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Page 1: Report of the - eVidhan...2016/04/07  · provisions of Section 619 of the Companies Act 1956 and Sections 139 and 143 of the Companies Act, 2013 and in respect of Statutory Corporations
Page 2: Report of the - eVidhan...2016/04/07  · provisions of Section 619 of the Companies Act 1956 and Sections 139 and 143 of the Companies Act, 2013 and in respect of Statutory Corporations
Page 3: Report of the - eVidhan...2016/04/07  · provisions of Section 619 of the Companies Act 1956 and Sections 139 and 143 of the Companies Act, 2013 and in respect of Statutory Corporations

Report of the

Comptroller and Auditor General of India

on

Public Sector Undertakings

(Economic Sector)

for the year ended 31 March 2015

Government of Himachal Pradesh

Report No. 2 of the year 2016

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i

TABLE OF CONTENTS

Description Reference to

Paragraph Page No.

Preface v

Overview vii-xi

CHAPTER-I: FUNCTIONING OF STATE

PUBLIC SECTOR UNDERTAKINGS

Introduction 1.1 1

Accountability framework 1.2-1.4 1-3

Stake of Government of Himachal Pradesh 1.5 3

Investment in State PSUs 1.6-1.7 3-5

Special support and returns during the year 1.8 5-7

Reconciliation with Finance Accounts 1.9 7-8

Arrears in finalisation of accounts 1.10-1.12 8-9

Placement of Separate Audit Reports 1.13 10

Impact of non-finalisation of accounts 1.14 10

Performance of PSUs as per their latest

finalised accounts

1.15-1.18 10-13

Winding up of non-working PSUs 1.19-1.20 13-14

Accounts Comments 1.21-1.22 14-15

Response of the Government to Audit 1.23 16

Follow up action on Audit Reports 1.24 16

Discussion of Audit Reports by COPU 1.25 17

Compliance to Reports of Committee on

Public Undertakings (COPU)

1.26 17

Coverage of this Report 1.27 18

Disinvestment, Restructuring and Privatisation

of PSUs

1.28 18

CHAPTER–II: PERFORMANCE AUDIT

AND INFORMATION TECHNOLOGY

AUDIT

Himachal Pradesh State Forest

Development Corporation Limited

2.1

Executive Summary 19-20

Introduction 2.1.1 21

Organisational set up 2.1.2 21

Audit objectives 2.1.3 21

Scope of Audit 2.1.4 21-22

Audit Methodology 2.1.5 22

Audit Criteria 2.1.6 22

Financial Position and Working Results 2.1.7 23-24

Audit Findings 2.1.8-2.1.21 24-46

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Report No. 2 of 2016 (PSUs)

ii

Deficient budgetary control 2.1.8 24

Taking over of forest lots 2.1.9 25

Felling and conversion of trees 2.1.10 25-29

Transportation of timber 2.1.11 30

Payment of royalty 2.1.12 30-32

Sale of timber 2.1.13 32-37

Supply of fuel wood to Tribal areas 2.1.14 37-38

Resin 2.1.15 38-39

Rosin and Turpentine 2.1.16 39-41

Diversification of activities 2.1.17 41-42

Arbitration cases 2.1.18 42-43

Manpower deployment 2.1.19 43-44

Internal control 2.1.20 44-46

Corporate Governance 2.1.21 46

Conclusions and Recommendations 47

IT Audit of HT / LT Billing System of

Himachal Pradesh State Electricity Board

Limited

2.2

Executive Summary 48

Introduction 2.2.1 48-49

Salient features of the billing software 2.2.2 49

Scope of audit 2.2.3 49

Audit findings 2.2.4-2.2.10 49-61

System acquisition and implementation 2.2.5 49-53

Deficient mapping of business rules 2.2.6 53-56

Inadequacies in application functionality 2.2.7 56-57

IT Security 2.2.8 57-58

Business Continuity Planning 2.2.9 58-59

Miscellaneous 2.2.10 59-61

Conclusions and Recommendations 61-62

CHAPTER–III: AUDIT OF

TRANSACTIONS

GOVERNMENT COMPANIES

Himachal Pradesh Agro Industries

Corporation Limited

Avoidable payment 3.1 63-65

Himachal Pradesh State Civil Supplies

Corporation Limited

Distribution of LPG Cylinders 3.2 65-68

Himachal Pradesh State Electricity Board

Limited

Material Management and Inventory control in

Himachal Pradesh State Electricity Board

Limited

3.3 68-73

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Table of contents

iii

Injudicious contribution towards Employees’

Benevolent Fund

3.4 73-74

Undue favour to supplier 3.5 74-76

Undue favour to contractor 3.6 76-77

Undue favour to Industrial Consumer 3.7 77-79

Non levy of Low Voltage Supply Surcharge 3.8 79

Undue favour to the consumer 3.9 80-81

Interest loss due to delay in clearance of

cheques

3.10 81-82

Himachal Pradesh Power Corporation

Limited

Unfruitful investment on shelved project 3.11 82-84

Himachal Pradesh Tourism Development

Corporation Limited

Avoidable payment of Demand Charges 3.12 84-85

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Report No. 2 of 2016 (PSUs)

iv

APPENDICES

Appendix

No.

Particulars Reference to

Paragraph Page No.

1.1 Statement showing investments made

by State Government in PSUs whose

accounts are in arrears

1.11 87

1.2 Summarised financial position and

working results of Government

Companies and Statutory corporations

as per their latest finalised financial

statements / accounts

1.15 88-91

2.1.1 Financial position of the Company for

the period from 2010-11 to 2014-15

2.1.7.1 92

2.1.2 The detail of additional revenue could

not be earned due to deficient

classification system

2.1.13.2 93

2.1.3 Details of resin blazes received, royalty

paid, target of yield fixed, yield

obtained and shortfall in extraction for

the last five years ending 31 March

2015 (except FWD Chamba)

2.1.15 94

2.1.4 Details of loss incurred due to excess

process loss in the R&T Factory,

Bilaspur

2.1.16.2 95

2.1.5 The details of furnace oil consumed in

R&T Factory, Bilaspur during the last

five years ending March 2015

2.1.16.3 96

3.1 The details of purchases / consumption

during the three years ended 31 March

2014

3.3.2 97

3.2 Details of interest loss up to March

2015 on purchase of material without

requirement

3.3.3.3 98

3.3 Statement showing the detail of month-

wise energy bills issued, due / actual

date of payment and final amount

outstanding after forfeiture of

consumer’s security

3.9 99

3.4 Statement showing the detail of

avoidable payment of contract demand

charges for the period from July 2011 to

February 2015 in respect of Himachal

Bhawan, Delhi

3.12 100-102

Glossary of abbreviations 103-105

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v

PREFACE

This report deals with the results of test audit of Government companies

and Statutory corporations for the year ended March 2015.

The accounts of the Government Companies (including deemed to be

Government companies as per provisions of the Companies Act) are

audited by the Comptroller and Auditor General of India (CAG) under the

provisions of Section 619 of the Companies Act 1956 and Sections 139

and 143 of the Companies Act, 2013 and in respect of Statutory

Corporations as per provisions of their respective legislation.

Reports in relation to the accounts of a Government Company or

Corporation are submitted to the Government by CAG for laying before

State Legislature of Himachal Pradesh under the provisions of

Section 19-A of the Comptroller and Auditor General’s (Duties, Powers

and Conditions of Service) Act, 1971. In respect of Himachal Road

Transport Corporation which is a Statutory corporation, the CAG is the

sole Auditor. In respect of Himachal Pradesh Financial Corporation, he

has the right to conduct the audit of accounts in addition to the audit

conducted by the Chartered Accountants appointed by the Corporation.

The Separate Audit Reports on the Annual Accounts of all these

Corporations are forwarded separately to the State Government.

The instances mentioned in this Report are among those which came to

notice in the course of test audit during the year 2014-15 as well as those

which came to notice in earlier years, but could not be reported in the

previous Audit Reports, instances relating to the period subsequent to

2014-15 have also been included, wherever necessary.

The audit has been conducted in conformity with the Auditing Standards

issued by the Comptroller and Auditor General of India.

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vii

OVERVIEW

This Report contains 12 paragraphs (including two thematic paragraphs), one

IT Audit of HT / LT billing system of Himachal Pradesh State Electricity

Board Limited and one Performance Audit of Himachal Pradesh State Forest

Development Corporation Limited involving a financial effect of ` 241.75

crore relating to non / short recovery due to non compliance of

rules / regulations and terms & conditions of the contract agreements,

non / short levy of fixed demand charges, non payment of instalments of

royalty on due dates, shortfall of resin etc. Some of the major findings are

mentioned below:

1 Functioning of State Public Sector Undertakings

The State of Himachal Pradesh had 19 working PSUs (17 companies and two

Statutory corporations) and two non-working companies which employed

34,675 employees. As on 31 March 2015, the investment (capital and long-

term loans) in 21 PSUs was ` 9,872.17 crore. The total investment in State

PSUs, 99.20 per cent was in working PSUs and the remaining 0.80 per cent in

non-working PSUs. The thrust of PSU investment was mainly in power sector

which increased from 80.18 per cent to 86.82 per cent to the total investment

during 2010-11 (` 4,600.27 crore) to 2014-15 (` 8,571.20 crore). The total

investment consisted of 33.47 per cent as capital and 66.53 per cent as long-

term loans. The budgetary outgo which stood at ` 685.40 crore in 2010-11

increased to ` 1,018.60 crore in 2012-13, but decreased to ` 728.81 crore in

2013-14 and again increased to ` 1,189.98 crore in 2014-15.

(Paragraphs 1.1, 1.6, 1.7 and 1.8)

Arrears in finalisation of accounts

Eighteen working PSUs had arrears of 26 accounts as of September 2015. In

the absence of finalisation of accounts and their subsequent audit, it could not

be ensured whether the investments and expenditure incurred have been

properly accounted for and the purpose for which the amount was invested

was achieved or not and thus Government’s investment in such PSUs

remained outside the control of State Legislature.

(Paragraphs 1.10 and 1.11)

Performance of PSUs as per their latest finalised accounts

The turnover of working PSUs decreased from ` 4,969.59 crore in 2010-11 to

` 4,945.29 crore in 2012-13 due to less turnover in respect of HPSEBL and

HPMC and again increased from ` 5,952.79 crore in 2013-14 to ` 6,536.34

crore in 2014-15.

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Report No. 2 of 2016 (PSUs)

viii

During the year 2014-15, out of 19 working PSUs, seven PSUs earned profit

of ` 13.97 crore and 10 PSUs incurred loss of ` 469.97 crore which includes

three PSUs which prepared their accounts on a ‘No profit no loss basis’. One

working Government company (Beas Valley Power Corporation Limited) has

not prepared its profit and loss account whereas in respect of one working

PSU viz., Himachal Pradesh Road and Other Infrastructure Development

Corporation Limited, excess of expenditure over income is reimbursable by

the State Government. Out of seven PSUs earned profit, only one

company viz., Himachal Pradesh State Civil Supplies Corporation Limited

declared / paid a dividend of ` 0.35 crore at the rate of 10 per cent of its paid

up capital (` 3.51 crore) during 2013-14.

(Paragraphs 1.15, 1.16 and 1.18)

Disinvestment, Restructuring and Privatisation of PSUs

During the year 2014-15, there was no case of privatisation of Government

companies and Statutory corporations, however, one PSU (HPPCL) had

disinvested ` 550.00 crore equity to Himachal Pradesh Infrastructure

Development Board.

(Paragraph 1.28)

2.1 Performance audit of Himachal Pradesh State Forest

Development Corporation Limited

The Himachal Pradesh State Forest Development Corporation Limited was

incorporated (March 1974) under the Companies Act, 1956. The Company is

extracting timber / resin, selling timber and finished products extracted from

resin besides running Rosin and Turpentine (R&T) factories, wood based

industries and has also ventured into Eco tourism.

(Paragraph 2.1.1)

The Company incurred continuous losses during the last four years ended

March 2015 and its accumulated loss increased from ` 31.66 crore in 2010-11

to ` 52.75 crore in 2014-15.

(Paragraphs 2.1.7.1 and 2.1.7.2)

Felling and conversion of trees

Taking over of uneconomical lots which were in difficult areas in

contravention to the guidelines resulted in avoidable loss of ` 1.52 crore on

account of interest on royalty, extension fees, royalty paid on rotten trees etc.

(Paragraph 2.1.10.2)

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Overview

ix

Failure in getting the extraction work completed even after expiry of four to

eight years from scheduled completion period resulted in loss of ` 1.28 crore

on account of non-recovery of extension fee from contractor and loss of

interest on royalty paid besides deterioration of quality of extracted timber

lying in the forest for the past many years.

(Paragraph 2.1.10.3)

Payment of royalty

Due to non-payment of instalments of royalty on due dates, the Company had

to pay interest of ` 6.85 crore to the DoF during 2010-15.

(Paragraph 2.1.12.1)

Sale of timber

The comparison of rates of timber obtained in auction vis a vis market rates

during 2010-2015 showed the difference ranging between 60 and 105 per cent

which indicated that the Company is not receiving competitive rates in auction

and bidders are getting huge margin either due to limited competition or cartel

formation. Had the attempts been made to realise better sale rates through

wide publicity the Company could have earned additional revenue of around

` 18.00 crore on sale of deodar timber only (which constitutes 8.62 per cent of

total volume) after allowing a margin of 50 per cent to cover the selling

expenses and profit.

(Paragraph 2.1.13.1)

Grading of timber was being done at Sale Depots. Only 0.5 per cent was

graded ‘A’. There were no checks on the process of classification and

potential revenue loss assuming 25 per cent wrong classification works out to

` 71.64 crore.

(Paragraph 2.1.13.2)

Supply of fuel wood to tribal areas

Non-adjustment of ` 12.01 crore due from DoF on account of supply of fuel

wood out of royalty payable to DoF despite recommendations of the COPU

resulted in interest loss of ` 2.04 crore.

(Paragraph 2.1.14.1)

Extraction of resin

Against the targets of 2.78 lakh quintals, actual extraction of resin was

2.55 lakh quintals resulting in shortfall (ranging between 6.77 per cent and

9.60 per cent) of 0.23 lakh quintals of resin valued at ` 11.99 crore during the

last five years ending March 2015.

(Paragraph 2.1.15)

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Report No. 2 of 2016 (PSUs)

x

Disposal of arbitration cases

Failure in deciding 77 pending cases in a time bound manner by the officers of

the Company who were the arbitrators in these cases resulted in locking up of

Company’s funds amounting to ` 4.82 crore which included one recovery case

of ` 1.18 crore pending before the MD since September 2006.

(Paragraph 2.1.18.1)

2.2 IT Audit of HT / LT Billing System of Himachal Pradesh State

Electricity Board Limited

The IT Package awarded (May 2006) under Accelerated Power Development

Reform Programme (APDRP) with 90 per cent grant on turnkey basis was to

be completed by April 2008, however, the same was still under

implementation (March 2015). Meanwhile the APDRP was closed in March

2009 and before closure, the Company could spend only ` 3.22 crore and was

deprived from availing GoI grant amounting to ` 4.71 crore. Further, for

delay in completion the firm was liable to pay liquidated damages of ` 1.32

crore, but the Company recovered only ` 0.55 crore resulting in

short-recovery of ` 0.77 crore.

{Paragraphs 2.2.5 (i) and 2.2.5 (iv)}

Master data of consumers was incorrectly fed in the billing software resulting

in inadmissible allowance of Higher Voltage Supply Rebate (HVSR)

amounting to ` 40.63 lakh in 45 cases.

{Paragraph 2.2.5 (iii)}

Deficiencies in mapping of business rules resulted in revenue loss of ` 5.26

crore due to non-recovery, short recovery and incorrect assessment of various

energy charges from consumers.

{Paragraphs 2.2.6 (i), 2.2.6 (iii) and 2.2.6 (iv)}

The delay in implementation of application software in all the

Electrical Sub-divisions also resulted in revenue loss of ` 2.48 crore on

account of non-recovery / short recovery of Late Payment Surcharge, Low

Voltage Supply Surcharge and Demand charges from consumers due to

non-detection / calculation errors through manual process.

{Paragraphs 2.2.10 (ii) (a to c)}

3. Audit of Transactions

Transaction audit observations included in the Report highlight deficiencies in

the management of State Government Companies, which had serious financial

implications. Gist of the important audit observations is given below:

Failure of Himachal Pradesh State Electricity Board Limited to consider

the quantity of meters to be installed under RAPDRP works awarded on

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xi

turnkey basis before placement of purchase orders for other works not only

resulted in blockade of borrowed funds of ` 3.39 crore but also interest loss of

` 50.85 lakh. Further non placement of orders for full required / entitled

quantities of Steel Tubular Poles resulted in extra expenditure of ` 0.80 crore

on subsequent purchase at higher rates. Surplus and unserviceable store

valued at ` 5.84 crore stores was pending for final disposal due to

non-formation of condemnation committee in the respective circles.

(Paragraph 3.3)

The Himachal Pradesh State Electricity Board Limited extended undue

favour to its employees by contributing matching grant of ` 7.33 crore from

time to time towards employees benevolent fund though Employees

Benevolent Fund Rules does not provide for the same.

(Paragraph 3.4)

The Himachal Pradesh State Electricity Board Limited extended undue

favour to supplier by waving off LD of ` 0.97 crore out of ` 1.22 crore

deducted from his running bills as per the terms and conditions of the

purchase order and incurred an additional expenditure of ` 4.26 crore on

supply of diesel generated power.

(Paragraph 3.5)

The Himachal Pradesh Power Corporation Limited’s investment in

thermal power plant without any feasibility study coupled with selection of a

JV partner for execution of this plant who lack technical competence and

subsequent failure of the Company in initiating action as per the terms and

conditions of the MoU resulted in unfruitful investment of ` 3.98 crore.

(Paragraph 3.11)

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1

CHAPTER-1 FUNCTIONING OF STATE PUBLIC SECTOR UNDERTAKINGS

1.1 Introduction

The State Public Sector Undertakings (PSUs) consist of State Government

Companies and Statutory Corporations. The State PSUs are established to

carry out activities of commercial nature keeping in view the welfare of people

and occupy an important place in the State economy. As on 31 March 2015, in

Himachal Pradesh, there were 21 PSUs. Of these, one company1 was listed

(April 1995) on the Delhi stock exchange. During the year 2014-15, no PSU

was incorporated as well as closed down. The details of the State PSUs in

Himachal Pradesh as on 31 March 2015 are given below.

Table 1.1: Total number of PSUs as on 31 March 2015

Type of PSUs Working PSUs Non-working PSUs2 Total

Government

Companies3

17 2 19

Statutory Corporations 24 - 2

Total 19 2 21

The working PSUs registered a turnover of ` 6,536.34 crore as per their latest

finalised accounts as of September 2015. This turnover was equal to 6.84 per

cent of State Gross Domestic Product (GDP) for 2014-15. The working PSUs

incurred aggregate loss of ` 456.00 crore as per their latest finalised accounts

as of September 2015. They had employed 34,675 employees as at the end of

March 2015.

As on 31 March 2015, there were two non-working PSUs existing from last

seven to 15 years and having investment of ` 78.79 crore.

1.2 Accountability framework

The process of audit of Government companies is governed by respective

provisions of Section 139 and 143 of the Companies Act, 2013 (Act).

According to Section 2 (45) of the Act, Government company means any

company in which not less than fifty one per cent of the paid-up share capital

is held by the Central Government, or by any State Government or

1 Himachal Pradesh General Industries Corporation Limited.

2 Non-Working PSUs are those which have ceased to carry on their operations.

3 Government PSUs includes other Companies referred to in Section 139 (5) and

139 (7) of the Companies Act, 2013. 4 Himachal Pradesh Financial Corporation & Himachal Road Transport Corporation.

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Report No. 2 of 2016 (PSUs)

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Governments, or partly by the Central Government and partly by one or more

State Governments, and includes a company which is a subsidiary company of

such a Government company.

Further, as per sub-Section 7 of Section 143 of the Act, the Comptroller and

Auditor General of India (CAG) may, in case of any company covered under

sub-Section (5) or sub-Section (7) of Section 139, if considers necessary, by

an order, cause test audit to be conducted of the accounts of such Company

and the provisions of Section 19 A of the Comptroller and Auditor General’s

(Duties, Powers and Conditions of Service) Act, 1971 shall apply to the report

of such test Audit. Thus, a Government Company or any other Company

owned or controlled, directly or indirectly, by the Central Government, or by

any State Government or Governments or partly by Central Government and

partly by one or more State Governments is subject to audit by the CAG. An

audit of the financial statements of a Company in respect of the financial years

that commenced on or before 31 March 2014 shall continue to be governed by

the provisions of the Companies Act, 1956.

1.3 Statutory Audit

The financial statements of the Government companies (as defined in Section

2 (45) of the Companies Act, 2013) are audited by Statutory Auditors, who are

appointed by CAG as per the provisions of Section 139 (5) or (7) of the Act

which shall submit a copy of Audit Report to the CAG which among other

things, including financial statements of the Company under Section 143 (5)

of the Act. These financial statements are also subject to supplementary audit

conducted by CAG within sixty days from the date of receipt of the audit

report under the provisions of Section 143 (6) of the Act.

Audit of Statutory corporations is governed by their respective legislations.

Out of two statutory corporations5, CAG is the sole auditor for Himachal Road

Transport Corporation (HRTC). In respect of Himachal Pradesh Financial

Corporation (HPFC), the audit is conducted by Chartered Accountants and

supplementary audit by CAG.

1.4 Role of Government and Legislature

The State Government exercises control over the affairs of these PSUs through

its administrative departments. The Chief Executive and Directors to the

Board are appointed by the Government.

The State Legislature also monitors the accounting and utilisation of

Government investment in the PSUs. For this, the Annual Reports together

with the Statutory Auditors’ Reports and comments of the CAG, in respect of

State Government companies and Separate Audit Reports in case of Statutory

corporations are to be placed before the Legislature under Section 394 of the

Act or as stipulated in the respective Acts. The Audit Reports of CAG are

5 Himachal Pradesh Financial Corporation and Himachal Road Transport Corporation.

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Chapter I: Functioning of State Public Sector Undertakings

3

submitted to the Government under Section 19A of the CAG’s (Duties,

Powers and Conditions of Service) Act, 1971.

1.5 Stake of Government of Himachal Pradesh

The State Government has huge financial stake in these PSUs. This stake is of

mainly three types:

• Share Capital and Loans- In addition to the Share Capital

Contribution, State Government also provides financial assistance by

way of loans to the PSUs from time to time.

• Special Financial Support- State Government provides budgetary

support by way of grants and subsidies to the PSUs as and when

required.

• Guarantees- State Government also guarantees the repayment of loans

with interest availed by the PSUs from Financial Institutions.

1.6 Investment in State PSUs

As on 31 March 2015, the investment (capital and long-term loans) in 21

PSUs was ` 9,872.17 crore as per details given below.

Table 1.2: Total investment in PSUs

(`̀̀̀ in crore)

Type of

PSUs

Government Companies Statutory Corporations Grand

Total Capital Long

Term

Loans

Total Capital Long

Term

Loans

Total

Working

PSUs

2,601.56 6,286.92 8,888.48 683.86 221.04 904.90 9,793.38

Non-

working

PSUs

18.64 60.15 78.79 - - - 78.79

Total 2,620.20 6,347.07 8,967.27 683.86 221.04 904.90 9,872.17

As on 31 March 2015 of the total investment in State PSUs, 99.20 per cent

was in working PSUs and the remaining 0.80 per cent in non-working PSUs.

This total investment consisted of 33.47 per cent towards capital and 66.53

per cent in long-term loans. The investment has grown by 72.07 per cent from

` 5,737.15 crore (Capital: ` 2,661.46 crore and Long term loans: ` 3,075.69

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Report No. 2 of 2016 (PSUs)

4

crore) in 2010-11 to ` 9,872.17 crore (Capital: ` 3,304.06 crore and Long

term loans: ` 6,568.11 crore) in 2014-15 as shown in the graph below.

Chart 1.1: Total investment in PSUs

1.7 The sector wise summary of investments in the State PSUs as on

31 March 2015 is given below:

Table 1.3: Sector-wise investment in PSUs

Name of Sector Government

companies

Statutory

corporations

Total Investment

Working Non-

Working

Working (`̀̀̀ in crore)

Power 4 - - 4 8,571.20

Manufacturing 1 1 - 2 11.05

Finance 3 - 1 4 288.19

Service 4 - 1 5 717.92

Infrastructure 2 - - 2 55.82

Agriculture & Allied 3 1 - 4 227.99

Total 17 2 2 21 9,872.17

2,661.462,929.96 3,260.43 2,990.47

3,304.06

3,075.69

3,597.793,932.91

5,919.376,568.11

1000

2000

3000

4000

5000

6000

7000

8000

2010-11 2011-12 2012-13 2013-14 2014-15

Capital Long term loans

(` i

n c

rore

)

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Chapter I: Functioning of State Public Sector Undertakings

5

The investment in four significant sectors and percentage thereof at the end of

31 March 2011 and 31 March 2015 are indicated below in the bar chart.

Chart 1.2: Sector wise investment in PSUs

(Figures in brackets show the sector-wise percentage of investment to total investment)

The thrust of PSU investment was mainly in power sector which increased

from 80.18 per cent to 86.82 per cent to the total investment during 2010-11

(` 4,600.27 crore) to 2014-15 (` 8,571.20 crore). However, the investment in

manufacturing sector decreased from ` 14.55 crore to ` 11.05 crore and in

finance sector from ` 314.31 crore to ` 288.19 crore as on March 2015 in

comparison to March 2011.

1.8 Special support and returns during the year

The State Government provides financial support to PSUs in various forms

through annual budget. The summarised details of budgetary outgo towards

equity, loans, grants/ subsidies, loans written off and interest waived in respect

4,600.27 (80.18)

8,571.20 (86.82)

14.55 (0.25) 11.05 (0.11)

314.31 (5.48) 288.19 (2.92)

808.02 (14.09)1,001.73 (10.15)

-400.00

100.00

600.00

1,100.00

1,600.00

2,100.00

2,600.00

3,100.00

3,600.00

4,100.00

4,600.00

5,100.00

5,600.00

6,100.00

6,600.00

7,100.00

7,600.00

8,100.00

8,600.00

2010-11 2014-15

Power Manufacturing Finance Miscellaneous

( `̀̀̀ i

n c

rore

)

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of State PSUs are given below for three years ended 2014-15.

Table 1.4: Details regarding budgetary support to PSUs

(` in crore)

Sl.

No.

Particulars 2012-13 2013-14 2014-15

No. of

PSUs

Amount No. of

PSUs

Amount No. of

PSUs

Amount

1. Equity Capital outgo from

budget

6 303.23 6 261.77 7 283.38

2. Loans given from budget 1 5.00 1 49.20 2 119.15

3. Grants/Subsidy from budget 7 710.37 7 417.84 7 787.45

4. Total Outgo (1+2+3) 1,018.60 728.81 1,189.98

5. Waiver of loans/interest and

loans converted into equity

1 0.50 1 7.05 1 19.116

6. Guarantees issued 7 1,567.31 9 2,332.54 9 4,919.21

7. Guarantee Commitment 9 1,534.08 9 2,768.03 9 2,746.24

8. Guarantee fee 2 0.07 2 0.09 2 0.09

The details regarding budgetary outgo towards equity, loans and

grants / subsidies for past five years are given in a graph below.

Chart 1.3: Budgetary outgo towards Equity, Loans and Grants/Subsidies

The budgetary support in the form of equity, loans and grants / subsidies by

the State Government during the years 2010-11 to 2014-15 showed a varying

trend. The budgetary outgo which stood at ` 685.40 crore in 2010-11

increased to ` 1,018.60 crore in 2012-13, but decreased to ` 728.81 crore in

6 The State Government has converted loans into equity during 2013-14 in respect

HPSEBL, but the Company has not finalised its account for the year 2013-14.

685.40722.69

1,018.60

728.81

1,189.98

0100200300400500600700800900

100011001200130014001500

2010-11 2011-12 2012-13 2013-14 2014-15

Budgetary outgo towards Equity, Loans and Grants/Subsidies

(` i

n c

rore

)

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Chapter I: Functioning of State Public Sector Undertakings

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2013-14 and again increased to ` 1,189.98 crore in 2014-15. The increase was

mainly due to equity, loans and grants / subsidies invested / released to

Himachal Pradesh Road and Other Infrastructure Development Corporation

Limited (HPRIDC), Himachal Pradesh State Electricity Board Limited

(HPSEBL), Himachal Pradesh Power Corporation Limited (HPPCL),

Himachal Pradesh Power Transmission Corporation Limited (HPPTCL) and

HRTC.

In order to enable PSUs to obtain financial assistance from Banks and

Financial Institutions, State Government gives guarantee for which the

guarantee fee is being charged from the PSUs. This fee varies from zero

per cent (Welfare Companies) to one per cent as decided by the State

Government depending upon the loanees. During 2014-15, the Government

had guaranteed loans aggregating ` 4,919.21 crore obtained by nine PSUs.

The guarantee commitment decreased to ` 2,746.24 crore (nine PSUs) in

2014-15 from ` 2,768.03 crore (nine PSUs) in 2013-14. Further, two PSUs7

paid guarantee fee to the tune of ` 0.09 crore during 2014-15.

The increase in Grants / Subsidies during the year 2014-15 was mainly due to

increase in grants / subsidies in respect of HPRIDC (` 41.44 crore), Himachal

Pradesh State Electricity Board Limited (` 311.46), and HRTC (` 10.00

crore). The increase in equity during 2014-15 was mainly due to increase in

equity in respect of HPPTCL (` 17.95 crore). Further, the increase in

Guarantees issued / Guarantee commitment during 2014-15 was due to

guarantees given by the State Government on loans raised by State PSUs.

1.9 Reconciliation with Finance Accounts

The figures in respect of equity, loans and guarantees outstanding as per

records of State PSUs should agree with that of the figures appearing in the

Finance Accounts of the State. In case the figures do not agree, the concerned

PSUs and the Finance Department should carry out reconciliation of

differences. The position in this regard as at 31 March 2015 is stated below.

Table 1.5: Equity, loans, guarantees outstanding as per finance accounts vis a vis

records of PSUs

(` in crore)

Sr.

No.

Outstanding in

respect of

Amount as per Finance

Accounts

Amount as per

records of PSUs

Difference

1. Equity 1,503.65 1,643.74 140.09

2. Loans 423.68 2,226.43 1,802.75

3. Guarantees 2,687.20 2,746.24 59.04

7 Himachal Pradesh Horticultural Produce Marketing and Processing Corporation

Limited and Himachal Pradesh State Handicrafts and Handloom Corporation

Limited.

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Audit observed that the differences occurred in respect of nine PSUs during

2014-15 and some of the differences were pending reconciliation since

2009-10 (HPFC). The difference in guarantees was also observed in respect of

four PSUs viz., Himachal Pradesh Horticultural Produce Marketing and

Processing Corporation Limited (HPMC), Himachal Pradesh Minorities

Finance and Development Corporation, Himachal Pradesh State Handicrafts

and Handloom Corporation Limited (HPSH&HCL) and HPFC. The

Government and the PSUs should take concrete steps to reconcile the

differences in a time-bound manner. The concerned administrative

departments, PSUs and Finance Department were requested

(10 September 2015) to take necessary action to reconcile the differences.

1.10 Arrears in finalisation of accounts

The financial statements of the companies for every financial year are required

to be finalised within six months from the end of the relevant financial year

i.e. by September end in accordance with the provisions of Section 96 (1) of

the Act. Failure to do so, may attract penal provisions under Section 99 of the

Act. Similarly, in case of statutory corporations, their accounts are finalised,

audited and presented to the Legislature as per the provisions of their

respective Acts.

The table below provides the details of progress made by working PSUs in

finalisation of accounts as of 30 September 2015.

Table 1.6: Position relating to finalisation of accounts of working PSUs

Sl.

No.

Particulars 2010-11 2011-12 2012-13 2013-14 2014-15

1 Number of Working

PSUs / other companies

19 19 19 19 19

2. Number of accounts

finalised during the year

21 15 15 16 16

3. Number of accounts in

arrears

12 16 20 23 26

4. Number of Working

PSUs with arrears in

accounts

10 10 12 15 18

5. Extent of arrears

(numbers in years)

1 to 2

years

1 to 2

years

1 to 3

years

1 to 3

years

1 to 3

years

It can be observed that the number of accounts in arrears has increased from

12 in 2010-11 to 26 in 2014-15. The extent of arrears of accounts also

increased from one to two years in 2010-11 to one to three years in 2014-15.

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Chapter I: Functioning of State Public Sector Undertakings

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Similarly, out of two Statutory corporations, HPFC has finalised its accounts

up to date whereas Himachal Road Transport Corporation has finalised its

accounts up to 2013-14 as of 30 September 2015.

The administrative departments have the responsibility to oversee the activities

of these entities and to ensure that the accounts are finalised and adopted by

these PSUs within the prescribed period. Though the concerned administrative

departments were informed every quarter by Audit, of the arrears in

finalisation of accounts, no remedial measures were taken. As a result of this,

the net worth of these PSUs could not be assessed in audit. The matter of

arrears in accounts was also taken up (October 2015) with the Chief

Secretary / Director, Institutional Finance and Public Enterprises to expedite

clearance of backlog of arrears in accounts in a time bound manner, however,

no improvement has been noticed so far.

1.11 The State Government had invested ` 1,239.45 crore in 11 PSUs

{equity: ` 330.78 crore (7 PSUs), loans: ` 102.62 crore (one PSU) and grants

` 806.05 crore (7 PSUs)} during the years for which accounts have not been

finalised as detailed in Appendix 1.1. In the absence of finalisation of

accounts and their subsequent audit, it could not be ensured whether the

investments and expenditure incurred have been properly accounted for and

the purpose for which the amount was invested was achieved or not and thus

Government’s investment in such PSUs remained outside the control of

State Legislature.

1.12 In addition to above, as on 30 September 2015, there was arrears in

finalisation of accounts by non-working PSUs. Out of two non-working

PSUs, Himachal Worsted Mills Limited was in the process of liquidation

whose accounts were finalised up to 2000-01 and the Agro Industrial

Packaging India Limited had finalised its accounts up to 2013-14.

Table 1.7: Position relating to arrears of accounts in respect of non-working

PSUs

Name of non-working company Period for which

accounts were in

arrears

No. of years for which

accounts were in arrears

Himachal Worsted Mills Limited - -

Agro Industrial Packaging India

Limited

2014-15 1

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1.13 Placement of Separate Audit Reports

The position depicted below show the status of placement of Separate Audit

Reports (SARs) issued by the CAG (up to 30 September 2015) on the

accounts of Statutory Corporations in the Legislature.

Table 1.8: Status of placement of SARs in Legislature

Sl.

No.

Name of statutory

corporation

Year up to which

SARs placed in

Legislature

Year for which SARs not placed

in Legislature

Year of

SAR

Date of issue to the

Government

1. Himachal Pradesh

Financial

Corporation

2013-14 2014-15 29.09.2015

2. Himachal Road

Transport

Corporation

2013-14 2014-15 Accounts yet to be

finalised.

1.14 Impact of non-finalisation of accounts

As pointed out above (Para 1.10 and 1.12), the delay in finalisation of

accounts may also result in risk of fraud and leakage of public money apart

from violation of the provisions of the relevant statues. In view of the above

state of arrears of accounts, the actual contribution of PSUs to the State GDP

for the year 2014-15 could not be ascertained for which the accounts were in

arrear (2012-13 to 2014-15) and their contribution to State exchequer was also

not reported to the State Legislature.

It is, therefore, recommended that:

• The Government may set up a suitable monitoring mechanism to

oversee the clearance of arrears and set the targets for individual

companies.

• The Government may consider outsourcing the work relating to

preparation of accounts wherever the staff is inadequate or lacks

expertise.

1.15 Performance of PSUs as per their latest finalised accounts

The financial position and working results of working Government companies

and Statutory corporations are detailed in Appendix 1.2. A ratio of PSU

turnover to State GDP shows the extent of PSU activities in the State

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Chapter I: Functioning of State Public Sector Undertakings

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economy. Table below provides the details of working PSUs turnover and

State GDP for a period of five years ending 2014-15.

Table 1.9: Details of working PSUs turnover vis-a vis State GDP

(`̀̀̀ in crore)

Particulars 2010-11 2011-12 2012-13 2013-14 2014-15

Turnover8 4,969.59 4,990.22 4,945.29 5,952.79 6,536.34

State GDP 56,980 66,448 76,259 85,841 95,587

Percentage of Turnover to

State GDP

8.72 7.51 6.48 6.93 6.84

The turnover of working PSUs decreased from ` 4,969.59 crore in 2010-11 to

` 4,945.29 crore in 2012-13 due to less turnover in respect of HPSEBL and

HPMC and again increased from ` 5,952.79 crore in 2013-14 to ` 6,536.34

crore in 2014-15. The percentage of turnover to State GDP also decreased

from 8.72 in 2010-11 to 6.84 in 2014-15.

1.16 Overall losses incurred by State working PSUs during 2010-11 to

2014-15 are given below in a bar chart.

Chart 1.4: Loss of working PSUs

(Figures in brackets show the number of working PSUs which incurred losses in

respective years)

During 2010-11 to 2013-14, overall losses incurred by the PSUs increased

from ` 199.24 crore to ` 646.70 crore but slightly decreased to ` 469.97 crore

in 2014-15. During the year 2014-15, out of 19 working PSUs, seven PSUs

earned profit of ` 13.97 crore and 10 PSUs incurred loss of ` 469.97 crore

8 Turnover as per the latest finalised accounts as of 30 September.

199.24

240.42

425.16

646.70

469.97

0

100

200

300

400

500

600

700

800

2010-11 2011-12 2012-13 2013-14 2014-15

Overall loss incurred by working PSUs during the year

(` i

n c

rore

)

(8)

(7)

(6)

(6)

(10)

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which includes three PSUs9 which prepared their accounts on a ‘No profit no

loss basis’. One working Government company (Beas Valley Power

Corporation Limited) has not prepared its profit and loss account whereas in

respect of one working PSU viz., Himachal Pradesh Road and Other

Infrastructure Development Corporation Limited, excess of expenditure over

income is reimbursable by the State Government. The major contributors to

profit were made by Himachal Pradesh General Industries Corporation

Limited (` 4.02 core) and Himachal Pradesh State Civil Supplies Corporation

Limited (` 3.99 crore). The heavy losses were incurred by Himachal Pradesh

State Electricity Board Limited (` 340.28 crore), Himachal Road Transport

Corporation (` 83.27 crore), Himachal Pradesh State Forest Development

Corporation Limited (` 9.11 crore) and Himachal Pradesh Horticultural

Produce Marketing and Processing Corporation Limited (` 6.96 crore).

1.17 Some other key parameters of PSUs are given below:

Table 1.10: Key Parameters of State PSUs

(`̀̀̀ in crore)

Particulars 2010-11 2011-12 2012-13 2013-14 2014-15

Return on Capital

Employed (per cent)

16.40 (-)25.17 (-)241.16 (-)342.76 17.77

Debt 3,075.69 3,597.79 3,932.91 5,919.37 6,568.11

Turnover10

4,964.59 4,990.22 4,945.29 5,952.79 6,536.34

Debt/ Turnover Ratio 0.62:1 0.72:1 0.80:1 0.99:1 1:1

Interest Payments 207.13 199.50 163.24 280.37 473.82

Accumulated Losses 1,286.19 1,360.75 1,875.73 2,492.97 2,951.26

Return on capital employed decreased from `̀̀̀ 16.40 crore in 2010-11 to

(-) `̀̀̀ 342.76 crore in 2013-14 and increased to `̀̀̀ 17.77 crore in 2014-15. Debt-

Turnover Ratio increased from 0.62:1 in 2010-11 to 1:1 in 2014-15 which

further increased in interest burden as well as losses of PSUs. The

accumulated losses which were ` 1,286.19 crore in 2010-11 increased to

` 2,951.26 crore in 2014-15.

1.18 The State Government had formulated (April 2011) a dividend policy

under which all profit making PSUs (except those in welfare and utility sector)

are required to pay a minimum return of five per cent on the paid up capital

contributed by the State government subject to a ceiling of 50 per cent of

profit after tax. As per their latest finalised accounts, seven PSUs earned an

aggregate profit of ` 13.97 crore out of which only one company viz.,

Himachal Pradesh State Civil Supplies Corporation Limited declared / paid a

9 Himachal Backward Classes Finance and Development Corporation, Himachal

Pradesh Mahila Vikas Nigam and Himachal Pradesh Minorities Finance and

Development Corporation. 10

Turnover of working PSUs as per the latest finalised accounts as of 30 September.

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Chapter I: Functioning of State Public Sector Undertakings

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dividend of ` 0.35 crore at the rate of 10 per cent of its paid up capital

(` 3.51 crore) during 2013-14. A minimum dividend of ` 1.00 crore was not

yet (September 2015) paid by the three PSUs (Himachal Pradesh State

Electronics Development Corporation Limited, Himachal Pradesh General

Industries Corporation Limited and HPSH&HCL).

1.19 Winding up of non-working PSUs

There were two non-working PSUs (Companies) as on 31 March 2015. Of

these, one PSU has commenced its liquidation process. The numbers of non-

working companies at the end of each year during past five years are given

below.

Table 1.11: Non working PSUs

Particulars 2010-11 2011-12 2012-13 2013-14 2014-15

No. of non-working

companies

3 3 2 2 2

No. of non-working

corporations

- - - - -

Total 3 3 2 2 2

Since the non-working PSUs are not contributing to the State economy and

meeting the intended objectives, therefore, these PSUs may be considered

either to be closed down or revived. During 2014-15, one non-working PSU

Agro Industrial Packaging India Limited (AIPIL) incurred an expenditure of

` 0.16 crore on employee benefits. Against above expenditure, the Company

received grant-in-aid of ` 0.11 crore and ` 0.05 crore was met out of previous

unutilised grant in aid.

1.20 The stages of closure in respect of non-working PSUs are given below.

Table 1.12: Closure of non working PSUs

Sl.

No.

Particulars Companies Statutory

Corporations

Total

1. Total No. of non-working PSUs 2 - 2

2. Of (1) above, the No. under:

(a) liquidation by Court (liquidator

appointed)

- - -

(b) Voluntary winding up (liquidator

appointed)

1 - 1

(c) Closure, i.e. closing orders/ instructions

issued but liquidation process not yet

started.

1 - 1

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During the year 2014-15, no company was finally wound up. The process of

voluntary winding up under the Companies Act is much faster and needs to be

adopted / pursued vigorously. The Government may make a decision

regarding winding up of one non-working PSU (AIPIL) where no decision

about their continuation or otherwise has been taken after it has become

non-working.

1.21 Accounts Comments

Fifteen working companies forwarded their audited 16 accounts to Principal

Accountant General from October 2014 to September 2015. Of these, 15

accounts of 14 companies were selected for supplementary audit. The audit

reports of statutory auditors appointed by CAG and the supplementary audit of

CAG indicate that the quality of maintenance of accounts needs to be

improved substantially. The details of aggregate money value of comments of

statutory auditors and CAG are given below.

Table 1.13: Impact of audit comments on working Companies

(Amount ` in crore)

Sl.

No.

Particulars 2012-13 2013-14 2014-15

No. of

accounts

Amount No. of

accounts

Amount No. of

accounts

Amount

1. Decrease in

profit

3 32.81 5 92.42 4 21.87

2. Increase in

loss

2 370.13 4 636.69 5 2,105.11

3. Decrease in

loss

1 0.63 - - 2 2.22

4. Increase in

profit

2 1.06 1 0.85 - -

Total: 8 404.63 10 729.96 11 2,129.20

5 Non-

disclosure of

material

facts

- - - - 2 19.64

6 Errors of

classifica-

tion

- - - - 2 4.47

It can be seen from above that impact of audit comments on ‘increase in

profit / loss’ or ‘decrease in profit / loss’ increased from ` 404.63 crore in

2012-13) to ` 2,129.20 crore in 2014-15 which shows that quality of

maintenance of accounts degraded year after year. The major impact of

comments of the CAG and Statutory Auditors were on the accounts of the

HPSEBL (2012-13) by ` 1,977.60 crore and decrease in profit by

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` 12.62 crore in respect of Himachal Pradesh State Civil supplies Corporation

Limited (2013-14). The audit reports of Statutory auditors appointed by the

CAG and the supplementary audit of the CAG indicates that the quality of

maintenance of accounts needs to be improved substantially.

Out of 16 accounts (15 companies) received for audit between October 2014

and September 2015, the Statutory Auditors had certified given adverse

certificates (which means that accounts do not reflect a true and fair position)

for five accounts and disclaimers (meaning the auditors are unable to form an

opinion on accounts) for one account (HPSEBL). In addition to above, the

CAG gave adverse comments on the accounts of HPSCSCL for the year

2013-14 and no disclaimer comments on accounts have been issued during

supplementary audit. Further, qualified reports containing comments have

been issued in respect of six companies, non-review certificate has been given

in respect of one company and nil comments have been issued in respect of

two companies. The compliance of companies with the Accounting Standards

remained poor as there were 67 instances of non-compliance in 13 accounts

during the year.

1.22 Similarly, two working Statutory Corporations forwarded their two

accounts to PAG during the period from October 2014 to September 2015. Of

these, one accounts of one Statutory Corporation pertained to sole audit by

CAG which was completed. Of the remaining accounts, HPFC’s accounts

were selected for supplementary audit. The Audit Reports of Statutory

Auditors and the sole / supplementary audit of CAG indicate that the quality of

maintenance of accounts needs to be improved substantially. The details of

aggregate money value of comments of statutory auditors and CAG are given

below.

Table 1.14: Impact of audit comments on Statutory Corporations

(Amount ` in crore)

Sl.

No.

Particulars 2012-13 2013-14 2014-15

No. of

accounts

Amount No. of

accounts

Amount No. of

accounts

Amount

1. Increase in

loss

2 70.32 2 0.47 2 41.60

2 Non-

disclosure of

material facts

- - - - 1 5.27

It can be seen that impact of audit comments on ‘increase in loss’ was

` 70.32 crore in 2012-13 and ` 41.60 crore in 2014-15. The audit reports of

Statutory auditors and supplementary audit by the CAG indicates that the

quality of maintenance of accounts needs to be improved.

During the period from October 2014 to September 2015, out of two accounts

received, the Statutory auditors had given qualified certificates in respect of

HPFC and in respect of HRTC, CAG is sole auditor.

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1.23 Response of the Government to Audit

Performance Audits and Paragraphs

For the Report of the Comptroller and Auditor General of India for the year

ended 31 March 2015, one performance audit, one Information Technology

(IT) Audit and 12 audit paragraphs involving ` 241.75 crore were issued to

the Additional Chief Secretaries / Principal Secretaries of the respective

Departments with request to furnish replies within six weeks. However,

replies in respect of one Performance Audit, one IT Audit and six compliance

audit paragraphs were awaited from the State Government (October 2015).

1.24 Follow up action on Audit Reports

Replies outstanding

The Report of the Comptroller and Auditor General of India (CAG) represents

the culmination of the process of audit scrutiny. It is, therefore, necessary that

they elicit appropriate and timely response from the executive. The Finance

Department, Government of Himachal Pradesh issued (February 1994)

instructions to all Administrative Departments to submit replies / explanatory

notes to paragraphs / reviews included in the Audit Reports of the CAG of

India within a period of three months of their presentation to the Legislature,

in the prescribed format without waiting for any questionnaires from the

Committee on Public Undertakings (COPU).

Table No.1.15: Explanatory notes not received as on 30 September 2015

Year of the

Audit Report

on PSUs

(Economic

Sector)

Date of

placement of

Audit Report

in the State

Legislature

Total Performance

audits (PAs) and

Paragraphs in the

Audit Report

Number of PAs /

Paragraphs for

which explanatory

notes were not

received

PAs Paragraphs PAs Paragraphs

2012-13 February 2014 1 10 1 2

2013-14 April 2015 2 12 1 6

Total 3 22 2 8

From the above, it could be seen that out of 25 paragraphs / performance

audits, explanatory notes to 10 performance audits / paragraphs in respect of

two departments, which were commented upon, were awaited

(September 2015).

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1.25 Discussion of Audit Reports by COPU

The status as on 30 September 2015 of Performance Audits and paragraphs

that appeared in Audit Reports on Public Sector Undertakings (Economic

Sector) and discussed by the Committee on Public Undertakings

(COPU) was as under.

Table No.1.16: Performance audits / Paras appeared in Audit Reports vis a vis

discussed as on 30 September 2015

Period of Audit Report Number of reviews / paragraphs

Appeared in Audit Reports Paras discussed

PAs Paragraphs PAs Paragraphs

2009-10 2 11 1 11

2010-11 1 15 0 15

2011-12 1 13 0 4

2012-13 2 12 0 2

2013-14 1 10 0 0

Total 7 61 1 32

1.26 Compliance to Reports of Committee on Public Undertakings (COPU)

Action Taken Notes (ATN) to 22 paragraphs (79 recommendations)

pertaining to 16 Reports of the COPU presented to the State Legislature

between April 2013 and March 2015 had not been received (September 2015)

as indicated below:

Table No.1.17: Compliance to COPU Reports

Year of the

COPU

Report

Total

number of

COPU

Reports

Total no. of

recommendations in

COPU Report

Total

number of

COPU

Reports

No. of

recommendations

where ATNs not

received

2013-14 10 25 5 12

2014-15 13 69 11 67

Total 23 94 16 79

These Reports of COPU contained recommendations in respect of paragraphs

pertaining to five departments, which appeared in the Reports of the CAG of

India for the years 2005-06 to 2010-11.

It is recommended that the Government may ensure: (a) sending of replies to

inspection reports / draft paragraphs / performance audits and ATNs on the

recommendations of COPU as per the prescribed time schedule; (b) recovery

of loss / outstanding advances / overpayments within the prescribed period;

and (c) revamping of the system of responding to audit observations.

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1.27 Coverage of this Report

This Report contains one Performance Audit on the working of Himachal

Pradesh State Forest Development Corporation Limited, one IT audit of HT /

LT billing system of HPSEBL and 12 paragraphs including two thematic audit

involving a financial effect of ` 241.75 crore.

1.28 Disinvestment, Restructuring and Privatisation of PSUs

During the year 2014-15, there was no case of privatisation of Government

companies and Statutory corporations, however, one PSU (HPPCL) had

disinvested ` 550.00 crore equity to Himachal Pradesh Infrastructure

Development Board. The State Government has not prepared any policy to

disinvest the Government equity invested in State PSUs.

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CHAPTER-II

Performance Audit and Information Technology Audit relating to

Government Companies

2.1 Himachal Pradesh State Forest Development Corporation

Limited

Executive Summary

Introduction

The Himachal Pradesh State Forest Development Corporation Limited was

incorporated (March 1974) under the Companies Act, 1956. The Company is

extracting timber / resin, selling timber and finished products extracted from

resin besides running Rosin and Turpentine (R&T) factories, wood based

industries and has also ventured into Eco tourism.

(Paragraph 2.1.1)

The Company incurred continuous losses during the last four years ended

March 2015 and its accumulated loss increased from ` 31.66 crore in 2010-11

to ` 52.75 crore in 2014-15.

(Paragraphs 2.1.7.1 and 2.1.7.2)

Felling and conversion of trees

Taking over of uneconomical lots which were in difficult areas in contravention

to the guidelines resulted in avoidable loss of ` 1.52 crore on account of interest

on royalty, extension fees, royalty paid on rotten trees etc.

(Paragraph 2.1.10.2)

Failure in getting the extraction work completed even after expiry of four to

eight years from scheduled completion period resulted in loss of ` 1.28 crore

on account of non-recovery of extension fee from contractor and loss of interest

on royalty paid besides deterioration of quality of extracted timber lying in the

forest for the past many years.

(Paragraph 2.1.10.3)

Payment of royalty

Due to non-payment of instalments of royalty on due dates, the Company had to

pay interest of ` 6.85 crore to the DoF during 2010-15.

(Paragraph 2.1.12.1)

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Sale of timber

The comparison of rates of timber obtained in auction vis a vis market rates

during 2010-2015 showed the difference ranging between 60 and 105 per cent

which indicated that the Company is not receiving competitive rates in auction

and bidders are getting huge margin either due to limited competition or cartel

formation. Had the attempts been made to realise better sale rates through wide

publicity the Company could have earned additional revenue of around ` 18.00

crore on sale of deodar timber only (which constitutes 8.62 per cent of total

volume) after allowing a margin of 50 per cent to cover the selling expenses

and profit.

(Paragraph 2.1.13.1)

Grading of timber was being done at Sale Depots. Only 0.5 per cent was

graded ‘A’. There were no checks on the process of classification and potential

revenue loss assuming 25 per cent wrong classification works out to

` 71.64 crore.

(Paragraph 2.1.13.2)

Supply of fuel wood to tribal areas

Non-adjustment of ` 12.01 crore due from DoF on account of supply of fuel

wood out of royalty payable to DoF despite recommendations of the COPU

resulted in interest loss of ` 2.04 crore.

(Paragraphs 2.1.14.1)

Extraction of resin

Against the targets of 2.78 lakh quintals, actual extraction of resin was

2.55 lakh quintals resulting in shortfall (ranging between 6.77 per cent and

9.60 per cent) of 0.23 lakh quintals of resin valued at ` 11.99 crore during the

last five years ending March 2015.

(Paragraph 2.1.15)

Disposal of arbitration cases

Failure in deciding 77 pending cases in a time bound manner by the officers of

the Company who were the arbitrators in these cases resulted in locking up of

Company’s funds amounting to ` 4.82 crore which included one recovery case

of ` 1.18 crore pending before the MD since September 2006.

(Paragraph 2.1.18.1)

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2.1.1 Introduction

The Himachal Pradesh State Forest Development Corporation Limited was

incorporated (March 1974) under the Companies Act, 1956. The Company is

extracting timber / resin, selling timber and finished products extracted from

resin besides running Rosin and Turpentine (R&T) factories, wood based

industries and has also ventured into Eco tourism.

2.1.2 Organisational Set up

The affairs of the Company are managed by the Board of Directors (BoD)

consisting of not less than two and more than fifteen (as per Companies Act,

2013) Directors including the Chairman, Vice Chairman and the Managing

Director. The Managing Director (MD) is the Chief Executive of the Company

who is assisted by the Executive Director, Financial Advisor, Company

Secretary and three Directors (North, South and Marketing).

2.1.3 Audit objectives

Audit objectives of the Performance Audit were to assess whether:

• felling, conversion and transportation of converted timber are awarded

and executed expeditiously;

• the payment of royalty has been computed and paid to the Government

as per prescribed rates and time schedule;

• the extraction, processing and marketing of resins were done as per the

prescribed time schedule and penalty recovered in cases of shortfall;

• marketing of timber and forest produce were arranged at competitive

rates and collection of revenue was systematic;

• diversification of its activities were profitable;

• manpower deployment was managed efficiently; and

• there was effective internal control and monitoring system in place.

2.1.4 Scope of audit

Performance audit of felling and conversion of trees by the Company was

included in the Audit Report (Commercial) for the year ended March 2007

(Para 2.1) which was discussed by the Committee on Public Undertakings in

July 2013. The recommendations thereon were presented in the Vidhan Sabha

vide its 26th

Report on 8 December 2014 and action taken notes thereon were

awaited (May 2015). The recommendations of the COPU have been taken into

consideration while finalising this report.

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The Company has 14 Forest Working Divisions1(FWD), eight Himkashth Sale

Depots (HSDs)2 managed by the Divisional / Depot Managers, two wood based

industries at Hamirpur and Shamshi (Kullu), Eco tourism unit at Narkanda

besides two R&T factories3 managed by the General Managers. The

performance audit on the operations of the Company for five years from

2010-11 to 2014-15 was conducted between January and June 2015. The audit

findings included test check of records of the corporate office, two Directorates

(North and Marketing), seven4 forest working divisions out of total 14, R&T

Factory at Bilaspur, two sale Depots5, eco-tourism unit, Narkanda and wood

based industry at Shamshi. The sample selected for audit were based on random

selection covering high & low lying areas of operation.

2.1.5 Audit Methodology

The audit objectives, audit criteria and scope of performance audit were

discussed in an entry conference held on 07 May 2015 with the Deputy

Secretary (Forests) Government of Himachal Pradesh, Managing Director of

the Company and Additional Principal Chief Conservator of Forest (Pr. CCF).

Audit findings were issued to the State Government / Management in the form

of draft report for their comments on 10.08.2015. Exit conference was held on

02 November 2015 and the replies of the Management received on 6 and

23 October 2015 have been incorporated suitably.

2.1.6 Audit Criteria

The criteria adopted for achievement of audit objectives were derived from the

following sources:

• action plan and guidelines issued by the Company;

• Procedure and Instructions for the Timber Extraction Works and

Working of HSD;

• instructions and guidelines for the extraction of resin as laid down in

Manual of Resin Tapping;

• Agenda / Minutes of BoD and Pricing Committee meetings; relating to

payment of royalty and taxes to the Government;

• Indian Forest Act, 1927 and Himachal Pradesh Forest Produce

(Regulation of Trade) Act, 1982;

• Companies Act, 1956; H.P. VAT Act, 2005 and Labour / Commercial

Laws; and the Arbitration Act, 1940.

1 FWDs: Shimla, Sawra, Chopal, Solan, Nahan, Rampur, Dharamshala, Chamba, Mandi,

Sundernagar, Kullu, Fatehpur, Hamirpur and Una. 2 HSDs: Baddi, Mantaruwala, Dhanotu, Nurpur, Bhadroya, Swarghat, Udaipur and

Shamshi. 3 Bilaspur and Nahan.

4 FWDs: Shimla, Chopal, Sawra, Kullu, Rampur, Sundernagar and Dharamshala.

5 HSDs: Baddi and Nurpur.

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Chapter II: Performance Audit

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2.1.7 Financial Position and Working Results

2.1.7.1 Financial Position

The Company had finalised its accounts upto the year 2012-13, figures for the

years 2013-14 and 2014-15 are provisional. Financial position of the Company

for the five years ended March 2015 is given in Appendix 2.1.1. It would be

seen from details given in the Appendix that accumulated loss increased from

` 31.66 crore in 2010-11 to ` 52.75 crore in 2014-15.

2.1.7.2 Working Results

The working results of the Company for the five years ended 31 March 2015

were as under:

Table-2.1.1

((((`̀̀̀ in crore)

Particulars 2010-11 2011-12 2012-13 2013-14 Provisional

2014-15 Provisional

Income

Sale of material 164.23 142.52 139.96 178.13 168.42

Other income 12.52 13.67 14.20 11.46 11.14

Total income 176.75 156.19 154.16 189.59 179.56

Expenditure

Cost of sales6 148.62 150.88 150.92 179.27 170.54

Administrative Expenses 13.88 9.48 12.35 14.03 13.11

Total expenditure 162.50 160.36 163.27 193.30 183.65

Profit(+)/Loss(-) before tax (+)14.25 (-)4.17 (-)9.11 (-)3.71 (-) 4.09

The above working results showed that the Company had incurred continuous

losses during the last four years ended March 2015 and total income of the

Company decreased constantly from ` 176.75 crore in 2010-11 to ` 154.16

crore in 2012-13 which increased to ` 189.59 crore in 2013-14 and decreased to

` 179.56 crore in 2014-15. The increase in income during 2013-14 was mainly

due to increase in sale of rosin and turpentine oil of ` 45.04 crore during

2013-14 as compared to previous year. Against this, total expenditure of the

Company increased regularly from ` 160.36 crore in 2011-12 to ` 193.30 crore

in 2013-14 mainly due to increase in extraction cost and employee cost and was

reduced to ` 183.65 crore during 2014-15. The income earned during 2011-12

to 2014-15 was not sufficient to cover its expenditure, consequently the

Company incurred losses during these years. Besides other reasons of losses as

analysed during performance audit are discussed in audit findings given in the

succeeding paragraphs.

6 Cost of sales include – expenses on Royalty, extraction, manual carriage, loading /

unloading, stacking, transportation and salary / wages.

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The Management stated (October 2015) that the efforts are being taken to

improve the financial position and working results of the Company.

Audit Findings

2.1.8 Deficient budgetary control

The Company was required to prepare financial budget, its approval from BoD

and despatch to field units well before the commencement of each financial

year.

It was noticed (March 2015) that the Company did not prepare financial budget

well before the commencement of each financial year. The delay in approval of

budget by the BoD ranged between five to ten months from the commencement

of the respective financial year. The budget approved by the BoD was also

intimated to the units after delays ranging between 17 and 34 days after

approval. Further, the budget allocations for the years 2012-13 to 2014-15 were

sent to field units without the approval of the BoD.

There was no system of reviewing / reporting actual performance periodically

with reference to targets and shortfall, if any and so as to take timely remedial

measures. The table below indicates the budgeted and actual income and

expenditure and variations noticed during last four years ending March 2014:

Table-2.1.2

(` in crore)

2010-11 2011-12 2012-13 2013-14

(Provisional) 2014-15

(Provisional)

Budgeted

Income 189.83 197.75 199.60 220.54 239.85

Expenditure 166.73 192.26 211.88 217.75 234.46

Actual

Income 176.75 156.19 154.16 189.59 179.56.

Expenditure 162.50 160.36 163.27 193.30 183.65

Excess Budget provisions

Income 13.08 41.56 45.44 30.95 60.29

Expenditure 4.23 31.90 48.61 24.45 50.81

The above table showed that there were excess budget provisions in all these

years for both income and expenditure. This indicated that the budget estimates

were not based on any scientific analysis of performance during earlier years.

The Management while admitting (October 2015) the delay in preparation of

annual budget stated that they were in the process of evolving a mechanism so

that required information were made available with the close of financial year

so that the targets for 2016-17 could be conveyed to the field units well in time.

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2.1.9 Taking over of forest lots

Delay in receipt of marking list and taking over of possession of lots

As per provisions of timber extraction manual, Department of Forest (DoF) has

to identify each year trees for exploitation and to intimate the Company by 30th

June every year. The marking list should reach the Company by 15th

September

in respect of low lying lots and by 15th

December for high lying lots each year.

No marking lists should be received without the approval of the MD after the

above mentioned time schedule. The lots are to be taken over within one month

from the receipt of marking list. During the period from 2010-11 to 2014-15 the

Company received 173 road alignment lots (37,193 trees with 22,081.855 M3

standing volume) and 2,210 salvaged lots (9,28,375 trees having

8,71,198.692 M3 standing volume) from the DoF.

It was noticed that:

• Neither the DoF intimated the Company by 30th

June about forests to be

marked nor did the Company ever insist for timely intimation of details

of trees identified each year. Consequently, all stages of extraction got

delayed.

• In 10 FWDs7 the marking lists of 693 lots (402 lots of low lying and

291 high lying) out of total 1,535 lots test checked were received after

the prescribed time schedule (15th

September and 15th

December) that

too without the approval of the MD.

• Out of these 1,535 lots, the possession of 449 lots were taken over by

the Company after a delay ranging between 30 and 972 days from

scheduled period of one month mainly due to non-settlement of issues

noticed during joint inspections and their locations being in difficult

areas.

The Management admitted (October 2015) the delay in receipt of marking lists

and noted the observations for improvement in the system.

2.1.10 Felling and conversion of trees

The marking lists sent by the DoF and accepted by the Company indicate lease

period of each lot determined on the basis of volume of marked trees and after

lease period the forest has to be handed over to the DoF. If after lease period,

the forest is not handed over to the DoF; the Company has to pay extension fee.

To avoid this, the Company is required to plan its activities so as to complete

the conversion / transportation work within lease period.

7 FWDs: Chopal, Shimla, Hamirpur, Sundernagar, Sawra, Mandi, Kullu, Dharamshala,

Rampur and Chamba.

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It was noticed that the delay in taking over of possession further delayed

finalisation of tender, award of work and completion of works by the

Contractors resulting in loss of interest on payment of royalty, loss due to

deterioration of quality, escalation in extraction cost etc. as discussed in the

paragraphs infra.

The Management noted (October 2015) the audit observation for improvement

of the system and also attributed the delay to various codal formalities required

to be completed before finalisation of tenders. The reply was not acceptable as

the required formalities should have been completed in a time bound manner.

2.1.10.1 Avoidable payment of extension fee

The Company is required to complete the extraction works within the working

period allowed by the DoF. The Company can seek extension in working

period on payment of extension fee for the extended period at the rate of

0.2 per cent per month of the total royalty whether paid or unpaid with effect

from April 2007 onward.

In this regard, it was noticed that:

• Out of total 1,535 lots test checked, the company could complete only

360 lots (23.45 per cent) within lease period, 756 lots (49.25 per cent)

were completed after (delay of one to 1,534 days) lease period and

remaining 413 lots (26.90 per cent) were yet (March 2015) to be

completed though lease period of 399 lots stand expired. 14 lots

(0.91 per cent) were not due for completion by the end of March 2015

and remaining six lots relating to FWD Chamba were returned back to

the DOF.

• Due to non-completion of extraction work in scheduled time in 1,155

lots the Company has to seek extension for which extension fee of

` 93.29 lakh was payable to the DoF up to 31st March 2015.

The Management stated (October 2015) that for delay attributable to Labour

Supply Mate (LSM) penalty at the rate of one per cent per month of the left

over work is recovered and the same is taken into account while making

payment of extension fee to the DoF. The reply was not acceptable as the

extension fee is paid on the full amount of the royalty of the lot and not for the

left over work for which the amount is recovered from the LSM.

2.1.10.2 Loss due to taking over of non- working lots

As per the decision (September 2007) of the pricing committee, where despite

best efforts of the Company (indicated by at least inviting tenders twice) if any

lot could not be worked in full or in part for any bonafide reasons such as

location of trees on steep slopes indicated by joint inspection, no royalty shall

be payable by the Company.

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It was noticed that 12,991 trees having standing volume of 32,551.45 M3 in

respect of ten lots8which were uneconomical

9 were taken over in contravention

of above guidelines after payment of royalty of ` 2.05 crore during 2008 to

2012 to the DoF. Consequently, 4,894 trees having standing volume of

16,862.70 M3

(51.80 per cent) were yet to be felled even after three to five

years from the expiry of lease period (31st March 2015). Further, 15,688.75 M

3

which were felled / extracted were also lying at various stages in the forest and

could not be carried over to the sale depots due to difficult topography

(March 2015).

Thus, taking over of these lots in contravention to the guidelines ibid resulted in

avoidable loss of ` 1.52 crore10

on account of interest on royalty, extension

fees, royalty paid on rotten trees etc.

The Management stated (October 2015) that as per the decision of the Pricing

Committee joint inspection has been expedited to identify such un workable

lots and joint inspection report was likely to be placed before the Pricing

Committee very shortly for approval of deletion of these unworked lots.

2.1.10.3 Loss due to abnormal delay in working of lots by contractors

As per clause 12 (a) of the agreements for felling, conversion and carriage

executed with the contractors, the extension in completion of works beyond one

year can be granted by the Managing Director. If the contractors fail to

complete the work during extended period; the agreement automatically will be

treated as cancelled and the works be got done at their risk and cost. Extension

shall be granted subject to payment of extension fee at the rate of one per cent

per month on the left over work.

The Company received thirteen lots11

having 15,660 trees (standing volume:

35,699.13 M3) from the DoF between December 2004 and October 2009. The

work of these lots was awarded to contractors with completion period between

March 2007 and March 2011.

The status of completion of these works showed that even after expiry of more

than four to eight years of the scheduled dates for completion, only 3,679.76 M3

could be sent to respective sale depots (March 2015). The remaining works

(1,705 trees: 5,011 M3 for felling, 1,330 trees: 3,656.012 M

3 for conversion and

2,254.085 M3 for transportation) were yet to be completed and 2,772.507 M

3

standing volume were found rotten. As these lots were salvaged lots and with

the expiry of four to eight years after scheduled completion period of

8 FWDs: Sawra:5, Chopal: 4 and Rampur: 1.

9 Lots in difficult locations / slops.

10 Interest on royalty: ` 56.96 lakh, extension fees: ` 15.19 lakh, royalty paid on rotten

trees: ` 11.41 lakh, less recovery of security from contractor: ` 5.77 lakh and

non-recovery of risk and cost: ` 62.96 lakh. 11

FWDs: Sawra: 2, Shimla: 1, Chopal: 1, Rampur: 2, Kullu: 3 and Dharamshala: 4.

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extraction, the deterioration in quality of timber cannot be ruled out. Further,

the Company had neither recovered the extension fee amounting to ` 34.44 lakh

from these defaulting contractors nor cancelled these contracts so as to award

them to other contractors at their risk and cost. Besides the company also

incurred interest loss of ` 0.94 crore up to March 2015 on royalty of

` 1.71 crore paid in respect of these lots.

Thus, failure in getting the extraction work completed even after expiry of four

to eight years resulted in loss of ` 1.28 crore to the Company besides loss on

deterioration of quality of extracted timber lying in the forest for the past many

years.

2.1.10.4 Non adoption of e-tendering for extraction works

The BoD in its meeting held on 18 September 2012 decided to introduce

e-tendering w.e.f. January 2013 on trial basis and was to be made mandatory

from April 2013 for all tenders valuing ` 2.00 lakh and above.

Audit scrutiny (March-May 2015) showed that e-tendering has not been

adopted by the Director (North) in any of its eight FWDs under his jurisdiction

where as the Director (South) has adopted e-tendering during 2014-15 for all

six FWDs. On comparing the rates received (2014-15) after e-tendering in

three FWDs (Shimla, Sawra and Chopal) with the rates received before

e-tendering (2013-14) in respect of felling, conversion and transportation, it was

noticed that there was substantial reduction in per M3rates after e-tendering.

The reduction in per M3

rates in respect of felling, conversion and

transportation are mentioned in bar chart below:

97.76

1,959.37

1,143.53

73.71

1,740.40

993.95

0

500

1000

1500

2000

2500

Felling Charges Conversion Charges Transportation Charges

Ra

tes

pe

r M

3in

`

Reduction in per M3 conversion cost after e-tendering

Before e-tendering After e-tendering

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Thus, failure in adopting e tendering in all FWDs despite BOD decision, the

Company lost the opportunity to get the benefit of similar reduction in rates.

The Management stated (October 2015) that in the meeting held in August 2015

it had been emphasised to switch over to 100 per cent e-tendering in all the

FWDs and to reject all manual tenders straightway.

2.1.10.5 Non-recovery of full security deposits

Condition no. 14 of tender document provides that the earnest money deposited

(EMD) by the bidder would be converted into security and the security amount

would be 10 per cent of the value of the contract or the EMD whichever is

higher. In case the amount of EMD is short of the security, the balance amount

would be deducted from the bills of the contractor so as to increase the security

amount to 10 per cent of the contract value. Further, Condition no. 28 of the

tender document provides that in case the contractor’s fails to complete the

work during the stipulated period including the extended working period if any

the security deposit will be forfeited.

It was noticed that the required 10 per cent security is not being taken from the

contractors immediately after signing the agreement and the difference after

adjusting the EMD is recovered from bills submitted by the Contractors on start

of work. In case the contractor fails to start the work or subsequently work is

rescinded before recoupment of required 10 per cent security, the Company

could not forfeit the full amount of the security deposits as per the conditions of

the tender document ibid.

Audit noticed that in respect of six works rescinded under two FWDs Kullu and

Chopal the company could recover only ` 3.86 lakh out of available EMD

against the required security of ` 29.01 lakh. This resulted in short recovery of

` 25.15 lakh from six contractors. This loss was avoidable by taking full

required amount of 10 per cent security immediately on signing of the contract.

Thus, there is a need to revise the clause to ensure recovery of full security

deposit at the time of signing of agreement to enable the Company to forfeit full

amount as per the condition no. 28 of the tender document.

The Management stated (October 2015) that it was already seized of the

situation and as such has revised the slab of EMD. This decision would

mitigate the situation and will help to recoup the loss. The Management further

added that in the cases pointed out by audit there was specific provision in the

agreement to initiate arbitration proceedings or court case. The reply was not

acceptable as this situation could have been avoided by taking full amount of

security and forfeiting the same as per the condition no. 28 of the tender

document.

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2.1.11 Transportation of timber

After conversion, the timber is required to be transported to the nearest sale

depots for auction. The volume of timber obtained after conversion of trees and

volume transported to sale depots during the last five years ended March 2015

are shown in the bar chart below:

..

(Source: Data supplied by the Company)

It would be seen from the above that shortfall in transportation of timber ranged

between 39.22 and 50.71 per cent during 2010-15. The delayed transportation

had resulted in delay in sale and realisation of sale proceeds. The reasons for

this shortfall in transportation were asked for but not provided by the

management.

2.1.12 Payment of royalty

The rates of royalty to be paid on timber and resin blazes are fixed by the

Pricing Committee constituted by the State Government on the basis of average

sale rate of timber / rosin obtained in previous years. The table below indicates

the volume of timber received, royalty due / paid during last five years ended

1.4

0

1.5

3

1.3

9

1.5

8

1.7

7

0.6

9

0.9

3

0.7

7

0.8

6

1.0

6

0.00

0.20

0.40

0.60

0.80

1.00

1.20

1.40

1.60

1.80

2.00

2010-11 2011-12 2012-13 2013-14 2014-15

Volume of timber available for transportation vis a vis actually

transported and percentage of timber transported

Timber available for transportation (cubic meters in lakh)

Timber transported to sale depots (cubic meters in lakh)

50.7

1%

39.2

2%

44.6

0%

45.5

7%

40.1

1%

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31

31st March 2015 (excluding FWD, Chamba):

Table 2.1.3

Year Timber Volume received (in M3) Royalty paid (`̀̀̀ in crore)

2010-11 2,14,496.847 18.14

2011-12 1,25,777.377 14.10

2012-13 1,72,977.200 18.26

2013-14 2,00,395.217 17.48

2014-15 1,79,633.906 22.15

Total 8,93,280.547 90.13

The scrutiny of records relating to the payment of royalty by the Company to

State Government showed cases of avoidable payment of interest and

non-adjustment of royalty amounting to ` 7.90 crore as discussed below:

2.1.12.1 Avoidable payment of interest

Royalty for trees taken over by the Company is required to be paid to the DoF

in two to ten instalments depending upon the working period of lots. Delay in

payment of instalments attracts interest at the rate of 9 per cent per annum

w.e.f. April 2004.

