Addresses etc. of Partners/Members/Directors (For Information about more persons, please add separate sheet(s) in the format given below) *

Details of Partners/Members/Directors
No. of Partners/Members/Directors ___________________________________

Full Name
Last Name/Surname __________________________________
First Name ___________________________________
Middle Name ___________________________________
Address
Flat/Door/Block No. ___________________________________
Name of Premises/Building/Village ___________________________________
Road/Street/Lane/Post Office ___________________________________
Area/Locality/Taluka/Sub-Division ___________________________________
Town/City/District ___________________________________
State/Union Territory Pin ___________________________________
Telephone No. ___________________________________
Fax No. ___________________________________
Mobile Phone No. ___________________________________

Nationality ________________________________
In case of foreign national, Visa details_______________________________

Passport Details #
Passport No. ___________________________________
Passport issuing authority ___________________________________
Passport expiry date ___________________________________

Voter’s Identity Card No. # ___________________________________

Income Tax PAN no. # ___________________________________

E-mail Address ___________________________________

Personal Web page URL, if any ___________________________________

For Government Organisations/Agencies

24. Particulars of Organisation/Agency : *
Name of Organisation ___________________________________
Administrative Ministry/Department ___________________________________
Under State/Central Government ___________________________________
Flat/Door/Block No. ___________________________________
Name of Premises/Building/Village ___________________________________
Road/Street/Lane/Post Office ___________________________________
Area/Locality/Taluka/Sub-Division ___________________________________
Town/City/District ____________________ Pin __________
State/Union Territory ___________________________________
Telephone No. ___________________________________
Fax No. ___________________________________
Name of the Head of Organisation ___________________________________
Designation ___________________________________
E-mail Address ___________________________________

25. Bank Details
Bank Name * ___________________________________
Branch * ___________________________________
Bank Account No. * ___________________________________
Type of Bank Account * ___________________________________

26. Type of Digital Signature Certificate required * ______________________________

27. Any other detail ___________________________________

Date Signature of the Applicant

_____________________________________________________________________________
Instructions : 1. Columns marked with * are mandatory as applicable.
2. For the columns marked with #, details for at least one is mandatory.
3. Column No. 1 to 17 are to be filled up by individual applicants.
4. Column No. 18 to 23 are to be filled up if applicant is a Company/ Firm/ Body of Individuals/ Association of Persons/ Local Authority.
5. Column No. 24 is to be filled up if applicant is a Government organization.
6. Column No. 25 & 26 are to be filled up by all applicants.


Information Technology (Certifying Authorities) Rules, 2000

SCHEDULE—V

Glossary


The Official Languages (Use For Official Purposes Of The Union) Rules, 1976

Published vide G.S.R. 1052, dated 17.7.1976, published in the Gazette of India, Extraordinary, Part II, Section 3(i).

In exercise of the powers conferred by section 8 read with sub-section (4) of section 3 of the Official Languages Act, 1963 (19 of 1963), the Central Government hereby makes the following rules, namely:–

1. Short title, extent and commencement .-(1) These rules may be called the Official Languages (Use for Official Purposes of the Union) Rules, 1976.
(2) They shall extend to the whole of India except the State of Tamil Nadu.
(3) They shall come into force on the date of their publication in the Official Gazette.

2. Definitions .-In these rules, unless the context otherwise requires:–
(a) “Act” means the Official Languages Act, 1963 (19 of 1963);

(b) “Central Government Office” includes:–

(i) any Ministry, Department or office of the Central Government;

(ii) any office of a Commission, Committee or Tribunal appointed by the Central Government; and

(iii) any office of a corporation or company owned or controlled by the Central Government;

(c) “employee” means any person employed in a Central Government office;

(d) “notified office” means an office notified under sub-rule (4) of rule (10);

(e) “proficiency in Hindi” means proficiency in Hindi as described in rule 9;

[(f) “Region A” means the States of Bihar, Haryana, Himachal Pradesh, Madhya Pradesh, Rajasthan and Uttar Pradesh and the Union Territories of Andaman and Nicobar Islands and Delhi;

(g) “Region B” means the State of Gujarat, Maharashtra and Punjab and the Union territory of Chandigarh;

(h) “Region C” means the State and the Union territories other than those referred to in clauses (f) and (g);]

(i) “Working knowledge of Hindi” means working knowledge of Hindi as described in rule 10.

3. Communications to States, etc., other than to Central Government offices .-(1) Communications from a Central Government office to a State or a Union territory in Region `A’ or to any office (not being a Central Government office) or person in such State or Union territory shall, save in exceptional cases, be in Hindi, and if any communication is issued to any of them in English it shall be accompanied by a Hindi translation thereof.
(2) Communications from a Central Government office:–
(a) to a State or Union territory in Region `B’ or to any office (not being a Central Government office) in such State or Union territory shall ordinarily be in Hindi and if any communication is issued to any of them in English, it shall be accompanied by a Hindi translation thereof:

Provided that if any such State or Union territory desires the communications of any particular class or category or those intended for any of its offices, to be sent for a period specified by the Government of the State or Union territory concerned, in English, or in Hindi with a translation in the other language, such communication shall be sent in that manner;
(b) to any person in a State or Union territory of Region `B’ may be either in Hindi or English.

(3) Communications from a Central Government office to a State or Union territory in Region `C’ or to any office (not being a Central Government office) or person in such State shall be in English.
(4) Notwithstanding anything contained in sub-rules (1) and (2), communications from a Central Government office in Region “C”, to a State or Union territory of Region “A” or Region “B” or to any office (not being a Central Government office) or person in such State may be either in Hindi or in English:
Provided that communications in Hindi shall be in such proportion as the Central Government may, having regard to the number of persons having working knowledge of Hindi in such offices, the facilities for sending communications in Hindi and matters incidental thereto determine from time to time.

4. Communications between Central Government Offices .-Communications–
(a) between one Ministry or Department of the Central Government and another may be in Hindi or in English;

(b) between one Ministry or Department of the Central Government and attached or subordinate offices situated in Region “A” shall be in Hindi and in such proportion as the Central Government may, having regard to the number of persons having a working knowledge of Hindi in such offices, the facilities for sending communications in Hindi and matters incidental thereto, determine from time to time;

(c) between Central Government offices situated in Region “A” other than those specified in clause (a) or clause (b), shall be in Hindi;

(d) between Central Government offices situated in Region “A” and offices in Region “B” or Region “C” may be in Hindi or in English:

Provided that these communications shall be in Hindi in such proportion as the Central Government may, having regard to the number of persons having working knowledge of Hindi in such offices, the facilities for sending communications in Hindi and matters incidental thereto, determine from time to time;
(e) between Central Government offices situated in Region “B” or Region “C” may be in Hindi or English:

Provided that these communications shall be in Hindi in such proportion as the Central Government may, having regard to the number of persons having working knowledge of Hindi in such offices the facilities for sending communication in Hindi and matters incidental thereto, determine from time to time:
Provided that a translation of such communication in the other language shall:–
(i) where the communication is addressed to an office in Region “A” or Region “B” be provided, if necessary, at the receiving end;

(ii) where the communication is addressed to an office in Region “C” be provided alongwith such communication:

Provided further that no such translation in the other language shall be required to be provided if the communication is addressed to a notified office.

5. Replies to communications received in Hindi -Notwithstanding anything contained in rules 3 and 4, communications from a Central Government office in reply to communications in Hindi shall be in Hindi.
6. Use of both Hindi and English .-Both Hindi and English shall be used for all documents referred to in sub-section (3) of section 3 of the Act and it shall be the responsibility of the persons signing such documents to ensure that such documents are made, executed or issued both in Hindi and in English.

7. Applications, representations, etc -(1) An employee may submit an application, appeal or representation in Hindi or in English.
(2) Any Application, appeal or representation referred to in sub-rule (1) when made or signed in Hindi, shall be replied to in Hindi.
(3) Where an employee desires any order or notice relating to service matters (including disciplinary proceedings) required to be served on him to be in Hindi, or as the case may be, in English it shall be given to him in that language without undue delay.

8. Noting in Central Government offices -(1) A employee may record a note or minute on a file in Hindi or in English without being himself required to furnish a translation thereof in the other language.
(2) No Central Government employee possessing a working knowledge of Hindi may ask for an English translation of any document in Hindi except in the case of documents of legal or technical nature.
(3) If any question arises as to whether a particular document is of a legal or technical nature, it shall be decided by the Head of the Department or office.
(4) Notwithstanding anything contained in sub-rule (1), the Central Government may, by order specify the notified Offices where Hindi alone shall be used for noting, drafting and for such other official purposes as may be specified in the order by employees who possess proficiency in Hindi.

9. Proficiency in Hindi -An employee shall be deemed to posses proficiency in Hindi if:-
(a) he has passed the Matriculation or any equivalent or higher examination with Hindi as the medium of examination; or

(b) he has taken Hindi as an elective subject in the degree examination or any other examination equivalent to or higher than the degree examination; or

[(c) he declares himself to possess proficiency in Hindi and his controlling officer has verified it in the form annexed to these rule.]

10. Working knowledge of Hindi -(1) An employee shall be deemed to have acquired a working knowledge of Hindi:-
(a) if he has passed:-

(i) the Matriculation or an equivalent or higher examination with Hindi as one of the subjects; or

(ii) the Pragya examination conducted under the Hindi Teaching Scheme of the Central Government or when so specified by that Government in respect of any particular category of posts, any lower examination under that Scheme; or

(iii) any other examination specified on that behalf by the Central Government; or

(b) he declares himself to have acquired such knowledge and his controlling officer has verified it in the form annexed to these rules.

(2) The Staff of a Central Government office shall ordinarily be deemed, to have acquired a working knowledge of Hindi if eighty percent of the Staff working therein have acquired such knowledge.
(3) The Central Government or any officer specified in this behalf by the Central Government may determine whether the staff of a Central Government office has acquired a working knowledge of Hindi.
(4) The names of the Central Government offices, the staff whereof have acquired a working knowledge of Hindi, shall be notified in the Official Gazette:
Provided that the Central Government may if it is of opinion that the percentage of the staff working in a notified office and having working knowledge of Hindi has gone below the percentage specified in sub-rule (2) from any date, it may, by notification in the Official Gazette declare that the said office shall cease to be a notified office from that date.

11. Manuals, codes, other procedural literature, articles of stationery, etc -(1) All manuals, codes and other procedural literature relating to Central Government offices shall be printed or cyclostyled, as the case may be, and published both in Hindi and English in diglot form.
(2) The forms and headings of registers used in any Central Government office shall be in Hindi and in English.
(3) All name-plates, sign boards, letter-heads and inscriptions on envelopes and other items of stationery written, printed or inscribed for use in any Central Government office shall be in Hindi and in English:
Provided that the Central Government may, that is considered necessary to do so by general or special order exempt any Central Government Office from all or any of the provisions of this rule.

12. Responsibility for compliance -(1) It shall be the responsibility of the administrative head of each Central Government office:-
(i) to ensure that the provisions of the Act, these rules and directions issued under sub-rule (2) are properly complied with; and

(ii) to devise suitable and effective check points for this purpose.

(2) The Central Government may from time to time issue such directions to its employees and officers as may be necessary for the due compliance of the provisions of the Act and these rules.


[Form]

(See rules 9 and 10)

Declaration

I, ………………………………. (name) hereby declare that I possess proficiency in Hindi/have acquired a working knowledge of Hindi in view of the following :-Date :Place :

……………….

Signature

and Name and Designation

Delete whichever is not applicable

Verification By Controlling Officer

It is verified that Sh/Smt ………………………. possesses proficiency in Hindi/have acquired a working knowledge of Hindi.Date :Place :

……………….

Signature

and Name and Designation

Delete whichever is not applicable


Official Languages Act, 1963 (19 of 1963)

Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019

Published vide Notification No. G.S.R. 588(E), dated 21.8.2019

No. 05/2019 Central Excise-NT

G.S.R. 588(E). – In exercise of the powers conferred by sub-sections (1) and (2) of section 132 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby makes the following rules, namely:-

CONTENTS

TEXTS


1. Sh1. Short title and commencement.


2. Definitions.


3. Form of declaration under section 125.


4. Auto acknowledgement.


5. Constitution of designated committee.


6. Verification by designated committee and issue of estimate, etc.


7. Form and manner of making the payment.


8. Proof of withdrawal of appeal from High Court or Supreme Court.


9. Issue of discharge certificate.ort title and commencement.


1. Short title and commencement. – (1) These rules may be called the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019.
(2) They shall come into force on the 1st day of September, 2019.

2. Definitions. – In these rules, unless the context otherwise requires, –

(a) “Scheme” means the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, specified under Chapter V of the Finance (No.2) Act, 2019 (23 of 2019);

(b) “section” means the section of the Finance (No. 2) Act, 2019;

(c) “Form” means the Form annexed to these rules;

(d) Words and expressions used in these rules but not defined in these rules and defined in the Scheme shall have the meanings respectively assigned to them in the Scheme.

3. Form of declaration under section 125. – (1) The declaration under section 125 shall be made electronically at https://cbic-gst.gov.in in Form SVLDRS-1 by the declarant ,on or before the 31st December,2019.
(2) A separate declaration shall be filed for each case.

Explanation. – For the purpose of this rule, a

“case” means –
(a) a show cause notice, or one or more appeal arising out of such notice which is pending as on the 30th day of June, 2019; or

(b) an amount in arrears; or

(c) an enquiry or investigation or audit where the amount is quantified on or before the 30th day of June, 2019; or

(d) a voluntary disclosure.

4. Auto acknowledgement. – On receipt of declaration, an auto acknowledgement bearing a unique reference number shall be generated by the system.

5. Constitution of designated committee. – (1) The designated committee under section 126 shall consist of –
(a) the Principal Commissioner or Commissioner of Central Excise and Service Tax, as the case may be, and the Additional Commissioner or Joint Commissioner of Central Excise and Service Tax, as the case may be, in a case where the tax dues are more than rupees fifty lakh:

Provided that there shall be only one such designated committee in a Commissionerate of Central Excise and Service Tax;
(b) the Additional Commissioner or Joint Commissioner of Central Excise and Service Tax, as the case may be, and the Deputy Commissioner or Assistant Commissioner of Central Excise and Service Tax, as the case may be, in a case where the tax dues are rupees fifty lakh or less:

Provided that there will only be one such designated committee in a Commissionerate of Central Excise and Service Tax;

(c) the Principal Additional Director General (Adjudication) or Additional Director General (Adjudication), Directorate General of Goods and Services Tax Intelligence (DGGI), and Additional Director or Joint Director, Directorate General of Goods and Services Tax Intelligence(DGGI), Delhi.

(2) The members of the designated committee mentioned in clause (a) and (b) of sub-rule (1) shall be nominated by the Principal Chief Commissioner or Chief Commissioner of Central Excise and Service Tax, as the case may be.
(3) The members of the designated committee mentioned in clause (c) of sub-rule (1) shall be nominated by Pr. Director General or Director General, Directorate General of Goods and Services Tax Intelligence (DGGI), as the case may be.

6. Verification by designated committee and issue of estimate, etc. – (1) The declaration made under section 125, except when it relates to a case of voluntary disclosure of an amount of duty, shall be verified by the designated committee based on the particulars furnished by the declarant as well as the records available with the Department.
(2) The statement under sub-sections (1) and (4) of section 127, as the case may be, shall be issued by the designated committee electronically, within a period of sixty days from the date of receipt of the declaration under sub-rule (1) of rule 3, in Form SVLDRS-3 setting forth therein the particulars of the amount payable:

Provided that no such statement shall be issued in a case where the amount payable, as determined by the designated committee is nil and there is no appeal pending in a High Court or the Supreme Court.
(3) Where the amount estimated to be payable by the declarant exceeds the amount declared by the declarant, then, the designated committee shall issue electronically, within thirty days of the date of receipt of the declaration under sub-rule (1) of rule 3, in Form SVLDRS-2, an estimate of the amount payable by the declarant along with a notice of opportunity for personal hearing.
(4) If the declarant wants to indicate agreement or disagreement with the estimate referred to in sub-rule (3) or wants to make written submissions or waive personal hearing or seek an adjournment, he shall file electronically Form SVLDRS- 2A indicating the same:

Provided that if no such agreement or disagreement is indicated till the date of personal hearing and the declarant does not appear before the designated committee for personal hearing, the committee shall decide the matter based on available records.
(5) On receipt of a request for an adjournment under sub-rule (4), the designated committee may grant the same electronically in Form SVLDRS-2B:

Provided if the declarant does not appear before the designated committee for personal hearing after adjournment, the committee shall decide the matter based on available records.
(6) Within thirty days of the date of issue of Form SVLDRS-3, the designated committee may modify its order only to correct an arithmetical error or clerical error, which is apparent on the face of record, on such error being pointed out by the declarant or suo motu by issuing electronically a revised Form SVLDRS-3.

7. Form and manner of making the payment. – Every declarant shall pay electronically the amount, as indicated in Form SVLDRS-3 issued by the designated committee, within a period of thirty days from the date of its issue.

8. Proof of withdrawal of appeal from High Court or Supreme Court. – Proof of withdrawal of appeal or writ petition or reference before a High Court or the Supreme Court, as the case may be, under sub-section (7) of section 127 shall be furnished electronically by the declarant.

9. Issue of discharge certificate. – The designated committee on being satisfied that the declarant has paid in full the amount as determined by it and indicated in Form SVLDRS-3, and on submission of proof of withdrawal of appeal or writ petition or reference referred to in rule 8, if any, shall issue electronically in Form SVLDRS-4 a discharge certificate under sub-section (8) of section 127 within thirty days of the said payment and submission of the said proof, whichever is later:
Provided that in a case where Form SVLDRS-3 has not been issued by the designated committee by virtue of the proviso to sub-rule (2) of rule 6, the discharge certificate shall be issued within thirty days of the filing of declaration referred to in sub-rule (1) of rule 3.

Form SVLDRS-1

[Declaration under section 125 of the Finance Act (No. 2), 2019 read with rule 3 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019]

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

(Please read the Scheme carefully before filling the form)

Part-A

1.

Do you have a Central Excise or Service Tax Registration No.

Yes

No

2.

Name of the Declarant

3.

Address of the declarant

4.

Pin Code

5.

Mobile Number

6.

Email

7.

PAN

8.

Select a Commissionerate

Part B

1.

Central Excise or Service Tax Registration No.

2.

Name of the declarant

3.

Address of the declarant

4.

Pin Code

5.

Mobile Number

6.

Email

7.

PAN

8.

Please answer Yes or No:

1.

Have you been convicted for an offence for the matter for which this declaration is being made?

[Note: If you answer YES to this question, you are ineligible to proceed further under the Scheme.]

Yes

No

2.

Have you filed an application in the Settlement Commission for the case for which this declaration is being made?

[Note: If you answer YES to this question, you are ineligible to proceed further under the Scheme.]

Yes

No

3.

Are you seeking to make this declaration with respect to excisable goods set forth in the Fourth Schedule to the Central Excise Act, 1944 (specified petroleum and tobacco products)?

[Note: If you answer YES to this question, you are ineligible to proceed further under the Scheme.]

Yes

No

4.

Are you seeking to make this declaration with respect to a show cause notice of refund/erroneous refund?

[Note: If you answer YES to this question, you are ineligible to proceed further under the Scheme.]

Yes

No

5.

Whether final hearing with regard to a matter in adjudication or appeal has taken place on or before 30.06.2019 for the matter for which this declaration is being made?

[Note: If you answer YES to this question, you are ineligible to proceed further under the LITIGATION category.]

Yes

No

6.

Have you been subjected to any audit under the Central Excise Act,1944 or Chapter V of the Finance Act, 1994 in respect of the goods/services or both for which this declaration is being made?

[Note: If you answer YES to this question, you are ineligible to proceed further under the Voluntary Disclosure category.]

Yes

No

7.

Have you received any written communication from a Central Excise Officer with regard to any audit to be conducted?

[Note: If you answer YES to this question, you are ineligible to proceed further under the Voluntary Disclosure category.]

Yes

No

8.

Have you been subjected to any enquiry or investigation under the Central Excise Act,1944 or Chapter V of the Finance Act, 1994 in respect of the goods/services or both for which this declaration is being made by way of any of the following:

(a) search of premises

(b) issuance of summons

(c) requiring the production of accounts, documents or other evidence

(d) recording of statements

[Note: If you answer YES to this question, you are ineligible to proceed further under the Voluntary Disclosure category.]

Yes

No

9.

Have you filed any return for the period for which declaration is being made showing the amount of duty to be payable but not having paid it?

[Note: If you answer YES to this question, you are ineligible to proceed further under the Voluntary Disclosure category.]

Yes

No

10.

Have the tax dues with regard to the matter under enquiry, investigation or audit NOT been quantified on or before 30.06.2019?

[Note: If you answer YES to this question, you are ineligible to proceed further under the Investigation, Enquiry or Audit category.]

Yes

No

9.

Category of application

9.1 Litigation

9.1.1 SCN involving duty along with interest/late fee/penalty (if any) pending as on 30.06.2019 and final hearing not held before 30.06.2019

Whether the case is under adjudication by Pr. ADG/ADG (Adjudication), Delhi?

Yes

No

SCN No. & Date

Duty/Tax/ Cess

Amount of Duty/Tax/ Cess

Amount of Penalty

Amount of Late Fee

Amount of Deposit Made, If Any

Tax Dues Less Tax Relief

A

B

C

D

E

F

G

9.1.2 SCN involving penalty or late fee only pending as on 30.06.2019 and final hearing not held before 30.06.2019

SCN No. & Date

Amount of Penalty

Amount of Late Fee

Tax Dues Less Tax Relief

A

B

C

D

9.1.3 Appeal pending as on 30.06.2019, final gearing not held before 30.06.2019.

Appeal No. and Date of Filing

Forum

O-i-O No. and date

Duty/Tax/Ces s Confirmed in the O-i-O

Amount of Duty/Tax/ Cess

Whether Departmental Appeal is Pending in Relation to the O-i-O

A

A1

B

C

D

E

Duty/ Tax/Cess And amount Under dispute

Total amount of duty under dispute

Total amt. of penalty

Total amt. of late fee

Amount of Predeposit/ any other deposit of duty

Tax Dues minus Tax relief

F

G

H

I

J

K

Declarant’s Appeal

Departmental Appeal (Optional Field)

Duty/Tax/ Cess

Amt

Duty/ Tax/ Cess

Amt

9.2 Arrears

9.2.1 Appeal not filed or appeal having attained finality

Order No. and date of receipt

Forum

Duty/Tax/ Cess Confirmed in the O-i-O or O-i-A

Amount of Duty/Tax/ Cess

Amount of Penalty Imposed in the O-i-O or O-i-A

Amount of Late Fee Imposed in the O-i-O or O-i- A

Amount of Pre-deposit or Any Other Deposit of Duty

Tax Dues less Tax Relief

A

B

C

D

E

F

G

H

9.2.2 Tax Dues declared in return as payable but not paid

Period for which return was filed

Date on which return was filed

Description of Goods/ Services

Duty/Tax/ Cess declared as payable in the return but not paid

Amount declared as payable in the return but not paid

Tax Dues less Tax Relief

A

B

C

D

E

F

9.3 Investigation, Enquiry or Audit

9.3.1 Investigation by DGGI

Duty/Tax/Cess

Total Amount Quantified

Reference No. and Date of communication of Quantified Amount

Description of Goods/ Services

Issue Involved

Amount Deposited

Tax Dues less Tax Relief

A

B

C

D

E

F

G

9.3.2 Investigation by Commissionerate

Duty/Tax/Cess

Total Amount Quantified

Reference No. and Date of communication of Quantified Amount

Description of Goods/ Services

Issue Involved

Amount Deposited

Tax Dues less Tax Relief

A

B

C

D

E

F

G

9.3.3 Audit

Duty/Tax/Cess

Total Amount Quantified

Reference No. and Date of communication of Quantified Amount

Description of Goods/ Services

Issue Involved

Amount Deposited

Tax Dues less Tax Relief

A

B

C

D

E

F

G

9.4 Voluntary Disclosure

Duty/Tax/Cess

Total Amount

Period involved

Description of Goods/ Services

Issue involved

Tax Dues less Tax Relief

A

B

C

D

E

F

10.

Do you agree with the Tax Dues less Tax Relief calculated by the System?       Yes/No

11.

If you do not agree, state the reasons for disagreement:

12.

Amount of Tax Dues less Tax Relief as per your calculation

Verification

I declare that I have read and understood the SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019, and agree to abide by the provisions and conditions of the Scheme, and that the information given in this declaration is correct and complete and the amount of tax dues and other particulars shown therein are truly stated.

I shall pay the amount as may be determined by the Designated Authority under the Scheme.

Name of declarant/ authorized representative filing this declaration:

Date:
dd/mm/2019

PREVIEW

SUBMIT

Form SVLDRS-2

[Estimate under section 127 of the Finance (No.2) Act, 2019 read with rule 6 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 to be issued by the Designated Committee]

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

Declaration No………………………….SVLDRS-2 No………………………………….Commissionerate/DGGI, Delhi………………………Zone/DGGI, Delhi………………………………………Whereas Mr./Ms./M/s. ……………………………………… (hereinafter referred to as the declarant) having registration no./Non assessee code no…………….. has filed a Declaration No…………………… dated …..under section 125 of the Finance (No. 2) Act, 2019;Now, therefore, in exercise of the powers conferred by sub-section (2) of section 127 of the Finance (No. 2) Act, 2019, the designated committee, after consideration of facts on record, hereby determines the following amount estimated to be payable by the declarant towards full and final settlement of his/her/their tax dues covered by the said declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019:

Category

Description of Goods/ Services

Matter involved

Time period

Tax dues

Tax relief

Pre-deposit or any other deposit of duty

Estimated Amount Payable

A

B

C

D

E

F

G

H

Name* E1 Amount E2 Name* H1 Amt H2

*Name of Duty/Tax/Cess

Notice For Personal Hearing

If the Declarant does not agree with the Estimated Amount Payable, as determined by the designated committee, he is requested to appear for a Personal Hearing before the designated committee on …../……/2019 at ………… AM/PM at ……………………………………………..(address) to explain the reasons thereof. Please submit Form SVLDRS 2A in case any other date and time of personal hearing is desired.

Members of the Designated Committee

1. Name:

2. Name:

Designation:

Designation:

(This is a computer generated print. There is no need for a signature)

Place……………………….

Date………………………..

PREVIEW

dd/mm/2019

SUBMIT

Form SVLDRS-2A

[Written submissions, waiver of personal hearing and adjournment under section 127 of the Finance (No.2) Act, 2019 read with rule 6 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019]

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

1. Do you agree with the Estimate in SVLDRS-2 Number………..

Yes        No

2. Do you want make written submissions:

Yes        No

3. Written submission containing reasons for disagreement:

4. Do you want to upload documents in support of your submissions?

Yes        No

If Yes, Upload Documents

5. Do you want to waive personal hearing?

Yes        No

6. Do you want to seek an adjournment of personal hearing offered to you?

Yes        No

7. Indicate a preferred date for hearing:

8. Name of declarant/ authorized representative:

Date:

dd/mm/2019

PREVIEW

SUBMIT

Form SVLDRS-2B

[Intimation of personal hearing after adjournment under section 127 of the Finance (No.2) Act, 2019 read with rule 6 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019]

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

To,Mr./Ms./M/s………………………….Registration No………………………This is to inform that the Personal Hearing before the designated committee in relation to the subject Declaration No……………………..filed by you under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 has been fixed at …………….(AM/PM) on………………….(date) in the office of………………………………………..(address).Please note that in the event of failure to attend the Personal Hearing the designated committee shall take a decision in regard to your Declaration in accordance with the legal provisions on the basis of the facts on record without further reference to you.

Members of the Designated Committee

1. Name:

2. Name:

Designation:

Designation:

(This is a computer generated print. There is no need for a signature)

Place……………………….Date………………………..

PREVIEW

SUBMIT

Form SVLDRS-3

Statement under section 127 of the Finance (No.2) Act, 2019 read with rule 6 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 to be issued by the Designated Committee

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

Declaration No………………………….SVLDRS-3 No………………………………….Commissionerate/DGGI, Delhi………………………Zone/DGGI, Delhi………………………………………Whereas Mr./Ms./M/s. ………………………………………(hereinafter referred to as the declarant) having registration no./Non assessee code no……………..has filed a Declaration No…………………… dated ………under section 125 of the Finance (No. 2) Act, 2019;Now, therefore, in exercise of the powers conferred by sub-sections (1) and (4), as the case may be, of section 127 of the Finance (No. 2) Act, 2019, the designated committee, after consideration of relevant material, hereby determines the following amount is payable by the declarant towards full and final settlement of tax dues under ……………..(Central Excise Act, 1944 /Finance Act, 1994/Cess Act) covered by the said declaration under the Scheme:

Category

Description of Goods/ Services

Matter involved

Time period

Tax dues

Tax relief

Pre-deposit or any other deposit of duty

Estimated Amount Payable

A

B

C

D

E

F

G

H

Name* E1 Amount E2 Name* H1 Amt H2

*Name of Duty/Tax/Cess

Notes:(3) The Declarant is hereby directed to make payment of the amount payable within thirty days from the date of this Statement.(4) The Declarant has to withdraw the writ petition/appeal/reference before …………………..(mention the name of the High Court) High Court or the Supreme Court against any order in respect of the tax dues and furnish the proof of such withdrawal in accordance with the provisions contained in sub-section (7) of section 127 of the Finance (No. 2) Act, 2019;

Members of the Designated Committee

2. Name:

2. Name:

Designation:

Designation:

(This is a computer generated print. There is no need for a signature)

Place……………………….Date………………………..

PREVIEW

SUBMIT

For Declarant

Challan Link facility for duty payment …………………………Document Upload facility for proof of withdrawal of case…………………….

Name of declarant/ authorized representative:

Date:

dd/mm/2019

PREVIEW

SUBMIT

Form SVLDRS-4

[Discharge Certificate for Full and Final Settlement of Tax Dues under section 127 of the Finance (No. 2) Act, 2019 read with rule 9 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019]

Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019

Declaration No………………………….SVLDRS-4 No………………………………….Commissionerate/DGGI, Delhi………………………Zone/DGGI, Delhi………………………………………Whereas………………………………………………………………….(Name and address of the declarant) having registration number……………… had made a declaration under Section 125 of the Finance (No. 2) Act, 2019;And whereas the designated committee by issue of a statement dated ……………….. under Section 127 of the Finance (No. 2) Act, 2019 determined the amount of Rs. …………………………. (Rupees ……………….) payable by the declarant in accordance with the provisions of the Scheme towards full and final settlement of tax dues as per details given below:

Category

Description of Goods/ Services

Matter involved

Time period

Tax dues

Tax relief

Pre-deposit or any other deposit of duty

Estimated Amount Payable

A

B

C

D

E

F

G

H

Name* E1 Amount E2 Name* H1 Amt H2

And whereas the declarant has paid Rs. ………………………………………… (Rupees ……………….) being the amount payable determined by the designated committee under section 126 of the Finance (No. 2) Act, 2019;And whereas the declarant had filed an appeal before the ………………….. (mention the name of the Commissioner (Appeal) or the CESTAT (Branch name) against any order in respect of the tax dues and whereas the said appeal is deemed to be withdrawn in accordance with the provisions contained in sub-section (6) of section 127 of the Finance (No. 2) Act, 2019;ORAnd whereas the declarant had filed a writ petition/appeal/reference before …………………..(mention the name of the High Court) High Court or the Supreme Court against any order in respect of the tax dues and the declarant has withdrawn the said writ petition/appeal/reference and furnished proof of such withdrawal in accordance with the provisions contained in sub-section (7) of section 127 of the Finance (No. 2) Act, 2019;Now, therefore, in exercise of the powers conferred by sub-section (8) of section 127 of the Finance (No. 2) Act, 2019, the designated committee hereby issues this Discharge Certificate to the said declarant:-

(a) certifying the receipt of payment from the declarant towards full and final settlement of the tax dues determined in the Statement No…………dated………….in accordance with the Declaration no………dated……..made by the aforesaid declarant;

(b) discharging the declarant from the payment of any further duty, interest or penalty with respect to the aforesaid matter;

(c) granting immunity, subject to the provisions contained in the Scheme, from instituting any proceeding for prosecution for any offence under the Central Excise Act 1944/ Chapter V of the Finance Act 1994/– ———- Cess Act —-) or from the imposition of penalty under the said enactment, in respect of the aforesaid matter; and

(d) The provisions of sections 129 and 131 of the Finance (No.2) Act 2019 will be applicable with respect to this Discharge Certificate.

Members of the Designated Committee

3. Name:

2. Name:

Designation:

Designation:

(This is a computer generated print. There is no need for a signature)

Place……………………….Date………………………..

PREVIEW

SUBMIT

To

1.

The Declarant

2.

Adjudicating Officer

3.

Commissioner of Central Excise, Service Tax and CGST (jurisdictional)

4.

Chief Commissioner of Central Excise, Service Tax and CGST / Pr. Director General, DGGI

5.

Concerned Appellate Forum

NB: Delete whatever is not applicable.

READ MORE

Indian Corporate Law Service Rules, 2015

Published vide Notification No. G.S.R. 454(E), dated 4th June, 2015

G.S.R. 454(E). – In exercise of the powers conferred by the proviso to Article 309 of the Constitution and in supersession of the Indian Corporate Law Service Rules, 2008, except as respects things done or omitted to be done before such supersession, the President hereby makes the following rules, namely:-

  1. Short title and commencement. – (1) These rules may be called the Indian Corporate Law Service Rules, 2015.

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

2.  Definitions. – In these rules, unless the context otherwise requires, –

(a) “Commission” means the Union Public Service Commission;

(b) “Controlling Authority” means the Central Government in the Ministry of Corporate Affairs;

(c) “Departmental Promotion Committee” means a Departmental Promotion Committee specified in Schedule III to these rules;

(d) “Duty post” means any post, specified in Schedule I whether permanent or temporary;

(e) “Examination” means the Civil Services Examination held by the Commission for recruitment to Central Services Group ‘A’;

(f) “Government” means the Central Government;

(g) “Grade” means a grade specified in column (2) of Schedule I;

(h) “Other Backward Classes” shall comprise the classes and communities notified by the Central Government from time to time;

(i) “Regular service” in relation to any grade means the period or periods of service in that grade rendered after selection according to prescribed procedure for regular appointment to the grade and includes any period or periods during which an officer would have held a duty post in that grade but for his being on leave, deputation or otherwise not being available for holding such a post;

(j) “Schedule” means a schedule appended to these rules;

(k) “Scheduled Castes” and “Scheduled Tribes” shall have the meanings respectively assigned to them in clauses (24) and (25) of article 366 of the Constitution; and

(l) “Service” means the Indian Corporate Law Service constituted under rule 3.

3.  Constitution of Indian Corporate Law Service. – (1) The service, known as the Indian Corporate Law Service, shall comprise of five grades namely, Higher Administrative Grade, Senior Administrative Grade, Junior Administrative Grade, Senior Time Scale and Junior Time Scale.
(2) All the posts included in the service shall be classified as Group ‘A’ posts.

4.  Grades, authorised strength and its review. – (1) The duty posts included in the various grades of the Service, their number and the Level in the Pay Matrix or pay scale on the date of commencement of these rules shall be as specified in Schedule I.
(2) After the commencement of these rules, the authorised strength of the duty posts in the various grades shall be such as may, from time to time, be determined by the Government.
(3) The Government may, from time to time make such alteration in the sanctioned strength of the duty posts in various grades as it thinks necessary.
(4) The Controlling Authority may, in consultation with the Commission, include in the service such posts (other than those included in Schedule I) as may be deemed equivalent to the posts included in the service in status, grades, [Level in the Pay Matrix or pay scale] and professional context, or exclude from the service any posts included in the said Schedule.

(5) The Controlling Authority may, in consultation with the Commission, appoint an officer, whose post is included in the service under sub-rule (4), to the appropriate grade of the service on regular basis, as it thinks fit and fix his seniority in that grade in accordance with the general orders or instructions issued by the Government from time to time.

5.  Members of the Service. – (1) The following persons shall be the members of the Service, namely :-
(a) the existing officers of Indian Corporate Law Service holding duty posts in various grades of the Service on regular basis or holding lien on such posts on the date of commencement of these rules, shall deemed to have been appointed to the duty posts; and

(b) persons appointed to the duty posts under rule 6;

(2) A person referred to in clause (a) of sub-rule (1) shall be a member of the Service in the appropriate grade applicable to him.
(3) A person referred to in clause (b) of sub-rule (1) shall be a member of the Service in the appropriate grade applicable to him from the date of such appointment.
(4) The regular continuous service of officers referred to in sub-rule (1) in the respective corresponding Grades, rendered prior to the commencement of these rules, shall be counted as qualifying service for purpose of seniority, confirmation, promotion, non-functional up-gradation and pension.

6.  Future maintenance of the Service. – The posts in any of the grades shall be governed by and filled in the following manner, namely:-
(a) sixty per cent of the vacancies in the grade of Junior Time Scale shall be filled by direct recruitment on the basis of result of the examination and the remaining forty per cent vacancies arising in the grade shall be filled by promotion of regular incumbents of the posts as specified in Schedule II.

(b) Appointment in the grade of Senior Time scale and above in the Service except Junior Administrative Grade (Non-Functional Selection Grade) shall be made by promotion on selection basis from officers in the grade immediately below with the minimum qualifying service as specified in column (4) of Schedule II and on the basis of the recommendation of the Departmental Promotion Committee constituted in accordance with the Schedule III.

(c) The appointment to the grade of Junior Administrative Grade (Non-Functional Selection Grade) of the Service shall be made by placement based on seniority subject to suitability on the basis of eligibility prescribed in column (4) of the Schedule II and on the recommendation of a Screening Committee constituted in accordance with Schedule III.

(d) All officers shall have to complete a mandatory training of 2 to 4 weeks in the relevant area or field as specified by the Ministry of Corporate Affairs before promotion or placement to the grades of Junior Time Scale, Senior Time Scale, Junior Administrative Grade and Junior Administrative Grade (Non Functional Selection Grade).

7.  Non Functional Upgradation. – (1) Whenever an Indian Administrative Services Officer of the State or Joint Cadre is posted at the Centre to a particular grade [in Level 11 to 15 in the Pay Matrix or pay scale], the officers belonging to the batch of Indian Corporate Law Service who are senior by two years or more and have not so far been promoted to that particular grade shall be granted the same grade on non-functional basis from the date of posting of the Indian Administrative Services Officer in that particular grade at the Centre on the recommendation of the Departmental Screening Committee constituted in accordance with Schedule III.
(2) All the prescribed eligibility criteria and promotional norms including ‘benchmark’ for upgradation to a particular [Level in the Pay Matrix or pay scale] shall be met at the time of screening for grant of higher [Level in the Pay Matrix or pay scale] a per Annexure-I of the Office Memorandum No. AB.14017/64/2008-Estt. (RR) dated the 24th April, 2009 of the Department of Personnel and Training.
(3) The other terms and conditions for grant of higher [Level in the Pay Matrix or pay scale] on Non-Functional basis shall be as per the orders and instructions issued on the matter by the Central Government from time to time.

8.  Seniority. – (1) The relative seniority of a member of the Service, appointed to any grade of the Service under initial constitution of the Service referred to in clause (a) of rule 6 shall continue until altered, modified or amended by the Government:
Provided that if the seniority of any such member has not been specifically determined immediately before commencement of these rules, the same shall be determined by the Controlling Authority in accordance with the general orders or instructions issued by the Central Government from time to time.
(2) The seniority of persons appointed to various Grades of the Service on and from the date of commencement of these rules shall be determined in accordance with the general orders or instructions on seniority issued by the Government from time to time.

9.  Probation. – (1) Every officer on appointment to the Service either by direct recruitment or on promotion in the grade of Junior Time Scale of the Service shall be on probation for a period of two years:
Provided that the Controlling Authority may extend the period of probation in accordance with the orders or instructions issued by the Government from time to time in this regard:
Provided further that any decision for extension of the period of probation shall be taken ordinarily within eight weeks after the expiry of the previous period of probation and communicated in writing to the officer together with the reasons for so doing within the said period.
(2) On completion of the period of the probation or any extension thereof, the officers shall, if considered fit for permanent appointment be retained in his appointment on regular basis and be confirmed in due course against the available substantive vacancy.
(3) If during the period of probation or any extension thereof, as the case may be, the Government is of the opinion that an officer is not fit for permanent appointment, the Government may –
(a) if he was appointed by direct recruitment, discharge him from the Service;

(b) if he was appointed on promotion, revert him to the post held by him immediately before such appointment.

(4) During the period of probation or any extension thereof, the officer may be required by the Government to undergo such courses of training and instructions and to pass such examinations and tests as the Government may consider necessary as a condition for satisfactory completion of the probation.
(5) As regards other matters relating to probation, the members of the Service will be governed by the orders or instructions issued by the Government from time to time in this regard.

10.  Appointment to the Service. – All appointments to the Service shall be made by the Controlling Authority for all the duty posts in various grades of the Service.

11.  Liability for service in any part of India and other conditions of Service. – (1) The members appointed to the Service shall be liable to serve anywhere in India or outside.
(2) The conditions of service of the members of the Service in respect of matters for which no provision has been made in these rules shall be the same as are applicable from time to time, to the Group ‘A’ officers of the Central Civil Service.

12.  Deputation. – The Controlling Authority may require any member of the Service to hold for a specified period a post in any other Department of the Government or in any Corporation owned or controlled by the Government.

13.  Disqualification. – No person, –
(a) who, has entered into or contracted a marriage with a person having a spouse living; or

(b) who, having a spouse living, has entered into or contracted a marriage with any person, shall be eligible for appointment to the Service:

Provided that the Government may, if satisfied that such marriage is permissible under the personal law applicable to such person and the other party to the marriage and that there are other grounds for so doing, exempt any person from the operation of this rule.

14.  Power to relax. – Where the Government is of the opinion that it is necessary or expedient so to do, it may by order and for reasons to be recorded in writing, and in consultation with the Commission relax any of the provisions of these rules with respect to any class or category or persons.

15.  Saving. – Nothing in these rules shall affect reservation, relaxation of age limit and other concessions required to be provided for the Scheduled Castes, the Scheduled Tribes, Other Backward Classes, Ex-servicemen and other special categories of persons in accordance with the orders issued by the Government from time to time in this regard.

16.  Interpretation. – If any question relating to interpretation of these rules arise, it shall be decided by the Central Government in consultation with the Commission.

Schedule-I

[See rules 2(d) and 4]

Designation, Number and [Level in the Pay Matrix or pay scale] of duty posts included in the various grade of the Indian Corporate Law Service

S. No. [Level in the Pay Matrix or pay scale] Designation No. of posts
1 Higher Administrative Grade (HAG) ([Level 15 in pay matrix Rs. 1,82,200-2,24,100]) Director General of Corporate Affairs 1
2 Senior Administrative Grade (SAG) ([Level 14 in pay matrix Rs. 1,44,200-2,18,200] 1. Regional Director
2. Director of Inspection and Investigation
3. Director (Legal and Prosecution)
4. Director (Public Grievances)
10
3 Junior Administrative Grade (Non Functional Selection Grade) ( [Level 13 in pay matrix Rs. 1,18,500-2,14,100]) **
4 Junior Administrative Grade (JAG) ([Level 12 in pay matrix Rs. 78,800-2,09,200]) 1. Secretary, Company Law Board
2. Registrar of Companies
3. Official Liquidator
4. Joint Director
5.Registrar of Companies-cum-Official Liquidator
65
5 Senior Time Scale(STS) ( [Level 11 in pay matrix Rs. 67,700-2,08,700]) 1. Registrar of Companies
2. Official Liquidator 3.
Deputy Registrar of Companies
4. Deputy Official Liquidator
5. Deputy Director
6. Registrar of Companies-cum-Official Liquidator
80
6 Junior Time Scale (JTS) ( [Level 10 in pay matrix Rs. 56,100-1,77,500]) 1. Registrar of Companies
2. Official Liquidator
3. Registrar of Companies-cum-Official Liquidator
4. Assistant Registrar of Companies
5. Assistant Official Liquidator
6. Assistant Director
7. Bench Officer
137

Note: The Junior Administrative Grade (Selection Grade) is Non-functional and the maximum number of posts in this grade shall be equal to 30 per cent of the Senior Duty Posts (i.e. all duty posts at the level of Senior Time Scale and above in the service) and the maximum number of posts in this grade shall be limited to the number of sanctioned posts in the Junior Administrative Grade.

Schedule – II

[See rule 6]

(i) Method of recruitment, field of selection and minimum qualifying service in the next lower grade for appointment of officers on promotion to duty posts included in the various grades of the Indian Corporate Law Service.

(ii) Field of selection, minimum qualifying service and method for grant of Non-Functional Selection Grade to Junior Administrative Grade officers of the Indian Corporate Law Service.

S.No.

Grade Method of recruitment Whether by selection or non-selection Field of selection and the minimum qualifying service for promotion or grant of Non-Functional Selection Grade

1

Higher Administrative Grade (HAG) Promotion Selection Senior Administrative Grade officers with three years regular service in the grade Pay of [Level 14 in Pay Matrix Rs. 1,44,200-2,18,200], or
Officers with twenty–five years’ regular service in Group ‘A’ posts in the service out of which at least one year’s regular service should be in the Senior Administrative Grade, or
Officers with twenty-one years’ regular service in Group ‘A’ posts in the service out of which at least one year’s regular service should be in the Senior Administrative Grade for officers who had entered in the service at the level of Senior Time Scale, or
Officers with sixteen years’ regular service in Group ‘A’ posts in the service out of which at least one year’s regular service should be in the Senior Administrative Grade for officers who had entered in the service at the level of Junior Administrative Grade.

2

Senior Administrative Grade (SAG) Promotion Selection Junior Administrative Grade officers with eight years regular service in the [Level 12 in Pay Matrix Rs. 78,800-2,09,200] including Non-Functional Selection Grade, or
Officers with seventeen years regular service in Group ‘A’ posts in the service out of which at least four years’ regular service should be in the Junior Administrative Grade (including service rendered in the Non-Functional Selection Grade of the Junior Administrative Grade), or
Officers with thirteen years regular service in Group ‘A’ posts in the service out of which at least four years’ regular service should be in the Junior Administrative Grade (including service rendered in the Non-Functional Selection Grade of the Junior Administrative Grade) for officers who had entered in the service at the level of Senior Time Scale.

3

Junior Administrative Grade (Non-Functional Selection Grade) Placement subject to suitability

1. Officers in Junior Administrative Grade with five years’ regular service in Grade; or
2. Officers of the Junior Administrative Grade who have entered the fourteenth year of service as on the 1st January of the year calculated from the year of selection on the basis of which the officer was appointed or recruited to Group ‘A’ post; or
3. Officers of the Junior Administrative Grade who have entered the tenth year of service as on the 1st January of the year calculated from the year of selection on the basis of which the officer was appointed or recruited to Group ‘A’ posts in the case of officers who had entered in the service at the Senior Time Scale.

4

Junior Administrative Grade (JAG) Promotion Selection Senior Time Scale officers with five years regular service in the [Level 11 in Pay Matrix Rs. 67,700-2,08,700].

5

Senior Time Scale (STS) Promotion Selection Junior Time Scale officers with four years regular service in the [Level 10 in Pay Matrix Rs. 56,100-1,77,500].

6

Junior Time Scale (JTS) (i)*40 per cent. by promotion
(ii) 60 per cent. by direct recruitment (through Civil Services Examination conducted by Commission)
Selection

Examination

Promotion :
i) Senior Technical Assistant in the [Level 7 in Pay Matrix Rs. 44,900-1,42,400] with three years regular service.
ii) Company Prosecutor in the [Level 7 in Pay Matrix Rs. 44,900-1,42,400] with three years regular service.
iii) Superintendent-cum-Accountant in the [Level 6 in Pay Matrix Rs. 35,400-1,12,400] with eight years regular service.
iv) Investigating Officer in the [Level 7 in Pay Matrix Rs. 44,900-1,42,400] with three years regular service.

Note : 1. Officers who have completed five years of regular service in case of those who are directly recruited in the Junior Administrative Grade prior to coming into force of these rules shall also be considered for Junior Administrative Grade (Non-Functional Selection Grade).

Note : 2. Officers who have completed ten years of regular service in case of those who are directly recruited in the Senior Time Scale prior to coming into force of these rules and holding the post in the Junior Administrative Grade shall also be considered for Junior Administrative Grade (Non-Functional Selection Grade).

Note : 3. The Junior Administrative Grade Officers who entered the service by the method of promotion in the Junior Time Scale of Indian Corporate Law Service Group ‘A’ shall also be considered eligible for appointment in the Junior Administrative Grade (Non-Functional Selection Grade), provided they have entered the fourteenth year of service in Group ‘A’ by following the Rules governing seniority along with officers who entered the fourteenth year of service through the method of direct recruitment.

Note : 4. Where juniors who have completed their qualifying or eligibility service are being considered for promotion, to any of the above mentioned five promotion grade, the seniors would also be considered provided they are not short of the requisite qualifying service/eligibility service by more than half of such qualifying or eligibility service or two years, whichever is less, and have successfully completed probation period from promotion to the next higher grade along with their juniors who have already completed such qualifying/ eligibility service.

Note : 5. The eligibility list for promotion shall be prepared with reference to the date of completion of the prescribed qualifying service by the officers in the respective grade or post.

Schedule – III

[See rule 6]

(i) Composition of Departmental Promotion Committee for considering cases for promotion and confirmation in the Indian Corporate Law Service.