Audit noticed (May 2015) that the Company did not pay the instalments of

royalty on due dates in respect of 700 lots and had to pay interest of ` 6.85

crore to the DoF during 2010-15 on account of delay ranging between 11 days

and 2,211 days in payment of instalment as tabulated below:

Table 2.1.4

Sr.

No.

Year Number

of lots

Delay range

(in days)

Interest on delayed

payment of royalty

(` in lakh)

1 2010-11 9 90 to 248 13.65

2 2011-12 487 11 to 1153 483.12

3 2012-13 101 11 to 798 108.91

4 2013-14 58 62 to 2211 21.15

5 2014-15 45 30 to 169 58.50

Total 700 685.33

The above table showed that there was delay in releasing payment of royalty to

the DoF in all the years.

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2.1.12.2 Avoidable loss of interest on royalty paid in advance

As per notification issued by the State Government (October 2003) the

minimum working period in respect of lots consisting of Deodar, Kail,

Fir / Spruce species shall be two years and in respect of other species, it shall be

one year from the date of issue of felling order. The royalty for one year period

is to be paid in two instalments and for two years lease period in four equal

instalments.

Scrutiny of records relating to six FWD12

showed that during 2011-15, 288 lots

(98,453 trees of Deodar, Kail, Fir / Spruce having standing volume of

1,28,141.273 M3) were designated one year lease period and on these lots the

Company paid royalty amounting to ` 14.01 crore to the DoF in two

instalments. As these lots were having Deodar, Kail, Fir / Spruce species for

which the working period should have been treated two years and royalty on

these was payable in four instalments as per the notification ibid. On advance

payment of royalty the Company incurred interest loss of ` 0.63 crore besides

payment of extension fee of ` 0.34 crore for second year as the Company could

not complete these lots in one year.

Thus, treating two year lots as one year, the Company incurred avoidable loss

of ` 0.97 crore.

2.1.12.3 Non adjustment of royalty

As per the decision (September 1999) of the Pricing Committee, royalty is not

payable for rotten and hollow trees where the volume of such rotten / hollow

trees is more than 5 per cent of the marked volume. In order to ascertain the

quantum of the rotten / hollow trees, joint inspection has to be conducted by the

Officers of the Company and DoF within two months of felling of trees. It was

noticed that in four lots allotted to FWD, Chopal and two lots to FWD, Kullu,

the joint inspection of lots were not got conducted within stipulated period of

two months and no efforts were made to ensure the presence of the officials of

the DoF to verify the rotten volume of 2,279.953 M3

(FWD, Chopal:

355.183 M3

and FWD, Kullu: 1,924.770 M3). In absence of joint inspection

royalty amount of ` 8.10 lakh paid for the above rotten volume remained

unadjusted so far (June 2015).

2.1.13 Sale of timber

Himachal is a timber surplus State. It exports timber to near-by States. It does

not import any timber (deodar, kail, rai / fir and chil) as it will not be cost

effective preposition. So, all timber which is available at retail depots is

procured from Himachal Pradesh State Forest Development Corporation

12

FWDs: Chopal, Sawra, Rampur, Kullu, Mandi and Sundernagar.

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Chapter II: Performance Audit

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Limited. The Company sells its timber through five13

major Himkashth Sale

Deports (HSDs) and three14

small Himkashth Sale Deports (HSDs). The

company sold 2.76 lakh M3of timber of different specie out of total 4.31 lakh

M3

received at these Sale Depots during the last five years ending March 2015.

The sale of timber is made through open auction. In auction procedure adopted

by the Company following deficiencies were noticed:

2.1.13.1 Limited publicity for auction

The advertisement of auction is given only in two local newspapers

(The Tribune and Divya Himachal) on quarterly basis 25 days before the

scheduled date of first auction in that quarter. There is no practice to give wide

publicity in national newspapers, radio, television, e- auction etc. Due to

limited publicity, the Company deprived itself from getting the competitive

rates for timber.

The comparison of average market rates of deodar15

species (only 8.62 per cent

of total volume sold in the State is of this variety) which fetches the highest

rates amongst all the species with the rates obtained during auction during the

last five years ending March 2015 are given in the line chart below:

The analysis by Audit showed that:

• against constant increase in retail sale rates (during 2013-14 the rates

were not revised by the Company) the rates obtained during auction

decreased during 2014-15 as compared to the 2013-14.

13

Baddi, Mantaruwala, Dhanotu, Nurpur and Bhadroya. 14

Swarghat, Udaipur and Shamshi. 15

These species can be grown at an altitude of 1,800 meters and above and hence all the

wood of these species available in the market is from Himachal only as it would not be

cost effective to bring it from near-by States.

2372230969 31568

3621733149

4857054058

58045 5804563900

0

10000

20000

30000

40000

50000

60000

70000

2010-11 2011-12 2012-13 2013-14 2014-15

Av

era

ge

Sa

le R

ate

pe

r M

3

Difference between the per M3 rate obtained through auction and market

rates

Average Sale Rate of Auction

Average retail Sale Rate

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• The comparison of rates obtained in auction vis a vis retail sale rates16

showed that the retail sale rates were 60 to 105 per cent higher. This

showed that there was scope for getting higher rates provided due

publicity was given.

• There was no system in place to pre-qualify the prospective bidders and

verify their credentials. Further, the reasons for not receiving the

competitive rates during auction were less participation of bidders

owing to limited publicity of auction besides, cartel formation between

the bidders also cannot be ruled out.

Failure in getting the competitive rates during auction, the Company is

incurring huge losses in sale of timber. In case attempts were made to realise

the retail sale rates through wide publicity at national level, the Company lost

the opportunity to earn additional revenue of around ` 18.00 crore17

on the sale

of 18,338.768 M3

of deodar timber sold during the last five years.

The Management stated (October 2015) that the suggestions / recommendations

made by the audit, have been noted for further formulation of policy of

marketing of timber and bringing improvements.

2.1.13.2 Grading of timber at sale depots

As per instructions for sale of timber (B-Grading of timber only after

unloading) for grading of timber the Assistant Manager/ Deputy Ranger of sale

depots will classify the timber and the Deputy Ranger deputed from the field

will actively associate during classification / grading to avoid any subsequent

dispute.

During audit, it was noticed (May 2015) that the classification of timber was

being done by Guard/ Deputy Ranger at sale depot and no Deputy Ranger from

the field, which supplied the timber to sale depots has attended / was associated

in classification of timber thereby deviating from the instructions ibid. Leaving

this work at the sole discretion of sale depot officials was prone to error. This

fact is evident from the fact that the percentage of Grade B timber was 99.41

per cent which included 22.06 per cent B grade (K to Q having more defects)

and 77.35 per cent B grade (A to J less defects), Grade A was only

16

Since timber sold in the whole sale market only by the Company and the same is sold

at retail depots in totality, no other whole sale rates are available for comparison, the

comparison has been made after allowing a margin of 50 per cent. 17

Worked out after allowing 50 per cent (20 per cent for profit, 10 per cent for

transportation and 20 per cent for difference in quality of timber).

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0.50 per cent out of total timber sold during the period from April 2010 to

March 2015 as shown in the pie chart below:

The difference in realisation of sale of timber between the grade A and B of

different species of wood is given in Appendix 2.1.2. The scrutiny of

Appendix showed that wrong classification would result in less realisation of

per M3 ranging between ` 21,828 and ` 30,751 for Deodar, ` 25,471 and

` 31,839 for Kail, ` 8,116 and ` 14,726 for Rai / Fir and ` 4,024 and ` 7,319

for Chil. It was observed that timber being sold at Retail Sale Depots (RSD)

was mostly of Grade ‘A’ classification and this was extracted by the Himachal

Pradesh State Forest Development Corporation Limited only as no wood is

imported in the State. Since, the provisions of the instructions for sale of timber

(B-Grading of timber only after unloading) for gradation were not being

followed and the quantum of Grade ‘A’ timber was unusually low, it is evident

that the quality of wood was not classified properly. It is also apparent that

timber classified as Grade ‘B’ or lower by HPSFDC was being sold as Grade

‘A’ in the retail depots as no wood is imported in the State. Since there is a

huge difference in price between the Grade ‘A’ and other grades of timber,

huge loss has actually been incurred by the HPSFDC due to wrong

classifications of timber.

In order to quantify the extent of potential revenue lost by Forest Corporation

we have to make certain assumptions regarding the extent of error in the

classification of wood. The less realisation from timber would be to the tune of

` 71.64 crore, if the volume of wrong classification was 25 per cent on total

Grade 'A',

1368.290 M3,

0.50%

Grade 'B' - A to

J, 213773.049

M3, 77.35%

Grade 'B' - K to

Q, 60974.949

M3, 22.06%

Grade 'C',

271.412 M3,

0.09%

Grading of timber sold

Grade 'A' Grade - 'B' Grade 'B' - K to Q Grade 'C'

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sale of 2,12,840.466 M3 of four species made by the Company during the last

five years ending March 2015.

The Management stated (October 2015) that due to frequent retirement of staff,

the FWDs are sometimes unable to depute their representative to the HSDs,

however, it will be ensured that the field representatives are invariably deputed

to the HSDs.

2.1.13.3 Undue favour to bidders

Condition for auction sale of timber (no. 8.1) provides that earnest money

deposit (EMD) payable by the highest bidder shall be 10 per cent (reduced to

8.5 per cent from August 2011) of the total purchase price. Condition 8.3

further provides that the EMD shall be deposited at the fall of hammer.

There was no practice to obtain required EMD from the successful bidder at the

fall of hammer. In case the successful bidder did not turn up, the Company

could not forfeit his EMD except eligibility deposit of ` 10,000 (` 5,000 up to

January 2014) which is obtained from all the participants before start of

auction.

During audit it was noticed that in 14 cases under HSD Baddi, the bidders did

not honour their bids during the period from August 2011 to January 2015.

Due to non-obtaining of required amount of EMD of ` 3.06 lakh at the fall of

hammer from them, the Company could forfeit only ` 0.90 lakh (eligibility

deposit) and the amount of ` 2.16 lakh remained unrecovered.

2.1.13.4 Non recovery of ground rent from private owners

The Company is also selling timber on behalf of the private parties through

auction. For this activity the Company is also charging 18 per cent handling

charges on the amount of sale. The dates of holding auction for sale of timber

at each HSD in respect of private lots are announced in one month advance.

Instructions are also issued to all private owners to be present on the date of

auction and the sale of private timber cannot be made without the written

consent of the owner. However, there is no provision of charging the ground

rent in case the timber of private parties is not sold for long. Where as in case

the auctioned timbers are not lifted by the successful bidder within 40 days the

depot rent at the rate of 22 per cent per annum is recovered from them.

It was noticed in audit that 230.252 M3 timber relating to private parties were

lying unsold at three HSD18

for two months to 38 months after allowing 40 days

due to the reason that the concerned owners did not give their consent for its

sale. In absence of any provision for charging of ground rent, the Company

could have charged the ground rent amounting to ` 10.02 lakh19

.

18

Baddi: 137.999M3, Nurpur: 73.996M

3 and Badroya:18.257M

3.

19 Calculated at the rate of 22 per cent per annum on the basis of approved upset price of

this timber.

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The Management stated (October 2015) that the suggestions made by the audit

will be considered positively in the best interest of the Company.

2.1.13.5 Non-clearance of suspense head

The cases of loss of timber due to flood, fire, ghall, theft, shortages in

transportation etc. are shown under the head stock suspense pending

enquiries / recoveries / settlement / write off etc.

Audit noticed (June 2015) that timber valuing ` 3.40 crore was kept under

suspense head as on March 2014. This included 7,267.968 M3 timber valuing

` 1.02 crore in respect of three FWDs (Shimla, Sawra and Sundernagar) was

pending for clearance though more than eight years had elapsed from the date

of last entry in the account. The reason for non-settlement of this amount as

ascertained in audit was that the Company had no details which were necessary

for its settlement.

2.1.14 Supply of fuel wood to Tribal areas

2.1.14.1 Non adjustment of fuel wood charges

The Company is supplying fuelwood to the DoF since September 1992 for

further distribution to tribal areas at the rates fixed by State Government from

time to time. These rates of fuel wood were lesser for the local inhabitants as

compared to the rates applicable for the government offices located in the tribal

areas. The payment for the fuel wood so supplied is given by the DoF to the

Company.

The matter regarding delay in realisation of fuel wood charges from the DoF

was commented in the Audit Report (Commercial) for the year 2006-07

(Para no. 2.1.21). The COPU in its recommendations (26th

Report) presented to

the State Legislature in December 2014 had recommended that the amount due

from the DoF should be adjusted out of royalty.

It was noticed that despite these recommendations the Company neither

adjusted the payments from the royalty nor the DoF is releasing full payment to

the Company. Further the DoF charges interest from the Company at the rate

of 9 per cent per annum on belated payment of royalty. The details of fuel

wood supplied, payment received there against and the amount outstanding

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during the period from 2010-11 to 2014-15 is tabulated below:

Table -2.1.5

Sr.

No.

Year Opening

Balance

Supplied

during

the year

Total Amount

recovered/

adjusted

Balance

recoverable

Loss of

interest

(`̀̀̀ in crore)

1 2010-11 4.39 5.29 9.68 6.05 3.63 0.33

2 2011-12 3.63 5.17 8.80 4.52 4.28 0.33

3 2012-13 4.28 4.87 9.15 4.33 4.82 0.39

4 2013-14 4.82 6.18 11.00 4.76 6.24 0.43

5 2014-15 6.24 5.79 12.03 0.02 12.01 0.56

Total: 2.04

Scrutiny of details given in the table showed that recoverable amount on March

2015 has increased to ` 12.01 crore from ` 3.63 crore in 2010-11. Further, on

late payment of fuel wood charges by the DoF, the Company has incurred

interest loss of ` 2.04 crore during the above mentioned period.

Thus, non-adjustment of full amount of fuel wood from the royalty paid to the

DoF despite recommendations of the COPU resulted in interest loss of

` 2.04 crore during the period mentioned above.

The Management stated (October 2015) that the Company is well aware of the

financial burden and losses on account of fuel wood supplied to tribal areas, the

matter is being pursued vigorously with the State Government as well as with

Forest Department even highlighting the observations made by the Audit. The

reply was not acceptable as the amount recoverable from the DoF should have

been adjusted out of royalty as per the recommendations of the COPU.

2.1.15 Resin

Resin extraction is an important activity and for extraction of resin, the

DoF hands over resin lots to the Company. The yield per section20

is fixed in

view of the past yield, health / condition of trees etc. The schedule for marking

resin extraction is given for each lot. The extraction process involves three

stages i.e. Enumeration, Crop Setting and Tapping. Enumeration work is to

start from 15th

of November and to be completed by 31st December each year.

The work for Crop setting is to be taken in hand on 15th

February and

completed by 15th

March. After crop setting, the work of resin extraction is to

start from 15th

March and ends on 15th

October in colder and 15th

November in

warmer locations.

20

One Section consists of 1,000 blazes.

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The details of resin blazes received, royalty paid, target of yield fixed, yield

obtained and shortfall in extraction for the last five years ending 31 March 2015

(except FWD, Chamba) are mentioned in Appendix 2.1.3.

The details given in the Appendix showed that against the targets of 2.78 lakh

quintals actual extraction of resin was 2.55 lakh quintal resulting in shortfall

(ranging between 6.77 per cent and 9.60 per cent) of 0.23 lakh quintals valued

at ` 11.9921

crore during the last five years ending March 2015.

Audit analysis of reasons for shortfall showed that:

(i) Extraction works in most of the areas were started in April and May

instead of scheduled date of 15 March each year; thereby reducing the

extraction span.

(ii) Targets (ranging between 34 and 42 quintal per section) fixed and actual

yield (ranging between 32 and 39 quintals) for warmer areas were lower

as compared to the targets for colder locations such as Chopal and Kullu

(ranging between 36 and 47 quintals) and actual yield (ranging between

42 and 49 quintals) per section. Thus, there is a need to investigate the

reasons for less extraction in warmer areas where the target / yield

should normally be on higher side as compared to the colder areas.

(iii) Further targets for Sundernagar and Dharamshala FWDs (warmer

locations) were fixed on lower side (ranging between 36.25 and 42.49

quintals per section) as compared to Chopal (colder location ranging

between 46.73 and 48.16 quintals per section) during the period from

2010-11 to 2014-15. Even the reduced targets could not be met and the

shortfall in comparison to the targets (reduced) there was a shortfall of

1,686.09 quintals (up to 10 per cent) in 119 cases relating to

Sundernagar and Dharamshala FWDs. These shortages were

recommended to the Director (North) for waiver, stating reasons such as

excess rainfall (59 cases), short deployment of labour (3 cases), without

any reason (41 cases) and late crop setting (16 cases). The Director

(North) waived off this shortfall without any verification as a matter of

routine, resulting in a loss of ` 0.97 crore during 2011 to 2015.

2.1.16 Rosin and Turpentine (R&T)

2.1.16.1 Processing of Resin

The Company had two R&T factories at Bilaspur and Nahan, which were

transferred (1974) by the DoF. The installed capacity of R&T factory, Bilaspur

is 74,000 quintals and R&T factory Nahan is 37,000 quintals per annum. The

resin is processed into rosin and turpentine oil in these factories. The details of

21

Calculated by applying transfer price as fixed by the Management during the

respective years.

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resin processed and percentage of capacity utilisation of both the factories

during last five years ending March 2015 is tabulated below:

Table-2.1.6

Year R&T factory, Bilaspur R&T factory, Nahan

Installed

Capacity

Resin

processed

Percentage

Capacity

Utilisation

Installed

Capacity

Resin

processed

Percentage

Capacity

Utilisation (in Qtls.) (in Qtls.)

2010-11 74,000 60,297.89 81.48 37,000 21,152.02 57.17

2011-12 74,000 28,026.73 37.87 37,000 16,407.93 44.35

2012-13 74,000 40,551.33 54.80 37,000 24,840.56 67.14

2013-14 74,000 47,157.26 63.73 37,000 20,193.10 54.58

2014-15 74,000 33,995.29 45.94 37,000 16,638.47 44.97

The capacity utilisation of both the factories remained low during these years.

The reason for less capacity utilisation was continuous reduction in allotment of

resin blazes (15.16 lakh blazes in 2010-11 to 13.74 lakh in 2014-15) to the

Company by the DoF. The Company had not taken up the matter with the DoF

for allotment of required number of blazes so as to increase the capacity

utilisation.

The Managing Director during exit conference held in November 2015

attributed low utilisation of capacity to reduction in allotment of blazes by the

DoF besides old machinery of these factories.

2.1.16.2 Excess Process loss

While processing Resin into Rosin certain process loss is incurred in R&T

Factories. The Management has not fixed any norms for this process loss so as

to control excess process losses.

Audit analysis of the R&T Factory, Bilaspur showed that the process loss

during 2003-04 to 2007-08 ranged between 6.35 and 6.50 per cent, whereas the

percentage of process loss continuously increased from 6.51 to 7.05 per cent

during 2012-13 to 2014-15. On comparing the process loss with 6.50 per cent

being the highest percentage achieved during 2003-04 to 2007-08 there was

excess process loss of 735 quintals valued at ` 35.82 lakh during the last five

years ends March 2015 as shown in the Appendix 2.1.4. The management has

neither fixed the norms for process losses nor investigated the reasons for this

excess loss so as to exercise control in future.

The Managing Director during exit conference held in November 2015 stated

that necessary action to fixed the norms will be initiated.

2.1.16.3 Loss due to excess consumption of furnace oil

The R&T Factory, Bilaspur uses Furnace Oil (FO) while processing resin into

rosin and Turpentine oil. Scrutiny of records showed that the management has

not fixed any norms for consumption of FO based on past experience so as to

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exercise control over its consumption. The details of furnace oil consumed

during the last five years ending March 2015 are mentioned in Appendix 2.1.5.

The details mentioned in the Appendix showed that the consumption of FO on

processing per quintal remained below 11 litres during the 2010-11, 2012-13

and 2013-14 but it was above 11 litres during 2011-12 (11.47 litres) and

2014-15 (12.24 litres). In absence of any norms fixed by the Company actual

loss on excess consumption could not be worked out in audit. However, on

comparing the lowest consumption of 10.65 litre achieved during the year

2008-09, the excess consumption of FO during the past five years ending

March 2015 works out to 1,07,450 litres valued at ` 44.43 lakh.

The Management stated (October 2015) that if the factory runs in three shifts,

then the consumption of oil get reduced, but in case the number of shifts get

reduced, the consumption of furnace oil increases. During the period under

audit the factory ran in single or two shift basis which resulted in excess

consumption of oil. The reply was not acceptable as the Management should

have fixed the norms for consumption of oil considering the number of shifts so

as to exercise control over the consumption of oil.

2.1.17 Diversification of activities

Company had also diversified its activities into Eco Tourism and Wood based

industry. Audit scrutiny of these activities showed that the Company had

incurred losses on running these activities since inception as discussed below:

2.1.17.1 Eco-Tourism Nature Camp, Narkanda

Keeping in view the tremendous scope of eco-tourism in the State, the

Company had setup a nature camp (Six Log Huts and 10 tents) at Dhomri,

Narkanda during 2009-10 at a total cost of ` 47.63 lakh.

Audit scrutiny showed that the Company is incurring losses every year on

running this nature camp. The loss of ` 15.03 lakh in 2010-11 increased to

` 32.68 lakh in 2013-14 and reduced to ` 27.21 lakh during 2014-15. Against

total expenditure of ` 1.79 crore (includes expenditure of ` 0.91 crore on pay

and allowances), the Company could earn an income of ` 0.59 crore only

during the period from 2010-11 to 2014-15 as detailed below:

Table – 2.1.7

Year Total

Expenditure

Total Income Loss Number of

guests stayed

Percentage of

occupancy

(`̀̀̀ in lakh)

2010-11 23.17 8.14 15.03 1,913 14.46

2011-12 34.38 12.08 22.30 1,816 14.06

2012-13 34.27 11.78 22.49 1,559 14.75

2013-14 45.76 13.08 32.68 1,605 13.17

2014-15 41.46 14.25 27.21 2,211 19.38

Total 179.04 59.33 119.71 9,104

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The above table showed that there was total loss of ` 1.20 crore during the

period from 2010-11 to 2014-15. The reason for losses were posting of one

Area Manager, two Forest Guards and three chowkidars against the sanctioned

strength of two chowkidars, two part time cleaner & washer boys in the camp.

Further, lack of proper publicity also contributed to low occupancy which

ranged between 13.17 and 19.38 during the period ibid.

The Management stated (October 2015) that the proposal to hand over the unit

to DoF was under active consideration to avoid further losses.

2.1.17.2 Wood Based Industry, Shamshi

The Company took over possession of Joinery Unit, Shamshi from the DoF in

June 2010 and started (September 2010) the joinery work

(floor tiles / panelling and joinery articles etc.). The joinery work was allotted

to a contractor through tender under which the unit has to provide facilities to

local people of surrounding areas at reasonable rates.

The working results of the industry during the period from 2010-11 to 2014-15

are tabulated below:

Table-2.1.8

Year Direct 22

Cost Total Expenditure Total Income Loss

(`̀̀̀ in lakh)

2010-11 19.76 25.07 14.51 10.56

2011-12 35.94 46.41 33.46 12.95

2012-13 27.37 37.87 30.12 7.75

2013-14 24.81 35.81 22.32 13.49

2014-15 14.80 26.80 19.86 6.94

Total 122.68 171.96 120.27 51.69

The above table showed that the unit was incurring losses since inception and

during the past five years ending March 2015 the unit incurred total loss of

` 51.69 lakh. The main reasons for losses were huge wastage of raw material

which ranged between 36 per cent and 60 per cent. The Management has not

fixed any norms for wastage of raw material and due to high percentage of

wastage, the unit was not even able to meet its direct cost.

2.1.18 Arbitration cases

In terms of Clause 27 of the standard agreement deed executed with the

contractors, disputes shall be referred to the MD for appointment of Arbitrator.

In all cases, the Arbitrators were officers of the Company. Audit scrutiny

22

Direct cost includes the cost of raw material, labour, electricity and rent charges.

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showed abnormal delays in disposal of arbitration cases and non-recovery of

awarded amount as discussed below:

2.1.18.1 Delay in disposal of Arbitration cases

Out of total pending 82 cases involving recovery of ` 4.85 crore, only 5 cases

were decided (2011-12:1 and 2014-15:4) in favour of the Company and the

amount of ` 3.31 lakh involved in these cases had been recovered from the

concerned contractors. Remaining 77 cases involving ` 4.82 crore were

pending for decision for three months to 13 years. Moreover, the Company has

not framed any guidelines for distribution of cases among the Arbitrators (i.e.

Managing Director or Executive Director or Directors). In respect of seven

cases under FWD, Dharamshala involving recovery of ` 11.23 lakh the

arbitrators were appointed (March 2015) by the Company after a delay23

of 487

days and 851 days after completion of resin extraction works by the contractors.

Failure to decide the cases in a time bound manner was a matter of concern

especially when the officers of the Company were arbitrators in all the cases.

Out of these one case involving recovery of ` 1.18 crore was pending before the

MD since September 2006.

Thus, failure in deciding arbitration cases in a time bound manner resulted in

locking up of Company’s fund amounting to ` 4.82 crore.

The Management attributed (October 2015) the delay to non-submission of

claims / counter claims by the parties in time, non-appearance of

witnesses / advocates on scheduled dates. The reply was not acceptable as the

delay was avoidable by adopting strict time schedule by the arbitrators who

were the officers of the Company so as to safeguard own financial interests.

2.1.18.2 Non-recovery of awarded amount

In two cases in FWD, Shimla involving recovery of ` 6.98 lakh on account of

less extraction of resin, the contractors filed civil suits against the decision of

the Arbitrator in May 2003 and July 2003. The concerned courts in one case

dismissed the case of the contractor in December 2013 and in another case the

matter was referred back to the arbitrator in September 2009 to reconsider after

affording opportunity of being heard to the party. The said case was again

decided by the arbitrator in favour of the company in November 2014. After

this no efforts have been made by the Company for recovery of ` 6.98 lakh

(May 2015).

2.1.19 Manpower deployment

2.1.19.1 Payment of salary and wages to officials not working with the

Company

The COPU in its 26th

Report presented before the State Legislature on

08 December 2014 (Para 2.1.32) of the Report of the Comptroller and Auditor

General of India (Commercial) for the year 2006-07 has recommended that the

23

Delay of 487 days in three cases and 851 days in four cases.

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staff of the Company cannot be posted on permanent basis with the State

Government, however, as and when a specific demand of staff is received, the

Company can provide them but not on permanent basis.

It was noticed that the Company had not complied with these recommendations

and seven employees of the Company (two PAs, one Sr. Stenographer, one

Junior Assistant, two peons, and one Chowkidar) are still working with H.P.

Secretariat for the last nine months to more than 16 years and the Company was

regularly reimbursing their pay and allowances from the date of their posting.

This deployment has been made despite shortages in the categories of staff so

deputed.

The Company did not initiate any remedial action to withdraw these employees

as per the recommendations ibid and has paid wages amounting to ` 1.73 crore

during August 1998 to March 2015.

The Management stated (October 2015) that the Company can depute the

officials in the office of the Hon’ble Forest Minister, Additional Chief Secretary

(Forests), Chief Parliamentary Secretary (Forests) who are the Directors and

overall deciding authorities of the Company. The reply was not acceptable as

the deployment were being made in contraventions to the recommendations of

the COPU ibid.

2.1.20 Internal control

Internal control is an important management tool and comprises all the methods

and procedures adopted by the management of an entity to assist in achieving

management’s objective of ensuring orderly and efficient conduct of its

business, including adherence to policies, prevention and detection of fraud and

error, the accuracy and completeness of the accounting records and the timely

preparation of reliable financial information. A well-defined monitoring

mechanism and Management Information System (MIS), reflect the existence

of systems to make available timely, adequate and accurate information to the

relevant authority in the organisation.

Audit noticed that internal control mechanism was weak and was required to be

strengthened as would be evident from the following instances:

2.1.20.1 Management Information System

With a view to strengthen internal control system, the Company decided (June

2010) to install Tally software in all its units. This work was awarded to

M/s Him Productivity Institute of Education (HPIE) in September 2010 for

` 55.39 lakh with completion period of six months from the date of award. The

work was to be completed in two phases. In the first phase the firm has to

provide and install software at 25 locations and to provide training to two

persons at each location for 18 days besides carrying out data entry for six

months at five locations. Thereafter, in second phase the firm has to customize

the modules, synchronize and integrate the data at head office and unit level.

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It was noticed that the firm completed first phase and also imparted training to

two persons each at 25 locations after incurring an expenditure of ` 23.41 lakh

but failed to complete the IInd

phase. The Company instead of rescinding the

agreement had allowed the staff of the firm to continue to carry out data entry

work up to September 2012, though the scheduled time of six months expired in

March 2011. During the period from April 2011 to September 2012 the

Company paid ` 55.47 lakh to the firm for data entry work which could have

been got done from those 50 employees to whom 18 days training was

provided. Further, due to non-completion of 2nd

phase the very purpose of

developing / training the staff after incurring an expenditure of ` 78.88 lakh

remained unachieved.

2.1.20.2 Non-updating of Manuals

The present manual viz. Procedure and instructions for the timber extraction

work and working of HSDs was prepared long back in 1988, manual of resin

tapping and accounting system manual prepared in 2003 have not been updated

by incorporating all important instructions issued from time to time.

2.1.20.3 Deficiency in maintenance of cash books

The procedure laid down in the Himachal Pradesh General Financial Rules

regarding maintenance of cash book was not being followed in many units of

the Company.

In R&T Factory, Bilaspur one official was entrusted duties of both cashier and

accountant. The Drawing and Disbursing Officer also failed to authenticate

entries made by him in the cash book on daily basis as per the requirement.

Due to non-following the prescribed guidelines in this regard, Audit detected

misappropriation of cash of ` 1.60 lakh24

by cashier who was performing the

duties of cashier and accountant. On this being pointed out, the concerned

employee deposited the amount on 25 May 2015 after keeping the amount for

about two years.

Further, the same employee also allowed various advances, released payments

to employees of the factory / private parties of ` 1.92 lakh without

sanctions / supporting documents during the years 2013-14 and 2014-15.

Though the ex post facto sanctions for the same were obtained after issue of

audit comment but in absences of any records, the recoveries of these advances

and legitimacy of payments could not be verified.

2.1.20.4 Internal Audit

The Company did not possess separate Internal Audit wing. Internal Audit was

being conducted by the firms of Chartered Accountants on annual basis. The

Company had not prepared any internal audit manual / guidelines. The reports

24

` 20,000 misappropriated on 31.05.2013; ` 10,000 on 31.07.2013 and ` 1,30,000 on

31.08.2013.

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furnished by the Internal Auditors did not envisage the scope of assignments

besides the internal audit reports were not being put up to the BoD.

2.1.20.5 Absence of MIS Evaluation Mechanism

Evaluation Mechanism of different activities at different stages of operation

was not in place in the Company as would be evident from the following:

• There was no system of comparing the actual financial figures with the

budget estimates of the Company, unit wise, activity wise;

• Monthly progress data compiled on the basis of information received

from the units were being put up to the BoD from which it was not

possible to evaluate lot wise performance.

• There was no system of grading the timber in the field in the manner in

which it was being sold in the sale depots.

• The Company has not created accounts cadre so as to post qualified

accountant in each unit / office to have a better financial control. This

has also delayed the preparation of annual accounts. Consequently,

annual accounts of the Company remained in arrears for two to three

years for the past many years.

In absence of effective evaluation mechanism, the Management was not in a

position to assess the impact of its initiatives on the working of the Company

for taking necessary remedial actions.

2.1.21 Corporate Governance

Corporate Governance is a system by which Companies are directed and

controlled by the management in the best interest of the shareholders and other

stake holders ensuring greater transparency, better and timely financial

reporting. As on 31st March 2015, the BODs had 15 Directors – 7 Government

Directors and 8 Non-government Directors including Chairman and Vice-

Chairman of the Company.

In this regard, the following deficiencies were noticed:

• Nominee of the Finance Department did not attend 15 meetings out of

total 22 meetings held during 2011-15.

• The agenda papers, attendance register of members and minutes book in

respect of sub-committees constituted for (i) Budget Proposal

(ii) Service Committee and (iii) Pricing Committee are not prepared and

maintained for permanent record as per requirement of Company’s

Amendment Act, 2013.

• As the Managing Director is a nominee of the BOD who manages the

Company and executes the decisions of the BOD as such the tenure

should be for a reasonable period. During 2011-15, six Managing

Directors were posted in the Company having duration of six months to

one and a half year.

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Conclusions and Recommendations

The Company is the only agency which has been authorised to extract and sale

of forest produce in the State. Despite enjoying monopoly in extraction and

sale of timber, the Company was incurring huge financial losses year after year.

The main reasons for losses as analysed in audit were delay in receipt of

marking lists, taking over of lots and delay in extraction and transportation of

timbers which increases cost of extraction due to non-completion of works in

time and payment of extension fee besides deterioration of quality of timber.

The Company should ensure receipt of marking lists from the DoF as per

prescribed schedule and close monitoring on contractors with a view to

complete extraction and transportation work with in lease period.

Non-payment of royalty as per the prescribed schedule resulted avoidable

payment of interest for delay.

The Company should ensure payment of royalty as per the prescribed

schedule so as to avoid payment of interest for delay.

Defective classification system of timber before auction and non-getting of

competitive rates during auction due to limited publicity was the major

contributors of losses.

The Company may review system of classification of timber besides adoption

of e auction to attract more bidders to rule out any chances of cartel

formation during auction of timber at its various sale depots.

The capacity utilisation of its both R&T factories were very low. Further there

were no norms fixed for process losses and utilisation of furnace oil by these

two factories during processing of resin in to rosin.

The Company should make efforts to improve capacity utilisation of R&T

factories and to fix norms for the process losses and consumption of furnace

oil.

The diversification of its activities in to wood based industry and eco-tourism

also proved loss making propositions to the Company since inception.

The Company may analyse the reasons for continuous losses being incurred

by these units so as to initiate appropriate action to improve their

performance.

Management Information System and Internal control mechanism were also

found deficient.

The Company should strengthen MIS and internal control mechanism.

The above points were reported to the Government in August 2015; the reply

was awaited (December 2015).

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2.2 IT Audit of HT / LT Billing System of Himachal Pradesh

State Electricity Board Limited

Executive Summary

The IT Package awarded (May 2006) under Accelerated Power Development

Reform Programme (APDRP) with 90 per cent grant on turnkey basis was to be

completed by April 2008, however, the same was still under implementation

(March 2015). Meanwhile the APDRP was closed in March 2009 and before

closure, the Company could spent only ` 3.22 crore and was deprived from

availing GoI grant amounting to ` 4.71 crore. Further, for delay in completion

the firm was liable to pay liquidated damages of ` 1.32 crore, but the Company

recovered only ` 0.55 crore resulting in short-recovery of ` 0.77 crore.

{Paragraphs 2.2.5 (i) and 2.2.5 (iv)}

Master data of consumers was incorrectly fed in the billing software resulting in

inadmissible allowance of Higher Voltage Supply Rebate (HVSR) amounting

to ` 40.63 lakh in 45 cases.

{Paragraph 2.2.5 (iii)}

Deficiencies in mapping of business rules resulted in revenue loss of ` 5.26

crore due to non-recovery, short recovery and incorrect assessment of various

energy charges from consumers.

{Paragraphs 2.2.6 (i), 2.2.6 (iii) and 2.2.6 (iv)}

The delay in implementation of application software in all the Electrical Sub-

divisions also resulted in revenue loss of ` 2.48 crore on account of non-

recovery / short recovery of Late Payment Surcharge, Low Voltage Supply

Surcharge and Demand charges from consumers due to non-detection /

calculation errors through manual process.

{Paragraphs 2.2.10 (ii) (a to c)}

2.2.1 Introduction

For computerisation of High Tension (HT) / Low Tension (LT) consumers

billing, the Himachal Pradesh State Electricity Board Limited (Company) spent

` 1.26 crore under Phase I and II of the "Computer Master Plan" completed

prior to 2005. The Information Technology (IT) audit report of the system was

included in C&AG's report for the year ended 31 March 2006 (refer Para 3.3).

Subsequently, to ensure accurate assessment of energy bills and commercial

losses, improve revenue realisation, to improve the customer relationship the

Company decided to develop a new IT application to computerise activities like

billing, cash collection, customer complaint handling, energy accounting, load

flow and network analysis under the Accelerated Power Development Reform

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Programme (APDRP). The Company awarded (May 2006) a new IT Package

for “Computerisation of Billing and Management Information System (MIS)”

with complete system integration and Data Centre at Shimla for ` 23.22 crore

to M/s HCL Info Systems Limited, Noida (HCL) on turnkey basis. The

package was further revised (December 2009) to ` 30.51 crore due to changes

in the scope of work. As per award the whole package was to be completed by

April 2008, however, the same was still under implementation as on

March 2015.

2.2.2 Salient features of the billing software

The Billing Software was developed by HCL, on Oracle10g at backend and

ELP soft as front end tool under multi user requirement. The data entry and

printing of bills were being done by field units while the preparation of bills and

online consumers' complaints were being handled by HCL at Data Centre of the

Company at Shimla.

The system has been devised for preparation of monthly bills of consumers,

besides accounting of revenue and issue of receipts to them. Data input is done

manually by the designated staff of the concerned Electrical Sub-Division

(ESD).

2.2.3 Scope of audit

Audit of HT / LT billing software covers System Development, Implementation

and Application Controls of the software and was conducted by examining the

data / records pertaining to the period from April 2010 to March 2015 of

21 ESDs out of total 124 ESDs of the Company, three25

Central Billing Cells

out of 12 and IT Cell at corporate office selected randomly. The audit was

carried out between May-June 2015.

2.2.4 Audit findings

Audit scrutiny of implementation of IT package and working of billing software

showed the following:

2.2.5 System acquisition and implementation

As per award the computerisation programme was to be implemented in only

urban divisions of all the circles.

The Superintending Engineer (IT) as head of the IT cell was responsible for

implementing the computerisation. The hierarchy for decision making in this

regard in the company was as shown below:

25

Nahan, Solan and Kullu.

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Fig 2.2.1 Hierarchy for decision making

No dedicated project management team with involvement of various user

groups was created for implementation of the new application.

(i) Delay in implementation

The Computer Master Plan under Accelerated Power Development Reforms

Project (APDRP) was sanctioned by Government of India during 2002 and

2003 for all 12 operation circles in the State. In the sanctioned scheme there

was provision of ` 8.45 crore with 90 per cent grant for computerised billing.

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Audit noticed (May & June 2015) inadequacies in project management leading

to delays in several segments of implementation, right from the stage of

initiation of tenders as shown below:

Fig 2.2.2 Progress of IT Package Implementation

The notice inviting tender (NIT) for IT package under the scheme was issued

by the Company during May 2005 after a delay of 24 months from the date of

sanction. The Letter of Award was issued during May 2006 to HCL for ` 23.22

crore after a delay of 12 months from opening of the bids. The APDRP scheme

was closed in March 2009 and before closure, the Company could spent only

` 3.22 crore due to non-completion of work by HCL. As there was 90 per cent

grant under APDRP and due to non-completion of works in time, the Company

failed to avail the grant amounting to ` 4.71 crore and had to meet the

remaining expenditure from its own resources.

The package was further revised (December 2009) to ` 30.51 crore due to

changes in the scope of work. The whole package was to be completed in two

parts as per contract award i.e. 1st part for Shimla Circle by 28 April 2007 and

2nd

part for remaining 11 circles after 12 months of completion of Part-I. The

new application was launched in August 2008 in 10 Electrical Sub-Divisions

(ESDs) and gradually extended to124 ESDs up to March 2015 against the total

provision of 132 ESDs under the package. The project was still (March 2015)

under implementation and electricity bills were being prepared partly on this

software, partly on the old software and partly manually. At the time of award,

the whole package was planned to be completed within the operation period of

APDRP i.e. by April 2008. Audit noticed (May 2015) that HCL had completed

Part-I (Shimla Circle) of the package in August 2009 after a delay of 28 months

and part-II of the contract was to be completed by August 2010 (12 months

after completion of Part-I) and the same was still incomplete (March 2015). So

May,03 May,05 May,06 Mar,08 Mar,09 Mar,15

Sanction of

APDRP

NIT

LOA

Scheduled

completion

period

Duration of

APDRP

Actual

Implemen-

tation of

Modules

Actual Tasks

Scheduled

Delay

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far only 60 per cent of the consumers could be covered under the scheme as

evident from the table below:

The main reasons for delay in implementation of the package were inadequate

monitoring in the absence of any dedicated project management group, delay in

supply of hardware and connectivity problem in few ESDs. During the period

of delay bills of few categories of consumers were being prepared from the old

software and of some categories were being prepared manually. Due to

continuation of old software and manual preparation of bills, accuracy in

preparation of bills and efficiency in collection of revenue suffered resulting in

short recovery of revenue as discussed in paragraph 2.2.6 infra.

(ii) Poor documentation and internal control: Overpayment

Part-I of the package (revised) was to be completed within ` 7.55 crore

(including taxes and duties). Audit noticed (June 2015) that against this, HCL

had submitted invoices for ` 8.84 crore and the Company released ` 8.43 crore

resulting in excess payment of ` 0.88 crore. The excess payment was due to

lack of internal control as neither the SE (IT) nor accounts wing of the

Company had maintained proper bill register / ledger to keep control over the

payments for the package.

(iii) Inadequate control on master data entry: Loss of revenue

As per chapter 1 (J) of schedule of tariff applicable from time to time,

consumers availing electricity supply at a voltage higher than the “Standard

Supply Voltage” (SSV) as specified under the relevant category shall be given a

‘Higher Voltage Supply Rebate (HVSR)’ at the specified rates only on the

billed amount of energy charges.

Correct implementation of this rule required correct feeding of master data

relating to the consumers. In few cases master data of consumers was

0

5

10

15

20

25

2010-11 2011-12 2012-13 2013-14 2014-15

1.2

0

5.0

2

12

.25

12

.86

13

.35

19

.69

20

.18

20

.87

21

.47

21

.98

6.0

9%

24

.87

%

58

.70

%

59

.89

%

60

.74

%

Fig 2.2.3 : Consumers Covered under New Billing software

Total Number of consumers (in

Lakhs)

Consumers billed from HCL

software (in Lakhs)

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incorrectly fed in the billing software leading to risk of revenue loss. Audit

found 45 cases where this risk materialised in four26

ESDs resulting in

inadmissible allowance of HVSR amounting to ` 40.63 lakh for the period

between August 2013 to June 2014 to those consumers who were availing

supply at standard voltage of 11 KV for which no HVSR was applicable.

Further, in five other cases under above three ESDs availing supply at 33 KV

against the standard voltage of 11KV were allowed HVSR ranging between

four to eight per cent against three per cent admissible which resulted in

payment of extra rebate of ` 4.05 lakh. This resulted in non-recovery of

` 44.68 lakh from the consumers ibid.

(iv) Recovery of Penalty from vendor

As per terms of the award the vendor (M/s HCL) was also liable to pay

liquidated damages (LD) for delay amounting to ` 37.75 lakh27

at the rate of

five per cent for part-I, but the Company had recovered only ` 33.21 lakh from

HCL at the rate ranging between three per cent and five per cent. Similarly,

LD amounting ` 21.36 lakh only was recovered from the bills of HCL in

respect of part-II against the recoverable amount of ` 94.25 lakh28

. Thus, there

was short-recovery of LD of ` 77.43 lakh from HCL till March 2015.

2.2.6 Deficient mapping of business rules

As the billing system is the core application for revenue realisation for the

Company, it is imperative that the business rules are mapped completely. Audit

observed deficiencies in mapping of business rules leading to business risks as

discussed in following paragraphs:

(i) Fixed demand charges

Clause 3.9 of Electricity Supply Code (May 2009) issued by the Himachal

Pradesh Electricity Regulatory Commission stipulates that where the licensee

has completed the work required for supply of electricity to the HT / Extra High

Tension (EHT) applicant but the applicant is not ready or delays in receiving

the supply or does not avail the full contract demand, the licensee shall, after a

notice of 60 days, charge on pro-rata basis, fixed demand charges on the

sanctioned contract demand as per the relevant tariff order. Rules in the billing

software of the HCL were not mapped to link the completion of work for

release of supply to that consumer so as to issue required 60 days’ notice

immediately after completion of work. In absence of mapping of rules in this

regard in the application, compliance of this rule was being ensured through

manual control by issuing notices to such consumers manually after reviewing

26

ESDs :Baddi, Barotiwala, Manali-II and Paonta. 27

At the rate of 5 per cent of the total value of the contract of ` 7.55 crore as per Special

Conditions of the Contract (No.9.1 & 9.2). 28

At the rate of 5 per cent of the total value of the contract of ` 18.85 crore as per Special

Conditions of the Contract (No.9.1 & 9.2).

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the load sanctioned cases and progress of the related works. The manual

control was found to be weak resulting in non-recovery of ` 26.53 lakh for the

period from August 2010 to March 2014 in three such cases noticed

(March 2014) during audit under two ESDs Baddi and Manali-II. The

possibilities of non-recovery of demand charges in ESDs not covered in audit

resulting in similar loss cannot be ruled out.

(ii) Treatment of Defective Energy Meters

As per instruction No. 4.4.8 (ii) of the Supply Code, 2009, when the energy

meter of the consumer becomes defective the same should be replaced

immediately. Further, the consumers’ account should be overhauled for the

period during which the meter remained defective and be charged on the basis

of average monthly consumption recorded through the correct energy meter

installed.

Audit noticed that this business rule was not mapped correctly in the software

and in case of defective meters the system calculates the average consumption

by applying LDHF29

formula instead of calculating the average on the basis of

energy recorded during the period for which correct meter remained installed.

(iii) Application of wrong multiplying factor

As per prevalent practice in case the Current Transformer / Potential

Transformer and energy meter installed at the premises of the consumer are

of different ratio, for arriving at correct energy consumption of the consumer,

energy recorded through meter is multiplied by a certain Multiplying

Factor (MF).

It was imperative that the new application was to be designed in a manner that

the MF would be applied automatically on the basis of parameter recorded in

MRI30

. Audit noticed that such provision was not designed into the application

and MFs were being worked out separately & entered in the master data. This

carried the risk of errors & miscalculation of energy consumed. Audit found, in

four31

ESDs, multiplying factors for ten consumers were incorrectly worked out

which resulted in short recovery of ` 3.04 crore. The short-recovery was due to

non-provisions for automatic calculation of multiplying factor directly on the

basis of parameter recorded in MRI.

(iv) Non assessment of enhanced energy charges

The Company simplified (March 2012) the procedure for assessing the

unauthorised use of power under Section 126 of the Electricity Act, 2003. The

procedure prescribes for ignoring up to 20 per cent violation over and above the

29

Load, Days in a month, Hours per day & Demand factor. 30

Meter Reading Instrument. 31

ESDs: Kala Amb, Paonta, Baddi and Manali-II.

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sanctioned load and thereafter the consumer was to be assessed under Section

126 of the Electricity Act, 2003.

Audit noticed (June 2015) that the billing software being used by the Company

had no provision for automatic assessment of such defaulting consumers under

Section 126 of the Act ibid. In absence of the provision in the application the

assessment is to be done manually leaving the risk of errors and manual

discretion. An illustration of the risk being substantiated is included in the text

box below:

Illustration: A consumer having account no. BHT-61 (connected load of 459.25

KW) under ESD Baddi had availed load of 628.36 KW (683 KVA with

average Power Factor of 0.92) during July 2013. Load availed by the

consumer was in excess of 20 per cent of connected load. Thus, the consumer

was required to be charged energy charges on double rates as per above

provisions. However, due to non-provision for the same in the new application

enhanced energy charges of ` 38.30 lakh could not be levied / recovered as the

compensatory manual control was less stringent.

Similar errors were noticed in 20 cases resulting in non-assessment / recovery

of ` 1.95 crore in ten32

ESDs on account of enhanced energy charges from the

defaulting consumers for the period from March 2011 to October 2014.

(v) Clubbing of load

As per sales circular No 5/2001 of the Company regarding clubbing of loads, in

case of any industrial consumer running more than one connection in the same

premises, the loads of all such connections should be clubbed against one

account and the remaining accounts / meters should be permanently

disconnected. This provision had not been mapped correctly in the billing

software and in case of clubbing of consumers’ connections, system generates

Meter Change Order against the connection for which clubbing of load is

registered and for remaining connections the system does not accept the

PDCO33

request which has to be registered manually. Therefore in absence of

the provisions in the application, the officials were resorting to manual methods

which makes the process time consuming and leaving the risk of manual

discretion.

32

ESDs :Kala Amb, Paonta, Barotiwala, Manali-II, Baddi, Mandi-II, Manali-I, Dulehar,

Reckong Peo, and Sataun. 33

Permanent Disconnection Order.

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(vi) Security deposit

As per orders of the State Regulatory Commission security deposits of the

consumers should be reviewed annually on the basis of average energy bills of

the consumer and should be revised accordingly so as to safe guard the one

month’s energy bill of that consumer.

Audit noticed that the shortfall in security deposit of the consumers was being

calculated manually as there were no provisions for the same in the software.

Therefore there was scope of manual errors. The financial implication in three

test checked ESDs34

worked out to ` 1.13 crore.

(vii) Non linking of master data

For installation of energy meters in the premises of new consumer erection

charges are recovered from the consumer at different rates based upon the

category of the consumer. These rates for different categories of consumers

appear in SDO modules. Audit noticed that access to this master data table had

not been linked to the actual operational module (Junior Engineer module) that

could have simplified the process for applying correct rates to different

categories of consumers while preparing service estimates for new connections.

This carried the risk of dependence on manual processes.

2.2.7 Inadequacies in application functionality

Audit noted the following design deficiencies in the application for supporting

some business functional requirements:

(i) Tariff data updation : short recovery of peak load demand charges

Tariff master table should have been so designed in the billing application that

whenever there is any change in the tariff rates the same may be made

applicable from the date of its revision by updating the master data. Audit

noticed that in case of Peak Load Demand Violation Charges (PLDVC) the

issue was hard coded in the application design resulting in dependence on the

developer for revision of rates, risk of delay in revision of rates and

consequential revenue loss.

Audit noted that the rates of PLDVC were revised from ` 300 per KVA to

` 600 per KVA per month as per schedule applicable from 1st April 2013.

However, it was found (February 2014) that the revision could not be done due

to the fact that this variable was hard coded in the application design and the

change could not be implemented appropriately. Thus, due to non-updation of

the master data, PLDVC in respect of Large Supply Consumers was recovered

at the old rates. This had resulted in short recovery of PLDVC amounting to

34

ESDs : Manali-1, Kangra and Mandi II.

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` 2.61 crore from 442 consumers in five35

ESDs during the period from April

2011 to August 2014.

(ii) Revenue received from non-consumers

Legal and Vigilance Modules of the application have provision for adjustment

of assessed amount for theft of power by consumers only. In case of any

recovery / adjustment for theft by non-consumer there was no provision for

generation of receipt from the designed application.

Similarly in case of permanent disconnection for default in payment of dues and

the payment received from a person after PDCO36

no cash receipt can be

generated and the receipt has to be issued manually, due to the fact that after

PDCO system application does not recognise the person as consumer.

Therefore, due to above the revenue assessment does not tally with the monthly

revenue receipt. Provision for issue of receipt even to the non-consumer should

also have been made in the application.

(iii) In certain cases one domestic consumer is linked to multiple energy

meters in his / her premises and in such cases when consumer makes payment

of more than one bill through single cheque, pay-in-slip generated shows the

same cheque number against all the bills thereby making it difficult for the bank

as well as to the Company to tally the actual number of cheques and entries in

the pay-in-slip. The pay-in-slip indicates the name of the bank against the

column for depositors and there was space only to insert bank account number

up to 14 digits, though certain banks have account numbers with more than

14 digits.

(iv) As per Instruction No. 7.1.2 of the Supply Code 2009, if the consumer

fails to clear the amount of energy bill within 15 days after due date mentioned

in the bill, connection of the consumer should be temporarily disconnected.

Thereafter, if the default continues for another six months the connection may

be disconnected permanently. Audit noticed that the procedure for issue of

TDCO37

and PDCO was very lengthy which requires seven steps and number of

entries to be fed in the system before generating the required orders. Audit

noted that the process could have been automated by linking the due date of

energy bill and receipt of actual payment there against available in the other

modules of the application.

2.2.8 IT Security

IT Audit scrutiny (May-June 2015) showed that the system installed in the

21 ESDs test checked was not secured properly and was vulnerable to

35

ESDs :Paonta, Baddi, Barotiwala, Mandi-II and Sataun. 36

Permanent Disconnection Order. 37

Temporary Disconnection Order.

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unauthorised use due to inadequate access controls. Some instances are

provided below:

(i) The access to different user privileges was possible from any nodes and

user authentication was not linked to assigned work terminals. Thus, new

connections can be entered in the system through ID of the Assistant

Executive Engineer (AEE) by passing all the required steps i.e. Junior

Engineer and Commercial modules. Even sundry credits can be posted in

the account of consumers by any employee through the access credentials

of AEE. In one case under ESD-II, Nahan ` 3.70 lakh was embezzled by

using the ID & password of AEE, which indicates the practice of sharing

of credentials.

(ii) Audit noticed that there is no procedure of review of user logs and

sessions. Further, on transfer of employee, there is no procedure to block

his / her ID allocated to him / her in the previous office so as to prevent

him from accessing the data.

(iii) MRI data downloaded from the meters has to be converted into text file at

ESD / CBC before transmitting the same to Data Centre (DC), Shimla

which includes operator’s intervention. This process of manual

intervention is not in compliance with the APDRP guidelines on use of

MRI instruments and upload of data to the server of the billing

application. The conversion of data into text file at the CBC / ESD carries

the risk of data manipulation prior to generation of energy bills.

2.2.9 Business Continuity Planning

The billing system is a critical system as it has a direct impact on the revenue

realisation of the Company. In case of any untoward incident or disaster, the

consumers’ bills are not generated in time or done incorrectly, earnings of the

Company may be substantially affected and also can cause lot of inconvenience

to the consumers. It is, therefore, essential for the entity to have a well-

documented disaster recovery and business continuity plan to be implemented

such that information processing capability can be resumed at the earliest in

case of any disaster.

It was noticed that the Company had established its Data Centre (DC) at Shimla

and Data Recovery Centre (DRC) at Paonta. Both these centres are located in

the same seismic zone (Zone IV) as per Global Seismic Hazard Assessment

Programme map for Himachal Pradesh. Thus, by establishing both centres at

the same seismic zone, the business risk of severe disruption is not

appropriately mitigated, even after incurring an expenditure of ` 10.36 crore on

establishment of the DRC.

In addition, it was also noticed that as per specifications / requirements supplied

to the contractor, the software should maintain Recovery Point Objective

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(RPO)38

at less than 15 minutes for all application and data at primary site and

Recovery Time Objective (RTO)39

was between six and 36 hours for different

applications such as metering, billing and collection, new connection,

disconnection, meter data acquisition etc.

Audit noticed (April 2014) that as per inspection carried out (4 to 7 February

2014) by the inspection committee of the Company, RPO and RTO could not

be verified as the contractor had not submitted the business continuity plan and

drill in this regard had not been conducted till June 2015.

In reply the Company stated (May 2014) that the Power Finance Corporation

had given consent (December 2009) for establishment of DC and DRC in the

same seismic zone. The reply was not acceptable as the consent was applicable

for states having only one seismic zone, whereas Himachal Pradesh falls under

two seismic zones and the centres could have been established in separate

zones.

2.2.10 Miscellaneous

(i) Non recovery of demand charges

In the billing software there was programming error due to which the demand

charges were not computed correctly as per the tariff resulting in short recovery

of demand charges amounting to ` 75.29 lakh up to April 2010 (Para 2.14.8 of

the C&AG’s Report for the year ended March 2011). Though this error in

programming was subsequently corrected, the recoveries had not been made

from the consumers so far (June 2015). Thus, non-recovery of demand charges

of ` 75.29 lakh from the consumers had further resulted in interest loss of

` 38.90 lakh40

up to June 2015.

(ii) Consequences of delay in implementation

The software was to be implemented to ensure accurate assessment of energy

bills, to improve revenue realisation, but due to delay in implementation the

company had to continue with the old system of preparing bills through

deficient old billing software involving risk of loss of revenue. Test check of

records relating to 7 ESDs showed that there was loss of revenue as discussed

below:

(a) Late Payment Surcharge

If the consumer fails to clear his bill by due date as indicated on the energy

bills, he was liable to pay surcharge at the rate of 2 per cent per month or part

thereof, on the outstanding amount excluding electricity duty / taxes. Further,

the payment through cheque was required to be made two days prior to the due

date for payment by cash.

38

Maximum amount of time lag between Primary and Secondary storages. 39

Maximum elapsed time allowed to complete recovery of application processing at

DR site. 40

Calculated at the rate of 10 per cent per annum for the period from May 2010 to

June 2015.

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Audit noticed (June 2015) that in respect of industrial consumers who had

deposited their energy bills through cheques after due date of payment by

cheque, the late payment surcharge amounting to ` 58.62 lakh could not be

recovered from 108 consumers for the period from April 2011 to December

2013 in three 41

ESDs through manual process due to delay in implementation

of application software in these ESDs.

(b) Non / short- recovery of Low Voltage Supply Surcharge

As per chapter 1 (I) of schedule of tariff applicable from time to time,

consumers availing electricity supply at a voltage lower than the “Standard

Supply Voltage” as specified under the relevant category shall, in addition to

other charges be also charged a Lower Voltage Supply Surcharge (LVSS) at the

prescribed rates.

During audit (June 2015), it was noticed that in 30 cases (under seven42

ESDs)

of large supply consumers (availing supply on voltages lower than the standard

supply voltage) LVSS was not charged or short charged due to calculation error

as the same was being calculated manually on the old software. This had

resulted in non / short recovery of ` 1.39 crore.

(c) Short recovery of demand charges

As per two part tariff (July 2005), the consumers having connected load in

excess of 20 KW shall be billed for demand charges in addition to energy

charges at the rate specified. The bills of the Large Industrial Supply

consumers were being prepared by the concerned Central Billing Cells (CBC)

through old software which could not generate the bills directly by

downloading data from meter reading instruments (MRI). The bills were being

prepared in excel sheets by feeding data manually by taking readings from MRI

data due to delay in implementation of new software.

Audit noticed (June 2015) that in 65 cases (test checked) demand charges of

` 50.56 lakh were short levied due to calculation mistakes during the period

from April 2009 to March 2015 in seven ESDs43

.

(d) Short recovery of average charges

As per instruction No. 4.4.8 (ii) of the Supply Code, 2009, when the energy

meter of the consumer becomes defective the same should be replaced

immediately. Further, the consumers’ account should be overhauled for the

period during which the meter remained defective and be charged on the basis

of average monthly consumption recorded through the correct energy meter

installed.

41

ESDs: Baddi, Barotiwala and Manali-II. 42

ESDs: Baddi, Barotiwala, Kala Amb, Manali-II, Paonta, Mandi-II & Sataun. 43

ESDs: Kala Amb, Paonta, Manali-II, Baddi, Kangra-I, Sataun, and Reckong Peo.

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Test check of records during audit (June 2015) showed that after replacing

defective meters of ten consumers (Five44

ESDs) with new meters, their

accounts were not overhauled due to non-existence of such provision in the old

billing software. In absence of which energy charges amounting to ` 52.68 lakh

were short recovered during the period from September 2011 to August 2014.

(e) Short-recovery due to Non-levy of revised tariff

Energy bills of small industrial consumers having connected load of less than

20 KW (single part tariff) were being generated by the ESD, Baddi through old

billing software.

Audit noticed (March 2014) that after revision of tariff in April 2012, the billing

software could not be modified due to some technical reasons. Consequently,

the consumers of this category continued to be billed at old rates up to

July 2013. It was only after switching over (July 2013) to new billing software

provided by the HCL the deficiency was removed but no recoveries on account

of difference in rates were made for the period prior to July 2013.

Thus, due to technical problem in the software, an amount of ` 20.65 lakh was

short recovered from 295 consumers during the period from April 2012 to

July 2013.

Conclusions and Recommendations

The Computer Master Plan under APDRP sanctioned by GoI during 2002 and

2003 and awarded in May 2006 was still under implementation. Consequently

the Company had to prepare the energy bills manually which resulted in non /

short-recovery of revenue on account of Late Payment Surcharge, Low Voltage

Supply Surcharge, application of incorrect rates of High Voltage Supply Rebate

and Demand Charges etc.

The Company should expand coverage of the new application to other ESDs

for its complete implementation to eliminate manual preparation of bills.

The software which was made operational in 124 sub divisions out of total

awarded 132 was also deficient in mapping of business rules which resulted in

revenue loss due to non / short-recovery of Fixed Demand Charges, application

of wrong multiplying factor and non assessment of enhanced energy charges

etc. Besides, the Data Centre and Data Recovery Centre established in

connection with this IT package had been established in the same seismic zone

which defeated the very purpose of establishing the Data Recovery Centre.

44

ESDs: Kala Amb, Barotiwala, Baddi, Kangra-I and Reckong Peo.

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The Company should initiate action to rectify deficiencies in mapping of business rules as pointed in audit so as to avoid recurring loss of revenue.

Access controls and data security controls may be strengthened to mitigate

risk of data manipulation.

The above points were reported to the Government / Company in August 2015;

their reply was awaited (December 2015).

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CHAPTER-III

AUDIT OF TRANSACTIONS

Important audit findings emerging from test check of transactions made by the

State Government companies are included in this Chapter.

GOVERNMENT COMPANIES

Himachal Pradesh Agro Industries Corporation Limited

3.1 Avoidable payment

Failure to deposit Employees Provident Fund contribution as per the

provisions of the Employees Provident Fund Scheme, 1952 resulted in

avoidable extra payment of `̀̀̀ 0.93 crore besides imposition of damages

and penal interest of `̀̀̀ 1.45 crore for delay in depositing EPF

contribution.

(i) Section 38 of the Employees Provident Fund Scheme, 1952 (Scheme)

provides that the employer shall, before paying the member his wages in

respect of any period for which contributions are payable, deduct the

employees’ contribution from his wages together with his own contribution

and shall pay the same to the fund within fifteen days of the close of every

month. Failure to pay attracts payment of simple interest at the rate of twelve

per cent per annum or at such higher rate as may be specified in the scheme on

the amount due under the Act1 from the date on which the amount has become

due till the date of actual payment besides recovery of damages2 from the

employer by way of penalty, not exceeding the amount of arrear.

Himachal Pradesh Agro Industries Corporation Limited (Company) is

deducting from its employees’ salary and contributing employer share under

the Scheme at the rate of 12 per cent per month. The contribution for the

period from July 2007 to February 2011 amounting to ` 2.53 crore was not

deposited with the Employees Provident Fund Organisation (EPFO) within the

prescribed time of within fifteen days of the close of every month. For delay

in deposit, the EPFO initiated proceeding under Section 7A of the Employees

Provident Funds and Miscellaneous Provisions Act, 1952 (Act) and passed an

assessment order to deposit ` 2.53 crore in October 2011. Despite this order,

the Company failed to deposit the said amount within the stipulated time.

Consequently, the EPFO passed an order for attachment of bank accounts of

1 Section 7Q of the Employees Provident Fund and Miscellaneous Provision

Act, 1952. 2 Section 14 B of the Employees Provident Fund and Miscellaneous Provision

Act, 1952.

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the Company and recovered ` 0.43 crore. Further, on the request of the

Company the balance amount was, however, allowed to be deposited in

instalment after receiving revolving bank guarantee and furnishing the

undertakings to abide by the terms and conditions governing the grant of

instalments. One of the conditions governing the grant of instalments was that

the employer should undertake to pay such damages on all belated payments

as may be levied by the Regional Provident Fund Commissioner (RPFC) in

accordance with the provisions of the Act (Section 14 B). The Regional

Provident Fund Office (RPFO) vide its orders dated 26 December 2014

directed the Company to deposit ` 1.45 crore (i.e. ` 0.98 crore on account of

damages and ` 0.47 crore as interest) for this default in deposit of EPF

contribution in time. The company has deposited ` 41.78 lakh on account of

interest with RPFC between January 2015 and April 2015.

The Management stated (September 2015) that Company filed an appeal

against these orders before Appellate Tribunal of RPFC, Delhi. The Appellate

tribunal ordered (4 June 2015) that the appellant is supposed to deposit

assessed amount under section 7 Q of the Act as order under 7 Q is not

appealable.

The company accordingly deposited ` 47.28 lakh (June 2015) with RPFC on

account of interest on delayed deposit which was avoidable by deducting and

depositing the EPF contribution in time.

(ii) Further, as per Employees’ Provident Fund Scheme ibid the rate of

contribution is 10 per cent instead of 12 per cent for any establishment which

had at the end of any financial year, accumulated losses equal to or exceeding

its entire net worth.

Audit scrutiny showed (September 2014) that the Company was incurring

heavy losses and its accumulated losses had already exceeded its entire net

worth in the year 2005-06. Therefore, the rate of EPF contribution applicable

for the Company was 10 per cent instead of 12 per cent contribution being

made by the Company. During the period from 2005-06 to 2013-14, a total

amount of ` 5.57 crore was paid / payable by the Company towards employer

share at the rate of 12 per cent per month. This resulted in an avoidable extra

payment of ` 0.93 crore during the same period.

The Management while admitting (March 2015) deduction / contribution of

12 per cent share and also having accumulated losses in excess of its net worth

further stated that the Company had number of properties / assets which are

enough for increasing its net worth, if revalued as per procedure.

The reply was not acceptable as the rate of contribution applicable for the

Company was 10 per cent and contributing at the rate of 12 per cent was in

violation of the provisions ibid.

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The matter was reported to the Government (March 2015); the reply was

awaited (December 2015).

Himachal Pradesh State Civil Supplies Corporation Limited

3.2 Distribution of LPG Cylinders

3.2.1 Introduction

Himachal Pradesh State Civil Supplies Corporation Limited (Company) was

incorporated to strengthen public distribution system in the State of Himachal

Pradesh. Besides distribution of other commodities, the Company is also

procuring Liquefied Petroleum Gas (LPG) from three oil companies3 for

distribution to 6.18 lakh domestic & 10,868 commercial consumers4 through

its 53 LPG retail agencies5. The total turnover of the Company on account of

sale of LPG cylinders increased from ` 97.71 crore in 2010-11 to

` 161.79 crore in 2014-15.

Thematic audit of distribution of LPG cylinders of the Company from 2010-11

to 2014-15 was conducted between March 2015 to June 2015 through test

check of records of the Corporate Office, three6 out of seven Area Offices,

both Divisional offices at Solan and Dharamsala and 25 LPG agencies out of

total 53. Audit findings are discussed in the succeeding paragraphs:

3.2.2 Non-conducting of Mandatory Inspection

As per the instructions issued by the IOCL from time to time mandatory check

of LPG installation at the consumer’s premises is required to be carried out

every two years.

Scrutiny of records in audit (May 2015) showed that no mechanic has been

provided / deputed in any LPG agency of the Company and in the absence of

mechanic, the compliance of above instructions could not be ensured. There

by compromising the safety of the LPG consumers.

The Government stated (August 2015) that the comments / suggestions have

been invited from the field offices to outsource the services of mechanics to

avoid any financial loss to the Company as well as to meet the mandatory

requirement.

3 Indian Oil Corporation Limited (IOCL), Bharat Petroleum Corporation Limited

(BPCL) and Hindustan Petroleum Corporation Limited (HPCL). 4 Average during the last five years ending March 2015.

5 IOCL: 49, HPCL: 02 and BPCL: 02.

6 Shimla, Solan and Nahan.

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3.2.3 Storage of LPG

Gas Cylinder Rules (GCR), 2004 prescribes certain conditions for grant of

license for storage of LPG. These conditions were not being followed by the

Company as would be evident from the following:

� Mastic flooring in the godowns of all the audited LPG agencies to

keep the cylinder safe from damage and also to control fire had not

been provided (condition no. 6).

� In ten7 cases LPG agency godowns were constructed near the

residential locations (condition no. 5).

� The godown of LPG agency, Rajgarh was constructed on the road

side surrounded by commercial shops, petrol pump, HRTC bus

stand etc. (condition no. 5).

� The size and material used in the construction of ventilators

installed in 25 inspected LPG agencies godowns were not as per

the requirement (condition no. 3).

� In the case of LPG Agency, Kaza, the Company has obtained

license from Chief Controller of Explosive for one godown only

whereas the LPG Cylinders were being stored at four locations.

Thus, cylinders at three godowns were being stored

un-authorisedly (Rule 51 (2).

� Fire extinguishers were not found installed / refilled in six LPG

agencies8 (Condition no. 16).

The Government stated (August 2015) that necessary instructions have been

issued to the field offices besides admitting the facts that in some places local

people have constructed the houses for which the Company had no control.

3.2.4 No documentary proof to verify the rates fed in the System

The revision of rates of LPG Cylinders (domestic and commercial) is received

from IOCL by the respective incharge of the agencies on their personal mobile

through Short Message Services (SMS). However, there exist no provision in

the Company to record the messages and even no documentary evidences

were available with the respective agency in case SMS got deleted from the

mobile phone (in the LPG agency, Pooh all the previous SMSs were deleted

by the in charge). In absence of any visible and authenticated proof of rates,

correctness of rates being charged from the consumers could not be verified in

audit.

7 Nahan-I, Rajgarh, Haripurdhar, Solan, Bhatta Kuffer, Nalagarh, Narkanda, Sangla,

Reckong Peo and Pooh. 8 Kaza, Reckong Peo, Pooh, Rajgarh, Sangla and Bhatta Kuffer.

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The Government stated (August 2015) that the field offices have been directed

to ensure availability of documentary evidence regarding revision in rates.

3.2.5 Non posting of Chowkidar / Godown keeper

No chowkidars / godown keepers were posted in any LPG Godowns for watch

and ward of the stock. Resultantly, there have been instances of theft during

2010-11 to 2014-15 at seven9 LPG agencies leading to a loss of ` 6.31 lakh to

the Company.

The Government stated (August 2015) that most of the LPG agencies

godowns are situated outside the towns / villages at secluded places and at

such lonely places deployment of chowkidar was not expedient and practical.

The reply was not acceptable as lonely and secluded places are more prone to

theft.

3.2.6 Loss on sale of LPG cylinders at a lower rate

The GoI introduced (June 2013) DBTS with the facility of transfer of subsidy

directly in their accounts. The scheme was later suspended (March 2014) due

to difficulties faced by the consumers, especially in those areas where

Aadhaar Card (AC) access was low. Due to sudden suspension of DBTS, the

cylinders supplied for Aadhaar Card linked consumers at higher rates

remained unsold. The agencies were also not empowered to adjust the DBTS

stock by selling to other categories of consumers. The DBTS was re-launched

(November 2014) after a gap of more than eight months and with the passage

of time, the Retail Selling Price of these cylinder was reduced and the

Company had to sell them at a lower rates. Though the IOCL had requested

(September 2014) the Company to provide the details of such cylinders and

assured to resolve the issue, but the same had not been furnished by the

Company so far (July 2015).

However, the details compiled by audit (May 2015) showed that there were

6,672 such cylinders in 30 agencies of the Company which were sold at lower

rates. Thus, failure in compiling the details required for lodging the

adjustment claim, the Company could not recover ` 20.00 lakh from IOCL on

account of differential amount of cylinders sold at lower rates during the

period from March 2014 to April 2015.

The Government stated (August 2015) that the Area Managers have been

given directions to reconcile the accounts with the IOCL.

3.2.7 Non recovery of differential cost from consumers

The GoI decided (September 2012) to cap the number of subsidised cylinders

per consumer and instructed the IOCL to introduce the quota period with

9 Theog, Bhabha Nagar, Damtal, Nahan-II, Darlaghat, Baddi, and Jhandutta.

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immediate effect. Accordingly, the IOCL decided (September 2012) that the

Non Domestic Exempt Customers (NDEC) shall also be given only

three subsidised cylinders with effect from 14th

September 2012 and extra

cylinders over and above will be issued at the non-subsidised rates. However,

rates in respect of non-subsidised cylinders were not intimated. Consequently,

it was decided that supply of cylinder in excess of three be made only after

taking undertaking from them to pay differential cost after receipt of revised

rates.

Scrutiny of records showed (May 2015) that 43 LPG agencies failed to take

such undertakings from the customers and distributed cylinders on

non-subsidised rates during the period from 18

September 2012 to

30 September 2012. The IOCL debited (November 2012) ` 19.66 lakh

differential cost in respect of these cylinders to the accounts of the Company.

However, in absence of any undertaking the said amount remained

unrecovered from them.

The Government stated (August 2015) that the information are being collected

from the field offices.

Himachal Pradesh State Electricity Board Limited

3.3 Material Management and Inventory control in Himachal Pradesh

State Electricity Board Limited

3.3.1 Introduction

The Himachal Pradesh State Electricity Board Limited (Company) is engaged

in generation, transmission and distribution of power in the State of Himachal

Pradesh. The total average annual outgo on purchase of store items by the

Company during the three years ended 2013-1410

was ` 181.51 crore for the

capital works and O&M of 22 Generating Stations (487.45 MW), 93,943

circuit kilometres transmission & distribution network and its 21.98 lakh

consumers. The thematic audit of the Material Management and Inventory

Control of the Company conducted between March 2015 and June 2015

showed cases of purchases made without requirement, non-placement of

purchase orders for full required quantity in time, non-initiating any action

against the defaulting suppliers, delay in procurement and blockade of funds

on non-disposal of obsolete stores as discussed in the succeeding paragraphs:

3.3.2 Material Management

Material Management is an integrated approach to the planning, procurement

and utilisation of material inputs with a view to control material cost,

10

Figures for 2014-15 were not available as the accounts for the year are yet to be

finalised by the company.