(ii) Composition of Selection Committee for considering cases for grant of Non Functional Selection Grade in the Indian Corporate Law Service.

(iii) Composition of Screening Committee for considering cases for grant of Non Functional Upgradation to officers of Indian Corporate Law Service.

S.No. Grade Departmental Promotion Committee/Selection Committee for considering cases of promotion/Non Functional Selection Grade Departmental Promotion Committee for considering confirmation Screening Committee for considering cases for grant of Non Functional Up-gradation
(1) (2) (3) (4) (5)
1 Higher Administrative Grade (HAG) Chairman – Chairman or Member, Union Public Service Commission
Member –Secretary, Ministry of Corporate Affairs
Member – Secretary, Ministry of Law and Justice, Department of Legal Affairs
Chairman–Secretary, Ministry of Corporate Affairs
Member – Secretary of any Ministry under Government of India
Member-Secretary of any Ministry under Government of India
2 Senior Administrative Grade (SAG) Chairman – Chairman or Member, Union Public Service Commission
Member –Secretary, Ministry of Corporate Affairs
Member – Director General Corporate Affairs or Additional Secretary, Ministry of Corporate Affairs
Chairman–Secretary, Ministry of Corporate Affairs
Member – Director General Corporate Affairs or Additional Secretary of any Ministry under Government of India
Member -Additional Secretary, Ministry of Corporate Affairs
3 Junior Administrative Grade (Non Functional Selection Grade) Chairman -Secretary, Ministry of Corporate Affairs
Member –Additional Secretary or Joint Secretary, Ministry of Corporate Affairs
Member – Regional Director (NR) or Joint Secretary, Ministry of Corporate Affairs
Member – Joint Secretary (AT & A), Department of Personnel and Training
Chairman – Secretary, Ministry of Corporate Affairs
Member -Additional Secretary or Joint Secretary, Ministry of Corporate Affairs
Member – Regional Director (NR) or Joint Secretary, Ministry of Corporate Affairs
4 Junior Administrative Grade (JAG) Chairman – Chairman or Member, Union Public Service Commission
Member –Additional Secretary or Joint Secretary, Ministry of Corporate Affairs
Member – Regional Director (NR) or Joint Secretary, Ministry of Corporate Affairs
Chairman–Secretary, Ministry of Corporate Affairs
Member – Additional Secretary or Joint Secretary, Ministry of Corporate Affairs
Member –Regional Director (NR) or Joint Secretary, Ministry of Corporate Affairs
5 Senior Time Scale (STS) Chairman –Additional Secretary or Joint Secretary, Ministry of Corporate Affairs
Member –Director or Deputy Secretary, Ministry of Corporate Affairs
Member – Joint Director, Ministry of Corporate Affairs
Chairman-Secretary, Ministry of Corporate Affairs
Member – Joint Secretary, Ministry of Corporate Affairs
Member – Joint Director, Ministry of Corporate Affairs
6 Junior Time Scale (JTS) Chairman – Chairman or Member, Union Public Service Commission
Member –Director or Deputy Secretary, Ministry of Corporate Affairs
Member – Joint Director or Deputy Secretary, Ministry of Corporate Affairs
Chairman -Additional Secretary or Joint Secretary, Ministry of Corporate Affairs
Member – Director or Deputy Secretary, Ministry of Corporate Affairs
Member – Joint Director or Deputy Secretary, Ministry of Corporate Affairs

The General Provident Fund (Central Service) Rules, 1960

Published vide Notification S.O. 300, dated December 1, 1960

1. Short title and commencement. – (a) These rules may be called the General Provident Fund (Central Services) Rules, 1960.

(b) They shall be deemed to have come into force on the 1st April, 1960.

2. Definitions. – (1) In these Rules unless the context otherwise requires-

(a) “Accounts Officer” means the officer to whom the duty to maintain the Provident Fund Account of the subscriber has been assigned by Government or the Comptroller and Auditor-General of India, as the case may be.

Note. – In relation to those subscribers who are officers borne on the cadre of the Indian Audit and Accounts Department or officers belonging to Group ‘A’, ‘B’ or ‘C’ Service and borne on the cadres of those Union Territory Administrations where the Provident Fund Accounts have not been departmentalized, the duty to maintain the Provident Fund Accounts shall be assigned by the Comptroller and Auditor-General of India. In relation to the other subscribers, this duty shall be assigned by Government.

(b) Save as otherwise expressly provided “emoluments” means pay, leave salary, or subsistence grant as defined in the Fundamental Rules and includes dearness pay appropriate to pay, leave salary or subsistence grant, if admissible, and any remuneration of the nature of pay received in respect or foreign service.

(c) “Family” means-

(i) in the case of a male subscriber, the wife or wives, parents, children, minor brothers, unmarried sisters, deceased son’s widow and children and where no parents of the subscriber is alive, a paternal grandparent:

Provided that if a subscriber proves that his wife has been judicially separated from him or has ceased under the customary law of the community, to which she belongs to be entitled to maintenance she shall henceforth be deemed to be no longer a member of the subscriber’s family in matters to which these rules relate unless the subscriber subsequently intimates, in writing to the Accounts Officer that she shall continue to be so regarded;

(ii) in the case of a female subscriber, the husband, parents, children, minor brothers, unmarried sisters, deceased son’s widow and children and where no parents of the subscriber is alive, a paternal grandparent:

Provided that if a subscriber by notice in writing to the Accounts Officer expresses her desire to exclude her husband from her family, the husband shall henceforth be deemed to be no longer a member of the subscriber’s family in matters to which these rules relate, unless the subscriber subsequently cancels such notice in writing.

Note. – “Child” means a legitimate child and includes an adopted child, where adoption is recognized by the personal law governing the subscriber [or a ward under the Guardians and Wards Act, 1890 (8 of 1890), who lives with the Government servant and is treated as a member of the family and to whom the Government servant has, through a special will, given the same status as that of a natural born child].

(d) “Fund” means the General Provident Fund.

(e) “Leave” means any variety of leave recognized by the Fundamental Rules or the Civil Service Regulations or the Revised Leave Rules, 1933.

(f) “Year” means a financial year.

(2) Any other expression used in these rules which is defined either in the Provident Funds Act, 1925 (19 of 1925) or in the Fundamental Rules is used in the sense therein defined.
(3) Nothing in these rules shall be deemed to have the effect of terminating the existence of the General Provident Fund as heretofore existing or of constituting any new Fund.

3. Constitution of the Fund. – (1) The Fund shall be maintained in rupees.
(2) All sums paid into the Fund under these rules shall be credited in the books of Government to an account named “The General Provident Fund”. Sums of which payment has not been taken within six months after they become payable under these rules shall be transferred to “Deposits” at the end of the year and treated under the ordinary rules relating to deposits.

4. Conditions of eligibility. – All temporary Government servants after a continuous service of one year, all re-employed pensioners (other than those eligible for admission to the Contributory Provident Fund) and all permanent Government servants shall subscribe to the Fund:

Provided that no such servant as has been required or permitted to subscribe to a Contributory Provident Fund shall be eligible to join or continue as a subscriber to the Fund, while he retains his right to subscribe to such a Fund:

Provided further that a temporary Government servant, who is borne on an establishment or factory to which the provisions of Employees’ Provident Funds Scheme, 1952, framed under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952), would apply or would have applied but for the exemption granted under Section 17 of the said Act, shall subscribe to the General Provident Fund if he has completed six months’ continuous service or has actually worked for not less than 120 days during a period of six months or less in such establishment or factory or in any other establishment or factory to which the said Act applies, under the same employer or partly in one and partly in the other.

Provided also that nothing contained in these rules shall apply to Government servant appointed on or after the 1st day of January, 2004.

Explanation. – For the purposes of this rule “continuous service” shall have the same meaning assigned to it in the Employees’ Provident Funds Scheme, 1952, and the period of work for 120 days shall be computed in the manner specified in the said scheme and shall be certified by the employer.

Note 1. – Apprentices and Probationers shall be treated as temporary Government servants for the purpose of this rule.

Note 2. – A temporary Government servant who completes one year of continuous service during the middle of a month shall subscribe to the Fund from the subsequent month.

Note 3. – Temporary Government servants (including Apprentices and Probationers) who have been appointed against regular vacancies and are likely to continue for more than a year may subscribe to the General Provident Fund any time before completion of one year’s service.

5. Nominations. – (1) A subscriber shall, at the time of joining the Fund, send to the Accounts Officer through the Head of Office a nomination conferring on one or more persons the right to receive the amount that may stand to his credit in the Fund in the event of his death, before that amount has become payable or having become payable has not been paid:
Provided that where a subscriber is a minor, he shall be required to make the nomination only on his attaining the age of majority:
Provided further that a subscriber who has a family at the time of making the nomination shall make such nomination only in favour of a member or members of his family:

Provided further that the nomination made by the subscriber in respect of any other Provident Fund to which he was subscribing before joining the Fund shall, if the amount to his credit in such other fund has been transferred to his credit in the Fund, be deemed to be a nomination duly made under this rule until he makes a nomination in accordance with this rule.

(2) If a subscriber nominates more than one person under sub-rule (1), he shall specify in the nomination the amount or share payable to each of the nominees in such manner as to cover the whole of the amount that may stand to his credit in the Fund at any time.

(3) Every nomination shall be made in the Form set forth in the First Schedule.

(4) A subscriber may at any time cancel a nomination by sending a notice in writing to the Accounts Officer. The subscriber shall, along with such notice or separately, send a fresh nomination made in accordance with the provisions of this rule.

(5) A subscriber may provide in a nomination-
(a) in respect of any specified nominee, that in the event of his predeceasing the subscriber, the right conferred upon that nominee shall pass to such other person or persons as may be specified in the nomination, provided that such other person or persons shall, if the subscriber has other members of his family, be such other member or members. Where the subscriber confers such a right on more than one person under this clause, he shall specify the amount or share payable to each of such persons in such a manner as to cover the whole of the amount payable to the nominee.

(b) that the nomination shall become invalid in the event of the happening of a contingency specified therein:

Provided that if at the time of making the nomination the subscriber has only one member of the family, he shall provide in the nomination that the right conferred upon the alternate nominee under Clause (a) shall become invalid in the event of his subsequently acquiring other member or members in his family.
(6) Immediately on the death of a nominee in respect of whom no special provision has been made in the nomination under Clause (a) of sub-rule (5) or on the occurrence of any event by reason of which the nomination becomes invalid in pursuance of Clause (b) of sub-rule (5) or the proviso thereto, the subscriber shall send to the Accounts Officer a notice in writing cancelling the nomination, together with a fresh nomination made in accordance with the provisions of this rule.
(7) Every nomination made, and every notice of cancellation given by a subscriber shall, to the extent that it is valid, take effect on the date on which it is received by the Accounts Officer.
Note. – In this rule, unless the context otherwise requires, “person” or “persons” shall include a company or association or body of individuals, whether incorporated or not. It shall also include a Fund such as the Prime Minister’s National Relief Fund or any charitable or other Trust or Fund, to which nomination may be made through the Secretary or other executive of the said Funds or Trust authorized to receive payments.

6. Subscriber’s Account. – An account shall be opened in the name of each subscriber in which shall be shown-
(i) his subscriptions;

(ii) interest, as provided by Rule 11, on subscriptions;

(iii) bonus, as provided by Rule 11-A on subscriptions; and

(iv) advances and withdrawals from the Fund.

7. Conditions of subscriptions. – (1) A subscriber shall subscribe monthly to the Fund except during the period when he is under suspension:
Provided that a subscriber may, at his option, not subscribe during leave which either does not carry any leave salary or carries leave salary equal to or less than half pay or half average pay:

Provided further that a subscriber on reinstatement after a period passed under suspension shall be allowed the option of paying in one lump sum, or in instalments, any sum not exceeding the maximum amount of arrear subscriptions payable for that period.

Note 1. – Group ‘C’ and Group ‘D’ employees of the Survey of India who are sent on departmental leave need not subscribe to the Fund, during the period of such leave.

Note 2. – The holder of a seasonal post in an establishment need not subscribe to the Fund, during the period of his unemployment.

Note 3. – A subscriber need not subscribe during a period treated as dies non.

(2) The subscriber shall intimate his election not to subscribe during the leave referred to in the first proviso to sub-rule (1) in the following manner:-
(a) if he is an officer who draws his own bills, by making no deduction on account of subscription in his first pay bill drawn after proceeding on leave;

(b) if he is not an officer who draws his own pay bills, by written communication to the Head of his Office before he proceeds on leave.

Failure to make due and timely intimation shall be deemed to constitute an election to subscribe.
The option of a subscriber intimated under this sub-rule shall be final.
(3) A subscriber who has under Rule 32 withdrawn the amount standing to his credit in the Fund shall not subscribe to the Fund after such withdrawal unless he returns to duty.
(4) Notwithstanding anything contained in sub-rule (1) a subscriber shall not subscribe to the Fund for the month in which he quits service unless, before the commencement of the said month, he communicates to the Head of Office in writing his option to subscribe for the said month.

8. Rates of Subscription. – (1) The amount of subscription shall be fixed by the subscriber himself, subject to the following conditions, namely:-
(a) It shall be expressed in whole rupees;

(b) It may be any sum, so expressed not less than 6 per cent of his emoluments and not more than his total emoluments:

Provided that in the case of a subscriber who has previously been subscribing to a Government Contributory Provident Fund at the higher rate of 8 per cent, it may be any sum, so expressed, not less than 8-1/3 per cent, of his emoluments and not more than his total emoluments.
(c) When a Government servant elects to subscribe at the minimum rate of 6 per cent, or 8-1/3 per cent, as the case may be, the fraction of a rupee will be rounded to the nearest whole rupee, 50 p. counting as the next higher rupee.

(2) For the purpose of sub-rule (1), the emoluments of a subscriber shall be-
(a) in the case of a subscriber who was in Government service on the 31st March of the preceding year, the emoluments to which he was entitled on that date:

Provided that-
(i) if the subscriber was on leave on the said date and elected not to subscribe during such leave or was under suspension on the said date, his emoluments shall be the emoluments to which he was entitled on the first day after his return to duty;

(ii) if the subscriber was on deputation out of India on the said date or was on leave on the said date and continues to be on leave and has elected to subscribe during such leave, his emoluments shall be the emoluments to which he would have been entitled had he been on duty in India;

(b) in the case of a subscriber who was not in Government service on the 31st March of the preceding year, the emoluments to which he was entitled on the day he joins the Fund.

(3) The subscriber shall intimate the fixation of the amount of his monthly subscription in each year in the following manner:-
(a) If he was on duty on the 31st March of the preceding year, by the deduction which he makes in this behalf from his pay bill for that month;

(b) If he was on leave on the 31st March of the preceding year, and elected not to subscribe during such leave, or was under suspension on that date, by the deduction which he makes in this behalf from his first pay bill after his return to duty;

(c) If he has entered Government service for the first time during the year, by the deduction which he makes in this behalf, from his pay bill for the month during which he joins the Fund;

(d) If he was on leave on the 31st March of the preceding year, and continues to be on leave and has elected to subscribe during such leave, by the deduction which he causes to be made in this behalf from his salary bill for that month;

(e) If he was on foreign service on the 31st March of the preceding year, by the amount credited by him into the treasury on account of subscription for the month of April in the current year;

(4) The amount of subscription so fixed may be-
(a) reduced once at any time during the course of the year;

(b) enhanced twice during the course of the year; or

(c) reduced and enhanced as aforesaid:

Provided that when the amount of subscription is so reduced, it shall not be less than the minimum prescribed in sub-rule (1):

Provided further that if a subscriber is on leave without pay or leave on half pay or half average pay for a part of a calendar month and he has elected not to subscribe during such leave, the amount of subscription payable shall be proportionate to the number of days spent on duty including leave, if any, other than those referred to above.

9. Transfer to Foreign Service or Deputation out of India. – When a subscriber is transferred to foreign service or sent on deputation out of India, he shall remain subject to the rules of the Fund in the same manner as if he were not so transferred or sent on deputation.

10. Realization of subscriptions. – (1) When emoluments are drawn from a Government treasury in India or from an authorized office of disbursement outside India, recovery of subscriptions on account of these emoluments and of the principal and interest of advances shall be made from the emoluments themselves.
(2) When emoluments are drawn from any other source, the subscriber shall forward his dues monthly to the Accounts Officer:
Provided that in the case of a subscriber on deputation to a body corporate, owned or controlled by Government, the subscriptions shall be recovered and forwarded to the Accounts Officer by such body.
(3) If a subscriber fails to subscribe with effect from the date on which he is required to join the Fund or is on default in any month or months during the course of a year otherwise than is provided in Rule 7, the total amount due to the Fund on account of arrears of subscription shall, with interest thereon at the rate provided in Rule 11, forthwith be paid by the subscriber to the Fund or in default be ordered by the Accounts Officer to be recovered by deduction from the emoluments of the subscriber by instalments or otherwise, as may be directed by the authority competent to sanction an advance for the grant of which special reasons are required under sub-rule (2) of Rule 12:
Provided that subscribers whose deposits in the Fund carry no interest shall not be required to pay any interest.

11. Interest. – (1) Subject to the provisions of sub-rule (5), Government shall pay to the credit of the account of a subscriber interest at such rate as may be determined for each year according to the method of calculation prescribed from time to time by the Government of India;

Provided that, if the rate of interest determined for a year is less than 4 per cent, all subscribers to the Fund in the year preceding that for which the rate has for the first time been fixed at less than 4 per cent, shall be allowed interest at 4 per cent:
Provided further that a subscriber who was previously subscribing to any other Provident Fund of the Central Government and whose subscriptions, together with interest thereon, have been transferred to his credit in his Fund under Rule 35, shall also be allowed interest at 4 per cent, if he had been receiving that rate of interest under the rules of such other Fund under a provision similar to that of the first proviso to this rule.

(2) Interest shall be credited with effect from last day in each year in the following manner:-
(i) on the amount to the credit of a subscriber on the last day of the preceding year, less any sums withdrawn during the current years – interest for twelve months;

(ii) on sums withdrawn during the current year – interest from the beginning of the current year up to the last day of the month preceding the month of withdrawal;

(iii) on all the sums credited to the subscriber’s account after the last day of the preceding year – interest from the date of deposit up to the end of the current year;

(iv) the total amount of interest shall be rounded to the nearest whole rupee (fifty paise counting as the next higher rupee):

Provided that when the amount standing to the credit of a subscriber has become payable, interest shall thereupon be credited under this rule in respect only of the period from the beginning of the current year or from the date of deposit, as the case may be, up to the date on which the amount standing to the credit of the subscriber became payable.

(3) In this rule, the date of deposit shall in the case of recoveries from emoluments be deemed to be the first day of the month in which it is recovered, and in the case of amounts forwarded by the subscriber, shall be deemed to be the first day of the month of receipt, it is received on or after the fifth day of that month, the first day of the next succeeding month:

Provided that where there has been delay in the drawal of pay or leave salary and allowances of a subscriber and consequently in the recovery of his subscription towards the Fund, the interest on such subscriptions shall be payable from the month in which the pay or leave salary of the subscriber was due under the rules, irrespective of the month in which it was actually drawn:

Provided further that in the case of an amount forwarded in accordance with the proviso to sub-rule (2) of Rule 10, the date of deposit shall be deemed to be the first day of the month if it is received by the Accounts Officer before the fifteenth day of that month:

Provided further that where the emoluments for a month are drawn and disbursed on the last working day of the same month, the date of deposit shall, in the case of recovery of his subscriptions, be deemed to be the first day of the succeeding month.
(4) In addition to any amount to be paid under Rules 31, 32 or 33, interest thereon up to the end of the month preceding that in which the payment is made, or up to the end of the sixth month after the month in which such amount, became payable whichever of these periods be less, shall be payable to the person to whom such amount is to be paid:

Provided that where the Accounts Officer has intimated to that person (or his agent) a date on which he is prepared to make payment in cash, or has posted a cheque in payment to that person, interest shall be payable only up to the end of the month preceding the date so intimated, or the date of posting the cheque, as the case may be:

Provided further that where a subscriber on deputation to a body corporate, owned or controlled by the Government or an autonomous organization registered under the Societies Registration Act, 1860 (21 of 1860), is subsequently absorbed in such body corporate or organization with effect from a retrospective date, for the purpose of calculating the interest due on the Fund accumulations of the subscriber, the date of issue of the orders regarding absorption shall be deemed to be the date on which the amount to the credit of the subscriber became payable subject, however, to the condition that the amount recovered as subscription during the period commencing from the date of absorption and ending with the date of issue of orders of absorption shall be deemed to be subscription to the Fund only for the purpose of awarding interest under this sub-rule.

Note. – Payment of interest on the Fund balance beyond a period of 6 months may be authorized by-

(a) the Head of Accounts Office (which expression includes the Pay and Accounts Officer, where there is one) up to a period of one year; and

(b) the immediate superior to the Head of Accounts Office (which expression includes a Controller of Accounts, where there is one or the Financial Adviser to the concerned Administrative Ministry or Department) up to any period;

after he has personally satisfied himself that the delay in payment was occasioned by circumstances beyond the control of the subscriber or the person to whom such payment was to be made, and in every such case the administrative delay involved in the matter shall be fully investigated and action, if any required taken.

(5) Interest shall not be credited to the account of a subscriber if he informs the Accounts Officer that he does not wish to receive it; but if he subsequently asks for interest, it shall be credited with effect from the first day of the year in which he asks for it.
(6) The interest on amounts which under sub-rule (3) of Rule 10, Rule 31 or Rule 32 are replaced to the credit of the subscriber in the Fund, shall be calculated at such rates as may be successively prescribed under sub-rule (1) of this rule and so far as may be in the manner described in this rule.
(7) In case a subscriber is found to have drawn from the Fund an amount in excess of the amount standing to his credit on the date of the drawal, the overdrawn amount, irrespective of whether the overdrawal occurred in the course of an advance or a withdrawal or the final payment from the Fund, shall be repaid by him with interest thereon in one lump sum or in default, be ordered to be recovered, by deduction in one lump sum, from the emoluments of the subscriber. If the total amount to be recovered is more than half of the subscriber’s emoluments, recoveries shall be made in monthly instalments of moieties of his emoluments till the entire amount together with interest is recovered. For this sub-rule, the rate of interest to be charged on overdrawn amount would be 2 ½% over and above the normal rate on Provident Fund balance under sub-rule(1). The interest realized on the overdrawn amount shall be credited to Government account, under a distinct sub-head “Interest on overdrawals from Provident Fund” under the Head “049-Interest Receipts-C-Other interest receipts of Central Government – Other Receipts”.

12. Advances from the fund. – (1) The appropriate sanctioning authority may sanction the payment to any subscriber of an advance consisting of a sum of whole rupees and not exceeding in amount three months’ pay or half the amount standing to his credit in the Fund, whichever is less, for one or more of the following purposes:-
(a) to pay expenses in connection with the illness, (confinement) or a disability, including where necessary, the travelling expenses of the subscriber and members of his family or any person actually dependent on him;

(b) to meet cost of higher education, including where necessary, the travelling expenses of the subscriber and members of his family or any person actually dependent on him in the following cases, namely:-

(i) for education outside India for academic, technical, professional or vocational course beyond the High School stage; and

(ii) for any medical, engineering or other technical or specialized course in India beyond the High School stage, provided that the course of study is for not less than three years;

(c) to pay obligatory expenses on a scale appropriate to the subscriber’s status which by customary usage the subscriber has to incur in connection with betrothal or marriages, funerals or other ceremonies;

(d) to meet the cost of legal proceedings instituted by or against the subscriber, any member of his family or any person actually dependent upon him, the advance in this case being available in addition to any advance admissible for the same purpose from any other Government source.

(e) to meet the cost of the subscriber’s defence where he engages a legal practitioner to defend himself in an enquiry in respect of any alleged official misconduct on his part.

[(f) to purchase consumer durables such as TV, VCRNCP, washing machines, cooking range, geysers and computers.]

[(g) to meet the expenses for visiting places which, to the satisfaction of the sanctioning authority, are considered as places of pilgrimage or places of eminence of any religion.]

(1A) The President may, in special circumstances, sanction the payment to any subscriber of an advance if he is satisfied that the subscriber concerned requires the advance for reasons other than those mentioned in sub-rule (1).
(2) An advance shall not, except for special reasons to be recorded in writing, be granted to any subscriber in excess of the limit laid down in sub-rule (1) or until repayment of the last instalment of any previous advance.
(3) When an advance is sanctioned under sub-rule (2) before repayment of last instalment of any previous advance is completed, the balance of any previous advance not recovered shall be added to the advance so sanctioned and the instalments for recovery shall be fixed with reference to the consolidated amount.
(4) After sanctioning the advance, the amount shall be drawn on an authorization from the Accounts Officer in case where the application for final payment had been forwarded to the Accounts Officer under Clause (ii) of sub-rule (3) of Rule 34.

Note 1. – For the purpose of this rule, pay includes dearness pay where admissible.

Note 2. – The appropriate sanctioning authority for the purpose of this rule is specified in the Fifth Schedule.

Note 3. – A subscriber shall be permitted to take an advance once in every six months under item (b) of sub-rule (1) of Rule 12.

13. Recovery of Advances. – (1) An advance shall be recovered from the subscriber in such number of equal monthly instalments as the sanctioning authority may direct; but such number shall not be less than twelve unless the subscriber so elects and more than twenty-four. In special cases where the amount of advance exceeds three months’ pay of the subscriber under sub-rule (2) of Rule 12, the sanctioning authority may fix such number of instalments to be more than twenty-four but in no case more than thirty-six. A subscriber may, at his option, repay more than one instalment in a month. Each instalment shall be a number of whole rupees, the amount of the advance being raised or reduced, if necessary, to admit of the fixation of such instalments.

(2) Recovery shall be made in the manner prescribed in Rule 10 for the realization of subscriptions, and shall commence with the issue of pay for the month following the one in which the advance was drawn. Recovery shall not be made, except with the subscriber’s consent while he is in receipt of subsistence grant or is on leave for ten days or more in a calendar month which either does not carry any leave salary or carries leave salary equal to or less than half pay or half average pay, as the case may be. The recovery may he postponed, on the subscriber’s written request, by the sanctioning authority during recovery of an advance of pay granted to the subscriber.

(3) If an advance has been granted to a subscriber and drawn by him and the advance is subsequently disallowed before repayment is completed, the whole or balance of the amount withdrawn shall forthwith be repaid by the subscriber to the Fund, or in default, be ordered by the Accounts Officer to be recovered by deduction from the emoluments of the subscriber in a lumps urn or in monthly instalments not exceeding twelve as may be directed by the authority competent to sanction an advance for the grant of which, special reasons are required under sub-rule (2) of Rule 12:

Provided that, before such advance is disallowed, the subscriber shall be given an opportunity to explain to the sanctioning authority in writing and within fifteen days of the receipt of the communication why the repayment shall not be enforced and if an explanation is submitted by the subscriber within the said period of fifteen days, it shall be referred to the President for decision; and if no explanation within the said period is submitted by him, the repayment of the advance shall be enforced in the manner prescribed in this sub-rule.
(4) Recoveries made under this rule shall be credited as they are made to the subscriber’s account in the Fund.

14. Wrongful use of advance. – Notwithstanding anything contained in these rules, if the sanctioning authority has reason to doubt that money drawn as an advance from the Fund under Rule 12 has been utilized for a purpose other than that for which sanction was given to the drawal of the money, he shall communicate to the subscriber the reasons for his doubt and require him to explain in writing and within fifteen days of the receipt of such communication whether the advance has been utilized for the purpose for which sanction was given to the drawal of the money. If the sanctioning authority is not satisfied with the explanation furnished by the subscriber within the said period of fifteen days, the sanctioning authority shall direct the subscriber to repay the amount in question to the Fund forthwith or, in default, order the amount to be recovered by deduction in one sum from the emoluments of the subscriber even if he be on leave. If, however, the total amount to be repaid be more than half the subscriber’s emoluments, recoveries shall be made in monthly instalments of moieties of his emoluments till the entire amount is repaid by him.

Note. – The term “emoluments” in the rule does not include subsistence grant.

15. Withdrawals from the Fund. – (1) Subject to the conditions specified therein, withdrawals may be sanctioned by the authorities competent to sanction an advance for special reasons under sub-rule (2) of Rule 12, at any time-
(A) after the completion of [fifteen] years of service (including broken periods of service, if any) of a subscriber or within ten years before the date of his retirement on superannuation, whichever is earlier, from the amount standing to his credit in the Fund, for one or more of the following purposes, namely:-

(a) meeting the cost of higher education, including where necessary, the travelling expenses of the subscriber or any child of the subscriber in the following cases, namely:-

(i) for education outside India for academic, technical, professional or vocational course beyond the High School stage; and

(ii) for any medical, engineering or other technical or specialized course in India beyond the High School stage;

(b) meeting the expenditure in connection with the betrothal/ marriage of the subscriber or his sons or his daughters, and any other female relation actually dependent on him;

(c) meeting the expenses in connection with the illness, including where necessary, the travelling expenses of the subscriber and members of his family or any person actually dependent on him;

(d) meeting the cost of consumer durables such as TV, VCR/VCP, washing machines, cooking range, geysers and computers.

(B) [During the service of a subscriber] from the amount standing to his credit in the Fund for one or more of the following purposes, namely:

(a) building or acquiring a suitable house or ready-built flat for his residence including the cost of the site [or any payment towards allotment of a plot or flat by the Delhi Development Authority, State Housing Board or a House Building Society];

(b) repaying an outstanding amount on account of loan expressly taken for building or acquiring a suitable house or ready-built flat for his residence;

(c) purchasing a house-site for building a house thereon for his residence or repaying any outstanding amount on account of loan expressly taken for this purpose;

(d) reconstructing or making additions or alterations to a house or a flat already owned or acquired by a subscriber;

[(e) renovating, additions or alterations or upkeep of an ancestral house or a house built with the assistance of loan from Government];

(f) constructing a house on a site purchased under clause (c)

(C) within twelve months before the date of subscriber’s retirement on superannuation from the amount standing to the credit in the Fund, without linking to any purpose.

(D) Once during the course of a financial year, an amount equivalent to one year’s subscription paid for by the subscriber towards the Group Insurance Scheme for the Central Government employees on self-financing and contributory basis.

Note 1. – A subscriber who has availed himself of an advance under the Scheme of the Ministry of Works and Housing for the grant of advance for house-building purpose, or has been allowed any assistance in this regard from any other Government source, shall be eligible for the grant of final withdrawal under sub-clauses (a), (c), (d) and (f) of Clause (B) for the purposes specified therein and also for the purpose of repayment of any loan taken under the aforesaid Scheme subject to the limit specified in the proviso to sub-rule (1) of Rule 16.

If a subscriber has an ancestral house or built a house at a place other than the place of his duty with the assistance of loan taken from the Government, he shall be eligible for the grant of a final withdrawal under sub-clauses (a), (c) and (f) of Clause (B) for purchase of a house-site or for construction of another house or for acquiring a ready-built flat at the place of his duty.

Note 2. – Withdrawal under sub-clauses (a), (d), (e) or (j) of Clause (B) shall be sanctioned only after a subscriber has submitted a plan of the house to be constructed or of the additions or alterations to be made, duly approved by the Local Municipal Body of the area where the site or house is situated and only in cases where the plan is actually got to be approved.

Note 3. – The amount of withdrawal sanctioned under sub-clause (b) of clause (B) shall not exceed ¾ th of the balance on date of application together with the amount of previous withdrawal under sub-clause (a), reduced by the amount of previous withdrawal. The formula to be followed is ¾ th of (the balance as on date plus amount of previous withdrawal(s) for the house in question) minus the amount of the previous withdrawal(s).

Note 4. – Withdrawal under sub-clause (a) or (d) of Clause (B) shall also be allowed where the house-site or house is in the name of wife or husband, provided she or he is the first nominee to receive Provident Fund money in the nomination made by the subscriber.

Note 5. – Only one withdrawal shall be allowed for the same purpose under this rule. But marriage or education of different children or illness on different occasions or a further addition or alteration to a house or flat covered by a fresh plan duly approved by the Local Municipal Body of the area where the house or flat is situated shall not be treated as the same purpose. Withdrawal for meeting the cost of education of a child may be allowed on annual basis till the concerned child continues to pursue the technical or professional course. Second or subsequent withdrawal under sub-clause (a) or (f) of Clause (B) for completion of the same house shall be allowed up to the limit laid down under Note 3.

Note 6. – A withdrawal under this rule shall not be sanctioned if an advance under Rule 12 is being sanctioned for the same purpose and at the same time.

(2) Whenever a subscriber is in a position to satisfy the Competent Authority about the amount standing to his credit in the General Provident Fund Account with reference to the latest available statement of General Provident Fund Account together with the evidence of subsequent contribution, the Competent Authority may itself sanction withdrawal within the prescribed limits, as in the case of a refundable advance. In doing so, the Competent Authority shall take into account any withdrawal or refundable advance already sanctioned by it in favour of the subscriber. Where, however, the subscriber is not in a position to satisfy the Competent Authority about the amount standing to his credit or where there is any doubt about the admissibility of the withdrawal applied for, a reference may be made to the Accounts Officer by the Competent Authority for ascertaining the amount standing to the credit of the subscriber with a view to enable the Competent Authority to determine the admissibility of the amount of withdrawal. The sanction for the withdrawal should prominently indicate the General Provident Fund Account Number and the Accounts Officer maintaining the accounts and a copy of the sanction should invariably be endorsed to the Accounts Officer. The sanctioning authority shall be responsible to ensure that an acknowledgement is obtained from the Accounts Officer that the sanction for withdrawal has been noted in the ledger account of the subscriber. In case the Accounts Officer reports that the withdrawal as sanctioned is in excess of the amount to the credit of the subscriber shall forthwith be repaid in one lump sum by the subscriber or otherwise inadmissible, the sum withdrawn by the subscriber to the fund and in default of such repayment, it shall be ordered by the Sanctioning Authority to be recovered from his emoluments either in a lump sum or in such number of monthly instalments as may be determined by the President.

(3) After sanctioning the withdrawal, the amount shall be drawn on an authorization from the Accounts Officer in cases where the application for final payment had been forwarded to the Accounts Officer under Clause (ii) of sub-rule (3) of Rule 34.

16. Conditions for Withdrawal. – (1) Any sum withdrawn by a subscriber at any one time for one or more of the purposes specified in Rule 15 from the amount standing to his credit in the Fund shall not ordinarily exceed one-half of such amount or six months’ pay, whichever is less. The sanctioning authority may, however, sanction the withdrawal of an amount in excess of this limit up to ¾ ths of the balance at his credit in the Fund having due regard to (i) the object for which the withdrawal is being made, (ii) the status of the subscriber, and (iii) the amount to his credit in the Fund [in case of withdrawal under Clause (A) and up to 90% of balance at credit in cases of withdrawals under Clause (B) of sub-rule (1) of Rule 15].

Provided that in no case the maximum amount of withdrawal for purposes specified in Clause (B) of sub-rule (1) of Rule 15 shall exceed the maximum limit prescribed from time to time under Rules 2 (a) and 3 (b) of the Scheme of the Ministry of Works and Housing for the grant of advances for house-building purposes:

Provided further that in the case of a subscriber who has availed himself of an advance under the Scheme of the Ministry of Works and Housing for the grant of advances for house-building purposes, or has been allowed any assistance in this regard from any other Government source, the sum withdrawn under this sub-rule together with the amount of advance taken under the aforesaid Scheme or the assistance taken from any other Government source shall not exceed the maximum limit prescribed from time to time under Rules 2 (a) and 3 (b) of the aforesaid Scheme:

Provided further that the withdrawal admissible under Rule 15 (1) (C) shall not exceed 90% of the amount standing to the credit of the subscriber in the fund.

Note 1. – A withdrawal to a subscriber under sub-clause (a) of Clause (A) of sub-rule (1) of Rule 15, may be permitted annually so long as the concerned child of the subscriber continues to pursue the course.

Note 2. – 1n cases where a subscriber has to pay in instalments for a site or a house or 11at purchased, or a house or flat constructed through the Delhi Development Authority or a State Housing Board, a House Building Co-operative Society, he shall be permitted to make a withdrawal as and when he is called upon to make a payment in any instalment. Every such payment shall be treated as a payment for a separate purpose for the purposes of sub-rule (1) of Rule 16.

Note 3. – In case the sanctioning authority is satisfied that the amount standing to the credit of a subscriber in the Fund is insufficient and he is unable to meet his requirements otherwise than by withdrawal, the amount already withdrawn by the subscriber from the Fund to finance any insurance policy or policies under rule 17, may be taken into account as an addition to the actual amount standing to his credit in the Fund for the purpose of the limit laid down in this sub-rule. After the amount of withdrawal admissible has been so determined-

(i) if the amount so determined exceeds the amount already withdrawn from the Fund to finance insurance policy or policies under rule 17, the amount so withdrawn may be treated as final withdrawal and the difference, if any, between the amount so treated and the total amount of withdrawal admissible may be paid in cash; and

(ii) if the amount so determined does not exceed the amount already withdrawn from the Fund to finance any insurance policy or policies under rule 17, the amount so withdrawn may, irrespective of the limit specified in sub-rule (1), be treated as final withdrawal.

For the above purpose, the Accounts Officer shall reassign the policy or policies to the subscriber or to the subscriber and the joint assured, as the case may be, and make it over to the subscriber who will then be free to utilize the same for the purpose for which it has been released.

(2) A subscriber who has been permitted to withdraw money from the Fund under Rule 15 shall satisfy the sanctioning authority within a reasonable period as may be specified by that authority that the money has been utilized for the purpose for which it was withdrawn, and if he fails to do so, the whole of the sum so withdrawn or so much thereof as has not been applied for the purpose for which it was withdrawn shall forthwith be repaid in one lump sum by the subscriber to the Fund and in default of such payment, it shall be ordered by the sanctioning authority to be recovered from his emoluments either in a lump sum or in such number of monthly instalments, as may be determined by the President.
Provided that, before repayment of a withdrawal is enforced under this sub-rule, the subscriber shall be given an opportunity to explain in writing and within fifteen days of the receipt of the communication why the repayment shall not be enforced; and if the sanctioning authority is not satisfied with the explanation or no explanation is submitted by the subscriber within the said period of fifteen days, the sanctioning authority shall enforce the repayment in the manner prescribed in this sub-rule.
(3) (a) A subscriber who has been permitted under sub-clause (a), sub-clause (b) or sub-clause (c) of Clause (B) of sub-rule (1) of Rule 15 to withdraw money from the amount standing to his credit in the Fund, shall not part with the possession of the house built or acquired or house-site purchased with the money so withdrawn, whether by way of sale, mortgage (other than mortgage to the President), gift, exchange or otherwise, without the previous permission of the President:
Provided that such permission shall not be necessary for-
(i) the house or house-site being leased for any term not exceeding three years, or

(ii) its being mortgaged in favour of a Housing Board, *Nationalized Banks, the Life Insurance Corporation or any other Corporation owned or controlled by the Central Government which advances, loans for the construction of a new house or for making additions or alteration to an existing house.

(b) The subscriber shall submit a declaration not later than the 31st day of December of every year as to whether the house or the house-site, as the case may be, continues to be in his possession or has been mortgaged, otherwise transferred or let out as aforesaid and shall, if so required, produce before the sanctioning authority on or before the date specified by that authority in that behalf, the original sale, mortgage or lease deed and also the documents on which his title to the property is based.

(c) If, at any time before his retirement, the subscriber parts with the possession of the house or house-site without obtaining the previous permission of the President, he shall forthwith repay the sum so withdrawn by him in a lump sum to the Fund, and in default of such repayment, the sanctioning authority shall, after giving the subscriber a reasonable opportunity of making a representation in the matter, cause the said sum to be recovered from the emoluments of the subscriber either in a lump sum or in such number of monthly instalments, as may be determined by it.

Note. – A subscriber who has taken loan from Government in lieu thereof mortgaged the house or house-site to the Government shall be required to furnish the declaration to the following effect, namely:-

“I do hereby certify that the house or house-site for the construction of which or for the acquisition of which I have taken a final withdrawal from the Provident Fund continues to be in my possession but stands mortgaged to Government.”

16A. Conversion of an Advance into a Withdrawal. – A subscriber who has already drawn or may draw in future an advance under Rule 12 for any of the purposes specified in sub-rule (1) of Rule 15 may convert, at his discretion by written request addressed to the Accounts Officer through the sanctioning authority, the balance outstanding against it into a final withdrawal on his satisfying the conditions laid down in Rules 15 and 16.

Note 1. – The Head of Office in the case of non-Gazetted subscribers and the Treasury Officer concerned in the case of Gazetted subscribers may be asked by the administrative authority to stop recoveries from the pay bills when the application for such conversion is forwarded to the Accounts Officer by that authority. In the case of Gazetted subscribers, the administrative authority shall endorse a copy of the letter forwarding the subscriber’s intimation to the Treasury Officer from where he draws his pay in order to permit stoppage of further recoveries.

Note 2. – For the purposes of sub-rule (1) of Rule 16, the amount or subscription with interest thereon standing to the credit of the subscriber in the account at the time of conversion plus the outstanding amount of advance shall be taken as the balance. Each withdrawal shall be treated as a separate one and the same principle shall apply in the event of more than one conversion.

17. Payment towards Insurance Policies. – Subject to the conditions hereinafter contained in rules 18 to 28-
(a) (i) subscription to a family pension fund approved in this behalf by the President; or

(ii) payment towards a policy of life insurance, may at the option of a subscriber; be substituted in whole or part for subscriptions due to the Fund;

(b) the amount of subscriptions with interest thereon standing to the credit of a subscriber in the Fund may be withdrawn to meet-

(i) a payment towards a policy of life insurance;

(ii) the purchase of a single payment insurance policy;.

(iii) the payment of a single premium or subscriptions to a family pension fund approved in this behalf by the President:

Provided that no amount shall be withdrawn (1) before the details of the proposed policy have been submitted to the Accounts Officer and accepted by him as suitable, or (2) to meet any payment or purchase made or effected more than three months before the date of application or presentation of claim for withdrawal, or (3) to meet payment of any premium or subscription more that three months in advance of the due date of payment.

Note. – Due date of payment for the purpose of this proviso will be the date up to which payment can be made including the grace period allowed by the insurance companies.

Explanation. – Under clause (3) of this proviso no withdrawal from the fund for financing a policy of life insurance shall be made after the due date of payment without production of the premium receipt in token of such payment:

Provided further that payments towards an educational endowment policy may not be substituted for subscriptions to the Fund and that no amounts may be withdrawn to meet any payment or purchase in respect of such a policy if that policy is due for payment in whole or part before the subscriber’s age of normal superannuation :

Provided further that amounts withdrawn shall be in whole rupees, but shall not include fraction of a rupee although such amount is less than the amount actually required.

18. Number of Policies that can be Financed from the Fund. – (1) The number of policies in respect of which substitution for subscriptions due to the Fund or withdrawal of subscriptions from the Fund may be permitted under rule 17, shall not exceed four;
Provided that where immediately before the 22nd June, 1953, substitution for subscription due to the Fund or withdrawal of subscriptions from the Fund, was permitted in respect of more than four policies, such substitution or withdrawal shall continue to be permitted in respect of those policies.
(2) The premium for a policy [including any policy referred to in the proviso to sub-rule (1)] in respect of which withdrawal of subscriptions from the Fund may be permitted under rule 17 shall not be payable otherwise than annually.
Explanation – In computing maximum number of policies specified in sub-rule (1), policies which. have matured or have been converted into paid up policies shall be excluded.

19. Payment of Difference between substituted Payments and Minimum Subscriptions. – (1) If the total amount of any subscriptions or payments substituted under clause (a) of rule 17 is less than the amount of the minimum subscription payable to the Fund under sub-rule (1) of rule 8, the difference shall be rounded to the nearest rupee in the manner provided in clause (iv) of sub-rule (2) of rule 11 and paid by the subscriber as subscription to the Fund.
(2) If the subscriber withdraws any amount standing to his credit in the Fund for any of the purposes specified in clause (b) of rule 17, he shall, subject to his option under clause (a) of that rule, continue to pay to the Fund the subscription payable under rule 8.

20. Reduction of Subscription in Certain Cases. – (1) A subscriber who desires to substitute a subscription or payment under clause (a) of rule 17, may reduce his subscription to the Fund accordingly :
Provided that the subscriber shall-
(a) Intimate to the Accounts Officer on his pay bill or by letter the fact of, and reason for, the reduction;

(b) Send to the Accounts Officer, within such period as the Accounts Officer may require, receipts or certified copies of receipts in order to satisfy the Accounts Officer that the amount by which the subscription has been reduced was duly applied for the purposes specified in clause (a) of rule 17.

(2) A subscriber who desires to withdraw any amount under clause (b) of rule 17 shall-
(a) intimate the reason for the withdrawal to the Accounts Officer by letter;

(b) make arrangements with the Accounts Officer for the withdrawal;

(c) send to the Accounts Officer, within such period as the Accounts Officer may require, receipts or certified copies of receipts in order to satisfy the Accounts Officer, that the amount withdrawn was duly applied for the purposes specified in clause (b) of rule 17.

(3) The Accounts Officer shall order the recovery of any amount by which subscriptions have been reduced or of any amount withdrawn, in respect of which he has not been satisfied in the manner required by clause (b) of sub-rule (1) and clause (c) of sub-rule (2), from the emoluments of the subscriber and place it to the credit of the subscriber in the Fund.

21. Government not to make Payments to Insurer on behalf of Subscribers. – (1) Government shall not make any payments on behalf of subscribers to Insurance Companies nor take steps to keep a policy alive.
(2) A policy to be acceptable under these rules shall be one effected by the subscriber himself on his own life, and shall (unless it is a policy effected by a male subscriber which is expressed on the face of it to be for the benefit of his wife or of his wife and children or any of them) be such as may be legally assigned by the subscriber to the President.
Explanation 1. – A policy on type joint lives of the sub- scriber and the subscriber’s wife or husband shall be deemed to be a policy on the life of the subscriber for the purpose of this sub-rule.
Explanation 2. – A policy which has been assigned to the subscriber’s wife shall not be accepted unless either the policy is first-re-assigned to the subscriber or the subscriber and his wife both join in an appropriate assignment.
(3) The policy may not be effected for the benefit of any beneficiary other than the wife or husband of the subscriber or the wife or husband and children of the subscriber or any of them:
Provided that subscribers who took out policies under Note 1 to Rule 21 (ii) or under clause (b) or (C) of Rule 21A of the Rules in force prior to the 1st April, 1934 shall remain subject to the provisions of those rules in so far as policies so taken out are concerned.
22. Assignment of Policies. – (1) The policy within six months after the first withholding of a subscription or withdrawal from the Fund in respect of the policy or in the case of an insurance company whose headquarters are outside India, within such further period as the Accounts Officer, if he is satisfied by the production of the completion certificate (interim receipt), may fix, shall-
(a) unless it is a policy effected by a male subscriber which is expressed on the face of it to be for the benefit of the wife of the subscriber, or of his wife and children or any of them, be assigned to the President as security for the payment of any sum which may become payable to the Fund under rule 27, and delivered to the Accounts Officer, the assignment being made by endorsement on the policy in Form (1) or Form (2) or Form (3) of the Forms in the Second Schedule according as the policy is on the life of the subscriber or on the joint lives of the subscriber and the subscriber’s wife or husband or the policy has previously been assigned to the subscriber’s wife;

(b) if it is a policy effected by a male subscriber which is expressed on the face of it to be for the benefit of the wife of the subscriber or of his wife and children or any of them, be delivered to the Accounts Officer.

(2) The Accounts Officer shall satisfy himself by reference to the Insurance Company where possible, that no prior assignment of the policy exists.

(3) Once a policy has been accepted by an Accounts Officer for the purpose of being financed from the Fund, the terms of the policy shall not be altered nor shall the policy be exchanged for another policy without the prior consent of the Accounts Officer to whom details of the alteration or of the new policy shall be furnished.

(4) If the policy is not assigned and delivered, or delivered, within the said period of six months or such further period as the Accounts Officer may, under sub-rule (1), have fixed, any amount withheld or withdrawn from the Fund in respect of the policy shall, forthwith be paid or repaid, as the case may be, by the subscriber to the Fund, or, in default be ordered by the Accounts Officer to be recovered by deduction from the emoluments of the subscriber, by instalments or otherwise, as may be directed by the authority competent to sanction an advance for the grant of which special reasons are required, under sub-rule (2) of rule 12.

(5) Notice of assignment of the policy shall be given by the subscriber to the Insurance Company, and the acknowledgement of the notice by the Insurance Company shall be sent to the Accounts Officer within three months of the date of assignment.

Note 1. – Subscribers are advised to send notice of the assignment to the Insurance Company in duplicate, accompanied in cases in which the notice has to be sent to a company in Great Britain or Ireland, by a remittance of five shillings, which is the fee for the acknowledgement authorized by the Policies of Assurance Act, 1867.

Note 2. – Subscribers who proceed to Great Britain or Ireland on quitting the service are advised that under the English Stamp Law assignments or re-assignments are required to be stamped within 30 days of their first arrival in those countries. Otherwise penalty will be incurred under the Stamp Act, and difficulties may arise when the policy matures for payment.

23. Bonus of Policies. – The subscriber shall not during the currency of the policy draw any bonus the drawal of which during such currency is optional under the terms of the policy, and the amount of any bonus which under the terms of the policy the subscriber has no option to refrain from drawing during its currency, shall be paid forthwith into the Fund by the subscriber or in default recovered by deduction from his emoluments by instalments or otherwise as may be directed by the authority competent to sanction an advance for the grant of which special reasons are required under sub-rule (2) of rule 12.

24. Reassignment of Policies. – (1) Save as provided by Rule 28 when the subscriber-
(a) quits the service; or

return of the policy; or

(b) has proceeded on leave preparatory to retirement and applies to the Accounts Officer for re-assignment or turn of the policy; of

(c) while on leave has been permitted to retire or declared by a competent medical authority to be unfit for further service and applies to the Accounts Officer for reassignment or return of the policy; or

(d) pays or repays to the Fund the whole of any amount withheld or withdrawn from the Fund for any of the purposes mentioned in sub-clause (ii) of clause {a) of rule 17 and sub-clauses (i) and (ii) of clause (b) of rule 17.

(e) has been sanctioned withdrawal under rule 15 read with Note 3 below sub-rule (1) of rule 16.

(f) has completed twenty years of service (including broken periods of service if any); the Accounts Officer shall-

(i) if the policy has been assigned to the President under rule 22, or under the corresponding rule heretofore in force reassign the policy in Form I in the Third Schedule to the subscriber, or to the subscriber, and the joint assured, as the case may be, and make it over to the subscriber together with a signed notice of the reassignment addressed to the Insurance Company;

(ii) if the policy has been delivered to him under clause (b) of sub-rule (1) of rule 22, make over the policy to the subscriber :

Provided that, if the subscriber, after proceeding on leave, preparatory to retirement, or after being, while on leave, permitted to retire or declared by a competent medical authority to be unfit for further service, returns to duty, any policy so reassigned or made over shall, if it has not matured or been assigned charged or encumbered in any way, be again assigned to the President and delivered to the Accounts Officer, or again be delivered to the Accounts Officer, as the case may be, in the manner provided in rule 22, and thereupon the provisions of these rules shall, so far as may be, again apply in respect of the policy.

Provided further that, if the policy has matured or been assigned or charged or encumbered in any way, the provisions of sub-rule (4) of rule 22 applicable to a failure to assign and deliver a policy shall apply.

(2) Save as provided by rule 28, when the subscriber dies before quitting the service, the Accounts Officer shall-
(i) if the policy has been assigned to the President under rule 22, or under the corresponding rule heretofore in force, reassign the policy in Form II in the Third Schedule to such person as may be legally entitled to receive it, and shall make over the policy to such person together with a signed notice of the reassignment addressed to the Insurance Company;

(ii) if the policy has been delivered to him under clause (b) of sub-rule (1) of rule 22, make over the policy to the beneficiary, if any, or it there is no beneficiary, to such persons as may be legally entitled to receive it.

25. Procedure on Maturity of Policies. – (1) If a policy, assigned to the President under rule 22 or under the corresponding rule heretofore in force, matures before the subscriber quits the service, or if a policy on the joint lives of a subscriber and the subscriber’s wife or husband assigned under the said rule, or under the corresponding rule heretofore in force, falls due for payment by reasons of the death of the subscriber’s wife or husband, the Accounts Officer shall, save as provided by rule 28, realise the amount assured together with any accrued bonuses and shall place the amount so realized to the credit of the subscriber in the Fund :

Provided that if the amount assured together with the amount of any accrued bonus is more than the whole of the amount withheld or withdrawn, it shall be the duty of the subscriber to inform the Accounts Officer in writing within a month from the date of maturity of the policy, whether the difference, or a part of the difference, as specified by the subscriber, be paid to him; and it shall be the duty of the Accounts Officer to Act in accordance with the option of the subscriber.

Note. – If no option is exercised by the subscriber in writing to the Accounts Officer within the period prescribed, he shall be deemed to have opted to deposit the difference in his account in the Fund. Such deposit will be merged in the amount standing to the subscriber’s credit in the Fund.

(2) Save as provided by rule 28, if a policy, delivered to the Accounts Officer under clause (b) of sub-rule (1) of rule 22, matures before the subscriber quits the service, the Account’s Officer shall make over the policy to the subscriber:
Provided that if the interest in the policy of the wife of the subscriber, or of his wife and children, or any of them, as expressed on the face of the policy, expires when the policy matures, the subscriber, if the policy moneys are paid to him by the Insurance Company shall immediately on receipt thereof pay or repay to the Fund either-

(i) the whole of any amount withheld or withdrawn from the Fund in respect of the policy, or

(ii) an amount equal to the amount assured together with any accrued bonuses, whichever is less, and, in default, the provisions of Rule 29 shall apply as they apply in relation to cases where money withheld or withdrawn from the Fund under clause (a) or, clause (b) of rule 17 has been utilised for a purpose other than that for which sanction was given to the withholding or withdrawal.

26. Procedure on Cessation of Interest of the Subscriber in the Family Pension Fund. – If the interest of the subscriber in the family pension fund ceases, in whole or part, from any cause whatsoever, the provident fund account of the subscriber shall forthwith be reimbursed by the amount of the refund secured by the subscriber from the family pension fund, which amount shall, in default of reimbursement, be deducted from the subscriber’s emoluments by instalments or otherwise, as may be directed by the authority competent to sanction an advance for the grant of which, special reasons are required under sub-rule (2) of rule 12.

27. Lapse or Wrongful Assignment of Policies. – If the policy lapses, or is assigned, otherwise than to the President under rule 22, charged or encumbered, the provisions of sub-rule (4) of rule 22 applicable to a failure to assign and deliver a policy shall apply.

28. Duty of Accounts Officer when he receives Notice of Assignment, Charge or Encumbrance of Policies. – If the Accounts Officer receives notice of-
(a) an assignment (otherwise than an assignment to the President under rule 22), or

(b) a charge or encumbrance on, or

(c) an order of a Court restraining dealings with the policy or any amount realised thereon, the Accounts Officer shall not-

(i) reassign or make over the policy as provided in rule 24, or

(ii) realise the amount assured by the policy or reassign, or make over the policy, as provided in rule 25,

but shall forthwith refer the matter to the Government.

29. Wrongful use of Money Withheld or Withdrawn. – Notwithstanding anything contained in these rules, if the sanctioning authority is satisfied that money withheld or withdrawn from the Fund under clause (a) Or clause (b) of rule 17 has been utilised for a purpose other than that for which sanction was given to the withholding or withdrawal of the money, the amount in question, shall forthwith be repaid or paid, as the case may be, by subscriber to the Fund, or in default, be ordered to be recovered by deduction in one sum from the emoluments of the subscriber even if he be on leave. It the total amount to be repaid or paid, as the case may be, be more than half the sub-scriber’s emoluments, recoveries shall be made in monthly instalments of moieties of his emoluments till the entire amount is repaid or paid, as the case may be, by him.
Note. – The term ’emoluments’ in this rule does not include subsistence grant.

30. Restriction of the Provisions Relating to Financing of Policies to Existing Subscribers in Respect of Existing Policies. – The provisions of rules 17 to 29 shall apply only to subscribers who before the date of publication of these rules, have been substituting in whole or in part, payments towards policies of life insurance for subscriptions to the fund or making withdrawals from the Fund for such payments:
Provided that such subscribers shall not be permitted to substitute such payments for subscriptions due to the Fund or to withdraw from Fund for making such payments in respect of any new policy.

31. Final Withdrawal of Accumulations in the Fund. – When a subscriber quits the service, the amount standing to his credit in the Fund shall become payable to him:
Provided, that a subscriber, who has been dismissed from the service and is subsequently reinstated in the service shall, if required to do so by the Government, repay any amount paid to him from the Fund in pursuance of this rule, with interest thereon at the rate provided in Rule 11 in the manner provided in the proviso to Rule 32. The amount so repaid shall be credited to his account in the Fund.

Explanation I. – A subscriber who is granted refused leave shall be deemed to have quit the service from the date of compulsory retirement or on the expiry of an extension of service.

Explanation II. – A subscriber, other than one who is appointed on contract or one who has retired from service and is subsequently reemployed, with or without a break in service, shall not be deemed to quit the service, when he is transferred without any break in service to a new post under a State Government or in another department of the Central Government (in which he is governed by another set of Provident Fund Rules) and without retaining any connection with his former post. In such case, his subscriptions together with interest thereon shall be transferred-
(a) to his account in the other Fund in accordance with the rules of that Fund, if the new post is in another department of the Central Government, or

(b) to a new account under the State Government concerned if the new post is under a State Government and the State Government consents, by general or special order, to such transfer of his subscriptions and interest.

Note. – Transfers shall include cases of resignation from service in order to take up appointment in another Department of the Central Government or under the State Government without any break and with proper permission of the Central Government. In cases where there has been a break in service, it shall be limited to the joining time allowed on transfer to a different station.

The same shall hold good in cases of retrenchments followed by immediate employment whether under the same or different Government.

Explanation III. – When a subscriber, other than one who is appointed on contract or one who has retired from service and is subsequently re-employed, is transferred, without any break, to the service under a body corporate owned or controlled by Government, or an autonomous organization, registered under the Societies Registration Act, 1860, the amount of subscriptions together with interest thereon, shall not be paid to him but shall be transferred with the consent of that body, to his new Provident Fund Account under that body.

Transfers shall include cases of resignation from service in order to take up appointment under a body corporate owned or controlled by Government or an autonomous organization, registered under the Societies Registration Act, 1860, without any break and with proper permission of the Central Government. The time taken to join the new post shall not be treated as a break in service if it does not exceed the joining time admissible to a Government servant on transfer from one post to another.
Provided that the amount of subscription together with interest thereon, of a subscriber opting for service under a Public Enterprise may, if he so desires, be transferred to his new Provident Fund Account under the Enterprise if the concerned Enterprise also agrees to such a transfer. If, however, the subscriber does not desire the transfer or the concerned Enterprise does not operate a Provident Fund, the amount aforesaid shall be refunded to the subscriber.

32. Retirement of Subscriber. – When a subscriber-
(a) has proceeded on leave preparatory to retirement or if he is employed in a vacation department, on leave preparatory to retirement combined with vacation, or

(b) while on leave, has been permitted to retire or been declared by a competent medical authority to be unfit for further service, the amount standing to his credit in the Fund shall,  upon application made by him in that behalf to the Accounts Officer, become payable to the subscriber:

Provided that the subscriber, if he returns to duty, shall, except where the Government decides otherwise, repay to the Fund for credit to his account, the amount paid to him from the Fund in pursuance of this rule with interest thereon at the rate provided in Rule 11 in cash or securities or partly in cash and partly in securities, by instalments or otherwise, by recovery from his emoluments or otherwise, as may be directed by the authority competent to sanction an advance for the grant of which, special reasons are required under sub-rule (2) of Rule 12.

33. Procedure on Death of a Subscriber. – On the death of a subscriber before the amount standing to his credit has become payable, or where the amount has become payable, before payment has been made:
(i) When the subscriber leaves a family-

(a) if a nomination made by the subscriber in accordance with the provisions of Rule 5 in favour of a member or members of his family subsists, the amount standing to his credit in the Fund or the part thereof to which the nomination relates shall become payable to his nominee or nominees in the proportion specified in the nomination;

(b) if no such nomination in favour of a member or members of the family of the subscriber subsists, or if such nomination relates only to a part of the amount standing to his credit in the Fund, the whole amount or the part thereof to which the nomination does not relate, as the case may be, shall, notwithstanding any nomination purporting to be in favour of any person or persons other than a member or members of his family, become payable to the members of his family in equal shares:

Provided that no share shall be payable to-

(1) sons who have attained majority;

(2) Sons of a deceased son who have attained majority;

(3) married daughters whose husbands are alive;

(4) married daughters of a deceased son whose husbands are alive;

if there is any member of the family other than those specified in Clauses (1), (2), (3) and (4):
Provided further that the widow or widows and the child or children of a deceased son shall receive between them in equal parts only the share which that son would have received if he had survived the subscriber and had been exempted from the provisions of Clause (1) of the first proviso.
(ii) When the subscriber leaves no family, if a nomination made by him in accordance with the provisions of Rule 5 in favour of any person or persons subsists, the amount standing to his credit in the Fund or the part thereof to which the nomination relates, shall become payable to his nominee or nominees in the proportion specified in the nomination.

33A. Deposit-Linked Insurance Scheme. – On the death of a subscriber [on or before 30th September, 1991 and to whom Rule 33B does not apply], the person entitled to receive the amount standing to the credit of the subscriber shall be paid by the Accounts officer, an additional amount equal to the average balance in the account during the 3 years immediately preceding the death of such subscriber, subject to the condition that-

(a) The balance at the credit of such subscriber shall not at any time during the 3 years preceding the month of death have fallen below the limits of –

(i) Rs. 4000 in the case of a subscriber who has held, for the greater part of the aforesaid period of three years, a post the maximum of the pay scale of which is Rs.1300 or more;

(ii) Rs. 2500 in the case of a subscriber who has held, for the greater part of the aforesaid period of three years, a post the maximum of the pay scale of which is Rs.900 or more but less than Rs.1300;

(iii) Rs. 1500 in the case of subscriber who has held, for the greater part of the aforesaid period of three years, a post the maximum of the pay scale of which is less than Rs.291 or more but less than Rs. 900;

(iv) Rs. 1000 in the case of a subscriber who has held, for the greater part of the aforesaid period of three years, a post the maximum of the pay scale of which is less than Rs.291.

Provided that nothing in this clause shall apply if the death of such subscriber occurs before the 1st day of February, 1978.
(b) The additional amount payable under this rule shall not exceed Rs. 10,000;

(c) The subscriber has put in at least 5 years service at the time of his death.

Note 1 – The average balance shall be worked out on the basis of the balance at the credit of the subscriber at the end of each of the 36 months preceding the month in which the death occurs. For this purpose, as also for checking the minimum balances prescribed above-

(a) The balance at the end of March shall include the annual interest credited in terms of rule 11; and

(b) If the list of the aforesaid 36 months is not March, the balance at the end of the said last month shall include interest in respect of the period from the beginning of the financial year in which death occurs to the end of the said last month.

Note 2 – Payments under this scheme should be in whole rupees. If an amount due includes a fraction of a rupee, it should be rounded to the nearest rupee (50 paise counting as the next higher rupee.

Note 3 – Any sum payable under this scheme is in the nature of insurance-money and, therefore, the statutory protection given by section 3 of the Provident Funds cat, 1925 (Act 19 of 1925) does not apply to sums payable under this scheme.

Note 4 – This scheme also applies to those subscribers to the Fund who are transferred to an autonomous organization consequent upon conversion of a Government Department into such body and who, on such transfer, opt, in terms of option given to them, to subscribe to this Fund in accordance with these rules.

Note 5 – (a) In case of a Government servant who has been admitted to the benefits of the Fund under rule 35 or rule 34-A, but dies before completion of three years service or, as the case may be, five years service from the date of his admission to the Fund, that period of his service under the previous employer in respect whereof the amount of his subscriptions and the employer’s contribution, if any, together with interest have been received, shall count for purposes of clause (a) and clause (c).

(b) In case of persons appointed on tenure basis and in the case of re-employed pensioners, service rendered from the date of such appointment or re-employment, as the case may be, only will count for purposes of this rule.

(c) This scheme does not apply to persons appointed on contract basis.

Note 6 – The budget estimates of expenditure in respect of this scheme will be prepared by the Accounts Officer responsible for maintenance of the accounts of the Fund having regard to the trend of expenditure, in the same manner as estimates are prepared for other retirement benefits.

33B. Deposit-Linked Insurance Revised Scheme. – On the death of a subscriber, the person entitled to receive the amount standing to the credit if the subscriber shall be paid by the Accounts Officer, an additional amount equal to the average balance in the account during the 3 years immediately preceding the death of such subscriber, subject to the condition that-

(a) the balance at the credit of such subscriber shall not at any time during the 3 years preceding the month of death have fallen below the limits of-

(i) Rs. 25,000 in the case of a subscriber holding a post in the Pay Band-2 (Rs. 9,300-34,800) or above and drawing a Grade Pay of Rs. 4,800 p.m. or more as per Central Civil Service (Revised Pay) Rules, 2008;

(ii) Rs. 15,000 in the case of a subscriber holding a post in the Pay Band-2 (Rs. 9,300-34,800) and drawing a Grade Pay of Rs. 4,200 p.m. or more but less than Rs. 4,800 p.m. as per Central Civil Service (Revised Pay) Rules, 2008;

(iii) Rs. 10,000 in the case of a subscriber holding a post in the Pay Band-2, Pay Band-1 or Pay Band-1S (Rs. 4,440-7,440) and drawing a Grade Pay of Rs. 1,400 p.m. or more but less than Rs. 4,200 p.m. as per Central Civil Service (Revised Pay) Rules, 2008;

(iv) Rs. 6,000 in the case of a subscriber holding a post in the Pay Band-1S (Rs. 4,440-7,440) and drawing a Grade Pay of Rs. 1,300 p.m. or more but less than Rs. 1,400 p.m. as per Central Civil Service (Revised Pay) Rules, 2008; and

(b) the additional amount payable under this rule shall not exceed Rs.60000;]

(c) the subscriber has put in at least 5 years service at the time of his/her death.

Note – Pre-revised Scheme which existed before the Notification published in the Gazette of India vide SO 826 dated 25-4-1998 shall apply in case of death of subscriber on or before the publication of this date and to whom aforesaid amended Rule 33-B does not apply

Note 1. – The average balance shall be worked out on the basis of the balance at the credit of the subscriber at the end of each of the 36 months, preceding the month in which the death occurs. For this purpose, as also for checking the minimum balance prescribed above-

(a) the balance at the end of March, shall include the annual interest credited in terms of Rule 11; and,

(b) if the last of the aforesaid 36 months is not March, the balance at the end of said last month shall include interest in respect of the period from the beginning of the financial year in which death occurs to the end of the said last month.

Note 2. – Payment under this scheme should be in whole rupee. If an amount due includes a fraction of a rupee, it should be rounded to the nearest rupee (50 paise counting as the next higher rupee).

Note 3. – Any sum payable under this scheme is in the nature of insurance money and, therefore, the statutory protection given by Section 3 of the Provident Funds Act, 1925 (Act 19 of 1925), does not apply to sums payable under this scheme.

Note 4. – The scheme also applies to those subscribers to the funds who are transferred to an autonomous organization consequent upon conversion of a Government Department into such a body and who, on such transfer, opt in terms of option given to them to subscribe to the Fund in accordance with these rules.

Note 5. – (a) In case of a Government servant who has been admitted to the benefits of the Fund under Rule 35 or 35-A but died before completion of three years of service or as the case may be, five years of service from the date of his admission to the Fund, the period of his service under the previous employer in respect whereof the amount of his subscription and the employer’s contribution, if any, together with interest have been recovered, shall count for purpose of Clause (a) and Clause (c).

(b) In case of persons appointed on tenure basis and in the case of reemployed pensioners, service rendered from the date of such appointment on re-employment, as the case may be, only will count for purposes of this rule.

(c) The scheme does not apply to persons appointed on contract basis.

Note 6. – The Budget Estimates of expenditure in respect of this scheme will be prepared by the Accounts Officer responsible for maintenance of the account of the Fund having regard to the trend of expenditure, in the same manner as estimates are prepared for other retirement benefits.

34. Manner of Payment of Amount in the Fund. – (1) When the amount standing to the credit of a subscriber in the Fund becomes payable, it shall be the duty of the Accounts Officer to make payment  as provided in sub-rule (3).
(2) If the person to whom, under these rules, any amount or policy, is to be paid, assigned or reassigned or delivered, is a lunatic for) whose estate a Manager has been appointed in this behalf under the-Indian Lunacy Act, 1912, the payment or reassignment or delivery shall be made to such Manager and not to the lunatic:
Provided that where no Manager has been appointed and ‘the person to whom the sum is payable is certified by a Magistrate to be a lunatic, the payment shall under the orders of the Collector be made in terms of sub-section (1) of Section 95 of the Indian Lunacy Act, 1912, to the person having charge of such lunatic and the Accounts Officer shall pay only the amount which he thinks fit to the person having charge of the lunatic and the surplus, if any, or such part thereof, as he thinks fit, shall be paid for the maintenance of such members of the lunatic’s family as are dependent on him for maintenance.
(3) Payments of the amount withdrawn shall be made in India only. The persons to whom the amounts are payable shall make their own arrangements to receive payment in India. The following procedure shall be adopted for claiming payment by a subscriber, namely:-
[(i) Deleted]

(ii) The Head of Office/Department shall forward the [details of the subscriber retiring or quitting service] to the Accounts Officer indicating the recoveries effected against the advances which are still current and the number of instalments yet to be recovered and also indicate the withdrawals, if any, taken by the subscriber after the period covered by the last statement of the subscriber’s account sent by the Accounts Officer.

(iii) The Accounts Officer shall, after verification with the ledger account, issue an authority for the amount [payable to the subscriber] at least a month before the date of superannuation but payable on the date of superannuation.

(iv) The authority mentioned in Clause (iii) will constitute the first instalment of payment. A second authority for payment will be issued as soon as possible after superannuation. This will relate to the contribution made by the subscriber subsequent to the amount mentioned in the [details forwarded by the Head of Office/Department under Clause (ii)] plus the refund of instalments against advances which were current at the time of the [submission of details by the Head of Office].

(v) After forwarding the [details referred to in Clause (ii)] for final payment to the Accounts Officer, advance/withdrawal may be sanctioned but the amount of advance/withdrawal shall be drawn on an authorization from the Accounts Officer concerned who shall arrange this as soon as the formal sanction of sanctioning authority is received by him.

Note. – When the amount standing to the credit of a subscriber has become payable under Rules 31, 32 or 33, the Accounts Officer shall authorize prompt payment of the amount in the manner indicated in sub-rule (3).

35. Procedure on transfer of a Government servant from one Department to another. – (a) If a Government servant who is a subscriber to any other non-Contributory Provident Fund of the Central Government or of a State Government is permanently transferred to pensionable service in a Department of the Central Government in which he is governed by these rules, the amount of subscriptions, together with interest thereon, standing to his credit in such other fund on the date of transfer shall be transferred to his credit in the Fund:
Provided that where a subscriber was subscribing to a non-Contributory Provident Fund of a State Government, the consent of that Government shall be obtained.
(b) If a Government servant who is a subscriber to the State Railways Provident Fund or any other Contributory Provident Fund of the Central Government or a State Contributory Provident Fund is permanently transferred to pensionable service in a Department of Central Government in which he is governed by these rules and unless such a subscriber elects to continue to be governed by the rules of such Fund, when such an option is given-

(i) the amount of subscriptions with interest thereon, standing to his credit in such Contributory Provident Fund on the date of transfer shall with the consent of the other Government, if any, be transferred to his credit in the Fund;

(ii) the amount of Government contributions, with interest thereon, standing to his credit in such Contributory Provident Fund shall, with the consent of the other Government, if any, be credited to the Central Revenues (Civil); and

(iii) he shall thereupon be entitled to count towards pension, service rendered prior to the date of permanent transfer, to the extent permissible under the relevant Pension Rules.

Note 1. – The provisions of this rule do not apply to a subscriber who has retired from service and is subsequently re-employed with or without a break in service, or to a subscriber who was holding the former appointment on contract.

Note 2. – The provisions of this rule shall, however, apply to persons who are appointed without break, whether temporarily or permanently to a post carrying the benefits of these rules after resignation or retrenchment from service under another Department of Central Government or under the State Government.

35A. Procedure on Transfer to Government Service of a Person from the Service under a Body Corporate Owned or Controlled by Government or an Autonomous Organisation, Registered under the Societies Registration Act, 1860. – If a Government servant admitted to the benefit of the Fund was previously a subscriber to any Provident Fund of a body corporate owned or controlled by Government, or an autonomous organization, registered under the Societies Registration Act, 1860, the amount of his subscriptions and the employer’s contribution, if any, together with the interest thereon shall be transferred to his credit in the Fund with the consent of that body.
36. Transfer of Amount to the Contributory Provident Fund (India). – If a subscriber to the Fund is subsequently admitted to the benefits of the Contributory Provident Fund (India), the amount of his subscriptions, together with interest thereon, shall be transferred to the credit of his account in the Contributory Provident Fund (India).
Note. – The provisions of this rule do not apply to a subscriber who is appointed on contract or who has retired frcb1 service and is subsequently re-employed with or without a break in service in another post carrying Contributory Provident Fund benefits.

37. Relaxation of Rules. – When the President is satisfied that the operation of any of these rules causes or is likely to cause undue hardship to a subscriber, he may, notwithstanding anything contained in these rules, deal with the case of such subscriber in such manner as may appear to him to be just and equitable.
38. Number of account to be quoted at the time of the payment of subscription. – When paying a subscription in India, either by deduction from emoluments or in cash, a subscriber shall quote the number of his account in the Fund, communicated to him by the Accounts Officer. Any change in the number shall similarly be communicated to the subscriber by the Accounts Officer.

39. Annual Statement of Accounts to be Supplied to Subscriber. – (1) As soon as possible after the 3Ist March of each year, the Accounts Officer shall send to each subscriber a statement of his account in the Fund showing the opening balance as on the 1st April of the year, the total amount credited or debited during the year, the total amount of interest credited as on the 3Ist March of the year and the closing balance on that date. The Accounts Officer shall attach to the statement of accounts an enquiry whether the subscriber-
(a) desires to make any alteration in any nomination made under Rule 5;

(b) has acquired a family in cases where the subscriber has made co nomination in favour of a member of his family under the proviso to sub-rule (1) of Rule 5.

(2) Subscribers should satisfy themselves as to the correctness of the annual statement and errors should be brought to the notice of the Accounts Officer within three months from the date of the receipt of the statement.
(3) The Accounts Officer shall, if required by a subscriber once, but not more than once, in a year inform the subscriber of the total amount standing to his credit in the Fund at the end of the last month for which his account has been written up.
40. Interpretation. – If any question arises relating to the interpretation of these rules, it shall be referred to the Central Government whose decision thereon shall be final.
41. Repealing Clause. – The General Provident Fund (Central Services) Rules are hereby repealed.

First Schedule


First Schedule

[Rule 5 (3)]

[Form of Nomination]

Account No. ……………..

I,……………………. hereby nominate the person(s) mentioned below who is/ are member(s)/ non-member(s) of my family as defined in Rule 2 of the General Provident Fund (Central Services), Rule, 1960 to receive the amount that may stand to my credit in the Fund as indicated below, in the event of my death before that amount has become payable or having become payable has not been paid.

Name and full address of the nominee(s)

Relationship with the subscriber

Age of the nominee(s)

Share payable to each nominee

Contingencies on the happening of which the nomination will become invalid

Name, address and relationship of the person(s) if any to whom the right of nominee shall pass in the event of his/her predeceasing the subscriber

If the nominee is not a member of the family as provided in Rule 2, indicate the reasons

1

2

3

4

5

6

7

Dated this……………….day of 19…………at………….

Signature of the subscriber………………….

Name in block letters……………………….

Designation………………………………..

Two witnesses to signature………………….
Name and address………………….. Signature…………………………
(Reverse of the form)
1.
2.

Space for use by the Head of Office/Pay and Accounts Office

Nomination by Shri/Smt./Kumari………………….. Designation…………………Date of receipt no nomination…………………….

Signature of Head of Office/Pay & Accounts Officer

Designation………………….

Date………………………………

instruction for the subscriber :

(a) Your name may be filled in.

(b) Name of the fund may be completed suitably.

(c) Definition of term “family” as given in the General Provident Fund (Central Services) Rules, 1960 is reproduced below :

Family means-

(i) in the case of a male subscriber, the wife or wives and children of a subscriber and the widow, or widows, and children of a deceased son of the subscriber; provided that if a subscriber proves that his wife has been judicially separated from him or has ceased under the customary law of the community to which she belongs to be entitled to maintenance she shall henceforth be deemed to be no longer a member of the subscriber’s family in matters to which these rules relate, unless the subscriber subsequently intimates in writing to the Accounts Officer that she shall continue to be so regarded;

(ii) in the case of a female subscriber, the husband and children of a subscriber, and the widow or widows and children of a deceased son of a subscriber provided that if a subscriber by notice in writing to the Accounts Officer expresses her desire to exclude her husband from her family, the husband shall henceforth be deemed to be no longer a member of the subscriber’s family in matters to which these rules relate, unless the subscriber subsequently cancels such notice in writing.

Note. – Child means legitimate child and includes an adopted child where adoption is recognised by the personal law governing the subscriber.

(d) Column 4. If only one person is nominated the words “in full” should be written against the nominee. If more than one person is nominated, the share payable to each nominee over the whole amount of the Provident Fund shall be specified.

(e) Column 5. Death of nominee(s) should not be mentioned as contingency in this column.

(f) Column 6. Do not mention your name.

(g) Draw line across the blank space below last entry to prevent insertion of any name after you have signed.

Note. – A nomination shall become invalid in case of a subscriber who had no family at the time of nomination subsequently acquiring a family.

Second Schedule

[Rule 22 (1) (a)]

Form of Assignment

Form (1)

I, A B of …………………., hereby assign unto the President of India the within policy assurance as security for payment of all sums which under Rule 27 of the General Provident Fund (Central Services) Rules, 1960, I may hereafter become liable to pay that Fund.I hereby certify that no prior assignment of the within policy exists.Dated this………………. day of …………. 19 ………….One witness to signature :Station ……………..

Signature of subscriber.

Form (2)

We, A B (the subscribers) of ……………… and CD (the joint assured) of ……………….. in consideration of the President of India agreeing at our request to accept payments towards the within policy of assurance in substitution for the subscriptions payable by me the said AB to the General .Provident Fund (or, as the case may be, to accept the withdrawal of the sum of Rs. ……………. from the sum to the credit of the said AB in the General Provident Fund for payment of the premium of the within policy of assurance) hereby jointly and severally assign unto the said President of India the within policy of assurance as security for payment of all sums which under Rule 27 of the General Provident Fund (Central Services) Rules, 1960, the said AB may hereafter become liable to pay that Fund.We hereby certify that no prior assignment of the within policy exists.Dated this ……………….. day of ………… 19 ………….One witness to signature :

Signature of the subscriber
and the joint assured.

Station ……………………………….

Form (3)

I, CD, wife of AB, and the assignee of the within policy, having, at the request of AB, the assured, agreed to release my interest in the policy in favour of AB in order that AB may assign the policy to the President of India, who has agreed to accept payments towards the within policy of assurance in substitution for the subscriptions payable by AB to the General Provident Fund hereby at the request and by the direction of AB assign and I, the said AB assign and confirm unto the President of India the within policy of assurance as security for payment of all sums which under Rule 27 of the Rules of the said Fund, the said AB may hereafter become liable to pay to the Fund.We hereby certify that no prior assignment of the within policy exists.Dated this ………………. day of …………………….. 19 ……………………One witness to signature :

Signature of the assignee
and the subscriber.

Station :

Form (4)

Form of single tenant assignment to be used by in cases where to the …………………. Provident Fund who has affected an insurance policy under the Rules of that Fund is admitted to the General Provident Fund (Central Services).I,………………………… (subscriber’s name) of ……………………….(subscriber’s address), hereby further assign unto the President of India the within policy of assurance as security for the payment of all sums which under Rule 27 of the General Provident Fund (Central Services) Rules, 1960, the said………………..(subscriber’s name) may hereafter become liable to pay to the General Provident Fund (Central Services).I hereby certify that except an assignment to the President of India/Governor of the State of ……………. as security for payment of all sums which the said………………….(subscriber’s name) has become liable to pay under Rule…………. of the………….. Provident Fund Rules, no prior assignment of the within policy exists.Dated this …………. day of …………. 19 ……..One witness …………………..Station :

Signature of the subscriber.

Form (5)

Form of joint tenant assignment to be used in cases where a subscriber to ……………. Provident Fund who has effected an insurance policy under the Rules of that Fund is admitted to the General Provident Fund (Central Services).We……………….(subscriber’s name) of…………..(subscriber’s address) and……………….(wife’s name) wife of……….. hereby jointly and severally further assign unto the President of India the within policy of assurance as a security for the payment of all sums which under Rule 27 of the General Provident Fund (Central Services) Rules, 1960, the said……………(subscriber’s name) may hereafter become liable to pay to the General Provident Fund (Central Services).We hereby certify that except an assignment to the President of India/Governor of the State of as security for payment of all sums which the said……………(subscriber’s name) has become liable to pay under Rule………. of the…………. Provident Fund Rules, no prior assignment of the within policy exists.Dated this ……………….. day of ……….. 19 …………One witness ……………….Station :

Signature of the subscriber
and the joint tenant

Note. – The assignment may be executed on the policy itself either in the subscriber’s handwriting or in type, or alternatively a typed or printed slip containing the assignment may be pasted on the blank space provided for the purposes on the policy. A typed or printed endorsement must be duly signed and if pasted on the policy, it must be initialled across all four margins.

Third Schedule

[Rule 24]

Forms of Re-assignment by the President of India

Form I

All sums which have become payable by the above named AB under Rule 27 of the General Provident Fund (Central Services) Rule, 1960 having been paid and/or liabilities for payment by him of any such sums in the future having ceased, the President of India both hereby re-assign the within policy of assurance to the said

AB and CD


AB

Dated this …………………… day ………………… 19 ………………… Executed by ………………… Accounts Officer of the Fund for and on behalf of the President of India in the presence of ……………….

XY………………………………

(Signature of Accounts Officer)

…………………………… YZ(One witness who should add his
designation and address)

Form II

The above named AB having died on the ……………….. day of ………………… 19 …………………… the President of India hereby re-assigns the within policy of assurance to CD [……………………………..]Dated this ………………….. day ………………….. 19 …… Executed by ……………… Accounts Officer of the Fund for and on behalf of the President of India in the presence of ………………

XY …………………………………………..

(Signature of Accounts Officer)

…………………….. YZ(One witness who should add his
designation and address)

Fourth Schedule

[Rule 25]

Fifth Schedule

[Rule 13]

Authorities competent to grant temporary advance

  1. An advance for the grant of which special reasons are not required under sub-rule (2) of Rule 12 may be sanctioned by the authority competent to grant an advance of pay on transfer under Rule 222 of the General Financial Rules, 1963 or if the applicant is competent to sanction the advance of pay to himself on transfer, by the administrative authority next higher to the applicant.

Note. – Advance to temporary Government servants may be sanctioned by the authority who is competent to sanction advance of pay on transfer for permanent Government servant.

  1. An advance for the grant of which special reasons are required under sub-rule (2) of Rule 12 may be sanctioned by-A Ministry or Department of the Government of India.In the case of officers who originally belonged to the Indian Medical Service, and are now serving under a State Government, a Department of the State Government.The Governor of Assam in his capacity as Agent to the President for the Administration of tribal areas.A Chief Commissioner/Lieutenant-Governor.An authority declared by the Central Government to be the Head of a Department under clause (d) of Rule 3 of the Delegation of Financial Powers Rules, 1978, but not including any authority declared to be the Head of a Department by a Chief Commissioner/Lieutenant-Governor.The General Managers, Managers, Works Managers, and Assistant Managers (Technical) of the Government of India Presses, functioning as heads of Presses.The Controller of Stationery.The Manager of the Government of India Forms Store, Calcutta.The Manager of Publications, New Delhi.The Controller of Patents and Designs.Chief Administrator, Kosi Project.Directors of the Survey of India, in respect of Group C and Group D officers under their control.Director of the Small Industries Service Institute.The Regional Directors (Food), Ministry of Food and Agriculture (Department of Food), in respect of the Gazetted as well as non-gazetted officers under their control.The Joint Directors (Food) in charge of Administration in the offices of the Regional Director (Food), Ministry of Food and Agriculture (Department of Food), in respect of non-gazetted officers employed in the region.[In the Indian Audit and Accounts Department:

(a) the Comptroller and Auditor-General of India;

(b) all Heads of Departments; and

(c) all officers in the Junior Administrative Grade, Selection Grade and Senior Timescale holding charge of administrative group/ independent charge of field offices and headquarters.]

Chief Soil Survey Officer, All India Soil and Land Survey.Deputy Assistant Director General (M.S.) and Depot Managers of the Government Medical Store Depots functioning as Heads of Depots. Director, National Fire Service College, Nagpur.Director, National Civil Defence College, Nagpur.Deputy Directors General, Geological Survey of India in respect of Group C and Group D staff under them.Divisional Superintendent or Officers of equivalent rank who are also Heads of Officers in the Posts and Telegraphs Department. Vice-President, Income Tax Appellate Tribunal.[The Chief Administrative Officer in the Field Organisation Division of the National Sample Survey Organisation in respect of Group C and Group D Staff.]The Joint Director in the Central Statistical Organisation (Industrial Statistics Wing), Calcutta.[The Controller of Accounts in the Ministry of Works and Housing.][Medical Superintendent, Safdarjang Hospital, New Delhi.]Medical Superintendent, Dr. Ram Manohar Lohia Hospital, New Delhi, Director, National Malaria Eradication Programme, Delhi.Director, National Institute of Communicable Diseases, Delhi.Director, All India Institute of Physical Medicine and Rehabilitation Bombay.Director, All India Institute of Hygiene and Public Health, Calcutta, Medical Superintendent, Central Institute of Psychiatry, Ranchi.Director, Jawaharlal Institute of Post-Graduate Medical Education and Research, Pondicherry.Director, Central Research Institute, Kasauli.Director, Central Leprosy Training and Research Institute, Chingleput.Director, B. C. G. Vaccine Laboratory, Guindy, Madras.Serologist and Chemical Examiner to the Government of India, Calcutta.Principal, Lady Hardinge Medical College and Smt. Sucheta Kriplani Hospital, New Delhi.Director, National Tuberculosis Institute, Bangalore.Director, Central Government Health Scheme, New Delhi.[Chief Medical Officers and Deputy Directors in the field units of Central Government Health Scheme, Ministry of Health and Family Welfare in respect of Group ‘C’ and Group ‘D’ Staff.]Provided that where the appointing authority of the applicant is higher than the Head of Department or other authority mentioned in the above list under whose administrative control he is serving, the Head of the Department or other authority, as the case may be, shall not reject his application for an advance save with the approval-

(a) of the Comptroller and Auditor-General, in the case of the officers of the Indian Audit and Accounts Service, and

(b) of the appointing authority, in other cases :

Provided further that where the applicant for an advance for which special reasons are required is himself competent to sanction the advance under the aforesaid provisions, the authority competent to sanction the advance shall be-

(i) in the case of officers of the Indian Audit and Accounts Service, the Comptroller and Auditor-General;

(ii) in other cases, the appointing authority of the applicant

3. In respect of any person serving in connection with the affairs of a State who is entitled to subscribe to the Fund by or under any law made in this behalf, the authority competent to grant an advance for which special reasons are not required under sub-rule (2) of Rule 12, as well as for grant of an advance for which special reasons are required under sub-rule (2) of Rule 12 shall be the State Government.4. In respect of any person who is oh deputation from one Central Ministry or Department to another, the borrowing Ministry or Department shall be competent to grant advance for which special reasons are required under sub-rule (2) of Rule 12.

The Dadra and Nagar Haveli Panchayat Regulation, 2012

Regulation No. 5 of 2012

Promulgated by the President in the Sixty-third Year of the Republic of India
A Regulation to provide for Panchayats in the Dadra and Nagar Haveli and for matters connected therewith.

In exercise of the powers conferred by clause (1) of article 240 of the Constitution, the President is pleased to promulgate the following Regulation made by her.

CHAPTER I

Preliminary

1. Short title, extent and commencement. – (1) This Regulation may be called the Dadra and Nagar Haveli Panchayat Regulation, 2012.
(2) It extends to the whole of the Union territory of Dadra and Nagar Haveli.
(3) It shall come into force on such date as the Administrator may, by notification in the Official Gazette, appoint.

2. Definitions. – In this Regulation, unless the context otherwise requires,-
(a) “Administration” means the Union territory administration of Dadra and Nagar Haveli;

(b) “Administrator” means the Administrator of the Union territory of Dadra and Nagar Haveli appointed by the President of India under article 239 of the Constitution;

(c) “building” includes a house, an out-house, stable, privy, urinal, shed, hut, wall (other than a boundary wall not exceeding 8 feet in height) and any other structure, whether of masonry, bricks, wood, metal or any other material but does not include any temporary structure erected on ceremonial or festive occasions or a tent;

(d) “Chief Executive Officer” means an officer appointed by the Administrator as Chief Executive Officer, District Panchayat;

(e) “Director Panchayat” means an officer in charge of Panchayats in the Department of Panchayati Raj working under the direct control and superintendence of the Secretary of that Department;

(f) “District” means a district specified by the Administrator by a public notification to be a district for the purposes of this Regulation;

(g) “District Judge” means the District Judge of the Dadra and Nagar Haveli;

(h) “District Panchayat” means District Panchayat constituted under section 54;

(i) “District Panchayat Fund” means the fund constituted under section 80;

(j) “Election Commission” means the Election Commission referred to in sub-section (1) of section 99;

(k) “Finance Commission” means the Finance Commission referred to in section 100;

(l) “Gram” means a village;

(m) “Gram Fund” means fund referred to in section 35;

(n) “Gram Panchayat” means a Gram Panchayat constituted under this Regulation;

(o) “Gram Sabha” means the Gram Sabha constituted under sub-section (2) of section 3;

(p) “Notification” means a notification published in the Official Gazette and the expression “notified” shall be construed accordingly;

(q) “Official Gazette” means the Dadra and Nagar Haveli Gazette;

(r) “Panchayat area” means the territorial area of a Gram Panchayat declared by the Administrator under sub-section (1) of section 3;

(s) “Panchayat Secretary” means a Panchayat Secretary appointed under sub-section (1) of section 25;

(t) “prescribed” means prescribed by rules made under this Regulation;

(u) “President” and “Vice President” means the President and Vice President of the District Panchayat respectively;

(v) “public street” means a pathway, road, street, square, court, alley, cart track, foot path or riding path over which the public have a right of way, whether thoroughfare or not and includes-

(i) the roadway over any public bridge or causeway;

(ii) the footway attached to any such street, public bridge or causeway;

(iii) the drains attached to any such street, road, public bridge or causeway; and

(iv) the land which lies on either side of the roadway,(

(a) up to the boundaries of the adjacent property, or

(b) up to the right of way duly notified by the Chief Executive Officer in this regard;

(w) “Regulation” means the Dadra and Nagar Haveli Panchayat Regulation, 2012;

(x) “Sarpanch” means the Sarpanch of a Gram Panchayat;

(y) “Schedule” means a Schedule to this Regulation;

(z) “Secretary Panchayat” means the Secretary in-charge of the Department of Panchayati Raj in the Union territory of Dadra and Nagar Haveli;

(za) “section” means section of this Regulation;

(zb) “tax” means a tax, cess, rate or other impost leviable under this Regulation but does not includes a fee;

(zc) “Union territory” means the Union territory of the Dadra and Nagar Haveli;

(zd) “Upa-Sarpanch” means an Upa-Sarpanch of Gram Panchayat;

(ze) “village” means a village specified by the Administrator, by a public notification, to be a village for the purpose of this Regulation and includes a group of villages so specified;

(zf) “Ward” means a body consisting of persons registered in the electoral rolls relating to ward of a district.

CHAPTER II

Gramsabha

3. Declaration of PAnchayat area and constitution of Gram Sabha. – (1) The Administrator shall, after making such inquiry as may be necessary, by notification, declare a local area, comprising of a village or a group of villages or any part or parts thereof or a combination of any two or more of them to be a Panchayat area, for the purposes of this Regulation and shall also specify its headquarters.
(2) The Administrator shall, by notification in the Official Gazette, constitute a Gram Sabha by a name for each Panchayat area.

4. Composition Gram Sabha. – A Gram Sabha shall consist of persons registered in the electoral rolls relating of to a village or group of villages comprising the Panchayat area:
Provided that a person shall be disqualified for being a member of the Gram Sabha if he is-
(a) less than eighteen years of age;

(b) not a citizen of India;

(c) of unsound mind and stands so declared by competent court; and

(d) not ordinarily a resident within the village for which the Gram Sabha is constituted.

Explanation. – For the purpose of this section, a person shall be deemed to be ordinarily resident in a village if he has been ordinarily residing in such village or is in possession of a dwelling house therein ready for occupation.

5. Incorporation of Gram Sabha. – Every Gram Sabha shall, by the name notified in the Official Gazette under section 3, be a body corporate having perpetual succession and a common seal and shall, subject to such restrictions and conditions as may be imposed by or under this Regulation, have power. to acquire, hold, administer and transfer property, both movable and immovable, and to enter into a contract and shall, by the said name, sue or be sued:
Provided that the powers and duties of the Gram Sabha shall, save as otherwise expressly provided in this Regulation, be exercised, performed and discharged by the Gram Panchayat constituted under sub-section (1) of section 12.

6. Alteration in area of Gram Sabha. – (1) The Administrator may, after such inquiry as he thinks necessary and in consultation with the Gram Sabha or the Gram Sabhas concerned, at any time by notification in the Official Gazette,-
(a) include any area in a Gram; or

(b) exclude any area from a Gram; or

(c) declare at any local area shall cease to be a Gram; or

(d) alter the Headquarter of any Gram Sabha; or

(e) alter the name of any Gram Sabha.

(2) Where, by a notification under sub-section (1), any area is included in a Gram, such area shall thereby become subject to all notifications, rules, bye-laws and orders made under this Regulation or any other law for the time being in force in the area within the jurisdiction of the Gram Sabha.
(3) Where, by notification under sub-section (1), the whole of the area of a Gram ceases to be a Gram, the Gram Sabha shall cease to exist and its assets and liabilities shall be disposed of in the prescribed manner, and if a part of such area is excluded from a Gram, the jurisdiction of the Gram Sabha shall be reduced by that part.

7. Cessation of membership. – (1) A member of a Gram Sabha shall cease to be member, if
(a) he is disqualified under section 4; or

(b) the area where he resides has been excluded from the jurisdiction of the Gram Sabha; or

(c) he ceases to be ordinarily resident within the jurisdiction of the Gram Sabha.

(2) Where any person ceases to be a member of a Gram Sabha under sub-section (1), he shall also cease to hold any office to which he may have been elected or appointed by reason of his being a member thereof.

8. Meetings of Gram Sabha. – (1) Every Gram Sabha shall hold at least four general meetings in each financial year and it shall be the responsibility of the Sarpanch to convene such meetings:
Provided that the Sarpanch shall, upon a requisition in writing by not less than one-tenth of the total number of members of the Gram Sabha call an extraordinary meeting of the Gram Sabha, within thirty days from the receipt of such requisition:
Provided further that where the Sarpanch fails to convene the meetings under this sub-section such authority as may be prescribed shall convene such meetings within a period of thirty days.
(2) The Sarpanch or in his absence Upa-Sarpanch or in the absence of both any person chosen by the Gram Sabha shall preside at such meetings.
(3) For any general meeting of the Gram Sabha, one-tenth of the total number of its members shall form the quorum and decisions shall be taken by a majority of the members present and voting.
(4) The notice of time and place of meetings shall be given in the prescribed manner.

9. Transaction of business at general meeting. – (1) The Sarpanch shall place before the Gram Sabha for its approval the following matters, namely:-
(a) the annual statement of accounts;

(b) budget estimates;

(c) the developmental and other programmes of work proposed for the current financial year;

(d) proposals for fresh taxation or enhanced taxation;

(e) report of the administration of the preceding financial year;

(f) the last audit note and replies thereto.

(2) The Gram Sabha, shall consider the following matters and make recommendations and suggestions to the Gram Panchayat, namely:-
(a) annual administration report of the preceding financial year;

(b) planning supervising, co-ordinating and monitoring the schemes of the Gram Panchayat;

(c) recoveries of Panchayat dues;

(d) the last audit report and replies made thereto;

(e) proposals for organising community service, voluntary labour or mobilisation of the local people for any specific work included in any programme:

Provided that the recommendations of the Gram Sabha shall be acted upon by the Gram Panchayat as far as practicable.

10. Functions of Gram Sabha. – The Gram Sabha shall perform the following functions, namely:-
(i) identification of the beneficiaries and sites under various programmes of the Administration;

(ii) determination of the priorities of the work to be undertaken by the Gram Panchayat;

(iii) issuance of utilisation certificate in respect of the development work undertaken by the Gram Panchayat from the grants-in-aid or the Gram Panchayat funds; .

(iv) any other function as may be assigned by the Administrator from time to time.

11. Supervisory Committees of Gram Sabha. – (1) The Gram Sabha shall constitute a minimum of two Supervisory Committees in such manner as·may be prescribed to supervise the Gram Panchayat work and other activities in the Gram.
(2) The Supervisory Committees shall submit its report to the Gram Panchayat and also place a copy of their report in the meeting of the Gram Sabha.