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inventories and to ensure availability of materials at right time in right place,

with minimum storage cost.

The details of purchases / consumption of Electronic Meters, Steel Tubular

Poles (STP), Distribution Transformers (DTRs) & Conductors etc. during the

three years ended 31 March 2014 are given in Appendix 3.1. From the

Appendix it may be seen that the stock at the close of each year represented

five to eight months’ consumption for the respective years. The management

has not fixed any stock holding limit, however taking three months’11

consumption as stock holding limit, the excess investment in stock ranged

between ` 40.24 crore and ` 57.57 crore during 2011-12 to 2013-14 on which

the Company sustained interest loss of ` 12.07 crore12

.

3.3.2.1 Budget allocation

There was no system in the Company to prepare any Material Budget for the

purchases to be made during the year. However, the year-wise allocation of

funds and actual purchases of material viz. Electronic Meters, ST Poles, DTRs

& Conductors etc. made thereagainst during the last three years ending

March 2014 is tabulated below:

(`̀̀̀ in crore)

Year Funds allocated

for purchases

Actual

purchases

Excess

purchases

Percentage of

excess purchases

2011-12 5.25 208.09 202.84 3,864

2012-13 10.76 194.97 184.21 1,712

2013-14 15.69 141.48 125.79 802

From the above it could be seen that the Company did not have a proper

system of preparing budgetary estimates for the procurement of material as

per requirement. Consequently, the actual procurement during the period was

affected by allocating additional funds from 2011-12 to 2013-14 had exceeded

by 802 per cent to 3,864 per cent of the funds originally budgeted.

3.3.2.2 Purchase procedure

The procedures for the purchase of the material are laid down in its Purchase

Manual. Regulation 1 (3), Chapter III of the Purchase Manual of the Company

provided that purchases should be planned so as to ensure regulated supply as

per requirement to avoid blocking up of Company’s borrowed funds.

11

Three months consumption as stock holding limit has been taken considering average

time required for procurement of material. 12

Calculated at the rate of 10 per cent per annum on minimum excess inventory of

` 40.24 crore for three years.

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Audit scrutiny (May 2015) showed that the working programme of the field

units for the year was being finalised in the month of April whereas, the units

are supposed to furnish their next year’s requirement in advance during

May and November every year. Non-adherence to the instructions / guidelines

relating to purchases resulted in avoidable and extra expenditure as discussed

in the following paragraphs:

(i) Generation loss due to delay in procurement of runners

Bhaba Hydro Electric Project (BHEP) of the Company with three generating

machines and one spare runner was commissioned during 1989. Thereafter

three additional runners were procured between 1998 and 2008. During

June 2009 the Company decided to procure two spare runners keeping in view

the fact that the original runners had completed 70,000 running hours and had

lost their original profile and metallurgy. Bharat Heavy Electric Limited

(BHEL) team also declared two runners out of three additional runners beyond

repair during inspection. Accordingly, the Company invited bids for

procurement of two additional runners in December 2009 which were opened

in July 2010. The company could not complete the procurement process

within the prescribed period (29 months) mainly due to delay in finalisation of

tenders and arrangement of funds. The runners were actually received

(November 2013) after 47 months from invitation of bids which indicated that

the Company did not had concrete inventory management system in place.

Due to non-availability of runner the BHEP had to be run without spare runner

till receipt of new additional runners in November 2013. In between, old

runner (machine No. II), got damaged on 12 January 2012 and remained off

the bar up to 23 February 2013. Consequently, the generation was stopped

due to non-availability of spare runner. Had the spare runners been procured

in time the generation loss of 95.70 MUs valued at ` 32.84 crore reported by

the BHEP could have been avoided.

(ii) Procurement of LT Energy Meters without requirement

The Company procured 34,001 L&T and Secure make LT meters13

during

2011-12 and 2012-13. Test check of their utilisation in audit (May 2015)

showed that these meters were purchased much in excess of the requirement.

The Management failed to consider / deduct the quantities of meters to be

replaced on turnkey basis under Restructured Accelerated Power Development

and Reforms Programme (RAPDRP), as provided in the Detailed Project

Reports (DPRs) prepared by the Company in October and November 2010.

Consequently, out of these 9,734 energy meters valuing ` 3.39 crore were

lying un-utilised in nine units14

of the Company test checked in audit. The

13

10-60 Amp. Device Language Metering System with Metallic Box. 14

Operation Circle, Shimla (` 0.92 crore), Solan (` 0.42 crore), Nahan (` 0.87 crore),

Rampur (` 0.11 crore), Rohroo (` 0.07 crore), Electric Division, Chamba

(` 0.13 crore), ED, Sundernagar (` 0.05 crore), M&T, Solan (` 0.45 crore) and M&T

Sundernagar (` 0.37 crore).

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position of similar unutilised meters in other stores of the Company is also not

ruled out.

This not only resulted in blockade of borrowed funds of ` 3.39 crore but also

in interest loss of ` 50.85 lakh for the period from October 2013 to

March 2015.

(iii) Non-placement of supply order for required quantity

Against the requirement of 14,580 Steel Tubular Poles (STPs) of 9 meter

length received from the field units for 2011-12, Company after obtaining

approval from Store Purchase Committee for 12,200 STPs opened tenders

(May 2011) with option of placing orders for 40 per cent additional quantity

on same terms & conditions. However, supply orders were placed on the L1

firm (M/s Jindal Industries, Hissar) for 5,540 STPs (November 2011: 3,350,

May 2012: 1,340 and December 2012: 850). As there was increasing trend in

the rates of steel in the market which was evident from the lowest rates for

similar size of STPs (` 9,119.62 per pole) received (May 2012) against tender

enquiry No. 5/2012. In view of this the Management should have placed order

for full approved quantity of 12,200 STPs on M/s Jindal Industries, Hissar.

Thus, failure in placing the orders for full required quantities resulted in extra

expenditure of ` 0.80 crore on the purchase of 6,660 STPs against the tender

enquiry No.5/2012 from M/s Gaurang Products Private Limited.

(iv) Undue favour to suppliers

Purchase orders (PO) for supply of 82015

(11/0.4 KV) Distribution

Transformers (DTRs) were placed by the CE (MM) to M/s J.K. Transformers

& Switchgears and M/s Swasca Industries on 6 January 2010. As per clause

13.0 of the PO, supply was to be completed up to 5 July 2010. Further, as per

Clause 2.0 of the PO, the Company had an option to cancel the PO, if the

supply was not made within three months after the scheduled delivery period.

Both the firms failed to complete the supply, the DTRs even after expiry

of three months from the scheduled delivery period of July 2010 and

supplied only 595 DTRs out of total ordered quantity of 820 DTRs up to

5 October 2010.

Meanwhile another Tender Enquiry for similar DTRs was opened on

28th

April 2010 in which the rates quoted by above mentioned firms were

lower by ` 1,604.41 (25 KVA), ` 2,683.40 (63 KVA) and ` 3,916.90

(100 KVA) per DTR. Despite knowing that the rates of earlier PO issued in

January 2010 were higher as compared to rates received in April 2010, the

Company did not cancel the POs after expiry of three months from the

scheduled date of completion of supply and allowed to complete the supplies

by both the firms up to April 2011.

15

25 KVA: 489, 63 KVA: 311 and 100 KVA: 20.

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Thus, failure to cancel the orders as per the terms and conditions of purchase

orders resulted in an extra expenditure of ` 4.62 lakh16

on purchase of

225 DTRs received after three months of schedule supply date.

3.3.2.3 Loss due to delay in implementation of scheme

System Improvement Schemes for procurement of Electronic Energy Meters

for the years 2011-12 and 2012-13 were sanctioned by M/s REC amounting to

` 56.62 crore and ` 64.38 crore respectively. As per approved schemes

10.38 lakh single phase and 27,319 three phase meters were to be replaced by

the end of March 2014 and in this process increase in billed energy of

2.77 crore units valued at ` 10.58 crore per month was envisaged. Against the

above targets, Company could replace only 5.15 lakh single phase and 6,472

three phase meters only. However, the company had not assessed the actual

increase in billed energy after replacement of these meters.

Audit noticed (April 2015) that the Company could achieve only 49 per cent

of the targeted replacement of electro-mechanical energy meters up to

July 2014.

3.3.3 Inventory Control

3.3.3.1 Non-moving store

Test check of records relating to 13 stores of the Company revealed that stock

comprising cables, conductor, DTRs etc. valuing ` 3.90 crore was lying in the

stores for more than five years which was indicative of the fact that the store

items were purchased in excess of the actual requirement. On these excess

purchases, the Company had suffered interest loss of ` 1.95 crore17

up to

March 2015.

3.3.3.2 Obsolete store

Stock verifier of the Company are required to indicate in their physical

verification reports (PVR) the duration of each item kept in store. The

Executive Engineers in charge of the store are required to supplement the

PVRs by classifying the disposable material as surplus, obsolete,

unserviceable and scrap. The same is also required to be got declared

condemned by the circle level condemnation committee within 45 days of

finalisation of above classification by the Executive Engineer. Test check of

10 stores in audit (April / May 2015) revealed that surplus and unserviceable

store comprising mainly of old & used machinery of completed projects and

scrap valued at ` 5.84 crore was pending for final disposal due to

non-formation of condemnation committee in the respective circles.

16

` 1,604.41 x 154 + ` 2,683.40 x 51 + ` 3,916.90 x 20 = ` 4.62 lakh. 17

Calculated at the rate of 10 per cent per annum for five years.

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3.3.3.3 Surplus store

As per the instructions issued by the erstwhile Board in July 2005, the material

should be procured only for immediate requirement and should be utilised

within six months from its receipt. In case material remained un-utilised even

after six months, the value of the same should be placed in the Personal

Ledger Account of the procuring / erring officer besides initiating disciplinary

action against him.

Audit noticed (April 2015) that material such as Cable & DTRs etc. valuing

` 1.80 crore was purchased / procured by the concerned divisional in charge

between March 2004 and April 2013 in excess of the requirement and could

not be used till March 2015. The Company had not initiated any action

against the erring officer as per instructions ibid. On purchase of these items

the Company had not only blocked the funds amounting to ` 1.80 crore but

also suffered interest loss of ` 1.23 crore as detailed in the Appendix 3.2.

3.4 Injudicious contribution towards Employees’ Benevolent Fund

The Company extended undue favour to its employees by contributing

matching grant of `̀̀̀ 7.33 crore from time to time towards employees

benevolent fund though Employees Benevolent Fund Rules does not provide for the same.

The Himachal Pradesh State Electricity Board (now Company) notified

Himachal Pradesh State Electricity Board Employees Benevolent Fund Rules

in June 1974 (Rules). The objective of creation of Benevolent Fund (Fund)

was to provide financial assistance to its employees, widows and dependents

of the deceased employees. All the employees of the Board including those

who were on deputation with other organisations were eligible to become

members of the fund by paying yearly subscription which was subsequently

changed to monthly basis. The rate of subscription was increased from time to

time and at present the rate of subscription was ` 50 per month. The affairs of

the funds were to be managed by the Board of trustees. The Rules do not

provide for any contribution by the employer towards this fund.

It was noticed in audit (September 2014) that the Company also contributed

matching grant to this fund from time to time though there was no obligation

for the same. The employees contribution up to March 2015 was ` 13.97

crore and against this, the Company had contributed ` 7.33 crore18

. Since the

Company was running in huge losses and its paid up capital of `̀̀̀ 446.64 crore

up to March 2013 had been fully eroded by its accumulated losses of

` 1,738.63 crore and was meeting its working capital requirement by utilising

18

Up to March 2006: ` 1.72 crore, 2006-07: ` 1.00 crore, 2009-10: ` 2.61 crore,

2011-12: ` 1.00 core and 2014-15: ` 1.00 crore.

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overdraft19

facilities from various banks so to release of matching grant

towards this fund was neither justified nor a prudent financial decision. Thus,

the Company extended undue favour to its employees by contributing

matching grant of ` 7.33 crore from time to time towards employees

benevolent fund though Employees Benevolent Funds Rules do not provide

for the same.

The Government stated (July 2015) that being welfare issue, the Company has

been granting the matching grant from time to time for making the payments

as a financial assistance to the widows / dependents of deceased employees

besides other welfare activities.

The reply was not acceptable as the contribution towards benevolent fund was

not as per the Rules and should not have been extended keeping in view the

fact that the Company had accumulated losses more than its share capital and

was working on borrowed funds carrying heavy financial burden.

3.5 Undue favour to supplier

The Company extended undue favour to supplier by waiving off LD of

` 0.97 crore out of ` 1.22 crore deducted from his running bills as per the

terms and conditions of the purchase order and incurred an additional

expenditure of ` 4.26 crore to supply diesel generated power.

The Company invited expression of interest (EoI) in August 2009 for

immediate supply and erection of 220 / 66 KV transformer at Baddi in place of

damaged transformer due to fire. As the transformer was required for

immediate restoration of power to industrial area, it was clearly mentioned in

the notice inviting EoI that only those firms should submit their EoI, which

have one such transformer either readily available or can manufacture and

supply within a period of three months ensuring its running in parallel with

existing transformer. In response to this, four firms submitted their EoI and

out of these M/s Crompton Greaves Limited, Mumbai (CGL) in their offer

stated that they had already an order in hand for supply of two similar

specification transformers for Nalagarh Sub-station and they can divert one

Transformer if an order for similar transformer is placed on them.

Accordingly, the Company placed purchase order for the supply of one

transformer at a total cost of ` 4.75 crore in September 2009 after settling the

commercial and technical specifications with CGL on 27 August 2009. The

firm was to complete supply and erection work by 20 November 2009.

In the purchase order it was also clearly mentioned that the transformer was to

run parallel with the existing three phase 80/90/100 MVA, 220/66 kV BHEL

make transformer. Further, as per clause 19 of the purchase order liquidated

damages (LD) at the rate of 5 per cent of total contract price per week subject

to maximum of 25 per cent of the contracted value was recoverable for delay

19

As on 31 March 2015, the Company had availed overdraft of ` 1,068.77 crore from

11 different banks.

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in commissioning. This clause was inserted as per the recommendations of the

Board Level Negotiation Committee as approved by the BOD in August 2009

in view of emergent requirement.

It was noticed in audit (September 2014) that the transformer failed to run

parallel with the existing transformers as claimed by the CGL and had to be

redesigned to ensure its parallel running with the existing transformer.

Consequently, the CGL requested for extension in time first up to

December 2009 and subsequently up to July 2010. Meanwhile, the CGL to

restore power supply to the Industrial Area of Baddi, diverted one of its

transformers from Nalagarh and commissioned the same at their risk and cost

at Baddi Sub-station on 12 February 2010 as time gap arrangement. The

Company for the intervening period from September 2009 to

11 February 2010 had to supply costly diesel generated power to the industrial

area involving total cost of ` 49.12 crore. After adjusting the amount received

from sale of such power, cost shared by the Industries of the area and amount

allowed as pass through by the Regulatory Commission, the Company had to

bear the balance unrecovered amount of ` 4.26 crore20

.

The ordered transformer was received at site in June 2010 and commissioned

by CGL in October 2010. Since there was delay of seven months up to

delivery of transformer, the Company deducted 25 per cent LD from the

running bills of the firm as per provisions of clause 19 of the purchase order.

The firm while requesting the extension in time also requested the Company to

amend the LD clause to ½ per cent per week subject to maximum of

5 per cent. The BOD in its 8th

meeting held on 7 December 2011 decided to

reduce the LD from 25 to 5 per cent inter alia due to site, design and shut

down problems. Accordingly, out of total LD of ` 1.22 crore recovered from

the bills of the CGL, the Company refunded ` 0.97 crore in March 2012.

The decision of the BOD is required to be viewed in the light that main

condition of the notice inviting EoI was to ensure running of transformer

parallel with the existing transformer for which site and design related issues

were accepted by the CGL before placement of award. Further, the delay on

account of non-arrangement of power shut down was after receipt of

transformer at site in June 2010 to September 2010 for which no LD was

imposed / recovered by the Company.

Thus, the Company extended undue favour to the supplier by waiving off the

LD of ` 0.97 crore out of ` 1.22 crore deducted from running bills as per the

terms and conditions of the purchase order. Moreover, the Company had to

incur an additional expenditure of ` 4.26 crore for supplying diesel generated

power.

The Management stated (September 2015) that in view of the initiative taken

by the firm to restore power supply to Baddi Industrial area by diverting

20

Total DG set generated Power supplied by the Company ` 49.12 crore less amount

recovered / adjusted ` 44.86 crore (sale of power ` 20.50 crore, shared by the

industries ` 14.31 crore and allowed as pass through in multi-year tariff for 2012-14

` 10.05 crore).

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transformer from Nalagarh sub-station to Baddi at their risk and cost, the BOD

decided to reduce the LD charges. The reply was not acceptable as the

transformer had to be shifted (February 2010) to restore the power supply as a

temporary measure due to failure of the firm to commission the transformer

even after the scheduled date (November 2009) and for this intervening period

the Company had to bear additional cost on supply of diesel generated power.

The matter was reported to the Government (March 2015); the reply was

awaited (December 2015).

3.6 Undue favour to contractor

The Company extended undue favour to the Contractor by not encashing

the Bank Guarantee of `̀̀̀ 2.22 crore before its expiry and recession of the

contract.

The Government of India launched (April 2005) Rajiv Gandhi Grameen

Vidyutikaran Yojana (RGGVY) with an objective to attain national minimum

programme goal of providing access to electricity to all rural households and

electrification of all villages and habitations. To achieve this objective,

Himachal Pradesh State Electricity Board Limited (Company) awarded the

work relating to construction of 33 KV Khushinagar–Killar transmission line

in Chamba District under RGGVY in March 2009 to M/s Eri-Tech Limited,

Kolkata (Contractor) for ` 22.24 crore with completion period of September

2010. As per the terms and conditions of Letter of Award (LOA), the

contractor was required to furnish Bank Guarantee (BG) equivalent of

10 per cent of contracted value for contract performance within 30 days from

the issue of LOA. Accordingly the contractor furnished the BG of Axis Bank,

Kolkata for ` 2.22 crore valid up to 31 December 2011.

The contractor failed to complete the work within the scheduled completion

period of September 2010. The Company revised the completion period up to

December 2012 and the BG was also extended by the contractor accordingly.

Despite extension, the Contractor could not complete the work and the

Company neither en-cashed the BG nor got it renewed from the contractor

after 31 December 2012.

It was noticed in audit (February 2014) that after four months from the expiry

of the validity period of the BG, the Company issued show cause notice to the

contractor in May 2013. After rejecting the reply of the contractor to the said

show cause notice, the contractor was again given the opportunity in

June 2013 to review the decision of the Company if the fresh BG for

` 2.22 crore was furnished against the expired BG within ten days. As the

contractor did not renew the BG, the contract was ultimately rescinded in

June 2013 and the contractor was black listed (July 2013) for his failure to

execute the awarded work. Before recession, the contractor was also paid an

amount of ` 15.52 crore for completion of 24.098 Kms line out of total 60.611

Kms awarded transmission line. The balance work at the risk and cost of the

contractor has not been awarded so far (January 2015).

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Thus, the Company extended undue favour to the contractor by not encashing

the BG of ` 2.22 crore before its expiry and lost the opportunity to recover the

differential amount after awarding the balance work at his risk and cost in

future. The Company had poor track record over timely renewal / encashing

BGs furnished by consumers, suppliers and contractors. This is evident from

the fact that loss sustained by the Company due to non-renewal of BG in time

for ` 18 lakh and ` 58.67 lakh has also been commented in the Audit Report

(Commercial) for the year 2008-09 (Para 3.9) and Audit Report on PSUs

(Economic Sector) for the year 2013–14 (Para 3.7) respectively.

The Chief Engineer (Operation) North stated (September 2014) that apart from

pursuing the matter for renewal of BG with the contractor from time to time,

the Sr. Executive Engineer, Pangi Valley, Killar after having telephonic

discussion with the Bank Authorities specifically issued directions to the Axis

Bank, Kolkata in November 2013 not to release the BG and renew the same in

favour of HPSEBL.

The reply is not acceptable as there was no justification to ask the Bank for not

to release the BG and get it renewed after one year from its expiry. The

Company should have either renewed the BG or encashed the same before its

expiry in December 2012. As the terms and conditions of the BG are not

binding on any party after its expiry, not taking action in advance has resulted

in a situation whereby legal recourse cannot be taken now. This has amounted

to giving undue favour of ` 2.22 crore to the contractor and foregoing the right

to claim excess cost, if any while awarding the tender for the remaining work.

The matter was reported to the Government (March 2015); the reply was

awaited (December 2015).

3.7 Undue favour to Industrial Consumer

Failure of the Company in timely detection of unauthorised use of

electricity by the consumer coupled with unrealistic assessment under

Section 126 of the Electricity Act, 2003 resulted in short assessment of

`̀̀̀ 3.11 crore.

The explanation (b) (iv) to Section 126 of the Electricity Act, 2003 defines the

“unauthorised use of electricity” as the usage of electricity for the purpose

other than for which the usage of electricity was authorised. The assessment

under this section for unauthorised use of electricity shall be made at the rate

equal to twice the tariff applicable for the relevant category of services.

Himachal Pradesh State Electricity Board Limited issued detailed guidelines

for dealing with the cases of unauthorised use of electricity under Section 126

ibid in October 2011. Clause (iii) (c & d) of the said guidelines prescribes that

for unauthorised use of electricity for a category different to the category of

schedule of tariff for which the connection was obtained, the charges (higher

of both) for the period of assessment under clause II (i) shall be at the rate

equal to two time the tariff in vogue.

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The Himachal Pradesh State Electricity Board Limited (Company) sanctioned

temporary power connection to a Manufacturer of Tablet Capsules Granules &

Powder under Electrical Division, Barotiwala21

, with connected load of

199 KW (Contract Demand of 150 KVA) in November 2009 for construction

purposes. The consumer extended this load to 499 KW (CD 499 KVA) in

September 2010 and finally to 899 KW (CD of 899 KVA) in January 2011.

The temporary connection was disconnected in September 2012 when a

permanent connection was sanctioned under Large Industrial Power

Supply (LIPS) category.

Audit scrutiny (March 2013) of the test report verified during January 2011 by

the Company for drawal of load and consumption pattern of Temporary Meter

Supply (TMS) showed that the extension of load was mainly applied for

operation of machinery / appliances22

which were required for industrial

production and not for construction. Further, the power consumption pattern

of the TMS (from January 2011 to August 2012) was also comparable with the

power consumption noticed after change of connection to LIPS in

September 2012. This showed that the consumer had commenced commercial

operation prior to January 2011 and utilised the TMS for industrial production

(production of medicine). For this unauthorised use, the consumer was liable

to be assessed under section 126 of the act ibid.

On this being pointed out in audit (May 2013) the Management stated

(January 2015) that the provisional assessment notice for unauthorised use of

power under Section 126 for ` 2.17 crore was issued to the consumer in

May 2014 and final notice for ` 1.31 crore in July 2014. After this the

consumer deposited ` 0.66 crore in August 2014 and filed petition before

Appellate Authority in November 2014.

The scrutiny of assessment made by the Company in July 2014 further showed

that the assessing officer of the Company treated only 38.69 per cent

consumption as unauthorised and the remaining use of electricity was

considered authorised. This type of bifurcation between authorised and

unauthorised use of electricity in the cases of single metered supply was

neither prescribed in the Electricity Act, 2003 nor in the guidelines issued by

the Company.

Thus, treatment of 61.31 per cent use of electricity as authorised without any

basis resulted in under assessment of ` 3.11 crore during the above period.

Incidentally it may be added here that the Consumer had started

manufacturing medicine prior to January 2011 as would be evident from the

licence issued by the Drug Controller and sale booked by the consumer in

March 2010. Therefore, considering use of electricity unauthorised only after

January 2011 was also without any justification.

21

M/s USV Limited (Unit II). 22

Such as air compressor, condensing units, cooling / chilled water pumps, hot water

system, room heaters, dehumidifiers and water treatment etc. (rated capacity

392 KVA).

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79

The matter was reported to the Government in June 2015; the reply was

awaited (December 2015).

3.8 Non levy of Low Voltage Supply Surcharge

Failure of the Company in enforcing the terms and conditions of

the Tariff orders as approved by the HPERC from time to time resulted

in non-recovery of Low Voltage Supply Surcharge amounting to

` 49.13 lakh.

Himachal Pradesh Electricity Regulatory Commission (HPERC) in its tariff

orders as approved from time to time has specified the ‘Standard Supply

Voltage (SSV)’ in KV for supply of electricity under each category of

consumers. It has also been provided that consumers availing electricity

supply at a voltage lower than the SSV shall, in addition to other charges, be

charged Low Voltage Supply Surcharge (LVSS), for each level of specified

step down from the SSV to the level of actually availed supply voltage. The

SSV for connected load between 2,000 KW and 10,000 KW has been

prescribed as 33/66 KV by the HPERC in these tariff orders.

The Himachal Pradesh State Electricity Board (now Company) accorded

sanction for additional load of 1,200 KW in favour of M/s Friends Alloys

under Electrical Sub-division, Barotiwala in October 2006 bringing total load

of the consumer from existing 1,999 KW to 3,199 KW. The additional load of

1,200 KW was sanctioned subject to the condition that this load would be

released only after the consumer shifts its entire load on 66 KV supply

voltage. However, the Company in March 2007 allowed the consumer to

draw entire load on 11 KV up to August 2007 as an interim arrangement and

thereafter entire load was to be shifted on SSV of 66 KV failing which the

supply was to be disconnected.

Audit noticed (February 2015) that the Company initiated no action either to

get the consumer shifted to 66 KV or to disconnect the supply except for

issuing routine notices to the consumer from time to time. The consumer was

still availing power supply on 11 KV which was lower than the SSV of 66 KV

and as per the terms and conditions of tariff orders approved by the HPERC

the consumer was liable to pay LVSS. The Company though charged the

LVSS from the consumer for the period from July 2007 to May 2010,

July 2010 to July 2011 and after December 2014 but the same was not

recovered for the remaining months (April 2007 to June 2007, June 2010 and

August 2011 to December 2014). The LVSS recoverable from the consumer

for the above period works out to ` 49.13 lakh.

Thus, failure of the Company in enforcing the terms and conditions of the

tariff orders as issued by the HPERC from time to time resulted in

non-recovery of LVSS amounting to ` 49.13 lakh.

The matter was reported to the Government / Management (May 2015); their

reply was awaited (December 2015).

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3.9 Undue favour to the consumer

The company extended undue favour of `̀̀̀ 50.28 lakh to the consumer by

not initiating timely action for reviewing the adequacy of the amount of

security deposits of the consumers as per the provisions of the HPERC

(Security Deposits) Regulations 2005.

The Himachal Pradesh State Electricity Regulatory Commission (HPERC)

notified Himachal Electricity Supply Code in May 2009 (Supply Code). Para

7.1.2 of the said code inter alia stipulates that where a consumer fails to

deposit the billed amount with the licensee by the due date mentioned in the

bill, the licensee may, after giving not less than fifteen days clear notice in

writing to such consumer, disconnect supply to the consumer temporarily.

The Himachal Pradesh State Electricity Board Limited (Company) installed

power connection with connected load of 6,971.700 KW on the premises of

M/s Saber Paper Limited (Consumer) in March 2010. Note number 1 to the

energy bills issued every month to the consumer specifically mentioned that if

the amount of the bill was not paid by due date, connection shall be

disconnected after 15 days under clause 56 of the Electricity Act, 2003. The

consumer failed to deposit his monthly energy charges within due date as

mentioned on the bill since March 2013. The energy bills for the month from

March 2013 to September 2013 were, however, paid partly by the consumer

after a delay ranging between 15 days to 18 days from the due dates and no

payment was made for the monthly bills issued from September 2013 to

December 2013 as would be evident from the details given in the

Appendix 3.3.

Audit scrutiny (February 2015) showed that despite this delay in payment of

monthly bills by the consumer, the Company issued notice on 15 October

2013 to deposit outstanding amount within 15 days, failing which the power

supply was to be disconnected on 30 October 2013. However, the licensee

disconnected the power supply temporarily on 31 October 2013 and the

permanent disconnection was made on 6 December 2013 at consumer’s

request. At the time of disconnection total outstanding amount had increased

to ` 135.28 lakh and even after adjustment (December 2013) of security

deposits (bank guarantee) of the consumer of ` 85.00 lakh, the balance amount

of ` 50.28 lakh still remained unrecovered. This situation was avoidable by

initiating timely action for reviewing the adequacy of the amount of security

deposits as per the provisions of the HPERC (Security Deposits)

Regulations 2005. Failure to take timely action resulted in extending an undue

favour of ` 50.28 lakh to the consumer.

The Government stated (August 2015) that the energy bills for the period from

March 2013 to August 2013 was not paid by the consumer by due dates,

accordingly 15 days’ notices were served from time to time and power was

also temporarily disconnected and restored after payment of outstanding

amount. Finally the BG was encashed timely and for recovery of balance

amount recovery suit has been filed against the firm.

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The reply was not acceptable as frequent defaults in depositing energy bills by

the consumer ranging between ` 105.93 lakh and ` 164.50 lakh during the

period from April 2013 to September 2013 (except August 2013) were in

excess of the BG amount of ` 85.00 lakh. Therefore his credit rating for

adequacy of the security deposits as per regulation ibid should have been

assessed.

3.10 Interest loss due to delay in clearance of cheques

Delay in clearance of local cheques by the banks in respect of energy bills

deposited by the industrial consumers resulted in interest loss of

` 17.89 lakh.

Clause 5.3.1 (i) read with Clause 5.3.5 of the Electricity Supply Code, 2009

provides that the payment of the bills of industrial consumers (Large, Medium

and Small supply) will be effected within a period of ten days from the date of

delivery of bills in cash, local cheques, demand draft, bank transfer, e-banking,

credit / debit card or in such manner as the licensee may notify. General

Condition- ‘L’ of Part-I of Schedule of tariff as approved by the Himachal

Pradesh Electricity Regulatory Commission (HPERC) from time to time

further provides for levy of late payment surcharge at the rate of 2 per cent

per month and part thereof on energy charges. The due date for receipt of

payment through cheques are fixed two days earlier to the due date for

payment by cash / demand draft as per sales circular issued by the Board in

August 1996 so that payment made through cheques could also be credited

into Company’s account together with the cash receipt.

The test check of monthly energy bills of Industrial Consumers having bills of

` 12.89 lakh and above under Electrical Sub-Division, Kala Amb of the

Himachal Pradesh State Electricity Board Limited (Company) showed that the

cheques were mostly received in the sub division on the last day of the due

dates mentioned on the bills . These cheques were also deposited by the

concerned sub division within a period of two days after receipt.

The audit scrutiny (February 2014) of receipt of payment in respect of these

cheques into Company’s account during the period from November 2010 to

November 2013 showed that the amounts were credited by the banks in 240

cases into the account of the Company after a delay ranging between one and

nine days after allowing four days for clearance by the bank from the date of

deposit. As these cheques were received on due date, the Company could not

recover the late payment surcharge from the consumers for late receipt of

payments as would have been done in the cases of cash receipt. The delay in

affording credits by banks in these 240 cases has resulted in interest loss of

` 17.89 lakh23

.

23

Interest calculated at the rate of 9.57, 9.73, 9.77 and 10 per cent per annum as

charged by the Himachal Pradesh State Co-operative Bank during the 2010-11,

2011-12, 2012-13 and 2013-14 respectively.

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Audit further noticed that there was neither any system to record the date of

delivery of the bills so as to check whether the payments have been effected

within a period of ten days in compliance with the provisions of the Electricity

Supply Code ibid nor any directions in line with the provisions were ever

issued to the banks to clear the cheques and credit the amount to the accounts

of the Company at the earliest. In absence of any specific instructions to

banks similar interest loss in other sub-divisions of the Company cannot be

ruled out. Also, the Company had never investigated the reasons for delayed

clearance of the local cheques by the banks. Timely collection of payments

are also essential in view of the facts that the Company is utilising cash credit

limits from various banks to meet its day to day requirements.

The Government admitted (August 2015) that banks in some cases took five to

six days or more for clearance of these cheques and stated that further

directions in the matter have been issued to all the concerned to keep proper

watch on clearing the cheques as early as possible.

Himachal Pradesh Power Corporation Limited

3.11 Unfruitful investment on shelved project

Investment in thermal power plant without any feasibility study coupled

with selection of a JV partner for execution of this plant who lack

technical competence and subsequent failure of the Company in initiating

action as per the terms and conditions of the MoU resulted in unfruitful

investment of `̀̀̀ 3.98 crore.

Himachal Pradesh Infrastructure Development Board (HPIDB) invited

(September 2006) Expression of Interest (EoI) for setting up of pithead

thermal power plant in joint venture (JV) as per the instructions of the State

Government. The pre-qualification criteria for setting up of this plant

inter alia prescribes that the interested parties must have experience / engaged

in developing and setting up of similar projects besides having technical set up

for planning and commissioning of power project.

In response to this six parties submitted their EoI and out of these only five

parties made their presentations. After presentation only two parties24

having

experience in coal mining were considered qualified. Accordingly

M/s Eastern Minerals & Trading Agency (EMTA) which has set up captive

coal mines for state power utilities25

was approved by the State Government in

December 2006 for forming a JV.

The Memorandum of Understanding (MoU) between Himachal Pradesh

Power Corporation Limited (Company) and EMTA for execution of 500 MW

thermal power plant at Ranigunj, District Burdwan, West Bengal was signed

in January 2007 without settling the power purchase modalities with the

HPSEBL. Both parties agreed to contribute equity in the ratio of 50:50 for

24

M/s Torent Power Limited and M/s Eastern Minerals & Trading Agency. 25

West Bengal and Punjab.

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Chapter III: Audit of Transactions

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generation of coal based thermal power and development of coal mine on

captive basis (Recital clause - J). The power project was to be commissioned

within 48 months from the date of signing of the MoU (Article 5 clause 6).

Besides the EMTA was to deposit Development Security of ` 2.00 crore with

the Company and in case of delay in commercial operation, the Company have

the right to realise the security (Article 5 clause 7).

The Government of India (GoI) allotted Gourangdih, ABC coal block to

EMTA jointly with M/s JSW Steel Limited. To exploit coal from this mine a

revised joint venture agreement between EMTA and M/s JSW Limited was

signed in May 2009. However, the GoI de-allocated this allotment in

November 2012. In view of this, the BODs of EMTA decided

(December 2012) to avoid all expenses of the project except for statutory and

legal expenses. Further, as per the decision taken by the BOD in its meeting

held on 26 November 2014, the future course of action on this project was to

be decided after settling the Power Purchase Agreement with HPSEBL. The

HPSEBL, however, expressed its unwillingness (March 2015) to purchase

power due to imposition of ban on purchase of thermal power by the State

Regulator. Therefore, the fate of this project remained undecided even after

more than eight years from signing of the MoU. The Company had invested

total ` 3.98 crore on this project since May 2007 till March 2015.

Audit scrutiny (May 2015) showed that:

(i) There was no evidence on record to show as to whether any

feasibility study was ever conducted to assess the commercial

viability of this project.

(ii) The decision to entrust selection of JV partner to the HPIDB was also

ill conceived as it had neither any familiarity nor technical

competence to prepare and evaluate bids for setting up of thermal

power project.

(iii) Main criteria of having technical set up for planning and

commissioning of thermal power project was completely ignored

during evaluation and giving more weightage to experience in coal

mining resulted in selection of EMTA who have no experience in

thermal power generation.

(iv) Though the Company had an option to realise the development

security (` 2.00 crore) from EMTA in case of delay beyond 48

months but no action has been initiated so far. Not only this, the

Company also released share capital of ` 60.50 lakh26

to EMTA after

13 December 2012, when BOD of EMTA had already decided not to

invest further on this project.

Thus, the decision to invest on Thermal Power Plant without any feasibility

study coupled with selection of a JV partner who lack technical competence

for execution of thermal power plant and subsequent failure of the

26 ` 40.50 lakh released on 26.12.2012 and ` 20.00 lakh on 9.05.2013.

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Report No. 2 of 2016 (PSUs)

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Company in initiating action as per the terms and conditions of the MoU

resulted in unfruitful investment of ` 3.98 crore on this project.

The Government stated (September 2015) that the Company had put in sincere

efforts for timely execution of thermal power plant and as such the

expenditure has been made, keeping in view the importance of thermal plant

for Himachal Pradesh in winter season for supply of base load. The reply was

not acceptable as the investment decision should have been made after proper

feasibility study and after signing of the Power Purchase Agreements with the

State Distribution utility.

Himachal Pradesh Tourism Development Corporation Limited

3.12 Avoidable payment of Demand Charges

Failure in reducing the excess Contract Demand resulted in avoidable

payment of demand charges of `̀̀̀ 17.24 lakh during the period from

July 2011 to February 2015 in respect of Himachal Bhawan at New Delhi.

Delhi Electricity Supply Code and Performance Standards Regulations 2007

[Regulation 2 (1) (o)] inter alia provided that the contract demand shall not be

less than 60 per cent of the sanctioned load. Regulation 21 of the said

regulations further provided that the application for load reduction shall be

accepted only after two years from original energisation in respect of

connections above 100 KW by the licensee in the prescribed format.

The Himachal Pradesh Tourism Development Corporation Limited

(Company) has obtained power connections from New Delhi Municipal

Council for Himachal Bhawan, Mandi House, New Delhi (HB) with

connected load of 681.54 KW. The Company is paying demand charges on

full connected load.

Audit scrutiny (February 2014) of electricity bills of Himachal Bhawan

showed that the maximum demand indicator recorded maximum demand of

264 KVA during the period from July 2011 to February 2015. Against this,

the Company is paying demand charges on full connected load which ranged

between 681.54 KVA and 828.12 KVA during the said period. As the

Company had an option to reduce the contract demand up to 60 per cent of the

sanctioned load which works out to 454.36 KVA27

which was much higher as

compared to the maximum demand of 264 KVA recorded during the above

period. Therefore, the payment of demand charges on full connected load was

not justified. On comparing the demand charged payable on 60 per cent load,

there was avoidable payment of demand charges of ` 17.24 lakh during the

period from July 2011 to February 2015 in respect of Himachal Bhawan at

New Delhi as detailed in the Appendix 3.4.

27

60 per cent of the connected load converted in to KVA by using PF of .90.

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Thus, failure in assessing the required demand to reduce the same so as to

minimise the payment of demand charges resulted in avoidable payment of

` 17.24 lakh during the period mentioned above. The avoidable payment on

this account was continuing and would increase further every month till the

same is reduced.

The Government stated (September 2015) that the matter has been taken up

with the concerned authority to issue no objection certificate for the existing

electrical meters and cables so that necessary agreement to reduce the demand

can be executed.

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Appendix 1.1

(Referred to in paragraph 1.11)

Statement showing investments made by State Government in PSUs whose accounts are

in arrears

(Figures in column 4 & 6 to 8 are `̀̀̀ in crore)

Sl.

No.

Name of the PSU Year up to

which

accounts

finalised

Paid up

capital

Period of

accounts

pending

finalisation

Investment made by State

Government during the year of

which accounts are in arrears

Equity Loans Grants

(1) (2) (3) (4) (5) (6) (7) (8)

A Working Government Companies

1 Himachal Pradesh

Horticultural Produce

Marketing and Processing

Corporation Limited

2013-14 31.19 2014-15 - - 8.34

2 Himachal Backward Classes

Finance and Development

Corporation

2012-13 10.28 2013-14

2014-15

0.72

0.80

-

-

-

-

3 Himachal Pradesh Mahila

Vikas Nigam

2011-12 7.09 2012-13

2013-14

2014-15

-

0.60

0.65

-

-

-

-

-

-

4 Himachal Pradesh Minorities

Finance and Development

Corporation

2011-12 7.45 2012-13

2013-14

2014-15

0.64

1.30

0.53

-

-

-

0.02

0.12

0.11

5 Himachal Pradesh Road and

Other Infrastructure

Development Corporation

Limited

2013-14 25.00 2014-15 - - 278.64

6 Himachal Pradesh Power

Corporation Limited

2013-14 532.68 2014-15 150.00 - -

7 Himachal Pradesh Power

Transmission Corporation

Limited

2013-14 71.79 2014-15 25.95 102.62 -

8 Himachal Pradesh State

Electricity Board Limited

2012-13 446.64 2013-14

2014-15

44.14

62.50

- 18.54

330.00

9 Himachal Pradesh State

Handicrafts and Handloom

Corporation Limited

2013-14 9.22 2014-15 - - 4.98

10 Himachal Pradesh Tourism

Development Corporation

Limited

2013-14 12.30 2014-15 - - 0.30

Total A : (Working Government

Companies)

1153.64 287.83 102.62 641.05

B Working Statutory Corporations

1 Himachal Road Transport

Corporation

2013-14 525.90 2014-15 42.95 - 165.00

Total B : (Working Statutory

Corporations)

525.90 42.95 - 165.00

Grand Total : (A + B) 1679.54 330.78 102.62 806.05

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Report No. 2 of 2016 (PSUs)

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Appendix 1.2

(Referred to in paragraph 1.15)

Summarised financial position and working results of Government companies and Statutory corporations as per their latest finalised financial

statements / accounts

(Figures in column 5 to 12 are `̀̀̀ in crore)

Sl.

No.

Sector/ Name of

the company

Period of

accounts

Year in

which

accounts

finalised

Paid-up

capital

Loans

outstanding

at the end

of year i.e.,

31.03.2015

Accumulated

profit (+)/

Loss (-)

Turnover Net

Profit(+)/

Loss(-)

Net impact

of audit

comments1

Capital 2

employed

Return on

capital

employed3

Percentage of

return

on capital

employed

Manpower

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)

A. WORKING GOVERNMENT COMPANIES

AGRICULTURE AND ALLIED

1 Himachal Pradesh

Agro Industries

Corporation Limited

2012-13 2015-16 18.85 6.29 (-)19.25 45.14 (-)1.88 (-)17.05 22.48 (-)1.81 (-)8.05 120

2 Himachal Pradesh

Horticultural Produce

Marketing and

Processing

Corporation Limited

2013-14 2015-16 38.76 12.00 (-)70.36 60.45 (-)6.96 (-)11.94 50.76 (-)6.73 (-)13.26 238

3 Himachal Pradesh

State Forest

Development

Corporation Limited

2012-13 2015-16 11.71 62.51 (-)44.94 146.05 (-)9.11 (-)64.39 113.54 (-)8.81 (-)7.76 2077

Sector-wise Total: 69.32 80.80 (-)134.55 251.64 (-)17.95 (-)93.38 186.78 (-)17.35 (-)9.29 2435

FINANCE

4 Himachal Backward

Classes Finance and

Development

Corporation

2011-12

2012-13

2014-15

2015-16

10.00

10.28

-

16.50

5.68

6.29

1.93

2.57

0.94

0.61

-

0.24

22.07

23.55

1.21

0.90

5.48

3.82

17

5 Himachal Pradesh

Mahila Vikas Nigam

2011-12 2013-14 7.19 - 0.67 0.48 0.25 - 7.19 0.25 3.48 3

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Appendices

89

(Figures in column 5 to 12 are `̀̀̀ in crore) Sl.

No.

Sector/ Name of

the company

Period of

accounts

Year in

which

accounts

finalised

Paid-up

capital

Loans

outstanding

at the end

of year i.e.,

31.03.2015

Accumulated

profit (+)/

Loss (-)

Turnover Net

Profit(+)/

Loss(-)

Net impact

of audit

comments1

Capital 2

employed

Return on

capital

employed3

Percentage of

return

on capital

employed

Manpower

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)

6 Himachal Pradesh

Minorities Finance and

Development

Corporation

2011-12 2015-16 7.45 24.42 (-)3.30 0.58 (-)0.18 0.64 15.82 0.20 1.26 14

Sector-wise Total: 24.92 40.92 3.66 3.63 0.68 0.88 46.56 1.35 2.90 34

INFARASTRUCTURE

7 Himachal Pradesh

Road and Other

Infrastructure

Development

Corporation Limited

2013-14 2014-15 25.00 - - - -4 - 25.00 - - 2

8 Himachal Pradesh

State Industrial

Development

Corporation Limited

2013-14 2014-15 30.82 - 16.08 9.41 (-)3.31 1.58 30.82 (-)3.31 (-)10.74 130

Sector-wise Total:

55.82 - 16.08 9.41 (-)3.31 1.58 55.82 (-)3.31 (-)5.93 132

MANUFACTURE

9 Himachal Pradesh

General Industries

Corporation Limited

2013-14 2014-15 7.16 2.97 4.21 41.08 4.02 (-)4.89 11.57 4.23 36.56 102

Sector-wise Total: 7.16 2.97 4.21 41.08 4.02 (-)4.89 11.57 4.23 36.56 102

POWER

10 Beas Valley Power

Corporation Limited

2013-14 2014-15 300.00 588.00 - - -5 - 848.74 - 220

11 Himachal Pradesh

Power Corporation

Limited

2013-14 2014-15 1182.89 1846.68 (-)19.32 - (-)19.32 - 2912.15 6.58 0.23 737

12 Himachal Pradesh

Power Transmission

Corporation Limited

2013-14 2015-16 180.48 253.02 2.88 8.77 2.88 - 330.88 2.89 0.87 108

13 Himachal Pradesh

State Electricity Board

Limited

2012-13 2014-15 446.64 3473.18 (-)1738.63 4221.67 (-)340.28 (-)1977.60 1953.98 89.18 4.56 19735

Sector-wise Total: 2110.01 6160.88 (-)1755.07 4230.44 (-)356.72 (-)1977.60 6045.75 98.65 1.63 20800

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(Figures in column 5 to 12 are `̀̀̀ in crore) Sl.

No.

Sector/ Name of

the company

Period of

accounts

Year in

which

accounts

finalised

Paid-up

capital

Loans

outstanding

at the end

of year i.e.,

31.03.2015

Accumulated

profit (+)/

Loss (-)

Turnover Net

Profit(+)/

Loss(-)

Net impact

of audit

comments1

Capital 2

employed

Return on

capital

employed3

Percentage of

return

on capital

employed

Manpower

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)

SERVICE

14 Himachal Pradesh

State Civil Supplies

Corporation Limited

2013-14 2014-15 3.51 - 28.72 1222.95 3.99 (-)15.10 3.51 4.11 117.09 878

15 Himachal Pradesh

State Electronics

Development

Corporation Limited

2013-14 2014-15 3.72 1.35 2.11 41.15 0.91 (-)1.06 5.07 0.92 18.15 62

16 Himachal Pradesh

State Handicrafts and

Handloom

Corporation Limited

2013-14 2014-15 9.25 - (-)16.39 31.62 1.31 (-)0.82 9.25 1.31 14.16 66

17 Himachal Pradesh

Tourism Development

Corporation Limited

2013-14 2014-15 12.30 - (-)23.68 77.12 (-)4.57 (-)34.12 12.30 (-)4.05 (-)32.93 1568

Sector-wise Total: 28.78 1.35 (-)9.24 1372.84 1.64 (-)51.10 30.13 2.29 7.60 2574

Total A (All sector-wise

Working Government

companies)

2296.01 6286.92 (-)1874.91 5909.04 (-)371.64 (-)2124.51 6376.61 85.86 1.35 26077

B. STATUTORY CORPORATIONS

FINANCING

1 Himacal Pradesh

Financial Corporation

2014-15 2015-16 99.57 117.54 (-)145.01 5.23 (-)1.09 (-)0.01 276.79 2.94 1.06 28

Sector-wise Total: 99.57 117.54 (-)145.01 5.23 (-)1.09 (-)0.01 276.79 2.94 1.06 28

SERVICE

2 Himachal Road

Transport Corporation

2013-14 2014-15 541.34 103.50 (-)847.67 622.07 (-)83.27 (-)41.59 1511.29 (-)70.98 (-)4.70 8569

Sector-wise Total: 541.34 103.50 (-)847.67 622.07 (-)83.27 (-)41.59 1511.29 (-)70.98 (-)4.70 8569

Total B (All sector-wise

Working Statutory

corporations)

640.91 221.04 (-)992.68 627.30 (-)84.36 (-)41.60 1788.08 (-)68.04 (-)3.81 8597

Grand Total (A + B) 2036.92 6507.96 (-)2887.59 6536.34 (-)456.00 (-)2166.11 8164.69 17.82 0.22 34674

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Appendices

91

Figures in column 5 to 12 are `̀̀̀ in crore)

Sl.

No.

Sector/ Name of

the company

Period of

accounts

Year in

which

accounts

finalised

Paid-up

capital

Loans

outstanding

at the end

of year i.e.,

31.03.2015

Accumulated

profit (+)/

Loss (-)

Turnover Net

Profit(+)/

Loss(-)

Net impact

of audit

comments1

Capital 2

employed

Return on

capital

employed3

Percentage of

return

on capital

employed

Manpower

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)

C. NON-WORKING GOVERNMENT COMPANIES

AGRICULTURE & ALLIED

1 Agro Industrial

Packaging India

Limited

2013-14 2014-15 17.72 60.15 (-)78.23 - (-)0.04 (-)5.58 77.87 (-)0.04 (-)0.05 1

Sector-wise Total: 17.72 60.15 (-)78.23 - (-)0.04 (-)5.58 77.87 (-)0.04 (-)0.05 1

MANUFACTURE

2 Himachal Worsted

Mills Limited

2000-01 2001-02 0.92 - (-)5.44 - (-)0.01 - 0.92 (-)0.01 (-)1.09 -

Sector-wise Total: 0.92 - (-)5.44 - (-)0.01 - 0.92 (-)0.01 (-)1.09 -

Total C (All sector-wise

Non-Working Government

companies)

18.64 60.15 (-)83.67 - (-)0.05 (-)5.58 78.79 (-)0.05 (-)0.06 1

Grand Total (A+B+C) 2955.56 6568.11 (-)2951.26 6536.34 (-)456.05 (-)2171.69 8243.48 17.77 0.22 34675

1. Impact of accounts comments include the net impact of comments of Statutory Auditors and CAG and is denoted by (+) increase in profit/ decrease in losses (-) decrease in profit/

increase in losses.

2. Capital employed represents Shareholders fund and long term borrowings.

3. Return on capital employed has been worked out by adding profit and interest charged to profit and loss account.

4. Excess of expenditure over income is reimbursable by the State Government.

5. Beas Valley Power Corporation Limited at serial No.A-10 has not prepared its profit and loss account.

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Report No. 2 of 2016 (PSUs)

92

Appendix 2.1.1

(Refer paragraph 2.1.7.1)

Financial position of the Company for the period from 2010-11 to 2014-15

(`̀̀̀ in crore)

Particulars 2010-11 2011-12 2012-13 2013-14 (Provisional)

2014-15 (Provisional)

A. Liabilities

Paid up Capital 11.71 11.71 11.71 11.71 11.71

Reserve & Surplus

(including Capital

Grants but excluding

Depreciation Reserve) 0.48 0.42 0.40 0.39 0.37

Secured 0 0 0 0 0

Unsecured 143.78 110.75 101.83 101.8 91.46

Current Liabilities &

Provisions 168.86 155.35 172.41 176.41 190.54

Total 324.83 278.23 286.35 290.31 294.08

B. Assets

Gross Block 16.98 18.17 18.62 19.46 20.26

Less: Depreciation 10.14 10.72 11.19 11.61 12.62

Net Fixed Assets 6.84 7.45 7.43 7.85 7.64

Capital works-in-

progress 0.89 0.42 0.39

0.47

0.39

Investments 0.02 0.02 0.02 0.02 0.02

Current Assets, Loans

and Advances 285.42 234.51 233.57 233.31 233.28

Accumulated losses 31.66 35.83 44.94 48.66 52.75

Total 324.83 278.23 286.35 290.31 294.08

Debt : Equity 12:01 09:01 09:01 09:01 08:01

Net Worth6 (-)19.47 (-)23.70 (-)32.83 (-)36.56 (-)40.67

6. Net Worth represents paid-up capital plus reserves and surplus less intangible assets.

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Appendices

93

Appendix 2.1.2

(Refer paragraph 2.1.13.2)

The detail of additional revenue could not be earned due to deficient classification

system

Species Volume sold

in open

auction

(in M3)

Sale Rate

in RSD

(Grade ‘A’)

Rate

obtained

through

open

auction B

grade

Difference

in rate per

M3(3-4)

Presuming 25

per cent of B

grade as A

due to wrong

classification

(in M3)

Loss

`̀̀̀ In lakh)

(5X6)

(in `)`)`)`)

1 2 3 4 5 6 7

2010-11

Deodar 5872.740 48570 23722 24848 1468.185 364.81

Kail 7244.252 41600 16129 25471 1811.063 461.30

Rai/Fir 18417.964 18500 10384 8116 4604.491 373.70

Chil 13931.573 13960 6641 7319 3482.893 254.91

Total 45466.529 11366.632 1454.72

2011-12

Deodar 3133.788 54058 30969 23089 783.447 180.89

Kail 6767.670 48635 20344 28291 1691.918 478.66

Rai/Fir 16399.152 25308 12307 13001 4099.788 533.01

Chil 20424.058 13960 6739 7221 5106.015 368.71

Total 46724.668 11681.167 1561.27

2012-13

Deodar 3242.541 58045 31568 26477 810.635 214.63

Kail 7368.371 52245 25550 26695 1842.093 491.75

Rai/Fir 15409.582 26995 12989 14006 3852.396 539.57

Chil 15102.443 12915 8381 4534 3775.611 171.19

Total 41122.937 10280.734 1417.13

2013-14

Deodar 3065.699 58045 36217 21828 766.425 167.30

Kail 7778.959 52245 22933 29312 1944.740 570.04

Rai/Fir 16519.043 26995 13894 13101 4129.761 541.04

Chil 16924.264 12915 8891 4024 4231.066 170.26

Total 44287.965 11071.991 1448.64

2014-15

Deodar 3024.000 63900 33149 30751 756.000 232.48

Kail 5484.507 57500 25661 31839 1371.127 436.55

Rai/Fir 9367.598 29700 14974 14726 2341.900 344.87

Chil 17362.262 14200 8019 6181 4340.566 268.29

Total 35238.367 8809.592 1282.19

Grand Total 212840.466 53210.117 7163.95

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Report No. 2 of 2016 (PSUs)

94

Appendix 2.1.3

(Refer paragraph 2.1.15)

Details of resin blazes received, royalty paid, target of yield fixed, yield obtained and

shortfall in extraction for the last five years ending 31 March 2015 (except FWD Chamba)

Sr.

No.

Year Resin

lots

Blazes Royalty

(`̀̀̀ in

lakh)

Target for

resin

extraction

Actuals

extraction

Short-

fall

Percentage

of shortfall

Transfer

Price (in

`̀̀̀)

Loss

(`̀̀̀ in

lakh) (in numbers)

(in Qtls.)

1 2010-11 382 1515972 972.42 58710

(3.87)

53076

(3.50)

5634 9.60 3300 185.92

2 2011-12 388 1505649 878.41 57842

(3.84)

53285

(3.54)

4557 7.88 7000 318.99

3 2012-13 381 1460517 740.92 55737

(3.82)

50915

(3.49)

4822 8.65 4900 236.27

4 2013-14 367 1400478 808.63 54060

(3.86)

49174

(3.51)

4886 9.04 5300 258.96

5 2014-15 (Provisional)

358 1374031 832.39 51616

(3.76)

48124

(3.50)

3492 6.77 5700 199.04

Total 1876 7256647 4232.77 277965 254574 23391 1199.18

Figures in the brackets indicate yield per blaze in Kg.

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95

Appendix 2.1.4

(Refer paragraph 2.1.16.2)

Details of loss incurred due to excess process loss in the R&T Factory, Bilaspur

Sr.

No.

Particulars 2010-11 2011-12 2012-13 2013-14 2014-15

1 Quantity of net resin

processed

(in quintals)

57447.96 27045.41 38767.94 45317.76 32683.79

2 Process loss

(in quintals)

3992.40 1994.87 2523.01 3000.32 2304.31

3 Percentage of process

loss

6.95 7.38 6.51 6.62 7.05

4 Percentage of process

loss above 6.5 per

cent

0.45 0.88 0.01 0.12 0.55

5 Qty. of process loss

above 6.5 per cent

(in quintals)

258.52 238.00 3.88 54.38 179.76

6 Cost of resin per

quintal (in ` )

3267 6848 5591 4637 4637

7 Value of excess

process loss (5 x6)

8,44,585 16,29,824 21,693 2,52,160 8,33,547

Total loss = `̀̀̀ 35,81,808

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Report No. 2 of 2016 (PSUs)

96

Appendix 2.1.5

(Refer paragraph 2.1.16.3)

The details of furnace oil consumed in R&T Factory, Bilaspur during the last

five years ending March 2015

Sr.

No.

Particulars 2010-11 2011-12 2012-13 2013-14 2014-15

1 FO consumed (Litres) 652086 321421 437477 517215 416000

2 Resin processed (in

quintals)

60297.89 28026.73 40551.33 47157.26 33995.29

3 Consumption of FO

for processing one

quintal of resin (in

Litres)

10.81 11.47 10.79 10.97 12.24

4 Excess consumption

of FO as compared to

10.65 litres per quintal

achieved in 2008-09

0.16 0.82 0.14 0.32 1.59

5 Excess consumption

of FO (2 x 4) (Litres)

9648 22982 5677 15090 54053

6 Average purchase rate

of FO (in ` )

26.00 45.76 45.91 48.45 39.73

Value of excess FO

consumed (`̀̀̀ in lakh)

2.51 10.52 2.61 7.31 21.48

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Appendices

97

Appendix 3.1

(Refer paragraph 3.3.2)

The details of purchases / consumption during the three years ended 31 March 2014

(` (` (` (` in lakh)

Sr.

No.

Particulars 2011-12 2012-13 2013-14 7

(Provisional)

1. Opening balance 7948.02 10222.73 9161.15

2. Purchased during the

year

18373.41 18173.04 13572.16

3. Transfers (Inter unit) 315.44 13.69 (-) 949.25

4. Adjustments 2120.34 1310.37 1524.72

5. Total 28757.21 29719.83 23308.78

6. Issued for consumption 18500.88 20506.31 14041.37

7. Issued to contractors 33.60 52.37 0.09

8. Closing Stock 10222.73 9161.15 9267.32

9. Closing stock in terms of

months

6.62 5.35 7.92

10. Total utilisation during

the year

18534.48 20558.68 14041.46

11. Stock required for three

month’s consumption

4632.66 5137.09 3510.35

12. Excess stock (over and

above) to three months’

requirement (` in crore)

55.90 40.24 57.57

Total purchases 20809.19 19497.10 14147.63

7. Figures for the year 2014-15 were not available as accounts for the year are under

finalisation by the company.

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Report No. 2 of 2016 (PSUs)

98

Appendix 3.2

(Refer paragraph 3.3.3.3)

Details of interest loss up to March 2015 on purchase of material without

requirement

Sl.

No.

Name of

Division

Description

of Material

Month of

procurement

Qty. lying

unutilised as

on 31.3.2015

Amount

(`̀̀̀ in lakh)

Loss of

interest

up to

March

2015

1 Nahan 3-1/2 Core

185 mm2 PVC

Cable

November

2010 to

January 2012

14459 Mtrs. 38.33 12.14

2 Nahan 11 KV XLPE

3x70 mm

cable

July 2004 &

November

2005

1426 Mtrs. 7.69 7.24

3 Paonta 33KV single

core 240 mm2

Cable

June 2011 1161 Mtrs 6.86 5.72

4 Hamirpur ST Poles April 2013 110 No. 10

Mtr & 4 No.

11 Mtr.

18.28 3.50

5 Solan 30/7/3.00 mm

ACSR Panther

Conductor

January 2007 11108 Mtr 14.05 11.24

6 Sundernagar 630 KVA,

22/0.4 KV

indoor T/F

November

2008

1 No. 6.33 4.00

7 Sundernagar 500 KVA,

22/0.4 KV

outdoor T/F

June 2007 1 No. 8.43 6.60

8 Mandi 630 KVA,

22/0.4 KV

indoor T/F

March 2010 1 No. 6.70 3.35

Mandi PCC Jointed

9mtr pole

December

2006

462 No. 11.03 9.10

Mandi PCC pole 9mtr

long

December

2009

206 No. 3.82 2.00

9 Kullu PT 22 KV,

22000/3.110v

March 2004 12 No. 3.00 3.30

Kullu 33kV single

core 240 mm

XLPE cable

June 2005 8858Mtrs 55.81 54.88

Total 180.33 123.07

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Appendices

99

Appendix 3.3

(Refer paragraph 3.9)

Statement showing the detail of month-wise energy bills issued, due / actual date of

payment and final amount outstanding after forfeiture of consumer’s security.

(`̀̀̀ in lakh)

Energy

consumption

Month

Billed

amount

Due date of

payment

Payment

made

Actual date

of payment

Delay

in

days

Balance

outstanding

March 2013 36.28 16.04.2013 0 - - 36.28

April 2013 110.82 16.05.2013 36.26 03.05.2013 17 74.56

May 2013 164.50 15.06.2013 74.54 03.06.2013 18 89.96

June 2013 160.82 15.07.2013 89.96 03.07.2013 18 70.86

July 2013 121.75 16.08.2013 70.86 02.08.2013 18 50.89

August 2013 51.41 16.09.2013 50.89 02.09.2013 15 0.52

September

2013

105.93 15.10.2013 46.32 01.10.2013 15 59.61

October 2013 105.59 15.11.2013 0 Not paid - 105.59

November 2013 131.42 16.12.2013 0 10.12.2013

(Security of

` 85.00 lakh

forfeited)

- 46.42

December 2013 50.28 PDCO on

06.12.2013

0 - - ` 50.28 lakh

outstanding for

recovery.

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Report No. 2 of 2016 (PSUs)

100

Appendix 3.4

(Refer paragraph 3.12)

Statement showing the detail of avoidable payment of contract demand charges for the period from July 2011 to February 2015 in

respect of Himachal Bhawan, Delhi.

Month MDI

reading

(In KVA)

Multiplying

Factor

Maximum

Demand

record

(In KVA)

Connected

load

(In KW)

Power

factor

Contract

Demand

(In KVA)

60% of

Contract

Demand

(In KVA)

Demand

charges

paid

(In `̀̀̀ )

Rate of fixed

demand

charges per

KVA

(In `̀̀̀ )

Demand

charges

payable at 60%

of Contract

Demand

(In rupees)

Avoidable

payment

(In `̀̀̀ )

1. Himachal Bhawan New Delhi (Consumer No.6000048)

Jul-11 1.65 160 264 681.54 0.98 695.45 417.27 104400 150 62590 41810

Aug-11 1.6 160 256 681.54 0.97 702.62 421.57 105450 150 63236 42214

Sep-11 1.62 160 259 681.54 0.94 725.04 435.03 108900 150 65254 43646

Oct-11 1.62 160 259 681.54 0.93 732.84 439.70 98955 135 59360 39595

Nov-11 1.23 160 197 681.54 0.92 740.80 444.48 100035 135 60005 40030

Dec-11 1.23 160 197 681.54 0.83 821.13 492.68 110970 135 66512 44458

Jan-12 1.23 160 197 681.54 0.92 740.80 444.48 100035 135 60005 40030

Feb-12 1.23 160 197 681.54 0.95 717.41 430.45 92070 135 58110 33960

Mar-12 0.66 160 106 681.54 0.89 765.78 459.47 103410 135 62028 41382

Apr-12 0.66 160 106 681.54 0.85 801.81 481.09 108270 135 64947 43323

May-12 1.29 160 206 681.54 0.91 748.95 449.37 101115 135 60665 40450

Jun-12 1.4 160 224 681.54 1 681.54 408.92 92070 135 55205 36865

Jul-12 1.44 160 230 681.54 0.95 717.41 430.45 96930 135 58110 38820

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Aug-12 1.58 160 253 681.54 1 681.54 408.92 92070 135 55205 36865

Sep-12 1.58 160 253 681.54 1 681.54 408.92 92070 135 55205 36865

Oct-12 1.35 160 216 681.54 1 681.54 408.92 92070 135 55205 36865

Nov-12 1.348 160 216 681.54 1 681.54 408.92 92070 135 55205 36865

Dec-12 0.586 160 94 681.54 0.878 776.24 465.74 105435 135 62876 42559

Jan-13 0.628 160 100 681.54 0.9 757.27 454.36 102330 135 61339 40991

Feb-13 0.774 160 124 681.54 0.941 724.27 434.56 97875 135 58666 39209

Mar-13 0.48 160 77 681.54 0.93 732.84 439.70 98955 135 59360 39595

Apr-13 0.546 160 87 681.54 0.86 792.49 475.49 107055 135 64192 42863

May-13 1.254 160 201 681.54 1 681.54 408.92 92070 135 55205 36865

Jun-13 1.348 160 216 681.54 0.976 698.30 418.98 94365 135 56562 37803

Jul-13 1.416 160 227 681.54 0.947 719.68 431.81 97200 135 58294 38906

Aug-13 1.512 160 242 681.54 0.949 718.17 430.90 97065 135 58171 38894

Sep-13 1.396 160 223 681.54 1 681.54 408.92 92070 135 55205 36865

Oct-13 1.524 160 244 681.54 1 681.54 408.92 92070 135 55205 36865

Nov-13 1.31 160 210 681.54 1 681.54 408.92 92070 135 55205 36865

Dec-13 0.778 160 124 681.54 1 681.54 408.92 92070 135 55205 36865

Jan-14 0.692 160 111 681.54 1 681.54 408.92 92070 135 55205 36865

Feb-14 0.814 160 130 681.54 1 681.54 408.92 92070 135 55205 36865

Mar-14 0.774 160 124 681.54 1 681.54 408.92 92070 135 55205 36865

Apr-14 0.84 160 134 681.54 1 681.54 408.92 92070 135 55205 36865

May-14 1.31 160 210 681.54 1 681.54 408.92 92070 135 55205 36865

Jun-14 1.368 160 219 681.54 1 681.54 408.92 92070 135 55205 36865

Jul-14 1.418 160 227 681.54 1 681.54 408.92 92070 135 55205 36865

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Report No. 2 of 2016 (PSUs)

102

Aug-14 1.64 160 262 681.54 0.914 745.67 447.40 100710 135 60399 40311

Sep-14 1.472 160 236 681.54 0.919 741.61 444.97 100170 135 60070 40100

Oct-14 1.412 160 226 681.54 0.92 740.80 444.48 100035 135 60005 40030

Nov-14 1.278 160 204 681.54 0.872 781.58 468.95 105570 135 63308 42262

Dec-14 1.13 160 181 681.54 0.823 828.12 496.87 111915 135 67077 44838

Jan-15 0.73 160 117 681.54 0.917 743.23 445.94 100440 135 60201 40239

Feb-15 0.814 160 130 681.54 0.95 717.41 430.45 96930 135 58110 38820

Total: 1723846

or say `̀̀̀ 17.24 lakh

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103

Glossary of abbreviations

AAAC All Aluminium Alloy Conductors

AC Aadhar Card

ACSR Aluminium Conductor Steel Reinforced

AEE Assistant Executive Engineer

AIPIL Agro Industrial Packaging India Limited

APDRP Accelerated Power Development and Reforms Programme

ATN Action Taken Notes

BG Bank Guarantee

BHEP Bhaba Hydro Electric Project

BOD Board of Directors

BPCL Bharat Petrolium Corporation Limited

CAG Comptroller and Auditor General of India

CBCD Central Billing Cells

CD Contract Demand

CGL Crompton Greaves Limited, Mumbai

COPU Committee on Public Undertakings

DBTS Direct Benefit Transfer Scheme

DC Data Centre

DNSC Domestic Non Subsidised Cylinder

DoF Department of Forests

DPRs Detailed Project Reports

DRC Data Recovery Centre

DSC Domestic Subsidised Cylinder

DTRs Distribution Transformers

EHT Extra High Tension

EMD Earnest Money Deposited

EMTA Eastern Minerals & Trading Agency

EoI Expression of Interest

EPF Employees Provident Fund

EPFO Employees Provident Fund Orgainsation

ESD Electrical Sub Division

FO Furnace Oil

FWD Forest Working Divisions

GCR Gas Cylinder Rules

GDP Gross Domestic Product

GoI Government of India

HEP Hydro Electric Projects

HPCL Hindustan Petroleum Corporation Limited

HPERC Himachal Pradesh Electricity Regulatory Commission

HPFC Himachal Pradesh Financial Corporation

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HPGIC Himachal Pradesh General Industries Corporation Limited

HPIDB Himachal Pradesh Infrastructure Development Board

HPIE M/s Him Productivity Institute of Education

HPMC Himachal Pradesh Horticultural Produce Marketing and Processing

Corporation Limited

HPPCL Himachal Pradesh Power Corporation Limited

HPPTCL Himachal Pradesh Power Transmission Corporation Limited

HPSCSCL Himachal Pradesh State Civil Supplies Corporation Limited

HPSEBL Himachal Pradesh State Electricity Board Limited

HPSFDC Himachal Pradesh State Forest Development Corporation Limited

HPSH&HCL Himachal Pradesh State Handicrafts and Handloom Corporation

Limited

HRTC Himachal Road Transport Corporation

HSDs Himkashth Sale Depots

HT/LT High Tension / Low Tension

HVSR Higher Voltage Supply Rebate

IOCL Indian Oil Corporation Limited

IT Information Technology

JNNURM Jawahar Lal Nehru National Urban Renewable Mission

JV Joint Venture

KM Kilometre

LD Liquidated Damages

LIPS Large Industrial Power Supply

LOA Letter of Award

LPG Liquefied Petroleum Gas

LVSS Low Voltage Supply Surcharge

LSM Labour Supply Mate

MD Managing Director

MF Multiplying Factor

MIS Management Information System

MoU Memorandum of Understanding

MRI Metre Reading Instruments

MUs Million Units

MVT Motor Vehicle Taxation Act, 1972

NDEC Non Domestic Exempt Customers

NIT Notice Inviting Tender

PAG Principal Accountant General

PDC Public Distribution Clerk

PDCO Permanent Disconnection Connection Order

PDH Public Distribution Helpers

PLDVC Peak Load Demand Violation Charges

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Glossary

105

PO Purchase Order

PSUs Public Sector Undertakings

PVR Physical Verification Reports

RGGVY Rajiv Gandhi Grameen Vidutikaran Yojana

R&T Rosin and Turpentine

RPFC Regional Provident Fund Commissioner

RPFO Regional Provident Fund Office

RPO Recovery Point Objective

RSD Retail Sale Depots

RTO Recovery Time Objective

SMS Short Message Services

SPCB Special Pollution Control Board

SRT Special Road Tax

SSV Standard Supply Voltage

STP Steel Tubular Poles

TDCO Temporary Disconnection Order

TMS Temporary Meter Supply

VAT Value Added Tax

WDMS Water Discharge Monitoring System

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æèü 2016 PGë ÝýìØæòÚÜ é£wâë 2

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ÝìãUÎâ 1.1 1

ÃU¬ëãUÚëìâBæ é£ãUÎÜë 1.2-1.4 2-3

ìêUáëÎä ÝýÚòç éãUPGëãU PGí ìêUSéòÚëãUí 1.5 3

ãUëXâ PòG éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ áò³ ìÜæòç 1.6-1.7 3-6

æèü PòG ÚëóãUëÜ ìæçòè éêUëâØë ØÙë ìãUÓUJéü 1.8 6-8

ìæ¬ë äòÉëò³ PòG éëÙ ìáäëÜ 1.9 8

ßPGëâë äòÉëò³ PGëò Á£ìØá MGÝ ÚòÜò ßëãòU 1.10-1.12 8-10

ÝðÙPG äòÉëÝãUíÀëë ÝýìØæòÚÜëò³ PGë ÝýSØîìØPGãU× 1.13 10

äòÉëò£ PGëò Á£ìØá MGÝ Ü ìÚâò ÐëÜò PGë Ýýàëæ 1.14 10-11

éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò£ PGë ÃUÜPòG ÜæíÜØá Á£ìØá

MGÝ ìÚÇ äòÉëò³ PòG ÁÜîéëãU ìÜcÝëÚÜ

1.15-1.18 11-13

ÁìPýGâëçíä éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò£ PGë éáëÝÜ 1.19-1.20 13-14

äòÉë ìÓUtÝì×â룣 1.21-1.22 14-16

äòÉëÝãUíÀëë PòG ÝýìØ éãUPGëãU PGí ÝýìØìPýGâë 1.23 16

äòÉëÝãUíÀëë ÝýìØæòÚÜëò³ ÝãU ÁÜîËëáí PGëãüUæëÂü 1.24 16-17

äëòPG ÃUÝPýGá éìáìØ mëãUë äòÉëÝãUíÀëë ÝýìØæòÚÜëò³ PGí

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ÝýìØæòÚÜ PGí PGæãòUÐ 1.27 18

éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ PGë ìæìÜæòç, ÝîÜéZãUÎÜë

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ÁRâëâ–II: ìÜcÝëÚÜ äòÉëÝãUíÀëë ØÙë éïÎÜë Çæ£ ØPGÜíPGí äòÉëÝãUíÀëë

ìêUáëÎä ÝýÚòç ãUëXâ æÜ ìæPGëé ìÜËá 2.1

PGëâüPGëãUí éëãUë£ç 19-20

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äòÉë ÝãUíÀëë ÝhìØ 2.1.5 22

äòÉë ÝãUíÀëë áëÜÚuÕU 2.1.6 22-23

ìæ¬ëíâ ìSÙìØ ØÙë PGëâü ÝìãU×ëá 2.1.7 23-24

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ßÐÓUíâ ìÜâJ¼ë× áò³ PGáí 2.1.8 24-25

æÜ äëñÓU÷é PGëò ìÜâJ¼ë× áò³ äòÜë 2.1.9 25

æðÀëëò³ PGë ìËãUëÜ ØÙë MGÝëJØãU× 2.1.10 26-30

ÂáëãUØí äPGÕUöí PGí ÖîUäëÂü 2.1.11 30

ãUëñâ·ÓUí PGí ÁÚëâËí 2.1.12 31-32

ÂáëãUØí äPGÕöUí PGí ìßPýGí 2.1.13 32-37

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ìßãUëòÐë 2.1.15 38-39

ìßãUëòÐë Çæ£ ØëãUÝíÜ 2.1.16 39-41

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áRâSÙØë PòG áëáäò 2.1.18 43-44

°ëáçìvØ ØóÜëØí 2.1.19 44

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ìÜËìáØ çëéÜ 2.1.21 46-47

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Ø£¼ë ÁìàËýêU× ØÙë PGëâëüJæâÜ 2.2.5 50-54

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ÇìtäPòGçÜ PGëâëüBáPGØë áò³ PGìáâë£ 2.2.7 57-58

éïÎÜë ÝýëólëòìËPGí éîãUÀëë 2.2.8 58-59

µâëÝëãU ìÜãJØãUØë âëòÐÜë 2.2.9 59-60

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ìÜcPGèü ØÙë ìéDGëìãUçò£ 62

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ÁÜîPýGáì×PGë

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éãUPGëãUí PG¹ÝìÜâë£

ìêUáëÎä ÝýÚòç PG `` ``ìè ÃUlëòË ìÜËá éíìáØ

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ìêUáëÎä ÝýÚòç ãUëXâ ÜëËìãUPG ÁëÝïìØü ìÜËá éíìáØ

Çä.Ýí.Ðí. ìéäò³ÕUãUëò³ PGë ìæØãUuë 3.2 64-67

ìêUáëÎä ÝýÚòç ãUëXâ ìælîØ ßëòÕü éíìáØ

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3.3 68-72

PGáüÎëãUí ìêUØPGëãUí ìÜìÛ PòG ÝýìØ ÁìææòPGÝï×ü Á£çÚëÜ 3.4 72-73

ÁëÝïìØüPGëãU PGëò ÁÜîìÎØ äëà 3.5 73-75

ÔòUPòGÚëãU PGëò ÁÜîìÎØ äëà Ýê£îUÎëÜë 3.6 75-77

ÁëólëòìËPG ÃUÝàëòvØëÁëò³ PGëò ÁÜîìÎØ äëà Ýêî£UÎëÜë 3.7 77-78

PGá æëò·ÓòUÐ ÁëÝïìØü ÁìÛàëãU PGë ÁÜîÚ÷ËýêU× 3.8 78-79

ÃUÝzëëòvØë PGëò ÁÜîìÎØ äëà 3.9 79-80

ÎóPGëò³ PòG ìÜÝÓUëÜ áò³ ìæä¹ß PòG PGëãU× yâëÐ êUëìÜ 3.10 81-82

ìêUáëÎä ÝýÚòç ÝëæãU PGëÝëòüãòUçÜ ìäìáÓòUÕ

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áë£Ë ÝýàëãUëò³ PGë ÝìãUêUëâü àîËØëÜ 3.12 84-85

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2016 PGë ÝýìØæòÚÜ é£wâë 2 (éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGá)

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ãUëXâ éãUPGëãU mëãUë ìPGâò Ëâò ìÜæòç PGëò ÚçëüÜò æëäí ìææãU×í 1.11 87

1.2 éãUPGëãUí PG¹ÝìÜâëò³ Çæ£ éë£ìæìÛPG ìÜËáëò³ PòG ÜæíÜØá æèü PòG ìäÇ éëãUë£ìçØ ìæ¬ëíâ ìSÙìØ Çæ£ PGëâüPGäëÝ ÝìãU×ëáëò³ ìÐÜ PòG ìäâò äòÉëò³/ìææãUì×âëò³ PGëò Á£ìØá MGÝ ìÚâë

Ëâë êóU

1.15 88-91

2.1.1 PG¹ÝÜí PGí æèü 2010-11 éò 2014-15 PGí ÁæìÛ PGí ìæ¬ëíâ ìSÙìØ

2.1.7.1 92

2.1.2 ¼ëëîìÓUÝï×ü æËíüPGãU× Ýý×ëäí PòG PGëãU× ÁìØìãUvØ ãUëÐSæ PGë

Ü PGáëâë ÐëÜë 2.1.13.

2

93

2.1.3 31 áëÎü 2015 PGëò éáëtØ ìÝÏUäò Ýë£Î æèëòZ áò³ ÝýëtØ ìßãUëòÐò

PòG yäòìÐÐ, ãUëñâ·ÓUí PGë àîËØëÜ, ìÜÛëüìãUØ ìÜPGëéí PòG äÀâ, æëSØìæPG ìÜPGëéí Çæ£ ìÜPGëéí áò³ PGáí PGë ìææãU×

(æÜ PGëâü áuÕUä, ιßë PòG ÁìØìãUvØ)

2.1.15 94

2.1.4 ìæãUëòÐë Çæ£ ØëãUÝíÜ DóGvÓþUUí, ìßäëéÝîãU áò³ ÁìÛPG Ýýëòéóé äëóé PòG PGëãU× êîUÂü êUëìÜ PGë ìææãU×

2.1.16.

2 95

2.1.5 áëÎü 2015 PGëò éáëtØ ìÝÏUäò Ýë£Î æèëòZ áò³ ìßãUëòÐë Çæ£ ØëãUÝíÜ DóGvÓþUUí, ìßäëéÝîãU áò³ ÃUÝàëòË ìPGÇ ËÇ DGãUÜòé Áëâä PGë ìææãU×

2.1.16.

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3.1 31 áëÎü 2014 PGëò éáëtØ ØíÜ æèëòZ áò³ PGí ËÂü ÉãUíÚÚëãUí /

ÃUÝàëòË PGë ìææãU×

3.3.2 97

3.2 31 áëÎü 2015 ØPG éëáËýí PGëò ìßÜë ÐMGãUØ PòG ÉãUíÚÜò éò êîUÂü yâëÐ êUëìÜ PGë ìææãU×

3.3.3.3 98

3.3 áëêUæëã ìælîØ ìßäëò³ PGëò ÐëãUí PGãUÜò, Úòâ/ æëSØìæPG

àîËØëÜ PGí ìÚÜë£PG, àîËØëÜ áò³ ÚòãUí Çæ£ ÃÝàëòvØë PGí ÝýìØàïìØ PGëò ÐyØ PGãUÜò PòG ÃUÝãUëJØ ÁìJØá ãUëìç PòG ßPGëâë PGëò ÚçëüÜò æëäí ìææãU×í

3.9 99

3.4 ÐîäëÂü 2011 éò D ãUæãUí 2015 ØPG PGí ÁæìÛ áò³ ìêUáëÎä àæÜ, ìÚ·äí mëãUë ÁÜîßJÛ áë£Ë ÝýàëãUëò³ PGë ÝìãUêUëâü àîËØëÜ ÚçëüÜò æëäí ìææãU×í

3.12 100-102

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ÝýSØëæÜë

âê UÝýìØæòÚÜ áëÎü 2015 PGëò éáëtØ æèü PòG ìäÇ éãUPGëãUí PG¹ÝìÜâëò³ ØÙë éë£ìæìÛPG ìÜËáëò³

PGí ÜáïÜë äòÉëÝãUíÀëë PòG ÝìãU×ëáëò³ éò é¹ß£ìÛØ êóU¸

éãUPGëãUí PG¹ÝìÜâëò³ (PG¹ÝÜí ÁìÛìÜâá PòG ÝýëæÛëÜëò³ PòG ÁÜîéëãU éãUPGëãUí PG¹ÝìÜâëò³ PGí

éêUëâPG PG¹ÝìÜâëò³ éìêUØ) PòG äòÉëò³ PGí äòÉëÝãUíÀëë ìÜâJ¼ëPG-áêUëäòÉëÝãUíÀëPG mëãUë

PG¹ÝÜí ÁìÛìÜâá 1956 PGí ÛëãUë 619 æ PG¹ÝÜí ÁìÛìÜâá 2013 PGí ÛëãUë 139 ÁëóãU

143 PòG ÝýëæÛëÜëò³ æ éë£ìæìÛPG ìÜËáëò³ PGë ÃUÜéò é¹ßìJÛØ PGëÜïÜ PòG ÝýëæÛëÜëò³ PòG ÁÜîéëãU

PGí ÐëØí êóU¸

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ÛëãUë 19-PG PòG ÝýëæÛëÜëò³ PòG ÁJØËüØ ìæÛëÜéàë PòG éáÀë ìÜ⣼ëPG-áêUëäòÉëÝãUíÀëPG mëãUë

ÝýSØîØ PGãUÜò êëòØò êó³U¸ ìêUáëÎä ÝÙ ÝìãUæêUÜ ìÜËá PòG é¹ß£Û áò³, Ðëò ÇPG éë£ìæìÛPG ìÜËá

êóU, ìÜ⣼ëPG-áêUëäòÉëÝãUíÀëPG ÇPGáòæ äòÉëÝãUíÀëPG êóU¸ ìêUáëÎä ÝýÚòç ìæ¬ë ìÜËá PòG

é¹ß£Û áò³ ÃUéò ìÜËá mëãUë ÎâìÜØ éÜÚí äòÉëPGëãUëò³ mëãUë é£ÎëìäØ PGí ÐëÜò æëäí

äòÉëÝãUíÀëë PòG ÁìØìãUvØ äòÉëò³ PGí äòÉëÝãUíÀëë PGãUÜò PGë ÁìÛPGëãU êóU¸ ÂÜ éàí ìÜËáëò³ PòG

æëìèüPG äòÉëò³ ÝãU ÝðÙPG äòÉëÝãUíÀëë ÝýìØæòÚÜ ÝðÙPG MGÝ éò ãUëXâ éãUPGëã UPGëò ÁËýòìèØ ìPGâò

ÐëØò êó³U¸

Âé ÝýìØæòÚÜ áò³ æì×üØ ÃUÚëêUãU×ëò³ áò³ æò êó£ Ðëò æèü 2014-15 PòG ÚëóãUëÜ ÜáïÜë äòÉëÝãUíÀëë

PòG ÚëóãUëÜ Ýëâò ËÇ ÁëóãU ÂéPòG éëÙ-éëÙ æò êó³U Ðëò ÝïæüæØíü æèëòZ PòG ÚëóãUëÜ Ýëâò ËÇ ìPGJØî

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2014-15 éò ØÚ÷ÜJØãU ÁæìÛ éò é¹ß£ìÛØ áëáäò àí éì¹áìäØ ìPGâò ËÇ êó³U¸

äòÉëÝãUíÀëë àëãUØ PòG ìÜ⣼ëPG-áêUëäòÉëÝãUíÀëPG mëãUë ÐëãUí ìPGâò ËÇ äòÉëÝãUíÀëë áëÜPGëò£ PòG

ÁÜîMGÝ PGí ËÂü êóU¸

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Âé ÝýìØæòÚÜ áò³ ìÜâáëò³/ìæìÜâáëò³ Áëóã é£ìæÚë ÁÜîߣÛëò³ PGí çØëòZ ØÙë ìÜߣÛÜëò³ PGí ËóãU-

ÁÜîÝëäÜë PòG PGëãU× æéïäí Ü êUëòÜò/Á·Ýæéïäí, ìÜìÈÎØ áë£Ë ÝýàëãUëò³ PGë ÁÜîÚ÷˜ËýêU×/Á·ÝëòÚ÷ËýêU×, ãUëñâ·ÓUí PGí ìPGSØëò³ PGë Úòâ ìØìÙ ÝãU àîËØëÜ Ü PGãUÜò, ìßãUëòÐò ÁëìÚ PòG

ÃUBÝëÚÜ áò³ PGáí ÁëìÚ éò é¹ß£ìÛØ ` 241.75 PGãUëòÕöU PòG ìæ¬ëíâ Ýýàëæ éò Á£ØËýüSØ 12 ÝìãUHÏòUÚ

(Úëò ìæèâPG ÝìãUHÏòUÚëò³ éìêUØ), ìêUáëÎä ÝýÚòç ãUëXâ ìælîØ ßëòÕüU éíìáØ PòG ÃUHÎ Óò³UçÜ / ìܹÜ

Óò³çÜ ìßìä£Ë ìéSÓUá PGí ÇPG éïÎÜë ÝýëólëòìËPGí äòÉëÝãUíÀëë ÁëóãU ìêUáëÎä ÝýÚòç ãUëXâ æÜ ìæPGëé ìÜËá ìäìáÓòUÕU PGíU ÇPG ìÜcÝëÚÜ äòÉëÝãUíUÀëë éì¹áìäØ êóU¸ PîGÏ ÝýáîÉ ìÜcPGèëòZ PGë ÜíÎò ÃU·äòÉ ìPGâë Ëâë êóU:

1. ãUëXâ PòG éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ PòG ìPýGâëPGäëÝ

ìêáëÎä ÝýÚòç ãUëXâ áò³ 19 ìPýGâëçíä éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGá (17 PG¹ÝìÜâë£ ÁëóãU Úëò

éë³ìæìÛPG ìÜËá) ÁëóãU Úëò ÁìPýGâëçíä PG¹ÝìÜâë£ Ùí ìÐÜáò³ 34,675 PGáüÎëãUí PGëâüãUØ Ùò¸ 31 áëÎü 2015 PGëò 21 éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ áò³ ìÜæòç (Ýï£Ðí ÁëóãU ÚíÌëüæìÛ ÅG×)

` 9,872.17 PGãUëòÕöU Ùë¸ ãUëXâ éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ áò³ PîGä ìÜæòç áò³ 99.20 ÝýìØçØ

ìPýGâëçíä éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ áò³ Ùë ÁëóãU çòè 0.80 ÝýìØçØ ÁìPýGâëçíä éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ áò³ Ùë¸ éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ áò³ ìÜæòç PGë áîwâØ: ÐëòãU ÄGÐëü Àëò¼ë áò³ Ùë ìÐéáò³ 2010-11 (` 4600.27 PGãUëòÕöU) éò 2014-15 (` 8,571.20 PGãUëòÕöU) PòG ÚëóãUëÜ PGîä

ìÜæòç PòG ÝýìØ 80.18 ÝýìØçØ éò 86.82 ÝýìØçØ PGí æðìf êîUÂü ¸ ßÐÓUíâ ìÜPGëé Ðëò 2010-11 áò³ ` 685.40 PGãUëòÕöU ÝãU Ùë, æêU 2012-13 áò³ ` 1,018.60 PGãUëòÕöU ØPG ßÖUö Ëâë, ìPGJØî 2013-14 áò³ ` 728.81 PGãUëòÕöU ØPG ÌÓU Ëâë ÁëóãU 2014-15 áò³ ÝîÜ: ` 1,189.98 PGãUëòÕöU ØPG ßÖöU Ëâë¸

(ÝìãUHÏòUÚ 1.1, 1.6, 1.7 ØÙë 1.8)

ßPGëâë äòÉëò³ PGëò Á£ìØá MGÝ ÚòÜò ßëãòU

ìéØ£ßãU 2015 ØPG 18 ìPýGâëçíä éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ PòG 26 äòÉë ßPGëâë Ùò¸ äòÉëò³ PGëò Á£ìØá MGÝ Ü ìÚÇ ÐëÜò Çæ£ ÃUÜPGí ÁÜîæØíü äòÉëÝãUíÀëë Ü êUëòÜò éò âêU éîìÜìÈÎØ ÜêUí³ ìPGâë

Ðë éPGØë ìPG ìPGâë Ëâë ìÜæòç ØÙë µââ PGí Ë×Üë ÃUìÎØ Ö£UöË éò PGí Ëâí êóU ÁëóãU ìÐé ÝýâëòÐÜ êòUØî ãUëìç PGë ìÜæòç ìPGâë Ëâë Ùë ÃUéò ÝýëtØ PGãU ìäâë êóU ÁÙæë ÜêUí³ ÁëóãU Âé ÝýPGëãU Çòéò éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ áò³ éãUPGëãU mëãUë ìPGâë Ëâë ìÜæòç ãUëXâ ìæÛëÜ á£ÕUä PGí

éáíÀëë éò ßëêUãU ãUêØë êóU¸

(ÝìãUHÏòUÚ 1.10 ØÙë 1.11)

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2016 PGë ÝýìØæòÚÜ é£wâë 2 (éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGá)

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éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ PGë ÃUÜPòG ÜæíÜØá Á£ìØá MGÝ ìÚÇ äòÉëò³ PòG ÁÜîéëãU ìÜcÝëÚÜ

ìêUáëÎä ÝýÚòç ãUëXâ ìælîØ ßëòÕüU éíìáØ ØÙë ìêUáëÎä ÝýÚòç ßëËæëÜí ÃUBÝëÚ ìæÝ×Ü Çæ£ ìæÛëâÜ ìÜËá éíìáØ PòG é¹ß£Û áò³ PGá ìßPýGí PòG PGëãU× ìPýGâëçíä éëæüÐìÜPG Àëò¼ë PòG

ÃUÝPýGáëò³ PGí PîGä ìßPýGí 2010-11 áò³ ` 4,969.59 PGãUëòÕöU éò ÌÓUPGãU 2012-13 áò³ ` 4,945.29 PGãUëòÕöU êUëò ËÂü ÁëóãU ÝîÜ: 2013-14 áò³ ` 5,952.79 PGãUëòÕöU éò ßÖöPGãU 2014-15 áò ` 6,536.34 PGãUëòÕöU êUëò ËÂü¸

æèü 2014-15 PòG ÚëóãUëÜ 19 ìPýGâëçíä éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ áò³ éò éëØ éëæüÐìÜPG Àëò¼ë Pò ÃUÝPýGáëò³ áò£ `³ 13.97 PGãUëòÕöU PGë äëà êîUÁë ÁëóãU 10 éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ áò³ ` 469.97 PGãUëòÕöU PGí êUëìÜ êîUÂü, ìÐÜáò³ æëò ØíÜ éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGá àí éì¹áìäØ êUó£

ìÐJêUëò³Üò ÁÝÜò äòÉëò£ PGëò ‘Üë äëà Üë êUëìÜ ÁëÛëãU’ ÝãU ØóâëãU ìPGâë Ùë ¸ ÇPG ìPýGâëçíä éãUPGëãUí PG¹ÝÜí (µâëé ÌëÓUí ìælîØ ìÜËá éíìáØ) Üò ÁÝÜò äëà Çæ£ êUëìÜ äòÉë ØóâëãU ÜêUí£ ìPGÇ êóU£, ÐßìPG ÇPG ìPýGâëçíä éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGá ÁÙëüØ ìêUáëÎä ÝýÚòç éÕöUPG Çæ£ ÁJâ

Áæé£ãUÎÜë ìæPGëé ìÜËá éíìáØ PòG é¹ß£Û áò³ Áëâ éò ÁìÛPG µââ ÁëìÛvâ ãUëXâ éãUPGëãU mëãUë ÝîÜàüîËØëÜ âëòVâ êóU ¸ éëØ éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò£ Üò äëà ÁìÐüØ ìPGâë ìÐéáò³ éò áë¼ë ÇPG PG¹ÝÜí ÁÙëüØ ìêUáëÎä ÝýÚòç ãUëXâ ÜëËìãUPG ÁëÝïìØü ìÜËá éíìáØ Üò 2013-14 PòG ÚëóãUëÜ

ÁÝÜí ÝýÚ¬ë Ýï£Ðí (` 3.51 PGãUëòÕö) PGë 10 ÝýìØçØ PGí ÚãU éòU ` 0.35 PGãUëòÕöU PGë äëàë£ç ÌëòìèØ / àîËØëÜ ìPGâë¸

(ÝìãUHÏòUÚ 1.15, 1.16 ØÙë 1.18 )

éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ PGë ìæìÜæòç, ÝîÜéZãUÎÜë ØÙë ìÜÐíPGã×

æèü 2014-15 PòG ÚëóãUëÜ éãUPGëãUí PG¹ÝìÜâëò³ ØÙë éë£ìæìÛPG ìÜËáëò³ PòG ìÜÐíPGãU× PGë PGëòÂü

áëáäë ÜêUí£ Ùë, ØÙëìÝ ÇPG éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGá (ìêUáëÎä ÝýÚòç ìælîØ ìÜËá éíìáØ) Üò ìêUáëÎä ÝýÚòç Áæé£ãUÎÜë ìæPGëé ßëòÕUü PGëò 550.00 PGãUëòÕöU PGí ÂìvæÓUí ìæìÜæòìçØ PGí Ùí¸

(ÝìãUHÏòUÚ 1.28)

2.1 ìêUáëÎä ÝýÚòç ãUëXâ æÜ ìæPGëé ìÜËá ìäìáÓòUÕU PGíU ìÜcÝëÚÜ äòÉëÝãUíUÀëë

ìêUáëÎä ÝýÚòç ãUëXâ æÜ ìæPGëé ìÜËá ìäìáÓòUÕU PGëò (áëÎü 1974) PG¹ÝÜí ÁìÛìÜâá, 1956 PòG Á£ØüËØ çëìáä ìPGâë Ëâë Ùë¸ PG¹ÝÜí äPGÕöUí/ìßãUëòÐë ìÜPGëäÜò, ìßãUëòÐë Çæ£ ØëãUÝíÜ PGëãUÉëÜëò³ PGëò ÎäëÜò PòG ÁìØìãUvØ ìßãUëòÐò éò ØóâëãU ÃUBÝëÚ ØTëë äPGÕUöí ÁëÛëìãUØ ÃUlëòË PGëò ÎäëÜò ØÙë äPGÕöUí ßòÎÜò PòG éëÙ-éëÙ ÂüPGëò ÝâüÓUÜ áò³ àí ÃUØãUí êóU¸

(ÝìãUHÏòUÚ 2.1.1)

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ìæê£UËëæäëòPGÜ

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áëÎü 2015 ØPG éáëtØ ìæËØ ÎëãU æèëòZ éò PG¹ÝÜí äËëØëãU ÌëÓòU áò³ Îä ãUêUí êóU ØÙë ÂéPGë

éáòìPGØ ÌëÓUë æèü 2010-11 áò³ ` 31.66 PGãUëòÕöU éò ßÖöUPGãU 2014-15 áò³ ` 52.75 PGãUëòÕöU êUëò Ëâë êóU¸

(ÝìãUHÏòUÚ 2.1.7.1 ØÙë 2.1.7.2)

æðÀëëò³ PGë ìËãUëÜ ØÙë MGÝëJØãU×

ìÚçëìÜÚòüçëò³ PòG ÃU·ä³ÌÜ áò³ ÚîËüá Àëò¼ëëò³ áò³ ÁäëàPGëãUí äëñÓU÷é PGëò äòÜò éò ãUëñâ·ÓUí ÝãU yâëÐ,

ìæSØëãU DGíé ØÙë Ëäò-éÕöòU æðÀëëò³ ÝãU Úí ËÂüý ãUëñâ·ÓUí ÂBâëìÚ PGò MGÝ áò³ ` 1.52 PGãUëòÕUö PGí ÝìãUêUëâü êUëìÜ êîUÂü¸

(ÝìãUHÏòUÚ 2.1.10.2)

äPGÕUöí PGí ìÜPGëéí PòG PGëâü PGëò ÎëãU éò ÁëÔU æèëòZ PGí ìÜÛëüìãUØ ÁæìÛ µâØíØ êUëò ÐëÜò ÝãU àí Ýïuëü Ü PGãU ÝëÜò PòG PGëãU× ÔòUPòGÚëãUëò³ éò ßÖöUëóØãUí çî·PG PGí æéïäí Ü êUëòÜò ØÙë Úí ËÂü ãUëñâ·ÓUí ÝãU yâëÐ PGí êUëìÜ PòG éëÙ-éëÙ ìÝÏUäò PGÂü æèëòZ éò æÜëò³ áò³ ÝÕöUí ìÜPGëìéØ äPGÕöUí PGí Ëî×æ¬ëë áò³

ìËãUëæÓU PòG PGëãU× ` 1.28 PGãUëòÕöU PGí êUëìÜ êîUÂüU¸

(ÝìãUHÏòUÚ 2.1.10.3)

ãUëñâ·ÓUí PGí ÁÚëâËí

2010-15 PGí ÁæìÛ PòG ÚëóãUëÜ ìÜÛëüìãUØ ìØìÙâëò£ áò³ ãUëñâ·ÓUí PGí ìPGSØëò³ PGí ÁÚëâËí Ü PGãU ÝëÜò Pò PGëãU× PG¹ÝÜí PGëò æÜ ìæàëË PGëò yâëÐ PòG MGÝ áò£ ` 6.85 PGãUëòÕUö PGí ÁÚëâËí PGãUÜí ÝÕöUí¸

(ÝìãUHÏòUÚ 2.1.12.1)

äPGÕöUí PGí ìßPýGí

2010-15 PòG ÚëóãUëÜ ßëÐëãU ÚãUëò³ PGí ØîäÜë á£ò äPGÕöUí PGí Üíäëáí PGí ÚãUëò³ áò³ Úçëüâë Ëâë 60 éò 105 ÝýìØçØ PGë ÁJØãU âêU £ìËØ PGãUØë êóU ìPG PG¹ÝÜí Üíäëáí áò³ ÝýìØSÝÛëüBáPG Úãò³U ÝýëtØ ÜêUí£ PGãU ãUêUí êóU ØÙë ßëòäíÚëØë mëãUë ÁBâìÛPG áëìÐüÜ PGë ÝýëtØ PGãUÜë âë Øëò éíìáØ ÝýìØSÝÛëü âë

ÃUBÝëÚPG é£Ì PòG ËÔUÜ PòG PGëãU× êîUÁë¸ âìÚ ìßPýGí ÚãUëò³ PGëò µâëÝPG ÝýÎëãU PòG áëRâá éò æéïä PGãUÜò PòG Ýýâëé ìPGÇ ÐëØò Øëò ìßPýGí PòG ÉÎëòZ ØÙë äëà PGëò ÝïãUë PGãUÜò PòG ìäÇ 50 ÝýìØçØ áëìÐüÜ ÁÜîáØ PGãUÜò PòG ÝÈÎëØ÷ PòGæä ÚòæÚëãU PGí ìßPýGí éò êUí (ÐëòìPG PîGä ÁëâØÜ PGë 8.62 ÝýìØçØ êó) PG¹ÝÜí PGëò äËàË ` 18.00 PGãUëòÕöU PGí ÁìØìãUvØ Áëâ ÝýëtØ êUëòØí¸

(ÝìãUHÏòUÚ 2.1.13.1)

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2016 PGë ÝýìØæòÚÜ é£wâë 2 (éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGá)

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äPGÕöUí PGí ËýòìÕ£UË ìßPýGí ìÕUÝîÁëò³ ÝãU êUí PGí Ðë ãUêUí Ùí¸ PòGæä 0.5 ÝýìØçØ PGëò êUí 'Ç' ËýòÕU áò³

ãUÉë Ëâë¸ æËíüPGãU× PGí ÝýìPýGâë áò³ PGëòÂü àí Ðë£Î ÜêUí³ PGí Ðë ãUêUí Ùí ØÙë äPGÕöUí PòG 25 ÝýìØçØ ËäØ æËíüPGãU× éò êUí ` 71.64 PGãUëòÕöU é£àëìæØ ãUëÐSæ êUëìÜ PGë ÁÜîáëÜ êóU¸

(ÝìãUHÏòUÚ 2.1.13.2)

ÐÜÐëØíâ Àëò¼ëëò³ PGëò ÂZÛÜ PGí äPGÕöUí PGí ÁëÝïìØü

äëòPG ÃUÝPýGá éìáìØ PGí ìéDGëìãUçëò³ PòG ßëæÐïÚ æÜ ìæàëË PGëò Úòâ ãUëñâ·ÓUí áò£ éò ÂZÛÜ PGí äPGÕöUí PGí ÁëÝïìØü PGò é¹ßJÛ áò³ æÜ ìæàëË mëãUë Úòâ ` 12.01 PGãUëòÕUö PòG éáëâëòÐÜ Ü PGãU ÝëÜò

PòG PGëãU× ` 2.04 PGãUëòÕUö PòG yâëÐ PGí êUëìÜ êîUÂü¸

(ÝìãUHÏòUÚ 2.1.14.1)

ìßãUëòÐò PGí ìÜPGëéí

áëÎü 2015 PGëò éáëtØ ìæËØ Ýë£Î æèëòZ áò£ 2.78 äëÉ ìvæ£ÓUä PòG äÀâ PòG ÝýìØ 0.23 äëÉ

ìvæ£ÓUä PGá êUëòPGãU PòGæä 2.55 äëÉ ìvæ£ÓUä (6.77 ÝýìØçØ éò 9.60 ÝýìØçØ PòG ßíÎ) ìßãUëòÐò PGí ìÜPGëéí êîUÂü ìÐéPòG PGëãU× ` 11.99 PGãUëòÕUö PGí êUëìÜ êîUÂü¸

(ÝìãUHÏòUÚ 2.1.15)

áRâSÙØë PòG áëáäëò³ PGë ìÜÝÓUëÜ

PG¹ÝÜí PòG ÁìÛPGëìãUâëò£ mëãUë áRâSÙØë PòG áëáäëò³ PGëò éáâßh ØãUíPGò éò Ü ìÜÝÓUëÜò ÝãU äì¹ßØ ÝÕòUö 77 áëáäëò³ ìÐÜáò³ ìéعßãU 2006 éò ÝýßJÛ ìÜÚòçPG PòG éáÀë ` 1.18 PGãUëòÕöU PGí æéïäí

PGë ÇPG ìæäì¹ßØ áëáäë çëìáä êóU PGë ìÜÝÓUëÜ Ü PGãU ÝëÜò PòG PGëãU× PG¹ÝÜí PGí ` 4.82 PGãUëòÕöU PGí ìÜìÛâë£ ÁæMGh ãUêUí£¸

(ÝìãUHÏòÚ 2.1.18.1)

2.2 ìêUáëÎä ÝýÚòç ãUëXâ ìælîØ ßëòÕüU éíìáØ PòG ÃUHÎ Óò³UçÜ/ìÜ¹Ü Óò³çÜ ìßìä£Ë ìéSÓUá PGí éïÎÜë ÝýëólëòìËPGí äòÉëÝãUíÀëë

éïÎÜë ÝýëólëòìËPGí ÝóPòGÐ Ðëò ÃUÝâëòË êòUØî ÓUÜüPGíU ÁëÛëãU ÝãU 90 ÝýìØçØ ÁÜîÚëÜ éìêUØ BæìãUØ ÄGÐëü ìæPGëé Çæ£ éîÛëãU PGëâüPýGá PòG Á£ØËüØ ìÚâë Ëâë Ùë (áÂü 2006), ÁÝýóä 2008 ØPG Ýï×ü ìPGâë ÐëÜë Ùë, ØÙëìÝ âêU Áàí ØPG PGëâëüJæâÜ ÁÛíÜ Ùë (áëÎü 2015) ¸ Âé ßíÎ BæìãUØ

ÄÐëü ìæPGëé Çæ£ éîÛëãU PGëâüPýGá PGëò áëÎü 2009 áò³ ß£Ú PGãU ìÚâë Ëâë Ùë ÁëóãU ß£Ú ìPGÇ ÐëÜò éò Ýïæü PG¹ÝÜí áë¼ë ` 3.22 PGãUëòÕöU PGë µââ PGãU éPGí ØÙë àëãUØ éãUPGëãU éò ` 4.71 PGãUëòÕöU ãUëìç PGë ÁÜîÚëÜ ÝýëtØ PGãUÜò éò æ£ìÎØ ãUêUí¸ ÂéPòG ÁìØìãUvØ Ýï×üØë áò³ ìæä¹ß êòUØî D áü ` 1.32

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ìæê£UËëæäëòPGÜ

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PGãUëòÕöU PòG ÝìãUéáëÝÜ ÜîPGéëÜ PGë àîËØëÜ PGãUÜò PòG ìäÇ Ã¬ëãUÚëâí Ùí, äòìPGÜ PG¹ÝÜí Üò áë¼ë

` 0.55 PGãUëòÕöU PGí æéïäí PGí, ìÐéPòG ÝìãU×ëáSæMGÝ ` 0.77 PGãUëòÕöU PGí Á·Ý-æéïäí êîUÂü ¸

{ÝìãUHÏòUÚ 2.2.5 (i) Çæ£ 2.2.5 (iv)}

ìßìä£Ë éëñxÓUæòâãU áò³ 45 áëáäëò³ áò³ ÃUÝàëòvØëÁëò³ PGë áëSÓUãU ÕUëÓUë ËäØ àãÜò PòG PGëãU× ÃUHÎ-æëò·ÓòUÐ ÁëÝïìØü ÏïUÓU PòG MGÝ áò³ ` 40.63 äëÉ PòG ÁSæíPGëâü à¬ëò PGí ÁÚëâËí êîUÂü¸

{ÝìãUHÏòUÚ 2.2.5 (iii)}

µâëÝëãU ìÜâáëæäí ßÜëÜò áò³ PGìáâëò³ PòG ÝìãU×ëáSæMGÝ ÃUÝàëòvØëÁëò³ éò ìæìàJÜ ÄGÐëü ÝýàëãUëò³ PGí

ËóãU-æéïäí, Á·Ý-æéïäí ØÙë ËäØ ìÜÛëüãU× PòG PGëãU× ` 5.26 PGãUëòÕöU PGí ãUëÐSæ êUëìÜ êîUÂü̧

{ÝìãUHÏòUÚ 2.2.6 (i), 2.2.6 (iii) Çæ£ 2.2.6 (iv)}

éáSØ ìælîØ ÃUÝ-á£ÕUäëò³ áò³ ÇtäíPòGçÜ éëñxÓUæòâãU PòG PGëâëüJæâÜ áò³ ìæä¹ß PòG ÝìãU×ëáSæMGÝ àí áëÜæíâ ÝýìPýGâë PòG áëRâá éò Ü ÝPGÕòöU ÐëÜò / Ë×Üë áò³ ¼ëîìÓUâëò³ PòG PGëãU× ÃUÝàëòvØëÁëò³ éò ìæä¹ß àîËØëÜ ÁìÛàëãU, PGá æëò·ÓòUÐ ÁëÝïìØü ÁìÛàëãU ØÙë áë£Ë ÝýàëãUëò³ PGí ËóãU-æéïäí/Á·Ý æéïäí PòG PGëãU×U ` 2.48 PGãUëòÕöU PGí ãUëÐSæ êUëìÜ àí êîUÂü¸

{ÝìãUHÏòUÚ 2.2.10 (ii) (PG éò Ë)}

III äòÜ-ÚòÜëò³ PGí äòÉëÝãUíÀëë

ÝýìØæòÚÜ áò³ éì¹áìäØ äòÜ-ÚòÜ äòÉëÝãUíÀëë ÁzâîìvØâë£ ãUëXâ éãUPGëãU PGí PG¹ÝìÜâëò³ ìÐéPòG ˹àíãU ìæ¬ëíâ ÃUäÑÜò Ùí, PGëò ÃUÐëËãU PGãUØë êóU¸ ÝýáîÉ äòÉëÝãUíÀëë ÁzâîìvØâëò³ PGë éëãU ìܹÜæØ÷ ìÚâë Ëâë êóU:

ìêUáëÎä ÝýÚòç ãUëXâ ìælîØ ßëòÕüU éíìáØ mëãUë ÁJâ PGëâëòZ PòG ìäÇ PýGâ PòG ÁëÚòçëò³ PòG SÙÜÜ éò ÝêUäò ØóâëãU çîÚë ÁëÛëãU ÝãU Áëæ£ìÓUØ ìPGÇ ËÇ ÁëãU.Ç.Ýí.ÕUí.ÁëãU.Ýí. PGëâëòZ PòG ÁJØËüØ SÙëìÝØ ìPGÇ ÐëÜò æëäò áíÓUãUëò³ PGí é£wâë ìÜìÈÎØ PGãUÜò áò³ ìæDGä ãUêUÜò PòG PGëãU× Ü PòGæä ÃUÛëãU äí ËÂü ` 3.39 PGãUëòÕöU PGí ìÜìÛâë³ ÁæMGh ãUêUí ÁìÝØî ` 50.85 äëÉ PòG yâëÐ PGí êUëìÜ

àí êîUÂü ¸ ÂéPòG ÁìØìãUvØ ÜäëPGëãU ÂSÝëØ PòG ɹßëò³ PGí ÝïãUí ÁÝòìÀëØ / ÃUìÎØ é£wâëÁëò³ PòG ìäÇ ÁëÚòç PòG SÙÜÜ Ü êUëòÜò ÝãU ijGÎí ÚãUëò³ ÝãU PGí ËÂü ÁÜîæØíü wëãUíÚ PòG PGëãU× ` 0.80 PGãUëòÕöU PGë ÁìØìãUvØ µââ êîUÁë¸ ` 5.84 PGãUëòÕöU áï·â PòG ÁìÛçòè ØÙë ÁÝýâëòXâ SÓUëòãU é¹ßìJÛØ éPüGäëò³ áò³ ÁÜîÝâëòËí ÌëòìèØPGØëü éìáìØ ËìÔUØ Ü êUëòÜò PòG PGëãU× ÁìJØá ìÜÝÓUëãòU êòUØî äì¹ßØ Ùò¸

(ÝìãUHÏòUÚ 3.3)

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éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGá

2,601.56 6,286.92 8,888.48 683.86 221.04 904.90 9,793.38

ÁìPýGâëçíä

éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGá

18.64 60.15 78.79 - - - 78.79

âëòË 2,620.20 6,347.07 8,967.27 683.86 221.04 904.90 9,872.17

31 áëÎü 2015 ØPG ãUëXâ PòG éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ áò³ PîGä ìÜæòç PGë 99.20 ÝýìØçØ ìPýGâëçíä éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ áò³ ØÙë çòè 0.80 ÝýìØçØ ÁìPýGâëçíä éëæüÐìÜPG Àëò¼ë

PòG ÃUÝPýGáëò³ áò³ Ùë¸ PîGä ìÜæòç PGë 33.47 ÝýìØçØ Ýï£Ðí PòG MGÝ áò³ ØÙë 66.53 ÝýìØçØ ÚíÌëüæìÛ ÅG×ëò³ PòG MGÝ áò³ éì¹áìäØ Ùë¸ ìÜæòç 2010-11 áò³ ` 5,737.15 PGãUëòÕö (Ýï£Ðí: ` 2,661.46 PGãUëòÕöU ØÙë ÚíÌëüæìÛ ÅG×: ` 3,075.69 PGãUëòÕöU) éò 72.07 ÝýìØçØ ßÖUöPGãU 2014-15 áò³ ` 9,872.17 PGãUëòÕöU (Ýï£Ðí: ` 3,304.06 PGãUëòÕöU ØÙë ÚíÌëüæìÛ ÅG×: ` 6,568.11

PGãUëòÕöU) êUëò Ëâë Ðóéë ìPG ìÜ¹Ü ÎëÓüU áò³ Úçëüâë Ëâë êóU¸

ÎëÓü-1.1 éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ áò³ PîGä ìÜæòç (`̀̀̀ PGãUëòÕö )

3,075.693,597.79

3,932.91

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ÁRâëâ I: ãUëXâ PòG éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ PGí PGëâüÝfìØ

5

1.7 31 áëÎü 2015 ØPG ãUëXâ PòG éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ áò³ ìÜæòç PGë Àëò¼ë æëãU

éëãUë£ç ÜíÎò ìÚâë Ëâë êóU :

ØëìäPGë: 1.3 éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ áò³ Àëò¼ë æëãU ìÜæòç

Àëò¼ë PGë Üëá éãUPGëãUí PG¹ÝìÜâë£ éë£ìæìÛPG ìÜËá âëòË ìÜæòç

(` ` ` ` PGãUëòÕöU) ìPýGâëçíä ÁìPýGâëçíä ìPýGâëçíä

ìælîØ 4 - - 4 8,571.20

ìæìÜáëü× 1 1 - 2 11.05

ìæ¬ë 3 - 1 4 288.19

éòæë 4 - 1 5 717.92

Áæé£ãUÎÜë 2 - - 2 55.82

Pð ìè Çæ£ é¹ßh 3 1 - 4 227.99

âëòË 17 2 2 21 9,872.17

31 áëÎü 2011 ØÙë 31 áëÎü 2015 PòG Á£Ø áò³ ÎëãU áêU¬æÝï×ü Àëò¼ëëò³ áò³ ìÜæòç Çæ£ ÃUÜPGí ÝýìØçØØë ÜíÎò ßëãU ÎëÓüU áò³ ÚçëüÂü ËÂü êóU:

ÁëPðGìØ 1.2: éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ áò³ Àëò¼ë æëãU ìÜæòç

(PGëòcÔUPG áò³ ìÚÇ ËÇ Áë£PGÕòöU PîGä ìÜæòç PòG ÝýìØ ìÜæòç PGí Àëò¼ë æëãU ÝýìØçØØë ÚçëüØò êóU )

éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ áò³ ìÜæòç PGë ÐëòãU áîwâØ ÄGÐëü Àëò¼ë áò³ Ùë ìÐéáò³ 2010-11 (` 4,600.27 PGãUëòÕöU) éò 2014-15 (` 8,571.20 PGãUëòÕöU) PòG ÚëóãUëÜ PGîä ìÜæòç PòG ÝýìØ 80.18 ÝýìØçØ éò 86.82 ÝýìØçØ PGí æðìh êîUÂü ¸ ØÙëìÝ áëÎü 2011 PGí ØîäÜë áò³ áëÎü 2015

( `̀̀̀ PGãUëòÕö áò³U)

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2016 PGë ÝýìØæòÚÜ é£wâë 2 (éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGá)

6

ØPG ìæìÜáëü× Àëò¼ë áò³ ìÜæòç ` 14.55 PGãUëòÕöU éò ÌÓUPGã ` 11.05 PGãUëòÕöU ÁëóãU ìæ¬ë Àëò¼ë áò£ ` 314.31 PGãUëòÕöU éò WëÓUPGãU ` 288.19 PGãUëòÕUö êUëò Ëâë¸

1.8 æèü PòG ÚëóãUëÜ ìæçòè éêUëâØë ØÙë ìãUÓUÜòZ

ãUëXâ PòG éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò£ PGëò ãUëXâ éãUPGëãU æëìèüPG ßÐÓU PòG áëRâá éò ìæìàJÜ MGÝëò³ áò³ ìæ¬ëíâ éêUëâØë ÃUÝäyÛ PGãUæëØí êóU¸ 2014-15 PGëò éáëtØ ØíÜ æèëòZ PòG ìäÇ ãUëXâ PòG éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ PòG é¹ß£Û áò³ ÂìvæÓUí, ÅG×ëò³, ÁÜîÚëÜëò³/ÂáÚëÚëò³, ÐëãUí Ëëã£UìÓUâëò³,

ßÓU÷ÓòU ÉëØò áò³ ÕUëäò ËÇ ÅG×ëò³ Çæ£ áëDG ìPGÇ ËÇ yâëÐ PòG ÝýìØ ßÐÓUíâ ìÜPGëé PGë é£ÀëòÝ yâëóãUë ÜíÎò ìÚâë Ëâë êóU¸

ØëìäPGë 1.4: éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò£ PGëò ßÐÓUíâ éêUëâØë PòG éJÚàü áò³ yâëóãUë ( `̀̀̀ PGãUëòÕöU)

PýGáë£PG ìææãU× 2012-13 2013-14 2014-15

éëæüÐìÜPG Àëò¼ë PòG

ÃUÝPýGáëò³ PGí é£wâë

ãUëìç éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ PGí é£wâë

ãUëìç éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ PGí é£wâë

ãUëìç

1. ßÐÓU éò ÂìvæÓUí

Ýï£Ðí PGë ìÜPGëé 6 303.23 6 261.77 7 283.38

2. ßÐÓU éò ìÚâò ËÇ ÅG×

1 5.00 1 49.20 2 119.15

3. ßÐÓU éò ÝýëtØ

ÁÜîÚëÜ/ÂáÚëÚ 7 710.37 7 417.84 7 787.45

4. PîGä ìÜPGëé

(1+2+3) - 1,018.60 - 728.81 - 1,189.98

5. ÅG×/yâëÐ PGëò ßÓU÷ÓòU

ÉëØò áò³ ÕUëäÜò ØÙë

ÅG×ëò³ PGëò ÂìvæÓUí áò³ ÝìãUæìØüØ PGãUÜë

1 0.50 1 7.056 1 19.11

6. ÐëãUí PGí ËÂü Ëëã£UìÓUâë£ 7 1,567.31 9 2,332.54 9 4,919.21

7. Ëëã£UÓUí ÝýìØßhØë 9 1,534.08 9 2,768.03 9 2,746.24

8. Ëëã£UÓUí DGíé 2 0.07 2 0.09 2 0.09

6 ãUëXâ éãUPGëãU Üò ìêUáëÎä ÝýÚòç ãUëXâ ìælîØ ßëòÕüU éíìáØ PòG é¹ß£Û áò³ 2013-14 PòG ÚëóãUëÜ ÅG×ëò³ PGëò ÂìvæÓUí áò³ ÝìãUæìØüØ

ìPGâë äòìPGÜ PG¹ÝÜí Üò æèü 2013-14 PòG ìäÇ ÁÝÜò äòÉëò³ PGëò Á£ìØá MGÝ ÜêUí£ ìÚâë êóU ¸

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ÁRâëâ I: ãUëXâ PòG éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ PGí PGëâüÝfìØ

7

ìæËØ Ýë£Î æèëòZ áò³ ÂìvæÓUí, ÅG×ëò³ ØÙë ÁÜîÚëÜëò³/ÂáÚëÚëò³ PòG ÝýìØ ßÐÓUíâ ìÜPGëé éò é¹ß£ìÛØ

yâëóãUë ÜíÎò ìÚÇ ËÇ ÎëÓüU áò³ ìÚâë Ëâë êóU¸

ÁëPðìØ 1.3: ÅG×, ÂìvæÓUí ÁëóãU ÁÜîÚëÜ / ÂáÚëÚ PGí ÁëòãU ßÐÓUíâ ìÜËüáÜ

685.40

722.69

1,018.60

728.81

1,189.98

0100200300400500600700800900

100011001200130014001500

2010-11 2011-12 2012-13 2013-14 2014-15

2010-11 éò 2014-15 PòG æèëòZ PòG ÚëóãUëÜ ãUëXâ éãUPGëãU mëãUë ÂìvæÓUí, ÅG×ëò³ ØÙë ÁÜîÚëÜëò³/ÂáÚëÚëò³ PòG MGÝ áò³ ßÐÓUíâ éêUâëòË ìàJÜ-ìàJÜ ÝýæðìØ PGëò ÚçëüØë êóU¸ ßÐÓUíâ ìÜPGëé Ðëò 2010-11 áò³ ` 685.40 PGãUëòÕöU ÝãU Ùë, æêU 2012-13 áò³ ` 1,018.60 PGãUëòÕöU ØPG ßÖUö Ëâë, ìPGJØî 2013-14 áò³ ` 728.81 PGãUëòÕöU ØPG ÌÓU Ëâë ÁëóãU 2014-15 áò³ ÝîÜ: ` 1,189.98

PGãUëòÕöU ØPG ßÖUö Ëâë¸ ßÐÓUíâ ìÜPGëé áò³ æðìh áîwâØ: ìêUáëÎä ÝýÚòç éÕöUPG Çæ£ Áæé£ãUÎÜë ìæPGëé ìÜËá, ìêUáëÎä ÝýÚòç ãUëXâ ìælîØ ßëòÕüU éíìáØ, ìêUáëÎä ÝýÚòç ìælîØ ìÜËá éíìáØ, ìêUáëÎä ÝýÚòç ìælîØ é£ÎëãUPG ìÜËá éíìáØ ØÙë ìêUáëÎä ÝÙ ÝìãUæêUÜ ìÜËá áò³ ìÜæòìçØ /

ÐëãUí PGí ËÂü ÂìvæÓUí/ÅG×ëò³ ØÙë ÁÜîÚëÜ/ÂáÚëÚ PòG PGëãU× Ùí ¸

ãUëXâ éãUPGëãU éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò£ PGëò ßó£PGëò³ ØÙë ìæ¬ëíâ é£SÙëÁëò³ éò ìæ¬ëíâ éêUëâØë ÝýëtØ PGãUÜò áò³ éÀëá ßÜëÜò êòUØî Ëëã£UìÓUâë£ ÚòØí êóU ìÐéPòG ìäÇ éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò£ éò

Ëëã£UÓUí D íé ÝýàëìãUØ PGí Ðë ãUêUí êóU¸ âêU D íé çïJâ ÝýìØçØ (PG·âë× PG¹ÝìÜâë£) éò ÇPG ÝýìØçØ ØPG êóU Ðóéë ìPG ÅG× ÝýëtØPG¬ëëüÁëò³ PGëò ÚòÉØò êîUÇ ãUëXâ éãUPGëãU mëãUë ìÜÛëüìãUØ ìPGâë Ëâë êóU¸ 2014-15 PòG ÚëóãUëÜ éãUPGëãU Üò Üëó éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò£ mëãUë ÝýëtØ ìPGÇ ËÇ PGîä

` 4,919.21 PGãUëòÕöU PòG ÅG×ëò³ ÝãU Ëëã£UÓUí Úí Ùí ¸ Ëëã£UÓUí ÝýìØßhØë æèü 2014-15 áò³ æèü 2013-14 PGí ÁÝòÀëë ` 2,768.03 PGãUëòÕöU Üëó éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ éò ÌÓU PGãU ` 2,746.24 PGãUëòÕöU ãUêU ËÂü¸ ÂéPòG ÁìØìãUvØ 2014-15 PòG ÚëóãUëÜ Úëò éëæüÐìÜPG Àëò¼ë PòG

ÃUÝPýGáëò³7 Üò ` 0.09 PGãUëòÕöU ãUëìç PGí Ëëã£UÓUí D íé PGë àîËØëÜ ìPGâë Ùë¸

7 ìêUáëÎä ÝýÚòç ßëËæëÜí ÃUBÝëÚ ìæÝ×Ü Çæ£ ìæÛëâÜ ìÜËá éíìáØ ØÙë ìêUáëÎä ÝýÚòç ãUëXâ êUSØìç·Ý Çæ£ êUÙPGãUÌë ìÜËá

éíìáظ

( ` ` ` ` PGãUëòÕö áò³U)

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2016 PGë ÝýìØæòÚÜ é£wâë 2 (éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGá)

8

æèü 2014-15 PòG ÚëóãUëÜ ÁÜîÚëÜëò³ / ÂáÚëÚëò³ áò³ æðìh áîwâØ: ìêUáëÎä ÝýÚòç éÕUöPGG Çæ£ ÁJâ Áæé£ãUÎÜë ìæPGëé ìÜËá éíìáØ (` 41.44 PGãUëòÕöU), ìêUáëÎä ÝýÚòç ãUëXâ ìælîØ ßëòÕüU éíìáØ (` 311.46 PGãUëòÕöU) ÁëóãU ìêUáëÎä ÝÙ ÝìãUæêUÜ ìÜËá (` 10.00 PGãUëòÕöU) PòG é¹ß£Û áò³

ÁÜîÚëÜëò³/ÂáÚëÚëò³ áò³ æðìh PòG PGëãU× Ùí¸ 2014-15 PòG ÚëóãUëÜ ÂìvæÓUí áò³ æðìf áîwâØ: ìêUáëÎä ÝýÚòç ìælîØ é£ÎãU× ìÜËá éíìáØ (` 17.95 PGãUëòÕö) PòG é¹ß£Û áò³ ÂìvæÓUí áò³ æðìh PòG PGëãU× Ùí ¸ ÂéPòG ÁìØìãUvØ 2014-15 PòG ÚëóãUëÜ ÐëãUí PGí ËÂü Ëëã£UìÓUâëò³/Ëëã£UÓUí ÝýìØßhØë áò³ æðìh ãUëXâ

éãUPGëãU mëãUë ãUëXâ PòG éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò£ mëãUë ÃUÔUëÇ ËÇ ÅG×ëò³ ÝãU Úí ËÂü ËëãU£ÓUí PòG PGëãU× Ùí¸

1.9 ìæ¬ë äòÉëò³ PòG éëÙ ìáäëÜ

ãUëXâ PòG éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ PòG ÁìàäòÉëò³ PòG ÁÜîéëãU ßPGëâë ÂìvæÓUí, ÅG×ëò³ ØÙë

Ëëã£UìÓUâëò³ éò é¹ß£ìÛØ Áë£PGÕöò, ãUëXâU PòG ìæ¬ë äòÉëò³ áò³ ÚçëüÇ Áë£PGÕöUëò³ PòG ÁÜîéëãU êUëòÜò ÎëìêUǸ âìÚ Áë£PGÕöòU ÜêUí³ ìáäØò êó³U Øëò é¹ß£ìÛØ éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ ØÙë ìæ¬ë ìæàëË PGëò ìàJÜØëÁëò³ PGë ìáäëÜ PGãUÜë ÎëìêUǸ Âé é¹ß£Û áò³ 31 áëÎü 2015 PGí ìSÙìØ ìÜ¹Ü Úçëüâí ËÂü

êóU¸

ØëìäPGë-1.5 ìæ¬ë äòÉëò³ Çæ£ éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ PòG ÁìàäòÉëò³ PòG ÁÜîéëãU ßPGëâë ÂìvæÓUí,ÅG×, Ëëã£UìÓUâë£

(`̀̀̀ PGãUëòÕöU)

PýGá é£wâë

éò é¹ß£ìÛØ ßPGëâë ìæ¬ë äòÉëò³ PòG ÁÜîéëãU ãUëìç

éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ PòG ÁìàäòÉëò³ PòG ÁÜîéëãU ãUëìç

ìàJÜØë

1 ÂìvæÓUí 1,503.65 1,643.74 140.09

2 ÅG× 423.68 2,226.43 1,802.75

3 Ëëã£UìÓUâë£ 2,687.20 2,746.24 59.04

äòÉëÝãUíÀëë áò³ Ýëâë Ëâë ìPG 2014-15 PòG ÚëóãUëÜ éëæüÐìÜPG Àëò¼ë PòG Üëó ÃUÝPýGáëò³ PòG é¹ß£Û áò³ Á£Øã êîUÁë ÁëóãU PîGÏU Á£ØãU 2009-10 éò ìáäëÜ PòG ìäÇ äì¹ßØ Ùò (ìêUáëÎä ÝýÚòç ìæ¬ë

ìÜËá) ¸ ÎëãU éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ ÁÙëüØ ìêUáëÎä ÝýÚòç ßëËæëÜí ÃUBÝëÚ ìæÝ×Ü Çæ£ ìæÛëâÜ ìÜËá éíìáØ, ìêUáëÎä ÝýÚòç Á·Ýé£wâPG ìæ¬ë Çæ£ ìæPGëé ìÜËá, ìêUáëÎä ÝýÚòç ãUëXâ êUSØìç·Ý Çæ£ êUÙPGãUWëë ìÜËá éíìáØ ØÙë ìêUáëÎä ìæ¬ë ìÜËá éíìáØ PòG é¹ß£Û áò³ àí

Ëëã£UìÓUâëò³ áò³ ìàJÜØë Ýëâí ËÂü Ùí¸ éãUPGëãU ÁëóãU éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ PGëò éáâßh Ö£UË éò Á£ØãUëò³ PGëò ÔUíPG PGãUÜò PòG ìäÇ ÔUëòé PGÚá ÃUÔUëÜò ÎëìêUÇ ¸ é¹ß£ìÛØ ÝýçëéìÜPG ìæàëËëò³, éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ ØÙë ìæ¬ë ìæàëËëò³ éò Á£ØãUëò³ PGë ìáäëÜ PGãUÜò êòUØî ÁëæÈâPG PGëãUüæëÂü PGãUÜò PòG ìäÇ ÁÜîãUëòÛ ìPGâë Ëâë Ùë (10 ìéعßãU 2015)¸

1.10 ßPGëâë äòÉëò³ PGëò Á£ìØá MGÝ ÚòÜò ßëãòU

ÝýBâòPG æèü PòG ìäÇ PG¹ÝìÜâëò³ PGí ìæ¬ëíâ ìææãUì×âëò³ PGëò é¹ß£ìÛØ ìæ¬ëíâ æèü PòG Á£Ø éò ÏU: áêUíÜò PòG àíØãU ÁÙëüØ ìéعßãU Á£Ø ØPG ÁìÛìÜâá PGí ÛëãUë 96 (1) PòG ÝýëæÛëÜëò³ PòG ÁÜîMGÝ

Á£ìØá MGÝ ìÚâë ÐëÜë ÁÝòìÀëØ êóU¸ Çòéë Ü ìPGâò ÐëÜò éò ÁìÛìÜâá PGí ÛëãUë 99 PòG Á£ØËüØ

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ÁRâëâ I: ãUëXâ PòG éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ PGí PGëâüÝfìØ

9

Ú£ÕUëBáPG ÝýëæÛëÜ äËëÇ Ðë éPGØò êóU£¸ Âéí ÝýPGëãU éë£ìæìÛPG ìÜËáëò³ PòG áëáäò áò³ ÃUÜéò é¹ß£ìÛØ ÁìÛìÜâáëò³ PòG ÝýëæÛëÜëò³ PòG ÁÜîéëãU ÃUÜPòG äòÉëò³ PGëò Á£ìØá MGÝ ìÚâë ÐëØë êóU, ÃUÜPGí äòÉëÝãUíÀëë PGí ÐëØí êóU ØÙë ìæÛëÜéàë áò³ ÝýSØîØ ìPGâë ÐëØë êó̧

ìÜ¹Ü ØëìäPGë 30 ìéعßãU 2015 ØPG ìPýGâëçíä éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ mëãUë äòÉëò³ PGëò Á£ìØá MGÝ ìÚÇ ÐëÜò áò³ êîUÂü ÝýËìØ PGë yâëóãUë ÃUÝäyÛ PGãUæëØí êóU̧

ØëìäPGë-1.6 ìPýGâëçíä éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ PòG äòÉëò³ PGëò Á£ìØá MGÝ ìÚÇ ÐëÜò éò é¹ß£ìÛØ ìSÙìØ

PýGáë£PG ìææãU× 2010-11 2011-12 2012-13 2013-14 2014-15

1. ìPýGâëçíä éëæüÐìÜPG Àëò¼ë PòG

ÃUÝPýGáëò³ / ÁJâ PG¹ÝìÜâëò³ PGí é£wâë 19 19 19 19 19

2. æèü PòG ÚëóãUëÜ Á£ìØá MGÝ ìÚâò ËÇ

äòÉëò³ PGí é£wâë 21 15 15 16 16

3. ßPGëâë äòÉëò³ PGí é£wâë 12 16 20 23 26

4. ìPýGâëçíä éëæüÐìÜPG Àëò¼ë PòG

ÃUÝPýGáëò³ PGí é£wâë ìÐÜPòG äòÉò

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10 10 12 15 18

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PGëò Á£ìØá MGÝ Úò ìÚâë êóU ÐßìPG ìêUáëÎä ÝÙ ÝìãUæêUÜ ìÜËá Üò 30 ìéعßãU 2015 ØPG 2013-14 PòG äòÉëò³ PGëò Á£ìØá MGÝ ìÚâë êóU¸

ÝýçëéPGíâ ìæàëËëò³ ÝãU ÂÜ ÂPGëÂâëò³ PòG PGëâüPGäëÝëò³ PGí ìÜËãUëÜí PGãUÜò ØÙë ìÜÛëüìãUØ éáâëæìÛ

PòG àíØãU ÂÜ éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ mëãUë äòÉëò³ PGëò Á£ìØá MGÝ ìÚâë ÐëÜë ØÙë ÃUJêò³U ÁÝÜëâò ÐëÜò PGëò éîìÜìÈÎØ PGãUÜò PGë ÃU¬ëãUÚëìâBæ êóU¸ âlìÝ é¹ß£ìÛØ ÝýçëéPGíâ ìæàëËëò³ PGëò

äòÉëÝãUíÀëë mëãUë äòÉëò³ PGëò Á£ìØá MGÝ ÚòÜò áò³ ßPGëâë ãUêòU áëáäëò³ PòG ßëãòU áò³ ÝýBâòPG ìØáëêUí áò³ éïìÎØ ìPGâë Ëâë Ùë, ØÙëìÝ éîÛëãUëBáPG ÃUÝëâ Üêí£ ìPGÇ ËǸ ÂéPòG ÝìãU×ëáSæMGÝ äòÉëÝãUíÀëë áò³ ÂÜ éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ PòG ìÜæä áï·â PGë ìÜÛëüãU× ÜêUí³ ìPGâë Ðë éPGë¸ äòÉëò³ PòG

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1.11 ãUëXâ éãUPGëãU Üò ÃUÜ æèëòZ PòG ÚëóãUëÜ ìÐÜáò³ äòÉëò³ PGëò Á£ìØá MGÝ ÜêUí³ ìÚâë Ëâë êóU, PòG

ÚëóãUëÜ 11 éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ áò³ ` 1,239.45 PGãUëòÕöU {UÂìvæÓUí: ` 330.78 PGãUëòÕöU (7

éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGá), ÅG×: ` 102.62 PGãUëòÕöU (éëæüÐìÜPG Àëò¼ë PGë ÇPG ÃUÝPýGá) ØÙë ÁÜîÚëÜ: ` 806.05 PGãUëòÕöU (7 éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGá)} PGë ìÜæòç ìPGâë Ùë Ðóéë ìPG

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2016 PGë ÝýìØæòÚÜ é£wâë 2 (éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGá)

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ÝìãUìçcÓU 1.1 áò³ yâëóãUë ìÚâë Ëâë êóU¸ äòÉëò³ PGëò Á£ìØá MGÝ Ü ìÚÇ ÐëÜò Çæ£ ÃUÜPGí ÁÜîæØíü

äòÉëÝãUíÀëë Ü êUëòÜò éò âêU éîìÜìÈÎØ ÜêUí³ ìPGâë Ðë éPGØë ìPG ìPGâë Ëâë ìÜæòç ØÙë µââ PGí Ë×Üë ÃUìÎØ Ö£UË éò PGí Ëâí êóU ÁëóãU ìÐé ÝýâëòÐÜ êòUØî ãUëìç PGë ìÜæòç ìPGâë Ëâë Ùë ÃUéò ÝýëtØ PGãU ìäâë êóU ÁÙæë ÜêUí³ ÁëóãU Âé ÝýPGëãU Çòéò éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ áò³ éãUPGëãU mëãUë ìPGâë

Ëâë ìÜæòç ãUëXâ ìæÛëÜ á£ÕUä PGí éáíÀëë éò ßëêUãU ãUêØë êóU¸

1.12 ÃÝãUëòvØ PòG ÁìØìãUvØ, 30 ìéعßãU 2015 PGëò, ÁìPýGâëçíä éëæüÐìÜPG Àëò¼ë PòG

ÃUÝPýGáëò³ mëãUë äòÉë PGëò Á£ìØá MGÝ ìÚâë ÐëÜë ßPGëâë Ùë¸ Úëò ÁìPýGâëçíä éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáë£ò áò³ éò ìêUáëÎä æéüìÓUÕU ìá·é ìäìáÓòUÕU ÝìãUéáëÝÜ PGí ÝýìPýGâë áò³ Ùë ìÐéPòG äòÉëò£ PGëò 2000-01 ØPG Á£ìØá MGÝ ìÚâë Ëâë Ùë ÁëóãU ÇËýëò £ÕUìSÓþUâä ÝóPòGìÐ£Ë Â£ìÕUâë ìäìáÓòUÕU Üò ÁÝÜò

äòÉëò³ PGëò 2013-14 ØPG Á£ìØá MGÝ Úò ìÚâë Ùë¸

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ÁìPýGâëçíä PG¹ÝÜí PGë Üëá ÁæìÛ ìÐéPòG ìäÇ äòÉë ßPGëâë áò³ Ùò

æèëòZ PGí é£wâë ìÐÜPòG ìäÇ äòÉò ßPGëâë Ùò

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ÇËýëò £ÕUìSÓþUâä ÝóPòGìÐ£Ë Â£ìÕUâë

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mëãUë ÐëãUí ìPGâò Ëâò (30 ìéعßãU 2015 ØPG) ÝðÙPG äòÉëÝãUíÀëë ÝýìØæòÚÜëò³ PòG ÝýSØîØíPGãU× PGí ÝýëìSÙìØ ÚçëüØí êóU¸

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ÝðÙPG äòÉëÝãUíÀëë ÝýìØæòÚÜ PGë æèü

éãUPGëãU PGëò ÐëãUí ìPGÇ ÐëÜò PGí ìØìÙ

1. ìêUáëÎä ÝýÚòç ìæ¬ë ìÜËá 2013-14 2014-15 29.09.2015

2. ìêUáëÎä ÝÙ ÝìãUæêUÜ ìÜËá 2013-14 2014-15 äòÉëò£ PGëò Áàí Á£ìØá

MGÝ ìÚâë ÐëÜë çòè êóU

1.14 äòÉëò£ PGëò Á£ìØá MGÝ Ü ìÚâò ÐëÜò PGë Ýýàëæ

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ÁRâëâ I: ãUëXâ PòG éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ PGí PGëâüÝfìØ

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ÃUÝãUëòvØ ìSÙìØ PòG áÚ÷ÚòÜÐãU æèü 2014-15 êUòØî ãUëXâ éPGä ÌãòUäî ÃUBÝëÚ PòG ÝýìØ éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò£ PGë æëSØìæPG âëòËÚëÜ éîìÜìÈÎØ ÜêUí³ êUëò éPGë ÁëóãU ãUëXâ PGëòè PòG ÝýìØ ÃUÜPGë âëòËÚëÜ àí ãUëXâ ìæÛëÜéàë PGëò ÝýìØæòìÚØ ÜêUí³ ìPGâë Ëâë Ùë¸

ÁØ: âêU ìéD ëìãUç PGí ÐëØí êóU ìPG:

• éãUPGëãU mëãUë ßPGëâë äòÉëò³ PòG ìÜÝÓUëÜ PGí ÚòÉãòUÉ PòG ìäÇ ÇPG ÝýPGëòcÔU PGí SÙëÝÜë PGí ÐëÇ ÁëóãU ìÜÐí PG¹ÝìÜâëò³ êòUØî äÀâëò³ PGë ìÜÛëüãU× PGãUPòG ÃUÜPGí ìÜËãUëÜí ÝýPGëòcÔU mëãUë

PGí ÐëǸ

• ÐêUë£ PGêUí³ àí SÓUëD ÁÝâëütØ êóU ÁÙæë ìæçòè¿ëØë PGí PGáí êóU, æêUë£ éãUPGëãU äòÉëò£ PGëò ØóâëãU PGãUÜò éò é¹ß£ìÛØ PGëâü ßëêUãUí dëòØëò³ PGëò ÚòÜò ÝãU ìæÎëãU PGãòU¸

1.15 éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò£ PGë ÃUÜPòG ÜæíÜØá Á£ìØá MGÝ ìÚÇ äòÉëò³ PòG ÁÜîéëãU ìÜcÝëÚÜ

ìPýGâëçíä éãUPGëãUí PG¹ÝìÜâëò³ ØÙë éë£ìæìÛPG ìÜËáëò³ PGí ìæ¬ëíâ ìSÙìØ ØÙë PGëâüPGäëÝ ÝìãU×ëáëò³ PGë yâëóãUë ÝìãUìçcÓU 1.2 áò³ ìÚâë Ëâë êóU¸ ãUëXâ éPGä ÌãòUäï ÃUBÝëÚ PòG ÝýìØ éëæüÐìÜPG

Àëò¼ë PòG ÃUÝPýGá PGí PîGä ìßPýGí PGë ÁÜîÝëØ ãUëXâ ÁÙüµâæSÙë áò³ éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò£ PGí ËìØìæìÛâëò³ PGë ìæSØëãU ÚçëüØë êó¸ ÜíÎò Úí ËÂü ØëìäPGë 2014-15 PGëò éáëtØ Ýë£Î æèëòZ PGí

ÁæìÛ PòG ìäÇ ìPýGâëçíä éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ PGí PîGä ìßPýGí ØÙë ãUëXâ éPGä ÌãòUäî ÃUBÝëÚ PGë yâëóãUë ÃUÝäyÛ PGãUæëØí êóU¸

ØëìäPGë 1.9: ãUëXâ éPGä ÌãòUäï ÃUBÝëÚ PGí ØîäÜë áò³ ìPýGâëçíä éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò£ PGí PîGä ìßPýGí PGë yâëóãUë

(` PGãUëòÕUö) ìææãU× 2010-11 2011-12 2012-13 2013-14 2014-15

PîGä ìßPýGí8 4,969.59 4,990.22 4,945.29 5,952.79 6,536.34

ãUëXâ éPGä ÌãòUäï ÃUBÝëÚ 56,980 66,448 76,259 85,841 95,587

PîGä ìßPýGí PGí ãUëXâ éPGä

ÌãòUäï ÃUBÝëÚ P ò ÝýìØ ÝýìØçØØë

8.72 7.51 6.48 6.93 6.84

ìêUáëÎä ÝýÚòç ãUëXâ ìælîØ ßëòÕüU éíìáØ ØÙë ìêUáëÎä ÝýÚòç ßëËæëÜí ÃUBÝëÚ ìæÝ×Ü Çæ£

ìæÛëâÜ ìÜËá éíìáØ PòG é¹ß£Û áò³ PGá ìßPýGí PòG PGëãU× ìPýGâëçíä éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò£ PGí PîGä ìßPýGí 2010-11 áò³ ` 4,969.59 PGãUëòÕöU éò ÌÓUPGãU 2012-13 áò³ ` 4,945.29 PGãUëòÕöU êUëò ËÂü ÁëóãU ÝîÜ: 2013-14 áò³ ` 5,952.79 PGãUëòÕöU éò ßÖUöPGãU 2014-15 áò£ ` 6,536.34

PGãUëòÕöU êUëò ËÂü¸ PîGä ìßPýGí PGí ãUëXâ éPGä ÌãòUäï ÃUBÝëÚ PòG ÝýìØ ÝýìØçØØë 2010-11 áò³ 8.72 éò ÌÓUPGãU 2014-15 áò³ 6.84 ãUêU ËÂü¸

8 30 ìéعßãU ØPG ÜæíÜØá Á£ìØá MGÝ ÝýëtØ äòÉëò³ PòG ÁÜîéëãU PîGä ìßPýGí¸

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2016 PGë ÝýìØæòÚÜ é£wâë 2 (éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGá)

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1.16 2010-11 éò 2014-15 PòG ÚëóãUëÜ ãUëXâ ìPýGâëçíä éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ áò³ êîUÂü

PîGä êUëìÜ ÜíÎò ßëãU ÎëÓüU áò³ Úí ËÂü êóU ¸

ÁëPðGìØ 1.4: ìPýGâëçíä éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ PGí êUëìÜ

199.24

240.42

425.16

646.70

469.97

0

100

200

300

400

500

600

700

800

2010-11 2011-12 2012-13 2013-14 2014-15

(PGëòcÔUPG áò³ ìÚÇ ËÇ Áë£PGÕöòU ìPýGâëçíä éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ PGí é£wâë ÚçëüØòG êóU£ ìÐJêUë£òÜò é¹ß£ìÛØ æèëòZ áò³ êUëìÜ æêUÜ PGí êó³U)

2010-11 éò 2013-14 PòG ÚëóãUëÜ, éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ áò³ ` 199.24 PGãUëòÕöU éò

` 646.70 PGãUëòÕöU PGí éáËý êUëìÜ êîUÂü äòìPGÜ 2014-15 áò³ âêU ÙëòÕUöí éí ÌÓPGãU ` 469.97 PGãUëòÕöU ØPG ãUêUU ËÂü¸ æèü 2014-15 PòG ÚëóãUëÜ 19 ìPýGâëçíä éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ áò³ éò éëØ éëæüÐìÜPG Àëò¼ë Pò ÃUÝPýGáëò³ áò£ `³ 13.97 PGãUëòÕöU PGë äëà êîUÁë ÁëóãU 10 éëæüÐìÜPG Àëò¼ë

PòG ÃUÝPýGáëò³ áò³ ` 469.97 PGãUëòÕöU PGí êUëìÜ êîUÂü, ìÐÜáò³ æëò ØíÜ éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGá9 àí éì¹áìäØ êUó£ ìÐJêUëò³Üò ÁÝÜò äòÉëò£ PGëò ‘Üë äëà Üë êUëìÜ ÁëÛëãU’ ÝãU ØóâëãU ìPGâë Ùë ¸ ÇPG ìPýGâëçíä éãUPGëãUí PG¹ÝÜí (µâëé ÌëÓUí ìælîØ ìÜËá éíìáØ) Üò ÁÝÜò äëà Çæ£ êUëìÜ äòÉë ØóâëãU ÜêUí£ ìPGÇ êóU£, ÐßìPG ÇPG ìPýGâëçíä éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGá ÁÙëüØ ìêUáëÎä ÝýÚòç

éÕöUPG Çæ£ ÁJâ Áæé£ãUÎÜë ìæPGëé ìÜËá éíìáØ PòG é¹ß£Û áò³ Áëâ éò ÁìÛPG µââ ÁëìÛvâ ãUëXâ éãUPGëãU mëãUë ÝîÜàüîËØëÜ âëòVâ êóU ¸ äëà áò³ ÝýáîÉ Á£çÚëÜ ìêUáëÎä ÝýÚòç éëáëJâ ÃlëòË ìÜËá éíìáØ (` 4.02 PGãUëòÕöU) ØÙë ìêUáëÎä ÝýÚòç ãUëXâ ÜëËìãUPG ÁëÝïìØü ìÜËá éíìáØ

(` 3.99 PGãUëòÕöU) PGë ãUêUë Ùë¸ àëãUí êëìÜâë£ ìêUáëÎä ÝýÚòç ãUëXâ ìælîØ ßëòÕüU éíìáØ (` 340.28 PGãUëòÕöU), ìêUáëÎä ÝýÚòç ÝÙ ÝìãUæêUÜ ìÜËá (` 83.27 PGãUëòÕöU), ìêUáëÎä ÝýÚòç ãUëXâ æÜ ìæPGëé ìÜËá éíìáØ (` 9.11 PGãUëòÕöU) ØÙë ìêUáëÎä ÝýÚòç ßëËæëÜí ÃUBÝëÚ ìæÝ×Ü