CHAPTER III

The Gram Panchayat and Elections

12. Constitution of Gram Panchayats. – (1) As soon as may be, after its constitution, every Gram Sabha shall elect by direct election an Executive Committee called the Gram Panchayat and a Chairperson of that Committee to be known as the Sarpanch.
(2) A Gram Panchayat shall, consist of such number of seats, including the Sarpanch not being less than nine or more than fifteen, as the Director Panchayat may, with prior approval of the Administrator notify.
(3) The ratio between the population of the territorial area of a Gram Panchayat and the number of seats in that Panchayat to be filled by election shall, so far as practicable, be the same throughout the Union territory.
(4) Each Gram Panchayat area shall be divided by the Election Commission into territorial constituencies in such manner that the ratio between the population of each constituency and the number of seats allotted to it shall, so far as practicable, be the same throughout the Gram Panchayat area.
(5) Seats shall be reserved for the Scheduled Castes and the Scheduled Tribes in every Gram Panchayat and the number of seats so reserved shall bear, as nearly as may be, the same proportion to the total number of seats to be filled by direct election in the Gram Panchayat as the population of the Scheduled Castes and the Scheduled Tribes in that Gram Panchayat area bears to the total population of that area and such seats shall be allotted by the Election Commission by rotation to different constituencies in a Gram Panchayat, in such manner as may be prescribed:
Provided that no such reservation shall be necessary if the total population of the Scheduled Castes or the Scheduled Tribes in a Gram Panchayat is less than half the proportionate population required to fill one seat.
(6) Not less than one-half of the total number of the seats reserved under sub-section (5), shall be reserved for women belonging to the Scheduled Castes and the Scheduled Tribes.
(7) Not less than one-half (including the number of seats reserved for women belonging to the Scheduled Castes and the Scheduled Tribes) of the total number of seats to be filled by direct election in every Gram Panchayat shall be reserved for women and such seats may be allotted by the Election Commission by rotation to different constituencies in a Gram Panchayat, in such manner as may be prescribed.
(8) The number of seats to be reserved under sub-sections (6) and (7), shall be determined by the Administrator, by an order published in the Official Gazette.
(9) The Administrator shall reserve-
(a) the number of offices of Sarpanch in the Gram Panchayats for the Scheduled Castes and the Scheduled Tribes which shall bear, as nearly as may be, the same proportion to the total number of such offices in the Gram Panchayats as the population of the Scheduled Castes and the Scheduled Tribes in the area of Union territory to which this Regulation extends bears to the total population of such area;

(b) not less than one-half of the total number of offices of Sarpanch in the Gram Panchayats for women:

Provided that offices reserved under this sub-section shall be allotted by the Election Commission by rotation to different Gram Panchayats in such manner as may be prescribed.

13. Person qualified to vote and be elected. – (1) Every member of Gram Sabha shall, unless disqualified under this Regulation or any other law for the time being in force, be qualified to vote at an election to the Gram Panchayat or at a meeting of the Gram Sabha.
(2) Every member of a Gram Sabha shall, unless disqualified under this Regulation or under any other law for the time being in force, be qualified to be elected to fill up a seat in the Gram Panchayat as a member or as its Sarpanch or as both:
Provided that if a person is elected to both the offices of a member as well as Sarpanch, he shall resign either of the two offices within a period of fourteen days from the date of the publication of the result in the Official Gazette, failing which his seat of the member in the Gram Panchayat shall become vacant.
(3) The vacancy caused by the result of such resignation, shall be filled by holding a bye-election for the purpose.

14. Disqualification. – (1) A person shall be disqualified for being chosen as, and for being, a Disqualification. member of a Gram Panchayat, or to continue as such, if he,-
(a) has failed to pay arrears for more than one year of any tax, fee or any sum due to the Gram Panchayat:

Provided that such disqualification shall be operative only if notice for such arrears has been duly served upon such person and such arrears have been displayed on the public notice board of the Gram Panchayat not less than three months prior to the date of election; or
(b) holds any salaried office or office of profit under the Gram Sabha or the Gram Panchayat; or

(c) has directly or indirectly or through immediate family member any share or monetary interest in any work done by or to the Gram Panchayat or in any contract or employment with or under or by or on behalf of, the Gram Panchayat; or

(d) is a Government servant or in service in any of municipality or Gram Panchayat; or

(e) has been dismissed from the service of the Government or of municipality or Gram Panchayat for misconduct within five years prior to the date of poll; or

(f) has not attained the age of twenty-one years; or

(g) has been ordered to give security for good behaviour under section 109 or section 110 of the Code of Criminal Procedure, 1973; or

(h) has been convicted by a criminal court of any offence involving violence or moral turpitude and sentenced to imprisonment for not less than three months and five years have not elapsed since his release; or

(i) is without permission of the Gram Panchayat, absent from three consecutive meetings; or

(j) is of an unsound mind and has been so declared by a competent court; or

(k) has been declared by a competent court to be an insolvent; or

(l) has been disqualified under any law for the time being in force by competent court for adopting a corrupt practice or for commission of an election offence at an election during the period of such disqualification; or

(m) subject to clause (j), is so disqualified by or under any law for the time being in force for the purposes of election to the House of the People; or

(n) is not a citizen of India.

(2) A person shall be disqualified for being a member of the Gram Panchayat if he is so disqualified under the Fifth Schedule.

15. Decision on disqualification. – If any question arises as to whether a person has become subject to any referred to in section 7, section 13 or section 14, it shall be referred to disqualification. the Administrator and his decision thereon shall be final:
Provided that before giving any decision on any such question, the Administrator shall obtain the opinion of the Election Commission and shall act according to such opinion.

16. Election of members. – The election of members of a Gram Panchayat shall be held in such manner (including the manner of voting) as may be prescribed and on such date or dates as the Administrator may, in consultation with the Election Commission, by notification direct:
Provided that a casual vacancy shall be filled up within a period of six months from the date of occurrence of such vacancy:
Provided further that no election shall be held to fill a casual vacancy occurring within six months prior to the general election of a Gram Panchayat under this section.

17. Election of Upa-Sarpanch. – (1) On the constitution of a Gram Panchayat for the first time under this Regulation or on the expiry of the term of a Gram Panchayat or on its reconstitution, a meeting shall be called on a date fixed by the Administrator for the election of Upa-Sarpanch in such manner as may be prescribed.
(2) The officer appointed by the Administrator shall preside over such meeting, but shall not have the right to vote.
(3) No business other than the election of the Upa-Sarpanch shall be transacted at such meeting.
(4) In case of equality of votes, the result of the election shall be decided by draw of lots in the presence of officer referred to in sub-section (2), in such manner as he may determine.

18. Executive functions of Sarpanch. – The executive powers of the Gram Panchayat under this Regulation and the responsibility for the due fulfilment of the duties imposed on the Gram Panchayat under this Regulation and for carrying out the resolution of the Gram Panchayat shall vest in the Sarpanch.

19. Duration of Gram Panchayat. – (1) Every Gram Panchayat, unless sooner dissolved under any law for the time being in force, shall continue for five years from the date appointed for its first meeting and no longer.
(2) Notwithstanding anything contained in sub-section (1), the members of the Gram Panchayats functioning immediately before coming into force of this Regulation, shall continue to hold their office till the expiration of the term specified under sub-section (1) of section 22 of the Dadra and Nagar Haveli Panchayatse Rulation, 1965. Reg. 3 of 1965.
(3) An election to constitute a Gram Panchayat shall be completed-
(a) before the expiry of its duration specified in sub-section (1);

(b) before the expiration of a period of six months from the date of its dissolution:

Provided that where the remainder of the period for which the dissolved Gram Panchayat would have continued is less than six months, it shall not be necessary to hold any election under this sub-section for constituting the Gram Panchayat for such period.
(4) A Gram Panchayat constituted upon the dissolution of the Gram Panchayat before the expiration of its duration shall continue only for the remainder of the period for which the dissolved Gram Panchayat would have continued under sub-section (1), had it not been so dissolved.

20. Oath of office. – (1) As soon as may be, on the first meeting of the Gram Panchayat, every member thereof and Sarpanch and Upa-Sarpanch shall take the oath of office before such officers as the Administrator may specify, in the form set out in the First Schedule.
(2) No member who has not taken such oath shall vote or take part in the proceedings of any meeting nor shall he be included as a member of any Committee constituted by the Gram Panchayat.

21. Resignation of office. – (1) Any member of the Gram Panchayat may resign his office by giving notice in writing to that effect to the Sarpanch under intimation to the Chief Executive Officer and such resignation shall take effect from the date of its acceptance by the Sarpanch.
(2) The Upa-Sarpanch may resign his office by giving notice in writing to the Sarpanch under intimation to the Chief Executive Officer and such resignation shall take effect from the date of its acceptance by the Sarpanch.
(3) The Sarpanch may resign his office by giving notice in writing to the Chief Executive Officer and such resignation shall take effect from the date of its acceptance by the Secretary Panchayat.
(4) Where the office of the Sarpanch or Upa-Sarpanch falls vacant, the members of the Gram Panchayat may elect any person from amongst themselves by a simple majority to act as Sarpanch or Upa-Sarpanch, as the case may be, pending the election for such offices.
22. Motion of no confidence. – (1) A motion of no confidence may be moved against Sarpanch or Motion of no Upa-Sarpanch by not less than one-third of the total members of the Gram Panchayat confidence. after giving notice thereof to the Sarpanch under intimation to the Chief Executive Officer:
Provided that no such notice shall be given before six months of assumption of office by the Sarpanch or the Upa-Sarpanch.
(2) A special meeting of the Gram Panchayat shall be convened within a period of fifteen days from the date on which the motion of no confidence has been moved to deliberate on, and decide the no confidence motion.
(3) If the motion of no confidence is carried by a majority of the total number of members of Gram Panchayat, then, the Gram Panchayat shall recommend to the Gram Sabha the removal of the Sarpanch or the Upa-Sarpanch, as the case may be, from his office.
(4) On receipt of recommendation under sub-section (3), a meeting of the Gram Sabha shall be convened with a quorum of not less than one-third of the total membership of the Gram Sabha and the recommendation shall be approved by majority of members present and voting.
(5) Upon the approval of the recommendation under sub-section (4), the Sarpanch shall cease to hold office after a period of three days from the date on which the recommendation is approved unless he has resigned earlier.
(6) If the recommendation of the Gram Panchayat is not approved by the Gram Sabha under sub-section (4) or there is no quorum in the special meeting of the Gram Sabha, no fresh motion of no confidence shall be moved against the Sarpanch in the Gram Panchayat within a period of six months from the date on which the recommendation fails to acquire approval of the Gram Sabha or the date on which the recommendation could not be considered for lack of quorum.
(7) Notwithstanding anything contained in this Regulation, the Sarpanch or Upa-Sarpanch, for the removal of whom the motion of no confidence or recommendation under sub-section (3) is under consideration, shall not preside over a meeting of Gram Panchayat under sub-section (2) and Gram Sabha under sub-section (4) but he shall have a right to speak or otherwise take part in the proceedings of such meetings.

23. Removal from office. – (1) The Secretary Panchayat may, after giving due notice to the Panchayat and after such inquiry as he thinks fit, remove from office any member (including the Sarpanch or Upa-Sarpanch) of a Gram Panchayat who has been guilty of misconduct or neglect of duty or persistent remissness in the discharge of duties and the member so removed shall not be eligible for re-election during the remainder of the term of Panchayat.
(2) Any person who has been removed from his office by the authority referred to in sub-section (1) may, within thirty days from the date of the order, prefer an appeal to the Administrator who may, after giving the appellant an opportunity of being heard, modify, set aside or confirm the order of removal. .
(3) The order of removal so passed by the authority referred to in sub-section (I), shall not take effect before the period, during which an appeal may be preferred under sub-section (2), has expired.
(4) An order passed by the Administrator on appeal shall be finaL
(5) Where an appeal has been filed under sub-section (2), the Administrator may stay the operation of the order of the authority referred to in sub-section (1) till the appeal is disposed of.

24. Casual vacancy. – Any casual vacancy in the office of the Sarpanch or the Upa-Sarpanch in the Gram Panchayat, shall be filled for the remainder of his term by election in accordance with the provisions of this Regulation:
Provided that in the case of a seat or the office of Sarpanch reserved for the Scheduled Caste or the Scheduled Tribe or women, no person other than the member of the Scheduled Caste or the Scheduled Tribe or women shall be qualified to be chosen to such vacancy.

25. Officers and servant, of Gram Panchayat. – (1) There shall be a Panchayat Secretary for every Gram Panchayat who shall be appointed by the Administrator and draw his salary and allowances from Gram Fund.
(2) The Panchayat Secretary shall be in charge of the office of the Gram Panchayat and shall perform all the duties and exercise all the powers imposed or conferred upon him by or under this Regulation or any rules or bye-Jaws made thereunder.
(3) Subject to rules as may be framed by the Administrator regarding discipline and control, the Panchayat Secretary shall act in all matters under the general supervision of the Sarpanch through whom he shall be responsible to the Gram Panchayat.
(4) The Gram Panchayat may appoint such other officers and employees and in such number as may, from time to time, be necessary with the prior approval of the Administrator and in the manner as may be prescribed:
Provided that no post shall be created for which no budget provision is made and is not provided in the staffing pattern approved by the Administrator.
(5) The posting and transfer of the staff recruited under sub-section (4), shall rest with the Chief Executive Officer.
(6) The terms and conditions of service and duties of Panchayat Secretary and the terms and conditions of service of other officers shall be such as may be prescribed.

26. Meetings of Gram Panchayat. – (1) The time and place of meetings of a Gram Panchayat and the procedure to be followed at such meetings shall be such as may be prescribed.
(2) A member of a Gram Panchayat may, at any meeting, move any resolution and put questions to the Sarpanch or the Upa-Sarpanch on matters connected with the administration of the Gram Panchayat in such manner as may be prescribed.
(3) No resolution of a Gram Panchayat shall be amended, varied or cancelled by the Gram Panchayat within a period of three months from the date of passing thereof except by a resolution supported by two-thirds of the total number of members of the Gram Panchayat.

27. Committees. – (1) Subject to such control and restrictions as may be prescribed, a Gram Committees. Panchayat may appoint Committees for exercising such of its powers and discharging such of its duties and functions as it may specify.
(2) A Committee appointed under sub-section (1), shall consist of not more than five members and may be dissolved or reconstituted for such reasons and in such manner as may be prescribed.
(3) Every Gram Panchayat shall have the powers to annul, revise or modify any decisions taken by any of its Committees.
28. Proceedings not to be invalid in certain cases. – No act or proceeding of a Gram Panchayat or of any Committee thereof shall be deemed to be invalid by reason of the existence of any vacancy.

CHAPTER IV

Powers, Duties and Functions of Gram Panchayat

29. Duties and functions of Gram Panchayat. – (1) It shall be the duty of Gram Panchayat, so far as the Gram Fund may allow, to make reasonable provision within its jurisdiction, in regard to the matters specified in the Second Schedule.
(2) Subject to the provision of sub-section (1) a Gram Panchayat shall have powers and responsibilities to make plans and implement schemes for the development and social justice including those in relation to the matters specified in the Second Schedule.

30. Control of Gram Panchayat on certain properties. – (1) The Gram Panchayat in respect of all roads, streets, bridges, culverts and other properties placed by the Administration under sub-section (1) of section 37 under its direction, management and control, subject to the provisions of any other law for the time being in force, may do all things necessary for the maintenance and repair thereof, and in particular, may-
(a) widen, open, enlarge, or otherwise improve any such road, bridge or culvert and plant and preserve trees on the sides of such roads;

(b) deepen or otherwise improve any water-course and other property mentioned in clause (c) of sub-section (1) of section 37; and

(c) cut any hedge or branch or any tree projecting on any such public road or street and building.

(2) The Gram Panchayat shall also have control of all roads, streets, waterways, bridges and culvert which are situated within its jurisdiction, not being private property or not being the property for the time being under the control of the Government and may do all things necessary for the improvement, maintenance and repair thereof and in particular, may-
(a) layout and make new roads; and

(b) construct new bridges and culverts.

31. Transfer of any work or institution to Gram Panchayat. – The Administrator may entrust to the Gram Panchayat, the execution, maintenance or repair of any work or the management of any institution on behalf of the Administration or any local authority:
Provided that the funds necessary for the execution, maintenance or repairs of the work or the management of the institution shall be placed by the Administration or such local authority at the disposal of the Gram Panchayat.

32. Collection of revenue. – (1) Subject to such conditions as may be prescribed, the Administrator may, by notification in the Official Gazette, entrust to the Gram Panchayat the functions and duties of collecting the taxes, land revenue and other dues recoverable under specified scheme.
(2) Where any functions or duties are entrusted to a Gram Panchayat under sub-section (1), the Administrator shall pay to such Gram Panchayat collection charges at such rates as he may determine in this behalf.

33. Village Volunteer Force. – (1) Subject to the rules made under this Regulation, a Gram Panchayat may organise a force to be known as Village Volunteer Force consisting of able bodied persons residing in the Gram who are not below the age of 18 years and who are willing to join the force and place such force under the command of a suitable person.
(2) The services of the Village Volunteer Force, may be utilised for general watch and ward purpose and in cases of emergency like fire, floods, out-break of epidemics or any other natural calamity.
(3) No member of the Village Volunteer Force, shall be held liable for damages on account of any act done by him in the bona fide discharge of his duties as a member of such force.

34. Execution of contracts. – Every contract or agreement entered into by a Gram Panchayat shall be signed by the Sarpanch and the Panchayat Secretary and sealed with the common seal of the Gram Panchayat.

CHAPTER V

Finance, Property and Accounts

35. Gram Fund. – (1) There shall be a “Gram Fund” for each Gram Panchayat and the same shall be utilised for carrying out the duties and obligations imposed upon Gram Panchayat by this Regulation.
(2) The following shall be credited to and form part of the Gram Fund, namely:
(a) the proceeds of any tax or fee imposed under section 38;

(b) the contributions made by the Government or any local authority or person;

(c) all sums ordered by any authority or court to be credited to the Gram Fund;

(d) the income from securities in which the Gram Fund is invested;

(e) the share in the collection of land revenue or other grants from the Administration;

(f) all sums received by way of loans or gifts;

(g) the income derived from fisheries and other sectors under the management of the Gram Panchayat;

(h) the income from or proceeds of any property of the Gram Panchayat;

(i) the sale proceeds of all dust, dirt, dung or refuse collected by the functionaries of the Gram Panchayat;

(j) sums assigned to the Gram Fund by any general or special order of the Administration; and

(k) all sums received in aid of or for expenditure on any institution or service maintained or financed from the Gram Fund or managed by the Gram Panchayat.

(3) The amount in the Gram Fund shall be applied subject to the provisions and for the purposes of this Regulation and shall be kept in such custody as may be prescribed.

36. Grants. – The Administrator may, subject to such conditions as he may deem fit, make grants to the Gram Panchayat for general purposes or for the improvement of the village and the welfare of residents therein.

37. Properties placed under disposal, management and control of Gram Panchayat. – (1) The Administrator may, if he deems fit, place all or any of the properties, of the nature specified below, and situated within the jurisdiction of the Gram Panchayat under the direction, management and control of the Gram Panchayat, namely:-
(a) open sites, waste, vacant and grazing lands, not being private property and river beds;

(b) public roads and streets;

(c) public channels, water courses, wells, ponds, tanks (except irrigation tanks under the control of the Government), public reservoirs (except water treatment plants under the control of the Government), cisterns, fountains, aqueducts and any adjacent land (not being private property) appertaining to any public tanks or ponds, and lands appertaining thereto;

(d) public sewers, drains, drainage works tunnels and culverts and things appertaining thereto and other conservancy works;

(e) sewage, rubbish and offensive matter, deposited on streets or collected by the Gram Panchayat from streets, latrines, urinals, sewers, cesspools and other places;

(f) street lights, public lamps, lamp posts and apparatus connected therewith or appertaining thereto;

(g) public library, reading rooms, slaughter houses, fish farms, cremation grounds, primary schools, anganwadi centres; and

(h) road side trees, fuel wood plantation, non-conventional energy equipments.

(2) All markets and fairs or such portions thereof as are held upon public land shall be managed and regulated by the Gram Panchayat and Gram Panchayat shall receive to the credit of the Gram Fund referred to in sub-section (1) of section 35 all dues levied or imposed in respect thereof.

38. Taxes which may be imposed. – (1) Subject to the rules made under this Regulation a Gram Panchayat, in Taxes which relation to the services provided by it directly, may levy-may be imposed.
(a) a tax on the owners or occupiers of buildings;

(b) a tax on trades, callings and employment;

(c) a tax on vehicles other than mechanically propelled vehicles kept within the limits of the Gram Panchayat;

(d) a tax on sale of cattle within the limits of the Gram Panchayat;

(e) a theatre or show tax on entertainments and amusements;

(f) a lighting tax;

(g) a drainage tax;

(h) fees for providing sanitary arrangements at such places of worship of pilgrimage, fairs and melas within its jurisdictions;

(i) fees for sale of goods in markets, melas, fairs and festivals;

(j) fee for grazing of cattle in grazing lands under the management of the Gram Panchayat;

(k) fee for providing the watch and ward of crops in the Gram Panchayat;

(l) licence fee for plying of public ferry;

(m) any other taxes approved by the Administrator.

(2) The taxes and fees referred to in sub-section (1) shall be imposed, assessed and realised in such manner and at such times as may be prescribed.
39. Appeal against levy of tax, etc. – Any person aggrieved by the assessment, levy or imposition of any tax or fee under section 38, may appeal to the Panchayat Secretary within thirty days of the date of the order imposing such tax or fee and second appeal in these cases shall lie with Chief Executive Officer.

40. Suspension of levy of tax or fee. – The Chief Executive Officer may, by notification in the Official Gazette, suspend the levy or imposition of any tax or fee under section 38 and may at any time in the like manner rescind such suspension.

41. Lease of collection of markets fees, etc. – It shall be lawful for a Gram Panchayat to lease by public auction or private contract after following prescribed procedure, the collection of any fee on specified markets and bazars, if any, such fee is imposed under section 38:
Provided that a lessee shall give security for the due fulfilment of the conditions of the lease or contract.
42. Recovery of taxes and other dues. – (1) When any tax or fee or other sum due to a Gram Panchayat has become payable, the Gram Panchayat shall with the least practicable delay cause to be sent to the person liable for the payment thereof, a demand notice in the prescribed form for the amount due from him and require him, to pay the amount within thirty days, from the date of such notice.
(2) Every notice of demand under sub-section (1) shall be served in such manner as may be prescribed.
(3) If the sum for which a notice of demand has been served is not paid within thirty days from the date of such notice, the Gram Panchayat may apply to the Mamlatdar or any other officer authorised in this behalf by the Administrator for its recovery as an arrear of land revenue.

43. Accounts. – Every Gram Panchayat shall maintain accounts in such form as may be prescribed.

44. Annual estimate of expenditure. – (1) Every Gram Panchayat shall, at such time and in such manner as may be prescribed, prepare in each year a budget of its estimated receipts and payments for that year and shall submit the budget to the District Panchayat through District Planning Committee.
(2) The District Panchayat may, within such period as may be prescribed, either approve the budget or return it to the Gram Panchayat for such modification as it may direct.
(3) If such modifications are made under sub-section (2), the budget shall be resubmitted within such period as may be prescribed to the District Panchayat.
(4) No expenditure shall be incurred unless the budget is approved by the Administrator.

45. Audit. – (1) The accounts of every Gram Panchayat shall be audited annually in such manner as may be prescribed.
(2) The audit shall be carried out by the prescribed authority or such other officer as the Administrator may appoint in this behalf and the prescribed authority or other officer shall within one month of the completion of the audit, forward copies of the audit report to the Chief Executive Officer and the Gram Panchayat.
(3) The Chief Executive Officer may, after considering the report and after making such further enquiry as he may consider necessary, disallow any item which appears to him contrary to law and surcharge the same on the person making or authorising the illegal payment and shall-
(a) if such person is a member of the Gram Panchayat, proceed against him in the manner as specified in sub-sections (2) and (3) of section 50; and

(b) if such person is not a member of the Gram Panchayat, obtain the explanation of the person and direct such person to pay to the Gram Panchayat the amount surcharged within a specified period and if the amount is not paid within the specified period, the Chief Executive Officer shall cause it to be recovered as an arrear of land revenue and credit it to the Gram Fund referred to in sub-section (1) of section 35.

(4) Any person aggrieved by an order of the Chief Executive Officer under sub-section (3) may, within thirty days of the date of order, prefer an appeal to the Secretary Panchayat whose decision thereon shall be final:
(5) Social Audit of the major works being carried out by the Gram Panchayat shall be organised as may be decided by the Director Panchayat from time to time and the report of such audit whenever carried out shall be submitted to the Administrator by Director Panchayat along with his comments.

46. Administrative report. – (1) Every Gram Panchayat shall submit annually to the Chief Executive Officer a report on the administration of the Gram Panchayat during the previous year.
(2) The report shall be prepared by the Panchayat Secretary and after it is approved by the Gram Panchayat, shall be forwarded to the Chief Executive Officer with a copy of the resolution of the Gram Panchayat thereon.
(3) The annual administration report of the Gram Panchayat shall contain an introductory section with basic statistics about the Gram Panchayat and data related to devolution of functions, finances, functionaries and performance of its duties, functions and obligations.
(4) The Chief Executive Officer shall forward the annual administrative report through Director Panchayat along with his comments to the Administrator.

CHAPTER VI

Control of Gram Panchayat

47. Power to call for proceedings, etc. – The Chief Executive Officer and Director Panchayat shall have power to,
(a) call for-

(i) any extract from the proceeding of a Gram Panchayat or any book, record, correspondence or documents in the possession or under control of a Gram Panchayat;

(ii) any return, plan, estimate, account or report for the purpose of inspection or examination;

(b) require a Gram Panchayat to take into consideration-

(i) any objection which appears to the Chief Executive Officer or the Director Panchayat to exist to the doing of anything which is about to be done or is being done by such Gram Panchayat, or

(ii) any information which the Chief Executive Officer or the Director Officer or the Director Panchayat to necessitate the doing of a certain thing by the Gram Panchayat, and to make written reply to the said Chief Executive Officer or the Director Panchayat, as the case may be, within a reasonable time, stating its reasons for desisting from doing such things.

48. Default in performance of duty by Gram Panchayat. – (1) If, at any time, it appears to the Chief Executive Officer that a Gram Panchayat has made wilful and persistent default in the performance of any duty imposed on it by this Regulation, he may, by order in writing, fix a period for the performance of that duty under intimation to Director Panchayat.
(2) If the duty specified under sub-section (1), is not performed within the period so fixed, the Executive Officer may appoint any Government Agency to perform it, and direct that the expenses of the performance of such duty shall be paid by the defaulting Gram Panchayat within such period as the Chief Executive Officer may think fit.

49. Suspension of execution of order on resolution of Panchayat. – (1) If, in the opinion of the Panchayat Secretary, the execution of any order or resolution of a Gram Panchayat or the doing of anything which is about to be done or is being done by or on behalf of a Gram Panchayat is causing or is likely to cause danger to human life, health and public safety or annoyance to the pUblic or to lead to a breach of peace or is unlawful, he shall forthwith bring it to the notice of Chief Executive Officer who may by an order in writing suspend the execution or prohibit the doing thereof.
(2) When the Chief Executive Officer makes an order under sub-section (1), he shall forthwith send to the Gram Panchayat affected thereby a copy of the order together with a statement of the reasons for making it.
(3) The Chief Executive Officer shall forthwith submit to the Secretary Panchayat a report of the circumstances in which the order was made under this section and the Secretary Panchayat may after giving notice to the Gram Panchayat and making such inquiry as he deems fit, rescind, modify or confirm the order.
(4) All actions taken or orders made under sections 47, 48 and this section shall be reported to the Administrator as soon as possible.

50. Liability of members for loss, waste or misapplication. – (1) Every member of the Gram Panchayat shall be personally liable for the loss, waste or misapplication of any money or other property of the Gram Panchayat which has been caused or facilitated by his misconduct or wilful neglect of his duty as a member of the Gram Panchayat.
(2) If after giving the member of the Gram Panchayat concerned a reasonable opportunity for showing cause to the contrary the Panchayat Secretary is satisfied that the loss, waste or misapplication of any money or other property of the Gram Panchayat is a direct consequence of misconduct or wilful neglect on the part of such member, he shall report in writing to the Chief Executive Officer who shall direct such member to pay to the Gram Panchayat before a fixed date, the amount required to be reimbursed to it for such loss, waste or misapplication:
Provided that no such order shall be made for bona fide or technical irregularities or mistake of a member of the Gram Panchayat.
(3) If the amount referred to in sub-section (2) is not so paid, the Chief Executive Officer shall recover it as an arrear of land revenue and credit it to the Gram Fund referred to in sub-section (1) of section 35.
(4) An order of the Chief Executive Officer shall be subject to an appeal to the Secretary Panchayat if made within thirty days of the date of the order.

51. Dissolution of Gram Panchayat. – (1) If in the opinion of the Administrator, a Gram Panchayat-
(a) exceeds or abuses its powers; or

(b) is incompetent to perform or makes wilful and persistent default in the performance of the duties imposed on it by or under this Regulation or any other law for the time being in force; or

(c) fails to levy the taxes leviable under this Regulation; or

(d) persistently disobeys the order of the Chief Executive Officer made under sub-section (2) of section 49,

he may, by order published in the Official Gazette, dissolve the Gram Panchayat.
(2) No order under sub-section (1) shall be passed without giving to the Gram Panchayat a reasonable opportunity of being heard.
(3) If a Gram Panchayat is dissolved under sub-section (1), the following consequence shall ensue, namely:-
(a) all the members of the Gram Panchayat shall, from the date specified in the order, cease to be its members;

(b) all powers and duties of the Gram Panchayat shall during the period of dissolution of the Gram Panchayat, be exercised and performed by such person or persons as may be appointed by the Administrator in this behalf.

(4) An election to constitute a Gram Panchayat shall be completed before the expiry of a period of six months from the date of its dissolution.

52. Disputes between Gram Panchayats. – (1) If any dispute arises between two or more Gram Panchayats, it shall be referred to a Joint Committee of Panchayat appointed under section 73.
(2) If the Joint Committee is unable to resolve the issue it shall be referred to the Secretary Panchayat and the decision of Secretary Panchayat thereon shall be final.

53. Administrator or Secretary Panchayat may call for proceedings. – The Administrator or Secretary Panchayat may call for and examine the record of the proceedings of any Gram Panchayat for the purpose of satisfying himself as to the legality or propriety of any order passed and may revise or modify the order as he may deem fit:
Provided that no order shall be so revised or modified without giving the Gram Panchayat concerned a reasonable opportunity of showing cause against the proposed order for revision or modification of the order.

CHAPTER VII

The District Panchayat

54. District Panchayat. – The Administrator shall, by notification in the Official Gazette, constitute for the districts in the Union territory, a Panchayat at the District level to be called the District Panchayat.
55. Composition of District Panchayat. – (1) The District Panchayat shall consist of such number of seats to be filled from such number of wards, as the Administrator may, by order, determine.
(2) Subject to the provisions of sub-section (3), the territorial boundary for each ward shall be notified by the Administrator on the recommendations of the Election Commission.
(3) The seats in the District Panchayat shall be filled by persons chosen by direct election from the wards in such manner that the ratio between the population of each constituency and the number of seats allotted to it shall so far as practicable be the same throughout the District Panchayat area.
(4) The following persons shall also be represented in the District Panchayat, namely:-
(a) all the Sarpanchs of the Gram Panchayats;

(b) the Member of the Lok Sabha representing the constituency of the Union territory,

who shall also have a right to vote in the meetings (other than the meeting held for the election of President and Vice-President) of the District Panchayat.
(5) The provisions of sub-sections (5), (6), (7) and (8) of section 12 shall, so far as may be, apply to District Panchayat as they apply to a Gram Panchayat subject to the modification that for the words “Gram Panchayat” wherever they occur in those provisions, the words “District Panchayat” shall be substituted.

56. Incorporation of District Panchayat. – The District Panchayat shall by the name notified in the Official Gazette under section 54 be a body corporate having perpetual succession and common seal and subject to such restrictions and conditions imposed by or under this Regulation or any other law for the time being in force, have power to acquire, hold, administer and transfer property, both movable and immovable and enter into any contract and shall by the said name sue or be sued.

57. Persons qualified to vote and be elected. – Every member of the Gram Sabhas constituting the District Panchayat shall, unless disqualified under this Regulation or any other law for the time being in force be qualified,-
(i) to vote at an election to the District Panchayat;

(ii) be elected to the District Panchayat.

58. Disqualification. – (1) No person shall be qualified to be elected to District Panchayat or continue as such, if he-
(a) has arrears for more than one year of any tax, fee or any sum due to the Gram Panchayat:

Provided that this disqualification shall be operative only if such arrears have been displayed on the public notice board of the Gram Panchayat not less than three months prior to the date of election or notification of such disqualification; or
(b) holds any salaried office or office of profit under a Gram Panchayat or the District Panchayat; or

(c) has directly or indirectly any share or monetary interest in any work done by the Gram Panchayat or the District Panchayat or in any contract or employment with or under or by or on behalf of the District Panchayat or the Gram Panchayat; or

(d) is a servant of the Government or any municipality or Panchayat; or

(e) has been dismissed from the service of the Government or Municipality or Panchayat for misconduct; or

(f) has been ordered to give security for good behaviour under section 109 or section 110 of the Code of Criminal Procedure, 1973; or 2 of 1974.

(g) has been convicted by a criminal court of any offence involving violence or moral turpitude and sentenced to imprisonment for not less than three months and a period of five years have not elapsed since his release; or

(h) has not attained the age of twenty-one years; or

(i) is of unsound mind and has been so declared by a competent court; or

(j) has been declared by a competent court as an insolvent; or

(k) has been disqualified under any law relating to elections for the time being in force for adopting a corrupt practice or for commission of an election offence during the period of such disqualification; or

(l) subject to clause (h), is so disqualified by or under any law for the time being in force for the purposes of election to the House of the People; or

(m) is not a citizen of India.

(2) A person shall be disqualified for being a member of the District Panchayat if he is so disqualified under the Fifth Schedule:
Provided that a person representing the Union territory in the Lok Sabha shall be disqualified for being a Member of that House if he is so disqualified under the Tenth Schedule to the Constitution.

59. Decision on question as to disqualification. – If any question arises as to whether a person has become subject to any disqualification referred to in section 4, section 7, section 14, section 15, section 57 and section 58, it shall be referred to the Administrator of the Union territory for decision and his decision thereon shall be final:
Provided that before giving any decision on any such question, the Administrator shall obtain the opinion of the Election Commission and act according to such opinion.
60. Oath of office. – (1) On the constitution of the District Panchayat for the first time under this Regulation or on its reconstitution, a meeting shall be called on a date fixed by the Administrator for taking oath of office by all the members in the form set out in the First Schedule before Secretary Panchayat.
(2) The Officer appointed by the Administrator shall preside over at such meeting, but not have the right to vote.
(3) No member of the District Panchayat who has not taken such oath shall vote or take part in the proceedings of any meeting nor shall he be included as a member of any Committee constituted by the District Panchayat.

61. Election of President and Vice-President. – (1) On the constitution of the District Panchayat for the first time under this Regulation or on the expiry of the term of the District Panchayat or on its reconstitution, a meeting shall be called on a date fixed by the Secretary Panchayat where the elected members of the District Panchayat shall elect, from amongst themselves, a President and a Vice-President.
(2) The Officer appointed by the Secretary Panchayat shall preside over at such meeting, but shall not have the right to vote.
(3) No business other than the election of the President and the Vice-President shall be transacted at such meeting.
(4) In case of equality of votes, the result of the election shall be decided by lots drawn in the presence of the officer appointed, in such manner as he may determine.
(5) The office of the President shall be reserved for the Scheduled Castes and the Scheduled Tribes according to a roaster of reservation which shall be maintained in such form and manner as may be prescribed:
Provided that the office of the President shall be reserved for women in every second term.

62. President to be executive. – The executive powers of the District Panchayat under this Regulation and the responsibility for the fulfilment of duties imposed on them under this Regulation and responsibility for carrying out the resolutions of the District Panchayat shall vest in the President.
63. Powers and duties of the Vice-President. – The Vice-President shall,-
(a) exercise the powers and perform the duties of the President when he is absent on leave or incapacitated from functioning or when the office of the

(b) in the absence of the President or when the office 0 f the President falls vacant, preside over the meetings of the District Panchayat.

64. Duration of District Panchayat. – (1) The District Panchayat, unless sooner dissolved under any law for the time being in force, shall continue for five years from the date appointed for its first meeting and no longer.
(2) An election to constitute the District Panchayat shall be completed(
(a) before the expiry of its duration specified in sub-section (1);

(b) before the expiry of a period of six months from the date of its dissolution:

Provided that where the remainder of the period for which the dissolved District Panchayat would have continued is less than six months, it shall not be necessary to hold any election under this sub-section for constituting the District Panchayat.
(3) The District Panchayat constituted upon the dissolution of a District Panchayat before the expiration of its duration shall continue only for the remainder of the period for which the dissolved District Panchayat would have continued under sub-section (1) had it not been so dissolved.
65. Resignation of office. – (1) Any member of the District Panchayat may resign his office by giving notice in writing to that effect to the President under intimation to the Chief Executive Officer and such resignation, shall take effect from the date of its acceptance by the President.
(2) The Vice-President may resign his office QY giving notice in writing to the President under intimation to the Chief Executive Officer and such resignation, shall take effect from the date of its acceptance by the President.
(3) The President may resign his office by giving notice in writing to the Secretary Panchayat, under intimation to the Administrator and such resignation, shall take effect from the date of its acceptance by the Secretary Panchayat.

66. Casual Vacancy. – Any casual vacancy in the office of the President or the Vice-President or Member in the District Panchayat shall be filled for the remainder of the duration of the District Panchayat by election in accordance with the provisions of this Regulation:
Provided that where a seat or office of the President has been reserved for women or the Scheduled Tribes, no person other than a women or a member of the Scheduled Tribes shall be qualified to be chosen to fill such vacancy for the remainder’ of the term.

67. Motion of no confidence. – (1) A motion of no confidence against the President or the Vice-President may be moved by not less than one-third of the elected members of the District Panchayat after giving notice thereof, but not before six months of assumption of office by the President or the Vice-President.
(2) If the motion is carried by a majority of not less than two-third of the elected members of the District Panchayat the President, or the Vice-President, as the case may be, shall cease to hold office from the date on which the motion is carried unless he has resigned earlier.
(3) Notwithstanding anything contained in this Regulation, the President or the Vice-President shall not preside over a meeting in which motion of no confidence is discussed against him, but he shall have a right to speak or otherwise take part in the proceedings of such meetings.

68. Staff of District Panchayat. – (1) The Administrator shall appoint the Chief Executive Officer of the District Panchayat who shall not be below the rank of the Additional District Magistrate.
(2) The Administrator shall also appoint an Accounts Officer for District Panchayat.
(3) The Administrator shall post from time to time in District Panchayat such number of officers of Group ‘N and Group ‘B’ including any officers employed by the existing local authority and other officers allocated to serve under the Dadra and Nagar Haveli Administration, as the Administrator considers necessary.
(4) Notwithstanding anything contained in this Regulation or any other law for the time being in force the District Panchayat or other authority authorised by the District Panchayat in this behalf shall have power to effect transfer of the officers and officials other than those mentioned in sub-section (3) posted in the District Panchayat.
(5) The District Panchayat may create and fill up such other posts in such number as may from time to time be necessary with the prior approval of the Administrator:
Provided that no post shall be created for which no budget provision is made and is not provided in the staffing pattern approved by the Administrator as provided under sub-section (6).
(6) The Administrator shall approve the staffing pattern for the District Panchayat and Gram Panchayat for carrying out the functions mentioned in this Regulation and the terms and conditions of service of such staff shall be such as may be prescribed.

69. Staff of the District Panchayat. – The Staff posted in the District Panchayat shall be governed by the terms and conditions of their service as may be applicable to them before their posting in the District Panchayat.

70. Functions of the Chief Executive Officer and other officers. – (1) Save as otherwise expressly provided by or under this Regulation, the Chief Executive Officer, subject to the orders or directions of the District Panchayat, shall,-
(a) carry out the policies and directions of the District Panchayat and take necessary measures for the speedy execution of all works and developmental schemes of the District Panchayat;

(b) discharge the duties imposed upon him, by or under this Regulation or the rules and bye-laws made thereunder;

(c) control the officers and employees of the District Panchayat subject to the general superintendence and control of the President and such rules as may be prescribed;

(d) have custody of all papers and documents relating to the District Panchayat; and

(e) draw and discharge works out of the District Panchayat Fund referred to in section 80 and exercise such other powers and perform such other functions as may be prescribed.

(2) The Chief Executive Officer shall attend every meeting of the District Panchayat and may take part in the discussion but shall not have the right to move any resolution or to vote.
(3) If in the opinion of the Chief Executive Officer any proposal before the District Panchayat is violative of or is inconsistent with the provisions of this Regulation or any other law, rules or orders made thereunder, it shall be his duty to bring the same to the notice of the District Panchayat.
(4) The Chief Accounts Officer shall advise the District Panchayat in matters of financial policy and shall be responsible for all matters relating to the accounts of the District Panchayat including preparation of annual accounts and the budget.
(5) The Chief Accounts Officer shall ensure that no expenditure is incurred except under proper sanction and in accordance with this Regulation and the rules and bye-laws made thereunder and shall disallow any expenditure not warranted by this Regulation or rules and bye-laws made thereunder or for which no provision is made in the budget.
(6) The Additional Chief Executive Officer shall assist the Chief Executive Officer in the performance of his duties.
(7) The Chief Executive Officer shall advise the District Panchayat in matters of plan formulation and shall be responsible for all matters of plan formulation and shall also be responsible for all matters relating to planning of the District Panchayat including the preparation of plans, economic development and social justice and annual plans of the district.
71. Right to requisition records. – Every person in possession of moneys, accounts, records or other property pertaining to a Gram Panchayat or District Panchayat, shall on the requisition in writing of the Chief Executive Officer for this purpose, forthwith hand over such moneys or deliver up such accounts, records or other property to the Chief Executive Officer or the person authorised in the requisition to receive the same.
72. Meetings of District Panchayat. – (1) The time and place of meetings of the District Panchayat and the procedure to be followed at such meeting shall be such as may be prescribed.
(2) A member of the District Panchayat may, at any meeting, move any resolution and put question to the President or the Vice-President on matters connected with the administration of the District Panchayat in the manner prescribed.
(3) No resolution of the District Panchayat shall be modified, amended, varied or cancelled by the District Panchayat within a period of three months from the date of passing thereof except by a resolution supported by two-thirds of the total number of members of the District Panchayat.
73. Standing Committees of Joint Committees, etc. – (1) Subject to such rules as may be made in this behalf, the District Panchayat may appoint from amongst its members the following Standing Committees for exercising such of its powers and discharging such of its functions as may be prescribed, namely:-
(a) General Standing Committee;

(b) Finance, Audit and planning Committee;

(c) Works Committee;

(d) Education Committee;

(e) Inter-tier Standing Committee for Monitoring and Supervision;

(f) Social Audit Committee;

(g) Joint Committee.

(2) The composition and tenure of Committees referred to in clauses (a) to (g) shall be such as may be prescribed.
(3) No fee or allowances shall be payable for attending the meetings.
74. Proceedings not to be invalid. – No act or proceedings of the District Panchayat or of Standing Committee thereof shall be deemed to be invalid by reason of the existence of any vacancy therein.
75. Consultation with President and Vice-President. – The Administrator shall, from time to time, consult the President and the Vice-President of the District Panchayat on any matter specified in the Fourth Schedule and the views of the President or the Vice-President on such matter shall be recommendatory in nature.
76. Duties and functions of District Panchayat. – The District Panchayat shall have such powers and authority as the Administrator may, by order, specify, so as to enable it to function as an institution of self government with respect to the preparation of plans for economic development and social justice and the implementation of schemes for economic development and social justice in relation to the matters listed in the Third Schedule.
77. Control of District Panchayat on certain properties. – The District Panchayat in respect of roads, streets, bridges, culverts and other properties placed by the Administrator under sub-section (1) of section 82 under its direction, management and control, may do all things necessary for the maintenance and repair thereof, and in particular, may-
(a) widen, open, enlarge, or otherwise improve any such road, bridge or culvert and plant and preserve trees on both sides of such roads;

(b) deepen or otherwise improve any water course and other property mentioned in clause (c) of sub-section (1) of section 82;

(c) cut any hedge or branch of any tree projecting on any such public road or street;

(d) layout and make new roads; and

(e) construct new bridges and culverts.

78. Transfer of any work or institution to District Panchayat. – The Administrator may entrust to the District Panchayat, the execution, maintenance or repair of any work or the management of any institution on behalf of the Administrator or any local authority: Provided that the funds necessary for the execution, maintenance or repair of the work or the management of such institution shall be placed at the disposal of the District Panchayat by the Administrator or such local authority.
79. Mode of making contracts. – Every contract or agreement entered into on behalf of the District Panchayat, shall be in writing and shall be signed by the President and by two other members of the District Panchayat and shall be sealed by the common seal of the District Panchayat.
80. Constitution of District Panchayat fund. – A fund to be called “District Panchayat Fund, ( ……… name of the District)” shall be constituted for crediting the following monies by or on behalf of the District Panchayat and also for withdrawal of such monies therefrom, namely:-
(i) the proceeds of any tax or fee imposed by or under section 83;

(ii) the contribution made by the Government or any local authority or persons;

(iii) all sums ordered by any authority or court to be credited to the District Panchayat Fund;

(iv) the income from securities in which the District Panchayat Fund is invested;

(v) all sums received by way of loans or gifts;

(vi) income derived from fisheries under the management of the District Panchayat;

(vii) income from proceeds of any property of the District Panchayat;

(viii) sum assigned to the District Panchayat Fund by any general or special order of the Government;

(ix) all sums received in aid of or for expenditure on any institution or service, maintained or financed from the District Panchayat Fund or managed by the District Panchayat;

(x) grants-in-aid from the Consolidated Fund of India.

81. Grants. – The Administrator may, subject to such conditions as he may deem fit, make grants to the District Panchayat for general purposes or for the improvement of the district and the welfare of the residents thereof.

82. Properties vested in District Panchayat. – (1) The Administrator may, if he deems fit, place all or any of the properties of the nature specified below and situated within the jurisdiction of the District Panchayat under the direction, management and control of the District Panchayat, namely:-
(a) open sites, waste, vacant and grazing land, not being private property, and river beds;

(b) public roads and streets;

(c) public channels, watercourse, wells, ponds, tanks (except irrigation tanks under the control of the Government), public springs, reservoirs cisterns, aqueducts and any adjacent land (not being private property) appertaining to any public tanks or ponds; and lands appertaining thereto; .

(d) public sewers, drains, drainage works tunnels and culverts and things appertaining thereto and other conservancy works;

(e) sewerage rubbish and offensive matters deposited on streets or collected by the Panchayat from streets, latrines, urinals, sewers, cesspools and other places;

(f) street light, public lamps, lamp posts and apparatus connected therewith or appertaining thereto;

(g) public library, reading rooms, slaughter houses, fish farms, cremation grounds, primary schools, anganwadi centres;

(h) road sides trees, fuel wood plantation, non-conventional energy equipments.

(2) All markets and fairs or such portion thereof as are held upon public land shall be managed and regulated by the District Panchayat and all dues levied or imposed in respect thereof shall be credited to the District Panchayat Fund.

83. Taxes which may be imposed. – The District Panchayat shall levy, collect, assess and appropriate the taxes, duties, tolls, cess and fees in relation to the services provided by it directly subject to rules made in this behalf and also levy such taxes at such rates as the Administrator may prescribe.

84. Appeal against levy of tax, etc. – (1) Any person aggrieved by the assessment, levy or imposition of any tax or fee under section 83 may appeal to the Secretary Panchayat within thirty days of the date of the order imposing such tax or fee.
(2) The second appeal from the order referred to in sub-section (1) shall lie to the Administrator.
(3) The first appeal and second appeal shall be filed in such form and shall be accompanied by such fee as may be prescribed.

85. Suspension of levy of tax or fee. – The Administrator may, by notification in the Official Gazette, suspend the levy or imposition of any tax or fee under section 83 and may at any time in like manner rescind such suspension.

86. Lease of collection of fees, etc. – It shall be lawful for the District Panchayat to lease by public auction or contract after following an open transparent procedure the collection of any fee on specified markets and bazars, if any, such fee is imposed under section 83:
Provided that a lessee shall give security for the due fulfilment of the conditions of the lease or contract.

87. Recovery of taxes and other dues. – (1) When any tax or fee or other sum due to the District Panchayat has become, payable, the Chief Executive Officer shall, with the least practicable delay, cause to be sent to the person liable for the payment thereof, a demand notice in the prescribed form for the amount due from him and require him to pay the amount within thirty days from the date of such notice.
(2) Every such notice of demand under sub-section (1) shall be served in such manner as may be prescribed.
(3) If the sum for which a notice of demand has been served is not paid within thirty days from the date of such notice, the District Panchayat may apply to the revenue officer named as Mamlatdar concerned for its recovery as arrears of land revenue.

88. Accounts. – The District Panchayat shall maintain accounts in such form as may be prescribed.

89. Budget. – (1) The District Panchayat shall, in such time and in such manner as may be prescribed, prepare in each financial year a budget of its estimated receipts and payments for the following year and submit it to the Secretary Panchayat who shall place it before the Administrator through the Finance Department of Union territory Administration.
(2) The Secretary Panchayat may, within such period as may be prescribed, either approve the budget or return it to the District Panchayat through the District Planning Committee for such modification as he may direct.
(3) If any modifications are made under sub-section (2), the budget shall be resubmitted within such period as may be specified, by the Secretary Panchayat.
(4) No expenditure shall be incurred by the District Panchayat unless the budget is approved by the Administrator.
(5) The District Panchayat may, at any time during the year for which annual budget estimates has been approved, prepare a revised or supplementary budget which shall be considered and approved by the Administrator in $e same manner as an original budget under sub-section (2).