Çæ£ ìæÛëâÜ ìÜËá éíìáØ (` 6.96 PGãUëòÕöU) PGëò êîUÂü Ùí¸

9 ìêUáëÎä ìÝÏUÕUöë æËü ìæ¬ë Çæ£ ìæPGëé ìÜËá, ìêUáëÎä ÝýÚòç áìêUäë ìæPGëé ìÜËá ÁëóãU ìêUáëÎä ÝýÚòç Á·Ýé£wâPG ìæ¬ë

Çæ£ ìæPGëé ìÜËá ¸

( ` ` ` ` PGãUëòÕö áò³U)

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ÁRâëâ I: ãUëXâ PòG éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ PGí PGëâüÝfìØ

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1.17 éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ PòG PîGÏU ÁJâ Ýýáîwë áëÜÚ£ÕU ÜíÎò ìÚÇ ËÇ êó£U:

ØëìäPGë 1.10: ãUëXâ éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ PòG ÝýáîÉ áëÜÚ£ÕU

(` PGãUëòÕöU) ìææãU× 2010-11 2011-12 2012-13 2013-14 2014-15

ìÜâëòìÐØ Ýï£Ðí ÝãU ÝýìØD ä (ÝýìØçØ) 16.40 (-)25.17 (-)241.16 (-)342.76 17.77

ÅG× 3,075.69 3,597.79 3,932.91 5,919.37 6,568.11

PîGä ìßPýGí10 4,964.59 4,990.22 4,945.29 5,952.79 6,536.34

ÅG× / PîGä ìßPýGí ÁÜîÝëØ 0.62:1 0.72:1 0.80:1 0.99:1 1:1

yâëÐ àîËØëÜ 207.13 199.50 163.24 280.37 473.82

é£ìÎØ êUëìÜâë£ 1,286.19 1,360.75 1,875.73 2,492.97 2,951.26

ìÜâëòìÐØ Ý£ïÐí Ýã ÝýìØDGä 2010-11 áò³ ` 16.40 PGãUëòÕöU éò ÌÓUPGãU 2013-14 áò³

` (-) 342.76 PGãUëòÕöU êUëò Ëâë ÁëóãU 2014-15 áò³ ` 17.77 PGãUëòÕöU ØPG ßÖöU Ëâë ¸ ÅG×-PîGä

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ÝýPGëç áò³ äëǸ ìæ¬ë ìæàëË, ìêUáëÎä ÝýÚòç éãUPGëãU Üò éáSØ ÝýçëéìÜPG ìæàëËëò³ PGëò àëãUØ PòG ìÜâJ¼ëPG-áêUëäòÉëÝãUíÀëPG PòG äòÉëÝãUíÀëë ÝýìØæòÚÜëò³ PGëò ìæÛëÜéàë áò³ ÝýSØîØ PGãUÜò PòG ØíÜ

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ÁRâëâ I: ãUëXâ PòG éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ PGí PGëâüÝfìØ

17

áëé PGí ÁæìÛ PòG àíØãU ÃUÜáò³ éì¹áìäØ ÝìãUHÏòUÚ/éáíÀëëÁëò³ ÝãU ÃU¬ëãU/µâëwâëBáPG ìÓUtÝì×âë£ ìÜÛëüìãUØ ÝýëMGÝ áò³ éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ ÝãU éìáìØ éò ìPGéí ÝýÈÜëæäí PGí ÝýØíÀëë ìPGÇ ìßÜë Ðáë PGãUæëÜò PòG ìÜÚòüç ÐëãUí ìPGÇ Ùò (D ãUæãUí 1994)¸

ØëìäPGë é£wâë 1.15: 30 ìéعßãU 2015 ØPG ÝýëtØ ÜêUí³ êîUÂü µâëwâëBáPG ìÓUtÝì×âë£

éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ (ÁëìÙüPG Àëò¼ë) ÝãU äòÉëÝãUíÀëë ÝýìØæòÚÜ PGë æèü

ãUëXâ ìæÛëÜéàë áò³ äòÉëÝãUíÀëë ÝýìØæòÚÜ PGëò ÝýSØîØ PGãUÜò PGí ìØìÙ

äòÉëÝãUíÀëë ÝýìØæòÚÜ áò³ PîGä ÝìãUHÏòUÚ/ìÜcÝëÚÜ äòÉëÝãUíÀëëÇ£

ÝìãUHÏòUÚëò³/ìÜcÝëÚÜ äòÉëÝãUíÀëëÁëò³ PGí é£wâë ìÐÜPGí µâëwâëBáPG ìÓUtÝì×âë£ ÝýëtØ ÜêUí³ êîUÂü Ùí

ìÜcÝëÚÜ äòÉëÝãUíÀëëÇ£

ÝìãUHÏòUÚ ìÜcÝëÚÜ äòÉëÝãUíÀëëÇ£

ÝìãUHÏòUÚ

2012-13 DGãUæãUí

2014 1 10 1 2

2013-14 ÁÝýóä

2015 2 12 1 6

PîGä 3 22 2 8

ÃUÝãUëòvØ éò âêU ÚòÉë Ðë éPGØë êó ìPG 25 ÝìãUHÏòUÚëò³/ìÜcÝëÚÜ äòÉëÝãUíÀëëÁëò³ áò³ éò Úëò ìæàëËëò³, ìÐÜ ÝãU ìÓUtÝì×âë£ PGí ËÂü Ùí, PòG é£ß£Û áò³ 10 ìÜcÝëÚÜ äòÉëÝãUíÀëëÁëò³/ÝìãUHÏòUÚëò³ PGí µâëwâëBáPG ìÓUtÝì×âë£ ÁÝòìÀëØ Ùí (ìéعßãU 2015)¸

1.25 äëòPG ÃUÝPýGá éìáìØ mëãUë äòÉëÝãUíÀëë ÝýìØæòÚÜëò³ PGí ÎÎëü

30 ìéعßãU 2015 ØPG ìÜcÝëÚÜ äòÉëÝãUíÀëëÇ£ ØÙë ÝìãUHÏòUÚ Ðëò ÁëìÙüPG Àëò¼ë PòG ÃUÝPýGáëò³ PòG äòÉëÝãUíÀëë ÝýìØæòÚÜëò³ áò³ ÝýSØîØ êîUÇ ØÙë ìÐÜ ÝãU äëòPG ÃUÝPýGá ÝãU éìáìØ mëãUë ÎÎëü PGí ËÂü, ìܹÜìäìÉØ êóU¸

ØëìäPGë 1.16: 30 ìéعßãU 2015 ØPG ìÜcÝëÚÜ äòÉëÝãUíÀëë/ÝìãUHÏòUÚ Ðëò äòÉëÝãUíÀëë ÝýìØæòÚÜëò³ áò³ ÏUÝò êîUÇ êó³UU ÁëóãU ìÐÜ ÝãU ÎÎëü PGí ËÂü

äòÉëÝãUíÀëë ÝýìØæòÚÜ PGí ÁæìÛ éáíÀëëÁëò³ / ÏUÝò ÝìãUHÏòUÚëò³ PGí é£wâë

äòÉëÝãUíÀëë ÝýìØæòÚÜëò³ áò³ ÝýSØîØ ÝìãUHÏòUÚ ìÐÜ ÝãU ÎÎëü PGí ËÂü

ìÜcÝëÚÜ äòÉëÝãUíÀëëÇ£

ÝìãUHÏUòÚ ìÜcÝëÚÜ äòÉëÝãUíÀëëÇ£

ÝìãUHÏUòÚ

2009-10 2 11 1 11

2010-11 1 15 0 15

2011-12 1 13 0 4

2012-13 2 12 0 2

2013-14 1 10 0 0

âëòË 7 61 1 32

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2016 PGë ÝýìØæòÚÜ é£wâë 2 (éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGá)

18

1.26 äëòPG ÃUÝPýGá ÝãU éìáìØ PòG ÝýìØæòÚÜëò³ PGí ÁÜîÝëäÜë

ÁÝýóä 2013 éò áëÎü 2015 PòG áRâ äëòPG ÃUÝPýGá éìáìØ PòG mëãUë ìæÛëÜéàë áò³ éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ ÝãU ÝýSØîØ 16 ÝýìØæòÚÜëò³ éò é£ß£ìÛØ 22 ÝìãUHÏòUÚëò³ (79 ìéD ëìãUçò³) PòG ÝýìØ

ÇvçÜ ÓòUPGÜ ÜëòÓ÷Ué ÝýëtØ ÜêUí£ ìPGÇ ËÇ Ùò (ìéعßãU 2015) Ðóéë ìPG ÜíÎò £ìËØ ìPGâë Ëâë êóU:

ØëìäPGë é£wâë 1.17: äëòPG ÃUÝPýGá ÝãU éìáìØ PòG ÝýìØæòÚÜëò³ PGí ÁÜîÝëäÜë

äëòPG ÃUÝPýGá éìáìØ PòG ÝýìØæòÚÜ PGë æèü

äëòPG ÃUÝPýGá éìáìØ PòG ÝýìØæòÚÜëò³ PGí PîGä é£wâë

äëòPG ÃUÝPýGá éìáìØ PòG ÝýìØæòÚÜ áò³

ìéD ëìãUçëò³ PGí PîGä é£wâë

äëòPG ÃUÝPýGá éìáìØ PòG ÝýìØæòÚÜëò³ PGí PîGä é£wâë

ìéD ëìãUçëò³ PGí é£wâë ÐêUë£ ÇvçÜ ÓòUPGÜ ÜëòÓU÷é ÝýëtØ ÜêUí£ êîUÇ

2013-14 10 25 5 12

2014-15 13 69 11 67

âëòË 23 94 16 79

äëòPG ÃUÝPýGá éìáìØ PòG ÂÜ ÝýìØæòÚÜëò³ áò Ýë£Î ìæàëËëò³ éò é¹ß£ìÛØ ÝìãUHÏòUÚëò³ Ðëò æèü 2005-06 éò 2010-11 PòG ìäÇ àëãUØ PòG ìÜâJ¼ëPG-áêUëäòÉëÝãUíÀëPG PòG ÝýìØæòÚÜëò³ áò³ ÏUÝò Ùò, PòG é¹ß£Û áò³ ìéD ëìãUçò£ éì¹áìäØ êóU£¸

âêU ìéDGëìãUç PGí ÐëØí êóU ìPG éãUPGëãU éîìÜìÈÎØ PGãòU: (PG) äëòPG ÃUÝPýGá ÝãU éìáìØ PGí ìéDGëìãUçëò³ ÝãU ìÜãUíÀë× ÝýìØæòÚÜëò³/ÕUþëxÓU ÝìãUHÏòUÚëò³/ìÜcÝëÚÜ äòÉëÝãUíÀëëÁëò³ PòG ÝýìØ ÃU¬ëãU ØÙë ÇvçÜ ÓòUPGÜ ÜëòÓ÷Ué ìÜÛëüìãUØ éáâ éëãU×í PòG ÁÜîéëãU àòÐÜë, (É) ìÜÛëüìãUØ ÁæìÛ PòG àíØãU

êUëìÜ/ßPGëâë ÁìËýáëò³/ÁìÛPG àîËØëÜëò³ PGí æéïäí ØÙë (Ë) äòÉëÝãUíÀëë ÁzâîìvØâëò³ PòG ÝýìØ PGëãüUæëÂü Ø£¼ë áò³ éîÛëãU¸

1.27 Âé ÝýìØæòÚÜ PGí PGæãòUÐ

Âé ÝýìØæòÚÜ áò³ ` 241.75 PGãUëòÕöU PòG ìæ¬ëíâ Ýýàëæ éò Á£ØËüýSØ ìêUáëÎä ÝýÚòç ãUëXâ æÜ

ìæPGëé ìÜËá éíìáØ PGí PGëâü Ýý×ëäí ÝãU ÇPG ìÜcÝëÚÜ äòÉëÝãUíÀëë, ìêUáëÎä ÝýÚòç ãUëXâ ìælîØ ßëòÕüU éíìáØ PòG êUëÂü Óò³UçÜ/äëò Óò³UçÜ ìßìä£Ë Ø£¼ë ÝãU ÇPG ÝýëólëòìËPGí éïÎÜë äòÉëÝãUíÀëë ÁëóãU Úëò ìæèâPG äòÉëÝãUíÀëë éìêUØ 12 ÝìãUHÏòUÚ éì¹áìäØ êóU£¸

1.28 éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ PGë ìæìÜæòç, ÝîÜéZãUÎÜë ØÙë ìÜÐíPGã×

æèü 2014-15 PòG ÚëóãUëÜ éãUPGëãUí PG¹ÝìÜâëò³ ØÙë éë£ìæìÛPG ìÜËáëò³ PòG ìÜÐíPGãU× PGë PGëòÂü áëáäë ÜêUí£ Ùë, ØÙëìÝ ÇPG éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGá (ìêUáëÎä ÝýÚòç ìælîØ ìÜËá éíìáØ) Üò ìêUáëÎä ÝýÚòç Áæé£ãUÎÜë ìæPGëé ßëòÕUü PGëò ` 550.00 PGãUëòÕöU PGí ÂìvæÓUí ìæìÜæòìçØ PGí

Ùí¸ ãUëXâ éãUPGëãU Üò ãUëXâ éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGáëò³ áò³ ìÜæòìçØ éãUPGëãUí ÂìvæÓUí PòG ìæìÜæòç êòUØî PGëòÂü ÜíìØ ØóâëãU ÜêUí£ PGí êóU¸

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19

ÁRâëâ – II

éãUPGëãUí PG¹ÝìÜâëò³ PGí ìÜcÝëÚÜ äòÉëÝãUíÀëë ØÙë éïÎÜë Çæ£ ØPGÜíPGí äòÉëÝãUíÀëë

2.1 ìêUáëÎä ÝýÚòç ãUëXâ æÜ ìæPGëé ìÜËá ìäìáÓòUÕU

PGëâüPGëãUí éëãUë£ç

ÝìãUÎâ

ìêUáëÎä ÝýÚòç ãUëXâ æÜ ìæPGëé ìÜËá ìäìáÓòUÕU PGëò (áëÎü 1974) PG¹ÝÜí ÁìÛìÜâá, 1956 PòG ÁJØËüØ çëìáä ìPGâë Ëâë Ùë¸ PG¹ÝÜí äPGÕöUí/ìßãUëòÐë ìÜPGëäÜò, ìßãUëòÐë Çæ£ ØëãUÝíÜ PGëãUÉëÜëò³ PGëò ÎäëÜò PòG ÁìØìãUvØ ìßãUëòÐò éò ØóâëãU ÃUBÝëÚ ØTëë äPGÕUöí ÁëÛëìãUØ ÃUlëòË PGëò ÎäëÜò ØÙë äPGÕöUí ßòÎÜò PòG éëÙ-éëÙ ÂüPGëò ÝâüÓUÜ áò³ àí ÃUØãUí êóU¸

(ÝìãUHÏòUÚ 2.1.1)

áëÎü 2015 ØPG éáëtØ ìæËØ ÎëãU æèëòZ éò PG¹ÝÜí äËëØëãU ÌëÓòU áò³ Îä ãUêUí êóU ØÙë ÂéPGë éáòìPGØ ÌëÓUë æèü 2010-11 áò³ ` 31.66 PGãUëòÕöU éò ßÖöUPGãU 2014-15 áò³ ` 52.75 PGãUëòÕöU êUëò Ëâë êóU¸

(ÝìãUHÏòUÚ 2.1.7.1 ØÙë 2.1.7.2)

æðÀëëò³ PGë ìËãUëÜ ØÙë MGÝëJØãU×

ìÚçëìÜÚòüçëò³ PòG ÃU·ä£ÌÜ áò³ ÚîËüá Àëò¼ëëò³ áò³ ÁäëàPGëãUí äëñÓU÷é PGëò äòÜò éò ãUëñâ·ÓUí ÝãU yâëÐ, ìæSØëãU DGíé ØÙë Ëäò éÕöòU æðÀëëò³ ÝãU Úí ËÂüý ãUëñâ·ÓUí ÂBâëìÚ PGò MGÝ áò³ ` 1.52 PGãUëòÕUö PGí ÝìãUêUëâü êUëìÜ êîUÂü¸

(ÝìãUHÏòUÚ 2.1.10.2)

äPGÕUöí PGí ìÜPGëéí PòG PGëâü PGëò ÎëãU éò ÁëÔU æèëòZ PGí ìÜÛëüìãUØ ÁæìÛ µâØíØ êUëò ÐëÜò ÝãU àí Ýïuëü Ü PGãU ÝëÜò PòG PGëãU× ÔòUPòGÚëãUë£ò éò ßÖöUëóØãUí çî·PG PGí æéïäí Ü êUëòÜò ØÙë Úí ËÂü ãUëñâ·ÓUí ÝãU yâëÐ PGí êUëìÜ PòG éëÙ-éëÙ ìÝÏUäò PGÂü æèëòZ éò æÜëò³ áò³ ÝÕöUí ìÜPGëìéØ äPGÕöUí PGí Ëî×æ¬ëë áò³ ìËãUëæÓU PòG PGëãU× ` 1.28 PGãUëòÕöU PGí êUëìÜ êîUÂüU¸

(ÝìãUHÏòUÚ 2.1.10.3)

ãUëñâ·ÓUí PGí ÁÚëâËí

2010-15 PGí ÁæìÛ PòG ÚëóãUëÜ ìÜÛëüìãUØ ìØìÙâëò£ áò³ ãUëñâ·ÓUí PGí ìPGSØëò³ PGí ÁÚëâËí Ü PGãU ÝëÜò Pò PGëãU× PG¹ÝÜí PGëò æÜ ìæàëË PGëò yâëÐ PòG MGÝ áò£ ` 6.85 PGãUëòÕUö PGí ÁÚëâËí PGãUÜí ÝÕöUí¸

(ÝìãUHÏòUÚ 2.1.12.1)

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2016 PGë ÝýìØæòÚÜ é£wâë 2 (éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGá)

20

äPGÕöUí PGí ìßPýGí

2010-15 PòG ÚëóãUëÜ ßëÐëãU ÚãUëò³ PGí ØîäÜë á£ò äPGÕöUí PGí Üíäëáí PGí ÚãUëò³ áò³ Úçëüâë Ëâë 60 éò 105 ÝýìØçØ PGë ÁJØãU âêU £ìËØ PGãUØë êóU ìPG PG¹ÝÜí Üíäëáí áò³ ÝýìØSÝÛëüBáPG Úãò³U ÝýëtØ ÜêUí£ PGãU ãUêUí êóU ØÙë ßëòäíÚëØë mëãUë ÁBâìÛPG áëìÐüÜ PGë ÝýëtØ PGãUÜë âë Øëò éíìáØ ÝýìØSÝÛëü âë ÃUBÝëÚPGé£Ì PòG ËÔUÜ PòG PGëãU× êîUÁë¸ âìÚ ìßPýGí ÚãUëò³ PGëò µâëÝPG ÝýÎëãU PòG áëRâá éò æéïä PGãUÜò PòG Ýýâëé ìPGÇ ÐëØò Øëò ìßPýGí PòG ÉÎëòZ ØÙë äëà PGëò ÝïãUë PGãUÜò PòG ìäÇ 50 ÝýìØçØ áëìÐüÜ ÁÜîáØ PGãUÜò PòG ÝÈÎëØ÷ PòGæä ÚòæÚëãU PGí ìßPýGí éò êUí (ÐëòìPG PîGä ÁëâØÜ PGë 8.62 ÝýìØçØ êó) PG¹ÝÜí PGëò äËàË ` 18.00 PGãUëòÕöU PGí ÁìØìãUvØ Áëâ ÝýëtØ êUëòØí¸

(ÝìãUHÏòUÚ 2.1.13.1)

äPGÕöUí PGí ËýòìÕ£UË ìßPýGí ìÕUÝîÁëò³ ÝãU êUí PGí Ðë ãUêUí Ùí ¸ PòGæä 0.5 ÝýìØçØ PGëò êUí 'Ç' ËýòÕU áò³ ãUÉë Ëâë¸ æËíüPGãU× PGí ÝýìPýGâë áò³ PGëòÂü àí Ðë£Î ÜêUí³ PGí Ðë ãUêUí Ùí ØÙë äPGÕöUí PòG 25 ÝýìØçØ ËäØ æËíüPGãU× éò êUí ` 71.64 PGãUëòÕöU é£àëìæØ ãUëÐSæ êUëìÜ PGë ÁÜîáëÜ êóU¸

(ÝìãUHÏòUÚ 2.1.13.2)

ÐÜÐëØíâ Àëò¼ëëò³ PGëò ÂZÛÜ PGí äPGÕöUí PGí ÁëÝïìØü

äëòPG ÃUÝPýGá éìáìØ PGí ìéDGëìãUçëò³ PòG ßëæÐïÚ æÜ ìæàëË PGëò Úòâ ãUëñâ·ÓUí áò£ éò ÂZÛÜ PGí äPGÕöUí PGí ÁëÝïìØü PGò é¹ßJÛ áò³ æÜ ìæàëË mëãUë Úòâ ` 12.01 PGãUëòÕUö PòG éáëâëòÐÜ Ü PGãU ÝëÜò PòG PGëãU× ` 2.04 PGãUëòÕUö PòG yâëÐ PGí êUëìÜ êîUÂü¸

(ÝìãUHÏòUÚ 2.1.14.1)

ìßãUëòÐò PGí ìÜPGëéí

áëÎü 2015 PGëò éáëtØ ìæËØ Ýë£Î æèëòZ áò£ 2.78 äëÉ ìvæ£ÓUä PòG äÀâ PòG ÝýìØ 0.23 äëÉ ìvæ£ÓUä PGá êUëòPGãU PòGæä 2.55 äëÉ ìvæ£ÓUä (6.77 ÝýìØçØ éò 9.60 ÝýìØçØ PòG ßíÎ) ìßãUëòÐò PGí ìÜPGëéí êîUÂü ìÐéPòG PGëãU× ` 11.99 PGãUëòÕUö PGí êUëìÜ êîUÂü¸

(ÝìãUHÏòUÚ 2.1.15)

áRâSÙØë PòG áëáäò

PG¹ÝÜí PòG ÁìÛPGëìãUâëò£ mëãUë áRâSÙØë PòG áëáäëò³ PGëò éáâßh ØãUíPGò éò Ü ìÜÝÓUëÜò ÝãU äì¹ßØ ÝÕòUö 77 áëáäò ìÐÜáò³ ìéعßãU 2006 éò ÝýßJÛ ìÜÚòçPG PòG éáÀë ` 1.18 PGãUëòÕöU PGí æéïäí PGë ÇPG áëáäë ìæäì¹ßØ çëìáä êóU PGë ìÜÝÓUëÜ Ü PGãU ÝëÜò PòG PGëãU× PG¹ÝÜí PGí ` 4.82 PGãUëòÕöU PGí ìÜìÛâë£ ÁæMGh ãUêUí£¸

(ÝìãUHÏòÚ 2.1.18.1)

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ÁRâëâ II: ìÜcÝëÚÜ äòÉëÝãUíÀëë

21

2.1.1 ÝìãUÎâ

ìêUáëÎä ÝýÚòç ãUëXâ æÜ ìæPGëé ìÜËá ìäìáÓòUÕU PG¹ÝÜí ÁìÛìÜâá, 1956 PòG Á£ØËüØ áëÎü 1974 áò³ çëìáä ìPGâë Ëâë Ùë¸ PG¹ÝÜí äPGÕöUí/ìßãUëòÐò PòG ìÜ:dæ×, ìßãUëòÐë Çæ£ ØëãUÝíÜ PGëãUÉëÜëò³ ØÙë äPGÕöí ÁëÛëìãUØ ÃUlëòË PGëò ÎäëÜò, ìßãUëòÐò éò ØóâëãU ÃUBÝëÚ ØÙë äPGÕöUí ßòÎÜò PòG éëÙ-éëÙ ÂüPGëò ÝâüÓUÜ áò³ àí ÃØãUë êóU¸

2.1.2 é£ËÔUÜëBáPG ÖUë£Îë

PG¹ÝÜí PGí ËìØìæìRëâëò³ PGë ÝýßJÛÜ ìÜÚòçPG áuÕUä mëãUë ìPGâë ÐëØë êóU ìÐéáò³ PGá éò PGá Úëò éÚSâ ØÙë ÁRâÀë, ÃUÝëRâÀë Çæ£ ÝýßJÛ ìÜÚòçPG éìêUØ ÁìÛPG éò ÁìÛPG 15 éÚSâ êë£òËò (PG¹ÝÜí ÁìÛìÜâá, 2013 PòG ÁÜîéëãU)¸ ÝýßJÛ ìÜÚòçPG PG¹ÝÜí PGë áîwâ PGëâüPGëãUí êUëòØë êóU ìÐéPGí éêUëâØë PGëâüPGëãUí ìÜÚòçPG, ìæ¬ëíâ éäëêUPGëãU, PG¹ÝÜí éìÎæ ØÙë ØíÜ ìÜÚòçPGë£ò (ÃU¬ëãU, ÚìÀë× ØÙë ìæÝ×Ü) mëãUë PGí ÐëØí êóU¸

2.1.3 äòÉë ÝãUíÀëë ÃUgòÈâ

ìÜcÝëÚÜ äòÉë ÝãUíÀëë PòG ÃUgòÈâ áò³ âêU ÚòÉÜë Ùë ìPG:

• æðÀëëò³ PGë ìËãUëÜ, MGÝëJØãU× ØÙë MGÝëJØìãUØ äPGÕöUí PòG ÝìãUæêUÜ PGë ÁìÛìÜ×üâ ØÙë

ìPýGâëJæâÜ ØíæýØë éò êUëò ãUêUë êóU;

• ãUëñâ·ÓUí ÁÚëâËí PGí Ë×Üë PGí ËÂü êóU ØÙë éãUPGëãU PGëò ìÜÛëüìãUØ ÚãUëò³ ØÙë éáâ éíáë PòG

ÁÜîéëã àîËØëÜ PGí ËÂü êóU;

• ìßãUëòÐò PGë ìÜ:dæ×, Ýýé£SPGãU× ØÙë ìæÝ×Ü ìÜÛëüìãUØ éáâ éíáë áò³ ìPGâë Ëâë êóU, ØÙë

PGáíU PòG ìäÇ çëìSØU æéïäí ËâíU;

• äPGÕöUí ØÙë æÜ ÃUBÝëÚ PGë ìæÝ×Ü ÝýìØSÝÛëüBáPG ÚãUëò³ ÝãU ÃUÝäyÛ PGãUæëâë Ëâë ØÙë

ãUëÐSæ PGë é£ËýêU× éîµâìSÙØ Ö£UË éò ìPGâë Ëâë;

• ÂéPòG ìPýGâë PGäëÝëò³ PGë ÁÝæØüÜ äëàÝýÚ Ùë;

• áëÜæçìvØ PGí ØóÜëØí PGë ÝýßJÛÜ ÚÀëØë éò ìPGâë Ëâë Ùë; ØÙë

• ÁëJØìãUPG ìÜ⣼ë× ØÙë ìÜËãUëÜí PGí Ýýàëæí Ýý×ëäí ÎäÜ áò³ Tëí¸

2.1.4 äòÉë ÝãUíÀëë PGëâüÀëò¼ë

PG¹ÝÜí mëãUë æðÀëëò³ PòG ìËãUëÜò ØÙë MGÝëJØãU× PGí äòÉë ÝãUíÀëë áëÎü 2007 PGëò éáëtØ æèü PòG ìäÇ äòÉëÝãUíÀëë ÝýìØæòÚÜ (æëìuëìXâPG) áò³ çëìáä PGí ËÂü Ùí (ÝìãUHÏòUÚ 2.1) ØÙë ìÐé ÝãU äëòPG ÃUÝPýGá éìáìØ mëãUë ÐîäëÂü 2013 áò³ ÎÎëü PGí ËÂü Ùí¸ ÂéPGí ìéDGëìãUçëò£ PGëò 8 ìÚé¹ßãU 2014 PGëò ìæÛëÜ éàë áò³ ÂéPGí 26æí££ ìãUÝëòÓüU mëãUë ÝýSØîØ ìPGâë Ëâë Ùë ØÙë ÂéPòG mëãUë PGí ËÂü

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PGëãUüæëÂü PGí ìÓUtÝ×í ÝýØíìÀëØ Ùí áÂü 2015¸ Âé ÝýìØæòÚÜ PGëò ÁìJØá MGÝ ÚòØò êîUÇ äëòPG ÃUÝPýGá éìáìØ PGí ìéDGëìãUçëò³ PGëò RâëÜ áò³ ãUÉë Ëâë êóU¸

áêUëÝýßJRëPGë£ò mëãUë ìÜâìJ¼ëØ Úëò ìßãUëòÐë æ ØëãUÝíÜ PòG PGëãUÉëÜëò£1 PòG ÁìØìãUvØ PG¹ÝÜí PòG 14 æÜ PGëâü áuÕUä2 ÁëÔU ìêUáPGëcÔU ìßPýGí ìÕUÝî3 êUáíãUÝîãU ÁëóãU PîG·äï ìSÙØ Úëò äPGÕöUí ÃUlëòË ØÙë ÜëãUP£GÕUë áò³ ÂüPGëò ÝâüÓUÜ ÂPGëÂü áuÕUäíâ/ìÕUÝëò ÝýßUJÛPGëò³ mëãUë ìÜâìJ¼ëØ êóU ¸ 2010-11 éò 2014-15 ØPG PG¹ÝÜí PòG é£ÎëäÜ ÝãU ìÜcÝëÚÜ äòÉë ÝãUíÀëë ÐÜæãUí ØÙë ÐïÜ 2015 PòG áRâ PGí ËÂü¸ äòÉë ÝãUíÀëë ìÜSPGèëòZ áò³ ìÜËá PGëâëüäâ, Úëò ìÜÚòçëäâ (ÃU¬ëãU ØÙë ìæÝ×Ü), PîGä 14 áò³ éò éëØ4 æÜ PGëâü áuÕUä, ìßäëéÝîãU áò³ ìßãUëòÐë ØëãUÝíÜ PGëãUwëëÜë, Úëò ìßPýGí ìÕUÝî5, ÜëãUPuÕUë áò³ ÂüPGëò PGí ÝâüÓUÜ ÂPGëÂü ØÙë çáéí áò³ äPGÕöUí ÁëÛëìãUØ ÃUlëòË PòG ÁìàäòÉëò³ PGí ÜáïÜë Ðë£Î çëìáä êóU ¸ äòÉëÝãUíÀëë PòG ìäÇ ÎîÜò ËÇ ÜáïÜò PGëá PGãUÜò PòG ÃUHÎ æ ìÜ¹Ü Àëò¼ëëò³ PGëò çëìáä PGãUØò êîUÇ âëÚðìHÏUPG ÎâÜ ÝãU ÁëÛëìãUØ Ùò¸

2.1.5 äòÉëÝãUíÀëë ÝhìØ

äòÉëÝãUíÀëë ÃUgòÈâ, äòÉë ÝãUíÀëë áëÜÚuÕU ØÙë ìÜcÝëÚÜ äòÉë ÝãUíÀëë PòG Àëò¼ë PGí ÎÎëü 7 áÂü 2015 PGëò êîUÇ Áëã£UìàPG é¹áòäÜ áò³ ÃUÝ-éìÎæ (æÜ), ìêUáëÎä ÝýÚòç éãUPGëãU, PG¹ÝÜí PòG ÝýßJÛ ìÜÚòçPG ØÙë ÁìØìãUvØ ÝýÛëÜ áîwâ ÁãUuâÝëä PòG éëÙ PGí ËÂü Ùí¸ äòÉë ÝãUíÀëë ìÜcPGèü PGëò ìÚÜë£PG 10.08.2015 PGëò ãUëXâ éãPGëãU/ÝýßJÛÜ PGëò ÝýëMGÝ ÝýìØæòÚÜ PòG MGÝ áò³ ÃUÜPGí ìÓUtÝuëí êòUØî ÐëãUí ìPGâë Ëâë Ùë¸ éáëÝÜ é¹áòäÜ 2 Üæ¹ßãU 2015 PGëò ÁëâëòìÐØ ìPGâë Ëâë ØÙë ÝýߣÛÜ PòG ÃU¬ëãU 6 Çæ£ 23 ÁvØïßãU PGëò ÝýëtØ êUëòÜò PòG ÝÈÎëØ÷ ÃUìÎØ MGÝ éò éáëìæcÓU ìPGÇ ËÇ êó³U¸

2.1.6 äòÉëÝãUíÀëë áëÜÚuÕU

äòÉë ÝãUíÀëë ÃUgòÈâ PGí ÃUÝäìyÛ êòUØî ÁÝÜëÇ ËÇ áëÜÚuÕU ìÜ¹Ü dëòØëò³ éò ÝýëtØ ìPGâò ËÇ Ùò :

• PG¹ÝÜí mëãUë ÐëãUí PGëâüâëòÐÜë ØÙë áëËüÚìçüPGë;

• äPGÕöí PGí ìÜPGëéí PòG PGëâü ØÙë ìêUáPGëcÔU ìßPýGí ìÕUÝî PGí PGëâü Ýý×ëäí PGí ÝýìPýGâë ØÙë

ìÜÚòüç;

• ìßãUëòÐò PGí ìÜPGëéí PòG ìäÇ ÁÜîÚòç Çæ£ áëËüÚìçüPGë Ðóéë ìPG ìßãUëòÐò PGí ÃUÝâëòìËØë PGí

ìÜâá ÝîìSØPGë áò£ æì×üØ êóU;

• éãUPGëãU PGëò ãUëñâ·ÓUí ØÙë PGãUëò³ PòG àîËØëÜ éò é¹ßìJÛØ ìÜÚòçPG áuÕUä æ áï·â ìÜÛëüãU×

éìáìØ PGí PGëâüéïÎí/PGëâüæð¬ë;

1 ìßäëéÝîãU ØÙë ÜëêUܸ

2 æÜ PGëâü áuÕUä: ìçáäë, éëæÕöUë, ÎëóÝëä, éëòäÜ, ÜëêUÜ, ãUëáÝîãU, Ûáüçëäë, ιßë, áuÕUí, éîJÚãUÜËãU, PîG·äî, DGØòêUÝîãU,

êUáíãUÝîãU ØÙë ÄGÜë¸ 3 ìêUáPGëcÔU ìÕUÝî: ßgí, á£ØëMGæëäë, ÛÜëòÓïU, ÜïãUÝîãU, àÚãUëòâë, SæëãUÌëÓU, ÃUÚâÝîãU ØÙë Èëáéí¸

4 æÜ PGëâü áuÕUä: ìçáäë, ÎëóÝëä, éëæÕöUë, PîG·äî, ãUëáÝîãU, éîJÚãUÜËãU ØÙë Ûáüçëäë¸

5 ìêUáPGëcÔU ìÕÝî: ßgí ØÙë ÜïãUÝîãU ¸

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• àëãUØíâ æÜ ÁìÛìÜUâá, 1927 ØÙë ìêUáëÎä ÝýÚòç æÜ ÃUBÝëÚ (µâëÝëãU PGë ìæìÜâá)

ÁìÛìÜâá, 1982;

• PG¹ÝÜí ÁìÛìÜâá, 1956; ìêUáëÎä ÝýÚòç áï·â æìÛüØ PGãU ÁìÛìÜâá, 2005 ØÙë

°ëá/æëì×ìXâPG PGëÜïÜ áRâSÙØë ÁìÛìÜâá, 1940¸

2.1.7 ìæ¬ëíâ ìSÙìØ ØÙë PGëâü ÝìãU×ëá

2.1.7.1 ìæ¬ëíâ ìSÙìØ

PG¹ÝÜí Üò æèü 2012-13 ØPG PòG äòÉëò³ PGëò ÁìJØá MGÝ Úò ìÚâë Ùë, æèü 2013-14 ØÙë 2014-15 PòG Áë£PGÕöòU ÁÜìJØá êó£U¸ áëÎü 2015 PGëò éáëtØ ìæËØ Ýë£Î æèëüò³ PGí PG¹ÝÜí PGí ìæ¬ëíâ ìSÙìØ PGëò ÝìãUìçcÓU 2.1.1 áò³ Úçëüâë Ëâë êóU¸ ÝìãUìçcÓU áò³ ÚçëüÇ ËÇ ìææãU× éò ÝØë ÎäØë êóU ìPG 2010-11 áò³ ` 31.66 PGãUëòÕöU PGë é£ìÎØ ÌëÓUë 2014-15 áò³ ßÖöUPGãU ` 52.75 PGãUëòÕöU êUëò Ëâë¸

2.1.7.2 PGëâü ÝìãU×ëá

31 áëÎü 2015 PGëò éáëtØ ìæËØ Ýë£Î æèëòZ PòG PGëâü ÝìãU×ëá ìܹÜæØ÷ ê£ó£U: ØëìäPGë 2.1.1 (` ` ` ` PGãUëòÕöU)

ìææãU× 2010-11 2011-12 2012-13 2013-14 ÁÜìJØá

2014-15 ÁÜìJØá

Áëâ

áëä PGí ìßPýGí 164.23 142.52 139.96 178.13 168.42

ÁJâ Áëâ 12.52 13.67 14.20 11.46 11.14

PîGä Áëâ 176.75 156.19 154.16 189.59 179.56

惃

ìßPýGí PGí äëËØ6

148.62 150.88 150.92 179.27 170.54

ÝýçëéìÜPG µââ 13.88 9.48 12.35 14.03 13.11

PîGä µââ 162.50 160.36 163.27 193.30 183.65

äëà(+)/ êUëìÜ (-) PGãU éò ÝêUäò

(+)14.25 (-)4.17 (-)9.11 (-)3.71 (-) 4.09

ÃUÝâüîvØ PGëâü ÝìãU×ëá ÚçëüØò êóU£ ìPG PG¹ÝÜí PGëò áëÎü 2015 ØPG éáëtØ ìæËØ ÎëãU æèëòZGéò äËëØëãU êUëìÜ êîÂü êóU ØÙë PG¹ÝÜí PGí PîGä Áëâ 2010-11 áò³ ` 176.75 PGãUëòÕöU éò äËëØëãU ÌÓUPGãU 2012-13 áò³ ` 154.16 PGãUëòÕöU êîUÂü Ðëò ìPG 2013-14 áò³ ßÖöUPGãU ` 189.59 PGãUëòÕöU êîUÂü ØÙë 2014-15 áò³ ÌÓUPGãU ` 179.56 PGãUëòÕöU êîUÂü ¸ 2013-14 áò³ Áëâ áò³ æðìf áîwâ MGÝ éò ìÝÏUäò æèëüò³ PGí ØîäÜë áò³ æèü 2013-14 áò£ ãUëä æ ØëãUÝíÜ PòG Øòä PGí ìßPýGí áò³

6 ìßPýGí äëËØ áò³ çëìáä êó£U: ãUëñâ·ÓUí ÝãU µââ, ìÜPGëéí, áëÜæíâ ÖîUäëÂü, äëòìÕ£UË / ÁÜäëòìÕ£UË, ÖòUãU äËëÜë, ÝìãUæêUÜ ØÙë

æòØÜ/áÐÚïãUí¸

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` 45.04 PGãUëòÕöU PGí æðìf PòG PGëãU× êîUÂü¸ ÂéPòG ÝýìØ áîwâ MGÝ éò ìÜ:dæ× ØÙë PGáüÎëìãUâëò³ ÝãU äëËØ PòG PGëãU× PG¹ÝÜí PGë PîGä µââ 2011-12 áò³ ` 160.36 PGãUëòÕöU éò äËëØëãU ßÖöUPGãU 2013-14 áò³ ` 193.30 PGãUëòÕöU êUëò Ëâë ØÙë 2014-15 PòG ÚëóãUëÜ WëÓUPGãU ` 183.65 PGãUëòÕöU ãUêU Ëâë ¸ æèü 2011-12 éò 2014-15 PòG ÚëóãUëÜ ÁìÐüØ Áëâ ÂéPòG µââ PGí ÝïìØü PGãUÜò PòG ìäÇ ÝâëütØ ÜêUí£ Ùí ÝìãU×ëáØ: PG¹ÝÜí PGëò ÂÜ æèëòZ áò³ ÌëÓUë éêUÜ PGãUÜë ÝÕöUë¸ ÌëÓòU PòG ÁJâ PGëãU× ìÐÜPGë ìæÈäòè× ìÜcÝëÚÜ äòÉëÝãíÀëë PòG ÚëóãUëÜ ìPGâë Ëâë êóU ØÙë ìÐé ÝãU äòÉë ÝãUíÀëë ÝìãU×ëáëò³ áò³ ÎÎëü PGí ËÂü êóU ÁëËëáí ÝìãUHÏòUÚëò£ áò³ ìÚÇ ËÇ êóU£:

ÝýßJÛÜ Üò ßØëâë (ÁvØïßãU 2015) ìPG PG¹ÝÜí PGí ìæ¬ëíâ ìSÙìØ ØÙë PGëâü ÝìãU×ëáëò³ áò³ éîÛëãU äëÜò PòG ìäÇ ÝýâBÜ ìPGÇ Ðë ãUêòU êóU£¸

äòÉëÝãUíÀëë Ýìã×ëá

2.1.8 ßÐÓUíâ ìÜâJ¼ë× áò³ PGáí

PG¹ÝÜí mëãUë ìæ¬ëíâ ßÐÓU ßÜëÜë, ìÜÚòçPG áuÕUä éò ÂéPGë ÁÜîáëòÚÜ PGãUæëÜë ØÙë ÝýBâòPG ìæ¬ëíâ æèü ÝýëãU¹à êUëòÜò éò ÝêUäò Âéò Àëò¼ëíâ ÂPGëÂüâëò³ PGëò ÝýòìèØ PGãUÜë ÁÝòìÀëØ Ùë¸

âêU Ýëâë Ëâë êóU (áëÎü 2015) ìPG PG¹ÝÜí Üò ÝýBâòPG ìæ¬ëíâ æèü ÝýëãU¹à êUëòÜò éò Ýïæü ìæ¬ëíâ ßXëÓU ØóâëãU ÜêUí£ ìPGâë ¸ ìÜÚòçPG áuÕUä mëãUë ßÐÓU PòG ÁÜîáëòÚÜ áò³ é¹ßìJÛØ ìæ¬ëíâ æèü ÁëãU¹à êUëòÜò éò Ýë£Î éò Úé áêUíÜëò³ PGë ìæä¹ß ìPGâë Ëâë¸ ìÜÚòçPG áuÕUä mëãUë ßÐÓU ÁÜîáëòìÚØ êUëòÜò PòG ßëÚ àí ÂPGëÂâëò³ PGëò ÂéPGí éïÎÜë ÁÜîáëòÚÜ PòG 17 éò 34 ìÚÜëò³ PòG ìæä¹ß éò Úí ËÂü ¸ ÂéPòG ÁìØìãUvØ, 2012-13 éò 2014-15 PGë ßÐÓU Áëæ£ÓUÜ Àëò¼ëíâ ÂPGëÂüâëò³ PGëò ìÜÚòçPG áuÕUä PòG ÁÜîáëòÚÜ PòG ìßÜë êUí àòÐë Ëâë¸

äÀâëò³ ÁëóãU PGìáâëò³, âìÚ PGëòÂü êUëò, PòG éJÚàü áò³ æëSØìæPG ìÜcÝëÚÜ PòG ìÜâØ PGëìäPG ÝîÜãUëæäëòPGÜ/ìãUÝëòìÓüU£Ë PGí PGëòÂü àí Ýýuëëäí ÜêUí£ Ùí ØÙë ÂéPòG ìÜæëãU× PòG ìäÇ âÙë éáâ PGëòÂü àí ÃUÝÎëãUëBáPG ÃUÝëâ ÜêUí£ Ùò ¸ áëÎü 2014 PGëò éáëtØ ìæËØ ÎëãU æèëüò³ áò³ ßÐÓUíâ ØÙë æëSØìæPG Áëâ æ µââ áò³ ÝëÂü ËÂü ìàJÜØëÁëò³ PGëò ìÜ¹Ü ØëìäPGë mëãUë Úçëüâë Ëâë êóU:

ØëìäPGë 2.1.2 (` ` ` ` PGãUëòÕöU)

ìææãU× 2010-11 2011-12 2012-13 2013-14 ÁÜìJØá

2014-15 ÁÜìJØá

ßÐÓUíâ

Áëâ 189.83 197.75 199.60 220.54 239.85

µââ 166.73 192.26 211.88 217.75 234.46 æëSØìæPG

Áëâ 176.75 156.19 154.16 189.59 179.56.

µââ 162.50 160.36 163.27 193.30 183.65 ÁìÛPG ßÐÓU ÝýëæÛëÜ

Áëâ 13.08 41.56 45.44 30.95 60.29

惃 4.23 31.90 48.61 24.45 50.81

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ÃUvØ ØëìäPGë ÚçëüØí êóU ìPG ÂÜ éàí æèëòZ áò³ Áëâ ØÙë µââ PòG ìäÇ ÁìÛPG ßÐÓUíâ ÝýëæÛëÜ Ùò¸ Âééò âêU SÝcÓU êUëòØë êóU ìPG ìæËØ æèëòZ áò³ ßÐÓU ÁÜîáëÜ æ ìÜcÝëÚÜ æó¿ëëìÜPG ìæÈäòè× ÝãU ÁëÛëìãUØ ÜêUí£ Ùò¸

ÝýßJÛÜ Üò æëìèüPG ßÐÓU PGëò ØóâëãU PGãUÜò áò³ êîUÇ ìæä¹ß PGëò SæíPGëãUØò êîUÇ PGêUë ìPG (ÁvØïßãU 2015) æò Çòéí ØPGÜíPG PGëò ìæPGìéØ PGãUÜò áò³ äËò Ùò ìÐééò æë£ìÏUØ ÐëÜPGëãUí ìæ¬ë æèü PGí éáëìtØ PòG éëÙ êUí ÃUÝäyÛ êUëò éPòG ØëìPG æèü 2016-17 PòG äÀâëò³ PGëò Àëò¼ëíâ ÂPGëÂüâëò³ PGëò éïìÎØ ìPGâë Ðë éPòG¸

2.1.9 æÜ äëñÓU÷é PGëò ìÜâJ¼ë× áò³ äòÜë

Á£PGÜ éïÎí PGí ÝýëìtØ ØÙë äëñÓ÷Ué PGë PGyÐë äòÜò áò³ ìæä¹ß

äPGÕöUí PGí ìÜPGëéí PGí ìÜâá ÝîìSØPGë PòG ÝýëæÛëÜëò³ PòG ÁÜîéëãU æÜ ìæàëË PGëò ÝýìØæèü ìÜcPGèü× êòUØî æðÀëëò³ PGëò ìÎìJêUØ PGãUÜë ØÙë êUãU æèü 30 ÐïÜ ØPG PG¹ÝÜí PGëò éïìÎØ PGãUÜë Ùë¸ ìÜ¹Ü Àëò¼ëíâ äëñÓ÷Ué PòG áëáäò áò³ 15 ìéعßãU ØPG ØÙë ÃUHÎ Àëò¼ëíâ äëñÓ÷Ué PòG áëáäëò³ áò³ 15 ìÚé¹ßãU ØPG Á£PGÜ éïÎí PG¹ÝÜí PGëò Ýêî£Î ÐëÜí ÎëìêUÇ ¸ ÃUÝâüîvØ éáâëæìÛ PòG ÝÈÎëØ÷ PGëòÂü àí Á£PGÜ éïÎí ÝýßJÛ ìÜÚòçPG PòG ÁÜîáëòÚÜ PòG ìßÜë ÝýëtØ ÜêUí³ PGí ÐëÜí ÎëìêUǸ Á£PGÜ éïÎí PGí ÝýëìtØ PòG ÇPG áëêU PòG àíØãU äëñÓ÷Ué äò ìäÇ ÐëÜò ÎëìêUÇ ¸ 2010-11 éò 2014-15 ØPG PGí ÁæìÛ PòG ÚëóãUëÜ PG¹ÝÜí Üò æÜ ìæàëË éò 173 éÕöUPG é£ãòUÉ× äëñÓ÷Ué (22081.855 ÌÜ áíÓUãU ÁëâØÜ PòG 37,193 æðÀë) ØÙë 2,210 éë·æòÐ Pò äëñÓ÷Ué (8,71,198.692 ÌÜ áíÓUãU ÁëâØÜ PòG 9,28,375 æðÀë) ÝýëtØ ìPGǸ

âêU Ýëâë Ëâë ìPG:

• Ü Øëò æÜ ìæàëË Üò æÜëò³ PGëò ìÎìJêUØ PGãUÜò PòG é¹yë£Û áò³ PG¹ÝÜí PGëò 30 ÐïÜ ØPG éïìÎØ ìPGâë ÁëóãU Ü êUí PG¹ÝÜí Üò ÎîÜò ËÇ æðÀëëò³ PòG ìææãU× PGëò ÝýìØæèü éáâ ÝãU ÃUÝäyÛ PGãUæëÜò PòG ìäÇ Ýýâëé ìPGǸ

• 10 æÜ PGëâü áuÕUäëò³7 áò³ ÜáïÜë Ðë£Î ìPGâò Ëâò PîGä 1,535 äëñÓ÷Ué áò³ éò 693 äëñÓ÷Ué (402 ìÜ¹Ü Àëò¼ëíâ äëñÓ÷Ué ØÙë 291 ÃUHÎ Àëò¼ëíâ äëñÓ÷Ué) PGí Á£PGÜ éïìÎâë£ ìÜÛëüìãUØ éáâ éíáë (15 ìéعßãU ØÙë 15 ìÚé¹ßãU) PòG ÝÈÎëØ÷ ÝýßJÛ ìÜÚòçPG PòG ÁÜîáëòÚÜ PòG ìßÜë ÝýëtØ PGí ËÂü¸

• ÂÜ 1,535 äëñÓU÷é áò³ éò 449 äëñÓ÷Ué ÝãU PG¹ÝÜí mëãUë 30 éò 972 ìÚÜëò³ PòG ìæä¹ß éò PGyÐë ìäâë Ëâë Ðëò ìPG áîwâ MGÝ éò é£âîvØ ìÜãUíÀë× PòG ÚëóãUëÜ ÚòÉë Ëâë ìPG áîÚ÷Úëò³ PGë ìÜtëÓUëãUë Ü êUëòÜò ØÙë ÃUÜPGí ìSÙìØ ÚîËüá Àëò¼ë áò³ êUëòÜò PòG PGëãU× êîUÁë¸

ÝýßJÛÜ Üò Á£PGÜ éïìÎâëò³ PGí ÝýëìtØ áò³ ìæä¹ß êUëòÜò PGí ßëØ SæíPGëãU PGí (ÁvØïßãU 2015) ØÙë Ýý×ëäí áò³ éîÛëãU êòUØî ÁzâîìvØâëò³ PGëò ÜëòÓU ìPGâë¸

7 æÜ PGëâü áuÕUä: ÎëóÝëä, ìçáäë, êUáíãUÝîãU, éîJÚãUÜËãU, éëæÕöUë, áuÕUí, PîG·äî, Ûáüçëäë, ãUëáÝîã ØÙë ιßë¸

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2.1.10 æðÀëëò³ PGë ìËãUëÜ ØÙë MGÝëJØãU×

æÜ ìæàëË mëãUë àòÐí ËÂü ØÙë PG¹ÝÜí mëãUë SæíPðGØ Á£PGÜ éïìÎâë£ æðÀëëò³ PòG ÁëâØÜ PòG ÁëÛëãU ÝãU ÝýBâòPG äëñÓU PGí ÝÓU÷ÓòU PGí ÁæìÛ Â£ìËØ PGãUØí êóU£ ØÙë ÝÓU÷ÓòU PGí ÁæìÛ PòG ßëÚ æÜ PGëò æÜ ìæàëË PòG éîÝîÚü PGãUÜë ÝÕöUØë êó¸ ÝÓU÷ÓòU PGí ÁæìÛ PòG ÝÈÎëØ æÜ PGëò æÜ ìæàëË PòG éîÝîÚü Ü PGãUÜò PGí ìSÙìØ áò³ PG¹ÝÜí PGëò ìæSØëãU× çî·PG ÚòÜë ÝÕöUØë êóU ¸ Âééò ßÎÜò PòG ìäÇ PG¹ÝÜí PGëò Çòéí PGëâü âëòÐÜë ßÜëÜí ÁÝòìÀëØ êóU ìÐééò MGÝëJØãU×/ÖîUäëÂü PGë PGëâü ÝÓU÷ÓòU PGí ÁæìÛ áò³ êUí ÝïãUë êUëò ÐëǸ

âêU Ýëâë Ëâë êóU ìPG PGyÐë äòÜò áò³ ìæä¹ß PòG PGëãU× ìÜìæÚëÁëò³ PGëò Á£ìØá MGÝ ÚòÜò, PGëâü PGëò éëó£ÝÜò ØÙë ÔòUPòGÚëãUëò³ mëãUë PGëâü Ýï×ü PGãUÜò áò³ êîUÇ ìæä¹ß PòG ÝìãU×ëáSæMGÝ ãUëñâ·ÓUí PGí ÁÚëâËí ÝãU yâëÐ PGí êUëìÜ, Ëî×æ¬ëë PGë Àëâ, ìÜcPGèü× äëËØ áò³ æðìh ÂBâëìÚ PòG PGëãU× ÌëÓUë êîUÁë ìÐéPGí ÎÎëü ìܹÜæØ÷ ÝìãUHÏòUÚëò³ áò³ PGí ËÂü êóU¸

ÝýßJÛÜ Üò äòÉë ÝãUíÀëë ÁzâîìvØâëò³ PGëò Ø£¼ë áò£ éîÛëãU äëÜò êòUØî ÜëòÓU ìPGâë (ÁvØïßãU 2015) ÁëóãU ìÜìæÚëÁëò³ PGëò ÁìJØá MGÝ ÚòÜò éò Ýïæü ìÜàëÂü ÐëÜò æëäí ìæìàJÜ éìê£UØë é¹ßJÛí ÁëóÝÎëìãUPGØëÁëò³ PGëò ìæä¹ß PGë PGëãU× ßØëâë¸ ÃU¬ëãU SæíPGëâü ÜêUí£ Ùë vâëò£ìPG æë£ìÏUØ ÁëóÝÎëìãUPGØëÇ£ éáâßh ØãUíPòG éò ÝïãUí PGí ÐëÜí ÎëìêUÇ Ùí¸

2.1.10.1 ìæSØëãU× çî·PG PGí ÝìãUêUëâü ÁÚëâËí

PG¹ÝÜí mëãUë ìÜPGëéí PGëâü æÜ ìæàëË mëãUë SæíPðGØ PGëâü ÁæìÛ PòG àíØãU Ýï×ü PGãUÜë ÁÝòìÀëØ êóU¸ PG¹ÝÜí ÁÝýóä 2007 éò ìæSØëìãUØ ÁæìÛ PòG ìäÇ PîGä ãUëñâ·ÓUí, ÎëêòU ÃUéPGë àîËØëÜ êîUÁë êëò âë ÜêUí£, PòG 0.2 ÝýìØçØ ÝýìØáëêU PGí ÚãU éò ìæSØëãU× çî·PG PGí ÁÚëâËí PGãUPòG PGëâü ÁæìÛ áò³ ìæSØëãU äò éPGØí êóU¸

Âé é¹ß£Û áò³ âêU Ýëâë Ëâë êóU ìPG:

• ÜáïÜë Ðë£Î ìPGâò Ëâò PîGä 1,535 äëñÓ÷Ué áò³ éò PG¹ÝÜí PòGæä 360 äëñÓU÷é PGëò (23.45 ÝýìØçØ) ÝÓU÷ÓòU PGí ÁæìÛ áò³ ÝïãUë PGãU ÝëÂü, 756 äëñÓ÷Ué (49.25 ÝýìØçØ) ÝÓU÷ÓòU PGí ÁæìÛ éáëtØ êUëò ÐëÜò PòG ßëÚ (1,534 ìÚÜëò³ PòG ìæä¹ß éò) Ýï×ü êîUÇ ØÙë çòè 413 äëñÓ÷Ué PGëò (26.90 ÝýìØçØ) Áàí àí Ýï×ü ìPGâë ÐëÜë Ùë (áëÎü 2015) âlìÝ 399 äëñÓ÷Ué PGí ÝÓU÷ÓòU PGí ÁæìÛ Ýï×ü êUëò ÎîPGí Ùí ¸ 14 äëñÓ÷Ué (0.91 ÝýìØçØ) PGí Ýï×üØë PGí ìÜÛëüìãUØ ìØìÙ áëÎü 2015 PòG Á£Ø ØPG PGí Ùí ØÙë æÜ PGëâü áuÕUä ιßë éò é¹ßìJÛØ çòè ÏU: äëñÓ÷Ué æÜ ìæàëË PGëò äëóÓUëÇ ËÇ Ùò¸

• ìÜPGëéí PGëâü PGëò ÜíâØ ÁæìÛ áò³ Ýï×ü Ü PGãU ÝëÜò PòG PGëãU× PG¹ÝÜí PGëò 1,155 äëñÓ÷Ué áò³ ìæSØëãU äòÜë ÝÕöUë ìÐéPòG ìäÇ ìæSØëãU× çî·PG PòG MGÝ áò³ 31 áëÎü 2015 ØPG ` 93.29 äëÉ æÜ ìæàëË PGëò Úòâ Ùò¸

ÝýßJÛÜ Üò ßØëâë (ÁvØïßãU 2015) ìPG °ëá ÁëÝïìØü áòÓU PòG PGëãU× êîUÇ ìæä¹ß PòG ìäÇ ÝýìØáëêU ßÎò êîUÇ PGëâü PòG ÇPG ÝýìØçØ PGí ÚãU éò ÚuÕU æéïäë ÐëØë êóU ØÙë æÜ ìæàëË PGëò ìæSØëãU× çî·PG PGë àîËØëÜ PGãUØò éáâ Âéò äòÉò áò£ ìäâë ÐëØë êóU¸ ÃU¬ëãU SæíPGëâü ÜêUí£ Ùë vâëò³ìPG

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ìæSØëãU× çî·PG äëñÓU PGí ãUëñâ·ÓUí PGí ÝïãUí ãUëìç ÝãU ìÚâë ÐëØë êóU Ü ìPG ßÎò êîUÇ PGëâü PòG ìäÇ ìÐéPòG ìäÇ ãUëìç °ëá ÁëÝïìØü áòÓU éò æéïäí ÐëØí êóU¸

2.1.10.2 ÁìPýGâëçíä äëñÓ÷Ué PGëò äòÜò PòG PGëãU× êUëìÜ

áï·â ìÜÛëüãU× éìáìØ PòG ìÜ×üâ (ìéعßãU 2007) PòG ÁÜîéëãU Ðêë£ ÝãU PG¹ÝÜí PòG ÃUBPðGcÓU Ýýâëéëò³ PòG ßëæÐïÚ (ìÜìæÚëÁëò³ PGëò PGá éò PGá Úëò ßëãU ÁëáìJ¼ëØ PGãUÜò PòG mëãUë £ìËØ) ìPGJêUí£ æëSØìæPG PGëãU×ëò³ Ðóéò é£âîvØ ìÜãUíÀë× mëãUë £ìËØ Øíæý ÖUäëÜ ÝãU æðÀëëò³ PòG ìSÙØ êUëòÜò PòG PGëãU× âìÚ ìPGéí äëñÓU ÝãU Ýï×ü âë Áë£ìçPG MGÝ éò PGëâü ÜêUí£ ìPGâë Ðë éPGë Øëò PG¹ÝÜí mëãUë PGëòÂü àí ãUëñâ·ÓUí Úòâ ÜêUí£ êUëòËí¸

âêU Ýëâë Ëâë ìPG 32,551.45 WëÜ áíÓUã ÁëâØÜ æëäò 12,991 æðÀëëò³ PòG 10 äëñÓ÷Ué8 æèü 2008 éò æèü 2012 PòG ÚëóãUëÜ æÜ ìæàëË PGëò ` 2.05 PGãUëòÕöU PGí ãUëñâ·ÓUí PGí ÁÚëâËí PòG ßëÚ ìäÇ ËÇ Ðëò ìPG ÃUvØ áëËüÚçíü ìéhëJØëò³ PòG ìæMGh Áݵââ9 PGëãUPG Ùò ¸ ÝìãU×ëáSæMGÝ 16,862.70 WëÜ áíÓUãU (51.80 ÝýìØçØ) ÁëâØÜ PòG 4,894 æðÀëëò³ PGëò ÝÓU÷ÓòU PGí ÁæìÛ éáëtØ êUëò ÐëÜò PòG ØíÜ éò Ýë£Î æèëòZ PòG ÝÈÎëØ÷ àí ìËãUëÜë çòè Ùë (31 áëÎü 2015)¸ ÂéPòG ÁìØìãUvØ 15,688.75 ÌÜ áíÓUãU äPGÕöUí ìÐéPGë ìËãUëÜ/ ìÜPGëé ìPGâë Ðë ÎîPGë Ùë, æÜ áò³ ìæìàJÜ SØãUëò³ ÝãU ÝÕöUí Ùí ØÙë ÚîËüá àëóìØPG é£ãUÎÜë PòG PGëãU× ÃUéò ìßPýGí ìÕUÝîÁëò³ ØPG ÜêUí£ Ýê£îÎëâë Ðë éPGë (áëÎü 2015)¸

Âé ÝýPGëãU ÃUvØ áëËüÚçíü ìéhëJØëò³ PòG ìæMGh ÂÜ äëñÓ÷Ué PGëò äòÜò éò ãUëñâ·ÓUí ÝãU yâëÐ, ìæSØëãU× çî·PG, éÕòö-Ëäò æðÀëëò³ ÝãU Úí ËÂü ãUëñâ·ÓUí ÂBâëìÚ PòG PGëãU× ` 1.52 PGãUëòÕö10 PGí ÝìãUêUëâü êUëìÜ êîUÂü¸

ÝýßJÛÜ Üò ßØëâë (ÁvØïßãU 2015) ìPG áï·â ìÜÛëüãU× éìáìØ PòG ìÜ×üâ PòG ÁÜîéëãU Çòéò ÁéëRâ äëñÓ÷Ué PGí ÝêUÎëÜ êòUØî é£âîvØ ìÜãUíÀë× ìPGâë Ëâë ØÙë é£âîvØ ìÜãUíÀë× PGí ìãUÝëòÓüU ÂÜ ÁéëRâ äëñÓ÷Ué PGëò êUÓUëÜò PòG ÁÜîáëòÚÜ êòUØî áï·â ìÜÛëüãU× éìáìØ PòG éáÀë çíÌý êUí ÝýSØîØ PGí ÐëÜí Ùí¸

2.1.10.3 ÔòUPòGÚëãUëò³ mëãUë äëñÓU÷é PòG PGëâü áò³ ÁéëáëJâ ìæä¹ß PòG PGëãU× êUëìÜ

ÔòUPòGÚëãUëò³ PòG éëÙ é£ÎëìäØ êUëòÜò æëäò ìËãUëÜ, MGÝëJØãU× ØÙë ÖîUäëÂü PòG PGãUëãUëò³ PòG ÉuÕU 12(Ç) PòG ÁÜîéëãU ÇPG æèü PòG ÝÈÎëØ÷ PGëâü PGëò ÝïãUë PGãUÜò PòG ìæSØëãU× PGí SæíPðGìØ ÝýßJÛ ìÜÚòçPG mëãUë ÝýÚëÜ PGí Ðë éPGØí êóU¸ âìÚ ÔòUPòGÚëã ìæSØëìãUØ ÁæìÛ áò³ PGëâü Ýï×ü ÜêUí£ PGãU ÝëØò Øëò PGãUëãU SæØ: êUí ìÜãUSØ éáÑë ÐëÇËë ØÙë æò PGëâü PGëò ÁÝÜò ÐëòìÉá ØÙë äëËØ ÝãU Ýï×ü PGãò³UËò ¸ ìæSØëãU PGí SæíPðGìØ PòGæä ßÎò êîUÇ PGëâü ÝãU ÇPG ÝýìØçØ ÝýìØáëêU PGí ÚãU éò ìæSØëãuUë çî·PG PGí ÁÚëâËí PòG ßëÚ êUí ÝýÚëÜ PGí ÐëÇËí¸

8 æÜ PGëâü áuÕUä, éëæÕöUë: 5, ÎëóÝëä: 4 ØÙë ãUëáÝîãU: 1

9 ÚîËüá SÙëÜëò³/ÖUäëÜëò³ áò³ äëñÓ÷Ué¸

10 ãUëâñ·ÓUí ÝãU yâëÐ: ` 56.96 äëÉ, ìæSØëãU× çî·PG: ` 15.19 äëÉ, éÕòöU-Ëäò æðÀëëò³ ÝãU Úí ËÂü ãUëñâ·ÓUí: ` 11.41 äëÉ,

ÔòUPòGÚëãU éò ÝýìØàïìØ PGí PGá æéïäí: ` 5.77 äëÉ ØÙë ÐëòìÉá æ äëËØ PGí Áæéïäí: ` 62.96 äëɸ

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PG¹ÝÜí Üò ìÚé¹ßãU 2004 ØÙë ÁvØïßãU 2009 PòG ßíÎ 15,660 æðÀëëò³ (SÙëâí ÁëâØÜ 35,699.13 ÌÜ áíÓUãU) PòG 13 äëñÓ÷Ué11 æÜ ìæàëË éò ÝýëtØ ìPGǸ ÂÜ äëñÓ÷Ué PGë PGëâü ÔòUPòGÚëãUëò³ PGëò áëÎü 2007 éò áëÎü 2011 ØPG PGí ÁæìÛ áò³ Ýï×ü PGãUÜò PGí çØü éìêUØ éëó£Ýë Ëâë Ùë¸

ÂÜ PGëâëòZ PGí ÝýëìSÙìØ éò ÝØë ÎäØë êóU ìPG PGëâü PGí Ýï×üØë PGí ìÜÛëüìãUØ ÁæìÛ éò ÎëãU éò ÁëÔU æèü µâØíØ êUëò ÐëÜò PòG ÝÈÎëØ÷ àí PòGæä 3,679.76 ÌÜ áíÓUãU äPGÕöUí êUí é¹ßìJÛØ ìßPýGí ìÕUÝîÁëò³ PGëò àòÐí Ðë éPGí (áëÎü 2015)¸ ßÎò êîUÇ PGëâü (1,705 æðÀë: 5,011 ÌÜ áíÓUãU ìËãUëÜ êòUØî, 1,330 æðÀë: 3,656.012 ÌÜ áíÓUãU MGÝëJØãU× êòUØî ØÙë 2,254.085 ÌÜ áíÓUãU ÖîUäëÂü êòUØî) Áàí àí Ýï×ü ÜêUí£ êîUÇ Ùò ØÙë 2,772.507 ÌÜ áíÓUãU PGò SÙëâí ÁëâØÜ PGí äPGÕöUí Ëäí-éÕUöí ÝëÂü ËÂü ¸ vâëò³ìPG âò äëñÓ÷Ué ßÎò êîUÂü éë·æòÐ PòG äëñÓ÷Ué Ùò ØÙë ìÜPGëéí PòG Ýï×ü êUëòÜò PGí ìÜÛëüìãUØ ÁæìÛ µâØíØ êUëò ÐëÜò PòG ÎëãU éò ÁëÔU æèëòZ PòG ÝÈÎëØ÷ äPGÕöUí PGí Ëî×æ¬ëë áò³ ìËãUëæÓU ÁëÜò PGëò ÜPGëãUë ÜêUí Ðë éPGØë¸ ÂéPòG ÁìØìãUvØ PG¹ÝÜí Üò Ü Øëò ÂÜ ìÕUDGëñ·ÓUãU ÔòUPòGÚëãUëò³ éò ` 34.44 äëÉ PòG ìæSØëãU× çî·PG PGëò æéïäë ÁëóãU Ü êUí ÂÜ ÔòUPGëò³ PGëò ìÜãUSØ ìPGâë ØëìPG ÂÜPGëò ÃUÜPòG ÐëòìÉá ÁëóãU äëËØ ÝãU ÚïéãòU ÔòUPòGÚëãUëò³ PGëò éëó£Ýë Ðë éPòG¸ ÂéPòG ÁìØìãUvØ PG¹ÝÜí Üò ÂÜ äëñÓ÷Ué éò é¹ßìJÛØ Úí ËÂü ` 1.71 PGãUëòÕöU PGí ãUëñâ·ÓUí ÝãU áëÎü 2015 ØPG ` 0.94 PGãUëòÕöU PòG yâëÐ PGí êUëìÜ ÃÔUëÂü¸

Âé ÝýPGëãU ìÝÏUäò PGÂü æèëòZ éò УËäëò³ áò³ ÝÕUöí ìÜPGëìéØ äPGÕöUí PGí Ëî×æ¬ëë áò³ ìËãUëæÓU PòG PGëã× êîUÂü êUëìÜ PòG ÁìØìãUvØ ÎëãU éò ÁëÔU æèëòZ PòG µâØíØ êUëò ÐëÜò PòG ßëÚ àí ìÜPGëéí PGëâü Ýï×ü PGãUÜò áò³ ÁéDGäØë PòG PGëãU× PG¹ÝÜí PGëò ` 1.28 PGãUëòÕöU PGí êUëìÜ êîUÂü¸

2.1.10.4 ìÜPGëéí PòG PGëâëòZ PòG ìäÇ Âü-ìÜìæÚë PGëò Ü ÁÝÜëÜë

ìÜÚòçPG áuÕUä Üò 18 ìéعßãU 2012 PGëò ÁëâëòìÐØ ÁÝÜí ßóÔUPG áò³ ÝãUíÀë× PòG ÁëÛëãU ÝãU ÐÜæãUí 2013 éò Âü-ìÜìæÚë ÝýSØîØ PGãUÜò PGë ìÜ×üâ ìäâë ìÐéò ÁÝýóä 2013 éò ` 2.00 äëÉ ØÙë Âééò ÁìÛPG áï·â æëäí ìÜìæÚëÁëò³ PòG ìäÇ ÁìÜæëâü ßÜëÜë Ùë¸

äòÉëÝãUíÀëë é£æíÀëë áò³ Ýëâë Ëâë (áëÎü-áÂü 2015) ìPG ìÜÚòçPG (ÃU¬ëãU) mëãUë ÁÝÜò ÁìÛPGëãU Àëò¼ë áò³ ÁëÜò æëäò ÁëÔU æÜ PGëâü áuÕäëò³ áò³ éò ìPGéí áò³ àí Âü-ìÜìæÚë PGëò ÜêUí£ ÁÝÜëâë Ëâë Ùë ÐßìPG ìÜÚòçPG (ÚìÀë×) Üò éàí ÏU: æÜ PGëâü áuÕUäëò³ áò³ 2014-15 PòG ÚëóãUëÜ Âü-ìÜìæÚë ÝýëãU¹à PGãU Úí ËÂü Ùí¸ Âü-ìÜìæÚë ÝýëãU¹à êUëòÜò PòG ßëÚ ØíÜ æÜ PGëâü áuÕUäëò³ (ìçáäë, éëæÕöUë ØÙë ÎëóÝëä) áò³ ìËãUëÜ, MGÝëJØãU× ØÙë ÖîUäëÂü éò é¹ßìJÛØ ÝýëtØ ÚãUëò³ (2014-15) PGí ØîäÜë Âü-ìÜìæÚë çîMG êUëòÜò éò Ýïæü (2013-14) PGí ÚãUëò³ éò PGãUÜò ÝãU ÝØë Îäë ìPG Âü-ìÜìæÚë PòG ßëÚ ÝýìØ ÌÜ áíÓUãU PGí ÚãUëò³ áò³ ÝâëütØ PGáí Ùí¸

11

æÜ PGëâü áuÕUä, éëæÕöUë: 2, ìçáäë: 1, ÎëóÝëä: 1, ãUëáÝîãU: 2, PîG·äî: 3, ØÙë ÛáüÈëëäë: 4

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ìËãUëÜ, MGÝëJØãU× ØÙë ÖîUäëÂü PòG éJÚàü áò³ ÝýìØ ÌÜ áíÓUãU PGí ÚãUëò³ áò³ PGáí ìܹÜë£ìPGØ ßëãU ÎëÓüU áò³ æì×üØ êóU:-

(ÚãU ÝýìØ ÌÜ áíÓUã áò³U)

ÁØ: ìÜÚòçPG áuÕUä PòG ìÜ×üâ PòG ßëæÐïÚ éàí æÜ PGëâü áuÕUäëò³ áò³ Âü-ìÜìæÚëPGãU× PGëò ÁÝÜëÜò áò³ ìæDGäØë PòG PGëãU× PG¹ÝÜí Üò ÚãUëò³ áò³ Çòéí êUí PGáí éò êUëòÜò æëäò äëà PGë ÁæéãU Éëò ìÚâë¸

ÝýßJÛÜ Üò ßØëâë (ÁvØïßãU 2015) ìPG ÁËSØ 2015 áò³ ÁëâëòìÐØ ßóÔUPG áò³ éàí æÜ PGëâü áuÕUäëò³ áò³ ÈëØ ÝýìØçØ Âü-ìÜìæÚëPGãU× PGãUÜò ØÙë êUSØìäìÉØ ìÜìæÚëÁëò³ PGëò éíÛò ØëóãU ÝãU ÁSæíPðGØ PGãUÜò ÝãU ßä ìÚâë Ëâë êóU¸

2.1.10.5 éáSØ ÝýìØàïìØ ìÜÀëòÝëò³ PGí æéïäí Ü PGãUÜë

ìÜìæÚë ÚSØëæòÐ PGí çØü é£wâë 14 PòG ÁÜîéëãU ßëòäíÚëØë mëãUë Ðáë PGí ËÂü ßâëÜë ãUëìç ÝýìØàïìØ áò³ ÝìãUæìØüØ PGí ÐëÇËí ØÙë ÝýìØàïìØ ãUëìç ÔòUPòG âë ßâëÜë ãUëìç áò³ éò Ðëò àí ÁìÛPG êUëò, PGí 10 ÝýìØçØ êUëòËí ¸ âìÚ ßâëÜë ãUëìç ÝýìØàïìØ ãUëìç éò PGá êóU Øëò çòè ãUëìç PGí PGÓUëóØí ÔòUPòGÚëãU PòG ìßä éò PGí ÐëÇËí ØëìPG ÝýìØàïìØ ãUëìç áò³ ÔòUPòG PòG áï·â PòG 10 ÝýìØçØ PòG ßãUëßãU æðìh êUëò éPòG¸ ÂéPòG ÁìØìãUvØ ìÜìæÚë ÚSØëæòÐ PGí çØü é£wâë 28 PòG ÁÜîéëãU âìÚ PGëòÂü ÔòUPòGÚëãU ìæSØëìãUØ PGëâü ÁæìÛ éìêUØ, ìÜÛëüìãUØ éáâ éíáë PòG àíØãU ìPGéí PGëâü PGëò Ýï×ü PGãUÜò áò³ ìæDGä ãUêUØë êóU Øëò ÝýìØàïìØ PGí Ðáë ãUëìç ÐyØ PGãU äí ÐëÇËí¸

âêU Ýëâë Ëâë êóU ìPG PGãUëãU ÝãU êUSØëÀëãU êUëòÜò PòG ØîãUJØ ßëÚ ÔòUPòGÚëãUëò³ éò ÁÝòìÀëØ 10 ÝýìØçØ PGí ÝýìØàïìØ ÜêUí£ äí Ðë ãUêUí êóU ØÙë ÁJØãU PGëò ßâëÜë ãUëìç PòG éáëâëòÐÜ PòG ÝÈÎëØ÷ PGëâü ÝýëãU¹à êUëòÜò ÝãU ÔòUPòGÚëãUëò³ mëãUë ÝýSØîØ ìPGÇ ËÇ ìßäëò³ éò æéïäë Ëâë êóU ¸ âìÚ ÔòUPòGÚëã PGëá PGëò ÝýëãU¹à PGãUÜò áò³ ìæDGä ãUêUØë êóU âë 10 ÝýìØçØ PGí ÁÝòìÀëØ ÝýìØàïìØ PGí àãUÝëÂü éò ÝêUäò êUí PGëâü PGëò ÁÝÉìuÕUØ PGãUØë êóU Øëò PG¹ÝÜí ÝýìØàïìØ Ðáë PGí é¹Ýï×ü ãUëìç PGëò ìÜìæÚë ÚSØëæòÐëò³ PGí ÃUvØ çØëòZ PòG ÁÜîéëãU ÐyØ ÜêUí£ PGãU éPGí Ùí¸

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äòÉëÝãUíÀëë áò³ Ýëâë Ëâë ìPG PîG·äï ÁëóãU ÎëóÝëä æÜ PGëâü áuÕUäëò³ PòG ÁJØËüØ ìæÉìuÕUØ ÏU: PGëâëòZ PòG é¹ß£Û áò³ PG¹ÝÜí ÃUÝäyÛ ßâëÜë ãUëìç áò³ éò ` 29.01 äëÉ PGí ÁÝòìÀëØ ÝýìØàïìØ Ðáë PòG ÝýìØ PòGæä ` 3.86 äëÉ PGí êUí æéïäí PGãU ÝëÂü ¸ ÝìãU×ëáSæMGÝ ÏU: ÔòUPòGÚëãUëò³ éò ` 25.15 äëÉ PGí PGá æéïäí êîUÂü ¸ âêU êUëìÜ ÝìãUêUëâü Ùí âìÚ ÔòUPòG ÝãU êUSØëÀëãU êUëòØò êUí ÁÝòìÀëØ 10 ÝýìØçØ ÝýìØàïìØ PGí ÝïãUí ãUëìç äò äí ÐëØí ¸ Âé ÝýPGëãU PGãUëãU PGëò êUSØëÀëìãUØ PGãUØò éáâ é¹Ýï×ü ÝýìØàïìØ Ðáë PGí æéïäí éîìÜìÈÎØ PGãUÜò PòG ìäÇ ÉuÕU PGëò é£çëòìÛØ PGãUÜò PGí ÁëæÈâPGØë êóU ØëìPG PG¹ÝÜí ìÜìæÚë ÚSØëæòÐëò³ PGí çØü é£wâë 28 PòG ÁÜîéëãU éáSØ ãUëìç ÐyØ PGãU éPòG ¸

ÝýßJÛÜ Üò ßØëâë (ÁvØïßãU 2015) ìPG Áß æóéí ÝìãUìSÙìØâë£ ÜêUí£ êóU£ ØÙë ßâëÜë ãUëìç PòG Säóß áò³ é£çëòÛÜ PGãU ìÚâë Ëâë êóU¸ Âé ìÜ×üâ éò ìSÙìØ áò³ éîÛëãU ÁëÇËë ØÙë ÀëìØÝïìØü PGãUÜò áò³ éêUëâØë ìáäòËí ¸ ÝýßJÛÜ Üò ÝîÜ: ßØëâë ìPG äòÉëÝãUíÀëë mëãUë ÚçëüÇ ËÇ áëáäëò³ PòG PGãUëãU áò³ áRâSÙØë âë áîPGÚáë ÎäëÜò PGë ìæçòè ÝýëæÛëÜ Ùë ¸ ÃU¬ëãU SæíPGëâü ÜêUí£ Ùë vâëò£ìPG ìÜìæÚë ÚSØëæòÐ PGí çØü é£wâë 28 PòG ÁÜîéëãU ÝýìØàïìØ PGí éáSØ ãUëìç PGëò ÐyØ PGãPòG Âé ÝìãìSÙìØ PGëò ÓUëäë Ðë éPGØë Ùë¸

2.1.11 ÂáëãUØí äPGÕUöí PGí ÖîUäëÂü

MGÝëJØãU× PòG ÝÈÎëØ ÂáëãUØí äPGÕöUí PGëò Üíäëáí êòUØî ìÜPGÓUØá ìßPýGí ìÕUÝëò áò³ Ýêî£ÎëÜë ÁÝòìÀëØ êóU¸ áëÎü 2015 PGëò éáëtØ ìæËØ Ýë£Î æèëòZ PòG ÚëóãUëÜ æðÀëëò³ PòG MGÝëJØãU× PòG ÝÈÎëØ÷ ÝýëtØ ÂáëãUØí äPGÕöUí PòG ÁëâØÜ ØÙë ìßPýGí ìÕUÝîÁëò³ PGëò ÖîUäëÂü ìPGÇ ËÇ ÁëâØÜ PGëò ìܹÜë£ìPGØ ßëãU ÎëÓüU áò³ Úçëüâë Ëâë êóU:

1.4

0

1.5

3

1.3

9

1.5

8

0.6

9

0.9

3

0.7

7

0.8

6

0.00

0.20

0.40

0.60

0.80

1.00

1.20

1.40

1.60

1.80

2.00

2010-11 2011-12 2012-13 2013-14

æëSØæ áò³ ÝìãUæêUÜ PGí ËÂü äPGÕöUí PGí ØîäÜë áò³ ÝìãUæêUÜ êòUØî ÃUÝäyÛ äPGÕöUí PGë ÁëâØÜ æ ÝìãUæêUÜ PGí ËÂü äPGÕöUí PGí ÝýìØçØØë

(dëòØ: PG¹ÝÜí mëãUë ÐëãUí Áë£PGÕöò)

ÄGÝãU ÚçëüÇ ËÇ ÎëÓüU éò âêU SÝcÓU êUëòØë êóU ìPG 2010-15 PòG ÚëóãUëÜ äPGÕöUí PGí ÖîUäëÂü áò³ 39.22 ØÙë 50.71 ÝýìØçØ PòG ßíÎ PGáí ÁëÂü ¸ ìæäì¹ßØ ÖîUäëÂü éò ìßPýGí ØÙë ìßPýGí PòG äëà PGí æéïäí áò³ ìæä¹ß êîUÁë¸ ÖîUäëÂü áò£ PGáí PòG PGëãU×ëò³ PGëò ÝïÏUë Ëâë Ùë äòìPGÜ ÝýßJÛÜ Üò PGëòÂü ÃU¬ëãU ÜêUí³ ìÚâë¸

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2.1.12 ãUëñâ·ÓUí PGí ÁÚëâËí

ÂáëãUØí äPGÕöUí ÁëóãU ãòUìÐÜ yäòìÐÐ ÝãU Úòâ ãUëñâ·ÓUí PGí Úãò³U ãUëXâ éãUPGëãU mëãUë ËìÔUØ áï·â ìÜÛëüãU× éìáìØ mëãUë ìæËØ æèëòZ áò³ ÂáëãUØí äPGÕöUí/ãUëä PGí ÁëóéØ ìßPýGí ÚãUëò³ PòG ÁëÛëãU ÝãU ìÜÛëüìãUØ PGí ÐëØí êó£U¸ 31 áëÎü 2015 PGëò éáëtØ ìæËØ Ýë£Î æèëòZ PGí éáëìtØ PòG ÚëóãUëÜ (æÜ PGëâü áuÕUä ιßë PGëò ÏUëòÕöUPGãU) ÝýëtØ ÂáëãUØí äPGÕöUí PGë ÁëâØÜ Úòâ/zëîËØëÜ PGí ËÂü ãUëñâ·ÓUí ìÜ¹Ü ØëìäPGë áò³ ÚçëüÂü ËÂü êó:-

ØëìäPGë 2.1.3

æèü ÝýëtØ ÂáëãUØí äPGÕöUí PGë ÁëâØÜ (WëÜ áíÓUãU áò³)

àîËØëÜ PGí ËÂü ãUëñâ·ÓUí (`̀̀̀ PGãUëòÕö áò³)

2010-11 2,14,496.847 18.14

2011-12 1,25,777.377 14.10

2012-13 1,72,977.200 18.26

2013-14 2,00,395.217 17.48

2014-15 1,79,633.906 22.15

PîGä 8,93,280.547 90.13

PG¹ÝÜí mëãUë ãUëXâ éãUPGëãU PGëò àîËØëÜ PGí ËÂü ãUëñâ·ÓUí éò é¹ßìJÛØ ÁìàäòÉëò³ PGí é£æíÀëë PòG ÚëóãUëÜ ` 7.90 PGãUëòÕöU PGí ãUëñâ·ÓUí PòG ÁéáëâëòÐÜ ØÙë yâëÐ PGí ÁÚëâËí PòG áëáäò ÝëÇ ËÇ êóU£ ìÐéPGí ÎÎëü ÁëËò PGí ËÂü êóU¸

2.1.12.1 yâëÐ PGí ÝìãUêUëâü ÁÚëâËí

PG¹ÝÜí mëãUë æÜ ìæàëË PGëò ãUëñâ·ÓUí PGí ÁÚëâËí äëñÓ÷Ué PGí PGëâüPGëãUí ÁæìÛ PòG ÁëÛëãU ÝãU Úëò éò Úé ìPGSØëò³ áò³ PGãUÜë ÁÝòìÀëØ êóU¸ ÁÝýóä 2004 éò ìPGSØëò³ PGí ÁÚëâËí áò³ ìæä¹ß PòG PGëãU× Üëó ÝýìØçØ ÝýìØæèü PGí ÚãU éò yâëÐ Úòâ êóU¸

äòÉëÝãUíÀëë áò³ Ýëâë Ëâë (áÂü 2015) ìPG PG¹ÝÜí mëãUë 700 äëÓ÷Ué PGí ãUëâ·ÓUí PGí ìPGSØëò³ PGí ÁÚëâËí Úòâ ìØìÙ ÝãU Ü PGãUÜò ØÙë æÜ ìæàëË PGëò æèü 2010-15 PòG ÚëóãUëÜ 11 éò 2,221 ìÚÜëò³ PGí ÚòãUí éò ãUëñâ·ÓUí PGí ÁÚëâËí PGãUÜò éò U` 6.85 PGãUëòÕö PGò yâëÐ PGë àîËØëÜ PGãUÜë ÝÕöUë Ðóéë ìPG ØëìäPGë áò³ Úçëüâë Ëâë êóU¸

ØëìäPGë 2.1.4

PýGá é£wâë

æèü äëñÓ÷Ué PGí é£wâë

ìæä¹ß PGí ÁæìÛ (ìÚÜëò³ áò³)

ãUëñâ·ÓUí PòG ìæä¹ß éò àîËØëÜ ÝãU

yâëÐ (`̀̀̀ äëÉëò³ áò³)

1 2010-11 9 90 to 248 13.65

2 2011-12 487 11 to 1153 483.12

3 2012-13 101 11 to 798 108.91

4 2013-14 58 62 to 2211 21.15

5 2014-15 45 30 to 169 58.50

PîGä 700 685.33

ÃUÝãUëòvØ ØëìäPGë ÚçëüØí êóU ìPG éàí æèëòZ á£ò æÜ ìæàëË PGëò ãUëñâ·ÓUí PGí ÁÚëâËí ìæä¹ß éò PGí ËÂü Ùí¸

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2.1.12.2 ãUëñâ·ÓUí ÝãU yâëÐ PGí ÁìËýá ÁÚëâËí PòG PGëãU× ÝìãUêUëâü êUëìÜ

ãUëXâ éãUPGëãU mëãUë ÐëãUí ÁìÛéïÎÜë (ÁvØïßãU 2003) PòG ÁÜîéëãU ÚòæÚëãU, PóGä, DGãU ØÙë SÝýïé ÝýÐëìØâëò³ PòG äëñÓ÷Ué PGí JâïÜØá PGëâüPGëãUí ÁæìÛ Úëò æèëòZ PGí êUëòËí ØÙë ÁJâ ÝýÐëìØâëò³ PòG éJÚàü áò³ âêU ÁæìÛ ìËãUëÜò PòG ÁëÚòç ÐëãUí êUëòÜò éò ÇPG æèü PGí êUëòËí¸ ÇPG æèü PGí ÁæìÛ PòG ìäÇ ãUëñâ·ÓUí PGí ÁÚëâËí Úëò ìPGSØëò³ áò³ ØÙë Úëò æèëòZ PGí äíÐ ÁæìÛ PòG ìäÇ ÎëãU éáëÜ ìPGSØëò³ áò³ ÁÚëâËí PGí ÐëÜí Ùí¸

ÏU: æÜ PGëâü áuÕUäëò³12 PòG ÁìàäòÉëò³ PGí é£æíÀëë áò³ âêU Ýëâë Ëâë ìPG 2011-15 PòG ÚëóãUëÜ 288 äëñÓ÷Ué (ÚòæÚëãU, PóGä, DGãU ØÙë SÝýïé PòG 1,28,141.273 ÌÜ áíÓUãU PòG SÙëâí ÁëâØÜ PòG 98,453 æðÀë) PGëò ÇPG æèü PGí äíÐ ÁæìÛ ÝãU ìÚâë Ëâë ØÙë PG¹ÝÜí Üò ÂÜ äëñÓ÷Ué ÝãU æÜ ìæàëË PGëò ` 14.01 PGãUëòÕöU PGí ãUëñâ·ÓUí PGí ÁÚëâËí Úëò ìPGSØëò³ áò³ PGí ¸ ÂÜ äëñÓ÷Ué áò³ ÚòæÚëãU, PóGä, DGãU ØÙë SÝýïé PGí ÝýÐëìØâë³ çëìáä Ùí ìÐéPòG ìäÇ PGëâüPGëãUí ÁæìÛ Úëò æèü áëÜí ÐëÜí ÎëìêUÇ Ùí ØÙë ÃUvØ ÁìÛéïÎÜë PòG ÁÜîéëãU ÂÜ ÝãU ãUëñâ·ÓUí ÎëãU ìPGSØëò³ áò³ Úòâ Ùí¸ ãUëñâ·ÓUí PGí ÁìËýá ÁÚëâËí PòG PGëãU× PG¹ÝÜí PGëò ÚïéãòU æèü ` 0.34 PGãUëòÕöU PòG ìæSØëãU× çî·PG PGí ÁÚëâËí PòG éëÙ-éëÙ ` 0.63 PGãUëòÕöU PòG yâëÐ PGí êUëìÜ àí êîUÂü vâëò³ìPG PG¹ÝÜí ÂÜ äëñÓ÷Ué PGëò ÇPG æèü áò³ ÝïãUë ÜêUí£ PGãU ÝëÂü¸

Âé ÝýPGëãU Úëò æèü PGò äëñÓ÷Ué PGëò ÇPG æèü PGë áëÜÜò éò PG¹ÝÜí PGëò ` 0.97 PGãUëòÕöU PGí ÝìãUêUëâü êUëìÜ êîUÂü¸

2.1.12.3 ãUëñâ·ÓUí PGë ÁéáëâëòÐÜ

áï·â ìÜÛëüãU× éìáìØ PòG ìÜ×üâ (ìéعßãU 1999) PòG ÁÜîéëãU ÃUÜ éÕöòU-Ëäò ØÙë ÉëòÉäò æðÀëëò³ ÝãU ãUëñâ·ÓUí Úòâ ÜêUí£ êUëòËí ìÐÜPGë ÁëâØÜ Á£ìPGØ ÁëâØÜ éò Ýë£Î ÝýìØçØ ÁìÛPG êUëòËë ¸ éÕöòU-Ëäò/ ÉëòÉäò æðÀëëò³ PGí áë¼ëë ìÜìÈÎØ PGãUÜò êòUØî æðÀëëò³ PòG ìËãUëÜò éò Úëò áëêU PòG àíØãU PG¹ÝÜí PòG ÁìÛPGëìãUâëò³ PGëò æÜ ìæàëË PòG éëÙ é£âîvØ ìÜãUíÀë× PGãUÜë Ùë¸ âêU Ýëâë Ëâë ÙëU ìPG æÜ PGëâü áuÕUä, ÎëóÝëä PGëò éëó£Ýò ËÇ ÎëãU äëñÓ÷Ué ØÙë æÜ PGëâü áuÕUä, PîG·äï PGëò éëó£Ýò ËÇ Úëò äëñÓ÷Ué PòG áëáäëò³ áò³ Úëò áêUíÜëò³ PGí ìÜÛëüìãUØ ÁæìÛ áò³ äëñÓ÷Ué PGë é£âîvØ ìÜãUíÀë× ÜêUí£ ìPGâë Ëâë ØÙë éÕöUí-Ëäí äPGÕöUí PòG 2,279.953 WëÜ áíÓUãU (æÜ PGëâü áuÕUä, ÎëóÝëä: 355.183 ÌÜ áíÓUãU ØÙë æÜ PGëâü áuÕUä, PîG·äî: 1,924.770 ÌÜ áíÓUãU) ÁëâØÜ PòG éBâëÝÜ PòG ìäÇ æÜ ìæàëË PòG PGáüÎëìãUâëò³ PGí ÃUÝìSÙìØ éîìÜìÈÎØ PGãUÜò êòUØî PGëòÂü àí Ýýâëé ÜêUí£ ìPGÇ ËǸ é£âîvØ ìÜãUíÀë× PòG Áàëæ áò³ ÃUvØ éÕöòU-Ëäò ÁëâØÜ êòUØî Úí ËÂü ` 8.10 äëÉ PGí ãUëñâ·ÓUí ÁéáëâëòìÐØ ÝÕöUí ãUêUí (ÐïÜ 2015)¸

2.1.13 ÂáëãUØí äPGÕöUí PGí ìßPýGí

ìêUáëÎä ÝýÚòç ÇPG ÂáëãUØí äPGÕöUí ßêîUä ÝýÚòç êóU¸ âêU ìÜPGÓUæØíü ÝýÚòçëò³ PGëò ÂáëãUØí äPGÕöUí PGë ìÜâëüØ PGãUØë êóU¸ âêU ìPGéí àí ÂáëãUØí äPGÕöUí (ÚòæÚëãU, PóGä, ãUÂü, DGãU ØÙë Îíä) PGë ÁëâëØ ÜêUí£ PGãUØë vâëò£ìPG âêU äëàPGëãUí éëóÚë ÜêUí£ êUëòËë¸ ÂéìäÇ ÉîÚãUë ìÕUÝîÁëò³ ÝãU ÃUÝäyÛ éàí ÂáëãUØí äPGìÕöUâë£ ìêUáëÎä ÝýÚòç ãUëXâ æÜ ìæPGëé ìÜËá ìäìáÓòUÕU éò êUí ÝýëtØ PGí ÐëØí

12

æÜ PGëâü áuÕUä: ÎëóÝëä, éëæÕöUë, ãUëáÝîãU, PîG·äî, áuÕUí ØÙë éîJÚãUÜËãU¸

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êó£U¸ PG¹ÝÜí ÁÝÜí ÂáëãUØí äPGÕöUí PGë ìæPýGâ Ýë£Î13 áîwâ ØÙë ØíÜ14 ÏUëòÓòU ìêUáPGëcÔU ìßPýGí ìÕUÝîÁëò³ mëãUë PGãUØí êóU ¸ áëÎü 2015 PGëò éáëtØ ìæËØ Ýë£Î æèëòZ áò³ PG¹ÝÜí Üò ÂÜ ìßPýGí ìÕUÝîÁëò³ ÝãU ÝýëtØ 4.31 äëÉ ÌÜ áíÓUãU ÂáëãUØí äPGÕöUí áò³ éò ìæìàJÜ ÝýÐëìØâëò³ PGí 2.76 äëÉ ÌÜ áíÓUãU äPGÕöUí ìæPýGâ PGí¸ ìßPýGí Éîäí Üíäëáí mëãUë PGí ËÂü ¸ PG¹ÝÜí mëãUë Üíäëáí áò³ ÁÝÜëÂü ËÂü ÝýìPýGâë áò³ ìܹÜë£ìPGØ PGìáâë£ ÝëÂü ËÂü¸

2.1.13.1 Üíäëáí PGë éíìáØ ÝýÎëãU

Üíäëáí PGë ìæ¿ëëÝÜ PòGæä Úëò SÙëÜíâ éáëÎëãU ݼëëò³ (Úí ìÓþUyâïÜ ØÙë ìÚµâ ìêUáëÎä) áò³ ¼ëóáëìéPG ÁëÛëãU ÝãU ÃUé ìØáëêUí áò³ ìÜÛëüìãUØ ìØìÙ PGí ÝêUäí Üíäëáí PòG 25 ìÚÜ Ýïæü ìÚâë ÐëØë êóU ¸ ãUëcÓþUíâ éáëÎëãU ݼëëò³, ÁëPGëçæë×í, ÚïãUÚçüÜ, Âü-Üíäëáí ÂBâëìÚ PòG mëãUë Üíäëáí PòG ìæSØðØ ÝýÎëãU PGë ÎäÜ ÜêUí£ êó¸ éíìáØ ÝýÎëãU PòG PGëãU× PG¹ÝÜí Üò Sæ⣠PGëò ÂáëãUØí äPGÕöUí PGí ÝýìØSÝÛëüBáPG ÚãUëò³ PGí ÝýëìtØ éò æ£ìÎØ ãUÉë¸

áëÎü 2015 PGëò éáëtØ ìæËØ Ýë£Î æèëòZ áò³ Üíäëáí PòG ÚëóãUëÜ ÝýëtØ ÚãUëò³ PòG éëÙ ÁJâ éàí ÝýÐëìØâëò³ éò ÁìÛPGØá Úãò³U ÝýëtØ PGãUÜò æëäí ÚòæÚëã15U ÝýÐëìØ (ÝýÚòç áò³ ßòÎò ËÇ PîGä ÁëâØÜ PGë PòGæä 8.62 ÝýìØçØ Âé ìPGSá PGë êóU) PGí ØîäÜë ìܹÜë£ìPGØ ãòUÉë ÎëÓüU áò³ PGí ËÂü êó:

äòÉëÝãUíÀëë mëãUë ìPGâë Ëâë ìæÈäòè× ÚçëüØë êóU ìPG:

• ÉîÚãUë ìßPýGí ÚãUëò³ áò³ äËëØëãU æðìh PòG ÝýìØ (2013-14 áò³ PG¹ÝÜí mëãUë Úãò³U é£çëòìÛØ

ÜêUí³ PGí ËÂü Ùí) 2014-15 áò³ Üíäëáí PòG ÚëóãUëÜ ÝýëtØ ÚãUëò³ á£ò 2013-14 PGí ØîäÜë áò³

PGáí êîUÂü¸

13

ßgí, áJØëMGæëäë, ÛÜëòÓïU, ÜïãUÝîãU ØÙë àÚãUëòâë¸ 14

SæëãUÌëÓU, ÃUÚâÝîãU ØÙë çáçí¸ 15

âò ÝýÐëìØâë£ 1,800 áíÓUãU âë ÁìÛPG ÃU£ÎëÂü ÝãU ÃUËëÂü Ðë éPGØí êóU£ ÁëóãU Âé ÝýPGëãU ßëÐëãU áò³ ÃUÝäyÛ ÂÜ ÝýÐëìØâëò³ PGí éàí ÂáëãUØí äPGìÕöUâë PGí ìêUáëÎä PGí êó³U vâëò³ìPG ÜÐÚíPGí ãUëXâëò³ éò Âéò á£ËæëÜë äëËØ Ýýàëæí ÜêUí³ êUëòUËë¸

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• ìßPýGí ÚãUëò³ PòG é£Úàü áò³ Üíäëáí áò³ ÝýëtØ ÚãUëò³ PGí ØîäÜë ÚçëüØí êóU ìPG ÉîÚãUë ìßPýGí Úãò³16

60 éò 105 ÝýìØçØ ÁìÛPG Ùí¸ Âééò ÝØë ÎäØë êóU ìPG ìPGâò Ëâò ÝýÎëãU PòG PGëãU×

ÃUHÎ Úãò³G ÝýëtØ PGãUÜò PGí Ëî£ÐëÂç Ùí¸

• Çòéí PGëòÂü àí Ýý×ëäí áëóÐïÚ ÜêUí³ Ùí ìÐéPòG mëãUë ÝýBâëìçØ ßëòäíÚëØëÁëò³ PGëò ÃUÜPòG

ÝìãUÎâ ݼëëò³ PGí Ðë£Î PGãUPòG ÝêUäò êUí ÏUë£ÓU ìäâë ÐëǸ ÂéPòG ÁìØìãUvØ Üíäëáí PòG

éíìáØ ÝýÎëãU PòG PGëãU× ßëòäíÚëØëÁëò³ PGí PGá àëËíÚëãUí ØÙë ßëòäíÚëØëÁëò³ PòG áRâ é£Ì

PòG ËÔUÜ PòG PGëãU× Üíäëáí PòG ÚëóãUëÜ ÝýìØSÝÛëüBáP ÚãUëò³ PGë ÝýëtØ Ü êUëòÜë ÜPGëãUë ÜêUí³

Ðë éPGØë¸

Üíäëáí PòG ÚëóãUëÜ ÝýìØSÝÛëüBáPG Úãò³U ÝýëtØ Ü PGãU ÝëÜò PòG PGëãU× PG¹ÝÜí PGëò äPGÕUöí ìßPýGí áò³ àëãUí êUëìÜ ÃUÔUUëÜí ÝÕöU ãUêUí êóU¸ âìÚ ãUëcÓþUíâ SØãU ÝãU µâëÝPG ÝýÎëãU PòG mëãUë ÉîÚãUë ìßPýGí Úãò³U ÝýëtBë PGãÜò PòG Ýýâëé ìPGÇ ËÇ êUëòØò Øëò ìÝÏUäò Ýë£Î æèëòZ áò³ ßòÎí ËÂü ÚòæÚëãU PGí 18,338.768 WëÜ áíÓUUãU äPGÕUöí éò PG¹ÝÜí ` 18.00 PGãUëòÕöU17 PGí ÁìØìãUvØ Áëâ ÝýëtØ PGãUÜò áò³ ÁéDGä ãUêUí¸

ÝýߣÛÜ Üò ßØëâë (ÁvØïßãU 2015) ìPG äòÉëÝãUíÀëë mëãUë ìÚÇ ËÇ éîÑëæëò³/ìéDGëìãUçëò³ PGëò äPGÕUöí PòG ìæÝuëÜ êòUØî ÁëËò PGí ÜíìØ PòG ìÜÛëüãU× ØÙë éîÛëãU äëÜò êòUØî ÜëòÓU PGãU ìäâë Ëâë êóU¸

2.1.13.2 ìßPýGí ìÕUÝîÁëò³ ÝãU ÂáëãUØí äPGÕUöí PGí ËýòìÕ£UË

ÂáëãUØí äPGÕöUí PGí ìßPýGí êòUØî ÐëãUí ìÚçë ìÜÚòüçëò³ PòG ÁÜîéëãU (PòGæä ËëÕUöí éò ÃUØëãUÜò PòG ßëÚ

ÂáëãUØí äPGÕöUí PGí ‘ßí’ ËýòìÕ£UË) ÂáëãUØí äPGÕUöí PGí ËýòìÕ£UË PòG ìäÇ ìßPýGí ìÕUÝîÁëò³ PòG éêUëâPG

ÝýßJÛPG/ ÃUÝ-ãò³UÐãU ÂáëãUØí äPGÕöUí PGë æËíüPGãU× PGãò³UËò ØTëë DGí·ÕU áò³ ØóÜëØ ÃUÝ-ãò³UÐãU Âééò

ÃUBÝJÜ êUëòÜò æëäò ìPGéí àí ìææëÚ PGëò ÓUëäÜò PòG ìäÇ æËíüPGãU×/ËòýìÕ£Ë PòG ÚëóãUëÜ éìPýGâ MGÝ éò

éêUëâØë PGãòUËë¸

äòÉëÝãUíÀëë PòG ÚëóãUëÜ âêU Ýëâë Ëâë (áÂü 2015) ìPG ÂáëãUØí äPGÕUöí PGë æËíüPGãU× ìßPýGí

ìÕUÝîÁëò³ ÝãU æÜ ãUÀëPG/ÃUÝ-ãò³UÐãU mëãUë ìPGâë Ðë ãUêUë Ùë ØÙë ÃUÝãUëòvØ ìÜÚòüÈëëò³ PòG ìæÎäÜ éò

DGí·ÕU éò ìPGéí àí ÃUÝ ãò³UÐãU Üò, ìÐJêUëòò³Üò ìßPýGí ìÕUÝîÁëò³ PGëò ÂáëãUØí äPGÕöUí ÁëÝïìØü PGí êó,

ÂáëãUØí äPGÕUöí PòG æËíüPGã× áò³ ÃUÝìSÙìØ ö/ éêUëâØë ÜêUí³ PGí¸ ÂéPòG ÁìØìãUvØ, ìßPýGí ìÕUÝîÁëò³

PGëò zëòÐÜò éò ÝêUäò ÂáëãUØí äPGÕUöí PGëò æËíüPGðØ PGãUÜò PGí Ýý×ëäí ÎäÜ áò³ ÜêUí³ êóU ØëìPG ìßPýGí

ìÕUÝîÁëò³ ÝãU ÁÜäëòìÕ£UË PòG éáâ æËíüPGãU× PGí Ðë£Î ÝîÜ: PGí Ðë éPòG¸ Âé PGëâü PGëò PGìJëcÔU

SØãU PòG PGáüÎëìãâëò³ PòG ìææòPG ÝãU ìPGéí ÝîÜÐëZÎ PòG ìßÜë ÏUëòÕUö ÚòÜò áò³ ¼ëîìÓU é£àëìæØ Ùí¸ Âé

ßëØ PGí ÝîìcÓU Âé ØTâ éò êUëòØí êóU ìPG ‘ßí’ ËýòÕU PGí ÂáëãUØí äPGÕöUí PGí ÝýìØçØØë 99.41 Ùí

16

Îï£ìP ÙëòPG ìßPýGí ßëÐëãU áò³ ÂáëãUØí äPGÕöUí PòGæä PG¹ÝÜí mëãUë êUí ßòÎí ÐëØí êóU ØÙë âò éàí ÉîÚãUë ìÕUÝîÁëò³ ÝãU ßòÎí ÐëØí êóU, ØîäÜë êòUØî ÁJâ PGëòÂü ÙëòPG Úãò³U ÃUÝäyÛ ÜêUí£ êó³UU ÂéìäÇ âò ØîäÜë 50 ÝýìØçØ áëìÐüÜ ÁÜîá¬ë PGãUÜò PòG ÝÈÎëØ÷ PGí ËÂü êóU ¸

17 50 ÝýìØçØ ÁÜîá¬ë PGãUÜò PòG ÝÈÎëØ÷ ìÜPGëäí ËÂü (äëà PòG ìäÇ 20 ÝýìØçØ, ÝìãUæêUÜ PòG ìäÇ 10 ÝýìØçØ ØÙë ÂáëãUØí

äPGÕöUí PGí Ëî×æ¬ëë áò³ ìàJÜØë PòG ìäÇ 20 ÝýìØçØ) ¸

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35

ìÐéáò³ ‘ßí’ ËýòÕU PGí (PòG éò vâï ØPG ÁìÛPG ÚëòcëâîvØ) 22.06 ÝýìØÈëØ ØÙë ‘ßí’ ËýòÕU (Ç éò Ðò

ØPG PGá ÚëòcëâîvØ) PGí 77.35 ÝýìØÈëØ ÂáëãUØí äPGÕUöí çëìáä Ùí, ÁÝýóä 2010 éò áëÎü 2015

ØPG PGí ÁæìÛ PòG ÚëóãUëÜ ßòÎí ËÂü PîGä ÂáëãUØí äPGÕUöUí áò³ éò PòGæä 0.50 ÝýìØÈëØ ‘Ç’ ËýòÕU PGí

Ùí Ðóéë ìPG ìܹÜë£ìPGØ ÝëÂü ÎëÓüU áò³ Úçëüâë Ëâë êóU¸

ËýòÕU .'Ç', 1368.290 ÌÜ áíÓUãU, 0.50 %

ËýòÕU ''ßí'-Ç éò Ðò, 213773.049 ÌÜ

áíÓUãU, 77.35 %

ËýòÕU 'ßí' - PòG éò vâï, 60974.949 ÌÜ

áíÓUãU, 22.06 %

ËýòÕU 'éí', 271.412 ÌÜ áíÓUãU, 0.09 %

ßòÎí ËÂü äPGÕöUí PGë Ëò³ìÕ£UË

ËòÕU' Ç ËòÕU ßí ËòÕU ßí éò PòG ËòÕU éí

ÂáëãUØí äPGÕöUí PGí ìæìàJÜ ÝýÐëìØâëò³ PòG ‘Ç’ æ ‘ßí’ ËýòÕU PòG ßíÎ ÂáëãUØí äPGÕöUí PGí ìßPýGí PGí

æéïäí PGë Á£ØãU ÝìãUìÈëcÓU 2.1.2 áò³ ìÚâë Ëâë êóU¸ ÝìãUìÈëcÓU PGí é£æíÀëë éò ÝØë ÎäØë êóU ìPG

ËäØ æËíüPGãU× éò ÚòæÚëãU PòG æðÀëëò³ PGí ` 21828 ØÙë ` 30751, PóGä PGí ` 25471 ØÙë

` 31839, ãUÂü/DGãU PGí ` 8116 éò ` 14726 ØÙë Îíä PòG æðÀëëò³ PGí ` 4024 ØÙë ` 7319 PòG

ßíÎ ÝýìØÌÜ áíÓUãU PGá æéïäí êîUÂü¸ âêU Ýëâë Ëâë ìPG ÉîÚãUë ìßPýGí ìÕUÝîÁëò³ áò³ ßòÎí Ðë ãUêUí

ÂáëãUØí äPGÕUöUí áîwâØ: ‘Ç’ æËíüPGãU× PGí Ùí ØÙë ÂéPGí ìÜPGëéí PòGæä ìêUáëÎä ÝýÚòç ãUëXâ

æÜ ìæPGëé ìÜËá ìäìáÓòUÕU mëãUë PGí Ðë ãUêUí Ùí vâëò£ìPG ãUëXâ áò³ ìPGéí àí ØUãêUU PGí ÂáëãUØí

äPGÕUöí PGë ÁëâëØ ÜêUí³ ìPGâë ÐëØë¸ Îï£ìPG ËýòÕòUçÜ PòG ìäÇ (ÂáëãUØí äPGÕöUí PGí ‘ßí’ ËýòìÕU£Ë

PòGæä ÁÜäëòìÕ£UË PòG ßëÚ) ÂáëãUØí äPGÕöUí PGí ìßPýGí PòG ìÜÚòüçëò³ PòG ÝýëæÛëÜëò³ PGí ÁÜîÝëäÜë

ÜêUí³ PGí ËÂü ÂéìäÇ ‘Ç’ ËýòÕU ÂáëãUØí äPGÕöUí PGí áë¼ëë ÁéëÛëãU× MGÝ éò PGá Ùí¸ âêU SÝcÓU êóU

ìPG ìêUáëÎä ÝýÚòç ãUëXâ æÜ ìæPGëé ìÜËá ìäìáÓòUÕU mëãUë ‘ßí’ âë ìÜ¹Ü ËýòÕU áò³ æËíüPGðØ ÂáëãUØí

äPGÕUöí ÉîÚãUë ìÕUÝîÁëò³ ÝãU ‘Ç’ ËýòÕU PòG MGÝ áò³ ßòÎí Ðë ãUêUí Ùí vâëò³ìPG ãUëXâ á£ò ìPGéí àí ØãUêU

PGí ÂáëãUØí äPGÕöUí PGë ÁëâëØ ÜêUí³ ìPGâë ÐëØë êóU¸ Îï£ìPG ÂáëãUØí äPGÕöUí PòG ‘Ç’ ËýòÕU ØÙë ÁJâ

ËýòÕUëò³ PòG ßíÎ áï·â PGë ßêîUØ yëÕUöë Á£ØãU êó, ÂéìäÇ ÂáëãUØí äPGÕUöUí PGë ËäØ æËíüPGãU× PGãUÜò

PòG PGëãU× ìêUáëÎä ÝýÚòç ãUëXâ æÜ ìæPGëé ìÜËá ìäìáÓòUÕU PGëò æëSØæ áò³ ßêîUØ ßÕöUí êUëìÜ êîUÂü¸

æÜ ìÜËá PGëò êîUÂü é£àëìæØ ãUëÐSæ êUëìÜ PGí áë¼ëë PGëò éîìÜìÈÎØ PGãUÜò PòG ìäÇ êUáò³ ÂáëãUØí äPGÕöUí PòG æËíüPGãU× áò³ êîUÂü ¼ëîìÓUâëò³ PGí áë¼ëë PòG é¹ßJÛ áò³ ìÜìÈÎØ ÁÜîáëÜ äËëÜë êUëòËë¸ âìÚ

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ÂáëãUØí äPGÕöUí PòG ËäØ æËíüPGãU× PGí áë¼ëë áëÎü 2015 PGëò éáëtØ ìæËØ Ýë£Î æèëòZ PòG ÚëóãUëÜ PG¹ÝÜí mëãUë PGí ËÂü ÎëãU ÝýÐëìØUâëò³ áò³ éò 2,12,840.466 WëÜ áíÓUãU ÁëâØÜ PGí PîGä ìßPýGí PGë 25 ÝýìØçØ êóU Øëò Âééò ÂáëãUØí äPGÕöUí PGí PîGä ìßPýGí éò PGá ÝýëìtØ PGí ãUëìç ` 71.64 PGãUëòÕöU ßÜØí êóU¸

ÝýßJÛÜ Üò ßØëâë (ÁvØïßãU 2015) ìPG SÓUëDG PGí äËëØëãU éòæë ìÜæðì¬ë PòG PGëãU× PGàí-PGàí æÜ PGëâü á£ÕUä ÁÝÜò ÝýìØìÜìÛâëò³ PGëò ìêUáPGëcÔU ìßPýGí ìÕUÝîÁë£ò áò³ ìÜâîvØ PGãUÜò áò³ ÁéáÙü êUëòØò êóU£¸ ìDGãU àí âêU éîìÜìÈÎØ ìPGâë ÐëÇËë ìPG DGí·ÕU ÝýìØìÜìÛ ìêUáPGëcÔUU ìßPýGí ìÕUÝîÁëò³ ÝãU êUáòçë ìÜâîvØ ãUêò³U¸

2.1.13.3 ßëòäíÚëØëÁëò³ PGëò ÁÜîìÎØ äëà Ýêî£UÎëÜë

ÂáëãUØí äPGÕUöUí PGí Üíäëáí ìßPýGí PGí çØü (é£wâë 8.1) PòG ÁÜîéëãU ÃUHÎØá ßëòäíÚëØë mëãUë àîËØëÜ PGí ÐëÜò æëäí ßâëÜë ãUëìÈë PîGä ÉãUíÚ áï·â PGí 10 ÝýìØÈëØ êUëòËí (ÁËSØ 2011 éò 8.5 ÝýìØçØ PGá PGí ËÂü)¸ ÂéPòG ÁìØìãUvØ çØü é³0 8.3 PòG ÁÜîéëãU ßâëÜë ãUëìç ßëòäí á£ÐïãU êUëòØò êUí Ðáë PGí ÐëÇËí¸

ßëòäí á£ÐïãU êUëòØò êUí éDGä ßëòäíÚëØëÁëò£ éò ÁÝòìÀëØ ßâëÜë ãUëìÈë ÝýëtØ PGãUÜò PGë PGëòÂü ÝýÎäÜ ÜêUí³ êóU¸ éDGä ßëòäíÚëØë PòG Ü ÁëÜò PòG áëáäò áò³ PG¹ÝÜí âëòVâØë Ðáë PòG ` 10,000 (ÐÜæãUí 2014 ØPG ` 5000) PòG Áäëæë ÃUéPGí ßâëÜë ãUëìç ÐyØ ÜêUí³ PGãU éPGí Ðëò ìPG Üíäëáí çîMG êUëòÜò éò ÝêUäò éàí ÝýìØàëìËâëò³ éò ÝýëtØ PGí ÐëÜí Ùí¸

äòÉë ÝãUíÀëë PòG ÚëóãUëÜ âêU Ýëâë Ëâë ìPG ÁËSØ 2011 éò ÐÜæãUí 2015 ØPG ìêUáPGëcÔU ìßPýGí ìÕÝî, ßÚ÷Úí PòG Á£ØËüØ 14 áëáäëò³ áò³ ßëòäíÚëØëÁëò³ Üò ÁÝÜí ßëòäí PGí ìйáòÚëãUí ÜêUí³ äí¸ ` 3.06 äëÉ PGí ÁÝòìÀëØ ßâëÜë ãUëìÈë PGëò ßëòäí á£ÐïãU êUëòØò êUí ÃUÜéò ÝýëtØ Ü PGãU ÝëÜò PòG PGëãU× PG¹ÝÜí PòGæä ` 0.90 äëÉ (âëòVâØë Ðáë) êUí ÐyØ PGãU ÝëÂü ØÙë ` 2.16 äëÉ Áàí æéïäò ÐëÜò êóU£¸

2.1.13.4 ìÜÐí áëìäPGëò³ éò ËýëãUÕU ãó³UÓU PGí æéïäí Ü PGãUÜë¸

PG¹ÝÜí Üíäëáí mëãëU ìÜÐí áëìäPGëò³ PGí ÁëòãU éò ÂáëãUØí äPGÕöUí ßòÎÜò PGë PGëá PGãU ãUêUí êóU Âé ìPýGâë PGäëÝ PòG ìäÇ PG¹ÝÜí ìßPýGí PGí ãUëìÈë ÝãU 18 ÝýìØçØ PGí ÚãU éò ÚòÉãòUÉ ÝýàëãU àí æéïä ãUêUí êóU¸ ìÜÐí äëñÓ÷Ué PòG é£Úàü áò³ ÝýBâòPG ìêUáPGëcÔU ìßPýGí ìÕUÝëò ÝãU ÂáëãUØí äPGÕUöí PGí ìßPýGí PòG ìäÇ Üíäëáí PGí ìØìÙ PGí Ìëòè×ë ÇPG áëêU ÝêUäò êUí PGãU Úí ÐëØí êóU¸ éàí ìÜÐí áëìäPGëò³ PGëò àí Üíäëáí PGí ìØìÙ ÝãU ÃUÝìSÙØ ãUêUÜò PòG ìÜÚòüç ìÚÇ ÐëØò êóU£ ØÙë ìÜÐí ÂáëãUØí äPGÕUöí PGí ìßPýGí áëìäPG PGí ìäìÉØ éêUáìØ PòG ìßÜë ÜêUí³ PGí Ðë éPGØí¸ ØÙëìÝ, ìÜÐí áëìäPGëò³ PGí ä¹ßò éáâ éò ìßPýGí êòUØî ÝÕUöí êîUÂü ÂáëãUØí äPGÕöUí PòG ìäÇ ìPGãUëâë æéïäÜò PGë PGëòÂü ÝýëæÛëÜ ÜêUí³ êóU¸ ÐßìPG éDGä ßëòäíÚëØë mëãUë Üíäëá êîUÂü ÂáëãUØí äPGÕöUí 40 ìÚÜëò³ PòG àíØãU Ü ÃUÔUUëÜò PòG áëáäò áò³ ÃUÜéò 22 ÝýìØçØ ÝýìØ æèü PGí ÚãU éò ìÕUÝëò ìPGãUëâë æéïäë ÐëØë êóU¸

äòÉë ÝãUíÀëë áò³ âêU Ýëâë Ëâë ìPG é¹ßìJÛØ áëìäPGëò³ mëãUë ÂáëãUØí äPGÕUöí PGí ìßPýGí êòØî éêUáìØ Ü ÚòÜò PòG PGëãU× ØíÜ ìêUáPGëcÔU ìßPýGí ìÕUÝîÁëò£18 ÝãU ìÜÐí ÝëìÓüUâëò³ éò é¹ßìJÛØ 230.252 ÌÜ áíÓUãU ÂáëãUØí äPGÕöUí 40 ìÚÜëò³ PòG ÁÜîáØ éáâ PòG ÝÈÎëØ÷ Úëò éò 38 áëêU ØPG ìßPýGí êòUØî ÝÕöUí

18

ßgí 137.999 ÌÜ áíÓUãU, ÜïãUÝïãU 73.996 ÌÜ áíÓUãU ÁëóãU àÚãUëòâë 18.257 ÌÜ áíÓUãU¸

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ãUêUí¸ Ëýë£ÃUÕU ãó³UÓU PGí æéïäí éò é¹ßìJÛØ PGëòÂü ÝýëæÛëÜ Ü êUëòÜò PòG PGëãU× PG¹ÝÜí ` 10.02 äëÉ19 PòG Ëýë£ÃUÕU ãó³UÓU PGí ÎëÐü ÜêUí£ PGãU éPGí¸

ÝýßJÛÜ Üò ßØëâë ìPG äòÉë ÝãUíÀëë mëãUë ìÚâò Ëâò éîÑëæ PG¹ÝÜí PòG ìêUØ áò³ éëPGëãUëBáPG MGÝ áò³ çëìáä ìPGâò Ðëâò£Ëò¸

2.1.13.5 ÃU룯 çíèü PGë éáëçëòÛÜ Ü PGãUÜë

ßëÖUö, ÁëË, Ìëä, ÎëòãUí, ÝìãUæêUÜ áò³ PGáí ÂBâëìÚ PòG PGëãU× ÂáëãUØí äPGÕöUí PGí êUëìÜ PòG áëáäò SÓUëñPG ÃUΣØ, äì¹ßØ ÝïÏUØëÏU/æéïìäâë£/ìÜÝÓUëãUë/ßC˜òU ÉëØò áò³ ÕUëäÜë ÂBâëìÚ çíèëòZ PòG Á£ØËüØ ìÚÉëÇ êóU£¸

äòÉëÝãUíÀëë áò³ Ýëâë (ÐïÜ 2015) ìPG ` 3.40 PGãUëòÕöU PGí ÂáëãUØí äPGÕöUí ÃU룯 çíèü PòG Á£ØËüØ áëÎü 2014 ØPG Ùí¸ Âéáò£ ØíÜ æÜ PGëâüáuÕUäëò³ (ìçáäë, éëæÕöUë ØÙë éîJÚãÜËãU) áò³ ` 1.02 PGãUëòÕöU áï·â PGí 7,267.968 ÌÜ áíÓUãU ÂáëãUØí äPGÕUöí PGò éáëçëòÛÜ êòUØî äì¹ßØ êUëòÜë çëìáä Ùë âlìÝ äòÉëò³ áò³ ÁìJØá ÂJ«ýëÐ PòG ßëÚ ÁëÔU æèëòZ éò ÁìÛPG PGë éáâ µâØíØ êUëò Ëâë êóU¸ Âé ãUëìç PGë éáëçëòÛÜ PGãUÜò PòG PGëãU× äòÉë ÝãUíÀëë áò³ ÁìàìÜìÈÎØ ìPGâë Ëâë ìPG PG¹ÝÜí PòG Ýëé Âé é¹ßJÛ áò³ PGëòÂü yâëóãUë ÃUÝäyÛ ÜêUí³ êóU Ðëò ìPG ÂéPòG éáëçëòÛÜ PòG ìäÇ ÁëæÈâPG Ùë¸

2.1.14 ÐÜÐëØíâ Àëò¼ëëò³ PòG ìäÇ Â£üÛÜ PGí äPGÕöUí PGí ÁëÝïìØü

2.1.14.1 ÂZÛÜ PGí äPGÕöUí PòG ÝýàëãUëò³ PGë ÁéáëâëòÐÜ

PG¹ÝÜí ìéعßãU 1992 éò ãUëXâ éãUPGëãU mëãUë éáâ-éáâ ÝãU ìÜÛëüìãUØ PGí ËÂü ÚãUëò³ ÝãU æÜ ìæàëË PGëò ÐÜÐëØíâ Àëò¼ëëò³ áò³ ìæØãU× êòUØî ÂZÛÜ PGí äPGÕöUí PGí ÁëÝïìØü PGãU ãUêUí êóU¸ SÙëÜíâ ìÜæëìéâëò³ PòG ìäÇ ÂZÛÜ PGí äPGÕöUí PGí âò Úãò³U ÐÜÐëØíâ Àëò¼ëëò£ áò³ ìSÙØ éãUPGëãUí PGëâëüäâëò³ PòG ìäÇ äëËï ÚãUëò³ PGí ØîäÜë áò³ PGá Ùí¸ Âé ÝýPGëãU ÁëÝïìØü PGí ËÂü ÂZÛÜ PGí äPGÕöUí PGí ÁÚëâËí PG¹ÝÜí PGëò æÜ ìæàëË mëãUë PGí ÐëØí êó¸

æÜ ìæàëË éò ÂZÛÜ PGí äPGÕöUí PòG ÝýàëãUëò³ PGí æéïäí áò³ ìæä¹ß éò é¹ßìJÛØ áëáäë æèü 2006-07 PGí äòÉë ÝãUíÀëë ÝýìØæòÚÜ (æëìuëìXâPG) Pò (ÝóãUë é£wâë 2.1.21) áò³ ÃUì·äìÉØ êóU¸ ìÚé¹ßãU 2014 áò³ ãUëXâ ìæÛëÜ éàë PGëò ÝýSØîØ äëòPG ÃUÝPýGá éìáìØ Üò ÁÝÜí ìéDGëìãUçëò³ (26æí£ ìãUÝëòÓüU) áò³ æÜ ìæàëË mëãUë Úòâ ãUëìç PGëò ãUëñâ·ÓUí áò³ éò éáëâëòìÐØ PGãUÜò PGëò PGêUëU¸

âêU Ýëâë Ëâë Ùë ìPG ÂÜ ìéDGëìãUçëò³ PòG ßëæÐïÚ PG¹ÝÜí Üò Ü Øëò ãUëìç PGë éáëâëòÐÜ ãUëñâ·ÓUí áò³ éò ìPGâë ÁëóãU Ü êUí æÜ ìæàëË PG¹ÝÜí PGëò ÝïãUí ÁÚëâËí PGãU ãUêUë êóU¸ ÝîÜ:, æÜ ìæàëË PG¹ÝÜí éò ãUëñâ·ÓUí PGí ìæäì¹ßØ ÁÚëâËí ÝãU 9 ÝýìØçØ ÝýìØæèü PGí ÚãU éò yâëÐ PGí æéïäí PGãUØë êóU¸ 2010-11 éò 2014-15 ØPG PGí ÁæìÛ PòG ÚëóãUëÜ ÂZÛÜ äPGÕöUí PGí ÁëÝïìØü ÃUéPòG ÝýìØ ÝýëtØ

19

Âé ÂáëãUØí äPGÕöUí PòG ÁÜîáëòìÚØ ÁìSÙãU áï·â PòG ÁëÛëãU ÝãU 22 ÝýìØçØ ÝýìØæèü PGí ÚãU éò Ë×Üë PGí ËÂü¸

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2016 PGë ÝýìØæòÚÜ é£wâë 2 (éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGá)

38

ÁÚëâËí ØÙë ßPGëâë ãUëìç PGë ìææãU× ìܹÜë£ìPGØ ØëìäPGë áò³ ìÚÉëâë Ëâë êóU:

ØëìäPGë 2.1.5 (` ` ` ` PGãUëòÕöU)

PýGá é£0

æèü ÁÙ çòè æèü PòG ÚëóãUëÜ ÁëÝïìØü

PîGä æéïäí ËÂü/ éáëâëòìÐØ

ãUëìç

æéïäÜò âëòVâ çòè

yâëÐ PGí êUëìÜ

1 2010-11 4.39 5.29 9.68 6.05 3.63 0.33

2 2011-12 3.63 5.17 8.80 4.52 4.28 0.33

3 2012-13 4.28 4.87 9.15 4.33 4.82 0.39

4 2013-14 4.82 6.18 11.00 4.76 6.24 0.43

5 2014-15 6.24 5.79 12.03 0.02 12.01 0.56

PîGä 2.04

ØëìäPGë áò³ ÚçëüÇ ËÇ ìææãU× PGí Ðë£Î éò ÝØë ÎäØë êóU ìPG æèü 2010-11 áò³ ` 3.63 PGãUëòÕUö PGí æéïäí âëòVâ ãUëìç áëÎü 2015 áò³ ßÖUöPGãU ` 12.01 PGãëòÕöU êUëò ËÂü¸ ÂéPòG ÁìØìãUvØ æÜ ìæàëË mëãUë ÂZÛÜ PGí äPGÕöUí PòG ÝýàëãUëò³ PGí ìæä¹ß éò ÁÚëâËí PòG PGëãUuë ÃUvØ ÁæìÛ áò³ ` 2.04 PGãUëòÕUö PòG yâëÐ PGí êUëìÜ êîUÂü¸

Âé ÝýPGëãU äëòPG ÃUÝPýGá éìáìØ PGí ìéDGëìãUçëò³ PòG ßëæÐïÚ æÜ ìæàëË PGëò àîËØëÜ PGí ËÂü ãUëñâ·ÓUí PGí ãUëìç áò³ éò Âü£ÛÜ PGí äPGÕöUí PGí éáSØ ãUëìç PGëò éáëâëòìÐØ Ü PGãUÜò PòG PGëãU× ÃUvØ ÁæìÛ áò³ ` 2.04 PGãUëòÕöU PòG yâëÐ PGí êUëìÜ êîÂü¸

ÝýßJÛÜ Üò ßØëâë (ÁvØïßãU 2015) ìPG ÐÜ ÐëØíâ Àëò¼ëëò³ PGëò ÁëÝïìãUØ ÂüÛ£Ü PGí äPGÕöUí ÝãU êUëòÜò æëäò ìæ¬ëíâ ßëòÑ ØÙë êUëìÜ PòG é¹ßJÛ áò³ PG¹ÝÜí PGëò ÝØë Ùë¸ áëáäò PGëò ãUëXâ éãUPGëãU éìêUØ æÜ ìæàëË PòG éáÀë äòÉë ÝãUíÀëë mëãUë äËëÂü ËÂü ÁëÝì¬ëâëò³ PGëò àí ÃUÐëËãU PGãUØò êîUÇ ØBÝãUØë éò ãUÉë Ðë ãUêUë êóU¸ ÃU¬ëãU SæíPGëâü ÜêUí³ Ùë vâëò³ìPG æÜ ìæàëË éò Ýýëtâ ãUëìç PGëò äëòPG ÃUÝPýGá éìáìØ PGí ìéDGëìãUçëò³ PòG ÁÜîéëãU ãUëâñ·ÓUí áò³ éò éáëâëòìÐØ ìPGâë ÐëÜë ÎëìêUÇ Ùë¸

2.1.15 ìßãUëòÐë

ìßãUëòÐë PGí ìÜPGëéí ÇPG áêU¬æÝï×ü PGëâü êóU ØÙë ÂéPGí ìÜPGëéí PòG ìäÇ æÜ ìæàëË ìßãUëòÐë PòG äëñÓ÷Ué PGëò PG¹ÝÜí PòG éîÝîÚü PGãUØë êó¸ ÝýìØ ÁÜîàëË20 ÃUBÝëÚÜ PGëò ìæËØ ÃUBÝëÚÜ ìSÙìØ PGí Úçë ÂBâëìÚ PòG ÚðìcÓUËØ ìÜÛëüìãUØ ìPGâë ÐëØë êóU¸ ìßãUëòÐë PGí ìÜPGëéí PòG Á£PGÜ PòG ìäÇ ÝýBâòPG äëñÓU PGëò éáâ éïÎí Úí ÐëØí êóU¸ ìÜPGëéí ÝýìPGâë áò³ ØíÜ SØãU ÁÙëüØ Ë×Üë, DGéä PGí éóìÓ£UË ØÙë ìÜ:dæ× çëìáä êóU¸ Ë×Üë PGë PGëâü ÝýìØæèü 15 Üæ¹ßãU éò Áëã£Uà êUëòPGãU 31 ìÚé¹ßãU PGëò Ýï×ü êUëò ÐëÜë ÎëìêUǸ DGéä PGí éóìÓ£UË PGë PGëâü 15 DGãUæãUí éò ÝýëãU¹à PGãUPòG 15 áëÎü ØPG Ýï×ü êUëòÜë ÎëìêUÇ DGéä PGí éóìÓ£UË Pò ßëÚ ìßãUëòÐò PGí ìÜPGëéí PGë PGëâü 15 áëÎü éò ÝýëãU¹à êUëòPGãU 15 ÁvØïßãU PGëò Ô£UÕòU ØÙë 15 Üæ¹ßãU PGëò Ëáü SÙëÜëò³ ÝãU éáëtØ êUëò ÐëÜë ÎëìêUǸ

20

1000 yäòìÐÐ PGë ÇPG ÁÜîàëË êUëòØë êóU¸

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ÝýëtØ ìPGÇ ËÇ ãòUìÐÜ yäòìÐÐ, àîËØëÜ PGí ËÂü ãUëñâ·ÓUí, ÃUBÝëÚÜ PòG ìÜÛëüìãUØ äÀâ, ÝýëtØ ÃUBÝëÚÜ ØÙë 31 áëÎü 2015 ØPG éáëtØ ìæËØ 5 æèëòZ áò³ ìÜPGëéí á£ò PGáí (æÜ PGëâü áuÕUä ιßë PGëò ÏUëòÕöUPGãU) PòG ìææãU× PGëò ÝìãUìçcÓU 2.1.3 áò³ Úçëüâë Ëâë êóU¸

ÝìãUìçcÓU áò³ ìÚÉëÇ ËÇ ìææãU× éò ÝØë ÎäØë êóU ìPG 2.78 äëÉ ìvæ£ÓUä PòG äÀâ PòG ÝýìØ æëSØìæPG ìÜPGëéí 2.55 äëÉ ìvæ£ÓUä êîUÂü ìÐéPòG PGëãU× áëÎü 2015 PGëò éáëtØ ìæËØ Ýë£Î æèëòZ áò³ `11.9921 PGãUëòÕöU áï·â PòG 0.23 äëÉ ìvæ£ÓUä (6.77 ÝýìØçØ ØÙë 9.60 ÝýìØçØ PGí éíáë PòG àíØãU) ìßãUëòÐò PGë PGá ÃUBÝëÚÜ êîUÁë¸

PGìáâëò³ PòG PGëãU×ëò³ PGë äòÉë ÝãUíÀëë ìæÈäòè× ÚçëüØë êóU ìPG:

(i) ÁìÛPGØãU Àëò¼ëëò³ áò³ ìÜPGëéí PGò PGëâü 15 áëÎü PGí ìÜÛëüìãUØ ìØìÙ PòG SÙëÜ ÝãU ÁÝýóä

ÁëóãU áÂü áò³ ÝýëãU¹à êîUÇ ìÐéPòG PGëãU× ìÜPGëéí ÁæìÛ PGá êîUÂü¸

(ii) Ëáü Àëò¼ëëò³ PòG ìäÇ ìÜÛëüìãUØ äÀâ (ÝýìØ ÁÜîàëË 34 ØÙë 42 ìvæ£ÓUä) PòG ßíÎ ØÙë

æëSØìæPG ÃUBÝëÚÜ (32 ØÙë 39 ìvæ£ÓUä PòG ßíÎ) ÔUuÕòU SÙëÜëò³ Ðóéò ÎëóÝëä ØÙë

PîG·äï (36 ØÙë 47 ìvæ£ÓUä PòG ßíÎ) PòG ìäÇ ìÜÛëüìãUØ äÀâëò³ ØÙë ÝýìØ ÁÜîàëË

æëSØìæPG äÀâëò³ (42 ØÙë 49 ìvæ£ÓUä PòG ßíÎ) PGí ØîäÜë á£ò PGá Ùò¸ Âé ÝýPGëãU Ëáü

Àëò¼ëëò³ áò³, ÐêUë£ ÝãU éëáëJâ MGÝ éò ÔUuÕòU Àëò¼ëëò³ PGí ØîäÜë áò³ äÀâ/ÃUBÝëÚÜ ÁìÛPG êUëòÜò

ÎëìêUÇ Ùò, PGá ìÜPGëéí PòG PGëãU×ëò£ PòG ìäÇ Ðë£Î PGí ÁëæÈâPGØë êóU¸

(iii) æÜ PGëâü áuÕUä éîJÚãUÜËãU ØÙë Ûáüçëäë (Ëáü SÙëÜëò³ ÝãU) PòG äÀâ (36.25 Çæ£

42.49 ìvæ£ÓUä ÝýìØ ÁÜîàëË) æÜ PGëâü áuÕUä ÎëóÝëä (Ô£UÕòU SÙëÜëò³ ÝãU 46.73 ØÙë

48.16 ÝýìØ ìvæ£ÓUä ÝýìØ ÁÜîàëË) PGí ØîäÜë áò³ 2010-11 éò 2014-15 PGí ÁæìÛ

áò³ PGá ìÜÛëüìãUØ ìPGâò¸ æÜ PGëâü áuÕUä éîJÚãUÜËãU ØÙë Ûáüçëäë áò³ PGá ìPGâò Ëâò

äÀâëò³ PGëò àí ÝýëtØ ÜêUí£ ìPGâë Ðë éPGë ØÙë ÂéPòG PGëãU× 119 áëáäëò³ áò³ 1,686.09

ìvæ£ÓUä (10 ÝýìØçØ ØPG) PGí äÀâëò³ PGí ØîäÜë áò³ PGáí êîUÂü¸ ÂÜ PGìáâëò³ PGëò áëDG

PGãUÜò PòG ìäÇ ìÜÚòçPG (ÃU¬ëãU) éò ìéDGëìãUç ÂÜ PGëãU×ëò³ éìêUØ ìPG ÁìÛPG ßëìãUç (59

áëáäò), °ëìáPGëò³ PGí ØóÜëØí áò³ PGáí (3 áëáäò), ìßÜë ìPGéí PGëã× PòG (41 áëáäò)

ØÙë ÚòãUí éò DGéä PGí éóìÓ£UË (16 áëáäò) ÂBâëìÚ PòG ìäÇ PGí ËÂü Ùí ¸ ÂéPòG

ßëæÐïÚ ìÜÚòçPG (ÃU¬ëãU) Üò ìßÜë ìPGéí éBâëÝÜ PòG Âé PGáí PGë ÁìÛBâëË ÇPG

éëÛëãU× éò áëáäò PGí ØãUêU PGãU ìÚâë ìÐéPòG PGëãUuë æèü 2011 éò æèü 2015 PòG ÚëóãUëÜ

` 0.97 PGãUëòÕUö PGí êUëìÜ êîUÂü¸

2.1.16 ìßãUëòÐë Çæ£ ØëãUÝíÜ

2.1.16.1 ìßãUëòÐò PGë ìæÛëâÜ

PG¹ÝÜí PòG Ýëé ìßäëéÝîãU ÁëóãU ÜëêUÜ áò³ ìßãUëòÐë Çæ£ ØëãUÝíÜ PòG Úëò PGëãUÉëÜò êóU£ Ðëò ìPG æÜ ìæàëË mëãUë SÙëÜëJØìãUØ ìPGÇ ËÇ Ùò (1974)¸ ìßäëéÝîãU ØÙë ÜëêUÜ PòG PGëãUÉëÜëò³ PGí é£SÙëìÝØ 21

é¹ßìJÛØ æèëòZ PòG ÚëóãUëÜ ÝýßJÛÜ mëãUë ìÜÛëüìãUØ êUSØë£ØãU× PGíáØ PGëò äëËï PGãUPòG Ë×Üë PGí ËÂü ¸

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ÀëáØë PýGáç: 74,000 ìvæ£ÓUä ØÙë 37,000 ìvæ£ÓUä ÝýìØæèü êóU¸ ÂÜ PGëãUÉëÜëò³ áò³ ìßãUëòÐò PGëò ãUëä ØÙë ØëãUÝíÜ Øòä PòG MGÝ áò³ ìæÛëìâØ ìPGâë ÐëØë êóU¸ áëÎü 2015 PGëò éáëtØ ìæËØ Ýë£Î æèëòZ PGò ÚëóãUëÜ ìßãUëòÐò PòG é£éëÛÜ ØÙë ÚëòÜëò³ PGëãUÉëÜëò³ PGí ÀëáØë PòG ÃUÝâëòË PGë ìææãU× ìܹÜë£ìPGØ ØëìäPGë áò£ ìÚâë Ëâë êóU:

ØëìäPGë 2.1.6

æèü ìßãUëòÐë æ ØëãUÝíÜ PGëãUÉëÜë,ìßäëéÝîãU ìßãUëòÐë æ ØëãUÝíÜ PGëãUÉëÜë, ÜëêUÜ

é£SÙëìÝØ ÀëáØë (ìvæ£ÓUä áò£)

ìæÛëìâØ ìßãUëòÐë (ìvæ£ÓUä áò£)

ÀëáØë ÃUÝâëòË PGí ÝýìØçØØë

é£SÙëìÝØ ÀëáØë (ìvæ£ÓUä áò£)

ìæÛëìâØ ìßãUëòÐë (ìvæ£ÓUä áò£)

ÀëáØë ÃUÝâëòË PGí ÝýìØçØØë

2010-11 74,000 60,297.89 81.48 37,000 21,152.02 57.17

2011-12 74,000 28,026.73 37.87 37,000 16,407.93 44.35

2012-13 74,000 40,551.33 54.80 37,000 24,840.56 67.14

2013-14 74,000 47,157.26 63.73 37,000 20,193.10 54.58

2014-15 74,000 33,995.29 45.94 37,000 16,638.47 44.97

ÂÜ æèëòZ áò£ ÚëòÜëò³ PGëãUÉëÜëò³ PGí ÀëáØë PGë ÃUÝâëòË PGá ãUêUë¸ æÜ ìæàëË mëãUë PG¹ÝÜí PGëò ãòUìÐÜ yäòìÐÐ PòG Áëæ£ÓUÜ áò³ äËëØëãU ÌÓUëæ (2010-11 áò³ 15.16 äëÉ yäòìÐÐ éò 2014-15 áò³ 13.74 äëÉ) ÀëáØë PòG PGá ÃUÝâëòË PòG PGëãU× ãUêUë¸ PG¹ÝÜí Üò ÀëáØë PGë ÃUÝâëòË ßÖUöëÜò PòG ìäÇ æë£ìÏUØ yäòìÐÐ PGí é£wâë PGë Áëæ£ÓUÜ PGãUÜò êòUØî áëáäë æÜ ìæàëË PòG éáÀë ÜêUí³ ÃUÔUëâë¸

Üæ¹ßãU 2015 áò³ ÁëâëòìÐØ éáëÝÜ é¹áòäÜ PòG ÚëóãUëÜ ÝýߣRë ìÜÚòçPG Üò ÂÜ PGëãUÉëÜëò³ PGí ÝîãUëÜí áçíÜãUí PòG Áäëæë æÜ ìæàëË mëãUë PGá yäòìÐÐ PòG Áëæ£ÓUÜ áò³ PGáí PòG PGëãU×ëò³ PGëò ÀëáØë áò³ PGá ÃUÝâëòË PòG ìäÇ ìйáòÚëãU ÔUêUãUëâë¸

2.1.16.2 ÁìÛPG ìæÛëâÜ êUëìÜ

ìßãUëòÐë PGë ãUëä PòG MGÝ áò³ ìæÛëâÜ PGãUØò êîÇ ìßãUëòÐò æ ØëãUÝíÜ PGëãUÉëÜëò³ áò£ ìÜìÈÎØ ìæÛëâÜ êUëìÜ êUëòØí êóU¸ ÝýߣÛÜ Üò Âé ìæÛëâÜ êUëìÜ PGëò ìÜâ£ì¼ëØ PGãUÜò êòUØî PGëòÂü áëÜÚuÕU SÙëìÝØ ÜêUí³ ìPGÇ êóU£¸

ìßãUëòÐò æ ØëãUÝíÜ PGëãUÉëÜë, ìßäëéÝîãU PòG äòÉë ÝãUíÀëë ìæÈäòè× éò ÝØë ÎäØë êóU ìPG 2003-04 éò 2007-08 PGí ÁæìÛ PòG ÚëóãUëÜ ìæÛëâÜ êUëìÜ 6.35 ÝýìØçØ ØÙë 6.50 ÝýìØçØ PòG ßíÎ ãUêUí ÐßìPG 2012-13 éò 2014-15 PòG ÚëóãUëÜ ìæÛëâÜ êUëìÜ 6.51 ÝýìØçØ éò 7.05 ÝýìØçØ äËëØëãU ßÖöU ËÂü¸ 2003-04 éò 2007-08 PòG ÚëóãUëÜ ÝýëtØ PGí ËÂü 6.50 ÝýìØçØ PGí ÃUHÎØá ÝýìØçØØë éò ìæÛëâÜ êUëìÜ PGí ØîäÜë PGãUÜò ÝãU áëÎü 2015 PGëò éáëtØ ìæËØ Ýë£Î æèëòZ PòG ÚëóãUëÜ ` 35.82 äëÉ áï·â PòG 735 ìvæ£ÓUä ìßãUëòÐò PGí ÁìÛPG ìæÛëâÜ êUëìÜ êîUÂü Ùí Ðóéë ìPG ÝìãUìÈcÓU 2.1.4 áò³ ìÚÉëâë Ëâë êóU¸ ÝýßJÛÜ Üò Ü Øëò ìæÛëâÜ êUëìÜâëò³ PòG áëÜÚuÕU SÙëìÝØ ìPGÇ ÁëóãU Ü êUí Âé ÁìÛPG êUëìÜ PòG PGëãU×ëò£ PGí ÏUëÜßíÜ PGí ØëìPG àìæcâ áò Âé ÝãU ìÜâJ¼ë× ìPGâë Ðë éPòG¸

Üæ¹ßãU 2015 áò³ ÁëâëòìÐØ éáëÝÜ é¹áòäÜ PòG ÚëóãUëÜ ÝýߣRë ìÜÚòçPG Üò PGêë ìPG áëÜÚ£ÕUëò³ PGëò STëëìÝØ PGãUÜò PòG ìäÇ ÁëæÈâPG PGëãüUæëÂü çîMG PGí ÐëÇËí¸

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2.1.16.3 àÓ÷U˜ÔUí PòG Øòä PGí ÁìÛPG ÉÝØ PòG PGëãU× êUëìÜ

ìßäëéÝîãU PòG ìßãUëòÐò æ ØëãUÝíÜ PòG PGëãUÉëÜò áò³ ìßãUëòÐò PGëò ãUëä æ ØëãUÝíÜ PòG Øòä áò£ ìæÛëìâØ PGãUØò êîUÇ àÓ÷UÔUí PòG Øòä PGë ÝýâëòË ìPGâë ÐëØë êóU¸ ÁìàäòÉëò³ PGí Ðë£Î áò³ Ýëâë Ëâë êóU ìPG ÝýßJÛÜ Üò ìÝÏUäò ÁÜîàæ PòG ÁëÛëãU ÝãU àÓ÷UÔUí PòG Øòä PGí ÉÝØ PòG PGëòÂü àí áëÜÚuÕU SÙëìÝØ ÜêUí³ ìPGÇ êóU£ ØëìPG ÂéPGí ÉÝØ ÝãU ìÜâJ¼ë× ìPGâë Ðë éPòG¸ áëÎü 2015 PGëò éáëtØ ìæËØ Ýë£Î æèëòZ PòG ÚëóãUëÜ àÓ÷UÔUí PòG Øòä PGí ÉÝØ PGë ìææãU× ÝìãUìçcÓU 2.1.5 áò³ ìÚâë Ëâë êóU¸

ÝìãUìçcÓU áò³ ÚçëüÇ ËÇ ìææãU× éò ÝØë ÎäØë êóU ìPG æèü 2010-11, 2012-13 ØÙë 2013-14 PòG ÚëóãUëÜ àÓ÷UÔUí PòG Øòä PGí ÝýìØ ìvæ£ÓUä ÉÝØ 11 äíÓUãU éò PGá Ùí äòìPGÜ âêU æèü 2011-12 áò³ (11.47 äíÓUãU) ØÙë æèü 2014-15 áò³ (12.24 äíÓUãU) 11 äíÓUãU éò ÁìÛPG Ùí¸ PG¹ÝÜí mëãUë ìPGéí àí áëÜÚuÕU PòG ìÜÛëüìãUØ Ü PGãUÜò PòG PGëãU× ÁìÛPG ÉÝØ ÝãU êîUÂü êUëìÜ PGëò äòÉë ÝãUíÀëë áò³ ÜêUí³ Áë£PGë Ðë éPGë¸ ìDGãU àí, æèü 2008-09 PGò ÚëóãUëÜ êîUÂü 10.65 äíÓUãU PGí JâïÜØá ÉÝØ PGí ØîäÜë áò£ áëÎü 2015 PGëò éáëtØ ìæËØ Ýë£Î æèëòü£ PòG àÓ÷UÔUí PòG Øòä áò³ ` 44.43 äëÉ áï·â PòG 1,07,450 äíÓUãU PGí ÁìÛPG ÉÝØ êîUÂü¸