90. Audit. – (1) The accounts of the District Panchayat shall be audited in such manner as may be prescribed.
(2) The audit shall be carried out by such officer as the Administrator may appoint in this behalf and that officer shall within one month of the completion of the audit forward copies of the audit report to the Secretary Panchayat.
(3) The Secretary Panchayat may after considering the report and after making such further enquiry as he may consider necessary, disallow, under intimation to the Administrator, any item which appears to him contrary to law and surcharge the same on the person making or authorising the illegal payment and shall:-
(a) if such person is a member of the District Panchayat proceed against him in the manner specified in section 96;

(b) if such person is not a member of the District Panchayat, obtain the explanation of the person and direct such person to pay to the District Panchayat the amount surcharged within a specified period and if the amount is not paid within the specified period, the Secretary Panchayat shall cause it to be recovered as an arrear of land revenue and credit it to the District Panchayat Fund.

(4) Any person, aggrieved by an order of the Secretary Panchayat under sub-section (3) may, within thirty days of the date of the order, prefer an appeal to the Administrator whose decision on such appeal shall be final.

91. Administrative report. – The Chief Executive Officer of the District Panchayat shall prepare annually a report on the administration of the District Panchayat for the previous year in such manner as may be prescribed and after it is approved by the District Panchayat it shall be submitted to the Administrator through Secretary Panchayat.

92. Social audit. – (1) Social Audit of the major works being carried out by the Panchayat shall be conducted by the Social Audit Committee appointed under section 73 in such manner, at such intervals and with the help of such officers as may be prescribed.
(2) The Social Audit Committee shall submit its report on the social audit conducted under sub-section (1) to such officer as may be prescribed.

93. Power to call for proceedings, etc. – The Administrator or Secretary Panchayat or any other officer appointed by him in this behalf shall have power-
(a) to call for-

(i) any extract from the proceedings of the District Panchayat or any books, records, correspondence or documents in the possession or under the control of the District Panchayat;

(ii) any return, plan, estimate, statement, account or report for the purpose of inspection or examination;

(b) to require a District Panchayat to take into consideration-

(i) any objection which appears to the Administrator or Secretary Panchayat to exist due to the doing of anything which is about to be or is being done by the District Panchayat; or

(ii) any information which the Administrator or Secretary Panchayat is able to furnish and to necessitate the doing of a certain things by the District Panchayat and requiring it to make written reply to him within a reasonable time, stating its reasons from not desisting from doing such things.

94. Default in performance of duty in District Panchayat. – (1) If at any time, it appears to the Secretary Panchayat that a District Panchayat has made wilful and persistent default in the performance of any duty imposed on it by this Regulation, he may by order in writing, fix a period for the performance of that duty.
(2) If the duty under sub-section (1) is not performed within the period so fixed, the Secretary Panchayat may, with the prior approval of the Administrator appoint any person to perform it, and direct that the expenses of the performance of the duty shall be paid by the defaulting District Panchayat within such period as the Secretary Panchayat may think fit.

95. Suspension of execution of order on resolution of District Panchayat. – (1) If, in the opinion of the Secretary Panchayat the execution of any order or resolution of the District Panchayat or the doing of anything which is about to or is being done by or on behalf of the District Panchayat is causing or likely to cause injury or annoyance to the public or a grave loss to the public exchequer or is manifest against the public interest or lead to a breach of the peace or is unlawful, he may, by order in writing, suspend the execution or prohibit the doing thereof:
Provided that no such order shall be passed without giving District Panchayat concerned a reasonable opportunity of showing cause against proposed order.
(2) When the Secretary Panchayat makes an order under sub-section (1), he shall forthwith send to Panchayat affected thereby a copy of the order together with a statement of the reasons for making it.
(3) The Secretary Panchayat may, after giving such notice to District Panchayat as he deems fit, rescind, modify or confirm the order made under sub-section (1).
(4) Any person aggrieved by an order under sub-section (J), may, within thirty days of the date of the order, prefer an appeal to the Administrator who shall approve or disapprove the order of the Secretary Panchayat or modify it in such manner as he thinks fit.

96. Liability of members for loss, waste of misapplication. – (1) Every member of the District Panchayat shall be personally liable for the loss, waste or misapplication of any money or other property of the District Panchayat to which he has been a party or which has been caused or facilitated by his misconduct or wilful neglect of his duty as a member amounting to fraud.
(2) If, after giving the member of the District Panchayat concerned a reasonable opportunity for showing cause to the contrary, the Secretary Panchayat is satisfied that the loss, waste or misapplication of any money or other property of the District Panchayat is a direct consequence of misconduct or wilful neglect on the part of such member, he shall, with the prior approval of the Administrator, by order in writing, direct such member to pay to the District Panchayat before a fixed date, the amount required to be reimbursed to it for such loss, waste or misapplication:.
Provided that no such order shall be made for bona fide or technical irregularities or mistakes of a member.
(3) If the amount is not so paid, the Secretary Panchayat shall recover it as an arrear of land revenue and credit it to the District Panchayat Fund.
(4) An order of the Secretary Panchayat shall be subject to an appeal to the Administrator if made within thirty days of the date of the order and the Administrator may, after making such inquiry as he may deem necessary and after hearing the appellant, rescind or vary or confirm the order.
(5) All actions taken or orders made under sections 94, 95 and this section shall be reported to the Administrator as soon as possible.

97. Dissolution of District Panchayat. – (1) If in the opinion of the Administrator, the District Panchayat(

(a) exceeds or abuses its powers; or

(b) is incompetent to perform, or makes wilful and persistent default in the performance of the duties imposed on it by or under this Regulation or any other law for the time being in force; or

(c) misappropriates public monies including grants; or

(d) fails to levy the taxes leviable under this Regulation; or

(e) persistently disobeys the order made under sub-section (2) of section 96, the Administrator may by order published in the Official Gazette, dissolve the District Panchayat and direct that it shall be reconstituted in the manner provided in this Regulation.

(2) No order under sub-section (1) shall be passed without giving to the District Panchayat a reasonable opportunity to render an explanation.
(3) If a District Panchayat is dissolved under sub-section (1), the following consequences shall ensue, namely:-
(a) all the members of the District Panchayat shall, from the date specified in the order, cease to be members;

(b) all powers and duties of the District Panchayat shall, during the period of dissolution of the District Panchayat be exercised and performed by such person or persons as may be appointed by the Administrator in this behalf-

(c) the Standing Committees appointed under section 73 of the District Panchayat shall be deemed to have been dissolved and all the members of the District Panchayat shall vacate office from the date of its dissolution.

(4) An election to reconstitute a District Panchayat after such dissolution shall be completed before the expiry of a period of six months from the date of its dissolution.
98. Delegation of powers. – The Administrator may, by notification and subject to such restrictions and conditions as may be specified therein, authorise Secretary Panchayat or any other officer subordinate to him, to exercise in respect of District Panchayats any of the powers which may be exercised by him under this Regulation except the powers to make rules under section 121.

CHAPTER VIII

Election Commission and Finance Commission

99. Election Commission. – (1) The Election Commission appointed under section 185 of the Andaman and Nicobar Islands (Panchayats) Regulation, 1994 shall be the Election Commission Reg. I of 1994. for the superintendence, direction and control of the preparation of electoral rolls, and conduct of all elections to the Gram Panchayats and District Panchayats in the Union territory of Dadra and Nagar Haveli.
(2) The Administrator shall, when so requested by the Election Commission, make available to that Commission such staff as may be necessary for the discharge of the functions conferred on the Election Commission by sub-section (1).

100. Finance Commission. – The Finance Commission constituted under section 186 of the Andaman and Nicobar Islands (Panchayats) Regulation, 1994 shall be the Finance Commission Reg. I of 1994. for the purpose of reviewing the financial position of the Panchayats and making recommendations to the Administrator of the Union territory of the Dadra and Nagar Haveli, as to –
(a) the principles which should govern –

(i) the sharing among the Union territory Administration and Gram Panchayats and District Panchayats of the net income of the taxes, duties, cess and fees which are being levied by the Union territory Administration and which may be shared with the Gram Panchayats and District Panchayats and dividing among the Gram Panchayats and District Panchayats at all levels, their shares in such incomes;

(ii) the determination of the taxes, duties, cess, tolls and fees which may be assigned to or appropriated by the Gram Panchayats and District Panchayats;

(iii) the grants-in-aid to the Gram Panchayats and District Panchayats from the Consolidated Fund of India;

(b) the measures needed to improve the financial position of the Gram Panchayats and District Panchayats;

(c) any other matter referred to the Finance Commission by the President of India.

CHAPTER IX

Ombudsman for Panchayats

101. Establishment and appointment of Ombudsman. – (1) There shall be an authority for the Gram Panchayats and the District Panchayats known as “Ombudsman” for conducting investigations and enquiries, in respect of any action involving corruption or maladministration or irregularities in the discharge of administrative functions by Panchayats and public servants working for them.
(2) The Ombudsman shall be a single member body appointed by the Administrator by notification in the Official Gazette, on the recommendation of a Committee constituted by the Administrator from a panel of eminent persons of impeccable integrity from civil society.
(3) The Committee referred to in sub-section (2) shall comprise of the
following:-
(a) State Election Commissioner, who shall be the ex officio Chairman;

(b) a retired district Judge;

(c) a retired civil servant not below the rank of Additional Secretary to the Government of India;

(d) two civil society members nominated by the Administrator.

(4) A person appointed to be the Ombudsman shall, before he enters upon his office, make and subscribe before the Administrator or some person appointed in that behalf by him, an oath or affirmation according to the form prescribed.
(5) The Ombudsman shall not be a serving Government Officer.
102. Procedures to be prescribed. – The Administrator may, by rules, provide for the following matters, namely:-
(a) staff of the Ombudsman;

(b) terms and conditions of service of the Ombudsman and Ombudsman’s staff;

(c) the manner of filing complaints before the Ombudsman and the manner of filing such complaints either suo motu or on reference by the Administration;

(d) powers and functions of Ombudsman;

(e) the manner and procedure of conducting investigation by the Ombudsman;

(f) procedure for moving the appropriate authority for the initiation of prosecution by the Ombudsman;

(g) procedure to be followed during the inquiry by the Ombudsman, which as far as possible should be summary proceedings;

(h) the manner of implementing the order of the Ombudsman and further proceedings;

(i) any other matter, which the Administrator may deem necessary for the proper discharging of the duties of the Ombudsman.

CHAPTER X

Miscellaneous

103. Election petitions. – (1) If the validity of any election of a member of a Gram Panchayat or Election District Panchayat or Sarpanch or Upa-Sarpanch or President or Vice-President is petitions. called into question by any person qualified to vote at the election to which such question relates, such person may at any time within thirty days after the date of the declaration of the results of the election, file a petition to the District Judge in such form as may be prescribed for the determination of such question.
(2) Every petition under sub-section (I) shall be heard as expeditiously as possible and endeavour shall be made to conclude the hearing and orders passed within six months from the date on which the petition is presented to the District Judge.
104. Procedure for hearing of election petitions. – (1) Save as otherwise provided by this Regulation or by rules made thereunder, the procedure provided in the Code of Civil Procedure, 1908, in regard to suits shall, in so far as it may be applicable, be followed in the hearing of election petitions by the District Judge:
Provided that-
(a) two or more persons whose election is called in question, may be made respondents to the same petition and their cases may be tried at the same time, and any two or more election petitions may be heard together; but so far as is consistent with such joint trial or hearing, the petition shall be deemed to be a separate petition against each respondent;

(b) the District Judge shall not be required to record or have recorded the evidence in full, but shall make a memorandum of the evidence sufficient in his opinion for the purpose of deciding the case;

(c) the District Judge may, at any stage of the proceedings require the petitioner to give security for the payment of all costs incurred or likely to be incurred by any respondent; and

(d) the District Judge, for the purpose of deciding any issue, shall only be bound to require the production of or to receive so much evidence, oral or documentary, as he may consider necessary.

(2) An order for the payment of costs, or an order for the realisation of a security bond for costs passed by the District Judge, shall be executed in the manner as if the amount to be recovered was an arrear of land revenue.
105. Findings of District Judge. – (1) If the District Judge, after making such inquiry as he thinks necessary, finds, in respect of any person whose election is called in question by a petition that his election was valid, the petition shall be dismissed against such person with cost.
(2) If the District Judge, finds, that the election of any person was invalid, he shall, by an order, either-
(a) declare a casual vacancy to have arisen, or

(b) declare another candidate to have been duly elected, whichever course appears, in the particular circumstances of the case, to be more appropriate, and in either case the District Judge may award costs at his discretion.

(3) In the event of the District Judge declaring a casual vacancy to have arisen, he shall send a copy of the order referred to in clause (a) of sub-section (2) to the Election Commission to initiate proceedings for filling the vacancy.
106. Avoidance of election. – (1) Notwithstanding anything contained in section 103, if the District Judge, in the course of hearing an election petition, is of the opinion that the evidence discloses that corrupt practices at the election proceedings in question, have prevailed to such an extent as to render it advisable to set aside the whole of the election proceedings, he shall pass a conditional order to this effect and give notice thereof to every candidate declared elected who has not already been made a party to the case, calling upon such candidate to show cause why such conditional order should not be made final.
(2) Thereupon every such candidate may appear and show cause, and may recall for the purpose of putting question to him, any witness who had appeared in the case.
(3) The District Judge shall thereafter either cancel the conditional order or make it absolute in which case he shall direct the Election Commission to take measures for holding fresh election proceedings.

107. Disqualification for corrupt or illegal practice. – The District Judge may declare any candidate, found to have committed any corrupt practice, to be ineligible for being a member of a Gram Sabha or for contesting an election under this Regulation or for being appointed or retained in any office or place in the Administration or any local authority for such period not exceeding five years as the District Judge may determine.

108. Bar to interference by courts in delimitation of constituencies. – (1) Notwithstanding anything contained in this Regulation, the validity of any law for the time being in force relating to delimitation of constituencies or allotment of seats to such constituencies made or purporting to be made under this Regulation shall not be called in question in any court.
(2) Save as otherwise provided in sections 103, 104, 105, 106 and 107, civil court shall have no jurisdiction to question the legality or validity of any action taken or decision given by the Election Commission or the Secretary Panchayat or the Secretary (Election) (Local Bodies) in connection with the conduct of election under this Regulation.

109. Prohibition of simultaneous membership. – (1) If a person is elected from more than one territorial constituencies of a Gram Panchayat or of the District Panchayat or of both, he shall, by notice in writing signed by him and delivered to the Secretary Panchayat within fourteen days from the date, or the latter of the dates, on which he is so elected, intimate as to which constituency he wishes to serve, and thereupon, his seat in all other constituencies in which he does not wish to serve shall become vacant.
(2) In default of such intimation within the period specified under sub-section (1), all the seats of such person, at the expiration of that period, shall become vacant.
(3) Any intimation given under sub-section (1) shall be final and irrevocable.

110. Bar of action against District Panchayat, Gram Panchayat, etc. and previous notice before institution. – No suit or other legal proceeding shall be instituted against Gram Panchayat or District Panchayat or any member, officer, employee or agent of such Panchayat for anything done or purporting to be done under this Regulation or any rule or bye-law made thereunder until the expiration of next two months after notice in writing has been served or delivered at the office of the Gram Panchayat or District Panchayat and also at the residence of the member, officer, employee or agent thereof against whom such suit or proceeding, as the case may be, is intended to be instituted, and the notice shall state the cause of action, the nature of relief sought, the amount of compensation claimed and the name and place of residence of the person who intends to institute the suit or proceeding:
Provided that no suit or proceeding shall lie against any member, officer, employee or agent of a Gram Panchayat or a District Panchayat in respect of anything which is done or intended to be done in good faith under this Regulation or any rule or byelaw made thereunder.

111. Electoral offences. – The provisions of sections 126, 127, 127A, 128, 129, 130, 131, 132, 132A, 133, 134, 134A, 134B, 135, 135A, 135B, 135C and 136 of the Representation of the People Act, 1951 shall have effect as if-
(a) reference therein to an election were reference to an election under this Regulation;

(b) references therein to a constituency included references to the area within the jurisdiction of a Panchayat or a ward thereof; and

(c) in sections 134 and 136, for the words “by or under this Act” the words “by or under the Dadra and Nagar Haveli Panchayat Regulation, 2012” had been substituted;

(d) in sub-section (1) of section 13 5B, for the words “the House of the People or the Legislative Assembly of a State” the words “Panchayat” had been substituted.

112. Power of entry. – The Chief Executive Officer may authorise any of his officers to enter in and inspect or cause to be entered and inspected, any immovable property occupied by any Gram Panchayat or District Panchayat or any work in progress under direction of Gram Panchayat or District Panchayat.

113. Members of Panchayats to be public servants. – Every member of a Gram Panchayat or District Panchayat and every officer and servant employed under a Gram Panchayat or District Panchayat shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code.

114. MEmbers, etc., to refrain from taking part at sale. – No member of a Gram Panchayat or a District Panchayat or any of their officers or officials having any duty to perform in connection with any sale under this Regulation, shall directly or indirectly bid for, or acquire any interest in any property sold at such sale.

115. Powers and duties of police in respect of offences and assistance to Panchayats. – Every Police Officer shall give immediate information to the Secretary Panchayat of an offence coming to his knowledge which has been committed against this Regulation or any rules or bye-laws made thereunder and shall assist all members and servants of the Gram Panchayat or District Panchayat in the exercise of their lawful authority.

116. Classification and preservation of records. – Every Gram Panchayat and District Panchayat shall classify and preserve its records in the manner prescribed.

117. Inspection and copies of records. – Every Gram Panchayat and District Panchayat shall on an application made to it by any person interested, allow inspection of its records and grant certified copies thereof on payment of the prescribed fee.

118. Preparation of development plain. – (1) Every Gram Panchayat shall (having due regard to the development programmes suggested by the Gram Sabha) prepare every year a development plan and forward it to the District Panchayat before such date and in such manner as may be prescribed.
(2) Every District Panchayat shall prepare every year a development plan after including the development plans of the Gram Panchayat and forward it to the District Planning Committee as constituted under section 119.

119. District Planning Committee. – (1) The Administrator for the purpose of undertaking district planning shall constitute a District Planning Committee consisting of such members as may be prescribed.
(2) The meetings and functions of the Committee referred to in sub-section (1) shall be such as may be prescribed.

120. Honorarium and allowances to President, Vice-President, Sarpanch, Upa-Sarpanch and members. – The honorarium and other perks and perquisites of Sarpanch and Upa-Sarpanch of a Gram Panchayat and of a President and Vice-President of District Panchayat and allowances of every member of Gram Panchayat and District Panchayat shall be such as the Administrator may specify by rules made in this behalf.

121. Power to make rules. – (1) The Administrator may, subject to prior publication by notification in the Official Gazette, make rules to carry out the provisions of this Regulation.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for-
(a) the manner in which assets and liabilities of a Gram Panchayat which has ceased to exist sha11 be disposed of under sub-section (3) of section 6;

(b) authority that shall convene the meetings of the Gram Sabha under second proviso to sub-section (1) of section 8;

(c) the manner of giving notice of time and place of meetings under sub-section (4) of section 8;

(d) manner of constituting supervisory committees under sub-section (1) of section 11;

(e) the manner in which seats reserved for women sha11 be rotated amongst different constituencies under sub-section (5) of section 12;

(f) the manner in which the offices of Sarpanch reserved for the Scheduled Castes, the Scheduled Tribes and women shall be rotated amongst different Gram Panchayats under sub-section (7) of section 12;

(g) the manner in which the officers shall be rotated amongst Gram Panchayats under proviso to sub-section (9) of section 12;

(h) manner of holding election of the members of the Panchayat and the manner of voting under section 16;

(i) the manner of election of Upa-Sarpanch under sub-section (1) of section 17;

(j) the number of officers and employees and the manner in which such officers or employees shall be appointed under sub-section (4) of section 25;

(k) the terms and conditions of service and duties of Panchayat Secretary and terms and conditions of service of other officers under sub-section (6) of section 25;

(l) the time and place of meetings of a Gram Panchayat and the procedure to be followed at such meetings under sub-section (1) of section 26;

(m) the manner of moving resolutions and putting questions under sub-section (2) of section 26;

(n) the control and restrictions subject to which a Gram Panchayat may appoint Committees under sub-section (1) of section 27;

(o) the reasons for and the manner in which Committees may be dissolved or re-constituted under sub-section (2) of section 27;

(p) the conditions subject to which the Administrator may entrust to the Gram Panchayat the functions and duties of collecting taxes, land revenue and other dues recoverable as arrears of land revenue under sub-section (1) of section 32;

(q) rules subject to which the Gram Panchayat may organise a Voluntary Village Force under sub-section (1) of section 33;

(r) the custody in which the Gram Fund shall be kept under sub-section (3) of section 35;

(s) rules subject to which Gram Panchayat may levy tax under sub-section (1) of section 38;

(t) the time and manner in which the taxes and fees shall be assessed and realised under sub-section (2) of section 38;

(u) the procedure for lease by public auction or contract under section 41;

(v) the form in which the demand notice shall be sent under sub-section (1) of section 42;

(w) the manner in which a demand notice shall be served under sub-section (2) of section 42;

(x) the form in which accounts shall be maintained under section 43;

(y) the time at which and the manner in which budget shall be prepared by the Gram Panchayat under sub-section (1) of section 44;

(z) the period within which the District Panchayat may approve or return the budget under sub-section (2) of section 44;

(za) the period within which the budget has to be re-submitted to the District Panchayat under sub-section (3) of section 44;

(zb) the manner in which accounts of a Gram Panchayat shall be audited under sub-section (1) of section 45;

(zc) the authority which shall carry out the audit, completion and forwarding thereof to the Chief Executive Officer and the Gram Panchayat under sub-section (2) of section 45;

(zd) the form and manner in which roaster of reservation according to which the office of President shall be reserved for the Scheduled Castes and the Scheduled Tribes shall be kept under sub-section (5) of section 61;

(ze) the terms and conditions of service of the staff under sub-section (6) of section 68;

(zf) framing the rules for controlling the officers and employees of the District Panchayat under clause (c) of sub-section (1) of section 70;

(zg) such other functions and powers which the Chief Executive Officer may perform and exercise under clause (e) of sub-section (1) of section 70;

(zh) the time and place of meeting of the District Panchayat and the procedure to be followed at such meeting under sub-section (1) of section 72;

(zi) the manner in which questions may be put and resolutions may be moved before the District Panchayat under sub-section (2) of section 72;

(zj) the rules subject to which the District Panchayat may appoint members of the Standing Committees under sub-section (1) of section 73;

(zk) composition and tenure of committees under sub-section (2) of section 73;

(zl) the rules subject to which and the rates at which the District Panchayat may levy duties and fees under section 83;

(zm) the procedure for lease by public auction or private contract under section 86;

(zn) the form in which demand notice shall be given under sub-section (1) of section 87;

(zo) the manner in which a notice of demand may be served under sub-section (2) of section 87;

(zp) the form in which the District Panchayat shall maintain accounts of its receipts and expenditure under section 88;

(zq) the time and manner in which budget may be prepared under sub-section (1) of section 89;

(zr) the period within which the Secretary (Panchayat) may approve or return the budget under sub-section (2) of section 89;

(zs) the manner in which the accounts of the District Panchayat shall be audited under sub-section (1) of section 90;

(zt) the manner in which the annual report on administration of District Panchayat for previous year shall be prepared under section 91;

(zu) the manner in which, the intervals at which and the officers by whom of the social audit of major works shall be carried out under sub-section (1) of section 92;

(zv) the officer to whom the report of social audit shall be submitted under sub-section (2) of section 92;

(zw) the form of oath or affirmation of the Ombudsman under sub-section (4) of section 101;

(zx) the form in which the election petitions relating to a Gram Panchayat or District Panchayat shall be filed to the District Judge under sub-section (1) of section 103;

(zy) the manner in which records shall be classified and preserved under section 116;

(zz) the fee to be paid for inspection of records and grant of certified copies under section 117;

(zza) the manner of and the date of forwarding the developmental plan under sub-section (1) of section 118;

(zzb) the number of members constituting of district planning committee, the purpose and conditions for undertaking district planning under sub-section (1) of section 119;

(zzc) the meetings and functions of the committee under sub-section (2) of section 119;

(zzd) the honorarium, perquisites of Sarpanch and Upa-Sarpanch of Gram Sabha and President and Vice-President of Gram Panchayat and allowances of every Member of Gram Panchayat and District Panchayat under section 120;

(zze) the amount of fine for contravention and continued contravention of the bye-laws under sub-section (2) of section 122;

(zzf) any other matter which is required to be or may be prescribed.

122. Power to make bye-laws. – (1) Subject to the provisions of this Regulation and the rules made thereunder, the Secretary Panchayat may, with the prior approval of the Administrator, frame bye-laws,-
(a) to prohibit the removal or use of water for drinking purpose from any source which is likely to cause danger to health;

(b) to prohibit or regulate the discharge of water, waste water or effluent from any drain or premises on a public street or into a river, pond, tank, well, soil or any other place;

(c) to prevent damage to public streets;

(d) to regulate sanitation, conservancy and drainage in the area of the Gram Panchayat;

(e) to prohibit or regulate the use of public streets or other public place by shopkeepers;

(f) to regulate the manner in which tanks, ponds and cess pools, pasture lands, play grounds, manure pits, land for disposal for dead bodies and bathing places shall be maintained and used;

(g) to prohibit or discharge of any kind of effluent in any form polluting air, water and soil, etc; and

(h) to regularise any other duties and functions of the Gram Panchayat or District Panchayat.

(2) Any bye-law made under sub-section (1) may provide that a contravention thereof shall be punishable with fine which may extend to amount prescribed and in the case of a continuing contravention with fine which may extend to amount prescribed for each day during which the contravention continues.

123. Laying of rules before Parliament. – Every rule and every bye-law made under this Regulation shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree for making any modification in the rule or bye-law or both Houses agree that the rule or bye-law should not be made, the rule or bye-law shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or bye-law.

124. Removal of difficulties. – (1) If any difficulty arises in giving effect to the provisions of this Regulation, the Administrator may by order, published in the Official Gazette, as the occasion may require, do anything which appears to him to be necessary for expedient removal of the difficulty:
Provided that no such order shall be made after the expiration of two years from the commencement of this Regulation.
(2) Every order made under this section shall be laid, as soon as may be after it is made before each House of Parliament.

125. Repeal and Savings. – (1) The Dadra and Nagar Haveli Panchayats Regulation, 1965 is hereby repealed.
(2) The repeal of the said Regulation shall not affect,-
(a) the previous operations of the said Regulation or anything duly done or suffered thereunder, or

(b) any right, privilege, obligation or liability acquired, accrued or incurred under the said Regulation, or

(c) any penalty, forfeiture or punishment incurred, in respect of any offence committed against the said Regulation, or

(d) any investigation, legal proceeding or remedy in respect of such right, privilege, obligation, liability, forfeiture or punishment as aforesaid and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if this Regulation had not been promulgated.


The First Schedule

(See sections 20 and 60)

The Oath of Office

I, …………………………………………………………………… having been elected as member/ Sarpanch/ Upa-Sarpanch/ President/ Vice-President of …………………………… Gram Panchayat/ District Panchayat do swear in the name of God/solemnly affirm that I will bear true faith and allegiance to the Constitution of India as by law established, and that I will uphold the sovereignty and integrity of India and that I will faithfully and conscientiously discharge the duties of my office to the best of my ability, knowledge and judgement without fear or favour or ill-will.

Place:
Date:

The Second Schedule

(See section 29)

Matters within the Jurisdiction of Gram Panchayat

(A) General Functions:-

(1) Preparation of annul plans for the development of the Gram Panchayat area;

(2) Providing relief in natural calamities;

(3) Removal of encroachments of Gram Panchayat properties;

(4) Organising voluntary labour and contribution for community works;

(5) Maintenance of essential statistics of the village.

(B) All the following matters, namely:-

1. Agriculture, including agricultural extension.

2. Land improvement, implementation of land reforms,land consolidation and soil conservation.

3. Minor irrigation, water management and watershed development.

4. Animal husbandry, dairying and poultry.

5. Fisheries.

6. Social forestry and farm forestry.

7. Minor forest produce.

8. Small-scale industries, including food processing industries.

9. Khadi, village and cottage industries.

10. Rural housing.

11. Drinking water.

12. Fuel and fodder.

13. Roads, culverts, bridges, ferries, waterways and other means of communication.

14. Rural electrification, including distribution of electricity.

15. Non-conventional energy sources.

16. Poverty alleviation programme.

17. Education, including primary and secondary schools.

18. Technical training and vocational education.

19. Adult and non-formal education.

20. Libraries.

21. Cultural activities.

22. Markets and fairs.

23. Health and sanitation, including hospitals, primary health centres and dispensaries.

24. Family welfare.

25. Women and child development.

26. Social welfare, including welfare of the handicapped and mentally retarded.

27. Welfare of the weaker sections, and in particular, of the Scheduled Castes and the Scheduled Tribes.

28. Public distribution system.

29. Maintenance of community assets.

The Third Schedule

(See section 76 )

Matters within the Jurisdiction of District Panchayat

(A) General functions:-

(1) Preparation of annual plans and execution of works covering more than one Gram Panchayat;

(2) Preparation of District plans;

(3) Take up works which cannot be executed by a Gram Panchayat but can be executed by the District Panchayat;

(4) Perform any functions assigned to a District Panchayat by the Administration.

(B) All the following matters, namely:-

1. Agriculture, including agricultural extension.

2. Land improvement, implementation of land reforms, land consolidation and soil conservation.

3. Minor irrigation, water management and watershed development.

4. Animal husbandry, dairying and poultry.

5. Fisheries.

6. Social forestry and farm forestry.

7. Minor forest produce.

8. Small-scale industries, including food processing industries.

9. Khadi, village and cottage industries.

10. Rural housing.

11. Drinking water.

12. Fuel and fodder.

13. Roads, culverts, bridges, ferries, waterways and other means of communication.

14. Rural electrification, including distribution of electricity.

15. Non-conventional energy sources.

16. Poverty alleviation programme.

17. Education, including primary and secondary schools.

18. Technical training and vocational education.

19. Adult and non-formal education.

20. Libraries.

21. Cultural activities.

22. Markets and fairs.

23. Health and sanitation, including hospitals, primary health centres and dispensaries.

24. Family welfare.

25. Women and child development.

26. Social welfare, including welfare of the handicapped and mentally retarded.

27. Welfare of the weaker sections, and in particular, of the Scheduled Castes and the Scheduled Tribes.

28. Public distribution system.

29. Maintenance of community assets.

The Fourth Schedule

(See section 75 )

Matters on which the President and the Vice-President may be consulted by the Administrator.
1. All general matters pertaining to District Panchayat.

2. Matters relating to training of staff of District Panchayats.

3. Review of administration of District Panchayat and coordination of the activities of District Panchayats.

4. Removal of difficulties of District Panchayat.

5. Matters relating to small-scale industries including food processing industries.

6. Matters pertaining to Union territory level educational institutions.

7. Proposal relating to its taxes.

8. Any other matter on which Administrator may like to consult.

The Fifth Schedule

(See sections 14 and 58)

Provisions as to disqualification on ground of defection.
(a) “Panchayat” means an institution (by whatever name called) of self Government constituted under article 243B for the rural areas;

(b) “Gram Panchayat”, in relation to a member of a Panchayat belonging to any political party in accordance with the provisions of paragraph 2 or paragraph 3, means the group consisting of all the members of that Panchayat for the time being belonging to that political party in accordance with the said provisions;

(c) “original political party”, in relation to a member of a Panchayat means the political party to which he belongs for the purposes of sub-paragraph (I) of paragraph 2;

(d) “paragraph” means a paragraph of this Schedule.

2. Disqualification on ground of defection. – (1) Subject to the provisions of paragraph 3, a member of a Panchayat belonging to any political party shall be disqualified for being a member of the Panchayat-
(a) if he has voluntarily given up his membership of such political party; or

(b) if he votes or abstains from voting in such Panchayat contrary to any direction issued by the political party to which he belongs or by any person or authority authorised by it in this behalf, without obtaining, in either case, the prior permission of such political party, person or authority and such voting or abstention has not been condoned by such political party, person or authority within fifteen days from the date of such voting or abstention.

Explanation. – For the purposes of this sub-paragraph, an elected member of a Panchayat shall be deemed to belong to the political party, if any, by which he was set up as a candidate for election as such member.
(2) An elected member of a Panchayat who has been elected as such otherwise than as a candidate set up by any political party shall be disqualified for being a member of the Panchayat if he joins any political party after such election.
(3) Notwithstanding anything contained in the foregoing provisions of this paragraph, a person who, on the commencement of the Dadra and Nagar Haveli Panchayat Regulation, 2012 is a member of a Panchayat shall,-
(i) where he was a member of a political party immediately before such commencement, be deemed, for the purposes of sub-paragraph (1) of this paragraph, to have been elected as a member of such Panchayat as a candidate set up by such political party;

(ii) in any other case, be deemed to be an elected member of the Panchayat who has been elected as such otherwise than as a candidate set up by any political party for the purposes of sub-paragraph (2) of this paragraph.

3. Disqualification on ground of defection not to apply in case of merger. – (1) A member of a Panchayat shall not be disqualified under sub-paragraph (1) of paragraph 2, where his original political party merges with another political party and he claims that he and any other members of his original political party-
(a) have become members of such other political party or, as the case may be, of a new political party formed by such merger; or

(b) have not accepted the merger and opted to function as a separate group, and from the time of such merger, such other political party or new political party or group, as the case may be, shaH be deemed to be the political party to which he belongs for the purposes of sub-paragraph (1) of paragraph 2 and to be his original political party for the purposes of this sub-paragraph.

(2) For the purposes of sub-paragraph (1) of this paragraph, the merger of the original political party of a member of a Panchayat shaH be deemed to have taken place if, and only if, not less than two-thirds of the members of such political party in the Panchayat concerned have agreed to such merger.
4. Decision on questions as to disqualification on ground of defection. – (1) If any question arises as to whether a member of a Panchayat has become subject to disqualification under this Schedule, the question shall be referred for the decision of the Administrator of Union territory and his decision thereon shaH be final.
(2) Before giving any decision on any such question, the Administrator shall obtain the opinion of the Election Commission appointed under section 185 of the Andaman and Nicobar Islands (Panchayats) Regulation, 1994 and shall act according Reg. 1 of 1994. to such opinion.
5. Rules. – The Administrator may make rules for giving effect to the provisions of this Schedule, and in particular, and without prejudice to the generality of the foregoing, such rules may provide for-
(a) the maintenance of registers or other records as to the political parties, if any, to which different members of the Panchayat belong;

(b) the report which the leader of a political party in relation to a member of a Panchayat shall furnish with regard to any condonation of the nature referred to in clause (b) of sub-paragraph (1) of paragraph 2 in respect of such member, the time within which and the authority to whom such report shall be furnished;

(c) the report, which a political party shall furnish with regard to admission to such political party of any members of the Panchayat and the officer of the Panchayat to whom such report shall be furnished; and

(d) the procedure for deciding any question referred to in paragraph 4 including the procedure for any inquiry which may be made for the purpose of deciding such question.

The Daman And Diu Panchayat Regulation, 2012

No.4 OF 2012

[20th July, 2012]

Promulgated by the President in the Sixty-third Year of the Republic of India.
A Regulation to provide for Panchayats in the Daman and Diu and for matters connected therewith.
In exercise of the powers conferred by clause (1) of article 240 of the Constitution, the President is pleased to promulgate the following Regulation made by her :­

CHAPTER I

Preliminary

1. Short title, extent and commencement. – (1) This Regulation may be called the Daman and Diu Panchayat Regulation, 2012.
(2) It extends to the whole of the Union territory of Daman and Diu.
(3) It shall come into force on such date as the Administrator may, by notification in the Official Gazette, appoint.

2. Definitions. – In this Regulation, unless the context otherwise requires,­-
(a) “Administration” means the Union territory administration of Daman and Diu;

(b) “Administrator” means the Administrator of the Union territory of Daman and Diu appointed by the President of India under article 239 of the Constitution;

(c) “building” includes a house, an out-house, stable, privy, urinal, shed, hut, wall (other than a boundary wall not exceeding eight feet in height) and any other structure, whether of masonry, bricks, wood, metal or any other material but does not include any temporary structure erected on ceremonial or festive occasions or a tent;

(d) “Chief Executive Officer” means an officer appointed by the Administrator as Chief Executive Officer, District Panchayat;

(e) “Director Panchayat”means an officer in charge of Panchayats in the Department of Panchayati Raj working under the direct control and superintendence of the Secretary of that Department;

(f) “District” means. a district specified by the Administrator by a public notification to be a district for the purposes of this Regulation;

(g) “District Judge” means the District Judge of Daman and Diu;

(h) “District Panchayat” means the District Panchayat constituted under section 54;

(i) “District Panchayat Fund” means the fund constituted under section 80;

(j) “Election Commission” means the Election Commission referred to in sub­section (1) of section 99;

(k) “Finance Commission” means the Finance Commission referred to in section 100;

(l) “Gram” means a village;

(m) “Gram Fund” means fund referred to in section 35;

(n) “Gram Panchayat” means a Gram Panchayat constituted under this Regulation;

(o) “Gram Sabha” means the Gram Sabha constituted under sub-section (2) of section 3;

(p) “Notification” means a notification published in the Official Gazette and the expression “notified” shall be construed accordingly;

(q) “Official Gazette” means the Daman and Diu Gazette;

(r) “Panchayat Secretary” means a Panchayat Secretary appointed under sub­section (1) of section 25;

(s) “President” and “Vice-President” means the President and Vice-President of the District Panchayat respectively;

(t) “Panchayat area” means the territorial area of a Gram Panchayat declared by the Administrator under sub-section (1) of section 3;

(u) “prescribed” means prescribed by rules made under this Regulation;

(v) “public street” means a pathway, road, street, square, court, alley, cart track, foot path or riding path over which the public have a right of way, whether thorough­fare or not and includes­–

(i) the road-way over any public bridge or cause-way;

(ii) the foot-way attached to any such street, public bridge or cause-way;

(iii) the drains attached to any such street, road, public bridge or cause-way; and

(iv) the land which lies on either side of the road-way,­

(a) up to the boundaries of the adjacent property, or

(b) up to the right of way duly notified by the Chief Executive Officer in this regard;.

(w) “Regulation” means Daman and Diu Panchayat Regulation, 2012;

(x) “Sarpanch” means the Sarpanch of a Gram Panchayat;

(y) “Secretary Panchayat” means the Secretary incharge of the Department of Panchayati Raj in the Union territory of Daman and Diu;

(z) “Schedule” means a Schedule to this Regulation;

(za) “section” means section of this Regulation;

(zb) “tax” means a tax, cess, rate or other impost leviable under this Regulation but does not includes a fee;

(zc) “Union territory” means the Union territory of the Daman and Diu;

(zd) “Upa-Sarpanch” means an Upa-Sarpanch of Gram Panchayat;

(ze) “village” means a village specified by the Administrator, by a public notification, to be a village for the purpose of this Regulation and includes a group of villages so specified;

(zf) “Ward” means a body consisting of persons registered in the electoral rolls relating to ward of a district.

CHAPTER II

Gram Sabha

3. Declaration of Panchayat area and constitution of Gram Sabha. – (1) The Administrator shall, after making such inquiry as may be necessary, by notification, declare a local area, comprising of a village or a group of villages or any part or parts thereof or a combination of any two or more of them to be a Panchayat area, for the purposes of this Regulation and shall also specify its headquarters.
(2) The Administrator shall, by notification in Official Gazette, constitute a Gram Sabha by a name for each Panchayat area.

4. Composition of Gram Sabha. – A Gram Sabha shall consist of persons registered in the electoral rolls relating to a village or group of villages comprising the Panchayat area :
Provided that a person shall be disqualified for being a member of the Gram Sabha if he is­
(a) less than eighteen years of age;

(b) not a citizen of India;

(c) of unsound mind and stands so declared by competent court; and

(d) not ordinarily a resident within the village for which the Gram Sabha is constituted.

Explanation.-For the purpose of this section, a person shall be deemed to be ordinarily resident in a village if he has been ordinarily residing in such village or is in possession of a dwelling house therein ready for occupation.

5. Incorporation of Gram Sabha. – Every Gram Sabha shall, by the name notified in the Official Gazette under section 3, be a body corporate having perpetual succession and a common seal and shall, subject to such restrictions and conditions as may be imposed by or under this Regulation, have power to acquire, hold, administer and transfer property, both movable and immovable, and to enter into a contract and shall, by the said name, sue or be sued :
Provided that the powers and duties of the Gram Sabha shall, save as otherwise expressly provided in this Regulation, be exercised, performed and discharged by the Gram Panchayat constituted under sub-section (1) of section 12.

6. Alteration in area of Gram Sabha. – (1) The Administrator may, after such inquiry as he thinks necessary and in consultation with the Gram Sabha or the Gram Sabhas concerned, at any time by notification in the Official Gazette,­
(a) include any area in a Gram; or

(b) exclude any area from a Gram; or

(c) declare that any local area shall cease to be a Gram; or

(d) alter the Headquarter of any Gram Sabha; or

(e) alter the name of any Gram Sabha.

(2) Where, by a notification under sub-section (1), any area is included in a Gram, such area shall thereby become subject to all notifications, rules, bye-laws and orders made under this Regulation or any other law for the time being in force in the area within the jurisdiction of the Gram Sabha.
(3) Where, by notification under sub-section (1), the whole of the area of a Gram ceases to be a Gram, the Gram Sabha shall cease to exist and its assets and liabilities shall be disposed of in the prescribed manner, and if a part of such area is excluded from a Gram, the jurisdiction of the Gram Sabha shall be reduced by that part.

7. Cessation of membership. – (1) A member of a Gram Sabha shall cease to be member, if-
(a) he is disqualified under section 4; or

(b) the area where he resides has been excluded from the jurisdiction of the Gram Sabha; or

(c) he ceases to be ordinarily resident within the jurisdiction of the Gram Sabha.

(2) Where any person ceases to be a member of a Gram Sabha under sub-section (1), he shall also cease to hold any office to which he may have been elected or appointed by reason of his being a member thereof.

8. Meetings of Gram Sabha. – (1) Every Gram Sabha shall hold at least four general meetings in each financial year and it shall be the responsibility of the Sarpanch to convene such meetings:
Provided that the Sarpanch shall, upon a requisition in writing by not less than one­. tenth of the total number of members of the Gram Sabha call an extraordinary meeting of the Gram Sabha, within thirty days from the receipt of such requisition:
Provided further that where the Sarpanch fails to convene the meetings under this sub-section such authority as may be prescribed shall convene such meetings within a period of thirty days.
(2) The Sarpanch or in his absence Upa-Sarpanch or in the absence of both any person chosen by the Gram Sabha shall preside at such meetings.
(3) For any general meeting of the Gram Sabha, one-tenth of the total number of its members shall form the quorum and decisions shall be taken by a majority of the members present and voting.
(4) The notice of time and place of meetings shall be given in the prescribed manner.

9. Transaction of business at general meeting. – (1) The Sarpanch shall place before the Gram Sabha for its approval the following matters, namely :­
(a) the annual statement of accounts;

(b) budget estimates;

(c) the developmental and other programmes of work proposed for the current financial year;

(d) proposals for fresh taxation or enhanced taxation;

(e) report of the administration of the preceding financial year;

(f) the last audit note and replies thereto.

(2) The Gram Sabha, shall consider the following matters and make recommendations and suggestions to the Gram Panchayat, namely :­
(a) annual administration report of the preceding financial year;

(b) planning supervising, co-ordinating and monitoring the schemes of the Gram Panchayat;

(c) recoveries of Panchayat dues;

(d) the last audit report and replies made thereto;

(e) proposals for organising community service, voluntary labour or mobilisation of the local people for any specific work included in any programme:

Provided that the recommendations of the Gram Sabha shall be acted upon by the Gram Panchayat as far as practicable.

10. Functions of Gram Sabha. – The Gram Sabha shall perform the following functions, namely :­
(i) identification of the beneficiaries and sites under various programmes of the Administration;

(ii) determination of the priorities of the work to be undertaken by the Gram Panchayat;

(iii) issuance of utilisation certificate in respect of the development work undertaken by the Gram Panchayat from the grants-in-aid or the Gram Panchayat funds;

(iv) any other function as may be assigned by the Administrator from time to time.

11. Supervisory Committees of Gram Sabha. – (1) The Gram Sabha shall constitute a minimum of two Supervisory Committees in such manner as may be prescribed to supervise the Gram Panchayat work and other activities in the Gram.
(2) The Supervisory Committees shall submit its report to the Gram Panchayat and also place a copy of their report in the meeting of the Gram Sabha.

CHAPTER III

The Gram Panchayat And Elections

12. Constitution of Gram Panchayats. – (1) As soon as may be, after its constitution, every Gram Sabha shall elect by direct election an Executive Committee called the Gram Panchayat and a Chairperson of that Committee to be known as the Sarpanch.
(2) A Gram Panchayat shall, consist of such number of seats, including the Sarpanch not being less than nine or more than fifteen, as the Director Panchayat may, with prior approval of the Administrator notify.
(3) The ratio between the population of the territorial area of a Gram Panchayat and the number of seats in that Panchayat to be filled by election shall, so far as practicable, be the same throughout the Union territory.
(4) Each Gram Panchayat area shall be divided by the Election Commission into territorial constituencies in such manner that the ratio between the population of each constituency and the number of seats allotted to it shall, so far as practicable, be the same throughout the Gram Panchayat area.
(5) Seats shall be reserved for the Scheduled Castes and the Scheduled Tribes in every Gram Panchayat and the number of seats so reserved shall bear, as nearly as may be, the same proportion to the total number of seats to be filled by direct election in the Gram Panchayat as the population of the Scheduled Castes and the Scheduled Tribes in that Gram Panchayat area bears to the total population of that area and such seats shall be allotted by the Election Commission by rotation to different constituencies in a Gram Panchayat, in such manner as may be prescribed :
Provided that no such reservation shall be necessary if the total population of the Scheduled Castes or the Scheduled Tribes in a Gram Panchayat is less than half the proportionate population required to fill one seat.
(6) Not less than one-half of the total number of the seats reserved under sub-section (5), shall be reserved for women belonging to the Scheduled Castes and the Scheduled Tribes.
(7) Not less than one-half(including the number of seats reserved for women belonging to the Scheduled Castes and the Scheduled Tribes) of the total number of seats to be filled by direct election in every Gram Panchayat shall be reserved for women and such seats may be allotted by the Election Commission by rotation to different constituencies in a Gram Panchayat, in such manner as may be prescribed.
(8) The number of seats to be reserved under sub-sections (6) and (7), shall be determined by the Administrator, by an order published in the Official Gazette.
(9) The Administrator shall reserve­-
(a) the number of offices of Sarpanch in the Gram Panchayats for the Scheduled Castes and the Scheduled Tribes which shall bear, as nearly as may be, the same proportion to the total number of such offices in the Gram Panchayats as the population of the Scheduled Castes and the Scheduled Tribes in the area of Union territory to which this Regulation extends bears to the total population of such area;

(b) not less than one-half of the total number of offices of Sarpanch in the Gram Panchayats for women :

Provided that offices reserved under this sub-section shall be allotted by the Election Commission by rotation to different Gram Panchayats in such manner as may be prescribed.

13. Person qualified to vote and be elected. – (1) Every member of Gram Sabha shall, unless disqualified under this Regulation or any other law for the time being in force, be qualified to vote at an election to the Gram Panchayat or at a meeting of the Gram Sabha.
(2) Every member of a Gram Sabha shall, unless disqualified under this Regulation or under any other law for the time being in force, be qualified to be elected to fill up a seat in the Gram Panchayat as a member or as its Sarpanch or as both :
Provided that if a person is elected to both the offices of a member as well as Sarpanch, he shall resign either of the two offices within a period of fourteen days from the date of the publication of the result in the Official Gazette, failing which his seat in the Gram Panchayat shall become vacant.
(3) The vacancy caused by the result of such resignation, shall be filled by holding a bye-election for the purpose.

14. Disqualification. – (1) A person shall be disqualified for being chosen as, and for being, a member of a Gram Panchayat, or to continue as such, if he,­
(a) has failed to pay arrears for more than one year of any tax, fee or any sum due to the Gram Panchayat:

Provided that such disqualification shall be operative only if notice for such arrears has been duly served upon such person and such arrears have been displayed on the public notice board of the Gram Panchayat not less than three months prior to the date of election; or
(b) holds any salaried office or office of profit under the Gram Sabha or the Gram Panchayat; or

(c) has directly or indirectly or through immediate family member any share or monetary interest in any work done by or to the Gram Panchayat or in any contract or employment with or under or by or on behalf of, the Gram Panchayat; or

(d) is a Government servant or in service in any of municipality or Gram Panchayat; or

(e) has been dismissed from the service of the Government or of municipality or Gram Panchayat for misconduct within five years prior to the date of poll; or

(f) has not attained the age of twenty-one years; or

(g) has been ordered to give security for good behaviour under section 109 or section 110 of the Code of Criminal Procedure, 1973; or

(h) has been convicted by a criminal court of any offence involving violence or moral turpitude and sentenced to imprisonment for not less than three months and five years have not elapsed since his release; or

(i) is without permission of the Gram Panchayat, absent from three consecutive meetings; or

(j) is of an unsound mind and has been so declared by a competent court; or

(k) has been declared by a competent court to be an insolvent; or

(l) has been disqualified under any law for the time being in force by competent court for adopting a corrupt practice or for commission of an election offence at an election during the period of such disqualification; or

(m) subject to clause (f), is so disqualified by or under any law for the time being in force for the purposes of election to the House of the People; or

(n) is not a citizen of India.

(2) A person shall be disqualified for being a member of the Gram Panchayat if he is so disqualified under the Fifth Schedule.

15. Decision on disqualification. – If any question arises as to whether a person has become subject to any disqualification referred to in section 7 or section 13 or section 14, it shall be referred to the Administrator and his decision thereon shall be final :
Provided that before giving any decision on any such question, the Administrator shall obtain the opinion of the Election Commission and shall act according to such opinion.

16. Election of members. – The election of members of a Gram Panchayat shall be held in such manner (including Election of the manner of voting) as may be prescribed and on such date or dates as the Administrator may, in consultation with the Election Commission, by notification direct :
Provided that a casual vacancy shall be filled-up within a period of six months from the date of occurrence of such vacancy :
Provided further that no election shall be held to fill a casual vacancy occurring within six months prior to the general election of a Gram Panchayat under this section.

17. Election of Upa-Sarpanch. – (1) On the constitution of a Gram Panchayat for the first time under this Regulation or on the expiry of the term of a Gram Panchayat or on its reconstitution, a meeting shall be called on a date fixed by the Administrator for the election of Upa-Sarpanch in such manner as may be prescribed.
(2) The officer appointed by the Administrator shall preside over such meeting, but shall not have the right to vote.
(3) No business other than the election of the Upa-Sarpanch shall be transacted at such meeting.
(4) In case of equality of votes, the result of the election shall be decided by draw of lots in the presence of officer referred to in sub-section (2), in such manner as he may determine.

18. Executive functions of Sarpanch. – The executive powers of the Gram Panchayat under this Regulation and the responsibility for the due fulfilment of the duties imposed on the Gram Panchayat under this Regulation and for carrying out the resolution of the Gram Panchayat shall vest in the Sarpanch.

19. Duration of Gram Panchayat. – (1) Every Gram Panchayat, unless sooner dissolved under any law for the time being in force, shall continue for five years from the date appointed for its first meeting and no longer.
(2) Notwithstanding anything contained in sub-section (1), the members of the Gram Panchayats functioning immediately before coming into force of this Regulation, shall continue to hold their office till the expiration of the term specified under sub-section (1) of section 21 of the Goa, Daman and Diu Panchayats Regulation, 1962.
(3) An election to constitute a Gram Panchayat shall be completed­
(a) before the expiry of its duration specified in sub-section (1);

(b) before the expiration of a period of six months from the date of its dissolution :

Provided that where the remainder of the period for which the dissolved Gram Panchayat would have continued is less than six months, it shall not be necessary to hold any election under this sub-section for constituting the Gram Panchayat for such period.
(4) A Gram Panchayat constituted upon the dissolution of the Gram Panchayat before the expiration of its duration shall continue only for the remainder of the period for which the dissolved Gram Panchayat would have continued under sub-section (1), had it not been so dissolved.

20. Oath of office. – (1) As soon as may be, on the first meeting of the Gram Panchayat, every member there of and Sarpanch and Upa-Sarpanch shall take the oath of office before such officers as the Administrator may specify, in the form set out in the First Schedule.
(2) No member who has not taken such oath shall vote or take part in the proceedings of any meeting nor shall he be included as a member of any Committee constituted by the Gram Panchayat.

21. Resignation of office. – (1) Any member of the Gram Panchayat may resign his office by giving notice in writing to that effect to the Sarpanch under intimation to the Chief Executive Officer and such resignation shall take effect from the date of its acceptance by the Sarpanch.
(2) The Upa-Sarpanch may resign his office by giving notice in writing to the Sarpanch under intimation to the Chief Executive Officer and such resignation shall take effect from the date of its acceptance by the Sarpanch.
(3) The Sarpanch may resign his office by giving notice in writing to the Chief Executive Officer and such resignation shall take effect from the date of its acceptance by the Secretary Panchayat.
(4) Where the office of the Sarpanch or Upa-Sarpanch falls vacant, the members of the Gram Panchayat may elect any person from amongst themselves by a simple majority to act as Sarpanch or Upa-Sarpanch, as the case may be, pending the election for such offices.

22. Motion of no confidence. – (1) A motion of no confidence may be moved against Sarpanch or Upa-Sarpanch by not less than one third of the total members of the Gram Panchayat after giving notice thereof to the Sarpanch under intimation to the Chief Executive Officer:
Provided that no such notice shall be given before six months of assumption of office by the Sarpanch or the Upa-Sarpanch.
(2) A special meeting of the Gram Panchayat shall be convened within a period of fifteen days from the date on which the motion of no confidence has been moved to deliberate on, and decide the no confidence motion.
(3) If the motion of no confidence is carried by a majority of the total number of members of Gram Panchayat, then, the Gram Panchayat shall recommend to the Gram Sabha the removal of the Sarpanch or the Upa-Sarpanch, as the case may be, from his office.
(4) On receipt of recommendation under sub-section (3), a meeting of the Gram Sabha shall be convened with a quorum of not less than one third of the total membership of the Gram Sabha and the recommendation shall be approved by majority of members present and voting.
(5) Upon the approval of the recommendation under sub-section (4), the Sarpanch shall cease to hold office after a period of three days from the date on which the recommendation is approved unless he has resigned earlier.
(6) If the recommendation of the Gram Panchayat is not approved by the Gram Sabha under sub-section (4) or there is no quorum in the special meeting of the Gram Sabha, no fresh motion of no confidence shall be moved against the Sarpanch in the Gram Panchayat within a period of six months from the date on which the recommendation fails to acquire approval of the Gram Sabha or the date on which the recommendation could not be considered for lack of quorum.
(7) Notwithstanding anything contained in this Regulation, the Sarpanch or Upa­Sarpanch, for the removal of whom the motion ofno confidence or recommendation under sub-section (3) is under consideration, shall not preside over a meeting of Gram Panchayat under sub-section (2) and Gram Sabha under sub-section (4) but he shall have a right to speak or otherwise take part in the proceedings of such meetings.

23. Removal from office. – (1) The Secretary Panchayat may, after giving due notice to the Panchayat and after such inquiry as he thinks fit, remove from office any member (including the Sarpanch or Upa-Sarpanch) of a Gram Panchayat who has been guilty of misconduct or neglect of duty or persistent remissness in the discharge of duties and the member so removed shall not be eligible for re-election during the remainder of the term of Panchayat.
(2) Any person who has been removed from his office by the authority referred to in sub-section (1) may, within thirty days from the date of the order, prefer an appeal to the Administrator who may, after giving the appellant an opportunity of being heard, modify, set aside or confirm the order of removal.
(3) The order of removal so passed by the authority referred to in sub-section (1), shall not take effect before the period, during which an appeal may be preferred under sub-section (2), has expired.
(4) An order passed by the Administrator on appeal shall be final.
(5) Where an appeal has been filed under sub-section (2), the Administrator may stay the operation of the order of the authority referred to in sub-section (1) till the appeal is disposed of.

24. Casual vacancy. – Any casual vacancy in the office of the Sarpanch or the Upa-Sarpanch in the Gram Panchayat, shall be filled for the remainder of his term by election in accordance with the provisions of this Regulation :
Provided that in the case of a seat or the office of Sarpanch reserved for the Scheduled Caste or the Schedule Tribe or women, no person other than the member of the Scheduled Caste or the Schedule Tribe or women shall be qualified to be chosen to such vacancy.

25. Officers and servants of Gram Panchayat. – (1) There shall be a Panchayat Secretary for every Gram Panchayat who shall be appointed by the Administrator and draw his salary and allowances from Gram Fund.
(2) The Panchayat Secretary shall be in charge of the office of the Gram Panchayat and shall perform all the duties and exercise all the powers imposed or conferred upon him by or under this Regulation or any rules or bye-laws made thereunder.
(3) Subject to rules as may be framed by the Administrator regarding discipline and control, the Panchayat Secretary shall act in all matters under the general supervision of the Sarpanch through whom he shall be responsible to the Gram Panchayat.
(4) The Gram Panchayat may appoint such other officers and employees and in such number as may, from time to time, be necessary with the prior approval of the Administrator and in the manner as may be prescribed :
Provided that no post shall be created for which no budget provision is made and is not provided in the staffing pattern approved by the Administrator.
(5) The posting and transfer of the staff recruited under sub-section (4), shall rest with the Chief Executive Officer.
(6) The terms and conditions of service and duties of Panchayat Secretary and the terms and conditions of service of other officers shall be such as may be prescribed.

26. Meetings of Gram Panchayat. – (1) The time and place of meetings of a Gram Panchayat and the procedure to be followed at such meetings shall be such as may be prescribed. (2) A member of a Gram Panchayat may, at any meeting, move any resolution and put questions to the Sarpanch or the Upa-Sarpanch on matters connected with the administration of the Gram Panchayat in such manner as may be prescribed.
(3) No resolution of a Gram Panchayat shall be amended, varied or cancelled by the Gram Panchayat within a period of three months from the date of passing thereof except by a resolution supported by two-thirds of the total number of members of the Gram Panchayat.

27. Committees. – (1) Subject to such control and restrictions as may be prescribed, a Gram Panchayat may appoint Committees for exercising such of its powers and discharging such of its duties and functions as it may specify.
(2) A Committee appointed under sub-section (1), shall consist of not more than five members and may be dissolved or reconstituted for such reasons and in such manner as may be prescribed.
(3) Every Gram Panchayat shall have the powers to annul, revise or modify any decisions taken by any of its Committees.
28. Proceedings not to be invalid in certain cases. – No act or proceeding of a Gram Panchayat or of any Committee thereof shall be deemed to be invalid by reason of the existence of any vacancy.

CHAPTER IV

Powers, Duties And Functions Of Gram Panchayat

29. Duties and functions of Gram Panchayat. – (1) It shall be the duty of Gram Panchayat, so far as the Gram Fund may allow, to make reasonable provision within its jurisdiction, in regard to the matters specified in the Second Schedule.
(2) Subject to the provision of sub-section (1) a Gram Panchayat shall have powers and responsibilities to make plans and implement schemes for the development and social justice including those in relation to the matters specified in the Second Schedule.

30. Control of Gram Panchayat on certain properties. – (1) The Gram Panchayat in respect of all roads, streets, bridges, culverts and other properties placed by the Administration under sub-section (1) of section 37 under its direction, management and control, subject to the provisions of any other law for the time being in force, may do all things necessary for the maintenance and repair thereof, and in particular, may–
(a) widen, open, enlarge, or otherwise improve any such road, bridge or culvert and plant and preserve trees on the sides of such roads;

(b) deepen or otherwise improve any watercourse and other property mentioned in clause (c) of sub-section (1) of section 37; and

(c) cut any hedge or branch or any tree projecting on any such public road or street and building.

(2) The Gram Panchayat shall also have control of all roads, streets, waterways, bridges and culvert which are situated within its jurisdiction, not being private property or not being the property for the time being under the control of the Government and may do all things necessary for the improvement, maintenance and repair thereof and in particular, may-­
(a) layout and make new roads; and

(b) construct new bridges and culverts.

31. Transfer of any work or institution to Gram Panchayat. – The Administrator may entrust to the Gram Panchayat, the execution, maintenance Transfer of any work or or repair of any work or the management of any institution on behalf of the Administration or any local authority :
Provided that the funds necessary for the execution, maintenance or repairs of the work or the management of the institution shall be placed by the Administration or such local authority at the disposal of the Gram Panchayat.

32. Collection of revenue. – (1) Subject to such conditions as may be prescribed, the Administrator may, by notification in the Official Gazette, entrust to the Gram Panchayat the functions and duties of collecting the taxes, land revenue and other dues recoverable under specified scheme.
(2) Where any functions or duties are entrusted to a Gram Panchayat under sub­section (1), the Administrator shall pay to such Gram Panchayat collection charges at such rates as he may determine in this behalf.

33. Village Volunteer Force. – (1) Subject to the rules made under this Regulation, a Gram Panchayat may organise a force to be known as Village Volunteer Force consisting of able bodied persons residing in the Gram who are not below the age of eighteen years and who are willing to join the force and place such force under the command of a suitable person.
(2) The services of the Village Volunteer Force, may be utilised for general watch and ward purpose and in cases of emergency like fire, floods, out-break of epidemics or any other natural calamity.
(3) No member of the Village Volunteer Force, shall be held liable for damages on account of any act done by him in the bona fide discharge of his duties as a member of such force.
34. Execution of contracts. – Every contract or agreement entered into by a Gram Panchayat shall be signed by the Sarpanch and the Panchayat Secretary and sealed with the common seal of the Gram Panchayat.

CHAPTER V

Finance, Property And Accounts

35. Gram Fund. – (1) There shall be a “Gram Fund” for each Gram Panchayat and the same shall be utilised for carrying out the duties and obligations imposed upon Gram Panchayat by this Regulation.
(2) The following shall be credited to and form part of the Gram Fund, namely :­
(a) the proceeds of any tax or fee imposed under section 38;

(b) the contributions made by the Government or any local authority or person;

(c) all sums ordered by any authority or court to be credited to the Gram Fund;

(d) the income from securities in which the Gram Fund is invested;

(e) the share in the collection of land revenue or other grants from the Administration;

(f) all sums received by way of loans or gifts;

(g) the income derived from fisheries and other sectors under the management of the Gram Panchayat;

(h) the income from or proceeds of any property of the Gram Panchayat;

(i) the sale proceeds of all dust, dirt, dung or refuse collected by the functionaries of the Gram Panchayat;

(j) sums assigned to the Gram Fund by any general or special order of the Administration; and

(k) all sums received in aid of or for expenditure on any institution or service maintained or financed from the Gram Fund or managed by the Gram Panchayat.

(3) The amount in the Gram Fund shall be applied subject to the provisions and for the purposes of this Regulation and shall be kept in such custody as may be prescribed.

36. Grants. – The Administrator may, subject to such conditions as he may deem fit, make grants to the Gram Panchayat for general purposes or for the improvement of the village and the welfare of residents therein.

37. Properties placed under disposal, management and control of Gram Panchayat. – (1) The Administrator may, if he deems fit, place all or any of the properties, of the nature specified below, and situated within the jurisdiction of the Gram Panchayat under the direction, management and control of the Gram Panchayat, namely:­
(a) open sites, waste, vacant and grazing lands, not being private property and river beds;

(b) public roads and streets;

(c) public channels, water courses, wells, ponds, tanks (except irrigation tanks under the control of the Government), public reservoirs (except water treatment plants under the control of the Government), cisterns, fountains, aqueducts and any adjacent land (not being private property) appertaining to any public tanks or ponds, and lands appertaining thereto;

(d) public sewers, drains, drainage works, tunnels and culverts and things appertaining thereto and other conservancy works;

(e) sewage, rubbish and offensive matter, deposited on streets or collected by the Gram Panchayat from streets, latrines, urinals, sewers, cesspools and other places;

(f) street lights, public lamps, lamp posts and apparatus connected therewith or appertaining thereto;

(g) public library, reading rooms, slaughter houses, fish farms, cremation grounds, primary schools, anganwadi centres; and

(h) road side trees, fuel wood plantation, non-conventional energy equipments.

(2) All markets and fairs or such portions thereof as are held upon public land shall be managed and regulated by the Gram Panchayat and Gram Panchayat shall receive to the credit of the Gram Fund referred to in sub-section (1) of section 35 all dues levied or imposed in respect thereof.

38. Taxes which may be imposed. – (1) Subject to the rules made under this Regulation a Gram Panchayat, in relation to the services provided by it directly, may levy-­
(a) a tax on the owners or occupiers of buildings;

(b) a tax on trades, callings and employment;

(c) a tax on vehicles other than mechanically propelled vehicles kept within the limits of the Gram Panchayat;

(d) a tax on sale of cattle within the limits of the Gram Panchayat;

(e) a theatre or show tax on entertainments and amusements;

(f) a lighting tax;

(g) a drainage tax;

(h) fees for providing sanitary arrangements at such places of worship, of pilgrimage, fairs and melas within its jurisdictions;

(i) fees for sale of goods in markets, melas, fairs and festivals;

(j) fee for grazing of cattle in grazing lands under the management of the Gram Panchayat;

(k) fee for providing the watch and ward of crops in the Gram Panchayat;

(l) license fee for plying of public ferry;

(m) any other taxes approved by the Administrator.

(2) The taxes and fees referred to in sub-section (1) shall be imposed, assessed and realised in such manner and at such times as may be prescribed.
39. Appeal against levy of tax, etc. – Any person aggrieved by the assessment, levy or imposition of any tax or fee under section 38, may appeal to the Panchayat Secretary within thirty days of the date of the order imposing such tax or fee and second appeal in these cases shall lie with Chief Executive Officer.

40. Suspension of levy of tax or fee. – The Chief Executive Officer may, by notification in the Official Gazette, suspend the levy or imposition of any tax or fee under section 38 and may at any time in the like manner rescind such suspension.

41. Lease of collection of markets fees, etc. – It shall be lawful for a Gram Panchayat to lease by public auction or private contract after following prescribed procedure, the collection of any fee on specified markets and bazars, if any, such fee is imposed under section 38 :
Provided that a lessee shall give security for the due fulfilment of the conditions of the lease or contract.

42. Recovery of taxes and other dues. – (1) When any tax or fee or other sum due to a Gram Panchayat has become payable, the Gram Panchayat shall with the least practicable delay cause to be sent to the person liable for the payment thereof, a demand notice in the prescribed form for the amount due from him and require him, to pay the amount within thirty days, from the date of such notice.
(2) Every notice of demand under sub-section (1) shall be served in such manner as may be prescribed.
(3) If the sum for which a notice of demand has been served is not paid within thirty days from the date of such notice, the Gram Panchayat may apply to the Revenue Officer known as Mamlatdar or any other officer authorised in this behalf by the Administrator for its recovery as an arrear of land revenue.
43. Accounts. – Every Gram Panchayat shall maintain accounts in such form as may be prescribed.
44. Annual estimate of expenditure. – (1) Every Gram Panchayat shall, at such time and in such manner as may be prescribed, prepare in each year a budget of its estimated receipts and payments for that year and shall submit the budget to the District Panchayat through District Planning Committee.
(2) The District Panchayat may, within such period as may be prescribed, either approve the budget or return it to the Gram Panchayat for such modification as it may direct.
(3) If such modifications are made under sub-section (2), the budget shall be re-submitted within such period as may be prescribed to the District Panchayat.
(4) No expenditure shall be incurred unless the budget is approved by the Administrator.

45. Audit. – (1) The accounts of every Gram Panchayat shall be audited annually in such manner as may be prescribed.
(2) The audit shall be carried out by the prescribed authority or such other officer as the Administrator may appoint in this behalf and the prescribed authority or other officer shall within one month of the completion of the audit, forward copies of the audit report to the Chief Executive Officer and the Gram Panchayat.
(3) The Chief Executive Officer may, after considering the report and after making such further enquiry as he may consider necessary, disallow any item which appears to him contrary to law and surcharge the same on the person making or authorising the illegal payment and shall­-
(a) if such person is a member of the Gram Panchayat, proceed against him in the manner as specified in sub-sections (2) and (3) of section 50; and

(b) if such person is not a member of the Gram Panchayat, obtain the explanation of the person and direct such person to pay to the Gram Panchayat the amount surcharged within a specified period and if the amount is not paid within the specified period, the Chief Executive Officer shall cause it to be recovered as an arrear of land revenue and credit it to the Gram Fund referred to in sub-section (1) of section 35.

(4) Any person aggrieved by an order of the Chief Executive Officer under sub­section (3) may, within thirty days of the date of order, prefer an appeal to the Secretary Panchayat whose decision thereon shall be final.
(5) Social Audit of the major works being carried out by the Gram Panchayat shall be organised as may be decided by the Director Panchayat from time to time and the report of such audit whenever carried out shall be submitted to the Administrator by Director Panchayat along with his comments.

46. Administrative report. – (1) Every Gram Panchayat shall submit annually to the Chief Executive Officer a report on the administration of the Gram Panchayat during the previous year.
(2) The report shall be prepared by the Panchayat Secretary and after it is approved by the Gram Panchayat, shall be forwarded to the Chief Executive Officer with a copy of the resolution of the Gram Panchayat thereon.
(3) The annual administration report of the Gram Panchayat shall contain an introductory section with basic statistics about the Gram Panchayat and data related to devolution of functions, finances, functionaries and performance of its duties, functions and obligations.
(4) The Chief Executive Officer shall forward the annual administrative report through Director Panchayat along with his comments to the Administrator.

CHAPIER VI

Control Of Gram Panchayat

47. Power to call for proceedings, etc. – The Chief Executive Officer and Director Panchayat shall have power to,­
(a) call for–

(i) any extract from the proceeding of a Gram Panchayat or any book, record, correspondence or documents in the possession or under control of a Gram Panchayat;

(ii) any return, plan, estimate, account or report for the purpose of inspection or examination;

(b) require a Gram Panchayat to take into consideration­

(i) any objection which appears to the Chief Executive Officer or the Director Panchayat to exist to the doing of anything which is about to be done or is being done by such Gram Panchayat, or

(ii) any information which the Chief Executive Officer or the Director Panchayat is able to furnish and which appears to the Chief Executive Officer or the Director Panchayat to necessitate the doing of a certain thing by the Gram Panchayat, and to make written reply to the said Chief Executive Officer or the Director Panchayat, as the case may be, within a reasonable time, stating its reasons for desisting from doing such things.

48. Default in performance of duty by Gram Panchayat. – (1) If, at any time, it appears to the Chief Executive Officer that a Gram Panchayat has made wilful and persistent default in the performance of any duty imposed on it by this Regulation, he may, by order in writing, fix a period for the performance of that duty under intimation to Director Panchayat.
(2) If the duty specified under sub-section (1), is not performed within the period so fixed, the Executive Officer may appoint any Government Agency to perform it, and direct that the expenses of the performance of such duty shall be paid by the defaulting Gram Panchayat within such period as the Chief Executive Officer may think fit.

49. Suspension of execution of order on resolution of Panchayat. – (1) If, in the opinion of the Panchayat Secretary, the execution of any order or resolution of a Gram Panchayat or the doing of anything which is about to be done or is being done by or on behalf of a Gram Panchayat is causing or is likely to cause danger to human life, health and public safety or annoyance to the public or to lead to a breach of peace or is unlawful, he shall forthwith bring it to the notice of the Chief Executive Officer who may by an order in writing suspend the execution or prohibit the doing thereof.
(2) When the Chief Executive Officer makes an order under sub-section (1), he shall forthwith send to the Gram Panchayat affected thereby a copy of the order together with a statement of the reasons for making it.
(3) The Chief Executive Officer shall forthwith submit to the Secretary Panchayat a report of the circumstances in which the order was made under this section and the Secretary Panchayat may after giving notice to the Gram Panchayat and making such inquiry as he deems fit, rescind, modify or confirm the order.
(4) All actions taken or orders made under sections 47, 48 and this section shall be reported to the Administrator as soon as possible.

50. Liability of members for loss, waste or misapplication. – (1) Every member of the Gram Panchayat shall be personally liable for the loss, waste or misapplication of any money or other property of the Gram Panchayat which has been caused or facilitated by his misconduct or wilful neglect of his duty as a member of the Gram Panchayat.
(2) If after giving the member of the Gram Panchayat concerned a reasonable opportunity for showing cause to the contrary the Panchayat Secretary is satisfied that the loss, waste or misapplication of any money or other property of the Gram Panchayat is a direct consequence of misconduct or wilful neglect on the part of such member, he shall report in writing to the Chief Executive Officer who shall direct such member to pay to the Gram Panchayat before a fixed date, the amount required to be reimbursed to it for such loss, waste or misapplication :
Provided that no such order shall be made for bona fide or technical irregularities or mistake of a member of the Gram Panchayat.
(3) If the amount referred to in sub-section (2) is not so paid, the Chief Executive Officer shall recover it as an arrear of land revenue and credit it to the Gram Fund referred to in sub-section (1) of section 35.
(4) An order of the Chief Executive Officer shall be subject to an appeal to the Secretary Panchayat if made within thirty days of the date of the order.

51. Dissolution of Gram Panchayat. – (1) If in the opinion of the Administrator, a Gram Panchayat­–
(a) exceeds or abuses its powers; or

(b) is incompetent to perform or makes wilful and persistent default in the performance of the duties imposed on it by or under this Regulation or any other law for the time being in force, or

(c) fails to levy the taxes leviable under this Regulation, or

(d) persistently disobeys the order of the Chief Executive Officer made under sub-section (2) of section 49,

he may, by order published in the Official Gazette, dissolve the Gram Panchayat.
(2) No order under sub-section (1) shall be passed without giving to the Gram Panchayat a reasonable opportunity of being heard.
(3) If a Gram Panchayat is dissolved under sub-section (1), the following consequence shall ensue, namely :­
(a) all the members of the Gram Panchayat shall, from the date specified in the order, cease to be its members;

(b) all powers and duties of the Gram Panchayat shall during the period of dissolution of the Gram Panchayat, be exercised and performed by such person or persons as may be appointed by the Administrator in this behalf.

(4) An election to constitute a Gram Panchayat shall be completed before the expiry of a period of six months from the date of its dissolution.

52. Disputes between Gram Panchayats. – (1) If any dispute arises between two or more Gram Panchayats, it shall be referred to a Joint Committee of Panchayat appointed under section 73.
(2) If the Joint Committee is unable to resolve the issue it shall be referred to the Secretary Panchayat and the decision of Secretary Panchayat thereon shall be final.

53. Administrator or Secretary Panchayat may call for proceedings. – The Administrator or Secretary Panchayat may call for and examine the record of the proceedings of any Gram Panchayat for the purpose of satisfying himself as to the legality or propriety of any order passed and may revise or modify the order as he may deem fit :
Provided that no order shall be so revised or modified without giving the Gram Panchayat concerned a reasonable opportunity of showing cause against the proposed order for revision or modification of the order.

CHAPTER VII

The District Panchayat

54. District Panchayat. – The Administrator shall, by notification in the Official Gazette, constitute for the districts in the Union territory, a Panchayat at the District level to be called the District Panchayat.
55. Composition of District Panchayat. – (1) The District Panchayat shall consist of such number of seats to be filled from such number of wards, as the Administrator may, by order, determine.
(2) Subject to the provisions of sub-section (3), the territorial boundary for each ward shall be notified by the Administrator on the recommendations of the Election Commission.
(3) The seats in the District Panchayat shall be filled by persons chosen by direct election from the wards in such manner that the ratio between the population of each constituency and the number of seats allotted to it shall so far as practicable be the same throughout the District Panchayat area.
(4) The following persons shall also be represented in the District Panchayat, namely :­
(a) all the Sarpanchs of the Gram Panchayats;

(b) the Member of the Lok Sabha representing the constituency of the Union territory;

who shall also have a right to vote in the meetings (other than the meetings held for the election of President and Vice-President) of the District Panchayat.
(5) The provisions of sub-sections (5), (6), (7) and (8) of section 12 shall, so far as may be, apply to the District Panchayat as they apply to a Gram Panchayat subject to the modification that for the words “Gram Panchayat” wherever they occur in those provisions, the words “District Panchayat” shall be substituted.

56. Incorporation of District Panchayat. – The District Panchayat shall, by the name notified in the Official Gazette under section 54 be a body corporate having perpetual succession and a common seal and subject to such restrictions and conditions imposed by or under this Regulation or any other law for the time being in force, have power to acquire, hold, administer and transfer property, both movable and immovable and enter into any contract and shall by the said name sue or be sued.

57. Persons qualified to vote and be elected. – Every member of the Gram Sabhas constituting the District Panchayat shall, unless disqualified under this Regulation or any other law for the time being in force be qualified,­-
(i) to vote at an election to the District Panchayat;

(ii) be elected to the District Panchayat.

58. Disqualification. – (1) No person shall be qualified to be elected to District Panchayat or continue as such, if he­—
(a) has arrears for more than one year of any tax, fee or any sum due to the Gram Panchayat:

Provided that this disqualification shall be operative only if such arrears have been displayed on the public notice board of the Gram Panchayat not less than three months prior to the date of election or notification of such disqualification; or
(b) holds any salaried office or office of profit under a Gram Panchayat or the District Panchayat; or

(c) has directly or indirectly any share or monetary interest in any work done by Gram Panchayat or the District Panchayat or in any contract or employment with or under or by or on behalf of the District Panchayat or Gram Panchayat; or

(d) is a servant of the Government or any municipality or Panchayat; or

(e) has been dismissed from the service of the Government or Municipality or Panchayat for misconduct; or

(f) has been ordered to give security for good behaviour under section 109 or section 110 of the Code of Criminal Procedure, 1973; or

(g) has been convicted by a criminal court of any offence involving violence or moral turpitude and sentenced to imprisonment for not less than three months and a period of five years have not elapsed since his release; or

(h) has not attained the age of twenty-one years; or

(i) is of unsound mind and has been so declared by a competent court; or

(j) has been declared by a competent court as an insolvent; or

(k) has been disqualified under any law relating to elections for the time being in force for adopting a corrupt practice or for commission of an election offence during the period of such disqualification; or

(l) subject to clause (h), is so disqualified by or under any law for the time being in force for the purposes of election to the House of the People; or

(m) is not a citizen of India.

(2) A person shall be disqualified for being a member of the District Panchayat if he is so disqualified under the Fifth Schedule :
Provided that a person representing the Union territory in the Lok Sabha shall be disqualified for being a Member of that House if he is so disqualified under the Tenth Schedule to the Constitution.

59. Decision on question as to disqualification. – If any question arises as to whether a person has become subject to any disqualification referred to in section 4, section 7, section 14, section 15, section 57 and section 58, it shall be referred to the Administrator of the Union territory for decision and his decision thereon shall be final :
Provided that before giving any decision on any such question, the Administrator shall obtain the opinion of the Election Commission and act according to such opinion.
60. Oath of office. – (1) On the constitution of the District Panchayat for the first time under this Regulation or on its reconstitution, a meeting shall be called on a date fixed by the Administrator for taking oath of office by all the members in the form set out in the First Schedule before Secretary Panchayat.
(2) The officer appointed by the Administrator shall preside over at such meeting, but not have the right to vote.
(3) No member of the District Panchayat who has not taken such oath shall vote or take part in the proceedings of any meeting nor shall he be included as a member of any Committee constituted by the District Panchayat.
61. Election of President and Vice-President. – (1) On the constitution of the District Panchayat for the first time under this Regulation or on the expiry of the term of the District Panchayat or on its reconstitution, a meeting shall be called on a date fixed by the Secretary Panchayat where the elected members of the District Panchayat shall elect, from amongst themselves, a President and a Vice-President.
(2) The officer appointed by the Secretary Panchayat shall preside over at such meeting, but shall not have the right to vote.
(3) No business other than the election of the President and the Vice-President shall be transacted at such meeting.
(4) In case of equality of votes, the result of the election shall be decided by lots drawn in the presence of the officer appointed, in such manner as he may determine.
(5) The office of the President shall be reserved for the Scheduled Castes and the Scheduled Tribes according to a roster of reservation which shall be maintained in such form and manner as may be prescribed :
Provided that the office of the President shall be reserved for women in every second term.

62. President to be executive. – The executive powers of the District Panchayat under this Regulation and the responsibility for the fulfilment of duties imposed on them under this Regulation and responsibility for carrying out the resolutions of the District Panchayat shall vest in the President.

63. Powers and duties of the Vice­President. – The Vice-President shall,­–
(a) exercise the powers and perform the duties of the President when he is absent on leave or incapacitated from functioning or when the office of the President falls vacant; and

(b) in the absence of the President or when the office of the President falls vacant, preside over ,the meetings of the District Panchayat.

64. Duration of District Panchayat. – (1) The District Panchayat, unless sooner dissolved under any law for the time being in force, shall continue for five years from the date appointed for its first meeting and no longer.
(2) An election to constitute the District Panchayat shall be completed­–
(a) before the expiry of its duration specified in sub-section (1);

(b) before the expiry of a period of six months from the date of its dissolution:

Provided that where the remainder of the period for which the dissolved District Panchayat would have continued is less than six months, it shall not be necessary to hold any election under this sub-section for constituting the District Panchayat.
(3) The District Panchayat constituted upon the dissolution of a District Panchayat before the expiration of its duration shall continue only for the remainder of the period for which the dissolved District Panchayat would have continued under sub-section (1) had it not been so dissolved.
65. Resignation of office. – (1) Any member of the District Panchayat truly resign his office by giving notice in writing to that effect to the President under intimation to the Chief Executive Officer and such resignation, shall take effect from the date of its acceptance by the President.
(2) The Vice-President may resign his office by giving notice in writing to the President under intimation to the Chief Executive Officer and such resignation, shall take effect from the date of its acceptance by the President.
(3) The President may resign his office by giving notice in writing to the Secretary Panchayat, under intimation to the Administrator and such resignation, shall take effect from the date of its acceptance by the Secretary Panchayat.

66. Casual vacancy. – Any casual vacancy in the office of the President or the Vice-President or Member in the District Panchayat shall be filled for the remainder of the duration of the District Panchayat by election in accordance with the provisions of this Regulation :
Provided that where a seat or office of the President has been reserved for women or the Scheduled Tribes, no person other than a women or a member of the Scheduled Tribes shall be qualified to be chosen to fill such vacancy for the remainder of the term.
67. Motion of no confidence. – (1) A motion of no confidence against the President or the Vice-President may be moved by not less than one-third of the elected members of the District Panchayat after giving notice thereof, but not before six months of assumption of office by the President or the Vice-President.
(2) If the motion is carried by a majority of not less than two-third of the elected members of the District Panchayat the President, or the Vice-President, as the case may be, shall cease to hold office from the date on which the motion is carried unless he has resigned earlier.
(3) Notwithstanding anything contained in this Regulation, the President or the Vice­President shall not preside over a meeting in which motion of no confidence is discussed against him, but he shall have a right to speak or otherwise take part in the proceedings of such meetings.

68. Staff of District Panchayat. – (1) The Administrator shall appoint the Chief Executive Officer of the District Panchayat who shall not be below the rank of Additional District Magistrate.
(2) The Administrator shall also appoint an Accounts Officer for District Panchayat.
(3) The Administrator shall post from time to time in District Panchayat such number of officers of Group ‘A’ and Group ‘B’ including any officers employed by the existing local authority and other officers allocated to serve under the Daman and Diu Administration, as the Administrator considers necessary.
(4) Notwithstanding anything contained in this Regulation or any other law for the time being in force the District Panchayat or other authority authorised by District Panchayat in this behalfshall have power to effect transfer of the officers and officials other than those mentioned in sub-section (3) posted in the District Panchayat.
(5) The District Panchayat may create and fill-up such other posts in such number as may from time to time be necessary with the prior approval of the Administrator :
Provided that no post shall be created for which no budget provision is made and is not provided in the staffing pattern approved by the Administrator as provided under sub­section (6).
(6) The Administrator shall approve the staffing pattern for the District Panchayat and Gram Panchayat for carrying out the functions mentioned in this Regulation and the terms and conditions of service of such staff shall be such as may be prescribed.

69. Service conditions of staff of District Panchayat. – The staff posted in the District Panchayat shall be governed by the terms and conditions of their service as may be applicable to them before their posting in the District Panchayat.

70. Functions of the Chief Executive Officer and other officers. (1) Save as otherwise expressly provided by or under this Regulation, the Chief Executive Officer, subject to the orders or directions of the District Panchayat, shall,-­
(a) carry out the policies and directions of the District Panchayat and take necessary measures for the speedy execution of all works and developmental schemes of the District Panchayat;

(b) discharge the duties imposed upon him, by or under this Regulation or the rules and bye-laws made thereunder;

(c) control the officers and employees of the District Panchayat subject to the general superintendence and control of the President and such rules as may be prescribed;

(d) have custody of all papers and documents relating to the District Panchayat; and

(e) draw and discharge works out of the District Panchayat Fund referred to in section 80 and exercise such other powers and perform such other functions as may be prescribed.

(2) The Chief Executive Officer shall attend every meeting of the District Panchayat and may take part in the discussion but shall not have the right to move any resolution or to vote.
(3) If in the opinion of the Chief Executive Officer any proposal before the District Panchayat is violative of or is inconsistent with the provisions of this Regulation or any other law, rules or orders made thereunder, it shall be his duty to bring the same to the notice of the District Panchayat.
(4) The Chief Accounts Officer shall advise the District Panchayat in matters of financial policy and shall be responsible for all matters relating to the accounts of the District Panchayat including preparation of annual accounts and the budget.
(5) The Chief Accounts Officer shall ensure that no expenditure is incurred except under proper sanction and in accordance with this Regulation and the rules and bye-laws made thereunder and shall disallow any expenditure not warranted by this Regulation or rules and bye-laws made thereunder or for which no provision is made in the budget.
(6) The additional Chief Executive Officer shall assist the Chief executive Officer in the performance of his duties.
(7) The Chief Executive Officer shall advise the District Panchayat in matters of plan formulation and shall be responsible for all matters of plan formulation and shall also be responsible for all matters relating to planning of the District Panchayat including the preparation of plans, economic development and social justice and annual plans of the district.

71. Right to requisition records. – Every person in possession of moneys, accounts, records or other property pertaining to a Gram Panchayat or a District Panchayat, shall on the requisition in writing of the Chief Executive Officer tor this purpose, forthwith handover such moneys or deliver up such accounts, records or other property to the Chief Executive Officer or the person authorised in the requisition to receive the same.

72. Meetings of District Panchayat. – (1) The time and place of meetings of the District Panchayat and the procedure to be followed at such meeting shall be such as may be prescribed.
(2) A member of the District Panchayat may, at any meeting, move any resolution and put question to the President or the Vice-President on matters connected with the administration of the District Panchayat in the manner prescribed.
(3) No resolution of the District Panchayat shall be modified, amended, varied or cancelled by the District Panchayat within a period of three months from the date of passing thereof except by a resolution supported by two-thirds of the total number of members of the District Panchayat.
73. Standing Committees or Joint Committees, etc. – (1) Subject to such rules as may be made in this behalf, the District Panchayat may appoint from amongst its members the following Standing Committees for exercising such of its powers and discharging such of its functions as may be prescribed, namely :­
(a) General Standing Committee;

(b) Finance, Audit and Planning Committee;

(c) Works Committee;

(d) Education Committee;

(e) Inter-tier Standing Committee for Monitoring and Supervision;

(f) Social Audit Committee;

(g) Joint Committee.

(2) The composition and tenure of Committees referred to in clauses (a) to (g) shall be such as may be prescribed.
(3) No fee or allowances shall be payable for attending the meetings.

74. Proceedings not to be invalid. – No act or proceedings of the District Panchayat or of Standing Committee thereof shall be deemed to be invalid by reason of the existence of any vacancy therein.

75. Consultation with President and Vice­President. – The Administrator shall, from time to time, consult the President and the Vice­President of the District Panchayat on any matter specified in the Fourth Schedule and the views of the President or the Vice-President on such matter shall be recommendatory in nature.

76. Duties and functions of District Panchayat. – The District Panchayat shall have such powers and authority as the Administrator may, by order, specify, so as to enable it to function as an institution of self-government with respect to the preparation of plans for economic development and social justice and the implementation of schemes for economic development and social justice in relation to the matters listed in the Third Schedule.

77. Control of District Panchayat on certain properties. – The District Panchayat in respect of roads, streets, bridges, culverts and other properties placed by the Administrator under sub-section (1) of section 82 under its direction, management and control, may do all things necessary for the maintenance and repair thereof, and in particular, may –
(a) widen, open, enlarge, or otherwise improve any such road, bridge or culvert and plant and preserve trees on both sides of such roads;

(b) deepen or otherwise improve any water course and other property mentioned in clause (e) of sub-section (1) of section 82;

(c) cut any hedge or branch of any tree projecting on any such public road or street;

(d) layout and make new roads; and

(e) construct new bridges and culverts.

78. Transfer of any work or institution to District Panchayat. – The Administrator may entrust to the District Panchayat, the execution, maintenance any work or or repair of the management of any institution on behalf of the Administrator or any local authority :
Provided that the funds necessary for the execution, maintenance or repair of the work or the management of such institution shall be placed at the disposal of the District Panchayat by the Administrator or such local authority.

79. Mode of making contracts. – Every contract or agreement entered into on behalf of the District Panchayat, shall be in writing and shall be signed by the President and by two other members of the District Panchayat and shall be sealed by the common seal of the District Panchayat.

80. Constitution of District Panchayat Fund. – A fund to be called “District Panchayat Fund, (…… name of the District)” shall be constituted for crediting the following monies by or on behalf of the District Panchayat and also for withdrawal of such monies therefrom, namely :­
(i) the proceeds of any tax or fee imposed by or under section 83;

(ii) the contribution made by the Government or any local authority or persons;

(iii) all sums ordered by any authority or court to be credited to the District Panchayat Fund;

(iv) the income from securities in which the District Panchayat Fund is invested;

(v) all sums received by way of loans or gifts;

(vi) income derived from fisheries under the management of the District Panchayat;

(vii) income from proceeds of any property of the District Panchayat;

(viii) sum assigned to the District Panchayat Fund by any general or special order of the Government;

(ix) all sums received in aid of or for expenditure on any institution or service, maintained or financed from the District Panchayat Fund or managed by the District Panchayat;

(x) grants-in-aid from the Consolidated Fund of India.

81. Grants. – The Administrator may, subject to such conditions as he may deem fit, make grants to the District Panchayat for general purposes or for the improvement of the district and the welfare of the residents thereof.

82. Properties vested in District Panchayat. – (1) The Administrator may, if he deems fit, place all or any of the properties of the nature specified below and situated within the jurisdiction of the District Panchayat under the direction, management and control of the District Panchayat, namely :-
(a) open sites, waste, vacant and grazing land, not being private property, and river beds;

(b) public roads and streets;

(c) public channels, watercourse, wells, ponds, tanks (except irrigation tanks under the control of the Government), public springs, reservoirs cisterns, aqueducts and any adjacent land (not being private property) appertaining to any public tanks or ponds; and lands appertaining thereto;

(d) public sewers, drains, drainage works tunnels and culverts and things appertaining thereto and other conservancy works;

(e) sewerage rubbish and offensive matters deposited on streets or collected by the Panchayat from streets, latrines, urinals, sewers, cesspools and other places;

(f) street light, public lamps, lamp posts and apparatus connected therewith or appertaining thereto;

(g) public library, reading rooms, slaughter houses, fish farms, cremation grounds, primary schools, anganwadi centres; and

(h) road side trees, fuel wood plantation, non-conventional energy equipments.

(2) All markets and fairs or such portion thereof as are held upon public land shall be managed and regulated by the District Panchayat and all dues levied or imposed in respect thereof shall be credited to the District Panchayat Fund.

83. Taxes which may be imposed. – The District Panchayat shall levy, collect, assess and appropriate the taxes, duties, tolls, cess and fees in relation to the services provided by it directly subject to rules made in this behalf and also levy such taxes at such rates as the Administrator may prescribe.

84. Appeal against levy of tax, etc. – (1) Any person aggrieved by the assessment, levy or imposition of any tax or fee under section 83 may appeal to the Secretary Panchayat within thirty days of the date of the order imposing such tax or fee.
(2) The second appeal from the order referred to in sub-section (1) shall lie to the Administrator.
(3) The first appeal and second appeal shall be filed in such form and shall be accompanied by such fee as may be prescribed.

85. Suspension of levy of tax or fee. – The Administrator may, by notification in the Official Gazette, suspend the levy or imposition of any tax or fee under section 83 and may at any time in like manner rescind such suspension.

86. Lease of collection of fees, etc. – It shall be lawful for the District Panchayat to lease by public auction or contract after following an open transparent procedure the collection of any fee on specified markets and bazars if any such fee is imposed under section 83:
Provided that a lessee shall give security for the due fulfilment of the conditions of the lease or contract.

87. Recovery of taxes and other dues. – (1) When any tax or fee or other sum due to District Panchayat has become payable the Chief Executive Officer shall, with the least practicable delay, cause to be sent to the person liable for the payment thereof, a demand notice in the prescribed form for the amount due from him and require him to pay the amount within thirty days from the date of such notice.
(2) Every such notice of demand under sub-section (1) shall be served in such manner as may be prescribed.
(3) If the sum for which a notice of demand has been served is not paid within thirty days from the date of such notice, the District Panchayat may apply to the revenue officer named as Mamlatdar concerned for its recovery as arrears of land revenue.

88. Accounts. – The District Panchayat shall maintain accounts in such form as may be prescribed.

89. Budget. – (1) The District Panchayat shall, in such time and in such manner as may be prescribed prepare in each financial year a budget of its estimated receipts and payments for the following year and submit it to the Secretary Panchayat who shall place it before the Administrator through the Finance Department of Union territory Administration.
(2) The Secretary Panchayat may, within such period as may be prescribed, either approve the budget or return it to the District Panchayat through District Planning Committee for such modification as he may direct.
(3) If any modifications are made under sub-section (2) the budget shall be re-submitted within such period as may be specified by the Secretary Panchayat.
(4) No expenditure shall be incurred by the District Panchayat unless the budget is approved by the Administrator.
(5) The District Panchayat may, at any time during the year for which annual budget estimates has been approved, prepare a revised or supplementary budget which shall be considered and approved by the Administrator in the same manner as an original budget under sub-section (2).

90. Audit. – (1) The accounts of the District Panchayat shall be audited in such manner as may be prescribed.
(2) The audit shall be carried out by such officer as the Administrator may appoint in this behalf and that officer shall within one month of the completion of the audit forward copies of the audit report to the Secretary Panchayat.
(3) The Secretary Panchayat may after considering the report and after making such further enquiry as he may consider necessary, disallow, under intimation to the Administrator, any item which appears to him contrary to law and surcharge the same on the person making or authorising the illegal payment and shall :­
(a) if such person is a member of the District Panchayat proceed against him in the manner specified in section 96;

(b) if such person is not a member of the District Panchayat, obtain the explanation of the person and direct such person to pay to the District Panchayat the amount surcharged within a specified period and if the amount is not paid within the specified period, the Secretary Panchayat shall cause it to be recovered as an arrear of land revenue and credit it to the District Panchayat Fund.

(4) Any person, aggrieved by an order of the Secretary Panchayat under sub-section (3) may, within thirty days of the date of the order, prefer an appeal to the Administrator whose decision on such appeal shall be final.

91. Administrative report. – The Chief Executive Officer of District Panchayat shall prepare annually a report on the administration of the District Panchayat for the previous year in such manner as may be prescribed and after it is approved by the District Panchayat it shall be submitted to the Administrator through Secretary Panchayat.

92. Social audit. – (1) The Social Audit of the major works being carried out by the Panchayat shall be conducted by the Social Audit Committee appointed under section 73 in such manner, at such intervals and with the help of such officers as may be prescribed.
(2) The Social Audit Committee shall submit its report on the social audit conducted under sub-section (1) to such officer as may be prescribed.

93. Power to call for proceedings, etc. – The Administrator or Secretary Panchayat or any other officer appointed by him in this behalf shall have power-
(a) to call for-­

(i) any extract from the proceedings of the District Panchayat or any books, records, correspondence or documents in the possession or under the control of the District Panchayat;

(ii) any return, plan, estimate, statement, account or report for the purpose of inspection or examination;

(b) to require a District Panchayat to take into consideration­-

(i) any objection which appears to the Administrator or Secretary Panchayat to exist due to the doing of anything which is about to be or is being done by the District Panchayat; or

(ii) any information which the Administrator or Secretary Panchayat is able to furnish and to necessitate the doing of a certain things by the District Panchayat and requiring it to make written reply to him within a reasonable time, stating its reasons from not desisting from doing such things.

94. Default in performance of duty in District Panchayat. – (1) If at any time, it appears to the Secretary Panchayat that a District Panchayat has made wilful and persistent default in the performance of any duty imposed on it by this Regulation, he may by order in writing, fix a period for the performance of that duty.
(2) If the duty under sub-section (1) is not performed within the period so fixed, the Secretary Panchayat may, with the prior approval of the Administrator appoint any person to perform it, and direct that the expenses of the performance of the duty shall be paid by the defaulting District Panchayat within such period as the Secretary Panchayat may think fit.

95. Suspension of execution of order on resolution of District Panchayat. – (1) If, in the opinion of the Secretary Panchayat the execution of any order or resolution of the District Panchayat or the doing of anything which is about to or is being done by or on behalf of the District Panchayat is causing or likely to cause injury or annoyance to the public or a grave loss to the public exchequer or is manifest against the public interest or lead to a breach of the peace or is unlawful, he may, by order in writing, suspend the execution or prohibit the doing thereof :
Provided that no such order shall be passed without giving District Panchayat concerned a reasonable opportunity of showing cause against proposed order.
(2) When the Secretary Panchayat makes an order under sub-section (1), he shall forthwith send to Panchayat affected thereby a copy of the order together with a statement of the reasons for making it.
(3) The Secretary Panchayat may, after giving such notice to the District Panchayat as he deems fit, rescind, modify or confirm the order made under sub-section (1).
(4) Any person aggrieved by an order under sub-section (1), may, within thirty days of the date of the order, prefer an appeal to the Administrator who shall approve or disapprove the order of the Secretary Panchayat or modify it in such manner as he thinks fit.
96. Liability of members for loss, waste or misapplication. – (1) Every member of the District Panchayat shall be personally liable for the loss, waste or misapplication of any money or other property of the District Panchayat to which he has been a party or which has been caused or facilitated by his misconduct or wilful neglect of his duty as a member amounting to fraud.
(2) If, after giving the member of the District Panchayat concerned a reasonable opportunity for showing cause to the contrary, the Secretary Panchayat is satisfied that the loss, waste or misapplication of any money or other property of the District Panchayat is a direct consequence of misconduct or wilful neglect on the part of such member, he shall, with the prior approval of the Administrator, by order in writing, direct such member to pay to the District Panchayat before a fixed date, the amount required to be reimbursed to it for such loss, waste or misapplication :
Provided that no such order shall be made for bona fide or technical irregularities or mistakes of a member.
(3) If (4) the amount is not so paid, the Secretary Panchayat shall recover it as an arrear of land revenue and credit it to the District Panchayat Fund.
(4) An order of the Secretary Panchayat shall be subject to an appeal to the Administrator if made within thirty days of the date of the order and the Administrator may, after making such inquiry as he may deem necessary and after hearing the appellant, rescind or vary or confirm the order.
(5) All actions taken or orders made under sections 94, 95 and this section shall be reported to the Administrator as soon as possible.