ÝýßJÛÜ Üò ßØëâë (ÁvØïßã 2015) ìPG âìÚ PGëãUÉëÜë ØíÜ ìçxÓUëò³ áò³ ÎäØë êóU Øëò Øòä PGí ÉÝØ PGá êUëòØí êóU äòìPGÜ âìÚ ìçxÓUëò³ PGí é£wâë PGá êUëòØí êóU Øëò DGãUÜóé Øòä PGí ÉÝØ áò£ æðìh êUëòØí êóU¸ äòÉë ÝãUíÀëë ÁæìÛ áò³ PGëãUÉëÜë ÇPG âë Úëò ìçxÓUëò³ áò³ Îäë ìÐéPòG PGëãU× Øòä PGí ÁìÛPG ÉÝØ êîUÂü¸ ÃU¬ëãU SæíPGëâü ÜêUí³ Ùë vâëò³ìPG ÝýßJÛÜ PGëò Øòä PGí ÉÝØ PòG áëÜÚuÕUëò£ PGë ìÜÛëüãU× ìçxÓUë£ò PGí é£wâë PGëò RâëÜ áò³ ãUÉØò êîUÇ PGãUÜë ÎëìêUÇ Ùë ØëìPG Øòä PGí ÉÝØ ÝãU ìÜ⣼ë× ìPGâë Ðë éPòG¸

2.1.17 ìPýGâë PGäëÝëò³ PGë ìæìæìÛPGãU×

PG¹ÝÜí Üò ÁÝÜò ìPýGâë PGäëÝëò³ PGëò ìæìæÛØë ÚòØò êîUÇ ÂÜáò³ ÂPGëò ÝâüÓUÜ ØÙë äPGÕöUí ÁëÛëìãUØ ÃUlëòËë£ò PGëò àí çëìáä ìPGâë êóU¸ äòÉë ÝãUíÀëë Ðë£Î áò³ Ýëâë Ëâë ìPG PG¹ÝÜí mëãUë ÂÜ ìPýGâë PGäëÝëò³ PGëò ÎäëÜò ÝãU ÝýëãU¹à éò êUí êUëìÜ êîUÂü êóU Ðóéë ìPG ÁëËò ÎÎëü PGí ËÂü êóU:

2.1.17.1 ÝýëPGðìØPG ÂPGëò ÝâüÓUÜ PóG¹Ý, ÜëãUPGuÕUë

ãUëXâ áò³ çëÜÚëãU ÂPGëò ÝâüÓUÜ PGí é£àëæÜë PGëò RâëÜ áò³ ãUÉØò êîUÇ PG¹ÝÜí Üò æèü 2009-10 PòG ÚëóãUëÜ ÛáëòãUí, ÜëãUPGuÕUë áò£ ` 47.63 äëÉ PGí PîGä äëËØ éò ÇPG ÝýëPðGìØPG PóG¹Ý (ÏU: äPGÕUöí PGí PîGÓUíãU ØÙë 10 Ø£ßï) PGë ìÜáëü× ìPGâë êóU¸ äòÉë ÝãUíÀëë Ðë£Î áò³ Ýëâë Ëâë ìPG PG¹ÝÜí Âé PóG¹Ý PGëò ÎäëÜò áò³ ÝýìØæèü êUëìÜ ÃUÔUë ãUêUí êóU¸ æèü 2010-11 áò³ ` 15.03 äëÉ PGí êUëìÜ 2013-14 áò³ ßÖöUPGãU ` 32.68 äëÉ êëò ËÂü ØÙë 2014-15 áò³ ÌÓUPGãU ` 27.21 äëÉ ãUêU ËÂü¸ ` 1.79 PGãUëòÕöU PòG PîGä µââ (æòØÜ ØÙë à¬ëëò³ ÝãU êîUÇ ` 0.91 PGãUëòÕöU éìêUØ) PòG ÝýìØ PG¹ÝÜí 2010-11 éò 2014–15 ØPG PGí ÁæìÛ áò³ PîGä

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` 0.59 PGãUëòÕöU êUí Áëâ ÁìÐüØ PGãU ÝëÂü Ðóéë ìPG ìÜ¹Ü ØëìäPGë áò³ Úçëüâë Ëâë êóU:

ØëìäPGë 2.1.7

ÃUvØ ØëìäPGë ÚçëüØí êóU ìPG 2010-11 éò 2014-15 ØPG PGí ÁæìÛ PòG ÚëóãUëÜ PîGä ` 1.20 PGãUëòÕöU PGí êUëìÜ êîUÂü¸ PóG¹Ý áò³ Úëò ÎëóPGíÚëãU, Úëò ÝëÓü ÓUëÂüá éDGëÂü æëäò ØÙë æëçãU yæëâÐ PòG ÝýìØ ÇPG ÇìãUâë ÝýßJÛPG, Úëò æÜ ãUÀëPG ØÙë ØíÜ ÎëóPGíÚëãU PGí ØóÜëØí PGãUÜë êUëìÜ PGë PGëãU× ãUêUë¸ ÂéPòG ÁìØìãUvØ ÃUìÎØ ÝýPGëãU PòG ÝýÎëãU PGí PGáí PòG PGëãU× àí PGá ÁìÛæëìéØë ãUêUí ìÐéPGí éíáë ÃUvØ ÁæìÛ áò 13.17 ØÙë 19.38 ÝýìØçØ PòG ßíÎ ãUêUí¸

ÝýßJÛÜ Üò ßØëâë (ÁvØïßãU 2015) ìPG ÁëóãU ÁëËëáí êUëìÜ PGëò ÓUëäÜò PòG ìäÇ ÂPGëÂü PGëò æÜ ìæàëË PòG éîÝîÚü PGãUÜò PGë ÝýSØëæ éìPýGâ MGÝ éò ìæÎëãUëÛíÜ Ùë¸

2.1.17.2 çáéí ìSÙØ äPGÕöUí ÁëÛëìãUØ ÃUlëòË

PG¹ÝÜí Üò æÜ ìæàëË éò ßÖöUÂü PGëâüçëäë ÂüPGëÂü, çáéí PGë SæëìáBæ ÐïÜ 2010, áò³ ËýêU× ìPGâë ØÙë ßÖUöÂü PGë PGëâü (xäëòã ÓUëÂäò³/ÝóÜìä£Ë ØÙë ßÖUöÂü PGí éëáËýí ÂBâëìÚ) éò çîMG ìPGâë ìéعßãU 2010¸ ßÖUöÂü PGë PGëá ìÜìæÚë PòG mëãUë ÇPG ÔòUPòGÚëãU PGëò éëó£Ýë Ëâë Ùë ìÐéPòG ÁJØüËØ PG¹ÝÜí mëãUë ÁëéÝëé PòG Àëò¼ëëò³ PòG SÙëÜíâ äëòËëò³ PGëò ØPüGé£ËØ ÚãUëò³ ÝãU éîìæÛëÇ£ ÃUÝäyÛ PGãUæëÂü ÐëÜí Ùí¸

2010-11 éò 2014-15 ØPG PGí ÁæìÛ áò³ ÃUlëòË PòG PGëâüÎëäÜ PGò ÝìãU×ëáëò³ PGëò ìܹÜë£ìPGØ ØëìäPGë áò³ ìÚÉëâë Ëâë êó:

ØëìäPGë 2.1.8

æèü ÝýBâÀë äëËØ22 PîGä µââ PîGä Áëâ êUëìÜ

(` äëÉ áò³) 2010-11 19.76 25.07 14.51 10.56

2011-12 35.94 46.41 33.46 12.95

2012-13 27.37 37.87 30.12 7.75

2013-14 24.81 35.81 22.32 13.49

2014-15 14.80 26.80 19.86 6.94

22

ÝýBâÀë áï·â áò³ PGHÎëáëä áÐÚïãUí, ìßÐäí ØÙë ìPGãUëÇ PòG ÝýàëãU àí çëìáä êó£U¸

æèü PîGä µââ PîGä Áëâ êUëìÜ ÔUêUãòU êîUÇ áòêUáëÜëò³ PGí é£wâë

ÁìÛæëìéØë PGí ÝýìØçØØë

(` äëÉ áò³) 2010-11 23.17 8.14 15.03 1,913 14.46

2011-12 34.38 12.08 22.30 1,816 14.06

2012-13 34.27 11.78 22.49 1,559 14.75

2013-14 45.76 13.08 32.68 1,605 13.17

2014-15 41.46 14.25 27.21 2,211 19.38

PîGä 179.04 59.33 119.71 9,104

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PîGä 122.68 171.96 120.27 51.69

ÄGÝãU ÚçëüÂü ËÂü ØëìäPGë éò ÝØë ÎäØë êóU ìPG ÂPGëÂü ÝýëãU¹à éò êUí êUëìÜ ÃUÔUë ãUêUí Ùí ÁëóãU áëÎü 2015 PGëò éáëtØ ìæËØ Ýë£Î æèëòZ PòG ÚëóãUëÜ ÂPGëÂü PGëò PîGä ` 51.69 äëÉ PGí êUëìÜ êîUÂü¸ êUëìÜâëò³ PGë áîwâ PGëãU× PGHÎò áëä PGí àëãí áë¼ëë áò³ ßãUßëÚí êUëòÜë Ùë Ðëò ìPG 36 ØÙë 60 ÝýìØçØ PòG ßíÎ ãUêUí¸ ÝýßJÛÜ Üò PGHÎò áëä PGí ßãUßëÚí PGëò ãUëòPGÜò PòG PGëòÂü áëÜÚuÕU SÙëìÝØ Üêí³ ìPGÇ ØÙë ßãUßëÚí PGí ÃUHÎ ÝýìØçØØë PòG PGëãU× ÂPGëÂü ÂéPGí ÝýBâÀë äëËØ PGí ÝïìØü PGãUÜò áò³ éÀëá ÜêUí³ Ùí¸

2.1.18 áRâSÙØë PòG áëáäò

ÔòUPòGÚëãUëò³ PòG éëÙ ìÜcÝëìÚØ áëÜPG PGãUëãU ìæäòÉ PòG ÉuÕU 27 PòG ÁÜîéëãU áRâSÙ PGí ìÜâîìvØ êòUØî ìææëìÚØ áëáäò ÝýßJÛ ìÜÚòçPG PGëò ÝýòìèØ ìPGÇ ÐëdzËò¸ éàí áëáäëò³ áò³ PG¹ÝÜí PòG ÁìÛPGëãUí áRâSÙ Ùò¸ äòÉë ÝãUíÀëë Ðë£Î áò³ Ýëâë Ëâë ìPG áRâSÙØë áëáäëò³ PòG ìÜÝÓUëãòU áò³ ÁéëáëJâ ìæä¹ß êîUÁë êóU ØÙë ÁìÛìÜ×üâ ãUëìç PGí æéïäí ÜêUí³ êîUÂü êóU Ðóéí ìPG ÁëËò ÎÎëü PGí ËÂü êóU¸

2.1.18.1 áRâSÙØë PòG áëáäëò³ PòG ìÜÝÓUëãòU áò³ ìæä¹ß

` 4.85 PGãUëòÕöU PòG PîGä 82 äì¹ßØ áëáäëò³ áò£ éò PòGæä Ýë£Î áëáäò (2011-12: 1 ØÙë 2014-15: 4) PG¹ÝÜí PòG ÝÀë áò³ ìÜì×üØ êîUÇ ØÙë ÂÜ áëáäëò³ PòG ÁJØËüýSØ ` 3.31 äëÉ PGí ãUëìç é¹ßìJÛØ ÔòUPòGÚëãUëò³ éò æéïäí ËÂü Ùí¸ ` 4.82 PGãUëòÕöU PGí ÁJØËýüSØ ãUëìç PòG çòè 77 áëáäò ØíÜ áêUíÜëò³ éò 13 æèëòZ ØPG PGí ÁæìÛ éò ìÜ×üâ êòUØî äì¹ßØ Ùò¸ ÂéPòG ÁìØìãUvØ PG¹ÝÜí Üò áëáäëò³ PGëò áRâSÙëò³ (ÝýßJÛ ìÜÚòçPG âë PGëâüPGëãUí ìÜÚòçPG âë ìÜÚòçPG) PòG áRâ ìæØãU× êòUØî PGëòÂü àí áëËüÚ¾çPGë ÜêUí³ ßÜëÂü Tëí¸ æÜ PGëâü áuÕUä, Rëáüçëäë PòG éëØ áëáäëò³ áò³, ìÐéáò³ ` 11.23 äëÉ PGí æéïäí ÁJØìÜüìêUØ Ùí, PG¹ÝÜí Üò ìßãUëòÐò PGí ìÜPGëéí PGëâü PòG Ýï×ü êUëòÜò PòG 487 éò 851 ìÚÜëò³ PòG ìæä¹ß23 éò áRâSÙëò³ PGí ìÜâîìvØ PGí (áëÎü 2015)¸

ÇPG éáâßh ØãUíPòG éò áëáäëò³ PGë ìÜÝÓUëãUë PGãUÜò áò³ ìæDGä ãUêUÜë ÇPG ìÎJØë PGë ìæcëâ êóU ìæçòcëØ: ÐßìPG éàí áëáäëò³ á£ò PG¹ÝÜí PòG ÁìÛPGëãUí êUí áRâSÙ Ùò¸ ÂÜáò£ éò ` 1.18 PGãUëòÕöU PGí æéïäí PGë ÇPG áëáäë ìéعßã 2006 éò ÝýßJÛ ìÜÚòçPG PòG éáÀë äì¹ßØ Ùë¸

Âé ÝýPGëãU áRâSÙØë PòG áëáäëò³ PGë ÇPG éáâßh ØãUíPòG éò ìÜÝÓUëãUë PGãUÜò áò³ ìæDGä ãUêUÜò PòG PGëãU× PG¹ÝÜí PGí ` 4.82 PGãUëòÕöU PGí ìÜìÛ ÁæMGh ãUêUí¸

ÝýßJÛÜ Üò ÝëìÓüUâëò³ mëãUë Úëæëò³/ÝýìØÚëæëò³ PGëò éáâ ÝãU ÝýSØîØ Ü PGãUÜò ØÙë ËæëêUëò³/ÁìÛævØëÁëò³ PGë ìÜÛëüìãUØ ìØìÙ PGëò ÃUÝìSÙØ Ü êUëòÜò PGëò ìæä¹ß PGë PGëãU× ßØëâë (ÁvØïßãU 2015)¸ ÃU¬ëãU SæíPGëâü ÜêUí³ Ùë vâëò³ìPG áRâSÙëò³ mëãUë, Ðëò ìPG PG¹ÝÜí PòG êUí ÁìÛPGëãUí Ùò, ÁÝÜò ìæ¬ëíâ ìêUØëò³ PGí éîãUÀëë êòUØî PGÔUëòãU éáâ éïÎí PGëò ÁÝÜëPGãU ìæä¹ß PGëò ÓUëäë Ðë éPGØë Ùë¸

2.1.18.2 ÁìÛìÜ×üâ ãUëìç PGëò æéïä Ü PGãUÜë

23

ÎëãU áëáäëò³ áò³ 487 ìÚÜëò³ PGë ØÙë ÎëãU áëáäëò³ áò³ 851 ìÚÜëò³ PGë ìæä¹ß ¸

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ìßãUëòÐò éò PGá ìÜPGëéí éò é¹ßìJÛØ ` 6.98 äëÉ PGí æéïäí PòG ÁJØüËýSØ æÜ PGëâü áuÕUä ìçáäë áò³ Úëò áëáäëò³ áò³ áÂü ØÙë ÐïÜ 2003 áò³ ÔòUPòGÚëãUëò³ Üò áRâSÙëò³ PòG ìÜ×üâ PòG ìæMGh ÚíæëÜí áîPGÚáò ÚëâãU ìPGǸ é¹ßìJÛØ Jâëâëäâëò³ Üò ÇPG áëáäò áò³ ÔòPòGÚëãU PòG áîPGÚáò PGëò ìÚé¹ßãU 2013 áò³ ÉëìãUÐ PGãU ìÚâë ØÙë ÚïéãòU áîPGÚáò³ áò³ ÝëÓUíü PGëò éîÜæëÂü PGë ÁæéãU ÚòØò êîUÇ ìéعßãU 2009 áò³ áëáäò PGëò ÝîÜìæüÎëãU êòUØî áRâSÙ PGëò æëìÝé àòÐ ìÚâë Ùë¸ Âé áîPGÚáò£ PGëò ÝîÜ: áRâSÙ Üò Üæ¹ßãU 2014 áò³ PG¹ÝÜí PGò ÝÀë áò³ ìÜ×íüØ PGãU ìÚâë¸ ÂéPòG ÝÈÎëØ÷ PG¹ÝÜí Üò ` 6.98 äëÉ PGí æéïäí êòUØî PGëòÂü àí Ýýâëé ÜêUí£ ìPGâë (áÂü 2015)¸ 2.1.19 °ëá-çìvØ PGí ØóÜëØí

2.1.19.1 PG¹ÝÜí PòG ËóãU-PGëâüãUØ PGáüÎëìãUâëò³ PGëò æòØÜ ÁëóãU áÐÚïãUí PGë àîËØëÜ

äëòPG ÃUÝPýGá éìáìØ Üò æèü 2006-07 PòG ìäÇ àëãUØ PòG ìÜ⣼ëPG Çæ£ áêUëäòÉëÝãUíÀëPG PòG ÝýìØæòÚÜ (ÝóãUë 2.1.32) ÝãU 8 ìÚé¹ßãU 2014 PGëò ìæÛëÜ éàë PòG éáÀë ÝýSØîØ ÁÝÜò 26 æò³ ÝýìØæòÚÜ áò³ ìéDGëìãUç PGí êóU ìPG PG¹ÝÜí SÓUëDG ãUëXâ éãUPGëãU PòG Ýëé SÙëÂü ÁëÛëãU ÝãU ìÜâîvØ ÜêUí£ êUëò éPGØò, ØÙëìÝ, Ðß PGàí àí PGáüÎëìãUâëò³ PGí ìæìçcÓU áë£Ë ÝýëtØ êUëò, PG¹ÝÜí ÃUÜPGëò ÃUÝäyÛ PGãUæë PGãU éPGØí êóU ÝãUJØî SÙëÂü ÁëÛëãU ÝãU ÜêUí£¸

âêU ÚòÉë Ëâë ìPG PG¹ÝÜí Üò ÂÜ ìéDGëìãUçëò³ PGë ÁÜîÝëäÜ ÜêUí£ ìPGâë ÁëóãU PG¹ÝÜí PòG éëØ PGáüÎëãUí (Úëò ìÜÐí éêUëâPG, ÇPG æìãUcÔU ÁëçîìäìÝPG, ÇPG PGìÜcÔU éêUëâPG, Úëò ÎÝãUëéí ÁëóãU ÇPG ÎëóPGíÚëãU) ìêUáëÎä ÝýÚòç éìÎæëäâ PòG Ýëé ìÝÏUäò Üëó áêUíÜëò³ éò 16 æèëòZ éò àí ÁìÛPG éáâ éò PGëâüãUØ êóU£ ÁëóãU PG¹ÝÜí ÃUÜPòG æòØÜ ÁëóãU à¬ëëò³ PGí ÁÚëâËí ÃUÜPGí ØóÜëØí PGí ìØìÙ éò ìÜâìáØ MGÝ éò PGãU ãUêUí Ùí ¸ ÂÜ ØóÜëØ PGáüÎëìãUâëò³ PGí °ëò×í áò³ PGáí PòG ßëæÐïÚ àí âêU ØóÜëØí PGí ËÂü êóU ¸

PG¹ÝÜí Üò ÝïæëòüvØ ìéDGëìãUçëò³ PòG ÁÜîéëãU ÂÜ PGáüÎëìãUâëò³ PGí æëÝéí êòUØî PGëòÂü éîÛëãUëBáPG PGëãUüæëÂü ÜêUí£ PGí ÁëóãU ÁËS©Ø 1998 éò áëÎü 2015 PòG ÚëóãUëÜ ` 1.73 PGãUëòÕöU PGí ãUëìç PòG æòØÜ PGë àîËØëÜ ìPGâë¸

ÝýߣRëÜ Üò ßØëâë (ÁvØïßãU 2015) ìPG PG¹ÝÜí áëÜÜíâ æÜ á£¼ëí, ÁìØìãUvØ áîwâ éìÎæ (æÜ), áîwâ é£éÚíâ éìÎæ (æÜ), Ðëò ìPG PG¹ÝÜí PòG ìÜÚòçPG ÁëóãU éáSØ MGÝ éò ìÜ×ëüâPG ÝýëìÛPGëãUí êó£U, PòG PGëâëüäâ PòG ìäÇ PGáüÎëãUí ØóÜëØ PGãU éPGØí êó¸ ÃU¬ëãU SæíPGëâü ÜêUí£ Ùë vâëò£ìPG ØóÜëìØâë£ äëòPG ÃUÝPýGá éìáìØ PGí ÃUvØ ìéDGëìãUçëò³ PòG ÃU·ä£ÌÜ PGãU PòG êUëò ãUêUí Ùí¸

2.1.20 Áë£ØìãUPG ìÜ⣼ë×

Áë£ØìãUPG ìÜ⣼ë×G ÇPG ÁëæÈâPG ÝýߣÛPGíâ éëÛÜ êóU ÁëóãU ÇPG é£SÙë PòG ÝýߣÛÜ mëãUë ÂéPòG PGëâëüò³ PòG ÁÜîçëìéØ ÁëóãU PîGçäØëÝïæüPG é£ÎëäÜ PGëò éîìÜìÈÎØ PGãUØò êîUÇ ÝýߣÛÜ PòG äÀâëò³ PGí ÝýëìtØ áò³ éêUëâØë êòUØî ÁÝÜëÂü éàí ÝhìØâë£ ÁëóãU Ýý×ëìäâë£ Âéáò³ éì¹áìäØ êóU£ ÁëóãU ÜíìØâëò³ PGë ÝëäÜ, ÛëòÉëÛÕUöí Çæ£ ËäìØâëò³ PGë ÝØë äËëÜë Çæ³ ìÜæëãU×, äòÉë ÁìàäòÉëò³ PGí éBâØë ÁëóãU Ýï×üØë ÁëóãU ìæÈæéÜíâ ìæ¬ëíâ éïÎÜë PGëò éáâëòìÎØ MGÝ éò ØóâëãU PGãUÜë àí Âéáò³ çëìáä êóU¸ ÇPG Ýï×üØâë SÝcÓU ÁÜî°ëæ× Ýý×ëäí ÁëóãU ÝýߣÛÜ éïÎÜë Ýý×ëäí, é£ËÔUÜ áò³ é¹ß£ìÛØ ÝýëìÛPGëãU

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PGëò éáâëòìÎØ, ÝâëütØ ÁëóãU éÓUíPG éïÎÜë ÃUÝäyÛ PGãUëÜò êòØî Ýý×ëäí PGí áëóÐïÚËí PGëò ÚçëüØë êóU¸

äòÉëÝãUíÀëë áò³ Ýëâë Ëâë ìPG Áë£ØìãUPG ìÜ⣼ë× Ýý×ëäí Àëí× Ùí ÁëóãU ÂéPGëò éîÚðÖöU PGãUÜò PGí ÁëæÈâPGØë Tëí Ðëò ìPG ìܹÜìäìÉØ ÃUÚëêUãU×ëò³ éò SÝcÓU êUëò ÐëÇËë:

2.1.20.1 ÝýߣÛÜ éïÎÜë Ýý×ëäí

Áë£ØìãUPG ìÜ⣼ë× Ýý×ëäí PGëò éîÚðÖöU PGãUÜò PGí ÚðìcÓU éò, PG¹ÝÜí Üò ÁÝÜí éàí âïìÜÓUëò³ áò³ ÓóUäí éëñxÓUæòâãU äËëÜò PGë ìÜ×üâ ìäâë (ÐïÜ 2010) ¸ âêU PGëâü áóééü ìêUá ÝýëñÕUvÓòUìæÓUí £SÓUíÓU÷âïÓU ÁëñDG ÇÐîPòGçÜ PGëò ìéعßãU 2010 áò³ ` 55.39 äëÉ PòG ìäÇ, PGëá ìÚÇ ÐëÜò PGí ìØìÙ éò ÏU: áêUíÜò áò³ Ýï×ü PGãUÜò PGí ÁæìÛ PòG éëÙ ìÚâë Ëâë Ùë ¸ PGëá Úëò ÎãU×ëò³ áò³ Ýï×ü êUëòÜë Ùë ¸ ÝýÙá ÎãU× áò³ DGáü PGëò 25 SÙëÜëò³ ÝãU éëñxÓUæòâãU äËëÜò ÁëóãU ÝýBâòPG SÙëÜ ÝãU Úëò µâìvØâëò³ PGëò 18 ìÚÜëò³ PòG ìäÇ ÝýìçÀë× ÝýÚëÜ PGãUÜò PòG ÁìØìãUvØ Ýë£Î SÙëÜëò³ ÝãU ÏU: áêUíÜëò³ PòG ìäÇ Áë£PGÕöUëò£ PGí ÝýìæìcÓU PGë PGëâü PGãUÜë Ùë¸ ØBÝÈÎëØ÷ DGáü PGëò ÚïéãòU ÎãU× áò³ áëñÕUâïäëò³ PGëò MGìÎ PòG ÁÜîMGÝ ßÜëÜò, áîwâëäâ ÁëóãU âïìÜÓU SØãU ÝãU Áë£PGÕöUëò³ PGë ÇPGíPGãU× ÁëóãU é£Èäòè× PGãUÜë Tëë¸

âêU ÚòÉë Ëâë ìPG DGáü Üò ÝêUäë ÎãU× Ýï×ü PGãU ìäâë Ùë ØÙë ` 23.41 äëÉ µââ PGãUÜò PòG ßëÚ 25 SÙëÜëò³ ÝãU ÝýBâòPG ÝãU Úëò µâìvØâëò³ PGëò ÝýìçÀë× ÝýÚëÜ ìPGâë, ÝãUJØî ÚïéãUë ÎãU× Ýï×ü PGãUÜò áò³ ìæDGä ãUêUí¸ PG¹ÝÜí Üò éáÑëóØò PGëò ãUg PGãUÜò PòG SÙëÜ ÝãU DGáü PòG PGáüÎëìãUâëò³ PGëò Áë£PGÕöUë ÝýìæìcÓU PGë PGëâü ìéعßãU 2012 ØPG ÐëãUí ãUÉÜò ìÚâë âlìÝ ÏU: áêUíÜò PGë ìÜÛëüìãUØ éáâ áëÎü 2011 áò³ éáëtØ êUëò Ëâë Ùë¸ ÁÝýóä 2011 éò ìéعßãU 2012 ØPG PGí ÁæìÛ PòG ÚëóãUëÜ PG¹ÝÜí Üò DGáü PGëò ` 55.47 äëÉ Áë£PGÕöUë ÝýìæìcÓU PGëâü PòG ìäÇ ìÚÇ Ðëò ìPG 18 ìÚÜëò³ PòG ÝýìçÀë× ÝýëtØ 50 PGáüÎëìãUâëò³ éò PGãUæëâë Ðë éPGØë Ùë ¸ ÂéPòG ÁìØìãUvØ, ÚïéãUë ÎãU× Ýï×ü Ü êUëòÜò PòG PGëãU× éëñxÓUæòâãU ìæPGìéØ PGãUÜò/PGáüÎëìãUâëò³ PGëò ÝýìçÀë× ÚòÜò PGë áîwâ ÃUÚ÷ÚòÈâ ` 78.88 äëÉ PGë ÉÎü PGãUÜò PòG ßëÚ àí ÁÝýëtâ ãUêUë Ùë¸

2.1.20.2 ìÜâá-ÝîìSØPGë PGëò ÁlØÜ Ü PGãUÜë

æØüáëÜ ìÜâá-ÝîìSØPGë ÁÙëüØ ÂáëãUØí äPGÕUöí PòG ìÜPGëéí PGëâü ÁëóãU ìêUáPGëcÔU ìßPýGí PòGJ«ý PòG PGëâüPGäëÝëò³ PòG ìäÇ ìÜÚòüç ÁëóãU Ýý×ëäí ßêîUØ ÝêUäò 1988 áò³ ßÜëÂü ËÂü Ùí, 2003 áò³ ßÜí ìßãUëòÐë ìÜPGëéí PGí ìÜâá-ÝîìSØPGë ÁëóãU äòÉë Ýý×ëäí ìÜâá-ÝîìSØPGë PGë éáâ-éáâ ÝãU ÐëãUí éàí áêU¬æÝï×ü ìÜÚòüçëò³ PGëò éì¹áìäØ PGãUØò êîUÇ ÁlØÜíPGãU× ÜêUí³ ìPGâë Ëâë¸

2.1.20.3 ãUëòPGÕöU ßêUí PòG ãUÉãUÉëæ áò³ PGìáâë£

ãUëòPGÕöU ßêUí PòG ãUÉãUÉëæ êòUØî ìêUáëÎä ÝýÚòç éëáëJâ ìæ¬ëíâ ìÜâáëò³ áò³ Úí ËÂü Ýý×ëäí PGë ÁÜîéãU× PG¹ÝÜí PGí ìPGéí àí âïìÜÓU mëãUë ÜêUí£ ìPGâë Ðë ãUêUë Ùë¸

ìßãUëòÐë Çæ£ ØëãUÝíÜ DóGvÓþUí ìßäëéÝîãU áò³ ÇPG êUí µâìvØ PGëò ãUëòPGìÕöUâë ÁëóãU äòÉëPGëãU ÚëòÜëò³ PòG PGëâüàëãU éëó£Ýò ËÇ Ùò¸ ãUëòPGÕUö ßêUí áò³ ÁëæÈâPGØëÜîéëãU ÚóìÜPG ÁëÛëãU ÝãU PGí ËÂü ÝýìæìcÓUâëò³ PGëò Ýýáëì×Ø PGãUÜò áò³ ÁëêUãU× Çæ£ é£ìæØãU× ÁìÛPGëãUí àí ìæDGä ãUêUë¸ Âé é£Úàü áò³ ìÜÛëüìãUØ ìÚçë-ìÜÚòüçëò³ PGë ÝëäÜ Ü êUëòÜò PòG PGëãU×, äòÉëÝãUíÀëë Üò ãUëòPGìÕöUâë Ðëò ìPG äòÉëPGëãU PGë

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PGëâüàëãU zëí ÃUÔUë ãUêUë Ùë, mëãUë ` 1.60 äëÉ24 PòG ãUëòPGÕöU PòG ÚîìæüìÜâëòÐÜ PGëò ÝPGÕUöë¸ Âéò £ìËØ ìPGâò ÐëÜò ÝãU é¹ß£ìÛØ PGáüÎëãUí Üò âêU ãUëìç ØPGãUíßÜ Úëò éëä ÁÝÜò Ýëé ãUÉÜò PòG ÝÈÎëØ÷ 25 áÂü 2015 PGëò Ðáë PGãUæë Úí¸

ÂéPòG ÁìØìãUvØ, Âéí PGáüÎëãUí Üò æèü 2013-14 ÁëóãU 2014-15 PòG ÚëóãUëÜ é£SæíPðGìØâëò³/éáìÙüØ ÚSØëæòÐëò³ PòG ìßÜë ` 1.92 äëÉ PòG ìæìàJÜ ÁìËýá, àîËØëÜ DóGvÓþUí PòG PGáüÎëìãUâëò³/ìÜÐí ÝëìÓüUâëòZ PGëò àí ìÚǸ äòÉëÝãUíÀëë ìÓUtÝ×í ÐëãUí PGãUÜò PòG ÝÈÎëØ âlìÝ ÂéPòG ìäÇ PGëâëòü¬ëãU é£SæíPðGìØ äò äí ËÂü Ùí ÝãUJØî ÁìàäòÉëò³ PòG Áàëæ áò³ ÂÜ ÁìËýáëò³ PGí æéïäí ÁëóãU àîËØëÜëò³ PGí æóÛØë éBâëìÝØ ÜêUí³ PGí Ðë éPGí¸

2.1.20.4 Áë£ØìãUPG äòÉëÝãUíÀëë

PG¹ÝÜí PòG Ýëé ÝðÙPG÷ Áë£ØìãUPG äòÉëÝãUíÀëë é£àëË ÜêUí³ Ùë ¸ Áë£ØìãUPG äòÉëÝãUíÀëë éÜÚí äòÉëPGëãU PGí DGáëòü³ mëãUë æëìèüPG ÁëÛëãU ÝãU PGí Ðë ãUêUí Ùí ¸ PG¹ÝÜí Üò PGëòÂü Áë£ØìãUPG äòÉëÝãUíÀëë ìÜâá-ÝîìSØPGë/ìÚçë-ìÜÚòüç ÜêUí£ ßÜëÇ Ùò ¸ Áë£ØìãUPG äòÉëÝãUíÀëPGëò³ mëãUë ÐëãUí ÝýìØæòÚÜëò³ áò³ éëó£Ýò êîUÇ PGëâü PGë PGëâü-Àëò¼ë ÝìãUPGì·ÝØ ÜêUí£ Ùë ÂéPòG ÁìØìãUvØ Áë£ØìãUPG äòÉëÝãUíÀëë ÝýìØæòÚÜ ìÜÚòçPG á£ÕUä PGëò ÝýSØîØ ÜêUí£ ìPGâë Ðë ãUêUë Ùë¸

2.1.20.5 Ýýß£Û éïÎÜë Ýý×ëäí PòG áï·âë£PGÜ Ø£¼ë PGë Áàëæ

PG¹ÝÜí áò³ ÝìãUÎëäÜ PòG ìæìàJÜ SØãUëò³ ÝãU ìæìàJÜ ËìØìæìÛâëò³ PGë áï·âë£PGÜ Ø£¼ë ÃUÝäyÛ ÜêUí£ Ùë Ðëò ìPG ìÜì¹ÜäìÉØ éò SÝcÓU êUëò ÐëÇËë:

• PG¹ÝÜí PòG ßÐÓUíâ ÁëPGäÜ PòG éëÙ æëSØìæPG ìæ¬ëíâ Áë£PGÕöUëò³ PGëò ÂPGëÂü-æëãU,

ìPýGâëPGäëÝ æëãU ØîäÜë PGãUÜò êòUØî PGëòÂü Ýý×ëäí ÜêUí£ Ùí ¸

• ÂPGëÂüâëò³ éò ÝýëtØ éïÎÜë PòG ÁëÛëãU ÝãU é£PGìäØ áëìéPG ÝýËìØ Áë£PGÕòUö ìÜÚòçPG á£ÕUä PGëò

ÝýSØîØ ìPGÇ Ðë ãUêòU Ùò ìÐÜéò äëñÓU-æëãU ìÜcÝëÚÜ PGë áï·âë£PGÜ é£àæ ÜêUí³ Ùë ¸

• Àëò¼ë áò³ ÂáëãUØí äPGÕUöí PGëò °ëò×íPGãU× PGãUÜò PGí Çòéí PGëòÂü Ýý×ëäí ÜêUí³ Ùí ìÐé ÝýPGëãU éò

âêU ìßPýGí PòGJ«ýëò³ áò³ ßòÎí Ðë ãUêUí Ùí ¸

• PG¹ÝÜí Üò äòÉë PóGÕUãU Üêí³ ßÜëâë, ØëìPG ßòêUØãU ìæ¬ëíâ ìÜ⣼ëuë PGãUÜò êòUØî ÝýBâòPG ÂPGëÂü/

PGëâëüäâ áò³ âëòVâ äòÉëPGëãU ìÜâîvØ êUëò¸ Âééò æëìèüPG äòÉëò³ PGëò ßÜëÜò áò³ àí ÚòãUí êîUÂü¸

DGäSæMGÝ, PG¹ÝÜí PòG æëìèüPG äòÉò Úëò éò ØíÜ æèëòZ ØPG ìÝÏUäò PGÂü æèëòü áò³ ßPGëâë ãUêòUU¸

Ýýàëæçëäí áï·âë£PGÜ Ø£¼ë PòG Áàëæ áò³, ÝýߣÛÜ ÁëæÈâPG éîÛëãUëBáPG PGëãüUæëÂü PòG ìäÇ ÃUÔUëÇ ËÇ PGÚáëò³ PGë PG¹ÝÜí PòG PGëâüPGäëÝëò³ ÝãU Ýýàëæ PGë ìÜÛëüã× PGãUÜò PGí ìSÙìØ áò³ ÜêUí³ Ùë¸

2.1.21 ìÜËìáØ çëéÜ

24

` 20,000 PGë ÚîìæüìÜâëòÐÜ 31.05.2013 PGëò, ` 10,000 PGë 31.07.2013 PGëò, ` 1,30,000 PGë 31.08.2013 PGëò¸

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ìÜËìáØ çëéÜ ÇPG Çòéí Ýý×ëäí êóU ìÐéPòG mëãUë çòâãUÛëãUPGëò³ ÁëóãU ÁJâ ìêUØPGëìãUâëò³ PòG °ëòcÔU ìêUØ áò³ ÁìÛPGëìÛPG ÝëãUÚìçüØë, ßòêUØãU ÁëóãU éáâ ÝãU ìæ¬ëíâ éïÎÜë éîìÜìÈÎØ PGãUØò êîUÇ ÝýߣÛÜ mëãUë PG¹ÝÜí ìÜÚòüìçØ ÁëóãU ìÜâ£ì¼ëØ êUëòØí êóU ¸ 31 áëÎü 2015 PGëò ìÜÚòçPG áuÕUä áò³ 15 ìÜÚòçPG Ùò ìÐéáò³ 7 éãUPGëãUí ìÜÚòçPG ØÙë PG¹ÝÜí PòG ÁRâÀë ÁëóãU ÃUÝëRâÀë éìêUØ 8 ËóãU éãUPGëãUí ìÜÚòçPG çëìáä Ùò¸

Âé é£Úàü áò³ ìܹÜìäìÉØ PGìáâë£ ÚòÉí ËÂü:

• 2011-15 PòG ÚëóãUëÜ êîUÂü 22 ßóÔUPGëò³ áò³ éò 15 ßóÔUPGëò³ áò³ ìæ¬ëíâ ìæàëË PòG ÜëìáØ

µâìvØ ÃUÝìSÙØ ÜêUí³ Ùò ¸

• PG¹ÝÜí é£çëòÛÜ ÁìÛìÜâá, 2013 PòG ÝýëæÛëÜëÜîéëãU (i)ßÐÓU ÝýSØëæ, (ii) éòæë

éìáìØ ØÙë (iii) áï·â ìÜÛëüãU× éìáìØ êòUØî ËìÔUØ ÃUÝ-éìáìØâëò³ PòG STëëÂü ìãUPGëñÕüU PòG

ìäÇ ÇòÐò³ÕUë ÝòÝãU, éÚSâëò³ PGí ÃUÝìSÙìØ Ý£ìÐPGë ÁëóãU ìáÜÓU ßîPG ßÜëÂü æ ÁÜîãìUÀëØ

ÜêUí³ PGí Ëâí¸

• ΣïìPG Ýýß£Û ìÜÚòçPG ìÜÚòçPG-á³ÕUä PGë ÇPG ÜëìáØ µâìvØ êóU Ðëò ìPG PG¹ÝÜí PGë

ÝýߣRëÜ ÁëóãU ìÜÚòçPG-á£ÕUä PòG ìÜ×üâëò³ PGëò PGëâëüìJæØ PGãUØë êó, ÁØ: ÃUéPGë PGëâüPGëä

ÇPG ÃUìÎØ ÁæìÛ PòG ìäÇ êUëòÜë ÎëìêUÇ ¸ 2011-15 PGí ÁæìÛ PòG ÚëóãUëÜ, PG¹ÝÜí áò³

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PGãUÜë ÎëìêUÇ ÁëóãU ìæÛëâÜ êUëìÜ ÁëóãU àÓ÷UÔUí PòG Øòä PGí wëÝØ PòG ìäÇ áëÜPG Øâ PGãUÜò

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ÃUÝãUëòvØ ìßJÚîÁëò£ éò éãUPGëãU PGëò ÁËSØ 2015 áò³ ÁæËØ PGãUæëâë Ëâë Ùë; ÃUÜPGë ÃU¬ëãU ÝýØíìÀëØ

Ùë (ìÚé¹ßãUU 2015)¸

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2.2 ìêUáëÎä ÝýÚòç ãUëXâ ìælîØ ßëòÕüU ìäìáÓòUÕU PòG ÃUHÎ Óò³UçÜ/ìÜ¹Ü Óò³çÜ ìßìä£Ë ìéSÓUá PGí éïÎÜë ÝýëólëòìËPGí äòÉëÝãUíÀëë

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éïÎÜë ÝýëólëòìËPGí ÝóPòGÐ Ðëò ÃUÝâëòË êòUØî ÓUÜüPGíU ÁëÛëãU ÝãU 90 ÝýìØçØ ÁÜîÚëÜ éìêUØ BæìãUØ ÄGÐëü ìæPGëé Çæ£ éîÛëãU PGëâüPýGá PòG Á£ØËüØ ìÚâë Ëâë Ùë (áÂü 2006), ÁÝýóä 2008 ØPG Ýï×ü ìPGâë ÐëÜë Ùë, ØÙëìÝ âêU Áàí ØPG PGëâëüJæâÜ ÁÛíÜ Ùë (áëÎü 2015) ¸ Âé ßíÎ BæìãUØ ÄGÐëü ìæPGëé Çæ£ éîÛëãU PGëâüPýGá PGëò áëÎü 2009 áò³ ß£Ú PGãU ìÚâë Ëâë Ùë ÁëóãU ß£Ú ìPGÇ ÐëÜò éò Ýïæü PG¹ÝÜí áë¼ë ` 3.22 PGãUëòÕöU PGë µââ PGãU éPGí ØÙë àëãUØ éãUPGëãU éò ` 4.71 PGãUëòÕöU ãUëìç PGë ÁÜîÚëÜ ÝýëtØ PGãUÜò éò æ£ìÎØ ãUêUí ¸ ÂéPòG ÁìØìãUvØ Ýï×üØë áò³ ìæä¹ß êòUØî D áü ` 1.32 PGãUëòÕöU PòG ÝìãUéáëÝÜ ÜîPGéëÜ PGë àîËØëÜ PGãUÜò PòG ìäÇ Ã¬ëãUÚëâí Ùí, äòìPGÜ PG¹ÝÜí Üò áë¼ë ` 0.55 PGãUëòÕöU PGí æéïäí PGí, ìÐéPòG ÝìãU×ëáSæMGÝ ` 0.77 PGãUëòÕöU PGí Á·Ý-æéïäí êîUÂü ¸

{ÝìãUHÏòUÚ 2.2.5 (i) Çæ£ 2.2.5 (iv)}

ìßìä£Ë éëxÓUæòâãU áò³ 45 áëáäëò³ áò³ ÃUÝàëòvØëÁëò³ PGë áëSÓUãU ÕUëÓUë ËäØ àãÜò PòG PGëãU× ÃUHÎ æëò·ÓòUÐ ÁëÝïìØü ÏïUÓU PòG MGÝ áò³ ` 40.63 äëÉ PòG ÁSæíPGëâü à¬ëò PGí ÁÚëâËí êîUÂü¸

{ÝìãUHÏòUÚ 2.2.5 (iii)}

µâëÝëãU ìÜâáëæäí ßÜëÜò áò³ PGìáâëò³ PòG ÝìãU×ëáSæMGÝ ÃUÝàëòvØëÁëò³ éò ìæìàJÜ ÄGÐëü ÝýàëãUëò³ PGí ËóãU-æéïäí, Á·Ý-æéïäí ØÙë ËäØ ìÜÛëüãU× PòG PGëãU× ` 5.26 PGãUëòÕöU PGí ãUëÐSæ êUëìÜ êîUÂü ¸

{ÝìãUHÏòUÚ 2.2.6 (i), 2.2.6 (iii) Çæ£ 2.2.6 (iv)}

éáSØ ìælîØ ÃUÝ-á£ÕUäëò³ áò³ ÇtäíPòGçÜ éëxÓUæòâãU PòG PGëâëüJæâÜ áò³ ìæä¹ß PòG ÝìãU×ëáSæMGÝ àí áëÜæíâ ÝýìPýGâë PòG áëRâá éò Ü ÝPGÕòöU ÐëÜò/Ë×Üë áò³ ¼ëîìÓUâëò³ PòG PGëãU× ÃUÝàëòvØëÁëò³ éò ìæä¹ß àîËØëÜ ÁìÛàëãU, PGá æëò·ÓòUÐ ÁëÝïìØü ÁìÛàëãU ØÙë áë£Ë ÝýàëãUëò³ PGí ËóãU-æéïäí/Á·Ý æéïäí PòG PGëãU×U ` 2.48 PGãUëòÕöU PGí ãUëÐSæ êUëìÜ àí êîUÂü

{ÝìãUHÏòUÚ 2.2.10 (ii) (PG éò Ë)}

2.2.1 ÝìãUÎâ

ÃUHÎ Óò³çÜ/ìÜ¹Ü Óò³UçÜ ÃUÝàëòvØë ìßìä£Ë PòG PG¹tâïÓUãíPGãU× êòØî ìêUáëÎä ÝýÚòç ãUëXâ ìælîØ ßëòÕüU ìäìáÓòUÕU (PG¹ÝÜí) Üò 2005 éò Ýïæü Ýï×ü ìPGÇ ËÇ “PG¹tâïÓUãU áëSÓUãU täëñÜ” PòG DòGÐ-¸ ØÙë ¸¸ PòG Á£ØËüØ ` 1.26 PGãUëòÕöU PGë µââ ìPGâë Ùë ¸ ìéSÓUá PGë éïÎÜë ÝýëólëòìËPGí

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äòÉëÝãUíÀëë ÝýìØæòÚÜ 31 áëÎü 2006 PGëò éáëtØ æèü PòG ìäÇ ìÜâJ¼ëPG-áêUëäòÉëÝãUíÀëPG PòG ÝýìØæòÚÜ áò³ éì¹áìäØ ìPGâë Ëâë Ùë (é£Úàü ÝìãUHÏòUÚ 3.3)¸ ÂéPòG ÃU¬ëãUæØíü ÄGÐëü ìßäëò³ Çæ£ æëì×ìXâPG êUëìÜâëò³ PGë éêUí ìÜÛëüãU× éîìÜìÈÎØ PGãUÜò, ãUëÐSæ ÃUÚ÷ËýêU× ØÙë ËýëêUPG é¹ß£Û éîÛëãUÜò PòG ìäÇ PG¹ÝÜí Üò BæìãUØ ÄGÐëü ìæPGëé Çæ£ éîÛëãU PGëâüPýGá PòG Á£ØËüØ ìßìä£Ë, ãUëòPGÕUö é£ËýêU×, ËýëêUPG ìçPGëâØ ìÜæëãU×, ÄGÐëü äòÉëPGãU×, äëòÕU ÝýæëêU ØÙë ÜòÓUæPüG ìæÈäòè× Ðóéí ËìØìæìÛâëò³ PòG PG¹tâïÓUãíUPGãU× êòUØî ÇPG ÜæíÜ éïÎÜë ÝýëólëòìËPGí ÁÜîÝýâëòË ìæPGìéØ PGãUÜò PGë ìÜÈÎâ ìPGâë ¸ PG¹ÝÜí Üò é¹Ýï×ü ØJ¼ë ÇPGíPGãU× ØÙë ìçáäë áò³ ÕUëÓUë ßòé PòGJ«ý éìêUØ “ìßìä£Ë PG¹tâïÓUãUíPGãU× ØÙë ÝýßJÛÜ éïÎÜë ØJ¼ë” êòUØî ` 23.22 PGãUëòÕöU PGë ÇPG Üâë éïÎÜë Çæ£ ÝýëólëòìËPGí ÝóPòGÐ ÃUÝàëòË êòUØî ÓUÜüPGí ÁëÛëãU ÝãU áóéÐü ÇÎ.éí.Çä. ÂJDGëò ìéSÓUá ìäìáÓòUÕ, ÜëòÇÕUë PGëò ìÚâë (áÂü 2006) ¸ ÝóPòGÐ PGëò ÝîÜ: PGëâü Àëò¼ë áò³ ÝìãUæØüÜ PòG PGëãU× ` 30.51 PGãUëòÕöU ØPG ßÖUöë ìÚâë Ëâë Ùë (ìÚé¹ßãU 2009)¸ Áëæ£ÓUÜ PòG ÁÜîéëãU é£Ýï×ü ÝóPòGÐ PGëò ÁÝýóä 2008 ØPG Ýï×ü ìPGâë ÐëÜë Ùë, ØÙëìÝ, âêU áëÎü 2015 ØPG PGëâëüJæâÜ ÁÛíÜ Ùë ¸

2.2.2 ìßìä£Ë éëxÓUæòâëãU PGí ÝýáîÉ ìæçòèØëÇ£

ÇÎ.éí.Çä. mëãUë ßêîUÃUÝàëòvØë ÁëæÈâPGØëÁëò³ PòG ÁJØËüØ DýGJÓU ÇJÕU ÓïUä PòG MGÝ áò³ ßóPG ÇJÕU ØÙë Âü.Çä.Ýí. éëxÓU ÝãU ÁëóãòUPGä 10 Ðí ÝãU ìßìä£Ë éñëxÓUæòâãU ìæPGìéØ ìPGâë Ëâë ¸ ÕUëÓUë ÇJÓUþí ØÙë ìßäëò³ PGí ìÝý£ìÓ£UË D í·ÕU ÂPGëÂâëò³ mëãUë PGí Ðë ãUêUí Ùí ÐßìPG ìßäëò³ PGëò ØóâëãU PGãUÜò PGë PGëâü Çæ£ ÁëñÜäëÂÜ ÃUÝàëòvØë ìçPGëâØëò³ PGë ìÜæëãU× ÇÎ.éí.Çä mëãUë PG¹ÝÜí PòG ìçáäë ìSÙØ ÕUëÓUë PòGJ«ý ÝãU ìPGâë Ðë ãUêUë Ùë¸

ÃUÝàëòvØëÁëò³ PòG áëìéPG ìßäëò³ PGëò ØóâëãU PGãUÜò PòG ÁìØìãUvØ ãUëÐSæ PòG äòÉëPGãU× ØÙë ÃUÜPGëò ÝýëìtØâë£ ÐëãUí PGãUÜò PòG ìäÇ Ø£¼ë ÝýPGì·ÝØ ìPGâë Ëâë êóU¸ ÕUëÓUë ÂÜÝîÓU PGë PGëâü é¹ß£ìÛØ ìælîØ ÃUÝ-á£ÕUä PòG ÝÚÜëìáØ SÓUëD mëãUë êUëÙ éò ìPGâë ÐëØë êóU¸

2.2.3 äòÉëÝãUíÀëë PGë Àëò¼ë

ÃUHÎ Óò³UçÜ / ìÜ¹Ü Óò³UçÜ ìßìä£Ë éñëxÓUæòâãU PGí äòÉëÝãUíÀëë Ø£¼ë ìæPGëé, éñëxÓUæòâãU PòG PGëâëüJæâÜ ØÙë ÇtäíPòGçÜ ìÜ⣼ë×ëò³ PGëò Áëæð¬ë PGãUØí êóU ÁëóãU âêU äòÉëÝãUíÀëë âëÚðìHÏUPG MGÝ éò ÎâìÜØ PG¹ÝÜí PòG PîGä 124 ìælîØ ÃUÝ-áuÕUäëò³ áò³ éò 21 ìælîØ ÃUÝ-á£ÕUäëò³, 12 áò³ éò ØíÜ25 PòGJ«ýíâ ìßìä£Ë éó·é ØÙë ìÜËá PGëâëüäâ ìSÙØ éïÎÜë Çæ£ ÝýëólëòìËPGí éóä PòG ÁÝýóä 2010 éò áëÎü 2015 PGí ÁæìÛ éò é¹ß£ìÛØ ÕUëÓUë/ÁìàäòÉëò³ PòG ìÜãUíÀë× mëãUë é£ÎëìäØ PGí ËÂü Ùí¸ äòwëëÝãUíÀëë áÂü-ÐïÜ 2015 PòG áRâ PGí ËÂü Ùí¸

2.2.4 äòÉëÝãUíÀëë ìÜcPGèü

éïÎÜë Çæ£ ÝýëólëòìËPGí ÝóPòGÐ PòG PGëâëüJæâÜ ØÙë ìßìä£Ë éñëxÓUæòâãU PGí PGëâüÝý×ëäí PGí äòÉëÝãUíÀëë é£æíÀëë ìܹÜæØ÷ êóU:

2.2.5 Ø£¼ë ÁìàËýêU× ØÙë PGëâëüJæâÜ

25

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éîÝîÚüËí PòG ÁÜîéëãU PG¹tâïÓUãUíPGãU× PGëâüPýGá éáSØ éìPüGäëò³ PòG PòGæä ÈëêUãUí á£ÕUäëò³ áò³ PGëâëüìJæØ ìPGâë ÐëÜë Ùë¸

éïÎÜë ÝýëólëòìËPGí éóä PòG ÝýÛëÜ PòG MGÝ áò³ ÁÛíÀë× ÁìàâJØë PG¹tâïÓUãUíPGãU× PòG PGëâëüJæâÜ PòG ìäÇ ÃU¬ëãUÚëâí êóU¸ PG¹ÝÜí áò³ Âé é¹ß£Û áò³ ìÜ×üâ äòÜò PòG ìäÇ ÝÚëÜîPýGá ìÜ¹Ü ÝýPGëãU éò Ùë:

ÁëPðGìØ 2.2.1 ìÜ×üâ äòÜò PòG ìäÇ ÝÚëÜîPýGá

ÜæíÜ ÇtäíPòGçÜ PòG PGëâëüJæâÜ PòG ìäÇ ìæìàJÜ ÃUÝâëòvØë éáïêUëò³ éò éáëìæcÓU PGëòÂü éáìÝüØ ÝìãUâëòÐÜë ÝýߣÛÜ ÓUíá ÜêUí£ ßÜëÂü ËÂü Ùí ¸

(i) PGëâëüJæâÜ áò³ ìæä¹ß

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àëãUØ éãUPGëãU mëãUë 2002 ØÙë 2003 PòG ÚëóãUëÜ ãUëXâ áò³ éáSØ 12 ÝìãUÎëäÜ éìPüGäëò³ PòG ìäÇ BæìãUØ Ä Ðëü ìæPGëé Çæ£ éîÛëãU PGëâüPýGá PòG Á£ØËüØ PG¹tâïÓUãU áëSÓUãU täëÜ PGëò SæíPðGìØ Úí ËÂü ¸ SæíPðGØ SPGíá áò³ PG¹tâïÓUãUíPGãU× ìßìä£Ë PòG ìäÇ 90 ÝýìØçØ ÁÜîÚëÜ éìêUØ ` 8.45 PGãUëòÕöU PGë ÝýëæÛëÜ Ùë¸

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Ýï×üØë PòG 12 áêUíÜëò³ PòG ÝÈÎëØ÷ Ýï×ü ìPGâë ÐëÜë Ùë ¸ 10 ìælîØ ÃUÝ-á£ÕUäëò³ áò³ ÁËSØ 2008 áò³ ÜæíÜ ÇtäíPòGçÜ ÁëãU¹à PGí ËÂü Ùí ÁëóãU ÝóPòGÐ PòG Á£ØËüØ PîGä 132 ìælîØ ÃUÝ-á£ÕUäëò³ PòG ÝýìØ 124 ìælîØ ÃUÝ-áuÕöUäëò³ áò³ ÂéPGë ìæSØëãU áëÎü 2015 ØPG ìPGâë Ëâë ¸ ÝìãUâëòÐÜë Áàí ØPG PGëâëüJæâÜëÛíÜ Ùí (áëÎü 2015) ÁëóãU ìælîØ ìßä Áë£ìçPG MGÝ éò Âé éñëxÓUæòâãU ÝãU, Áë£ìçPG MGÝ éò ÝîãUëÜò éñëxÓUæòâãU ÝãU ØÙë Áë£ìçPG MGÝ éò êUëÙ éò ßÜëÇ Ðë ãUêòU Ùò ¸ ÁìÛìÜ×üâ PòG éáâ éáSØ ÝóPòGÐ PGëò BæìãUØ ÄÐëü ìæPGëé Çæ£ éîÛëãU PGëâüPýGá PGí ÝìãUÎëäÜ ÁæìÛ PòG àíØãU ÁÙëüØ ÁÝýóä 2008 ØPG Ýï×ü ìPGÇ ÐëÜò PGí âëòÐÜë Ùí ¸ äòÉëÝãUíÀëë áò³ Ýëâë Ëâë (áÂü 2015) ìPG ÇÎ.éí.Çä Üò ÝóPòGÐ PGë àëË-¸ (ìçáäë éìPüGä) 28 áêUíÜëò³ PòG ìæä¹ß éò ÁËSØ 2009 áò³ Ýï×ü ìPGâë Ùë ÁëóãU é£ìæÚë PGë àëË-¸¸ ÁËSØ 2010 (àëË-¸ PGí Ýï×üØë PòG 12 áêUíÜò ßëÚ) ØPG Ýï×ü ìPGâë ÐëÜë Ùë ØÙë Ðëò Áß ØPG ÁÝï×ü Ùë (áëÎü 2015) ¸ Áàí ØPG áë¼ë 60 ÝýìØçØ ÃUÝàëòvØë SPGíá PòG Á£ØËüØ äëÇ Ðë éPòG Ùò Ðóéë ìPG ìÜ¹Ü ØëìäPGë éò SÝcÓU êóU:

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(i v) ÁëÝïìØü PGëòÕU 2009 PGí ÁÜîÚòç é£wâë 7.1.2 PòG ÁÜîéëãU âìÚ ÃUÝàëòvØë ìßä áò³ ÃUì·äìÉØ Úòâ ìØìÙ PòG ÝÈÎëØ÷ 15 ìÚÜëò³ PòG àíØãU ìælîØ ìßä PGí ãUëìç àãUÜò áò³ ÁéD ä ãUêUØë êóU, Øëò ÃUÝàëòvØë PGë PGÜóvçÜ ÁSÙëâí MGÝ éò PGëÓU ìÚâë ÐëâòËë¸ ØBÝÈÎëØ÷ âìÚ ÃUÝãUëòvØ ÎïPG ÁëËëáí ÏU: áêUíÜëò³ ØPG ÐëãUí ãUêUØí êóU, Øß PGÜóvçÜ SÙëâí MGÝ éò PGëÓU ìÚâë ÐëâòËë¸ äòÉëÝãUíÀëë áò³ Ýëâë Ëâë ìPG ÁSÙëâí ìÕUSPGÜóvçÜ ÁëÚòç37 Çæ£ SÙëâí ÐëãUí PGãUÜò PGí ÝýìPýGâë PGëD í ä¹ßí Ùí ìÐéáò³ éëØ ÎãU× Ùò ØÙë ÁÝòìÀëØ ÁëÚòç ìÜPGëäÜò éò ÝêUäò ìéSÓUá áò³ ßêîUØ éëãUí ÝýìæìcÓUâë£ PGãUÜí êUëòØí Ùí ¸ êUáÜò Ýëâë ìPG Ä Ðëü ìßäëò³ PGí Úòâ ìØìÙ ÁëóãU ÃUéPòG ìäÇ ÝýëtØ æëSØìæPG àîËØëÜ Ðëò ìPG ÇtäíPòGçÜ PòG ÁJâ áëñÕUâïäëò³ áò³ ÃUÝäyÛ êóU PGëò ÐëòÕöUPGãU ÝýìPýGâë PGëò SæÎëìäØ ìPGâë Ðë éPGØë Ùë¸

2.2.8 éïÎÜë ÝýëólëòìËPGí éîãUÀëë

éïÎÜë Çæ£ ÝýëólëòìËPGí äòÉëÝãUíÀëë é£æíÀëë (áÂü-ÐïÜ 2015) Üò Úçëüâë ìPG ÜáïÜë Ðë£Î ìPGÇ ËÇ 21 ìælîØ ÃUÝ á£ÕUäëò³ áò³ ÝýìØcÔUëìÝØ ìéSÓUá PGí éîãUÀëë ÝãU ÃUìÎØ RâëÜ ÜêUí³ ìÚâë Ëâë Ùë ØÙë

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ÃUéPGë ÁÝâëütØ Çvéóé ìÜâJ¼ë× PòG PGëãU× ÁÜëìÛPðGØ ÃUÝâëòË ìPGâë Ðë éPGØë Ùë¸ PîGÏU ÃUhãU× ÜíÎò ìÚÇ ËÇ êóU:

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ÕUëäò Ðë éPGØò êóU£¸ ìælîØ ÃUÝ á£ÕUä – II, ÜëêUÜ PòG Á£ØËüØ ÇPG áëáäò áò³ éêUëâPG PGëâüPGëãUí ÁìàâJØë PGí ÁëÂü0ÕUí0 Çæ£ ÝëéæÕüU PGë ÝýâëòË PGãUPòG ` 3.70 äëÉ PGë ËßÜ ìPGâë Ëâë Ðëò éëÉ PGëò ßë£ÓUÜò PòG ÎäÜ PGëò £ìËØ PGãUØë êóU¸

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(iii) áíÓUãUëò³ éò ÕUëÄGÜäëòÕU ìPGÇ ËÇ áíÓUãU ãUíìÕ£UË â£¼ë ÕUëÓUë PGëò ÕUëÓUë PòGJ«ý, ìçáäë PGëò é£ÎëìãUØ ìPGÇ ÐëÜò éò ÝêUäò ìælîØ ÃUÝá£ÕUä / éí.ßí.éí. áò³ ÓòUvSÓU DGëÂüä áò³ ÝìãUæìØüØ PGãUÜë êëòUØë êóU ìÐéáò³ é£ÎëäÜ âë êUSØÀëòÝ çëìáä êóU¸ áëÜæíâ é£ÎëäÜ PGí âêU ÝýìPýGâë áíÓUãU ãUíìÕ£UË â£¼ëëò£ PòG ÃUÝâëòË ØÙë ìßìä£Ë ÇtäíPòGçÜ PòG éæüãU áò³ ÕUëÓUë ÁÝäëòÕU PGãUÜò ÝãU BæìãUØ ìælîØ ìæPGëé Çæ£ éîÛëãU PGëâüPýGá PòG ìÚçë-ìÜÚòüçëò³ PGí

ÁÜîÝëäÜë áò³ ÜêUí³ êóU¸ éí.ßí.éí. / ìælîØ ÃUÝá£ÕUä áò³ ÕUëÓUë PGò ÓòUvSÓU DGëÂüä áò³ ÝìãUæØüÜ éò ìælîØ ìßäëò³ PòG éðÐÜ éò Ýïæü ÕUëÓUë áò³ DòGãUßÚä PGë ÐëòìÉá ãUêUØë êóU¸

2.2.9 µâëÝëãU ìÜãJØãUØë âëòÐÜë

ìßìä£Ë Ýý×ëäí ÇPG áêU¬æÝï×ü Ýý×ëäí êóU vâëò³ìPG PG¹ÝÜí PòG ãUëÐSæ ÃUÚ÷ËýêU× Ýã UÂéPGë éíÛë Ýýàëæ êóU¸ ìPGéí àí ÝýìØPïGä WëÓUÜë ÁÙæë ÁëÝÚë PòG áëáäò áò³ âìÚ ÃUÝàëòvØëÁëò³ PòG ìßä éáâ ÝãU ÜêUí³ ìÜPGëäò ÐëØò êó£U ÁÙæë ËäØ ìÜPGëäò ÐëØò êó£U Øëò PG¹ÝÜí PGí Áëâ PGëDGí êUÚ ØPG ÝýàëìæØ êUëò éPGØí êóU ØÙë ÃUÝàëvØëÁëò³ PGëò PGëDGí ÁéîìæÛë àí êUëò éPGØí êóU¸ ÁØ: âêU PG¹ÝÜí PòG ìäÇ ÁëæÈâPG êóU ìPG ÇPG ÁHÏòU éò ÝýäòìwëØ ÁëÝÚë ÝîÜ:ÝýëìtØ Çæ£ µâëÝëãU ìÜãUJØãUØë âëòÐÜë PGëâëüìJæØ êUëò ØëìPG ìPGéí àí ÁëÝÚë PòG áëáäò áò³ éïÎÜë é£éëÛÜ ÀëáØë зÚ-éò -Ð·Ú ÝîÜ: Îëäï PGí Ðë éPòG¸

âêU Ýëâë Ëâë ìPG PG¹ÝÜí Üò ÁÝÜë ÕUëÓUë PòGJ«ý ìçáäë áò³ ØÙë ÕUëÓUë ÝîÜ:ÝýëìtØ PòGJ«ý Ýë£æÓUë áò³ SÙëìÝØ ìPGâë Ùë¸ âò ÚëòÜëò³ PòGJ«ý ìêUáëÎä ÝýÚòç PòG ìäÇ æóìÈæPG ìééìáPG ÁëÝÚë ìÜÛëüãU× PGëâüPýGá áóÝ PòG ÁÜîéëãU ÇPG êUí ìééìáPG ÐëòÜ (ÐëòÜ IV) áò³ ìSÙØ êó£U¸ ÁØ: ÚëòÜëò³ PòGJ«ýëò³ PGëò ÇPG êUí ìééìáPG ÐëòÜ áò³ SÙëìÝØ PGãUÜò éò ÕUëÓUë ÝîÜ:ÝýëìtØ PòGJ«ý PGí SÙëÝÜë ÝãU ` 10.36 PGãUëòÕUö PGë µââ PGãUÜò PòG ßëÚ àí µâëÝëãU PòG Ë£àíãU ìæÌÓUÜ PòG ÐëòìÉá PGí ˹àíãUØë PGëò ÃUìÎØ MGÝ éò PGá ÜêUí³ ìPGâë Ëâë¸

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ÂéPòG ÁìØìãUvØ, âêU àí Ýëâë Ëâë Ùë ìPG ÔòUPòGÚëãUU PGëò ìÚÇ ËÇ ìæìÜÚòüçëò³/ÁëæÈâPGØëÁëò³ PòG ÁÜîéëãU éëxÓUæòâã PGëò ÝýáîÉ éëÂÓU ÝãU éáSØ ÇtäíPòGçÜ ØÙë ÕUëÓUë PòG ìäÇ 15 ìáÜÓU éò PGá éáâ ÝãU ìãUPGæãUí tæë£ÂÓU ÁëyÐòìvÓUæ38 PGë ÁÜîãUÀë× PGãUÜë ÎëìêÇ ÁëóãU ìæìàJÜ ÇtäíPòGçÜëò³ Ðóéò áíÓUãUí³Ë, ìßìä£Ë Çæ£ é£ËýêU×, ÜæíÜ PGÜóvçÜ, ìÕUSPGÜóvçÜ, áíÓUãU ÕUëÓUë ÇvæíìÐçÜ ÂBâëìÚ Pò ìäÇ ìãUPGæãUí ÓUëÂüá ÁëyÐòìvÓUæ39 ÏU: éò 36 Ì£ÓUëò PòG áRâ Ùë¸

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2.2.10 ìæìæÛ

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(ii) PGëâëüJæâÜ áò³ ìæä¹ß PòG ÝìãU×ëá

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3.2.4 ìéSÓUá áò³ é£àìãUØ ÚãUëò³ PGëò Ýýáëì×Ø PGãUÜò PGë PGëòÂü ÚSØëæòÐí Ýýáë× Ü êUëòÜë

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3.2.5 ÎëóPGíÚëãU/ËëòÚëá Ýëä PGí ØóÜëØí Ü êUëòÜë

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ÁëæÈâPG éïÎÜë PòG é£PG·ëÜ áò³ ìæDGä êUëòÜò PòG PGëãU×, PG¹ÝÜí áëÎü 2014 éò ÁÝýóä 2015 PGí ÁæìÛ PòG ÚëóãUëÜ PGá PGíáØ ÝãU ßòÎò Ëâò ìéäò³ÕUãUëò£ PòG Á£ØãU áï·â PòG ` 20.00 äëÉ Â£ìÕUâÜ ÁëWâä PGëÝëòüã»UçÜ ìäìáÓòUÕU éò æéïä ÜêUí³ PGãU éPGí¸

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3.2.7 ÃUÝàëòvØëÁëò³ éò Á£ØãU äëËØ Ü æéïäÜë

àëãUØ éãUPGëãU Üò ÝýìØ ÃUÝzëëòvØë éìyéÕUí ÝýëtØ ìéäò³ÕUãUëò³ PGí é£wâë Øâ PGãUÜò PGë ìÜ×üâ ¼ìéعßãU 2012½ ìäâë ÁëóãU £ìÕUâÜ ÁëWâä PGëÝëòüã»UçÜ ìäìáÓòUÕU PGëò PGëòÓUë ÁæìÛ Øîã£UØ Ýýàëæ éò Ýýëã£Uà PGãUÜò PòG ìÜÚòüç ìÚǸ ØÚÜîéëãU, £ìÕUâÜ ÁëWâä PGëÝëòüã»UçÜ ìäìáÓòUÕU Üò ìÜ×üâ ìäâë ¼ìéعßã U2012½ ìPG 14 ìéعßãU 2012 éò ËóãU ÌãòUäï ÏïUÓU ÝýëtØ ÃUÝàëòvØëÁëò³ PGëò PòGæä ØíÜ éìyéÕUí âîvØ ìéäò£ÕUãU ìÚÇ ÐëÜò ÎëìêUÇ ÁëóãU ÂéPòG ÁìØìãUvØ ÁëóãU ÁìÛPG ìéäò³ÕUãU ìßÜë

éìyéÕUí æëäò ìéäò³ÕUãUëò³ PGí PGíáØëò³ PGí ÚãUëò³ ÝãU ÐëãUí PGãUÜò Ùò¸ ØÙëìÝ, ìßÜë éìyéÕUí ÝýëtØ ìéäò³ÕUãUëò³ PòG é¹ß£Û áò³ Úãò³U éïðìÎØ ÜêUí³ PGí Ùí¸ ÝìãU×ëáSæMGÝ, âêU ìÜ×üâ ìäâë Ëâë Ùë ìPG ØíÜ éò ÁìÛPG ìéäò³ÕUãëò³U PGí ÁëÝïìØü ÃUÜéò é£UçëòìÛØ PGíáØëò³ PGí ÝýëìtØ PòG ÝÈÎëØ÷ Á£ØãU áï·â PòG àîËØëÜ PGí æÎÜßhØë PòG ÝýëtØ PGãUÜò PòG ÝÈÎëØ÷ PGí ÐëÇËí¸

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3.3.1 ÝìãUÎâ

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3.3.2 éëáËýí ÝýߣÛÜ

éëáËýí Ýýß£Û PGí äëËØ, à£ÕUëãU× PGëò ìÜ⣼ë× PGãUÜò ÁëóãU éêUí SÙëÜ ÝãU éêUí éáâ áò³ éëáËýí PGëò ÃUÝäyÛ PGãUëÜë, JâïÜØá à£ÕUëãU× äëËØ PòG éëÙ éîìÜìÈÎØ PGãUÜò PGí ÚðìcÓU éò éëáËýí ÁëÚëÜëò³ PGí âëòÐÜë, ÝýëÝ× ÁëóãU ÃUÝâëòË PGí ÇPG ÇPGíPG`Ø ÝhìØ éëáËýí ÝýߣÛÜ êó ¸

31 áëÎü 2014 PGëò éáëtØ ØíÜ æèëòZ PòG ÚëóãUëÜ ìælîØíâ áíÓUãUëò£, SÓUíä ÓîUßîäãU ɹßëò³, ìæØãU× ÓþUë£éDGëáüãUëò³ ÁëóãU P£GÕUvÓUãUëò³ ÂBâëìÚ PGí ÉãUíÚ/ ÉÝØ PGë ìææãU× ÝìãUìçcÓU 3.1 áò³ ìÚâë Ëâë êóU¸ ÝìãUìçcÓU éò âêU ÚòÉë Ðë éPGØë êóU ìPG ÝýBâòPG æèü PòG Á£Ø áò³ SÓUëñPG é¹ßìJRëØ æèëòZ PòG Ýë£Î éò

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2013-14 15.69 141.48 125.79 802

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ãUÜãUëò£ Üò 70,000 ÎìäØ Ì£ÓUëò³ PGëò Ýï×ü PGãU ìäâë êóU ÁëóãU ÃUÜPGí áïä MGÝãòUÉë ÁëóãU ÛëØîPGáü ÉBá êUëò ÎîPGë êóU, Úëò ÁìØìãUvØ ãUÜãU ÉãUíÚÜò PGë ìÜ×üâ ìäâë¸ àëãUØ êòUæí ÂäóìvÓþUPG ìäìáÓòUÕU ÓUíá Üò àí Ðë£Î PòG ÚëóãUëÜ ØíÜ ÁìØìãUvØ ãUÜãUëò³ áò³ éò Úëò ãUÜãUëò³ PGëò áîãU¹áØ âëòVâ ÜêUí³ Ýëâë¸ ØÚÜîéëãU,

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2011-12 PòG ìäÇ Àëò¼ëíâ ÂPGëÂüâëò³ éò ÝýëtØ 9 áíÓUãU ä¹ßò 14,580 SÓUíä ÓîUßîäãU ɹßëò³ PGí