97. Dissolution of District Panchayat. – (1) If in the opinion of the Administrator, the District Panchayat­-
(a) exceeds or abuses its powers; or

(b) is incompetent to perform, or makes wilful and persistent default in the performance of the duties imposed on it by or under this Regulation or any other law for the time being in force; or

(c) misappropriates public monies including grants; or

(d) fails to levy the taxes leviable under this Regulation; or

(e) persistently disobeys the order made under sub-section (2) of section 96,

the Administrator may by order published in the Official Gazette, dissolve the District Panchayat and direct that it shall be reconstituted in the manner provided in this Regulation.
(2) No order under sub-section (1) shall be passed without giving to the District Panchayat reasonable opportunity to render an explanation.
(3) If a District Panchayat is dissolved under sub-section (1), the following consequences shall ensue, namely :­
(a) all the members of the District Panchayat shall, from the date specified in the order, cease to be members;

(b) all powers and duties of the District Panchayat shall, during the period of dissolution of the District Panchayat be exercised and performed by such person or persons as may be appointed by the Administrator in this behalf;

(c) the Standing Committees appointed under section 73 of the District Panchayat shall be deemed to have been dissolved and all the members of the District Panchayat shall vacate office from the date of its dissolution.

(4) An election to reconstitute a District Panchayat after such dissolution shall be completed before the expiry of a period of six months from the date of its dissolution.
98. Delegation of powers. – The Administrator may, by notification and subject to such restrictions and conditions as may be specified therein, authorise Secretary Panchayat or any other officer subordinate to him, to exercise in respect of District Panchayats any of the powers which may be exercised by him under this Regulation except the power to make rules under section 121.

CHAPTER VIII

Election Commission And Finance Commission

99. Election Commission. – (1) The Election Commission appointed under section 185 of the Andaman and Nicobar Islands (panchayat) Regulation, 1994 shall be the Election Commission for the superintendence, direction and control of the preparation of electoral rolls, and conduct of all elections to the Gram Panchayats and District Panchayats in the Union territory of Daman and Diu.
(2) The Administrator shall, when so requested by the Election Commission, make available to that Commission such staff as may be necessary for the discharge of the functions conferred on the Election Commission by sub-section (1).
100. Finance Commission. – The Finance Commission constituted under section 186 of the Andaman and Nicobar Islands (panchayat) Regulation, 1994 shall be the Finance Commission for the purpose of reviewing the financial position of the Panchayats and making recommendations to the Administrator of the Union territory of the Daman and Diu, as to­-
(a) the principles which should govern­

(i) the sharing among the Union territory Administration and Gram Panchayats and District Panchayats of the net income of the taxes, duties, cess and fees which are being levied by the Union territory Administration and which may be shared with the Gram Panchayats and District Panchayats and dividing among the Gram Panchayats and District Panchayats at all levels, their shares in such incomes;

(ii) the determination of the taxes, duties, cess, tolls and fees which may be assigned to or appropriated by the Gram Panchayats and District Panchayats;

(iii) the grant-in-aid to the Gram Panchayats and District Panchayats from the Consolidated Fund of India;

(b) the measures needed to improve the financial position of the Gram Panchayats and District Panchayats;

(c) any other matter referred to the Finance Commission by the President of India.

CHAPTER IX

Ombudsman For Panchayats

101. Establishment and appointment of Ombudsman. – (1) There shall be an authority for Gram Panchayats and District Panchayats known as “Ombudsman” for conducting investigations and enquiries, in respect of any action involving corruption or maladministration or irregularities in the discharge of administrative functions by Panchayats and public servants working for them.
(2) The Ombudsman shall be a single member body appointed by the Administrator by notification in the Official Gazette, on the recommendation of a Committee constituted by the Administrator from a panel of eminent persons of impeccable integrity from civil society.
(3) The Committee referred to in sub-section (2) shall comprise of the following :­
(a) State Election Commissioner, who shall be ex officio Chairman;

(b) a retired District Judge;

(c). a retired civil servant not below the rank of Additional Secretary to the Government of India;

(d) two civil society members nominated by the Administrator.

(4) A person appointed to be the Ombudsman shall, before he enters upon his office, make and subscribe before the Administrator or some person appointed in that behalf by him, an oath or affirmation according to the form prescribed.
(5) The Ombudsman shall not be a serving Government Officer.
102. Procedures to be prescribed. – The Administrator may, by rules, provide for the following matters, namely :­
(a) staff of the Ombudsman;

(b) terms and conditions of service of the Ombudsman and Ombudsman’s staff;

(c) the manner of filing complaints before the Ombudsman and the manner of filing such complaints either suo motu or on reference by Administration;

(d) powers and functions of Ombudsman;

(e) the manner and procedure of conducting investigation by the Ombudsman;

(f) procedure for moving the appropriate authority for the initiation of prosecution by the Ombudsman;

(g) procedure to be followed during the inquiry by the Ombudsman, which as far as possible should be summary proceedings;

(h) the manner of implementing the order of the Ombudsman and further proceedings;

(i) any other matter, which the Administrator may deem necessary tor the proper discharging of the duties of the Ombudsman.

CHAPTER X

Miscellaneous

103. Election petitions. – (1) If the validity of any election of a member of a Gram Panchayat or District Panchayat or Sarpanch, Upa-Sarpanch, President or Vice-President is called into question by any person qualified to vote at the election to which such question relates, such person may at any time within thirty days after the date of the declaration of the results of the election, file petition to the District Judge in such form as may be prescribed for the determination of such question.
(2) Every petition under sub-section (1) shall be heard as expeditiously as possible and endeavour shall be made to conclude the hearing and orders passed within six months from the date on which the petition is presented to the District Judge.

104. Procedure for hearing of election petitions. – (1) Save as otherwise provided by this Regulation or by rules made thereunder, the procedure provided in the Code of Civil Procedure, 1908, in regard to suits shall, in so far as it may be applicable, be followed in the hearing of election petitions by the District Judge :
Provided that-­
(a) two or more persons whose election is called in question, may be made respondents to the same petition and their cases may be tried at the same time, and any two or more election petitions may be heard together; but so far as is consistent with such joint trial or hearing, the petition shall be deemed to be a separate petition against each respondent;

(b) the District Judge shall not be required to record or have recorded the evidence in full, but shall make a memorandum of the evidence sufficient in his opinion for the purpose of deciding the case;

(e) the District Judge may, at any stage of the proceedings require the petitioner to give security for the payment of all costs incurred or likely to be incurred by any respondent; and

(d) the District Judge, for the purpose of deciding any issue, shall only be bound to require the production of or to receive so much evidence, oral or documentary, as he may consider necessary.

(2) An order for the payment of costs, or an order for the realisation of a security bond for costs passed by the District Judge, shall be executed in the manner as if the amount to be recovered was an arrear of land revenue.

105. Findings of District Judge. – (1) If the District Judge, after making such inquiry as he thinks necessary, finds in respect of any person whose election is called in question by a petition that his election was valid, the petition shall be dismissed against such person with cost.
(2) If the District Judge, finds that the election of any person was invalid, he shall, by an order, either-­
(a) declare a casual vacancy to have arisen, or

(b) declare another candidate to have been duly elected,

whichever course appears, in the particular circumstances of the case, to be more appropriate, and in either case the District Judge may award costs at his discretion.
(3) In the event of the District Judge declaring a casual vacancy to have arisen, he shall send a copy of the order referred to in clause (a) of sub-section (2) to the Election Commission to initiate proceedings for filling the vacancy.

106. Avoidance of election. – (1) Notwithstanding anything contained in section 103, if the District Judge, in the course of hearing an election petition, is of the opinion that the evidence discloses that corrupt practices at the election proceedings in question, have prevailed to such an extent as to render it advisable to set aside the whole of the election proceedings, he shall pass a conditional order to this effect and give notice thereof to every candidate declared elected who has not already been made a party to the case, calling upon such candidate to show cause why such conditional order should not be made final.
(2) Thereupon every such candidate may appear and show cause, and may recall for the purpose of putting question to him, any witness who had appeared in the case.
(3) The District Judge shall thereafter either cancel the conditional order or make it absolute in which case he shall direct the Election Commission to take measures for holding fresh election proceedings.

107. Disqualification for corrupt or illegal practice. – The District Judge may declare any candidate, found to have committed any corrupt practice, to be ineligible for being a member of a Gram Sabha or for contesting an election under this Regulation or for being appointed or retained in any office or place in the Administration or any local authority for such period not exceeding five years as the District Judge may determine.

108. Bar to interference by courts in delimitation of constituencies. – (1) Notwithstanding anything contained in this Regulation, the validity of any law for the time being in force relating to delimitation of constituencies or allotment of seats to such constituencies made or purporting to be made under this Regulation shall not be called in question in any court.
(2) Save as otherwise provided in sections 103, 104, 105, 106 and 107, civil court shall have no jurisdiction to question the legality or validity of any action taken or decision given by the Election Commission or the Secretary Panchayat or the Secretary (Election) (Local Bodies) in connection with the conduct of election under this Regulation.

109. Prohibition of simultaneous membership. – (1) If a person is elected from more than one territorial constituencies of a Gram Panchayat or of the District Panchayat or of both, he shall, by notice in writing signed by him and delivered to the Secretary Panchayat within fourteen days from the date, or the latter of the dates, on which he is so elected, intimate as to which constituency he wishes to serve, and thereupon, his seat in all other constituencies in which he does not wish to serve shall become vacant.
(2) In default of such intimation within the period specified under sub-section (1), all the seats of such person, at the expiration of that period, shall become vacant.
(3) Any intimation given under sub-section (1) shall be final and irrevocable.

110. Bar of action against District Panchayat, Gram Panchayat, etc., and previous notice before Institution. – No suit or other legal proceeding shall be instituted against Gram Panchayat or District Panchayat or any member, officer, employee or agent of such Panchayat for anything done or purporting to be done under this Regulation or any rule or bye-law made thereunder until the expiration of next two months after notice in writing has been served or delivered at the office of the Gram Panchayat or District Panchayat and also at the residence of the member, officer, employee or agent thereof against whom such suit or proceeding, as the case may be, is intended to be instituted, and the notice shall state the cause of action, the nature of relief sought, the amount of compensation claimed and the name and place of residence of the person who intends to institute the suit or proceeding :
Provided that no suit or proceeding shall lie against any member, officer, employee or agent of a Gram Panchayat or a District Panchayat in respect of anything which is done or intended to be done in good faith under this Regulation or any rule or bye-law made thereunder.

111. Electoral offences. – The provisions of sections 126, 127, 127A, 128, 129, 130, 131, 132, 132A, 133, 134, 134A, 134B, 135, 135A, 135B, 135C and 136 of the Representation of the People Act, 1951 shall have effect as if-­
(a) reference therein to an election were reference to an election under this Regulation;

(b) references therein to a constituency included references to the area within the jurisdiction ofa Panchayat or a ward thereof;

(c) in sections 134 and 136, for the words “by or under this Act” the words “by or under the Daman and Diu Panchayat Regulation, 2012” had been substituted; and

(d) in sub-section (1) of section 135B, for the words the House of the People or the Legislative Assembly of a State” the word “Panchayat” had been substituted.

112. Power of entry. – The Chief Executive Officer may authorise any of his officers to enter in and inspect or cause to be entered and inspected, any immovable property occupied by any Gram Panchayat or District Panchayat or any work in progress under direction of Gram Panchayat or District Panchayat.

113. Members of Panchayats to be public servants. – Every member of a Gram Panchayat or District Panchayat and every officer and servant employed under a Gram Panchayat or District Panchayat shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code.

114. Members, etc., to refrain from taking part at sale. – No member of a Gram Panchayat or a District Panchayat or any of their officers or officials having any duty to perform in connection with any sale under this Regulation, shall directly or indirectly bid for, or acquire any interest in any property sold at such sale.

115. Powers and duties of police in respect of offences and assistance to Panchayats. – Every Police Officer shall give immediate information to the Secretary Panchayat of an offence coming to his knowledge which has been committed against this Regulation or any rules or bye-laws made thereunder and shall assist all members and servants of the Gram Panchayat or District Panchayat in the exercise of their lawful authority.

116. Classification and preservation of records. – Every Gram Panchayat and District Panchayat shall classify and preserve its records in the manner prescribed.

117. Inspection and copies of records. – Every Gram Panchayat and District Panchayat shall on an application made to it by any person interested, allow inspection of its records and grant certified copies thereof on payment of the prescribed fee.

118. Preparation of development plan. – (1) Every Gram Panchayat shall (having due regard to the development programmes suggested by the Gram Sabha) prepare every year a development plan and forward it to the District Panchayat before such date and in such manner as may be prescribed.
(2) Every District Panchayat shall prepare every year a development plan after including the development plans of the Gram Panchayat and forward it to the District Planning Committee as constituted under section 119.
119. District Planning Committee. – (1) The Administrator for the purpose of undertaking district planning shall constitute a District Planning Committee consisting of such members as may be prescribed.
(2) The meetings and functions of the Committee referred to in sub-section (1) shall be such as may be prescribed.
120. Honorarium and allowances to President, Vice-President, Sarpanch, Upa-Sarpanch and members. – The honorarium and other perks and perquisites of Sarpanch and Upa-Sarpanch of a Gram Panchayat and of a President and Vice-President of District Panchayat and allowances of every member of Gram Panchayat and District Panchayat shall be such as the Administrator may specify by rules made in this behalf.
121. Power to make rules. – (1) The Administrator may, subject to prior publication by notification in the Official Gazette, make rules to carry out the provisions of this Regulation.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for­-
(a) the manner in which assets and liabilities of a Gram Panchayat which has ceased to exist shall be disposed of under sub-section (3) of section 6;

(b) authority that shall convene the meetings of the Gram Sabha under second proviso to sub-section (1) of section 8;

(c) the manner of giving notice of time and place of meetings under sub-section (4) of section 8;

(d) manner of constituting supervisory committees under sub-section (1) of section 11;

(e) the manner in which seats reserved for women shall be rotated amongst different constituencies under sub-section (5) of section 12;

(f) the manner in which the offices of Sarpanch reserved for the Scheduled Castes, the Scheduled Tribes and women shall be rotated amongst different Gram Panchayats under sub-section (7) of section 12;

(g) the manner in which the officers shall be rotated amongst Gram Panchayats under proviso to sub-section (9) of section 12;

(h) manner of holding election of the members of the Panchayat and the manner of voting under section 16;

(i) the manner of election of Upa-Sarpanch under sub-section (1) of section 17;

(j) the number of officers and employees and the manner in which such officers or employees shall be appointed under sub-section (4) of section 25;

(k) the terms and conditions of service and duties of Panchayat Secretary and terms and conditions of service of other officers under sub-section (6) of section 25;

(l) the time and place of meetings of a Gram Panchayat and the procedure to be followed at such meetings under sub-section (1) of section 26;

(m) the manner of moving resolutions and putting questions under sub-section (2) of section 26;

(n) the control and restrictions subject to which a Gram Panchayat may appoint Committees under sub-section (1) of section 27;

(o) the reasons for and the manner in which Committees may be dissolved or re­constituted under sub-section (2) of section 27;

(p) the conditions subject to which the Administrator may entrust to the Gram Panchayat the functions and duties of collecting taxes, land revenue and other dues recoverable as arrears of land revenue under sub-section (1) of section 32;

(q) rules subject to which the Gram Panchayat may organise a Voluntary Village Force under sub-section (1) of section 33;

(r) the custody in which the Gram Fund shall be kept under sub-section (3) of section 35;

(s) rules subject to which Gram Panchayat may levy tax under sub-section (1) of section 38;

(t) the time and manner in which the taxes and fees shall be assessed and realised under sub-section (2) of section 38;

(u) the procedure for lease by public auction or contract under section 41;

(v) the form in which the demand notice shall be sent under sub-section (1) of section 42;

(w) the manner in which a demand notice shall be served under sub-section (2) of section 42;

(x) the form in which accounts shall be maintained under section 43;

(y) the time at which and the manner in which budget shall be prepared by the Gram Panchayat under sub-section (1) of section 44;

(z) the period within which the District Panchayat may approve or return the budget under sub-section (2) of section 44;

(za) the period within which the budget has to be re-submitted to the District Panchayat under sub-section (3) of section 44;

(zb) the manner in which accounts of a Gram Panchayat shall be audited under sub-section (1) of section 45;

(zc) the authority which shall carry out the audit, completion and forwarding thereof to the Chief Executive Officer and the Gram Panchayat under sub-section (2) of section 45;

(zd) the form and manner in which roaster of reservation according to which the office of President shall be reserved for the Scheduled Castes and the Scheduled Tribes shall be kept under sub-section (5) of section 61;

(ze) the terms and conditions of service of the staff under sub-section (6) of section 68;

(zf) framing the rules for controlling the officers and employees of the District Panchayat under clause (c) of sub-section (1) of section 70;

(zg) such other functions and powers which the Chief Executive Officer may perform and exercise under clause (e) of sub-section (1) of section 70;

(zh) the time and place of meeting of the District Panchayat and the procedure to be followed at such meeting under sub-section (1) of section 72;

(zi) the manner in which questions may be put and resolutions may be moved before the District Panchayat under sub-section (2) of section 72;

(zj) the rules subject to which the District Panchayat may appoint members of the Standing Committees under sub-section (1) of section 73;

(zk) composition and tenure of committees under sub-section (2) of section 73;

(zl) the rules subject to which and the rates at which the District Panchayat may levy duties and fees under section 83;

(zm) the procedure for lease by public auction or private contract under section 86;

(zn) the form in which demand notice shall be given under sub-section (1) of section 87;

(zo) the manner in which a notice of demand may be served under sub-section (2) of section 87;

(zp) the form in which the District Panchayat shall maintain accounts of its receipts and expenditure under section 88;

(zq) the time and manner in which budget may be prepared under sub-section (1) of section 89;

(zr) the period within which the Secretary Panchayat may approve or return the budget under sub-section (2) of section 89;

(zs) the manner in which the accounts of the District Panchayat shall be audited under sub-section (1) of section 90;

(zt) the manner in which the annual report on administration of District Panchayat for previous year shall be prepared under section 91;

(zu) the manner in which, the intervals at which and the officers by whom of the social audit of major works shall be carried out under sub-section (1) of section 92;

(zv) the officer to whom the report of social audit shall be submitted under sub­section (2) of section 92;

(zw) the form of oath or affirmation of the Ombudsman under sub-section (4) of section 101;

(zx) the form in which the election petitions relating to a Gram Panchayat or District Panchayat shall be filed to the District Judge under sub-section (1) or section 103;

(zy) the manner in which records shall be classified and preserved under section 116;

(zz) the fee to be paid for inspection of records and grant of certified copies under section 117;

(zza) the manner of and the date of forwarding the developmental plan under sub-section (1) of section 118;

(zzb) the number of members constituting district planning committee, the purpose and conditions for undertaking district planning under sub-section (1) of section 119;

(zzc) the meetings and functions of the committee under sub-section (2) of section 119;

(zzd) the honorarium, perquisites of Sarpanch and Upa-Sarpanch of Gram Sabha and President and Vice-President of Gram Panchayat and allowances of every Member of Gram Panchayat and District Panchayat under section 120;

(zze) the amount of fine for contravention and continued contravention of the bye-laws under sub-section (2) of section 122;

(zzf) any other matter which is required to be or may be prescribed.

122. Power to make bye-laws. – (1) Subject to the provisions of this Regulation and the rules made thereunder, the Secretary Panchayat may, with the prior approval of the Administrator, frame bye-laws,-­
(a) to prohibit the removal or use of water for drinking purpose from any source which is likely to cause danger to health;

(b) to prohibit or regulate the discharge of water, waste water or effluent from any drain or premises on a public street or into a river, pond, tank, well, soil or any other place;

(c) to prevent damage to public streets;

(d) to regulate sanitation, conservancy and drainage in the area of the Gram Panchayat;

(e) to prohibit or regulate the use of public streets or other public place by shopkeepers;

(f) to regulate the manner in which tanks, ponds and cess pools, pasture lands, play grounds, manure pits, land for disposal for dead bodies and bathing places shall be maintained and used;

(g) to prohibit or discharge of any kind of effluent in any form polluting air, water and soil, etc.; and

(h) to regularise any other duties and functions of the Gram Panchayat or District Panchayat.

(2) Any bye-law made under sub-section (1) may provide that a contravention thereof shall be punishable with fine which may extend to amount prescribed and in the case of a continuing contravention with fine which may extend to amount prescribed for each day during which the contravention continues.

123. Laying of rules before Parliament. – Every rule and every bye-law made under this Regulation shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree for making any modification in the rule or bye-law or both Houses agree that the rule or bye-law should not be made, the rule or bye-law shall thereafter have effect only in such modified form or be of no effect as the case may be, so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or bye-law.
124. Removal of difficulties. – (1) If any difficulty arises in giving effect to the provisions of this Regulation, the Administrator may by order, published in the Official Gazette, as the occasion may require, do anything which appears to him to be necessary for expedient removal of the difficulty:
Provided that no such order shall be made after the expiration of two years from the commencement of this Regulation.
(2) Every order made under this section shall be laid, as soon as may be after it is made before each House of Parliament.

125. Repeal and savings. – (1) The Goa, Daman and Diu Panchayat Regulation, 1962 is hereby repealed.
(2) The repeal of the said Regulation shall not affect,­
(a) the previous operations of the said Regulation or anything duly done or suffered thereunder, or

(b) any right, privilege, obligation or liability acquired, accrued or incurred under the said Regulation, or

(c) any penalty, forfeiture or punishment incurred, in respect of any offence committed against the said Regulation, or

(d) any investigation, legal proceeding or remedy in respect of such right, privilege, obligation, liability, forfeiture or punishment as aforesaid and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if this Regulation had not been promulgated.


THE FIRST SCHEDULE

(See sections 20 and 60)

The Oath Of Office

I,……………………….having been elected as member/Sarpanch/Upa-Sarpanch/President/Vice-President of.. …………………… Gram Panchayat/District Panchayat do swear in the name of God/solemnly affirm that I will bear true faith and allegiance to the Constitution of India as by law established, and that I will up hold the sovereignty and integrity of India and that I will faithfully and conscientiously discharge the duties of my office to the best of my ability, knowledge and judgment without fear or favour or ill-will.
Signature.

Place:
Date:

THE SECOND SCHEDULE

(See section 29)

MATTERS WITHIN THE JURISDICTION OF GRAM PANCHAYAT

(A) General Functions :­
(1) Preparation of annual plans for the development of the Gram Panchayat area.

(2) Providing relief in natural calamities.

(3) Removal of encroachments of Gram Panchayat properties.

(4) Organising voluntary labour and contribution for community works.

(5) Maintenance of essential statistics of the village.

(B) All the following matters, namely :­
1. Agriculture, including agricultural extension.

2. Land improvement, implementation of land reforms, land consolidation and soil conservation.

3. Minor irrigation, water management and watershed development.

4. Animal husbandry, dairying and poultry.

5. Fisheries.

6. Social forestry and farm forestry.

7. Minor forest produce.

8. Small scale industries, including food processing industries.

9. Khadi, village and cottage industries.

10. Rural housing.

11. Drinking water.

12. Fuel and fodder.

13. Roads, culverts, bridges, ferries, waterways and other means of communication.

14. Rural electrification, including distribution of electricity.

15. Non-conventional energy sources.

16. Poverty alleviation programme.

17. Education, including primary and secondary schools.

18. Technical training and vocational education.

19. Adult and non-formal education.

20. Libraries.

21. Cultural activities.

22. Markets and fairs.

23. Health and sanitation, including hospitals, primary health centres and dispensaries.

24. Familywe1fare.

25. Women and child development.

26. Social welfare, including welfare of the handicapped and mentally retarded.

27. Welfare of the weaker sections, and in particular, of the Scheduled Castes and the Scheduled Tribes.

28. Public distribution system.

29. Maintenance of community assets.

THE THIRD SCHEDULE

(See section 76)

Matters Within The Jurisdiction Of District Panchayat

(A) General functions :­
(1) Preparation of annual plans and execution of works covering more than one Gram Panchayat.

(2) Preparation of District plans.

(3) Take up works which cannot be executed by a Gram Panchayat but can be executed by the District Panchayat.

(4) Perform any functions assigned to a District Panchayat by the Administration.

(B) All the following matters, namely :­
1. Agriculture, including agricultural extension.

2. Land improvement, implementation of land reforms, land consolidation and soil conservation.

3. Minor irrigation, water management and watershed development.

4. Animal husbandry, dairying and poultry.

5. Fisheries.

6. Social forestry and farm forestry.

7. Minor forest produce.

8. Small scale industries, including food processing industries.

9. Khadi, village and cottage industries.

10. Rural housing.

11. Drinking water.

12. Fuel and fodder.

13. Roads, culverts, bridges, ferries, waterways and other means of communication.

14. Rural electrification, including distribution of electricity.

15. Non-conventional energy sources.

16. Poverty alleviation programme.

17. Education, including primary and secondary schools.

18. Technical training and vocational education.

19. Adult and non-formal education.

20. Libraries.

21. Cultural activities.

22. Markets and fairs.

23. Health and sanitation, including hospitals, primary health centres and dispensaries.

24. Family welfare.

25. Women and child development.

26. Social welfare, including welfare of the handicapped and mentally retarded.

27. Welfare of the weaker sections, and in particular, of the Scheduled Castes and the Scheduled Tribes.

28. Public distribution system.

29. Maintenance of community assets.

THE FOURTH SCHEDULE

(See section 75)

Matters on which the President and the Vice-President may be consulted by the Administrator.
1. All general matters pertaining to District Panchayat.
2. Matters relating to training of staff of District Panchayats.
3. Review of administration of District Panchayat and coordination of the activities of District Panchayats.
4. Removal of difficulties of District Panchayat.
5. Matters relating to small scale industries including food processing industries.
6. Matters pertaining to Union territory level educational institutions.
7. Proposal relating to its taxes.
8. Any other matter on which Administrator may like to consult.

THE FIFTH SCHEDULE

(See sections 14 and 58)

Provisions as to disqualification on ground of defection.
1. Interpretation.-In this SChedule, unless the context otherwise requires,­-
(a) “Panchayat” means an institution (by whatever name called) of self Government constituted under article 243B for the rural areas;

(b) “Gram Panchayat” in relation to a member of a Panchayat belonging to any political party in accordance with the provisions of paragraph 2 or paragraph 3, means the group consisting of all the members of that Panchayat for the time being belonging to that political party in accordance with the said provisions;

(c) “original political party,” in relation to a member of a Panchayat means the political party to which he belongs for the purposes of sub-paragraph (1 ) ofparagraph 2;

(d) “paragraph” means a paragraph of this Schedule.

2. Disqualification on ground of defection.-(1) Subject to the provisions of paragraph 3, a member of a Panchayat belonging to any political party shall be disqualified for being a member of the Panchayat-­
(a) ifhe has voluntarily given up his membership of such political party; or

(b) if he votes or abstains from voting in such Panchayat contrary to any direction issued by the political party to which he belongs or by any person or authority authorised by it in this behalf, without obtaining, in either case, the prior permission of such political party, person or authority and such voting or abstention has not been condoned by such political party, person or authority within fifteen days from the date of such voting or abstention.

Explanation.-For the purposes of this sub-paragraph, an elected member of a Panchayat shall be deemed to belong to the political party, if any, by which he was set up as a candidate for election as such member.
(2) An elected member of a Panchayat who has been elected as such otherwise than as a candidate set up by any political party shall be disqualified for being a member of the Panchayat if he joins any political party after such election.
(3) Notwithstanding anything contained in the foregoing provisions of this paragraph, a person who, on the commencement of the Daman and Diu Panchayat Regulations, 2012, is a member of a Panchayat shall,-­
(i) where he was a member of a political party immediately before such commencement, be deemed, for the purposes of sub-paragraph (1) of this paragraph, to have been elected as a member of such Panchayat as a candidate set up by such political party;

(ii) in any other case, be deemed to be an elected member of the Panchayat who has been elected as such otherwise than as a candidate set up by any political party for the purposes of sub-paragraph (2) of this paragraph.

3. Disqualification on ground of defection not to apply in case of merger.-(1) A member of a Panchayat shall not be disqualified under sub-paragraph (1) of paragraph 2, where his original political party merges with another political party and he claims that he and any other members of his original political party­-
(a) have become members of such other political party or, as the case may be, of a new political party formed by such merger; or

(b) have not accepted the merger and opted to function as a separate group, and from the time of such merger, such other political party or new political party or group, as the case may be, shall be deemed to be the political party to which he belongs for the purposes of sub-paragraph (1) of paragraph 2 and to be his original political party for the purposes of this sub-paragraph.

(2) For the purposes of sub-paragraph (1) of this paragraph, the merger of the original political party of a member of a Panchayat shall be deemed to have taken place if, and only if, not less than two-thirds of the members of such political party in the Panchayat concerned have agreed to such merger.
4. Decision on questions as to disqualification on ground of defection.-(1) If any , question arises as to whether a member of a Panchayat has become subject to disqualification under this Schedule, the question shall be referred for the decision of the Administrator and his decision thereon shall be final.
(2) Before giving any decision on any such question, the Administrator shall obtain the opinion of the Election Commission appointed under section 185 of the Andaman and Nicobar Islands (Panchayat) Regulation, 1994 (1 of 1994) and shall act according to such opinion.
5. Rules.-The Administrator may make rules for giving effect to the provisions of this Schedule, and in particular, and without prejudice to the generality of the foregoing, such rules may provide for-­
(a) the maintenance of registers or other records as to the political parties, if any, to which different members of the Panchayat belong;

(b) the report which the leader of apolitical party in relation to a member of a Panchayat shall furnish with regard to any condonation of the nature referred to in clause (b) of sub-paragraph (1) of paragraph 2 in respect of such member, the time within which and the authority to whom such report shall be furnished;

(c) the report, which a political party shall furnish with regard to admission to such political party of any members of the Panchayat and the officer of the Panchayat to whom such report shall be furnished; and

(d) the procedure for deciding any question referred to in paragraph 4 including the procedure for any inquiry which may be made for the purpose of deciding such question.

The Press Council Rules, 1979

Published vide Notification G.S.R. 286

Dated 8.2.1979.

In exercise of the powers conferred by section 25 of the Press Council Act, 1978 (37 of 1978), the Central Government hereby makes the following rules, namely:-

1. Short title. – (1) These rules may be called the Press Council Rules, 1979.
(2) They shall come into force on the date of their publication in the Official Gazette.

2. Definitions. – In these rules,-

(a) “Act” means the Press Council Act, 1978 (37 of 1978);

(b) “Secretary” means the Secretary of the Council.

3. Conditions of service of the Chairman. – (1) The Headquarters of the Chairman shall be the same as that of the Council.

(2) The leave admissible to the Chairman shall be as admissible to Central Government Officers under the Central Civil Services (Leave) Rules, 1972.

(3)(i) If a person belonging to a pensionable service is nominated as Chairman, he shall be entitled to pension and shall also subscribe to the General Provident Fund.
(ii) If a retired person or any person other than a person belonging to a pensionable service, is nominated as Chairman he shall contribute to the Contributory Provident Fund from the date of such employment. However, the Council’s contribution, with interest, shall be credited after the completion of one year’s service.

(4) The Chairman shall be entitled to travel by air on journeys performed in connection with the work of the Council or by rail by first class air-conditioned accommodation and shall be entitled to be paid traveling and daily allowance in accordance with the pay drawn by him.

(5) The Chairman shall be his own controlling officer for the purpose of traveling allowances.

4. Allowances to be paid to members other than the Chairman. – (1) A member of the Council, other than the Chairman shall, on journeys performed in connection with the work of the Council, be entitled to travel by air or by rail by first class air-conditioned accommodation by the shortest route and shall be entitled to reimbursement of single room rent and daily allowance at the following rates:-

(i) reimbursement of rent in any State Guest House or for single room in medium range Indian Tourism Development Corporation hotels or State Government run Tourist hotel/hotels or residential accommodation provided by registered societies;

(ii) room rent for stay in private lodges/hotels will continue to be allowed up to the limits specified from time to time;

(iii) daily allowance at the rate of 90% of ordinary rates of daily allowance as admissible to officers in the pay range of Rs. 5,100 and above for boarding purpose;]

[(iv) In addition to the reimbursement of rent and daily allowances referred to in clauses (i), (ii) and (iii), every non-official member shall be entitled to a sitting fee of rupees six thousand per day, subject to a ceiling of rupees sixty thousand per month:

Provided that no such non-official member employed in any institution or organisation funded by the Government and drawing salary therefrom shall be entitled to sitting fee.]

(2) Those members of the Council who attend the work of the Council locally, shall be entitled to conveyance charges on actual basis subject to a ceiling of Rs. 800/- per day.

5. Method of recruitment. – (1) Recruitment to the posts under the Council may be made by adopting any of the following methods, namely:-
(a) by direct recruitment by advertising the post:

Provided that in respect of posts corresponding to Groups “C” and “D” posts under the Central Government the recruitment shall be made through the Employment Exchange; or
(b) by promotion; or

(c) by deputation or transfer of persons employed in Government Offices or bodies whether incorporated or not, wholly or substantially owned or controlled by Government:

Provided that the regular officers and employees of the erstwhile Press Council of India which was dissolved with effect from January 1, 1976 may also be absorbed in the Secretariat of the first Council.

(2) The Council shall constitute such Selection Committees as may be considered necessary for the purpose of recommending suitable candidates for the posts.

(3) The Council may make appointments to the posts taking into account the recommendations of the Selection Committees:
Provided that if a vacancy is required to be filled urgently the Chairman may make a temporary appointment in any post on ad hoc basis for a period not exceeding six months, so, however, that every appointment so made, shall be reported to the Council before the expiry of that period for its approval; and, where in a case any appointment so made is not approved by the Council, the person so appointed shall cease to hold the post from such date as the Council may specify in that behalf.

6. Reservation of posts for Scheduled Castes and Scheduled Tribes. – The Council shall, except in the case of the officers requiring special qualifications to be decided by the Council with the previous approval of the Central Government, observe the rules relating to reservation of posts for the Scheduled Castes and the Scheduled Tribes as laid down by the Central Government from time to time in this behalf.

7. Production of medical certificate and verification of character and antecedents. – Recruitment to all posts under the Council shall normally be made subject to the production of a medical certificate of physical fitness in accordance with such standards as may be laid down for posts of corresponding status under the Central Government and after due verification of the character and antecedents of the persons concerned.

8. Terms and conditions of service. – Until the Council makes regulations in this behalf, the terms and conditions of service governing the employees of the Central Government and the rights and privileges enjoyed by them shall, so far as may be, apply to the employees of the Council, provided that the employees of the Council shall be entitled to subscribe to the Contributory Provident Fund (India) with effect from the date of appointment in the Council in accordance with the orders issued by the Ministry of Finance on the subject from time to time.

8-A. (1) All proposals relating to emolument structure including adoption of pay scales, allowances, and revision of pay scales, allowances and revision thereof, and creation of posts where the maximum of pay scale exceeds Rs. 15,200 p.m. shall be made only with prior approval of the Central Government.
(2) An employee shall retire from the service of the council after attaining the age of 60 years.

9. Annual Report. – The Annual Report required to be prepared under section 20 of the Act shall be prepared by the Council within four months from the expiry of the year to which it relates.
Explanation .-For purpose of this rule the “year” means “calender year”.

10. Levy of Fees. – (1) The Council may, for the purpose of performing its functions under the Act, levy and collect fees from registered newspapers and news agencies during each financial year as specified below:

(a) registered newspapers and periodicals with a circulation range above 5,00,000 –

(i) Rs. 25,000/- per annum from each daily;

(ii) Rs. 15,000/- per annum from each bi-weekly or weekly;

(iii) Rs. 10,000/- per annum from all other categories;

(b) registered newspapers and periodicals with a circulation range of above 2,50,000 and upto 5,00,000 –

(i) Rs. 18,000/- per annum from each daily;

(ii) Rs. 10,000/- per annum from each bi-weekly or weekly;

(iii) Rs. 7,500/- per annum from each fortnightly or monthly;

(iv) Rs. 4,000/- per annum from all other categories;

(c) registered newspapers and periodicals with a circulation range of above 1,50,000 and upto 2,50,000 –

(i) Rs. 12,000/- per annum from each daily;

(ii) Rs. 8,000/- per annum from each bi-weekly or weekly;

(iii) Rs. 6,000/- per annum from each fortnightly or monthly;

(iv) Rs. 3,000/- per annum from all other categories;

(d) registered newspapers and periodicals with a circulation range of above 75,000 and upto 1,50,000 –

(i) Rs. 10,000/- per annum from each daily;

(ii) Rs. 7,000/- per annum from each bi-weekly or weekly;

(iii) Rs. 5,000/- per annum from each fortnightly or monthly;

(iv) Rs. 2,500/- per annum from all other categories;

(e) registered newspapers and periodicals with a circulation range of above 25,000 and upto 75,000 –

(i) Rs. 6,000/- per annum from each daily;

(ii) Rs. 4,000/- per annum from each bi-weekly or weekly;

(iii) Rs. 3,000/- per annum from each fortnightly or monthly;

(iv) Rs. 2,000/- per annum from all other categories;

(f) Rs. 25,000/- per annum from each Class-I news agency;

(g) Rs. 15,000/- per annum from Class II news agency;

(h) Rs. 10,000/- per annum from all other news agencies.

Explanation. – For the purpose of this rule, the circulation range of registered newspapers and periodicals shall be the latest circulation figures as available with the Registrar of Newspapers for India and the criteria for classification of news agencies shall be such as indicated in the Report of the Wage Board for Working Journalists.

(2) The Council shall send during the course of every financial year notices of demand under registered A.D. covers to registered newspapers and news agencies calling for the remittance to it of the fees as indicated in sub-rule (1) and such registered newspapers and news agencies shall remit the amount of fees so demanded within thirty days of the receipt of such notices by means of Demand Drafts payable to the Council.

Indian Enterprise Development Service Rules, 2019

The rule enacted to constitute a Service to be known as the ‘Indian Enterprise Development Service’ consisting of members

Published vide Notification No. G.S.R. 536(E), dated 31.7.2019

G.S.R. 536(E). – In exercise of the powers conferred by the proviso to Article 309 of the Constitution, the President hereby makes the following rules, namely :-

1. Short title and commencement. – (1)These rules may be called the Indian Enterprise Development Service Rules, 2019.
(2) They shall come into force from the date of their publication in the Official Gazette.

2. Definition. – In these rules, unless the context otherwise requires,

(a) “Commission” means the Union Public Service Commission;

(b) “Controlling Authority” means the Government of India in the Ministry of Micro, Small and Medium Enterprises, Office of Development Commissioner (MSME);

(c) “Departmental candidates” means the officers appointed under these rules and officers appointed under the rules specified in Sixth Schedule;

(d) “Departmental Promotion or Confirmation Committee” means a Committee as specified in the Third Schedule for considering promotion or confirmation respectively;

(e) “Duty post” means any post included in the First Schedule;

(f) “Government” means the Central Government;

(g) “Examination” means;

(i) in so far as it relates to the posts of engineers (Electrical or Mechanical or Electronics), the combined competitive examination to be held by the Commission for recruitment to the Engineering Services Group ‘A’ and Group ‘B’ and;

(ii) recruitment by selection in so far as it relates to the posts of engineers (Chemical or Metallurgical or Leather and Footwear or Hosiery or Food or Glass and Ceramic or Metal Finishing), by direct recruitment by the Commission.

(h) “Regular service” in relation to any Grade means, the period or periods of service in that Grade rendered after appointment;

(i) “Schedule” means a Schedule appended to these rules;

(j) “Service” means the Indian Enterprise Development Service constituted for technical officers of Office of Development Commissioner(MSME) Ministry of MSME, under rule 3 and consists of the posts or grades or timescales mentioned in First Schedule annexed to these rules and comprises of the following categories of officers, namely:-

(i) Mechanical Engineers,

(ii) Electrical Engineers,

(iii) Electronics Engineers,

(iv) Chemical Engineers,

(v) Metallurgical Engineers,

(vi) Leather and Footwear Technologists,

(vii) Hosiery Technologists,

(viii) Food Technologists,

(ix) Glass and Ceramic Technologists,

(x) Metal Finishing Technologists,

(k) “Grade” means a grade to the service as per rule 3.

3. Constitution of Indian Enterprise Development Service. – (1) There shall be constituted a Service to be known as the Indian Enterprise Development Service consisting of members specified in rule 5.

(2) The service shall comprise of four grades namely Senior Administrative Grade (SAG), Junior Administrative Grade (JAG), Senior Time Scale (STS) and Junior Time Scale (JTS) in which all posts shall be classified as Group ‘A’ and feeder grade namely, Assistant Director-II which shall be classified as Group ‘B’, as specified in the First Schedule.

4. Grades, authorised strength and its review. – (1) The duty posts included in the various Grades of the Service, their number and the pay level in the pay matrix on the commencement of these rules, shall be as specified in the First Schedule:
(2) After the commencement of these rules, the authorized strength of the duty posts in various Grades shall be such as may, from time to time, be determined by the Government and the Government may from time to time, make such alteration in the sanctioned strength of duty posts in various grades as it thinks necessary through the established procedure in accordance with the general orders or instructions issued by the Government from time-to-time.
(3) The Government may, in consultation with the Commission, include in the Service such other posts (other than those in First Schedule) as may be deemed to be equivalent to the posts included in the First Schedule in status, pay level, and professional context or exclude from the service a duty post included in the said Schedule through the established procedure in accordance with the general orders or instructions issued by the Government from time-to-time.
(4) The Government may, from time to time and in consultation with the Commission, appoint an officer to a duty post whose post is included in the Service under sub-rule (3), to the appropriate Grade of the Service in a temporary capacity or in a substantive capacity as it thinks fit subject to the officer possesses minimum qualification prescribed for the service and fix his seniority in that Grade in accordance with the general orders or instructions issued by the Government from time to time.

5. Member of service. – (1) The following persons shall be the members of the Service, namely:-
(a) persons appointed to duty posts under rule 6; and

(b) persons appointed to duty posts under sub-rule (4) of rule 4 and rule 7.

(2) A person appointed under clause (a) of sub-rule (1) shall on such appointment be deemed to be the member of the Service in the corresponding Grade, applicable to him as specified in the First Schedule.
(3) A person appointed under clause (b) of sub-rule (1) shall be a member of the Service in the corresponding Grade applicable to him as specified in the First Schedule from the date of such appointment.

6. Initial constitution of service. – All the existing departmental candidates specified in Sixth Schedule, holding Group ‘A’ and Group ‘B’ posts in various grades on regular basis or holding lien on such duty posts on the date of commencement of these rules shall be deemed to be appointed to the corresponding duty posts and the grade of the service in a substantive or officiating capacity, as the case may be.

7. Future maintenance of service. – Any vacancy in any of the Grades referred to in the First Schedule after the commencement of these rules shall be filled in the following manner, namely: –
(a) appointments to various Grades of the Service shall be made in accordance with the method of recruitment, the field of promotion, the minimum qualifying service in the next lower Grade and other eligibility conditions for appointment by promotion or transfer on deputation, as the case may be, as specified in the Second Schedule.

(b) the selection of officers for promotion shall be made on the recommendation of the Departmental Promotion Committee in accordance with the Third Schedule;

(c) the educational and other qualifications, experience and age limits for appointment by direct recruitment to Junior Time Scale (Assistant Director Grade I) and Assistant Director (Grade II) of the Service shall as specified in the Fourth Schedule and Fifth Schedule respectively.

8. Probation. – (1) Every officer appointed to the Service either by direct recruitment or by promotion in Junior Time Scale (Assistant Director Grade I) and Feeder Grade (Assistant Director Grade II) shall be on probation for a period of two years:

Provided that the Controlling Authority may extend the period of probation in accordance with the instructions issued by the Government from time to time in this regard:

Provided further that any decision for extension of period of probation shall be taken ordinarily within eight weeks after the expiry of the period of probation and communicated in writing to the concerned officer together with the reasons for so doing within the said period.
(2) On completion of the period of probation or any extension thereof, the officer shall, if considered fit for permanent appointment, be retained in his appointment on regular basis and be confirmed in due course against the available substantive vacancy against which the officer was recommended for recruitment by the commission.
(3) If, during the period of probation or any extension thereof, as the case may be, the Government is of the opinion that an officer is not fit for permanent appointment, it may without any reason being assigned, –
(a) if he was appointed by direct recruitment, discharge him from Service in that post;

(b) if he was appointed by promotion, revert him to the post held by him immediately before such promotion.

(4) During the period of probation or any extension thereof, the officer may be required to undergo such courses of training and instructions and pass such examinations and tests as the Government may consider necessary as a condition to the satisfactory completion of probation.
(5) Subject to sub-rules (1) to (4), the other matters relating to probation of the members of the Service shall be governed by the instructions issued by the Government from time to time in this regard.

9. Seniority. – (1) The inter-se seniority of the officers appointed to the various Grades mentioned in the First Schedule at the initial constitution of the service under rule 6 shall be determined in accordance with the general instructions issued by the Government from time to time.
(2) The seniority of the officers appointed to the Service after the initial constitution shall be determined in accordance with the general orders or instructions issued by the Government from time-to-time.
(3) The seniority of the officers appointed under sub-rule (4) of rule 4 shall be fixed in the manner provided in these rules.
(4) The seniority of officers not covered under these rules, shall be in accordance with the general orders or instructions applicable to the Central Civil Services and shall be determined by the Government in consultation with the Commission.
(5) In case the fixation of the seniority under these rules results in difficulties or anomalies, the same shall be determined by the Government in consultation with the Commission.

10. Appointment to service. – All appointments to the Service shall be made by the Controlling Authority for all the posts in various Grades of the Service.

11. Liability for service in any part of India and other conditions of service. – (1) The officers appointed to the Service shall be liable to serve anywhere in India or outside.
(2) The conditions of service of the members of the Service, in respect of matters for which no provision is made in these rules, shall be the same as are applicable, from time to time, to the officers of the Central Civil Service in general.

12. Disqualification. – No person, –
(a) who has entered into or contracted a marriage with a person having a spouse living; or

(b) who, having a spouse living has entered into or contracted a marriage with any person, shall be eligible for appointment to the Service:

Provided that the Government may, if satisfied, that such marriage is permissible under the personal law applicable to such person and the other party to the marriage and that there are other grounds for so doing, exempt any person from the operation of these rules.

13. Power to relax. – where the Government is of the opinion that it is necessary or expedient so to do, it may by order, for reasons to be recorded in writing and in consultation with the Commission, relax any of the provisions to these rules with respect to any class or category of persons.

14. Saving. – Nothing in these rules shall effect reservations, relaxation of age limit and other concessions required to be provided for the persons belonging to the Scheduled Castes, the Scheduled Tribes, Other Backward Classes, ex- Servicemen and other special categories of persons in accordance with the orders issued by the Government from time to time in this regard.

15. Residuary matters. – In regard to matters not specifically covered by these rules, the members of the Service shall be governed by the rules, regulations and orders applicable to the Central Civil Services or equivalent posts in general.

16. Interpretation. – If any question relating to interpretation of these rules arises, it shall be referred to the Government who shall decide the same.

17. Repeal and Savings. – (1) With the notification of Indian Enterprise Development Service Rules 2019, the existing recruitment rules mentioned in the Sixth Schedule would stand repealed.

(2) Notwithstanding such repeal, any appointment made or anything done or any action taken under the relevant rules mentioned in the Sixth Schedule, so repealed under sub-rule (1) of rule 17 supra shall be deemed to have been validity made or taken under these rules.

First Schedule

[See Rules 2 (e), (j), (k); 4 (1), (3); 5 (2), (3); 7 and 9 (1)]

Name, Number and Pay Level in Pay Matrix of duty posts included in the various grades of the Indian Enterprise Development Service

Sl.No.

Grade

Name of the duty Posts included in the Grade

Number of duty posts

Pay Level in Pay Matrix (As per 7th CPC)

1

2

3

4

5

1.

Senior Administrative Grade

Additional Development Commissioner

6

Level-14

(Rs.1,44,200-2,18,200)

2.

Junior Administrative Grade

Director

36

Level-13

(Rs.1,23,100 – 2,15,900)

3.

Senior Time Scale

Joint Director

80

Level-12

(Rs.78,800 – 2,09,200)

4.

Senior Time Scale

Deputy Director

140

Level-11

(Rs.67,700 – 2,08,700)

5.

Junior Time Scale

Assistant Director Grade I

180

Level-10

(Rs. 56,100 – 1,77,500)

6.

Feeder Grade (Group B)

Assistant Director Grade II

155

Level-7

(Rs. 44,900 – 1,42,400)

7.