ÁëæÈâPGØë PòG ÝýìØ, PG¹ÝÜí Üò 12,200 SÓUíä ÓîUßîäãU ɹßëò³ PòG ìäÇ à£ÕUëãU PýGâ éìáìØ éò ÁÜîáGëòÚÜ ÝýëtØ êUëòÜò PòG ÝÈÎëØ~ ÃUJêUí£ ìÜâá æ çØëò³Z ÝãU 40 ÝýìØçØ ÁìØìãUvØ áë¼ëë PòG ìäÇ ÁëÚòç ÐëãUí PGãUÜò PòG ìæPG·Ý PòG éëÙ ìÜìæÚëÁëò³ ¼áÂü 2011½ PGëò Éëòäë Ëâë¸ ØÙëìÝ, ÁëÝïìØü ÁëÚòç Çä-1 Qáü ¼áóééü ìУÚä £ÕUSÓþUíÐ, ìêUéëãU½ PGëò 5,540 SÓUíä ÓîUßîäãU ɹßëò³ ¼Üæ¹ßãU 2011%3,350, áÂü 2012%1, 340 ÁëóãU ìÚé¹ßãU 2012% 850½ PòG ìäÇ ìÚÇ ËÇ Ùò¸ Ðóéò ìPG SÓUíä PGí PGíáØëò³ áò³ ßëÐëãU áò³ æðìh PGí ÝýµëðìØ Ùí Ðëò ìPG ìÜìæÚë Ðë£Î é£0 5/2012 PòG ìäÇ Âéí áëÝ

PòG SÓUíä ÓîUßîäãU ɹßëò£ (` 9,119.62 ÝýìØ É¹ßë) PòG ìäÇ ÝýëtØ ¼áÂü 2012½ JâïÜØá PGíáØëò³ éò SÝcÓU Ùë¸ ÂéPGëò RâëÜ áò³ ãUÉØò êîUÇ ÝýߣÛÜ PGëò áóééü ìÐJÚä £ÕUSÓþUíÐ, ìêUéëãU PGëò éáSØ 12,200 SÓUíä ÓîUßîäãU ɹßëò³ PGí ÁÜîáëòìÚØ áë¼ëë PòG ìäÇ ÁëÚòç ÚòÜë ÎëìêUÇ Ùë¸ ÁØ: Ýï×ü

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5 ÐîäëÂü 2010 ØPG Ýï×ü êUëòÜí ÎëìêUÇ Ùí¸ ÂéPòG ÁìØìãUvØ, PýGâ ÁëÚòç PòG 2.0 É£ÕUëÜîéëãU, PG¹ÝÜí PòG Ýëé PýGâ ÁëÚòç PGëò ãUð PGãUÜò PGë ìæPG·Ý Ùë, âìÚ ÁëÝïìØü éîÝîÚüËí ÁæìÛ PòG ÝÈÎëØ 3 áêUíÜò PòG àíØãU ÜêUí£ PGí ÐëØí¸ ÚëòÜëò£ DGáòZ ìæØãU× ÓþUë£éDGëáüãUëò³ PGí ÁëÝïìØü PGëò ÐîäëÂü

2010 PGí ìÜâØ éîÝîÚüËí ÁæìÛ éò ØíÜ áêUíÜëò£ PòG éáëtØ êUëòÜò PòG ÝÈÎëØ àí ÝïãUë Ü PGãU éPGí ÁëóãU 820 ìæØãU× ÓþUë£éDGëáüãUëò³ PGí PîGä ÁëÚòìçØ áë¼ëë áò³ éò 5 ÁvØïßãU 2010 ØPG PòGæä 595 ìæØãU× ÓþUë£éDGëáüãU ÁëÝïìãUØ ìPGÇ Ëâò Ùò¸

Âéí ßíÎ Âé ÝýPGëãU PòG ìæØãUuë ÓþUë£éDGëáüãU PòG ìäÇ ÁJâ ìÜìæÚë Ðë£Î PGëò 28 ÁÝýóä 2010 PGëò Éëòäë Ëâë Ùë ìÐéáò³ ÃUÝãUëòvØ æì×üØ DGáëòZ Üò ÝýìØ ìæØãUuë ÓþUë£éDGëáüãU ` 1,604.41 ¼25 ìPGäëò æëò·ÓU ǹÝíâãU½ ` 2,683.40 ¼63 ìPGäëò æëò·ÓU ǹÝíâãU½ ÁëóãU ` 3,916.90 ¼100 ìPGäëò æëò·ÓU ǹÝíâãU½ éò PGá Úãò£ PGëòÓU PGí Ùí¸ âêU ÐëÜØò êîUÇ àí ìPG ÁÝýóä 2010 áò³ ÝýëtØ ÚãUëò³ PGí ØîäÜë áò³ ÐÜæãUí 2010 áò³ ÝêUäò éò ÐëãUí PýGâ ÁëÚòç PGí ÚãUò³ ÁìÛPG Ùí, PG¹ÝÜí Üò PýGâ ÁëÚòç ÁëÝïìØü

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2011 áò³ ÐëãUí ìPGǸ PGìÙØ ìÚçë ìÜÚòüçëò³ PòG É£ÕU ¼iii½ ¼éí Ç£ÕU ÕUí½ ÜíâØ PGãUØë êó ìPG ÓóìãDG PGí ÁÜéïìÎØ °ëò×í, ìÐéPòG ìäÇ PGÜóvçÜ ÝýëtØ ìPGâë Ëâë Ùë, éò ìàJÜ °ëò×í PòG ìäÇ ìælîØ

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3,199 ìPGäëò æëÓU êUëò ËÂü¸ 1,200 ìPGäëò æëñÓU PGí ÁìØìãUvØ ìælîØ áë¼ëë Âé çØü ÝãU SæíPðGØ PGí ËÂü Ùí ìPG âêU ìælîØ áë¼ëë Øß êUí ÐëãUí PGí ÐëÇËí, Ðß ÃUÝàëòvØë ÁÝÜí éáSØ ìælîØ áë¼ëë 66 ìPGäëò æëò·ÓU ÁëÝïìØü æëò·ÓòUÐ ÝãU SÙëÜë£ØìãUØ PGãUØë êóU¸ ØÙëìÝ PG¹ÝÜí Üò áëÎü 2007 áò³

ÃUÝàëòvØë PGëò Á£ØìãUá ÝýߣÛÜ PòG MGÝ áò³ ÁËSØ 2007 ØPG 11 ìPGäëò æëò·ÓU ÝãU é¹Ýï×ü ìælîØ áë¼ëë PGë ÁëêUãU× PGãUÜò PGë ÁÜîáëòÚÜ ìÚâë Ùë ÁëóãU ØBÝÈÎëØ÷ é¹Ýï×ü ìælîØ áë¼ëë 66 ìPGäëò æëò·ÓU PGí áëÜPG ÁëÝïìØü æëò·ÓòUÐ ÝãU SÙëÜë£ØìãUØ PGí ÐëÜí Ùí ìÐéáò³ ìæDGäØë ÝãU ÁëÝïìØü PGëò

PGëÓU ìÚâë ÐëÜë Ùë¸

äòÉëÝãUíÀëë áò³ Ýëâë Ëâë (DGãUæãUí 2015) ìPG PG¹ÝÜí Üò éáâ-éáâ ÝãU ÃUÝàëòvØë PGëò ìÜâìáØ ÜëòìÓUé ÐëãUí PGãUÜò PòG Áäëæë Ü Øëò ÃUÝàëòvØë PGëò 66 ìPGäëò æëò·ÓU ÝãU SÙëÜë£ØìãUØ PGãUÜò ÁëóãU Ü

êUí ÁëÝïìØü PGëÓUÜò PòG ìäÇ PGëòÂü PGëâüæëÂü ÁëãU¹à Üêí³ PGí Ùí¸ ÃUÝzëëòvØë Áß àí 11 ìPGäëò æëò·ÓU ÝãU ìælîØ ÁëÝïìØü ÝýëtØ PGãU ãUêUë Ùë, Ðëò 66 ìPGäëò æëò·ÓU PòG áëÜPG ÁëÝïìØü æëñ·ÓòUÐ éò PGá Ùí ÁëóãU ìêUáëÎä ÝýÚòç ìælîØ ìæìÜâëáPG ÁëâëòË mëãUë ÁÜîáëòìÚØ ÚãU éïÎí ÁëÚòçëò³ PGí çØëòZ Çæ£ ìÜߣÛÜëò³ PòG ÁÜîéëãU ÃUÝàëòvØë PGá æëò·ÓòUÐ ÁëÝïìØü ÁìÛàëãU PGë zëîËØëÜ PGãUÜò Pò ìäÇ

ÃU¬ëãUÚëâí Ùë¸ âlìÝ PG¹ÝÜí Üò ÃUÝàëòvØë éò ÐîäëÂü 2007 éò áÂü 2010, ÐîäëÂü 2010 éò ÐîäëÂü 2011 ØÙë ìÚé¹ßãU 2014 PòG ßëÚ PGí ÁæìÛ PòG ìäÇ PGá æëò·ÓòUÐ ÁëÝïìØü ÁìÛàëãU ÝýàëìãUØ ìPGâë Ùë, äòìPGÜ ÂéPGí çòè áêUíÜëò³ (ÁÝýóä 2007 éò ÐïÜ 2007, ÐïÜ 2010 éò ØÙë ÁËSØ

2011 éò ìÚé¹ßãU 2014) PòG ìäÇ æéïäí Üêí³ êîUÂü Ùí¸ ÃUÝãUëòvØ ÁæìÛ PòG ìäÇ ÃUÝàëòvØë éò æéïä ìPGâò ÐëÜò æëäë PGá æëò·ÓòUÐ ÁëÝïìØü ÁìÛàëãU ` 49.13 äëÉ êóU¸

ÁØ: PG¹ÝÜí PGí éáâ-éáâ ÝãU ìêUáëÎä ÝýÚòç ìælîØ ìæìÜâëáPG ÁëâëòË mëãUë ÐëãUí ÚãU-éïÎí

ÁëÚòçëò³ PGí çØëòZ Çæ£ ìÜߣÛÜëò³ PGëò äëËï PGãUÜò áò³ ìæDGäØë PòG ÝìãU×ëáSæMGÝ ` 49.13 äëÉ ãUëìç PòG PGá æëò·ÓòUÐ ÁëÝïìØü ÁìÛàëãU PGí æéïäí ÜêUí³ êîUÂü¸ áëáäë éãUPGëãU/ÝýߣÛÜ PGëò ÝýìØæòìÚØ ìPGâë Ëâë Ùë (áÂü 2015), ÃUÜPGò ÃU¬ëãU ÝýØíìÀëØ Ùò

(ìÚé¹ßãU 2015)¸

3.9 ÃUÝzëëòvØë PGëò ÁÜîìÎØ äëà

PG¹ÝÜí Üò ìêUáëÎä ÝýÚòç ìælîØ ìæìÜâëáPG ÁëâëòË (ÝýìØàïìØ ìÜÀëòÝ) ìæìÜâáëæäí 2005 PòG ÝýëæÛëÜëò³ PòG ÁÜîéëãU ÃUÝàëòvØëÁëò³ PòG ÝýìØàïìØ ìÜÀëòÝëò³ PGí ãUëìç PGí ÝâëütØØë PGí éáíÀëë êòUØî PGëòÂü éáâßh PGëãüUæëÂü Áëã£Uà Ü PGãUPòG ÃUÝàëòvØë PGëò ` 50.28 äëÉ PGë ÁÜîìÎØ äëà Ýêî£UÎëâë¸

ìêUáëÎä ÝýÚòç ãUëXâ ìælîØ ìæìÜâëáPG ÁëâëòË Üò áÂü 2009 áò³ ìêUáëÎä ÝýÚòç ÁëÝïìØü PGëòÕU ÁìÛéïìÎØ ìPGâë Ùë (ÁëÝïìØü PGëòÕU)¸ ÃUÝãUëòvØ PGëòÕU PGë ÝìãUHÏòUÚ 7.1.2 ÁJâ ßëØëò³ PòG

éëÙ-éëÙ ÁÜîßh PGãUØë êóU ìPG ÐêUë£ ÃUÝàëòvØë ÁÜî¿ëìtØÛëãUPG PòG Ýëé ìßä áò³ Úí ËÂü Úòâ ìØìÙ ØPG ìßä ãUëìç Ðáë PGãUæëÜò áò£ ìæDGä ãUêUØë êóU, æêUë£ ÁÜî¿ëìtØÛëãUPG, Çòéò ÃUÝàëòvØë PGëò ìäìÉØ

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áò³ PGá˜-éò-PGá Ý£«ýêU ìÚÜëò³ PGë àîËØëÜ ÜëòìÓUé ÚòÜò PòG ÝÈÎë¬ë÷ ÃUÝàëòvØë PGí ÁëÝïìØü ÁSÙëâí MGÝ éò PGëÓU éPGØë êóU¸

ìêUáëÎä ÝýÚòç ãUëXâ ìælîØ ßëòÕüU éíìáØ (PG¹ÝÜí) Üò áëÎü 2010 áò³ áóéÐü éëßòãU ÝòÝãU éíìáØ

(ÃUÝàëòvØë) PòG Ýýë£Ë× ÝãU 6, 971.700 ìPGäëò æëÓU é£âëòìÐØ ìælîØ àëãU PGë ìælîØ PGÜóvçÜ ÝýìØcÔUëìÝØ ìPGâë Ùë¸ ÃUÝàëòvØë PGëò ÝýBâòPG áëé ÐëãUí ìælîØ ìßä PòG ÝýìØ ÜëòÓU é£wâë 1 ìæçòè MGÝ éò æ×üÜ ìPGâë Ëâë ìPG âìÚ ìßä ãUëìç PGë àîËØëÜ Úòâ ìØìÙ ØPG ÜêUí³ ìPGâë ÐëÇ, Øß

PGÜóvçÜ PGëò ìælîØ ÁìÛìÜâá, 2003 PòG wë£ÕU 56 PòG Á£ØËüØ 15 ìÚÜëò³ PòG ÝÈÎëØ÷ PGëÓU ìÚâë ÐëâòËë¸ ÃUÝàëòvØë áëÎü 2013 éò ìßä áò³ æì×üØ Úòâ ìØìÙ PòG àíØãU ÁÝÜò áëìéPG ìælîØ ÝýàëãU Ðáë PGãUæëÜò áò³ ìæDGä ãUêUë¸ ØÙëìÝ ÃUÝàëòvØë mëãUë áëÎü 2013 éò ìéعßãU 2013 ØPG PòG ìælîØ

ìßäëò³ PGë Áë£ìçPG àîËØëÜ Úòâ ìØÙí éò 15 éò 18 ìÚÜëò³ PòG ìæä¹ß PòG ÝÈÎëØ÷ ìPGâë Ëâë Ùë ÁëóãU ìéعßãU 2013 éò ìÚé¹ßãU 2013 ØPG ÐëãUí áëìéPG ìßäëò³ PGë PGëòÂü àîËØëÜ ÜêUí³ ìPGâë Ëâë Ðóéë ìPG ÝìãUìçcÓU 3.3 áò³ ìÚÇ ËÇ yâëóãòU éò SÝcÓU êóU¸

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ãUëìç Ðáë PGãUæëÜò PGë ÜëòìÓUé ÐëãUí ìPGâë Ùë, ìÐéáò³ ìæDGä ãUêUÜò ÝãU 30 ÁvØïßãU 2013 PGëò ìælîØ ÁëÝïìØü PGëÓUí ÐëÜí Ùí¸ ØÙëìÝ ÁÜî¿ëìtØÛëãUPG Üò 31 ÁvØïßãU 2013 PGëò ÁSÙëâí MGÝ éò ìælîØ ÁëÝïìØü PGëÓUí ØTëë ÃUÝàëòvØë PòG ÁÜîãUëòÛ ÝãU 6 ìÚé¹ßãU 2013 PGëò SÙëâí MGÝ éò ìælîØ

ÁëÝïìØü PGëÓUí ËÂü Ùí¸ ìælîØ ÁëÝïìØü (PGÜóvçÜ) PGëÓòU ÐëÜò PòG éáâ PîGä ßPGëâë ãUëìç ` 135.28 äëÉ ØPG ßÖöU Ëâí Ùí ØÙë ÃUÝàëòvØë éò ` 85.00 äëÉ PòG ÝýìØàïìØ ìÜÀëòÝëò³ (ßó£PG ÝýBâëàïìØ) PòG éáëâëòÐÜ PòG ßëÚ àí, ` 50.28 äëÉ PGí çòè ãUëìç PGí Áàí ØPG æéïäí ÜêUí³

êîUÂü Ùí¸ Âé ìSÙìØ éò ìêUáëÎä ÝýÚòç ìælîØ ìæìÜâëáPG ÁëâëòË (ÝýìØàïìØ ìÜÀëòÝ) ìæìÜâáëæäí 2005 PòG ÝýëæÛëÜëò³ PòG ÁÜîéëãU ÝýìØàïìØ ìÜÀëòÝëò³ PGí ãUëìç PGí ÝâëütØØë PGí éáíÀëë PòG ìäÇ éáâßh PGëãüUæëÂü ÁëãU¹à PGãUPòG ÓUëäë Ðë éPGØë Ùë¸ éáâßh PGëâüæëêUí PGãUÜò áò³ ìæDGäØë PòG ÝìãU×ëáSæMGÝ ÃUÝàëòvØë PGëò ` 50.28 äëÉ PGë ÁÜîìÎØ äëà ÝêîU£Îëâë Ëâë ¸

ãUëXâ éãUPGëãU Üò ßØëâë (ÁËSØ 2015) ìPG ÃUÝàëòvØë mëãUë áëÎü 2013 éò ÁËSØ 2013 ØPG PGí ÁæìÛ PòG ìäÇ ìælîØ ìßäëò³ PGë àîËØëÜ Úòâ ìØìÙ ØPG ÜêUí³ ìPGâë Ëâë Ùë¸ ØÚÜîéëãU 15 ìÚÜëò³ PòG ÜëòìÓUé éáâ-éáâ ÝãU ìÚâò Ëâò Ùò ØÙë ìælîØ ÁSÙëâí MGÝ éò PGëÓUí ËÂü Ùí Çæ£ ßPGëâë

ãUëìç PòG àîËØëÜ PòG ßëÚ ÝîÜ: Îëäï PGí ËÂü Ùí¸ Á£ØØ: ßó£PG ÝýýBâëàïìØ PGë éáâ ÝãU ÜPGÚíPGãU× PGãU ìäâë Ëâë Ùë ØÙë çòè ãUëìç PGí æéïäí PòG ìäÇ DGáü PòG ìæMGh ìãUPGæãUí êòUØî áîPGÚáë ÚëâãU ìPGâë Ëâë êóU¸

ÃU¬ëãU SæíPGëâü ÜêUí³ Ùë vâëò³ìPG ÃUÝàëòvØë mëãUë ìælîØ ìßä Ðáë PGãUæëÜò áò³ ìÜâìáØ ÎïPG PòG PGëãU× ßPGëâë éìêUØ áëìéPG ìælîØ ìßä ÁÝýóä 2013 éò ìÚé¹ßãU 2013 (ÁËSØ 2013 PòG ÁìØìãUvØ) ØPG PGí ÁæìÛ PòG ìäÇ ` 105.93 äëÉ éò ` 164.50 äëÉU PòG áRâ Ùò, Ðëò

` 85.00 äëÉU PGí ßó£PG ÝýBâëàïìØ ãUëìç éò ÁìÛPG Ùë¸ ÁØ:, ÃUÝãUëòvØ ìæìÜâëáPG PòG ÁÜîéëãU ÝýìØàïìØ ìÜÀëòÝëò³ PGí ÝâëütØØë PòG ìäÇ ÃUéPGí PýòGìÕUÓU ãòUìÓ£UË PGë ìÜÛëüãU× ìPGâë ÐëÜë ÎëìêUÇ Ùë¸

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3.10 ÎóPGëò³ PòG ìÜÝÓUëÜ áò³ ìæä¹ß PòG PGëãU× yâëÐ êUëìÜ

ßó£PGëò£ mëãUë ÁëólëòìËPG ÃUÝàëòvØëÁëò³ mëãUë Ðáë PGãUæëÇ ËÇ ìælîØ ìßäëò³ PòG é¹ßJÛ áò SÙëÜíâ ÎóPGëò³ PòG ìÜÝÓUëÜ áò³ ìæä¹ß PòG ÝìãU×ëáSæMGÝ ` 17.89 äëÉ PGí yâëÐ êUëìܸ

ìælîØ ÁëÝïìØü PGëòÕ 2009 PòG É£ÕU 5.3.5 PòG éëÙ ÝìÔUØ É£ÕU 5.3.1 (i) áò£ ÝýëæÛëÜ êóU ìPG ÁëólëòìËPG ÃUÝàëòvØëÁëò³ (æðêUÚ, áRâá Çæ£ äÌî ÁëÝïìØü) PòG ìßäëò³ PGë àîËØëÜ ÜPGÚ áò³,

SÙëÜíâ ÎóPGëò³, ìÕUáë£ÕU ÕþUëxÓU, ßó£PG SÙëÜë£ØãU× Âü-ßó£ìP£GË, PýòGìÕUÓU/ÕóUìßÓU PGëÕüU éò ÁÙæë ÃUé ÝýPGëãU éò Ðóéë ìPG ÁÜî¿ëìtØÛëãUPG ÁìÛéïìÎØ PGãUØë êóU, ìßä ìÚÇ ÐëÜò PGí ìØìÙ éò Úé ìÚÜëò³ PGí ÁæìÛ PòG àíØãU ìPGâë ÐëâòËë¸ ìêUáëÎä ÝýÚòç ìælîØ ìæìÜâëáPG ÁëâëòË mëãUë éáâ-éáâ

ÝãU ÁÜîáëòìÚØ ÚãUëò³ PGí ÁÜîéïÎí PGí éëáëJâ çØëòZ-Çä PòG àëË-1 áò³ ìælîØ ÝýàëãUëò³ ÝãU 2 ÝýìØçØ ÝýìØ áëé ÁëóãU ÃUéPòG àëË PGí ÚãU ÝãU ìæäì¹ßØ àîËØëÜ ÁìÛàëãU PòG ÃUÚ÷ËýêU× PòG ìäÇ ÝýëæÛëÜ PGãUØë êóU¸ ÁËSØ 1996 áò³ ßëòÕüU mëãUë ÐëãUí ìßPýGí éPüîGäãU PòG ÁÜîéëãU ÎóPGëò³ PòG áëRâá éò àîËØëÜ PGí ÝýëìtØ PòG ìäÇ Úòâ ìØìÙ ÜPGÚ/ìÕUáë£ÕU ÕþUëxÓU mëãUë àîËØëÜ PòG ìäÇ Úòâ ìØìÙ éò Úëò

ìÚÜ Ýïæü ìÜìÈÎØ PGí ËÂü êóU ØëìPG ÎóPGëò³ PòG áëRâá éò ìPGâë Ëâë àîËØëÜ ÝýëtØ ÜPGÚí PòG éëÙ PG¹ÝÜí PòG ÉëØò áò³ PýòGìÕUÓU ìPGâë Ðë éPGò¸

ìêUáëÎä ÝýÚòç ãUëXâ ìælîØ ßëòÕüU éíìáØ (PG¹ÝÜí) PòG ìælîØ ÃUÝ-á£ÕUä, PGëäë Á¹ß PòG

Á£ØËüØ ` 12.89 äëÉ ØÙë ÁìÛPG PòG ìßä æëäò ÁëólëòìËPG ÃUÝàëòvØëÁëò³ PòG áëìéPG ìælîØ ìßäëò³ PGí ÜáïÜë Ðë£Î áò³ Ýëâë Ëâë ìPG ÃUÝ á£ÕUä áò£ ÁìÛPGØãU ÎóPG ìßä áò³ æì×üØ Úòâ ìØìÙâëò³ PòG Á£ìØá ìÚÜ ÝãU ÝýëtØ êîUÇ Ùò¸ âêU ÎóPG é¹ßìJÛØ ÃUÝ-á£ÕUä mëãUë ÝýëìtØ PòG ÝÈÎëØ÷ Úëò ìÚÜëò³

PGí ÁæìÛ PòG àíØãU Ðáë PGãUæëÇ ËÇ Ùò¸

Üæ¹ßãU 2010 éò Üæ¹ßãU 2013 PGí ÁæìÛ PòG ÚëóãUëÜ PG¹ÝÜí PòG ÉëØò áò³ ÂÜ ÎóPGëò³ PòG é¹ß£Û áò³ àîËØëÜ ÝýëìtØ PGí äòÉëÝãUíÀëë é£æíÀëë (DGãUæãUí 2014) áò³ Ýëâë Ëâë ìPG ßó£PGëò³ mëãUë 240 áëáäëò³

áò³ ìßäëò³ PGëò Ðáë PGãUÜò PGí ìØìTë éò ÎëãU ìÚÜ ÝýÚëÜ PGãUÜò PòG ÝÈÎëØ÷ àí ÇPG éò Üëó ìÚÜëò³ PòG áRâ PòG ìæä¹ß PòG ÝÈÎëØ PG¹ÝÜí PòG ÉëØò áò³ PýGòìÕUÓU PGí ËÂü Ùí¸ Îï£ìPG âò ÎóPG Úòâ ìØìÙ ÝãU ÝýëtØ êîUÇ Ùò, PG¹ÝÜí àîËØëÜëò³ PGí ìæäì¹ßØ ÝýëìtØ PòG ìäÇ ÃUÝàëòvØëÁëò£ éò ìæäì¹ßØ àîËØëÜ

ÁìÛàëãU PGí æéïäí ÜêUí³ PGãU éPGí, Ðóéë ìPG ÜPGÚ ÝýëìtØ PòG áëáäëò³ áò³ ìPGâë Ëâë¸ ÂÜ 240 áëáäëò³ áò³ ßó£PG mëãUë PòýGìÕUÓU ÚòÜò áò³ ìæä¹ß PòG ÝìãU×ëáSæMGÝ ` 17.89 äëÉ23 PGí yâëÐ êUëìÜ êîUÂü¸

äòÉëÝãUíÀëë áò³ ÁëËò Ýëâë Ëâë ìPG Ü Øëò ìßäëò³ PGí éîÝîÚüËí PGí ìØìÙ PGë ìãUPGëÕüU ãUwëÜò PòG ìäÇ PGëòÂü Ø£¼ë Ùë ØëìPG Âé ÝãU ìÜËãUëÜí ãUÉí ÐëÇ ìPG vâë àîËØëÜ ÃUÝãUëòvØ ìælîØ ÁëÝïìØü PGëòÕU PòG ÝýëæÛëÜëò³ PGí ÁÜîÝëäÜë áò³ Úé ìÚÜëò³ PGí ÁæìÛ PòG àíØãU ìPGÇ ËÇ êóU£, Ü êUí PGzëí àí ÎóPGëò³ PGë ìÜÝÓUëÜ PGãUÜò ØÙë PG¹ÝÜí PòG ÉëØò áò³ çíÌý ãUëìç PòýGìÕUÓU PGãUÜò PòG ìäÇ ßó£PGëò³ PGëò ÝýëæÛëÜëò³ Pò

ÁÜîéëãU ìÜÚòüç ÐëãUí ìPGÇ ËÇ Ùò¸ ßóPGëò³ PòG ìäÇ ìPGJêUí£ ìæçòè ìÜÚòüçëò³ PòG Ü êUëòÜò éò PG¹ÝÜí PòG ÁJâ ÃUÝ-á£ÕUäëò³ áò³ éáëÜ yâëÐ êUëìÜ PGëò ÜPGëãUë ÜêUí³ Ðë éPGØë êóU¸ ÂéPòG ÁìØìãUvØ, PG¹ÝÜí Üò PGàí àí ßó£PGëò³ mëãUë SÙëÜíâ ÎóPGëò³ PòG ìæäì¹ßØ ìÜÝÓUëÜ PòG PGëãU×ëò³ PGí Ðë£Î ÜêUí³ PGí Ùí¸

23

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9.73, 9.77 Çæ£ 10 ÝýìØçØ ÝýìØæèü PGí ÚãU ÝãU Ë×Üë ìPG ËÂü êóU¸

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ãUëXâ éãUPGëãU Üò ßØëâë (ìéعßãU 2015) ìPG ìæláëÜ ìælîØ áíÓUãUëò³ Çæ£ ØëãUëò³ PòG ìäÇ ÁÜëÝì¬ë Ýýáë×ݼë ÐëãUí PGãUÜò PòG ìäÇ é¹ßìJÛØ ÝýëìÛPGëãUí PòG éëÙ áëáäë ÃUÔUëâë Ëâë êóU ØëìPG áë£Ë PGëò

PGá PGãUÜò PòG ìäÇ ÁëæÈâPG ÁÜîß£Û PGë ìÜcÝëÚÜ ìPGâë Ðë éPòG¸

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(é£Úàü ÝìãUHÏòÚ 1.11)

éëæüÐìÜPG Àëò¼ë PòG ÃUÜ ÃUÝPýGáëò³ áò³ ãUëXâ éãUPGëãU mëãUë ìPGâò Ëâò ìÜæòç PGëò ÚçëüÜò æëäí ìææãU×í ìÐÜPòG äòÉò ßPGëâë áò³ êó³U

(PGëñäá 4 Çæ£ 6 éò 8 PòG Áë£PGÕöòU `̀̀̀ PGãUëòÕöU áò³ êó£U) PýGáë£PG éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGá PGë

Üëá æèü Ðß ØPG äòÉëò³ PGëò Á£ìØá MGÝ ìÚâë Ëâë

ÝýÚ¬ë Ýï£Ðí äòÉëò³ PGí ÁæìRë ìÐÜPòG äòÉò ßPGëâë êó³U

ãUëXâ éãUPGëãU mëãUë ÃUÜ æèëòZ PòG ÚëóãUëÜ ìPGâë Ëâë ìÜæòç, ìÐÜPòG äòÉò ßPGëâë êó³U

ÂìvæÓUí ÅG× ÁÜîÚëÜ

(1) (2) (3) (4) (5) (6) (7) (8)

PG ìPýGâëçíä éãUPGëãí PG¹ÝìÜâë£

1 ìêUáëÎä ÝýÚòç ßëËæëÜí ÃUBÝëÚ

ìæÝ×Ü Çæ£ ìæÛëâÜ ìÜËá éíìáØ 2013-14 31.19 2014-15 - - 8.34

2 ìêUáëÎä ìÝÏUÕöUë æËü ìæ¬ë Çæ£

ìæPGëé ìÜËá 2012-13 10.28 2013-14

2014-15

0.72

0.80

-

-

-

-

3 ìêUáëÎä ÝýÚòç áìêUäë ìæPGëé ìÜËá 2011-12 7.09 2012-13

2013-14

2014-15

-

0.60

0.65

-

-

-

-

-

-

4 ìêUáëÎä ÝýÚòç Á·Ýé£wâPG ìæ¬ë Çæ£

ìæPGëé ìÜËá 2011-12 7.45 2012-13

2013-14

2014-15

0.64

1.30

0.53

-

-

-

0.02

0.12

0.11

5 ìêUáëÎä ÝýÚòç éÕöUPG Çæ£ ÁJâ

Áæé£ãUÎÜë ìæPGëé ìÜËá éíìáØ

2013-14 25.00 2014-15 - - 278.64

6 ìêUáëÎä ÝýÚòç ìælîØ ìÜËá éíìáØ 2013-14 532.68 2014-15 150.00 - -

7 ìêUáëÎä ÝýÚòç ìælîØ é£ÎëãU× ìÜËá

éíìáØ

2013-14 71.79 2014-15 25.95 102.62 -

8 ìêUáëÎä ÝýÚòç ãUëXâ ìælîØ ßëòÕüU

éíìáØ

2012-13 446.64 2013-14

2014-15

44.14

62.50

- 18.54

330.00

9 ìêUáëÎä ÝýÚòç ãUëXâ êUSØìç·Ý Çæ£

êUÙPGãUÌë ìÜËá éíìáØ

2013-14 9.22 2014-15 - - 4.98

10 ìêUáëÎä ÝýÚòç ÝâüÓUÜ ìæPGëé ìÜËá

éíìáØ

2013-14 12.30 2014-15 - - 0.30

âëòË PG : (ìPýGâëçíä éãUPGëãí PG¹ÝìÜâë£) 1153.64 287.83 102.62 641.05

ÉG ìPýGâëçíä éë£ìæìÛPG ìÜËá

1 ìêUáëÎä ÝÙ ÝìãUæêUÜ ìÜËá 2013-14 525.90 2014-15 42.95 - 165.00

âëòË É : (ìPýGâëçíä éë£ìæìÛPG ìÜËá) 525.90 42.95 - 165.00

PîGä âëòË : (P + É ) 1679.54 330.78 102.62 806.05

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88

ÝìãUìçcÓU 1.2

(é£Úàü ÝìãUHÏòÚ 1.15)

éãUPGëãUí PG¹ÝìÜâëò³ Çæ£ éë£ìæìÛPG ìÜËáëò³ PòG ÜæíÜØá ÁìJØá ìæ¬ëíâ ìææãU×ëò³/äòÉëÁëò³ PòG ÁÜîéëãU éëãUë£ìçØ ìæ¬ëíâ ìSÙìØ Çæ£ PGëâü ÎëäÜ ÝìãU×ëá

(PGëñäá 5 éò 12 PòG Áë£PGÕöòU `̀̀̀ PGãUëòÕöU áò³ êó£U) PýGáë£PG Àëò¼ë /PG¹ÝÜí PGë Üëá äòÉë ÁæìÛ æèü ìÐéáò³

äòÉëÁëò³ PGëò Á£ìØá MGÝ ìÚâë Ëâë

ÝýÚ¬ë Ýï£Ðí æèëüJØ ÁÙëüØ÷ 31.03.2015 PòG ÁJØ áò³ ßPGëâë ÅG×

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PîGä ìßPýGí ìÜæä äëà (+)/êUëìÜ (-)

äòÉëÝãUíÀëë ìÓUtÝì×âëò³1 PGë çîh Ýýàëæ

ìÜâëòìÐØ2 Ýï£Ðí

ìÜâëòìÐØ3 Ýï£Ðí ÝãU ÝýìØDGä

ìÜâëòìÐØ Ýï£Ðí ÝãU ÝýìØDGä ÝýìØçØØë

ÐÜ çìvØ

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)

PG . ìPýGâëçíä éãUPGëãUí PG¹ÝìÜâë£

PðGìè Çæ£ éáæËíü

1 ìêUáëÎä ÝýÚòç PðGìè ÃUlëòË ìÜËá éíìáØ

2012-13 2015-16 18.85 6.29 (-)19.25 45.14 (-)1.88 (-)17.05 22.48 (-)1.81 (-)8.05 120

2 ìêUáëÎä ÝýÚòç ßëËæëÜí ÃUBÝëÚ ìæÝ×Ü Çæ£ ìæÛëâÜ ìÜËá éíìáØ

2013-14 2015-16 38.76 12.00 (-)70.36 60.45 (-)6.96 (-)11.94 50.76 (-)6.73 (-)13.26 238

3 ìêUáëÎä ÝýÚòç ãUëXâ æÜ ìæPGëé ìÜËá éíìáØ

2012-13 2015-16 11.71 62.51 (-)44.94 146.05 (-)9.11 (-)64.39 113.54 (-)8.81 (-)7.76 2077

Àëò¼ëæëãU âëòË : 69.32 80.80 (-)134.55 251.64 (-)17.95 (-)93.38 186.78 (-)17.35 (-)9.29 2435

ìæ¬ë

4 ìêUáëÎä ÝýÚòç ìÝÏUÕöUë æËü ìæ¬ë Çæ£ ìæPGëé ìÜËá

2011-12

2012-13

2014-15

2015-16

10.00

10.28

-

16.50

5.68

6.29

1.93

2.57

0.94

0.61

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0.24

22.07

23.55

1.21

0.90

5.48

3.82

17

5 ìêUáëÎä ÝýÚòç áìêUäë ìæPGëé ìÜËá

2011-12 2013-14 7.19 - 0.67 0.48 0.25 - 7.19 0.25 3.48 3

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ÝìãUìçcÓU

89

(PGëñäá 5 éò 12 Áë£PGÕöòU PòG `̀̀̀ PGãUëòÕöU áò³ êó£U)

PýGáë£PG Àëò¼ë /PG¹ÝÜí PGë Üëá äòÉë ÁæìÛ æèü ìÐéáò³ äòÉëÁëò³ PGëò Á£ìØá MGÝ ìÚâë Ëâë

ÝýÚ¬ë Ýï£Ðí æèëüJØ ÁÙëüØ÷ 31.03.2015 PòG ÁJØ áò³ ßPGëâë ÅG×

é£ìÎØ äëà (+)/êUëìÜ (-)

PîGä ìßPýGí ìÜæä äëà (+)/êUëìÜ (-)

äòÉëÝãUíÀëë ìÓUtÝì×âëò³1 PGë çîh Ýýàëæ

ìÜâëòìÐØ2 Ýï£Ðí

ìÜâëòìÐØ3 Ýï£Ðí ÝãU ÝýìØDGä

ìÜâëòìÐØ Ýï£Ðí ÝãU ÝýìØDGä ÝýìØçØØë

ÐÜ çìvØ

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)

6 ìêUáëÎä ÝýÚòç Á·Ýé£wâPG

ìæ¬ë Çæ£ ìæPGëé ìÜËá

2011-12 2015-16 7.45 24.42 (-)3.30 0.58 (-)0.18 0.64 15.82 0.20 1.26 14

Àëò¼ëæëãU âëòË : 24.92 40.92 3.66 3.63 0.68 0.88 46.56 1.35 2.90 34

Áæé£ãUÎÜë

7 ìêUáëÎä ÝýÚòç éÕöUPG Çæ£

ÁJâ Áæé£ãUÎÜë ìæPGëé

ìÜËá éíìáØ

2013-14 2014-15 25.00 - - - -4 - 25.00 - - 2

8 ìêUáëÎä ÝýÚòç ãUëXâ

ÁëólëòìËPG ìæPGëé ìÜËá éíìáØ

2013-14 2014-15 30.82 - 16.08 9.41 (-)3.31 1.58 30.82 (-)3.31 (-)10.74 130

Àëò¼ëæëãU âëòË : 55.82 - 16.08 9.41 (-)3.31 1.58 55.82 (-)3.31 (-)5.93 132

ìæìÜáëü×

9 ìêUáëÎä ÝýÚòç éëáëJâ

ÃUlëòË ìÜËá éíìáØ

2013-14 2014-15 7.16 2.97 4.21 41.08 4.02 (-)4.89 11.57 4.23 36.56 102

Àëò¼ëæëãU âëòË : 7.16 2.97 4.21 41.08 4.02 (-)4.89 11.57 4.23 36.56 102

ìælîØ

10 yâëé ÌëÓUí ìælîØ ìÜËá

éíìáØ

2013-14 2014-15 300.00 588.00 - - -5 - 848.74 - 220

11 ìêUáëÎä ÝýÚòç ìælîØ ìÜËá éíìáØ

2013-14 2014-15 1182.89 1846.68 (-)19.32 - (-)19.32 - 2912.15 6.58 0.23 737

12 ìêUáëÎä ÝýÚòç ìælîØ

é£ÎëãU× ìÜËá éíìáØ

2013-14 2015-16 180.48 253.02 2.88 8.77 2.88 - 330.88 2.89 0.87 108

13 ìêUáëÎä ÝýÚòç ãUëXâ ìælîØ

ßëòÕüU éíìáØ

2012-13 2014-15 446.64 3473.18 (-)1738.63 4221.67 (-)340.28 (-)1977.60 1953.98 89.18 4.56 19735

Àëò¼ëæëãU âëòË : 2110.01 6160.88 (-)1755.07 4230.44 (-)356.72 (-)1977.60 6045.75 98.65 1.63 20800

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2016 PGë ÝýìØæòÚÜ é£wâë 2 (éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGá)

90

(PGëñäá 5 éò 12 Áë£PGÕöòU PòG `̀̀̀ PGãUëòÕöU áò³ êó£U)

PýGáë£PG Àëò¼ë /PG¹ÝÜí PGë Üëá äòÉë ÁæìÛ æèü ìÐéáò³ äòÉëÁëò³ PGëò Á£ìØá MGÝ ìÚâë Ëâë

ÝýÚ¬ë Ýï£Ðí æèëüJØ ÁÙëüØ÷ 31.03.2015 PòG ÁJØ áò³ ßPGëâë ÅG×

é£ìÎØ äëà (+)/êUëìÜ (-)

PîGä ìßPýGí ìÜæä äëà (+)/êUëìÜ (-)

äòÉëÝãUíÀëë ìÓUtÝì×âëò³1 PGë çîh Ýýàëæ

ìÜâëòìÐØ2 Ýï£Ðí

ìÜâëòìÐØ3 Ýï£Ðí ÝãU ÝýìØDGä

ìÜâëòìÐØ Ýï£Ðí ÝãU ÝýìØDGä ÝýìØçØØë

ÐÜ çìvØ

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)

éòæë

14 ìêUáëÎä ÝýÚòç ãUëXâ ÜëËìãUPG

ÁëÝïìØü ìÜËá éíìáØ

2013-14 2014-15 3.51 - 28.72 1222.95 3.99 (-)15.10 3.51 4.11 117.09 878

15 ìêUáëÎä ÝýÚòç ãUëXâ

ÂäòvÓþUñëìÜvéG ìæPGëé ìÜËá éíìáØ

2013-14 2014-15 3.72 1.35 2.11 41.15 0.91 (-)1.06 5.07 0.92 18.15 62

16 ìêUáëÎä ÝýÚòç ãUëXâ

êUSØìç·Ý Çæ£ êUÙPGãUÌë

ìÜËá éíìáØ

2013-14 2014-15 9.25 - (-)16.39 31.62 1.31 (-)0.82 9.25 1.31 14.16 66

17 ìêUáëÎä ÝýÚòç ÝâüÓUÜ

ìæPGëé ìÜËá éíìáØ

2013-14 2014-15 12.30 - (-)23.68 77.12 (-)4.57 (-)34.12 12.30 (-)4.05 (-)32.93 1568

Àëò¼ëæëãU âëòË : 28.78 1.35 (-)9.24 1372.84 1.64 (-)51.10 30.13 2.29 7.60 2574

âëòË PG (éàí Àëò¼ëæëãU ìPýGâëçíä éãUPGëãUí PG¹ÝìÜâë³)

2296.01 6286.92 (-)1874.91 5909.04 (-)371.64 (-)2124.51 6376.61 85.86 1.35 26077

É. éë£ìæìÛPG ìÜËá

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1 ìêUáëÎä ÝýÚòç ìæ¬ëíâ ìÜËá

2014-15 2015-16 99.57 117.54 (-)145.01 5.23 (-)1.09 (-)0.01 276.79 2.94 1.06 28

Àëò¼ëæëãU âëòË : 99.57 117.54 (-)145.01 5.23 (-)1.09 (-)0.01 276.79 2.94 1.06 28

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2 ìêUáëÎä ÝÙ ÝìãUæêUÜ ìÜËá 2013-14 2014-15 541.34 103.50 (-)847.67 622.07 (-)83.27 (-)41.59 1511.29 (-)70.98 (-)4.70 8569

Àëò¼ëæëãU âëòË : 541.34 103.50 (-)847.67 622.07 (-)83.27 (-)41.59 1511.29 (-)70.98 (-)4.70 8569

âëòË É (éàí Àëò¼ëæëãU ìPýGâëçíä éë£ìæìÛPG ìÜËá)

640.91 221.04 (-)992.68 627.30 (-)84.36 (-)41.60 1788.08 (-)68.04 (-)3.81 8597

éPGä âëòË (PG+ É) 2036.92 6507.96 (-)2887.59 6536.34 (-)456.00 (-)2166.11 8164.69 17.82 0.22 34674

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ÝìãUìçcÓU

91

(PGëñäá 5 éò 12 Áë£PGÕöòU `̀̀̀ PGãUëòÕöU áò³ êó£U)

PýGáë£PG Àëò¼ë /PG¹ÝÜí PGë Üëá äòÉë ÁæìÛ æèü ìÐéáò³ äòÉëÁëò³ PGëò Á£ìØá MGÝ ìÚâë Ëâë

ÝýÚ¬ë Ýï£Ðí æèëüJØ ÁÙëüØ÷ 31.03.2015 PòG ÁJØ áò³ ßPGëâë ÅG×

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ìÜâëòìÐØ2 Ýï£Ðí

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ÐÜ çìvØ

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)

Ë. ÁìPýGâëçíä éãUPGëãUí PG¹ÝìÜâë£

PðGìè Çæ£ éáæËíü

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2013-14 2014-15 17.72 60.15 (-)78.23 - (-)0.04 (-)5.58 77.87 (-)0.04 (-)0.05 1

Àëò¼ëæëãU âëòË : 17.72 60.15 (-)78.23 - (-)0.04 (-)5.58 77.87 (-)0.04 (-)0.05 1

ìæìÜáëü×

2 ìêUáëÎä æSÓòüUÕU ìá·Ð éíìáØ

2000-01 2001-02 0.92 - (-)5.44 - (-)0.01 - 0.92 (-)0.01 (-)1.09 -

Àëò¼ëæëãU âëòË : 0.92 - (-)5.44 - (-)0.01 - 0.92 (-)0.01 (-)1.09 -

âëòË –Ë (éàí Àëò¼ëæëãU ÁìPýGâëçíä éãUPGëãUí PG¹ÝìÜâë£)

18.64 60.15 (-)83.67 - (-)0.05 (-)5.58 78.79 (-)0.05 (-)0.06 1

éPGä âëòË (PG+É+Ë) 2955.56 6568.11 (-)2951.26 6536.34 (-)456.05 (-)2171.69 8243.48 17.77 0.22 34675

1 äòÉë ìÓUtÝì×âëò³ PòG Ýýàëæ áò³ éë£ìæìÛPG äòÉëÝãUíÀëPGëò³ ØÙë ìÜ⣼ëPG-áêUëäòÉëÝãUíÀëPG PGí ìÓUtÝì×âëò³ PGë ìÜæä Ýýàëæ çëìáä êóU ØÙë äëà (+) áò³ æðìh/êUëìÜâëò³ áò³ PGáí (-) äëà áò³ PGáí/êUëìÜ áò³ æðìh mëãUë

ìÜìÚücÓU ìPGâë Ëâë êóU¸

2. ìÜâëòìÐØ Ýï£Ðí Á£çÛëãUPG ìÜìÛ Çæ£ ÚíÌëüæìÛ ÃUÛëãUëò³ PGëò ÝýÚìçüØ PGãUØí êóU¸

3. ìÜâëòìÐØ Ýï£Ðí ÝãU ÝýìØDGä PGí Ë×Üë äëà Çæ£ êUëìÜ äòÉë PGëò äëà æ ÝýàëìãUØ yâëÐ Ðáë PGãUPòG PGí ËÂü êóU¸

4. Áëâ éò ÁìÛPG µââ PGí ãUëXâ éãUPGëãU mëãUë ÝýìØÝïìØü PGí ÐëØí êóU¸

5. PýGá é£wâë PG-10 yâëé ÌëÓUí ìælîØ ìÜËá éíìáØ áò³ ÝýÚìçüØ Üò äëà æ êUëìÜ äòÉò ØóâëãU ÜêUí³ ìPGÇ êó³U ¸

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2016 PGë ÝýìØæòÚÜ é£wâë 2 (éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGá)

92

ÝìãUìçcÓU 2.1.1

(é£Úàü ÝìãUHÏòÚ 2.1.7.1)

PG¹ÝÜí PGí æèü 2010-11 éò 2014-15 ØPG PGí ÁæìÛ PGí ìæ¬ëíâ ìSÙìØ (`̀̀̀ PGãUëòÕöU)

ìææãU× 2010-11 2011-12 2012-13 2013-14

(ÁSÙëÂü)

2014-15

(ÁSÙëÂü)

PG. ÚëìâBæ

ÝýÚ¬ë Ýï£Ðí 11.71 11.71 11.71 11.71 11.71

ÁëãUìÀëØ Çæ£ ÁìÛçòè Ýï£Ðí

(Ýï£ÐíËØ ÁÜîÚëÜëò³ éìêUØ ìPGJØî

áï·âO˜Uëé ÁëãUìÀëØ (ãUìêØ)

0.48 0.42 0.40 0.39 0.37

éîãUìÀëØ 0 0 0 0 0

ÁéîãUìÀëØ 143.78 110.75 101.83 101.8 91.46

Îëäï ÚëìâBæ Çæ£ ÝýëæÛëÜ 168.86 155.35 172.41 176.41 190.54

âëòË 324.83 278.23 286.35 290.31 294.08

É . ÝìãUé¹Ýì¬ëâë£

éPGä yäëPG 16.98 18.17 18.62 19.46 20.26

ÌÓUëÇ£: áï·âO˜Uëé 10.14 10.72 11.19 11.61 12.62

ìÜæä ÁÎä ÝìãUé¹Ýì¬ëâë£ 6.84 7.45 7.43 7.85 7.64

ÝýËìØãUØ Ýï£ÐíËØ PGëâü 0.89 0.42 0.39 0.47 0.39

UìÜæòç 0.02 0.02 0.02 0.02 0.02

Îëäï ÝìãUé¹Ýì¬ëâ룘, ÅGט˜ Çæ£

ÁìËýá

285.42 234.51 233.57 233.31 233.28

é£ìÎØ êUëìÜâë£ 31.66 35.83 44.94 48.66 52.75

âëòË 324.83 278.23 286.35 290.31 294.08

ÅG× :ÂìvæÓUí 12:01 09:01 09:01 09:01 08:01

ìÜæä áï·â6 (-)19.47 (-)23.70 (-)32.83 (-)36.56 (-)40.67

6. ìÜæä áï·â ÝýÚ¬ë Ýï£Ðí ØÙë ÁëãUìÀëØ Çæ£ ÁìÛçòè Ýï£Ðí PòG âëòË ØÙë ÃUéáò³ éò ÁËëòÎãU ÝìãUé¹Ýì¬ëâëò³ PGëò ÌÓUëPGãU ÝýÚìüçüØ PGãUØë

êóU¸

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ÝìãUìçcÓU

93

ÝìãUìçcÓU 2.1.2

(é£Úàü ÝìãUHÏòÚ 2.1.13.2)

¼ëîìÓUÝï×ü æËíüPGãU× Ýý×ëäí PòG PGëãU× ÁìÐüØ Ü ìPGÇ ËÇ ÁìØìãUvØ ãUëÐSæ PGë yâëóãUë

ÝýÐëìØ Éýîäí ßëòäí áò³ ßòÎë Ëâë ÁëâØÜ

( ÌÜ áíÓUãU áò³ )

ÉîÚãUë éòä ìÕUÝëò áò³

ìßPýGí ÚãU (°ëò×í ‘PG’)

Éýîäí ßëòäí áò³ ÝýëtØ ÚãU

(°ëò×í ‘ÉG’)

UÝýìØ ÌÜ áíÓUãU PGí ÚãU áò³ ÁJØãU (3-

4)

ËäØ æËíüPGãU× PòG

PGëãU× °ëò×í ‘ÉG’ PGí 25 ÝýìØçØ äPGÕöUí PGëò °ëò×í ‘PG’ áò³ ÁÜîáëÜ PGãUÜò ÝãU ( ÌÜ áíÓUãU áò³ )

êUëìÜ

(`̀̀̀ äëÉ )

(5X6)

(`̀̀̀ ))))

1 2 3 4 5 6 7

2010-11

ÚòæÚëãU 5872.740 48570 23722 24848 1468.185 364.81

PóGä 7244.252 41600 16129 25471 1811.063 461.30

ãUÂü/D ãU 18417.964 18500 10384 8116 4604.491 373.70

Îíä 13931.573 13960 6641 7319 3482.893 254.91

âëòË 45466.529

11366.632 1454.72

2011-12

ÚòæÚëãU 3133.788 54058 30969 23089 783.447 180.89

PóGä 6767.670 48635 20344 28291 1691.918 478.66

ãUÂü/D ãU 16399.152 25308 12307 13001 4099.788 533.01

Îíä 20424.058 13960 6739 7221 5106.015 368.71

âëòË 46724.668

11681.167 1561.27

2012-13

ÚòæÚëãU 3242.541 58045 31568 26477 810.635 214.63

PóGä 7368.371 52245 25550 26695 1842.093 491.75

ãUÂü/D ãU 15409.582 26995 12989 14006 3852.396 539.57

Îíä 15102.443 12915 8381 4534 3775.611 171.19

âëòË 41122.937

10280.734 1417.13

2013-14

ÚòæÚëãU 3065.699 58045 36217 21828 766.425 167.30

PóGä 7778.959 52245 22933 29312 1944.740 570.04

ãUÂü/D ãU 16519.043 26995 13894 13101 4129.761 541.04

Îíä 16924.264 12915 8891 4024 4231.066 170.26

âëòË 44287.965

11071.991 1448.64

2014-15

ÚòæÚëãU 3024.000 63900 33149 30751 756.000 232.48

PóGä 5484.507 57500 25661 31839 1371.127 436.55

ãUÂü/D ãU 9367.598 29700 14974 14726 2341.900 344.87

Îíä 17362.262 14200 8019 6181 4340.566 268.29

âëòË 35238.367

8809.592 1282.19

éPGä âëòË 212840.466 53210.117 7163.95

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2016 PGë ÝýìØæòÚÜ é£wâë 2 (éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGá)

94

ÝìãUìçcÓU 2.1.3

(é£Úàü ÝìãUHÏòÚ 2.1.15)

31 áëÎü 2015 PGëò éáëtØ ìÝÏUäò Ýë£Î æèëòZ áò³ ÝýëtØ ìßãUëòÐò PòG yäòìÐÐ, ãUëñâ·ÓUí PGë àîËØëÜ, ìÜÛëüìãUØ ÃUBÝëÚÜ PòG äÀâ, ÝýëtØ

ÃUBÝëÚÜ Çæ£ ìÜPGëéí áò³ PGáí PGë ìææãU× (æÜ PGëâü áuÕUä, ιßë PòG ÁìØìãUvØ)

PýGá é£wâë

æèü ìæãUëòÐò PòG

äëñÓ÷Ué

yäòìÐÐ ãUëñâ·ÓUí

(`̀̀̀ äëÉ)

ìßãUëòÐë ìÜPGëéí PòG äÀâ

æëSØìæPG ìÜPGëéí

PGáí PGáí PGí ÝýìØçØØë

êUSØë£ØìãUØ áï·â

( `̀̀̀³)

êëìÜ

(` ` ` ` äëÉ )

(é£wâë áò£)

( ìvæ£ÓUä)

1 2010-11 382 1515972 972.42 58710

(3.87)

53076

(3.50)

5634 9.60 3300 185.92

2 2011-12 388 1505649 878.41 57842

(3.84)

53285

(3.54)

4557 7.88 7000 318.99

3 2012-13 381 1460517 740.92 55737

(3.82)

50915

(3.49)

4822 8.65 4900 236.27

4 2013-14 367 1400478 808.63 54060

(3.86)

49174

(3.51)

4886 9.04 5300 258.96

5 2014-15

(ÁSÙëÂü)

358 1374031 832.39 51616

(3.76)

48124

(3.50)

3492 6.77 5700 199.04

âëòË 1876 7256647 4232.77 277965 254574 23391 1199.18

PGëòcÔUPGëò³ PòG Áë£PGÕòöU ìPGäëòËýëá áò³ ÝýìØ yäòÐ ÃUBÝëÚÜ PGëò £ìËØ PGãUØò êó³U¸

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ÝìãUìçcÓU

95

ÝìãUìçcÓU 2.1.4

(é£Úàü ÝìãUHÏòÚ 2.1.16.2)

ìßãUëòÐë Çæ£ ØëãUÝíÜ DóGvÓUãUí, ìßäëéÝîãU áò³ ÁìÛPG ìæÛëâÜ êUëìÜ PòG PGëãU× éò êîUÂü êUëìÜ PGë ìææãU×

PýGá é£wâë

ìææãU× 2010-11 2011-12 2012-13 2013-14 2014-15

1 ìæÛëìâØ çîh ìßãUëòÐë PGí áë¼ëë

(ìvæ£ÓUä áò³ )

57447.96 27045.41 38767.94 45317.76 32683.79

2 ìæÛëâÜ êUëìÜ

(ìvæ£ÓUä áò³ )

3992.40 1994.87 2523.01 3000.32 2304.31

3 ìæÛëâÜ êUëìÜ PGí ÝýìØçØØë 6.95 7.38 6.51 6.62 7.05

4 6.5 ÝýìØçØ éò ÄGÝãU ìæÛëâÜ

êUëìÜ PGí ÝýìØçØØë 0.45 0.88 0.01 0.12 0.55

5 6.5 ÝýìØçØ éò ÄGÝãU ìæÛëâÜ

êUëìÜ PGí áë¼ëë

(ìvæ£ÓUä áò³ )

258.52 238.00 3.88 54.38 179.76

6 ÝýìØ ìvæ£ÓUä ìßãUëÐò PGí PGíáØ

( ` áò£ )

3267 6848 5591 4637 4637

7 ÁìÛPG ìæÛëâÜ êUëìÜ PGí

PGíáØ (5 x6)

844585 1629824 21693 252160 833547

PîGä êUëìÜ = `̀̀̀ 3581808

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2016 PGë ÝýìØæòÚÜ é£wâë 2 (éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGá)

96

ÝìãUìçcÓU 2.1.5

(é£Úàü ÝìãUHÏòÚ 2.1.16.3)

áëÎü 2015 PGëò éáëtØ ìÝÏUäò Ýë£Î æèëòZ áò³ ìßãUëòÐë Çæ£ ØëãUÝíÜ DóGvÓUãUí, ìßäëéÝîãU áò³ ÉÝØ êîUÇ àÓU÷ÔUí D ãUÜòé Øòä PGë ìææãU×

PýGá é£wâë

ìææãU× 2010-11 2011-12 2012-13 2013-14 2014-15

1 ÉÝØ êîUÁë àÓ÷UÔUí Øòä

(äíÓUãUëò³ áò³ )

652086 321421 437477 517215 416000

2 ìæÛëìâØ ìßãUëòÐë (ìvæ£ÓUä

áò³)

60297.89 28026.73 40551.33 47157.26 33995.29

3 ÇPG ìvæ£ÓUä ìßãUëòÐò PGë ìæÛëâÜ PGãUÜò áò³ ÉÝØ êîUÁë

àÓ÷UÔUí Øòä (äíÓUãUëò³ áò³ )

10.81 11.47 10.79 10.97 12.24

4 æèü 2008-09 áò³ 10.65 äíÓUãU PGí ØîäÜë áò³ ÝýìØ

ìvæ£ÓUä ÁìÛPG ÉÝØ êîUÁë àÓ÷UÔUí Øòä

0.16 0.82 0.14 0.32 1.59

5 ÁìÛPG ÉÝØ êîUÁë àÓ÷UÔUí

Øòä (2 x 4) (äíÓUãUëò³ áò³ )

9648 22982 5677 15090 54053

6 àÓ÷UÔUí Øòä PGí ÉãUíÚÚëãUí PGë

ÁëóéØ áï·â (` )

26.00 45.76 45.91 48.45 39.73

ÁìÛPG ÉÝØ êUÁë àÓ÷UÔUí

Øòä PGí PGíáØ (`̀̀̀ äëÉ)

2.51 10.52 2.61 7.31 21.48

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ÝìãUìçcÓU

97

ÝìãUìçcÓU 3.1

(é£Úàü ÝìãUHÏòÚ 3.3.2)

31 áëÎü 2014 PGëò éáëtØ ØíÜ æèëòZ áò³ PGí ËÂü ÉãUíÚÚëãUí / ÃUÝàëòË PGë ìææãU×

(`(`(`(` äëÉ )

PýGá é£wâë

ìææãU× 2011-12 2012-13 2013-14 (ÁSÙëÂü)

1. Ýýëãì¹àPG çòè 7948.02 10222.73 9161.15

2. æèü Pò ÚëóãUëÜ PGí ËÂü ÉãUíÚÚëãUí 18373.41 18173.04 13572.16

3. êUSØë£ØìãUØ (Áë£ØìãUPG ÂPGëÂü áò£) 315.44 13.69 (-) 949.25

4. éáëâëòÐÜ 2120.34 1310.37 1524.72

5. âëòË 28757.21 29719.83 23308.78

6. ÃUÝàëòË êòUØî ÐëãUí 18500.88 20506.31 14041.37

7. ÔòUPòGÚëãUëò³ PGëò ÐëãUí 33.60 52.37 0.09

8. ÁìJØá SÓUëñPG 10222.73 9161.15 9267.32

9. ÁìJØá SÓUëñPG áëêU áò³ 6.62 5.35 7.92

10. æèü Pò ÚëóãUëÜ PîGä ÃUÝàëòË 18534.48 20558.68 14041.46

11. ØíÜ áëêU PòG ÃUÝàëòË êòUØî ÁÝòìÀëØ

SÓUëñPG 4632.66 5137.09 3510.35

12. ØíÜ áëêU PGí ÐMGãUØ (PòG ÁìØìãUvØ)

éò ÁìÛPG SÓUëñPG (` PGãUëòÕöU )

55.90 40.24 57.57

PGîä ÉãUíÚÚëìãUâë³ 20809.19 19497.10 14147.63

7 æèü 2014-15 PòG Áë£PGÕò³Uö ÃUÝäyÛ ÜêUí³ êó£U vâëò³ìPG PG¹ÝÜí mëãUë æèü PòG äòÉë PGëò ÁìJØá MGÝ ÚòÜë ÝýËìØ ÝãU êóU¸

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2016 PGë ÝýìØæòÚÜ é£wâë 2 (éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGá)

98

ÝìãUìçcÓU 3.2

(é£Úàü ÝìãUHÏòÚ 3.3.3.3)

áëÎü 2015 ØPG éëáËýí PGëò ìßÜë ÐMGãUØ PòG ÉãUíÚÜò éò êîUÂü yâëÐ êUëìÜ PGë ìææãU×

PýGá é£wâë

áuÕUä PGë Üëá

éëáËýí P ë ìææãU× áëê ìÐéáò³ éëáËýí äí ËÂüU

31.3.2015 PGëò ìßÜë ÃUÝàëòË PòG ÝÕöUí áë¼ëë

ãUëìç

(` (` (` (` äëÉ )

áëÎü 2015 ØPG êîUÂü yâëÐ PGí êUëìÜ

1 ÜëêUÜ 3-1/2 PGëòãU 185 Çá

Çá 2 Ýíæíéí PòGßä

Üæ¹ßãU 2010 éò

ÐÜæãUí 2012

14459 áíÓUã 38.33 12.14

2 ÜëêUÜ 11 PòG æí ÇvéÇäÝíÂü

3x70 Çá Çá PòGßä

ÐîäëÂüU 2004 Çæ£

Üæ¹ßãU 2005

1426 áíÓUã 7.69 7.24

3 Ýë£æÓUë 33 PòG æí ìé£Ëä PGëòãU

240 Çá Çá 2 PòGßä

ÐïÜ 2011 1161 áíÓUã 6.86 5.72

4 êáíãUÝîãU Çé ÓUí Ýëòä ÁÝýóä 2013 é£wâë 110, 10

áíÓUã Çæ£ é£wâë

4, 11 áíÓUã

18.28 3.50

5 éëòäÜ 30/7/3.00 Çá Çá ÇéíÇéÁëãU ÝóJÙãU

PGuÕUvÓUãU

ÐÜæãUí 2007 11108 áíÓUã 14.05 11.24

6 éîJÚãUÜËãU 630 PòG æí Ç,

22/0.4 PòG æí ÂÜÕUëòãU

ÓUíU/ ÇD

Üæ¹ßãU 2008 é£wâë 1 6.33 4.00

7 éîJÚãUÜËãU 500 PòG æí Ç,

22/0.4 PòG æí

ÁëÃUÓUÕUëòãU ÓUíU/ ÇD

ÐïÜ 2007 é£wâë 1 8.43 6.60

8 áuÕUí 630 PòG æí Ç ,

22/0.4 PòG æí ÂÜÕUëòãU

ÓUíU/ ÇD

áëÎü 2010 é£wâë 1 6.70 3.35

áuÕUí Ýíéíéí Xæë£ÂÓUòÕU 9 áíÓUã Ýëòä

ìÚé¹ßãU 2006 é£wâë 462 11.03 9.10

áuÕUí Ýíéíéí Ýëòä 9 áíÓUã

ä¹ßò

ìÚé¹ßãU 2009 é£wâë 206 3.82 2.00

9 PîG·äï ÝíÓí 22 PòG æí,

22000/3.110 æí

áëÎü 2004 é£wâë 12 3.00 3.30

PîG·äï 33 PòG æí ìé£Ëä PGëòãU

240 Çá Çá

ÇvéÇäÝíÂü PòGßä

ÐïÜ 2005 8858 áíÓUã 55.81 54.88

âëòË 180.33 123.07

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ÝìãUìçcÓU

99

ÝìãUìçcÓU 3.3

(é£Úàü ÝìãUHÏòÚ 3.9)

áëêUæëã ìælîØ ìßäëò³ PGëò ÐëãUí PGãUÜò, Úòâ/ æëSØìæPG àîËØëÜ PGí ìØìÙ ØÙë ÃÝàëòvØë PGí ÝýìØàïìØ PGëò ÐyØ PGãUÜò PòG ÃUÝãUëJØ ÁìJØá ãUëìç PòG ßPGëâë PGëò ÚçëüÜò æëäí ìææãU×í

(` äëÉ)

ìælîØ ÉÝØ PGë áëêU ìßä PGí ãUëìç

àîËØëÜ PGí Úòâ ìØìÙ

ìPGâë Ëâë àîËØëÜ

àîËØëÜ PGí æëSØìæPG ìØìÙ

ìÚÜëò³ áò³ ìæä¹ß

ßPGëâë ãUëìç

áëÎü 2013 36.28 16.04.2013 0 - - 36.28

ÁÝýóä 2013 110.82 16.05.2013 36.26 03.05.2013 17 74.56

áÂü 2013 164.50 15.06.2013 74.54 03.06.2013 18 89.96

ÐïÜ 2013 160.82 15.07.2013 89.96 03.07.2013 18 70.86

ÐîäëÂüU 2013 121.75 16.08.2013 70.86 02.08.2013 18 50.89

ÁËSØ 2013 51.41 16.09.2013 50.89 02.09.2013 15 0.52

ìéعßãU 2013 105.93 15.10.2013 46.32 01.10.2013 15 59.61

ÁvØïßãU 2013 105.59 15.11.2013 0 àîËØëÜ ÜêUí ìPGâë - 105.59

Üæ¹ßãU 2013 131.42 16.12.2013 0 10.12.2013

(` 85.00 äëÉ PGí

ÝýìØàîìØ ÐyØ PGí)

- 46.42

ìÚé¹ßãU 2013 50.28 06.12.2013

PGëò ÝãUáëÜò³ÓU

ìÕUSPGÜòvçÜ ÁëÕüUãU

0 - - ` 50.28 äëÉ æéïäí

PòG ìäÇ ßPGëâë

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2016 PGë ÝýìØæòÚÜ é£wâë 2 (éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGá)

100

ÝìãUìçcÓU 3.4

(é£Úàü ÝìãUHÏòÚ 3.12)

ÐîäëÂü 2011 éò D ãUæãUí 2015 ØPG PGí ÁæìÛ áò³ ìêUáëÎä àæÜ, ìÚ·äí PòG é¹ß£Û áò³ ÁÜîßJÛ áë£Ë ÝýàëãUëò³ PGë ÝìãUêUëâü àîËØëÜ ÚçëüÜò æëäí ìææãU×í

áëêU ÇáÕUíÁëÂü ìãUìÕ£UË

(PòG.æí.Ç áò³ )

Ëî×PG DóGvÓUãU ÁìÛPGØá áë£Ë Úçëüâí ËÂü (PòG.æí.Ç áò³ )

PGÜóvÓUÕU äëòÕU (PòG ÕUyäâî áò³ )

ÝëæãU DóvÓUãU ÁÜîßìJÛØ áë£Ë (Pò.Gæí.Ç áò³ )

ÁÜîßìJÛØ áë£Ë (PòG.æí.Ç áò³ ) PGë 60 ÝýìØçØ

ìÕUáëuÕU ÎëìÐüÐ PGë àîËØëÜ (`̀̀̀ )

ÝýìØ PòGæíÇ ìÜÛëüìãUØ ìÕUáëuÕU ÎëìÐüÐ PGí ÚãU (`̀̀̀ )

ìÕUáëuÕU ÎëìÐüÐ ÁÜîßìJÛØ áë£Ë PòG 60 ÝýìØçØ ÝãU Úòâ (`̀̀̀ )

ÝìãUêUëâü àîËØëÜ (`̀̀̀ )

1. ìêUáëÎä àæÜ, ÜÂü ìÚ·äí (ÃUÝàëòvØë é£wâë 6000048)

ÐîäëÂü-11 1.65 160 264 681.54 0.98 695.45 417.27 104400 150 62590 41810

ÁËSØ -11 1.6 160 256 681.54 0.97 702.62 421.57 105450 150 63236 42214

ìéعßãU -11 1.62 160 259 681.54 0.94 725.04 435.03 108900 150 65254 43646

ÁvØïßãU -11 1.62 160 259 681.54 0.93 732.84 439.70 98955 135 59360 39595

Üæ¹ßãU -11 1.23 160 197 681.54 0.92 740.80 444.48 100035 135 60005 40030

ìÚé¹ßãU -11 1.23 160 197 681.54 0.83 821.13 492.68 110970 135 66512 44458

ÐÜæãUí -12 1.23 160 197 681.54 0.92 740.80 444.48 100035 135 60005 40030

D ãUæãUí -12 1.23 160 197 681.54 0.95 717.41 430.45 92070 135 58110 33960

áëÎü -12 0.66 160 106 681.54 0.89 765.78 459.47 103410 135 62028 41382

ÁÝýóä -12 0.66 160 106 681.54 0.85 801.81 481.09 108270 135 64947 43323

á› -12 1.29 160 206 681.54 0.91 748.95 449.37 101115 135 60665 40450

ÐïÜ -12 1.4 160 224 681.54 1 681.54 408.92 92070 135 55205 36865

ÐîäëÂü -12 1.44 160 230 681.54 0.95 717.41 430.45 96930 135 58110 38820

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ÝìãUìçcÓU

101

ÁËSØ -12 1.58 160 253 681.54 1 681.54 408.92 92070 135 55205 36865

ìéعßãU -12 1.58 160 253 681.54 1 681.54 408.92 92070 135 55205 36865

ÁvØïßãU -12 1.35 160 216 681.54 1 681.54 408.92 92070 135 55205 36865

Üæ¹ßãU -12 1.348 160 216 681.54 1 681.54 408.92 92070 135 55205 36865

ìÚé¹ßãU -12 0.586 160 94 681.54 0.878 776.24 465.74 105435 135 62876 42559

ÐÜæãUí -13 0.628 160 100 681.54 0.9 757.27 454.36 102330 135 61339 40991

D ãUæãUí -13 0.774 160 124 681.54 0.941 724.27 434.56 97875 135 58666 39209

áëÎü -13 0.48 160 77 681.54 0.93 732.84 439.70 98955 135 59360 39595

ÁÝýóä -13 0.546 160 87 681.54 0.86 792.49 475.49 107055 135 64192 42863

á› -13 1.254 160 201 681.54 1 681.54 408.92 92070 135 55205 36865

ÐïÜ -13 1.348 160 216 681.54 0.976 698.30 418.98 94365 135 56562 37803

ÐîäëÂü -13 1.416 160 227 681.54 0.947 719.68 431.81 97200 135 58294 38906

ÁËSØ -13 1.512 160 242 681.54 0.949 718.17 430.90 97065 135 58171 38894

ìéعßãU -13 1.396 160 223 681.54 1 681.54 408.92 92070 135 55205 36865

ÁvØïßãU -13 1.524 160 244 681.54 1 681.54 408.92 92070 135 55205 36865

Üæ¹ßãU -13 1.31 160 210 681.54 1 681.54 408.92 92070 135 55205 36865

ìÚé¹ßãU -13 0.778 160 124 681.54 1 681.54 408.92 92070 135 55205 36865

ÐÜæãUí -14 0.692 160 111 681.54 1 681.54 408.92 92070 135 55205 36865

D ãUæãUí -14 0.814 160 130 681.54 1 681.54 408.92 92070 135 55205 36865

áëÎü -14 0.774 160 124 681.54 1 681.54 408.92 92070 135 55205 36865

ÁÝýóä -14 0.84 160 134 681.54 1 681.54 408.92 92070 135 55205 36865

á› -14 1.31 160 210 681.54 1 681.54 408.92 92070 135 55205 36865

ÐïÜ -14 1.368 160 219 681.54 1 681.54 408.92 92070 135 55205 36865

ÐîäëÂü -14 1.418 160 227 681.54 1 681.54 408.92 92070 135 55205 36865

Page 243: Report of the - eVidhan...2016/04/07  · provisions of Section 619 of the Companies Act 1956 and Sections 139 and 143 of the Companies Act, 2013 and in respect of Statutory Corporations

2016 PGë ÝýìØæòÚÜ é£wâë 2 (éëæüÐìÜPG Àëò¼ë PòG ÃUÝPýGá)

102

ÁËSØ -14 1.64 160 262 681.54 0.914 745.67 447.40 100710 135 60399 40311

ìéعßãU -14 1.472 160 236 681.54 0.919 741.61 444.97 100170 135 60070 40100

ÁvØïßãU -14 1.412 160 226 681.54 0.92 740.80 444.48 100035 135 60005 40030

Üæ¹ßãU -14 1.278 160 204 681.54 0.872 781.58 468.95 105570 135 63308 42262

ìÚé¹ßãU -14 1.13 160 181 681.54 0.823 828.12 496.87 111915 135 67077 44838

ÐÜæãUí -15 0.73 160 117 681.54 0.917 743.23 445.94 100440 135 60201 40239

D ãUæãUí -15 0.814 160 130 681.54 0.95 717.41 430.45 96930 135 58110 38820

âëòË : 1723846

ÁÙæë `̀̀̀ 17.24 äëÉ