Feeder Grade (Group B)

Investigator

20*

Level-6

(Rs. 35,400 – 1,12,400)

* No fresh recruitment in this grade will be made

Second Schedule

[See Rule 7(a)]

Method of recruitment, field of promotion, minimum qualifying service in the next lower grade and other eligibility conditions for appointment of officers by promotion, as the case may be, to duty posts included in the various grades of the Indian Enterprise Development Service.

Sl. No.

Grade/ Name of Post/ Pay Matrix level

Method of Recruitment

Field of Selection and minimum qualifying service for promotion

1

2

3

4

1.

Senior Administrative Grade Additional Development Commissioner

Level – 14 (Rs.1,44,200-2,18,200)

By promotion

Director in Level – 13 of the Pay Matrix with three years of regular service in the grade.

2.

Junior Administrative Grade Director

Level – 13 (Rs.1,23,100-2,15,900)

By promotion

Joint Director in Level – 12 of the Pay Matrix with five years of regular service in the grade and have successfully completed 2 weeks training in the field as prescribed by the department.

3.

Senior Time Scale Joint Director

Level – 12 (Rs.78,800-2,09,200)

By promotion

Deputy Director in Level – 11 of the Pay Matrix with five years of regular service in the grade and have successfully completed 2 weeks training in the field as prescribed by the department.

4.

Senior Time Scale Deputy Director

Level – 11(Rs.67,700-2,08,700)

By promotion

Assistant Director Grade I in Level – 10 of the Pay Matrix with five years of regular service in the grade and have successfully completed 2 weeks training in the field as prescribed by the department.

5.

Junior Time Scale Assistant Director Grade I

Level – 10(Rs. 56,100-1,77,500)

(i) 50% by promotion

(ii) 50% by direct recruitment

(i) Direct recruitment to be made in the manner specified in Fourth Schedule

(ii) Assistant Director Grade II in Level – 7 of the Pay Matrix with three years of regular service in the grade and have successfully completed 2 weeks training in the field as prescribed by the department.

6.

Feeder Grade Assistant Director Grade II

Level – 7(Rs. 44,900-1,42,400)

Promotion failing which by direct recruitment.

(i) Investigator in Level – 6 of the Pay Matrix with five years of regular service in the grade and have successfully completed 2 weeks training in the field as prescribed by the department.

(ii) Direct recruitment to be made in the manner specified in Fifth Schedule

Note. – (1) The crucial date for determining the eligibility of officer for promotion to various grades will be as per the instructions issued by Department of Personnel and Training from time to time.

(2) Where Juniors who have completed their qualifying or eligibility service are being considered for promotion, their seniors would also be considered provided that they are not short of requisite or eligibility service by more than half of such qualifying or eligibility service or two years whichever is less, and have successfully completed their probation period for promotion to next higher grade along with their Juniors who have already completed such qualifying or eligibility service.

(3) Educational qualification prescribed for induction by promotion in to the service at the Junior Time Scale level shall not be applicable in the case of feeder grade officers in position on the date of notification of these rules.

Note. – There shall be 100 % direct recruitment to the feeder grade of Assistant Director Grade II (Level – 7) after the entire incumbent Investigator (Level – 6) are promoted to the feeder grade of Assistant Director Grade II (Level – 7).

Third Schedule

[See rule 2 (d); 7 (b)]

Composition of the Departmental Promotion Committee for considering cases of promotion or confirmation to various grades of the Indian Enterprise Development Service

Sl. No.

Grade

Composition of Departmental Committee (for Promotion) to the grade

Composition of Departmental Promotion Committee (for Confirmation) to the Grade

1

2

3

4

1

Senior Administrative Grade (SAG) (Level – 14)
1. Chairman / Member, UPSC

– Chairman

2. Secretary (MSME)

– Member

3. Additional Secretary and Development Commissioner (MSME)

– Member

Not applicable

2

Junior Administrative Grade (JAG) (Level – 13)

1. Chairman / Member, UPSC

– Chairman

2. Additional Secretary and Development Commissioner (MSME)

– Member

Additional Development Commissioner in Office of Development Commissioner (MSME)     – Member

– Member

Not applicable

3

Senior Time Scale (STS) (Level – 12)

1. Chairman / Member, UPSC

– Chairman

2. Additional Secretary and Development Commissioner (MSME)

– Member

3. Additional Development Commissioner in Office of Development Commissioner (MSME)

– Member

Not applicable

4

Senior Time Scale (STS) (Level – 11)

1. Additional Development Commissioner in Office of Development Commissioner (MSME)

– Chairman

2. Deputy Secretary / Director (Admn.) in Office of Development Commissioner (MSME)

– Member

3. Deputy Secretary / Director (MSME) in Office of Development Commissioner (MSME)

– Member

Not applicable

5

Junior Time Scale (JTS) (Level – 10)

1. Chairman/Member, UPSC     – Chairman

2. Additional Development Commissioner (Admn.) / Joint Development Commissioner in charge of Admin in Office of Development Commissioner (MSME)     – Member

3. Deputy Secretary /Director in Office of Development Commissioner (MSME)     – Member

1. An officer of Junior Administrative Grade in Indian Enterprise Development Service Cadre    – Chairman

2. An officer of Senior Time Scale in Indian Enterprise Development Service Cadre    – Member

3. Deputy Secretary /Director in Office of Development Commissioner (MSME)    – Member

6

Feeder Grade (Assistant Director Grade II) (Level – 7)

1. Deputy Secretary / Director in Office of Development Commissioner (MSME)    – Chairman

2. Under Secretary, Office of Development Commissioner (MSME)    – Member

3. Under Secretary, Office of Development Commissioner (MSME)    – Member

Note: – Departmental Promotion Committee (DPC) is for the consideration of promotion of investigators.

1. An officer of Junior Administrative Grade in Indian Enterprise Development Service Cadre    – Chairman

2. An officer of Senior Time Scale in Indian Enterprise Development Service Cadre    – Member

3. Deputy Secretary /Director in Office of Development Commissioner (MSME)    – Member

Note. – Cabinet has decided that no fresh recruitment shall be made against the post of Investigator and will exist till all the Investigators are adjusted.

Fourth Schedule

[See rule 7 (c)]

Method for direct recruitment in the Junior Time Scale (Assistant Director Grade I) of the Indian Enterprise Development Service:

(a) For Mechanical or Electrical or Electronics:

By a competitive examination in accordance with examination rules published by the Union Public Service Commission for recruitment to the Engineering Services Group-A and;

(b) For Chemical or Metallurgical or Leather and Footwear or Hosiery or Food or Glass and Ceramic or Metal Finishing:

Recruitment by selection, by the Union Public Service Commission in accordance with the following age and minimum educational qualification:

(i) Age limit. – A candidate for recruitment by selection must not be more than thirty years of age.

(Relaxable for Government Servants upto five years in accordance with the instructions or order issued by the Government)

Note: The Crucial date for determining the age limit shall be as advertised by Union Public Service Commission.

(ii) Educational qualifications:

Candidates must possess the educational qualification as under:

Name of Discipline or Trade

Essential Educational Qualification

Chemical

Master Degree in Chemistry or Industrial Chemistry or Bachelor Degree in Chemical Technology or Chemical Engineering from a recognized University or Institute.

Hosiery

Bachelor Degree in Textile Technology or Hosiery Technology or Knitting Technology from a recognized University or Institute .

Metal Finishing

Master Degree in Chemistry or Industrial Chemistry or Bachelor Degree in Chemical Technology or Chemical Engineering from a recognized University or Institute .

Metallurgy

Bachelor Degree in Metallurgical Engineering or Metallurgical Engineering and Material Science or Metallurgical and Materials Engineering from a recognized University or Institute.

Food

Bachelor of Technology in Food Technology or Post Graduate Diploma in Fruits Technology from a recognized University or Institute .

Glass and Ceramic

Bachelor Degree in Glass or Ceramics Technology from a recognized University or Institute.

Leather and Footwear

Bachelor Degree in Leather Technology from a recognized University or Institute.

Fifth Schedule

[See rule 7 (c)]

Method for direct recruitment in the Feeder Grade (Assistant Director Grade II) of the Indian Enterprise Development Service:

(a) For Mechanical or Electrical or Electronics:

By a competitive examination in accordance with Examination Rules published by the Union Public Service Commission for recruitment to the Engineering Services Group-B and;

(b) For Chemical or Metallurgical or Leather and Footwear or Hosiery or Food or Glass and Ceramic or Metal Finishing:

Recruitment by selection, by Union Public Service Commission in accordance with the following age and minimum educational qualification:

(i) Age limit. – A candidate for recruitment by selection must not be more than thirty years of age.

(Relaxable for Government Servants upto five years in accordance with the instructions or order issued by the Government)

Note: The Crucial date for determining the age limit shall be as advertised by Union Public Service Commission.

(ii) Educational qualifications:

Candidates must possess the educational qualification as under:

Name of Discipline or Trade

Essential Educational Qualification

Chemical

Master Degree in Chemistry or Industrial Chemistry or Bachelor Degree in Chemical Technology or Chemical Engineering from a recognized University or Institute.

Hosiery

Bachelor Degree in Textile Technology or Hosiery Technology or Knitting Technology from a recognized University or Institute .

Metal Finishing

Master Degree in Chemistry or Industrial Chemistry or Bachelor Degree in Chemical Technology or Chemical Engineering from a recognized University or Institute .

Metallurgy

Bachelor Degree in Metallurgical Engineering or Metallurgical Engineering and Material Science or Metallurgical and Materials Engineering from a recognized University or Institute.

Food

Bachelor of Technology in Food Technology or Post Graduate Diploma in Fruits Technology from a recognized University or Institute .

Glass and Ceramic

Bachelor Degree in Glass or Ceramics Technology from a recognized University or Institute.

Leather and Footwear

Bachelor Degree in Leather Technology from a recognized University or Institute.

Sixth Schedule

[See rule 2 (c)]

(i) The Small Scale Industries Organization (Group ‘A’ and Group ‘B’) (Gazetted Posts) Recruitment Rules, 1962.

(ii) The Small Industries Development Organisation (Technical Publicity Division – Group ‘A’ posts) Recruitment Rules, 1977.

(iii) The Ministry of Industry, Small Industry Development Organisation Group ‘A’ and Group ‘B’ posts Recruitment Rule, 1996.

(iv) Serial number 5 and 6 of the Schedule of the Ministry of Industry, Small Industry Development Organisation Group ‘A’ and Group ‘B’ Posts Recruitment Rules, 2000.

(v) The Investigators (Small Industries Development Organisation) Recruitment Rules, 2000.

(vi) The Ministry of Small Scale Industries, Small Industry Development Organisation the Deputy Director (Chemical) Recruitment Rules, 2002.

(vii) The Ministry of Small Scale Industries, the Small Industries Development Organisation Group ‘B’ Posts Recruitment Rules, 2004.

(viii) The Ministry of Small Scale Industries, Small Industry Development Organisation, (Group ‘A’) (Chemical Discipline) posts Recruitment Rules, 2006.

(ix) The Ministry of Small Scale Industries, Small Industry Development Organisation, Group ‘A’ Posts (Glass and Ceramics Discipline) Recruitment Rules, 2006.

(x) The Ministry of Micro, Small and Medium Enterprises, Office of the Development Commissioner (Micro, Small and Medium Enterprises), Group ‘A’ Gazetted Posts (Electronics and Electrical disciplines) Recruitment Rules, 2008.

(xi) The Ministry of Micro, Small and Medium Enterprises, Office of the Development Commissioner (Micro, Small and Medium Enterprises), Group ‘A’ Posts (Hosiery Discipline) Recruitment Rules, 2008.

(xii) The Ministry of Micro, Small and Medium Enterprises, Office of the Development Commissioner (Micro, Small and Medium Enterprises), Group ‘A’ Posts (Mechanical or Metallurgy disciplines) Recruitment Rules, 2008.

(xiii) The Ministry of Micro, Small and Medium Enterprises, Office of the Development Commissioner (Micro, Small and Medium Enterprises), Group ‘A’ Posts (Metal Finishing Discipline) Recruitment Rules, 2009.

(xiv) The Ministry of Micro, Small and Medium Enterprises, Office of the Development Commissioner (Micro, Small and Medium Enterprises), Group ‘A’ Posts (Mechanical or Metallurgy disciplines) Recruitment Rules, 2012.

(xv) The Ministry of Micro, Small and Medium Enterprises, Office of the Development Commissioner (Micro, Small and Medium Enterprises), Group ‘A’ Gazetted Posts (Electronics and Electrical disciplines) Recruitment Rules, 2012.

The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015

Published vide Notification No. G.S.R. 529(E), dated 2nd July, 2015

Ministry of Finance

(Department of Revenue)

G.S.R. 529(E). – In exercise of the powers conferred by sub-sections (1) and (2) of Section 85 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015), the Central Board of Direct Taxes with the approval of the Central

Government hereby makes the following rules, namely:-

1. Short title and commencement. – (1) These rules may be called the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015.
(2) They shall come into force on the date of their publication in the Official Gazette.

2. Definitions. – (1) In these rules, unless the context otherwise requires,-

(a) “Act” means the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015);

(b) “Chapter” means a Chapter of the Act;

(c) “Form” means a Form appended to these rules;

(d) “Income-tax Act” means the Income-tax Act, 1961 (43 of 1961);

(e) “Section” means a section of the Act.

(2) Words and expressions used and not defined in these rules but defined in the Act, the Income-tax Act or the rules made thereunder, shall have the meanings respectively assigned to them in those Acts and rules.

3. Fair market value. – (1) For the purposes of sub-section (2) of Section 3 of the Act, the fair market value of the assets shall be determined in the following manner, namely:-
(a) value of bullion, jewelery or precious stone shall be the higher of,-

(I) its cost of acquisition; and

(II) the price that the bullion, jewelery or precious stone shall ordinarily fetch if sold in the open market on the valuation date for which the assessee may obtain a report from a valuer recognized by the Government of a country or specified territory outside India or any of its agencies for the purpose of valuation of bullion, jewelery or precious stone under any regulation or law;

(b) valuation of archaeological collections, drawings, paintings, sculptures or any work of art (hereinafter referred to as artistic work) shall be the higher of,-

(I) its cost of acquisition; and

(II) the price that the artistic work shall ordinarily fetch if sold in the open market on the valuation date for which the assessee may obtain a report from a valuer recognized by the Government of a country or specified territory outside India or any of its agencies for the purpose of valuation of artistic work under any regulation or law;

(c) valuation of shares and securities,-

(I) the fair market value of quoted share and securities shall be the higher of,-

(i) its cost of acquisition; and

(ii) the price as determined in the following manner, namely:-

(A) the average of the lowest and highest price of such shares and securities quoted on any established securities market on the valuation date; or

(B) where on the valuation date there is no trading in such shares and securities on any established securities market, average of the lowest and highest price of such shares and securities on any established securities market on a date immediately preceding the valuation date when such shares and securities were traded on such securities market;

(II) the fair market value of unquoted equity shares shall be the higher of,-

(i) its cost of acquisition; and

(ii) the value, on the valuation date, of such equity shares as determined in the following manner, namely:-

the fair market value of unquoted equity shares = (A+B–L)
(PE) x (PV).
where,
A = book value of all the assets (other than bullion, jewelery, precious stone, artistic work, shares, securities and immovable property) as reduced by,- (i) any amount of income-tax paid, if any, less the amount of income-tax refund claimed, if any, and (ii) any amount shown as asset including the unamortised amount of deferred expenditure which does not represent the value of any asset;
B = fair market value of bullion, jewelery, precious stone, artistic work, shares, securities and immovable property as determined in the manner provided in this rule;
L = book value of liabilities, but not including the following amounts, namely:-
(i) the paid-up capital in respect of equity shares;

(ii) the amount set apart for payment of dividends on preference shares and equity shares;

(iii) reserves and surplus, by whatever name called, even if the resulting figure is negative, other than those set apart towards depreciation;

(iv) any amount representing provision for taxation, other than amount of income tax paid, if any, less the amount of income-tax claimed as refund, if any, to the extent of the excess over the tax payable with reference to the book profits in accordance with the law applicable thereto;

(v) any amount representing provisions made for meeting liabilities, other than ascertained liabilities;

(vi) any amount representing contingent liabilities other than arrears of dividends payable in respect of cumulative preference shares;

PE = total amount of paid up equity share capital as shown in the balance-sheet;
PV = the paid up value of such equity shares;
(III) the fair market value of unquoted share and security other than equity share in a company shall be the higher of,-

(i) its cost of acquisition; and

(ii) the price that the share or security shall ordinarily fetch if sold in the open market on the valuation date for which the assessee may obtain a report from a valuer recognized by the Government of a country or specified territory outside India or any of its agencies for the purpose of valuation of share and security under any regulation or law;

(d) the fair market value of an immovable property shall be higher of,-

(I) its cost of acquisition; and

(II) the price that the property shall ordinarily fetch if sold in the open market on the valuation date for which the assessee may obtain a valuation report from a valuer recognized by the Government of a country or specified territory outside India in which the property is located or any of its agencies for the purpose of valuation of immovable property under any regulation or law;

(e) value of an account with a bank shall be,-

(I) the sum of all the deposits made in the account with the bank since the date of opening of the account; or

(II) where a declaration of such account has been made under Chapter VI and the value of the account as computed under sub-clause (I) has been charged to tax and penalty under that Chapter, the sum of all the deposits made in the account with the bank since the date of such declaration:

Provided that where any deposit is made from the proceeds of any withdrawal from the account, such deposit shall not be taken into consideration while computing the value of the account.
(f) value of an interest of a person in a partnership firm or in an association of persons or a limited liability partnership of which he is a member shall be determined in the manner specified in clause (g).

(g) The net asset of the firm, association of persons or limited liability partnership on the valuation date shall first be determined and the portion of the net asset of the firm, association of persons or limited liability partnership as is equal to the amount of its capital shall be allocated among its partners or members in the proportion in which capital has been contributed by them and the residue of the net asset shall be allocated among the partners or members in accordance with the agreement of partnership or association for distribution of assets in the event of dissolution of the firm or association, or, in the absence of such agreement, in the proportion in which the partners or members are entitled to share profits and the sum total of the amount so allocated to a partner or member shall be treated as the value of the interest of that partner or member in the partnership or association.

Explanation. – For the purposes of this clause the net asset of the firm, association of persons or limited liability partnership shall be (A + B – L), which shall be determined in the manner provided in sub-clause (II) of clause (c).
(h) valuation of any other asset shall be higher of,-

(I) its cost of acquisition or the amount invested; and

(II) the price that the asset would fetch if sold in the open market on the valuation date in an arm’s-length transaction.

(2) Notwithstanding anything contained in sub-rule (1), where an asset (other than a bank account) was transferred before the valuation date the fair market value of such asset shall be higher of its cost of acquisition and the sale price:
Provided that where such asset was transferred without consideration or inadequate consideration before the valuation date, the fair market value of the asset shall be higher of its cost of acquisition and the fair market value on the date of transfer.
(3) Where a new asset has been acquired or made out of consideration received on account of transfer of an old asset or withdrawal from a bank account, then the fair market value of the old asset or the bank account, as the case may be, determined in accordance with sub-rule (1) and sub-rule (2) shall be reduced by the amount of the consideration invested in the new asset.
Illustration

A house property (H1) located outside India was bought in 1997 for twenty lakh rupees. It was sold in 2001 for twenty five lakh rupees which were deposited in a foreign bank account (BA). In 2002 another house property (H2) was bought for thirty lakh rupees. The investment in H2 was made through withdrawal from BA. H2 has not been transferred before the valuation date and its value on the valuation date is fifty lakh rupees. Assuming that the value of BA as computed under Rule 3(1)(e) is seventy lakh rupees, the fair market value (FMV) of the assets shall be as below:

FMV of H1: (Higher of Rs. 20 lakh and 25 lakh) – Rs. 25 lakh (invested in BA) = Nil
FMV of BA: Rs. 70 lakh – Rs. 30 lakh (invested in H2) = Rs. 40 lakh
FMV of H2: (Higher of Rs. 30 lakh and 50 lakh) = Rs. 50 lakh

(4) The fair market value of an asset determined in a currency which is one of the permitted currencies designated by the Reserve Bank of India under the Foreign Exchange Management Regulations, shall be converted into Indian currency as per the reference rate of the Reserve Bank of India on the date of valuation.
(5) Where the fair market value of an asset is determined in a currency other than one of the permitted currencies designated by the Reserve Bank of India, then, such value shall be converted into United States Dollar on the date of valuation as per the rate specified by the Central Bank of the country or jurisdiction in which the asset is located and such value in United States Dollar shall be converted into Indian currency as per the reference rate of the Reserve Bank of India on the date of valuation:
Provided that where the Central Bank of the country or jurisdiction in which the asset is located does not specify the rate of conversion from its local currency to United States Dollar then such rate shall be the one as specified by any other bank regulated under the laws of that country or jurisdiction.

Explanation 1. – For the purposes of this rule,-
(a) “established securities market” means an exchange that is officially recognized and supervised by a Governmental entity in which the market is located and that has a meaningful annual value of shares traded on the exchange;

(b) “meaningful annual value of shares traded on the exchange” with respect to an exchange means it has an annual value of shares traded on the exchange (or a predecessor exchange) exceeding one billion United States Dollar during each of the three calendar years immediately preceding the calendar year in which the determination is being made;

(c) “meaningful volume of trading on an on-going basis” with respect to each class of shares means,- (i) trades in each such class are effected, other than in de minimis quantities, on one or more established securities markets on at least sixty business days during the prior calendar year; and (ii) the aggregate number of shares in each such class that are traded on such market or markets during the prior year are at least ten percent. of the average number of shares outstanding in that class during the prior calendar year;

(d) “quoted share or security” means the share or security which has a meaningful volume of trading on an ongoing basis on an established securities market and is regularly quoted by dealers where they actively do offer to, and in fact do, purchase the share from, and sell the share to, customers who are not related to the dealer in the ordinary course of a business;

(e) “unquoted share and security” in relation to share or security means share or security which is not a quoted share or security.

Explanation 2. – For the purpose of determining the market value as on valuation date referred to in in sub-rule (1), and for the purpose of conversion into Indian currency or conversion of foreign currency into United States Dollar and thereafter into Indian currency, the date shall be-
(a) in respect of asset declared under section 59 of the Act, the 1st day of July, 2015;

(b) in any other case, the 1st day of April of the previous year.

4. Tax authorities. – For the purposes of section 8, the tax authorities shall be the Assessing Officer, Joint Commissioner, Commissioner (Appeals), Commissioner or Principal Commissioner, Chief Commissioner or Principal Chief Commissioner.

5. Notice of demand. – Where any tax, interest or penalty is payable in consequence of any order passed under the provisions of the Act, the Assessing Officer shall serve upon the assessee a notice of demand in Form 1 specifying the sum so payable.

6. Appeal to Commissioner (Appeals). – (1) An appeal under sub-section (1) of section 15 to the Commissioner (Appeals) shall be made in Form 2.
(2) The form of appeal referred to in sub-rule (1), the grounds of appeal and the form of verification appended thereto relating to an assessee shall be signed and verified by the person who is authorized to sign the return of income under section 140 of the Income-tax Act, as applicable to the assessee.
(3) Every appeal filed under sub-section (1) of section 15 shall be accompanied by a fee of ten thousand rupees.
(4) No appeal under sub-section (1) of section 15 shall be admitted unless at the time of filing of the appeal the assessee has paid the tax alongwith penalty and interest thereon on the amount of liability which has not been objected to by the assessee.

7. Appeal to Appellate Tribunal. – (1) An appeal under sub-section (1) of section 18 to the Appellate Tribunal shall be made in Form 3, and where the appeal is made by the assessee, the form of appeal, the grounds of appeal and the form of verification appended thereto shall be signed by the person specified in sub-rule (2) of rule 6.
(2) The memorandum of cross-objections under sub-section (4) of section 18 to the Appellate Tribunal shall be made in Form 4, and where the memorandum of cross objection is made by the assessee, the form of memorandum of cross objections, the grounds of cross-objections and the form of verification appended thereto shall be signed by the person specified in sub-rule (2) of rule 6.
(3) Every appeal filed under sub-section (1) of section 18 shall be accompanied by a fee of twenty five thousand rupees.

8. Form of tax arrears. – A statement of tax arrears under section 31 or section 33 shall be drawn up by the Tax Recovery Officer in Form 5.

9. Declaration of undisclosed asset located outside India under section 59. – (1) A declaration in respect of any undisclosed asset located outside India under section 59 of the Act shall be made in Form 6.
(2) The Principal Commissioner or the Commissioner shall grant an acknowledgment in Form 7 to the declarant within fifteen days of the submission of proof of payment of tax alongwith penalty by the declarant under sub-section (2) of section 63 of the Act in respect of the undisclosed asset located outside India.

10. Educational qualifications. – The educational qualifications for the purpose of clause (f) of sub-section (3) of section 78 shall be the same as those prescribed in rule 51 of the Income-tax Rules, 1962.

11. Authority in certain cases. – For the purposes of clause (c) of sub-section (4) of section 78, the authority shall be the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner having jurisdiction over the case in the proceedings connected with which the tax practitioner is alleged to be guilty of misconduct.
12. Rounding off of income, value of asset and tax. – For the purpose of section 79 the amount of undisclosed foreign income and asset computed in accordance with the Act and any amount payable or receivable by the assessee under the Act shall be rounded off to the nearest multiple of one hundred rupees or ten rupees, as the case may be and for this purpose, where such amount contains a part of a rupee consisting of paise then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise it shall be ignored.

[13. Payment of sum under sub-sections (2) or (5) of section 32. – For the purpose of sub-section (2) or sub-section (5) of section 32 of the Act, the employer or debtor, as the case may be, shall remit the sum by way of pay order, drawn on an authorized bank or a branch of the State Bank of India, or a branch of the Reserve Bank of India in favour of the Assessing Officer or the Tax Recovery Officer who has made requisition under sub-section (1) or sub-section (4) of section 32 of the Act, as the case may be.
14. Service of notice, summons, requisition, order or any other communication under section 74. – (1) For the purposes of sub-section (1) of section 74, the addresses (including the address for electronic mail or electronic mail message) to which a notice or summons or requisition or order or any other communication under the Act may be delivered or transmitted shall be as provided in sub-rule (2) and sub-rule (3).
(2) The addresses for communications to be delivered or transmitted in the manner provided in clause (a) or clause (b) of sub-section (1) of section 74 shall be-
(i) the address available in the PAN database of the addressee; or

(ii) the address available in the return furnished under the Income-tax Act to which the communication relates; or

(iii) the address available in the last return furnished under the income-tax Act by the addressee; or

(iv) in the case of addressee being a company, address of registered office as available on the website of Ministry of Corporate Affairs:

Provided that the communication shall not be delivered or transmitted to the address mentioned in item (i) to (iv) where the addressee furnishes in writing any other address for the purposes of communication to the tax authority or any person authorized by such authority issuing the communication.
(3) The addresses for communications to be delivered or transmitted electronically in the manner provided in clause (c) of sub-section (1) of section 74, shall be—
(i) the e-mail address available in the return furnished under the Income-tax Act by the addressee to which the communication relates; or

(ii) the e-mail address available in the last return furnished under the Income-tax Act by the addressee; or

(iii) in the case of addressee being a company, e-mail address of the company as available on the website of the Ministry of Corporate Affairs; or

(iv) any e-mail address made available by the addressee to the tax authority or any person authorized by such tax authority.

(4) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) shall specify the procedure, formats and standards for ensuring secure transmission of electronic communication and shall also be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to such communication.

15. Approved valuer under section 77. – (1) The Principal Commissioner or Commissioner shall maintain a register to be called the Register of Valuers in which the names and addresses of persons approved under sub-section (1) of section 77 of the Act shall be entered as valuers.
(2) Any person who is registered as a valuer under section 34AB of the Wealth-tax Act, 1957 (27 of 1957), may apply to the jurisdictional Principal Commissioner or Commissioner for being approved as valuer under sub-section (1) of section 77 of the Act.
(3) An application for approval as a valuer under sub-rule (2) shall be in Form 8 and shall be verified in the manner specified therein and shall be accompanied by a fee of rupees five thousand which shall not be refunded.
(4) Subject to the provisions of sub-rule (5), the Principal Commissioner or Commissioner shall, within fifteen days from the end of the month in which Form 8 is received, approve such person as valuer under sub-section (1) of section 77 of the Act.
(5) The Principal Commissioner or Commissioner on being satisfied that the details furnished in Form 8 are incorrect or false may, after providing a reasonable opportunity of being heard, reject the application for approval as a valuer under sub-section (1) of section 77 of the Act.]

Appendix

Form 1

[See rule 5]

Notice of demand

To
……………………………
……………………………
……………………………

Status…………………..
PAN…………………….

1. This is to give you notice that for the assessment year………… a sum of Rs. ………., details of which are given on the reverse, has been determined to be payable by you.
2. The amount should be paid to the Manager, authorized Bank or State Bank of India or Reserve Bank of India at …………. within ………….. days of the service of this notice. The previous approval of the Additional/Joint Commissioner has been obtained for allowing a period of less than 30 days for the payment of the above sum.
3. If you do not pay the amount within the period specified above, proceedings for the recovery thereof will be taken in accordance with sections 30 to 39 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.
4. If you intend to appeal against the assessment or penalty, you may present an appeal under section 15 of the Act, to the Commissioner (Appeals)…………. within thirty days of the receipt of this notice, in Form 2 as prescribed in rule 6, duly stamped and verified as laid down in that form.
5. The amount has become due as a result of the order of the Commissioner (Appeals) under section 15 of the Act.
If you intend to appeal against the aforesaid order, you may present an appeal under section 18 of the Act to the Appellate Tribunal ………….. within sixty days of the receipt of that order, in Form 3, as prescribed in rule 7, duly stamped and verified as laid down in that form.
Place……………….
Date………………..

……………………
Assessing Officer
…………………
Address

Notes:

1. Delete inappropriate paragraphs and words.

2. If you wish to pay the amount by cheque, the cheque shall be drawn in favour of the Manager, authorized Bank or State Bank of India or Reserve Bank of India.

Form 2

[See rule 6(1)]

Appeal to the Commissioner (Appeals)

Designation of the Commissioner (Appeals)

*No………. of 20…………

1. Name and address of the appellant
2. Permanent Account Number
3. Assessment year in connection with which the appeal is preferred
4. Assessing Officer passing the order appealed against
5. Section and sub-section of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, under which the Assessing Officer passed the order appealed against and the date of such order
6. Where the appeal relates to any assessment or penalty, the date of service of the relevant notice of demand
7. In any other case, the date of service of the intimation of the order appealed against
8. Section and sub-section of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, under which the appeal is preferred
9. Relief claimed in appeal
10. Amount of tax alongwith penalty and interest thereon, arising out of the order in which appeal is preferred, that is not objected to by the appellant in appeal
11. Whether the undisputed amount referred to in item 10 has been paid (if yes, give details of date of payment, challan number and amount paid)
12. **Where an appeal in relation to any other assessment year is pending in the case of the appellant with any Commissioner (Appeals), give the details as to the –
(a) Commissioner (Appeals), with whom the appeal is pending;

(b) assessment year in connection with which the appeal has been preferred;

(c) Assessing Officer passing the order appealed against;

(d) Section and sub-section of the Act, under which the Assessing Officer passed the order appealed against and the date of such order

13. Address to which notices may be sent to the appellant
……………….
Signed
(Appellant)

Statement of Facts

Grounds of Appeal

……………….
Signed
(Appellant)

Form of Verification

I, ………………., the appellant, do hereby declare that what is stated above is true to the best of my information and belief.
Verified today the …………….. day of ……………….
Place ……………
……………………
Signature

Notes:

1. The form of appeal, grounds of appeal and the form of verification appended thereto shall be signed by a person in accordance with the provisions of rule 6(2).

2. The memorandum of appeal, statement of facts and the grounds of appeal shall be in duplicate accompanied by a copy of the order appealed against and the notice of demand in original, if any.

3. Delete the inappropriate words.

4. *These particulars will be filled in in the office of the Commissioner (Appeals).

5. If the space provided herein is insufficient, separate enclosures may be used for the purpose.

6. **If appeals are pending in relation to more than one assessment year, separate particulars in respect of each assessment year may be given.

7. The memorandum of appeal shall be accompanied by a fee of ten thousand rupees.

8. The fee should be credited in a branch of the authorized Bank or a branch of the State Bank of India or a branch of the Reserve Bank of India.

Form 3

[See rule 7(1)]

Form of appeal to the Appellate Tribunal

In the Appellate Tribunal …………………

*Appeal No……………….. of 20…………………..

……………………

……………………

Appellant

versus

Respondent

1. The State in which the assessment was made
2. Permanent Account Number of the assessee (Appellant/Respondent)
3. Section under which the order appealed against was passed
4. Assessment year in connection with which the appeal is preferred
5. Total undisclosed foreign income and asset assessed by the Assessing Officer for the assessment year referred to in item 4
6. The Assessing Officer passing the original order
7. Section of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 under which the Assessing Officer passed the order
8. The Commissioner (Appeals) passing the order under section 12/ 15/45
9. Date of communication of the order appealed against
10. Address to which notices may be sent to the appellant
11. Address to which notices may be sent to the respondent
12. Relief claimed in appeal
Grounds of Appeal

1.
2.
3.
4. etc.
………………………..
Signed

………………………..
Signed

(Authorized representative, if any)

(Appellant)

Verification

I, …….., the appellant, do hereby declare that what is stated above is true to the best of my information and belief.
Verified today the ……… day of ……….
Place …………..
………………..
Signed

Notes. – 1. The memorandum of appeal shall be in triplicate accompanied by two copies (at least one of which should be a certified copy) of the order appealed against, two copies of the relevant order of the Assessing Officer, two copies of the grounds of appeal before the first appellate authority, two copies of the statement of facts, if any, filed before the said appellate authority.

2. The memorandum of appeal by an assessee under sub-section (1) of Section 18 of the shall be accompanied by a fee of twenty five thousand rupees.

3. The fee shall be credited in a branch of the authorized Bank or a branch of the State Bank of India or a branch of the Reserve Bank of India after obtaining a challan and the triplicate challan shall be sent to the Appellate Tribunal with a memorandum of appeal. The Appellate Tribunal shall not accept cheques, drafts, hundies or other negotiable instruments.

4. The memorandum of appeal shall be written in English or, if the appeal is filed in a Bench located in any such State as is for the time being notified by the President of the Appellate Tribunal for the purposes of rule 5A of the Income-tax (Appellate Tribunal) Rules, 1963, then, at the option of the appellant, in Hindi, and shall set forth, concisely and under distinct heads, the grounds of appeal without any argument or narrative and such grounds shall be numbered consecutively.

5. *The number and year of appeal will be filled in the office of the Appellate Tribunal.

6. Delete the inapplicable columns. If the space provided is found insufficient, separate enclosures may be used for the purpose.

Form 4

[See rule 7(2)]

Form of memorandum of cross-objections to the Appellate Tribunal

In The Appellate Tribunal ……………………..

*Cross-objection No. ………. of …………..

**In Appeal No. ……… of ………….

……………………

……………………

Appellant

versus

Respondent

1. **Appeal No. allotted by the Tribunal to which memorandum of cross-objections relates
2. The State in which the assessment was made
3. Section under which the order appealed against was passed
4. Assessment year in connection with which the memorandum of cross-objections is preferred
5. Date of receipt of notice of appeal filed by the appellant to the Tribunal
6. Address to which notices may be sent to the respondent (cross-objector)
7. Address to which notices may be sent to the appellant
8. †Relief claimed in the memorandum of cross-objections
† Grounds of Cross-Objections

1.
2.
3.
4. etc.
………………………..
Signed

………………………..
Signed

(Authorized representative, if any)

(Respondent)

Verification

I …………….., the respondent, do hereby declare that what is stated above is true to the best of my information and belief.
Verified today the ……………….. day of ………….
…………………….
Signed

Notes. – 1. The memorandum of cross-objections must be in triplicate.

2. The memorandum of cross-objections should be written in English or, if the memorandum is filed in a Bench located in any such State as is for the time being notified by the President of the Appellate Tribunal for the purposes of rule 5A of the Income-tax (Appellate Tribunal) Rules, 1963, then, at the option of the respondent, in Hindi, and should set forth, concisely and under distinct heads, the cross-objections without any argument or narrative and such objections should be numbered consecutively.

3. *The number and year of memorandum of cross-objections will be filled in in the office of the Appellate Tribunal.

4. **The number and year of appeal as allotted by the office of the Tribunal and appearing in the notice of appeal received by the respondent is to be filled in here by the respondent.

5. † If the space provided is found insufficient, separate enclosures may be used for the purpose.

Form 5

[See rule 8]

Certificate under section 31 or 33 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Office of the TRO………………
Dated the……………………..

To
…………………….(PAN)
…………………….
1. *This is to certify that a sum of Rs. ………….. has become due from you on……….. in the status of …………….., details of which are given on the reverse.
Whereas a certificate bearing Serial Number……….. dated………….. had been forwarded by the Tax Recovery Officer, ………………[name of the place], for the recovery of the sum of Rs. …………. details of which are given on the reverse and the said Tax Recovery Officer has sent a certified copy of the said certificate to the undersigned under section 33(2) of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 specifying a sum of Rs. …………… which is to be recovered from you.
2. You are hereby directed to pay the above sum within 15 days of the receipt of this notice failing which the recovery shall be made in accordance with the provisions of section 31 to section 39 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 and the Second Schedule to the Income-tax Act, 1961 and the rules made thereunder.
3. In addition to the sums aforesaid, you will also be liable for all costs, charges and expenses incurred in respect of the services of this notice and of warrants and other processes and all other proceedings taken for realising the arrears.
Seal

…………………………
Tax Recovery Officer

*Score out whichever paragraph is not applicable.

Details of Amount in Arrears

Amount (Rs.)

Asst. year

1. Tax

2. Penalty u/s…..

3. Interest u/s…..

4. Any other sum (give details)

5. Total

Form 6

Tax compliance for undisclosed foreign asset

[See rule 9(1)]

Form of declaration of undisclosed asset located outside India under section 59 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

To,

    • The Principal Commissioner/Commissioner

    ………………………………….

Sir/ Madam,I hereby make a declaration under section 59 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. I give below the necessary particulars:-

1.

Name of the declarant

………………………….

2.

Address: Office

………………………….

E-mail…………………………….. Telephone No………………………….
Residence…………………………………………………………………………
………………………………………………………………………………………..
E-mail………………………..Telephone No………………………………….

3.

Permanent Account Number (PAN)

………………………….

(In case PAN is not held, please apply for PAN and quote here)

4.

Original/Revised declaration

………………………….

(If Revised provide date of filing original declaration)

5.

Status of the declarant
(a) State whether individual, HUF, firm, company etc.

………………………….

(b) State whether Resident/Non-Resident/Not ordinarily resident

………………………….

6.

Whether any Income-tax return has been filed? Yes/No. If Yes provide the following details
(a) Asst. Year for which last return filed

………………………….

(b) Assessing Officer before whom filed, if above return filed in paper form

………………………….

7.

Statement of undisclosed asset located outside India (as per annexure)

8.

Total amount of declaration of undisclosed asset located outside India

Rs. ……………………….

9.

Tax payable thereon (@ 30% of item 8)

Rs. ……………………….

10.

Penalty payable thereon (@ 30% of item 8)

Rs. ……………………….

11.

Tax paid, if any, on or before the date of declaration

Rs. ……………………….

(Attach proof of payment and provide details below)

Sl

BSR Code of Bank

Date of Deposit (DD/MM/YYYY)

Serial Number of Challan

Amount (Rs.)

(1)

(2)

(3)

(4)

(5)

i

ii

12.

Balance tax payable

………………………….

Verification

I, ……………..(Full name in block letters) son/daughter/wife of Shri………………………….. (name of father/husband) solemnly declare that-

(a) the information given in this declaration is correct and complete to the best of my knowledge and belief;

(b) my own undisclosed foreign asset and also any undisclosed foreign asset of other persons in respect of which I am chargeable to tax and income accruing or arising from assets held by me through any other person, for which I had failed to furnish a return under section 139 of the Income-tax Act, 1961/which I had failed to disclose in a return of income furnished by me before the commencement of the Act/which has otherwise escaped assessment, has been disclosed in this declaration;

(c) the provisions of section 71(a) in respect of Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 are not applicable to me;

(d) the provision of section 71(b) in respect of Indian penal Code, the Narcotic Drugs and Psychotropic Substances Act, 1985, the Unlawful Activities (Prevention) Act, 1967, the Prevention of Corruption Act, 1988 are not applicable to me;

(e) the undersigned has not been notified under section 3 of the Special Court (Trial of Offences Relating to Transactions in Securities) Act, 1992;

(f) the asset declared has not been acquired from income chargeable to tax under the Income-tax Act for any previous year relevant to assessment year,-

(i) where a notice under section 142 or sub-section (2) of section 143 or section 148 or section 153A or section 153C of the Income-tax Act has been received in respect of such assessment year and the proceeding is pending before the Assessing Officer;

(ii) where a search has been conducted under section 132 or requisition has been made under section 132A or a survey has been carried out under section 133A of the Income-tax Act in a previous year and a notice under subsection (2) of section 143 of the said Act for the assessment year relevant to such previous year or a notice under section 153A or under section 153C of the said Act for an assessment year relevant to any previous year prior to such previous year has not been received and the time for issuance of such notice has not expired.

I, further declare that I am making this declaration in my capacity as………………. (designation) and that I am competent to make this declaration and verify it.

……………………………
(Signature)

Place………………….Date…………………..

* Score out whichever is not applicable.

Annexure to Form 6

Statement of undisclosed assets located outside India

Description of assets declared (Use separate sheet in case of multiple assets in the same category)

1.

Bank account

(a)

Name and address of Bank ________________

(b)

Country of location ________________

(c)

Account holder name(s) ________________

(d)

Account Number ________________

(e)

Account opening date ________________

(f)

Sum of all credits in the account ________________

(g)

Fair market Value as per Rule 3 ________________
(Provide separate computation if different from (f))

2.

Immovable property (attach valuation report)

(a)

Nature of property (land/building/flat etc.) ________________

(b)

Address of the property ________________

(c)

Country of location ________________

(d)

Name(s) under which held ________________

(e)

Date of acquisition ________________

(f)

Total acquisition cost ________________

(g)

Value as estimated by the valuer on valuation date ________________

(h)

Fair Market value as per Rule 3 ________________
(Provide separate computation if different from (f) or (g))

3.

Jewellery (attach valuation report)

(a)

Gold
(I) Purity ________, Weight _________, Value ____________
(II) Purity ________, Weight _________, Value ____________

(b)

Diamond (1 carat or more)
(I) Carat ________, Cut _______, Colour ______, Clarity_______, Value ________
(II) Carat ________, Cut _______, Colour ______, Clarity_______, Value ________

(c)

Diamond (less than 1 carat) and other precious stones Value ________

(d)

Other precious metals Value________

4.

Artistic work (attach valuation report)

(a)

Nature of artistic work ________________

(b)

Country of location ________________

(c)

Name(s) under which held ________________

(d)

Date of acquisition ________________

(e)

Cost of acquisition ________________

(f)

Value of artistic work as estimated by the valuer ________________

(g)

Fair Market value as per Rule 3 ________________
(Provide separate computation if different from (e) or (f))

5.

Shares and securities

(a)

Quoted shares and securities [Rule 3(1)(c)(I)]

(i)

Description of security/share
(A) Name of issuer ________________
(B) Number of securities/shares ________________
(C) Type of security/share ________________

(ii)

Established securities market where quoted ________________

(iii)

Country where securities market located ________________

(iv)

Name(s) under which held ________________

(v)

Cost of acquisition ________________

(vi)

Date(s) of acquisition ________________

(vii)

Value as determined under Rule 3(1)(c)(I) ________________

(viii)

Date of valuation ________________

(ix)

Fair Market value as per Rule 3 ________________
(Provide separate computation if different from (v) or (vii))

(b)

Unquoted equity share [Rule 3(1)(c)(II)] (attach valuation report)

(i)

Description of share
(A) Name of issuer ________________
(B) Number of shares ________________
(C) Type of share ________________

(ii)

Country of location ________________

(iii)

Name(s) under which held ________________

(iv)

Cost of acquisition ________________

(v)

Date(s) of acquisition ________________

(vi)

Value as determined under Rule 3(1)(c)(II) ________________

(vii)

Date of valuation ________________

(viii)

Fair Market value as per Rule 3 ________________
(Provide separate computation if different from (iv) or (vi))

(c)

Unquoted shares and securities other than equity shares in a company [Rule 3(1)(c)(III)] (attach valuation report)

(i)

Description of share/security
(A) Name of issuer ________________
(B) Number of securities/shares ________________
(C) Type of security/share ________________

(ii)

Country of location ________________

(iii)

Name(s) under which held ________________

(iv)

Cost of acquisition ________________

(v)

Date(s) of acquisition ________________

(vi)

Value as determined under Rule 3(1)(c)(III) ________________

(vii)

Date of valuation ________________
(viii) Fair Market value as per Rule 3 ________________
(Provide separate computation if different from (iv) or (vi))

6.

Any other asset

(a)

Description of asset ________________

(b)

Country of location ________________

(c)

Name(s) under which held ________________

(d)

Value as determined under Rule 3(1) ________________

(e)

Date of valuation ________________

(f)

Fair Market value as per Rule 3 ________________
(Provide separate computation if different from (d))

7.

Total fair market value of all the assets declared ________________

8.

Deduction as per section 5 of the Act
(where part of asset acquired from income already assessed under the Income-tax Act) (to be provided in respect of each asset separately)
________________

9.

Deduction on account of investment made in the asset during the previous year relevant to the assessment year for which a notice u/s 142/143(2)/148/153A/153C of the I.T. Act is issued ________________

10.

Total fair market value of all the undisclosed assets declared (7-8-9)
(to be taken to item 8 of the form)
________________

……………………………….
(Signature)
……………………………….
(Name)

Place…………………..Date…………………….

Notes. – 1. If the total amount of tax payable is not paid before 31st December 2015, the declaration will be treated as void and shall be deemed never to have been made.

2. If the declaration is made by misrepresentation or suppression of facts it shall be void and shall be deemed never to have been made.

Form 7

Tax compliance for undisclosed foreign asset

[See rule 9(2)]

Acknowledgement of declaration of undisclosed foreign asset under Chapter VI of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Office of the Principal Commissioner/Commissioner of Income-tax,
……………………………
……………………………

This is to acknowledge that a declaration under section 59 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 has been accepted in respect of the following:

(1)

Name and address of the declarant:

…………………………

(2)

Son/Daughter/Wife of

…………………………

(3)

PAN

…………………………

(4)

Receipt No. and date of filing the Declaration:

…………………………

(5)

Details of Declaration [As per Annexure to Form 6 (to be countersigned by the Principal Commissioner or Commissioner)]
Total fair market value of all the assets declared and accepted

Rs. ……………………

6)

Tax payable on the assets declared & accepted

Rs. ……………………

7)

Penalty payable on the assets declared & accepted

Rs. ……………………

8)

Total Amount payable (6) + (7)

Rs. ……………………

9)

Details of tax paid

Sl

BSR Code of Bank

Date of Deposit (DD/MM/YYYY)

Serial Number of Challan

Amount (Rs.)

(1)

(2)

(3)

(4)

(5)

i

ii

Date: ………………….

…………………………….
(Principal Commissioner/Commissioner of Income-tax)

Note. – No acknowledgment will be issued unless the total amount of tax and penalty payable has been paid.

[Form 8]

(See rule 15)

Application for registration as an approved valuer under sub-section (1) of section 77 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

ToThe Principal Commissioner/ Commissioner,Sir,I hereby apply for recognition as an approved valuer of _______________________________ (class of assets) under sub-section (1) of section 77 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.

1.

Name in full (block letters) _____________________________________

2.

Father’s/ husband’s name _____________________________________

3.

Permanent address and Mobile No. _____________________________________
_____________________________________
_____________________________________

4.

Present address: _____________________________________
(i) Office _____________________________________
_____________________________________
(ii) Residence _____________________________________
_____________________________________

5.

Permanent Account Number (PAN) _____________________________________

6.

Date of birth _____________________________________

7.

Educational qualifications, including professional or technical qualifications _____________________________________
[enclose self-certified copy of supporting documents] _____________________________________

8.

(a) Present occupation _____________________________________
(b) If a partner of a firm, name, address and business/ profession of the firm _____________________________________

9.

Details of appointment as registered valuer under section 34AB of the Wealth-tax Act, 1957:
(i) Date of appointment _____________________________________
(ii) Certificate/ Registration number _____________________________________
(Attach certified copy of proof of registration)

Verification

I, ___________________________________ [name in block letters] do hereby declare that, –

(i) what is stated in the above application is true and correct to the best of my knowledge and belief;

(ii) the documents enclosed are the true copies thereof; and

(iii) I continue to remain as registered valuer under section 34AB from the date of appointment referred in serial number (9) above.

Place _____________.Date ______________.

Signature

List of enclosures:

(i) Certified copy of proof of registration under section 34AB of the Wealth-tax Act, 1957.

(ii) Self-certified copy of supporting documents depicting educational qualification.

Note. – 1. Please see rule 15 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015.

2. This Form must be accompanied by a non-refundable fee of Rs. 5,000/-. It is suggested that the fee should be credited in a branch of the authorized bank or a branch of the State Bank of India or a branch of the Reserve Bank of India after obtaining a challan from the Assessing Officer. The receipted challan should be enclosed along with the application.